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State Taxes Phone Number

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State Taxes Phone Number

State taxes phone number Index A Accountable plan, Accountable plans. State taxes phone number Additional Medicare Tax, What's New, Introduction, Additional Medicare Tax. State taxes phone number Administrators, Teachers or administrators. State taxes phone number American Samoa, Residents of Puerto Rico, the U. State taxes phone number S. State taxes phone number Virgin Islands, Guam, the CNMI, and American Samoa. State taxes phone number , Specified U. State taxes phone number S. State taxes phone number possessions. State taxes phone number Assistance (see Tax help) C Cantors, Cantors. State taxes phone number Christian Science Practitioners, Table 1. State taxes phone number Are Your Ministerial Earnings* Covered Under FICA or SECA?, Christian Science Practitioners and Readers, Practitioners. State taxes phone number , Christian Science Practitioners and Readers, Members of the Clergy Readers, Table 1. State taxes phone number Are Your Ministerial Earnings* Covered Under FICA or SECA?, Christian Science Practitioners and Readers, Readers. State taxes phone number , Christian Science Practitioners and Readers Common-law employee, Common-law employee. State taxes phone number Commonwealth of the Northern Mariana Islands (CNMI), Residents of Puerto Rico, the U. State taxes phone number S. State taxes phone number Virgin Islands, Guam, the CNMI, and American Samoa. State taxes phone number , Specified U. State taxes phone number S. State taxes phone number possessions. State taxes phone number Comprehensive example, Comprehensive Example, Attachment 2—John E. State taxes phone number White011-00-2222 Worksheet 4. State taxes phone number Figuring Net Self-Employment Income for Schedule SE (Form 1040) Credit Earned income, Earned Income Credit Retirement savings contributions, Retirement savings contributions credit. State taxes phone number D Deduction for self-employment tax, Deduction for SE Tax E Earned income credit, Earned Income Credit Effective date Exemption from FICA taxes, Effective date. State taxes phone number Exemption from self-employment (SE) tax, Effective date of exemption. State taxes phone number , Effective date of exemption. State taxes phone number Employment status, Employment status for other tax purposes. State taxes phone number Estimated tax, Income Tax Withholding and Estimated Tax Exclusion, foreign earned income, Foreign Earned Income Exemption Form 4029, Table 2. State taxes phone number The Self-Employment Tax Exemption Application and Approval Process, Requesting Exemption—Form 4029 Form 4361, Table 2. State taxes phone number The Self-Employment Tax Exemption Application and Approval Process, Requesting Exemption—Form 4361 From FICA taxes, Exemption From FICA Taxes From self-employment (SE) tax, Exemption From Self-Employment (SE) Tax, Refunds of SE tax paid. State taxes phone number F Federal Insurance Contributions Act (see FICA) FICA Earnings covered, Table 1. State taxes phone number Are Your Ministerial Earnings* Covered Under FICA or SECA? Effective date of exemption, Effective date. State taxes phone number Election to exclude church employees, Election by Church To Exclude Its Employees From FICA Coverage Filing requirements for most taxpayers, Filing Your Return Foreign earned income, Foreign Earned Income Form 1040, Excess rental allowance. State taxes phone number , Health Insurance Costs of Self-Employed Ministers, Deduction for SE Tax, Exemption from SE tax. State taxes phone number , Form 1040, , 1040-ES, Income Tax Withholding and Estimated Tax 1040X, Refunds of SE tax. State taxes phone number , Refunds of SE tax paid. State taxes phone number 2106-EZ, 4029, Table 2. State taxes phone number The Self-Employment Tax Exemption Application and Approval Process, Requesting Exemption—Form 4029, Exemption from SE tax. State taxes phone number 4361, Table 2. State taxes phone number The Self-Employment Tax Exemption Application and Approval Process, Requesting Exemption—Form 4361, Exemption from SE tax. State taxes phone number 8959, What's New, Introduction, Additional Medicare Tax. State taxes phone number 941, Forms 941, 943, and 944. State taxes phone number 943, Forms 941, 943, and 944. State taxes phone number 944, Forms 941, 943, and 944. State taxes phone number Schedule A (Form 1040), Schedule C-EZ (Form 1040), Schedule SE (Form 1040), SS-8, Form SS-8. State taxes phone number Free tax services, Free help with your tax return. State taxes phone number G Gross income Amounts included in, Amounts included in gross income. State taxes phone number Amounts not included in, Amounts not included in gross income. State taxes phone number Guam, Residents of Puerto Rico, the U. State taxes phone number S. State taxes phone number Virgin Islands, Guam, the CNMI, and American Samoa. State taxes phone number , Specified U. State taxes phone number S. State taxes phone number possessions. State taxes phone number H Health insurance costs, deductibility, Health Insurance Costs of Self-Employed Ministers Help (see Tax help) Home ownership, exclusion of allowance, Home ownership. State taxes phone number , Cantors. State taxes phone number House or parsonage, fair rental value, Fair rental value of parsonage. State taxes phone number I Income tax Estimated tax, Income Tax Withholding and Estimated Tax Income and expenses, Income Tax: Income and Expenses, Income Tax Withholding and Estimated Tax Withholding, Income Tax Withholding and Estimated Tax Individual retirement arrangements (IRAs), Individual retirement arrangements (IRAs). State taxes phone number K Keogh (H. State taxes phone number R. State taxes phone number 10) plans, Retirement plans for the self-employed. State taxes phone number L Lay employees (see Religious workers) Living abroad, Overseas duty. State taxes phone number , Foreign Earned Income M Members of recognized religious sects, Table 1. State taxes phone number Are Your Ministerial Earnings* Covered Under FICA or SECA?, Members of Recognized Religious Sects Members of religious orders, Table 1. State taxes phone number Are Your Ministerial Earnings* Covered Under FICA or SECA?, Members