Page 42 - Keeping Business Records

Business Use of Your Home (4/5)

Your Home

• To deduct expenses related to the
business use of part of your home,

you must meet specific
requirements. Even then, your

deduction may be limited. You may
be able to use the simplified method
to figure your expenses for business

use of your home. For more
information, see Schedule C (Form

1040) and its instructions.
• To qualify to claim expenses for
business use of your home, you must

meet both the following tests.
1. Your use of the business part of

your home must be:
a. Exclusive (however, see
Exceptions to exclusive use, later),

b. Regular,

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