This publication explains how to figure and claim the deduction for business use of your home. It includes special rules for daycare providers. Current revision Publication 587 (Print version PDF | eBook EPUB) Recent developments How Form 1040-SS filers should report expenses for the business use of their home on Schedule C (Form 1040) in 2023 -- 04-JUNE-2024 Other items you may find useful All revisions for Publication 587 About Publication 523, Selling Your Home About Publication 551, Basis of Assets About Publication 583, Starting a Business and Keeping Records About Publication 946, How To Depreciate Property Other current products Related items About Form 2106, Employee Business Expenses About Form 4562, Depreciation and Amortization (Including Information on Listed Property) About Form 4684, Casualties and Thefts About Form 4797, Sales of Business Property About Form 8829, Expenses for Business Use of Your Home About Schedule C (Form 1040), Profit or Loss from Business (Sole Proprietorship) About Schedule F (Form 1040), Profit or Loss From Farming
