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2009 Taxes Late2009 taxes late Publication 587 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. 2009 taxes late Tax questions. 2009 taxes late Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 587, such as legislation enacted after it was published, go to www. 2009 taxes late irs. 2009 taxes late gov/pub587. 2009 taxes late What's New The IRS now provides a simplified method to determine your expenses for business use of your home. 2009 taxes late The simplified method is an alternative to calculating and substantiating actual expenses. 2009 taxes late For more information, see Using the Simplified Method under Figuring the Deduction, later. 2009 taxes late Reminders Photographs of missing children. 2009 taxes late The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 2009 taxes late Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 2009 taxes late You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. 2009 taxes late Introduction The purpose of this publication is to provide information on figuring and claiming the deduction for business use of your home. 2009 taxes late The term “home” includes a house, apartment, condominium, mobile home, boat, or similar property which provides basic living accommodations. 2009 taxes late It also includes structures on the property, such as an unattached garage, studio, barn, or greenhouse. 2009 taxes late However, it does not include any part of your property used exclusively as a hotel, motel, inn, or similar establishment. 2009 taxes late Qualifying for a Deduction gives the requirements for qualifying to deduct expenses for the business use of your home (including special rules for employees and special rules for storing inventory or product samples). 2009 taxes late For special rules that apply to daycare providers, see Daycare Facility . 2009 taxes late After you determine that you qualify for the deduction, Figuring the Deduction explains the expenses you can deduct using either your actual expenses or the simplified method. 2009 taxes late The simplified method is an alternative to calculating and substantiating actual expenses. 2009 taxes late Where To Deduct explains where a self-employed person, employee, or partner will report the deduction. 2009 taxes late This publication also includes information on the following. 2009 taxes late Selling a home that was used partly for business. 2009 taxes late Deducting expenses for furniture and equipment used in your business. 2009 taxes late Records you should keep. 2009 taxes late Finally, this publication contains worksheets to help you figure the amount of your deduction if you use your home in your farming business and you are filing Schedule F (Form 1040), you use your home for work as an employee, or you are a partner and the use of your home resulted in unreimbursed ordinary and necessary expenses that you are required to pay under the partnership agreement. 2009 taxes late If you used your home for business and you are filing Schedule C (Form 1040), you will use either Form 8829 or the Simplified Method Worksheet in your Instructions for Schedule C. 2009 taxes late The rules in this publication apply to individuals. 2009 taxes late If you need information on deductions for renting out your property, see Publication 527, Residential Rental Property. 2009 taxes late Comments and suggestions. 2009 taxes late We welcome your comments about this publication and your suggestions for future editions. 2009 taxes late You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 2009 taxes late NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. 2009 taxes late Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2009 taxes late You can send your comments from www. 2009 taxes late irs. 2009 taxes late gov/formspubs/. 2009 taxes late Click on “More Information” and then on “Comment on Tax Forms and Publications. 2009 taxes late ” Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 2009 taxes late Ordering forms and publications. 2009 taxes late Visit www. 2009 taxes late irs. 2009 taxes late gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. 2009 taxes late Internal Revenue Service 1201 N. 2009 taxes late Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 2009 taxes late If you have a tax question, check the information available on IRS. 2009 taxes late gov or call 1-800-829-1040. 2009 taxes late We cannot answer tax questions sent to either of the above addresses. 2009 taxes late Useful Items - You may want to see: Publications 523 Selling Your Home 551 Basis of Assets 583 Starting a Business and Keeping Records 946 How To Depreciate Property Forms (and Instructions) Schedule C (Form 1040) Profit or Loss from Business 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses 4562 Depreciation and Amortization 8829 Expenses for Business Use of Your Home See How To Get Tax Help , near the end of this publication for information about getting publications and forms. 2009 taxes late Prev Up Next Home More Online Publications
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