of Religious Orders, Members of Religious Orders, Members of the Clergy, Refunds of SE tax. State taxes phone number , Earnings—Members of Religious Orders Ministerial services, exemption for Christian Science practitioners and readers, Christian Science Practitioners and Readers Members of religious orders, Members of Religious Orders Ministers, Ministers Ministers, Table 1. State taxes phone number Are Your Ministerial Earnings* Covered Under FICA or SECA?, Ministers, Ministers defined. State taxes phone number , Form SS-8. State taxes phone number , Ministers, Members of the Clergy, Refunds of SE tax. State taxes phone number , Income Tax: Income and Expenses, Income Tax Withholding and Estimated Tax Retired, Retired ministers. State taxes phone number Missionary team, married couple, Married Couple Missionary Team N Nonaccountable plan, Nonaccountable plan. State taxes phone number Nonfarm optional method, Nonfarm Optional Method Nonresident aliens, U. State taxes phone number S. State taxes phone number Citizens and Resident and Nonresident Aliens O Offerings and fees, Amounts included in gross income. State taxes phone number , Offerings and Fees Overseas duty, Overseas duty. State taxes phone number , Foreign Earned Income P Parsonage allowance, Amounts included in gross income. State taxes phone number , Exclusion of Rental Allowance and Fair Rental Value of a Parsonage, Cantors. State taxes phone number Publications (see Tax help) Puerto Rico, Residents of Puerto Rico, the U. State taxes phone number S. State taxes phone number Virgin Islands, Guam, the CNMI, and American Samoa. State taxes phone number , Specified U. State taxes phone number S. State taxes phone number possessions. State taxes phone number Q Qualified retirement plan, Retirement plans for the self-employed. State taxes phone number R Refunds, self-employment tax, Refunds of SE tax. State taxes phone number , Refunds of SE tax paid. State taxes phone number Reimbursements, Employee reimbursement arrangements. State taxes phone number Religious orders, members of, Table 1. State taxes phone number Are Your Ministerial Earnings* Covered Under FICA or SECA?, Members of Religious Orders, Members of Religious Orders, Members of the Clergy, Refunds of SE tax. State taxes phone number , Earnings—Members of Religious Orders Religious workers, Table 1. State taxes phone number Are Your Ministerial Earnings* Covered Under FICA or SECA?, Coverage of Religious Workers (Church Employees) Rental allowance, Amounts included in gross income. State taxes phone number , Exclusion of Rental Allowance and Fair Rental Value of a Parsonage, Rental allowances. State taxes phone number , Cantors. State taxes phone number Resident aliens, U. State taxes phone number S. State taxes phone number Citizens and Resident and Nonresident Aliens Retired ministers, Retired ministers. State taxes phone number Retirement savings arrangements, Retirement Savings Arrangements Retirement savings contributions credit, Retirement savings contributions credit. State taxes phone number Royalty income from books, Books or articles. State taxes phone number S SECA, Table 1. State taxes phone number Are Your Ministerial Earnings* Covered Under FICA or SECA?, Social Security Coverage Sects, members of recognized religious, Table 1. State taxes phone number Are Your Ministerial Earnings* Covered Under FICA or SECA?, Members of Recognized Religious Sects Self-Employment Contributions Act (see SECA) Self-employment tax Deduction, Deduction for SE Tax Exemption, Exemption From Self-Employment (SE) Tax, Refunds of SE tax paid. State taxes phone number , Exemption from SE tax. State taxes phone number Maximum earnings, Earnings Subject to SE Tax Nonfarm optional method, Nonfarm Optional Method Refunds of, Refunds of SE tax. State taxes phone number , Refunds of SE tax paid. State taxes phone number Regular method, Regular Method Self-employment, net earnings from, Self-Employment Tax: Figuring Net Earnings, More information. State taxes phone number SIMPLE plan, Retirement plans for the self-employed. State taxes phone number Simplified employee pension (SEP) plan, Retirement plans for the self-employed. State taxes phone number Social security coverage, Social Security Coverage T Tax help, How To Get Tax Help Tax-free income, deductibility of expenses, Expenses Allocable to Tax-Free Income Tax-sheltered annuity plans, Tax-sheltered annuity plans. State taxes phone number Teachers, Teachers or administrators. State taxes phone number Theological students, Theological students. State taxes phone number Traveling evangelists, Traveling evangelists. State taxes phone number U U. State taxes phone number S. State taxes phone number citizens, U. State taxes phone number S. State taxes phone number Citizens and Resident and Nonresident Aliens U. State taxes phone number S. State taxes phone number Virgin Islands, Residents of Puerto Rico, the U. State taxes phone number S. State taxes phone number Virgin Islands, Guam, the CNMI, and American Samoa. State taxes phone number , Specified U. State taxes phone number S. State taxes phone number possessions. State taxes phone number V Vow of poverty, Table 1. State taxes phone number Are Your Ministerial Earnings* Covered Under FICA or SECA?, Vow of poverty. State taxes phone number , Services performed outside the order. State taxes phone number , Effect of employee status. State taxes phone number , Exemption From Self-Employment (SE) Tax, Earnings—Members of Religious Orders Prev  Up     Home   More Online Publications
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Better Business Bureaus (BBBs) are nonprofit organizations that encourage honest advertising and selling practices and are supported primarily by local businesses. They offer a variety of consumer services, including consumer education materials; business reports, particularly unanswered or unsettled complaints or other problems; mediation and arbitration services; and information about charities and other organizations that are seeking public donations. They also provide ratings (A, B, C, D, or F) of local companies to express the BBB's confidence that the company operates in a trustworthy manner and demonstrates a willingness to resolve customer concerns.

