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Form 8829 - Expenses for Business Use of Your Home

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Form 8829 - Expenses for Business Use of Your Home


Purpose of Form-Use Form 8829 to figure the allowable expenses for business use of your home on Schedule C (Form 1040) and any carryover amounts not deductible last year. You must meet specific requirements to deduct expenses for the business use of your home. Even if you meet these requirements, your deductible expenses may be limited. Part IV is used to figure any allowable carryover of expenses that are more than the limit.

Who cannot use Form 8829. Do not use Form 8829 in the following situations:

  • You are claiming expenses for business use of your home as an employee or a partner, or you are claiming these expenses on Schedule F (Form 1040).

  • All of the expenses for business use of your home are properly allocable to inventory costs.

Who Can Deduct Expenses for Business Use of a Home:

Generally, you can deduct business expenses that apply to a part of your home only if that part is exclusively used on a regular basis:

  • As your principal place of business for any of your trades or businesses,

  • As a place of business used by your patients, clients, or customers to meet or deal with you in the normal course of your trade or business, or

  • In connection with your trade or business if it is a separate structure that is not attached to your home.

Exceptions to this rule apply to space used on a regular basis for:

  • Storage of inventory or product samples, and

  • Certain daycare facilities.

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Views: 1678 Created on: Jun 15, 2013
Date updated: Dec 02, 2021

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