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					 IRS Tax Tips                                                                      March 19, 2013

Useful Links:                Issue Number: IRS Tax Tip 2013-36
IRS.gov Home                 Inside This Issue
1040 Central

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                                Home Office Deduction: a Tax Break for
                                    Those Who Work from Home
News Essentials
                             If you use part of your home for your business, you may qualify to
What's Hot                   deduct expenses for the business use of your home. Here are six facts
                             from the IRS to help you determine if you qualify for the home office
News Releases                deduction.

IRS - The Basics             1. Generally, in order to claim a deduction for a home office, you must
                             use a part of your home exclusively and regularly for business
IRS Guidance                 purposes. In addition, the part of your home that you use for business
                             purposes must also be:
Media Contacts
                             • your principal place of business, or
Facts & Figures

Problem Alerts               • a place where you meet with patients, clients or customers in the
                             normal course of your business, or
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                             • a separate structure not attached to your home. Examples might
e-News Subscriptions         include a studio, workshop, garage or barn. In this case, the structure
                             does not have to be your principal place of business or a place where
                             you meet patients, clients or customers.

The Newsroom Topics          2. You do not have to meet the exclusive use test if you use part of
                             your home to store inventory or product samples. The exclusive use
Tax Tips 2013                test also does not apply if you use part of your home as a daycare
                             facility.
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                             3. The home office deduction may include part of certain costs that you
Fact Sheets
                             paid for having a home. For example, a part of the rent or allowable
Armed Forces                 mortgage interest, real estate taxes and utilities could qualify. The
                             amount you can deduct usually depends on the percentage of the home
Disaster Relief              used for business.
Scams / Consumer Alerts         4. The deduction for some expenses is limited if your gross income
                                from the business use of your home is less than your total business
Tax Shelters                    expenses.

                                5. If you are self-employed, use Form 8829, Expenses for Business
                                Use of Your Home, to figure the amount you can deduct. Report your
IRS Resources                   deduction on Schedule C, Profit or Loss From Business.
Compliance & Enforcement News
                                6. If you are an employee, you must meet additional rules to claim the
Contact My Local Office
                                deduction. For example, in addition to the above tests, your business
                                use must also be for your employer’s convenience.
Filing Options
                                For more information, see Publication 587, Business Use of Your
Forms & Pubs                    Home. It’s available at IRS.gov or by calling 800-TAX-FORM (800-
                                829-3676).
Frequently Asked Questions
                                Additional IRS Resources:
News
                                      Form 8829, Expenses for Business Use of Your Home
Taxpayer Advocate
                                      Schedule C, Profit or Loss From Business
                                      Publication 587, Business Use of Your Home
Where to File

                                IRS YouTube Videos:

                                      Home Office Deduction - English | Spanish | ASL

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Description: Home Office Deduction: A Tax Break for Those Who Work from Home