Abilene, TX

Website: Better Business Bureau

Email: info@abilene.bbb.org

Address: Better Business Bureau
3300 S. 14th St., Suite 307
Abilene, TX 79605-5052

Phone Number: 325-691-1533

Amarillo, TX

Website: Better Business Bureau

Email: info@txpanhandle.bbb.org

Address: Better Business Bureau
720 S. Tyler St., Suite B112
Amarillo, TX 79101

Phone Number: 806-379-6222

Austin, TX

Website: Better Business Bureau

Email: info@austin.bbb.org

Address: Better Business Bureau
1005 La Posada Dr.
Austin, TX 78752

Phone Number: 512-445-2911

Beaumont, TX

Website: Better Business Bureau

Address: Better Business Bureau
550 Fannin St., Suite 100
Beaumont, TX 77701

Phone Number: 409-835-5348

College Station, TX

Website: Better Business Bureau

Email: info@bbbbryan.org

Address: Better Business Bureau
418 Tarrow St.
College Station, TX 77840-1822

Phone Number: 979-260-2222

Toll-free: 1-800-392-3798

Corpus Christi, TX

Website: Better Business Bureau

Email: info@corpuschristi.bbb.org

Address: Better Business Bureau
719 S. Shoreline, Suite 304
Corpus Christi, TX 78401

