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Sid does not conduct any substantial administrative or management activities at any fixed location other than their home office. Sid writes up estimates and records of work completed at the customers' premises. Sid has a small office at home that is used exclusively and regularly for the administrative or management activities of the plumbing business, such as phoning customers, ordering supplies, and keeping the books.

Most of Sid's time is spent at customers' homes and offices installing and repairing plumbing. Please click here for the text description of the image. Is it a separate structure? IF Yes Continue To Process (b) Is it your principal place of business? IF Yes Continue To Process (b)ĭo you meet patients, clients, or customers in your home? IF Yes Continue To Process (b) Is the use regular and exclusive? IF Yes Continue To Decision (4) Is part of your home used in connection with a trade or business? IF Yes Continue To Decision (2)Īre you using the part of your home as an employee? IF Yes Continue To Process (a) Summary: This flow chart is used to determine if business use of your home is deductible. See Exceptions to Exclusive Use, earlier, and Day-Care Facility, later. Can You Deduct Business-Use-of-the-Home Expenses? (See Footnote)įootnote: Do not use this chart if you use your home for the storage of inventory or product samples, or to operate a daycare facility. This publication also includes information on the following.įigure A. Where To Deduct explains where a self-employed person or partner will report the deduction. The simplified method is an alternative to calculating and substantiating actual expenses.

For special rules that apply to daycare providers, see Daycare Facility.Īfter 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. Qualifying for a Deduction gives the requirements for qualifying to deduct expenses for the business use of your home (including special rules for storing inventory or product samples). However, it does not include any part of your property used exclusively as a hotel, motel, inn, or similar establishment.

It also includes structures on the property, such as an unattached garage, studio, barn, or greenhouse. The term “home” includes a house, apartment, condominium, mobile home, boat, or similar property that provides basic living accommodations. The purpose of this publication is to provide information on figuring and claiming the deduction for business use of your home.

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