Page 43 - Keeping Records for Individuals - Handbook
P. 43

Special Records – Business use of you home















                                                                                                You may be able to deduct

                                                                                                certain expenses connected
                                                                                                with the business use of your
                                                                                                home. You should keep


                                                  2                                             records that show the part of
                                                                                                your home that you use for
                                        Business Use                                            business and the expenses
                                        of your home                                            related to that use.




                                                                                                For information on how to
                                                                                                allocate expenses between

                                                                                                business and personal use,
                                                                                                see Publication 587,

                                                                                                Business Use of Your Home.
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