Phone Number: 361-852-4949

Dallas, TX

Website: Better Business Bureau

Email: info@dallas.bbb.org

Address: Better Business Bureau
1601 Elm St., Suite 3838
Dallas, TX 75201

Phone Number: 214-220-2000

El Paso, TX

Website: Better Business Bureau

Email: operations@bbbelpaso.org

Address: Better Business Bureau
550 E. Paisano
El Paso, TX 79901

Phone Number: 915-577-0191

Fort Worth, TX

Website: Better Business Bureau

Email: info@fwbbb.org

Address: Better Business Bureau
1300 Summit Ave., Suite 101
Fort Worth, TX 76102

Phone Number: 817-332-7585

Houston, TX

Website: Better Business Bureau

Email: info@bbbhou.org

Address: Better Business Bureau
1333 W. Loop South, Suite 1200
Houston, TX 77027

Phone Number: 713-868-9500

Longview, TX

Website: Better Business Bureau

Email: info@easttexas.bbb.org

Address: Better Business Bureau
102 Commander Dr., Suite 7
Longview, TX 75605

Phone Number: 903-758-3222

Lubbock, TX

Website: Better Business Bureau

Email: info@southplains.bbb.org

Address: Better Business Bureau
3333 66th St.
Lubbock, TX 79413

Phone Number: 806-763-0459

Midland, TX

Website: Better Business Bureau

Email: info@permianbasinbbb.org

Address: Better Business Bureau
306 W. Wall St., Suite 1350
Midland, TX 79701

Phone Number: 432-563-1880

San Angelo, TX

Website: Better Business Bureau

Address: Better Business Bureau
3134 Executive Dr., Suite A
San Angelo, TX 76904

Phone Number: 325-949-2989

San Antonio, TX

Website: Better Business Bureau

Email: info@sanantonio.bbb.org

Address: Better Business Bureau
425 Soledad St., Suite 500
San Antonio, TX 78205

Phone Number: 210-828-9441

Tyler, TX

Website: Better Business Bureau

Email: info@easttexas.bbb.org

Address: Better Business Bureau
3600 Old Bullard Rd.
Building 1, Suite 101
Tyler, TX 75701

