Business Use of Home

This handout outlines the expenses that are deductible for the business use of the home. The use of the home as a day care facility is also highlighted.

HIGHLIGHTS: 

  1. Business use of the home expenses.

  2. Depreciation of the area used for business.

  3. Home improvements.

  4. Calculating the business use of home.

  5. Simplified option for home office deduction.


CLIENTS WHO MAY BENEFIT:

  1. Small business owners who work from home.

  2. Day care providers.