Phone Number: 903-581-5704

Waco, TX

Website: Better Business Bureau

Email: info@centraltx.bbb.org

Address: Better Business Bureau
200 W. Hwy 6, Suite 225
Waco, TX 76712

Phone Number: 254-755-7772

Weslaco, TX

Website: Better Business Bureau

Email: bbbinfo@bbbhou.org

Address: Better Business Bureau
502 E. Expressway 83, Suite C
Weslaco, TX 78596

Phone Number: 956-968-3678

Wichita Falls, TX

Website: Better Business Bureau

Email: bbbnt@bbbnorcentx.org

Address: Better Business Bureau
2107 Kemp Blvd.
Wichita Falls, TX 76309

Phone Number: 940-691-1172

The State Taxes Phone Number

State taxes phone number Publication 587 - Main Content Table of Contents Qualifying for a DeductionExclusive Use Regular Use Trade or Business Use Principal Place of Business Place To Meet Patients, Clients, or Customers Separate Structure Figuring the DeductionUsing Actual Expenses Using the Simplified Method Daycare Facility Standard meal and snack rates. State taxes phone number Sale or Exchange of Your HomeGain on Sale Depreciation Basis Adjustment Reporting the Sale More Information Business Furniture and EquipmentListed Property Property Bought for Business Use Personal Property Converted to Business Use Recordkeeping Where To DeductSelf-Employed Persons Employees Partners How To Get Tax HelpLow Income Taxpayer Clinics Worksheet To Figure the Deduction for Business Use of Your HomeInstructions for the Worksheet Worksheets To Figure the Deduction for Business Use of Your Home (Simplified Method) Instructions for the Simplified Method Worksheet Instructions for the Daycare Facility Worksheet Instructions for the Area Adjustment Worksheet Qualifying for a Deduction Generally, you cannot deduct items related to your home, such as mortgage interest, real estate taxes, utilities, maintenance, rent, depreciation, or property insurance, as business expenses. State taxes phone number However, you may be able to deduct expenses related to the business use of part of your home if you meet specific requirements. State taxes phone number Even then, the deductible amount of these types of expenses may be limited. State taxes phone number Use this section and Figure A, later, to decide if you can deduct expenses for the business use of your home. State taxes phone number To qualify to deduct expenses for business use of your home, you must use part of your home: Exclusively and regularly as your principal place of business (defined later), Exclusively and regularly as a place where you meet or deal with patients, clients, or customers in the normal course of your trade or business, In the case of a separate structure which is not attached to your home, in connection with your trade or business, On a regular basis for certain storage use (see Storage of inventory or product samples , later), For rental use (see Publication 527), or As a daycare facility (see Daycare Facility , later). State taxes phone number Additional tests for employee use. State taxes phone number   If you are an employee and you use a part of your home for business, you may qualify for a deduction for its business use. State taxes phone number You must meet the tests discussed earlier plus: Your business use must be for the convenience of your employer, and You must not rent any part of your home to your employer and use the rented portion to perform services as an employee for that employer. State taxes phone number If the use of the home office is merely appropriate and helpful, you cannot deduct expenses for the business use of your home. State taxes phone number Exclusive Use To qualify under the exclusive use test, you must use a specific area of your home only for your trade or business. State taxes phone number The area used for business can be a room or other separately identifiable space. State taxes phone number The space does not need to be marked off by a permanent partition. State taxes phone number You do not meet the requirements of the exclusive use test if you use the area in question both for business and for personal purposes. State taxes phone number Example. State taxes phone number You are an attorney and use a den in your home to write legal briefs and prepare clients' tax returns. State taxes phone number Your family also uses the den for recreation. State taxes phone number The den is not used exclusively in your trade or business, so you cannot claim a deduction for the business use of the den. State taxes phone number Exceptions to Exclusive Use You do not have to meet the exclusive use test if either of the following applies. State taxes phone number You use part of your home for the storage of inventory or product samples (discussed next). State taxes phone number You use part of your home as a daycare facility, discussed later under Daycare Facility . State taxes phone number Note. State taxes phone number With the exception of these two uses, any portion of the home used for business purposes must meet the exclusive use test. State taxes phone number Storage of inventory or product samples. State taxes phone number    If you use part of your home for storage of inventory or product samples, you can deduct expenses for the business use of your home without meeting the exclusive use test. State taxes phone number However, you must meet all the following tests. State taxes phone number You sell products at wholesale or retail as your trade or business. State taxes phone number You keep the inventory or product samples in your home for use in your trade or business. State taxes phone number Your home is the only fixed location of your trade or business. State taxes phone number You use the storage space on a regular basis. State taxes phone number The space you use is a separately identifiable space suitable for storage. State taxes phone number Example. State taxes phone number Your home is the only fixed location of your business of selling mechanics' tools at retail. State taxes phone number You regularly use half of your basement for storage of inventory and product samples. State taxes phone number You sometimes use the area for personal purposes. State taxes phone number The expenses for the storage space are deductible even though you do not use this part of your basement exclusively for business. State taxes phone number Regular Use To qualify under the regular use test, you must use a specific area of your home for business on a regular basis. State taxes phone number Incidental or occasional business use is not regular use. State taxes phone number You must consider all facts and circumstances in determining whether your use is on a regular basis. State taxes phone number Trade or Business Use To qualify under the trade-or-business-use test, you must use part of your home in connection with a trade or business. State taxes phone number If you use your home for a profit-seeking activity that is not a trade or business, you cannot take a deduction for its business use. State taxes phone number Example. State taxes phone number You use part of your home exclusively and regularly to read financial periodicals and reports, clip bond coupons, and carry out similar activities related to your own investments. State taxes phone number You do not make investments as a broker or dealer. State taxes phone number So, your activities are not part of a trade or business and you cannot take a deduction for the business use of your home. State taxes phone number Principal Place of Business You can have more than one business location, including your home, for a single trade or business. State taxes phone number To qualify to deduct the expenses for the business use of your home under the principal place of business test, your home must be your principal place of business for that trade or business. State taxes phone number To determine whether your home is your principal place of business, you must consider: The relative importance of the activities performed at each place where you conduct business, and The amount of time spent at each place where you conduct business. State taxes phone number Your home office will qualify as your principal place of business if you meet the following requirements. State taxes phone number You use it exclusively and regularly for administrative or management activities of your trade or business. State taxes phone number You have no other fixed location where you conduct substantial administrative or management activities of your trade or business. State taxes phone number If, after considering your business locations, your home cannot be identified as your principal place of business, you cannot deduct home office expenses. State taxes phone number However, see the later discussions under Place To Meet Patients, Clients, or Customers and Separate Structure for other ways to qualify to deduct home office expenses. State taxes phone number Administrative or management activities. State taxes phone number   There are many activities that are administrative or managerial in nature. State taxes phone number The following are a few examples. State taxes phone number Billing customers, clients, or patients. State taxes phone number Keeping books and records. State taxes phone number Ordering supplies. State taxes phone number Setting up appointments. State taxes phone number Forwarding orders or writing reports. State taxes phone number Administrative or management activities performed at other locations. State taxes phone number   The following activities performed by you or others will not disqualify your home office from being your principal place of business. State taxes phone number You have others conduct your administrative or management activities at locations other than your home. State taxes phone number (For example, another company does your billing from its place of business. State taxes phone number ) You conduct administrative or management activities at places that are not fixed locations of your business, such as in a car or a hotel room. State taxes phone number You occasionally conduct minimal administrative or management activities at a fixed location outside your home. State taxes phone number You conduct substantial nonadministrative or nonmanagement business activities at a fixed location outside your home. State taxes phone number (For example, you meet with or provide services to customers, clients, or patients at a fixed location of the business outside your home. State taxes phone number ) You have suitable space to conduct administrative or management activities outside your home, but choose to use your home office for those activities instead. State taxes phone number Please click here for the text description of the image. State taxes phone number Can you deduct business use of the home expenses? Example 1. State taxes phone number John is a self-employed plumber. State taxes phone number Most of John's time is spent at customers' homes and offices installing and repairing plumbing. State taxes phone number He has a small office in his home that he uses exclusively and regularly for the administrative or management activities of his business, such as phoning customers, ordering supplies, and keeping his books. State taxes phone number John writes up estimates and records of work completed at his customers' premises. State taxes phone number He does not conduct any substantial administrative or management activities at any fixed location other than his home office. State taxes phone number John does not do his own billing. State taxes phone number He uses a local bookkeeping service to bill his customers. State taxes phone number John's home office qualifies as his principal place of business for deducting expenses for its use. State taxes phone number He uses the home office for the administrative or managerial activities of his plumbing business and he has no other fixed location where he conducts these administrative or managerial activities. State taxes phone number His choice to have his billing done by another company does not disqualify his home office from being his principal place of business. State taxes phone number He meets all the qualifications, including principal place of business, so he can deduct expenses (subject to certain limitations, explained later) for the business use of his home. State taxes phone number Example 2. State taxes phone number Pamela is a self-employed sales representative for several different product lines. State taxes phone number She has an office in her home that she uses exclusively and regularly to set up appointments and write up orders and other reports for the companies whose products she sells. State taxes phone number She occasionally writes up orders and sets up appointments from her hotel room when she is away on business overnight. State taxes phone number Pamela's business is selling products to customers at various locations throughout her territory. State taxes phone number To make these sales, she regularly visits customers to explain the available products and take orders. State taxes phone number Pamela's home office qualifies as her principal place of business for deducting expenses for its use. State taxes phone number She conducts administrative or management activities there and she has no other fixed location where she conducts substantial administrative or management activities. State taxes phone number The fact that she conducts some administrative or management activities in her hotel room (not a fixed location) does not disqualify her home office from being her principal place of business. State taxes phone number She meets all the qualifications, including principal place of business, so she can deduct expenses (subject to certain limitations, explained later) for the business use of her home. State taxes phone number Example 3. State taxes phone number Paul is a self-employed anesthesiologist. State taxes phone number He spends the majority of his time administering anesthesia and postoperative care in three local hospitals. State taxes phone number One of the hospitals provides him with a small shared office where he could conduct administrative or management activities. State taxes phone number Paul very rarely uses the office the hospital provides. State taxes phone number He uses a room in his home that he has converted to an office. State taxes phone number He uses this room exclusively and regularly to conduct all the following activities. State taxes phone number Contacting patients, surgeons, and hospitals regarding scheduling. State taxes phone number Preparing for treatments and presentations. State taxes phone number Maintaining billing records and patient logs. State taxes phone number Satisfying continuing medical education requirements. State taxes phone number Reading medical journals and books. State taxes phone number Paul's home office qualifies as his principal place of business for deducting expenses for its use. State taxes phone number He conducts administrative or management activities for his business as an anesthesiologist there and he has no other fixed location where he conducts substantial administrative or management activities for this business. State taxes phone number His choice to use his home office instead of the one provided by the hospital does not disqualify his home office from being his principal place of business. State taxes phone number His performance of substantial nonadministrative or nonmanagement activities at fixed locations outside his home also does not disqualify his home office from being his principal place of business. State taxes phone number He meets all the qualifications, including principal place of business, so he can deduct expenses (subject to certain limitations, explained later) for the business use of his home. State taxes phone number Example 4. State taxes phone number Kathleen is employed as a teacher. State taxes phone number She is required to teach and meet with students at the school and to grade papers and tests. State taxes phone number The school provides her with a small office where she can work on her lesson plans, grade papers and tests, and meet with parents and students. State taxes phone number The school does not require her to work at home. State taxes phone number Kathleen prefers to use the office she has set up in her home and does not use the one provided by the school. State taxes phone number She uses this home office exclusively and regularly for the administrative duties of her teaching job. State taxes phone number Kathleen must meet the convenience-of-the-employer test, even if her home qualifies as her principal place of business for deducting expenses for its use. State taxes phone number Her employer provides her with an office and does not require her to work at home, so she does not meet the convenience-of-the-employer test and cannot claim a deduction for the business use of her home. State taxes phone number More Than One Trade or Business The same home office can be the principal place of business for two or more separate business activities. State taxes phone number Whether your home office is the principal place of business for more than one business activity must be determined separately for each of your trade or business activities. State taxes phone number You must use the home office exclusively and regularly for one or more of the following purposes. State taxes phone number As the principal place of business for one or more of your trades or businesses. State taxes phone number As a place to meet or deal with patients, clients, or customers in the normal course of one or more of your trades or businesses. State taxes phone number If your home office is a separate structure, in connection with one or more of your trades or businesses. State taxes phone number You can use your home office for more than one business activity, but you cannot use it for any nonbusiness (i. State taxes phone number e. State taxes phone number , personal) activities. State taxes phone number If you are an employee, any use of the home office in connection with your employment must be for the convenience of your employer. State taxes phone number See Rental to employer , later, if you rent part of your home to your employer. State taxes phone number Example. State taxes phone number Tracy White is employed as a teacher. State taxes phone number Her principal place of work is the school, which provides her office space to do her school work. State taxes phone number She also has a mail order jewelry business. State taxes phone number All her work in the jewelry business is done in her home office and the office is used exclusively for that business. State taxes phone number If she meets all the other tests, she can deduct expenses for the business use of her home for the jewelry business. State taxes phone number If Tracy also uses the office for work related to her teaching, she must meet the exclusive use test for both businesses to qualify for the deduction. State taxes phone number As an employee, Tracy must also meet the convenience-of-the-employer test to qualify for the deduction. State taxes phone number She does not meet this test for her work as a teacher, so she cannot claim a deduction for the business use of her home for either activity. State taxes phone number Place To Meet Patients, Clients, or Customers If you meet or deal with patients, clients, or customers in your home in the normal course of your business, even though you also carry on business at another location, you can deduct your expenses for the part of your home used exclusively and regularly for business if you meet both the following tests. State taxes phone number You physically meet with patients, clients, or customers on your premises. State taxes phone number Their use of your home is substantial and integral to the conduct of your business. State taxes phone number Doctors, dentists, attorneys, and other professionals who maintain offices in their homes generally will meet this requirement. State taxes phone number Using your home for occasional meetings and telephone calls will not qualify you to deduct expenses for the business use of your home. State taxes phone number The part of your home you use exclusively and regularly to meet patients, clients, or customers does not have to be your principal place of business. State taxes phone number Example. State taxes phone number June Quill, a self-employed attorney, works 3 days a week in her city office. State taxes phone number She works 2 days a week in her home office used only for business. State taxes phone number She regularly meets clients there. State taxes phone number Her home office qualifies for a business deduction because she meets clients there in the normal course of her business. State taxes phone number Separate Structure You can deduct expenses for a separate free-standing structure, such as a studio, workshop, garage, or barn, if you use it exclusively and regularly for your business. State taxes phone number The structure does not have to be your principal place of business or a place where you meet patients, clients, or customers. State taxes phone number Example. State taxes phone number John Berry operates a floral shop in town. State taxes phone number He grows the plants for his shop in a greenhouse behind his home. State taxes phone number He uses the greenhouse exclusively and regularly in his business, so he can deduct the expenses for its use, subject to certain limitations, explained later. State taxes phone number Figuring the Deduction After you determine that you meet the tests under Qualifying for a Deduction , you can begin to figure how much you can deduct. State taxes phone number When figuring the amount you can deduct for the business use of your home, you will use either your actual expenses or a simplified method. State taxes phone number Electing to use the simplified method. State taxes phone number   The simplified method is an alternative to the calculation, allocation, and substantiation of actual expenses. State taxes phone number You choose whether or not to figure your deduction using the simplified method each taxable year. State taxes phone number See Using the Simplified Method , later. State taxes phone number Rental to employer. State taxes phone number   If you rent part of your home to your employer and you use the rented part in performing services for your employer as an employee, your deduction for the business use of your home is limited. State taxes phone number You can deduct mortgage interest, qualified mortgage insurance premiums, real estate taxes, and personal casualty losses for the rented part, subject to any limitations. State taxes phone number However, you cannot deduct otherwise allowable trade or business expenses, business casualty losses, or depreciation related to the use of your home (or use the simplified method as an alternative to deducting these actual expenses) in performing services for your employer. State taxes phone number Using Actual Expenses If you do not or cannot elect to use the simplified method for a home, you will figure your deduction for that home using your actual expenses. State taxes phone number You will also need to figure the percentage of your home used for business and the limit on the deduction. State taxes phone number If you are an employee or a partner, or you use your home in your farming business and you file Schedule F (Form 1040), you can use the Worksheet To Figure the Deduction for Business Use of Your Home, near the end of this publication, to help you figure your deduction. State taxes phone number If you use your home in a trade or business and you file Schedule C (Form 1040), you will use Form 8829 to figure your deduction. State taxes phone number Part-year use. State taxes phone number   You cannot deduct expenses for the business use of your home incurred during any part of the year you did not use your home for business purposes. State taxes phone number For example, if you begin using part of your home for business on July 1, and you meet all the tests from that date until the end of the year, consider only your expenses for the last half of the year in figuring your allowable deduction. State taxes phone number Expenses related to tax-exempt income. State taxes phone number   Generally, you cannot deduct expenses that are related to tax-exempt allowances. State taxes phone number However, if you receive a tax-exempt parsonage allowance or a tax-exempt military allowance, your expenses for mortgage interest and real estate taxes are deductible under the normal rules. State taxes phone number No deduction is allowed for other expenses related to the tax-exempt allowance. State taxes phone number   If your housing is provided free of charge and the value of the housing is tax exempt, you cannot deduct the rental value of any portion of the housing. State taxes phone number Actual Expenses You must divide the expenses of operating your home between personal and business use. State taxes phone number The part of a home operating expense you can use to figure your deduction depends on both of the following. State taxes phone number Whether the expense is direct, indirect, or unrelated. State taxes phone number The percentage of your home used for business. State taxes phone number Table 1, next, describes the types of expenses you may have and the extent to which they are deductible. State taxes phone number Table 1. State taxes phone number Types of Expenses  Expense  Description  Deductibility Direct Expenses only for  the business part  of your home. State taxes phone number Deductible in full. State taxes phone number *   Examples:  Painting or repairs  only in the area  used for business. State taxes phone number Exception: May be only partially  deductible in a daycare facility. State taxes phone number See Daycare Facility , later. State taxes phone number Indirect Expenses for  keeping up and running your  entire home. State taxes phone number Deductible based on the percentage of your home used for business. State taxes phone number *   Examples:  Insurance, utilities, and  general repairs. State taxes phone number   Unrelated Expenses only for  the parts of your  home not used  for business. State taxes phone number Not deductible. State taxes phone number   Examples:  Lawn care or painting  a room not used  for business. State taxes phone number   *Subject to the deduction limit, discussed later. State taxes phone number Form 8829 and the Worksheet To Figure the Deduction for Business Use of Your Home have separate columns for direct and indirect expenses. State taxes phone number Certain expenses are deductible whether or not you use your home for business. State taxes phone number If you qualify to deduct business use of the home expenses, use the business percentage of these expenses to figure your total business use of the home deduction. State taxes phone number These expenses include the following. State taxes phone number Real estate taxes. State taxes phone number Qualified mortgage insurance premiums. State taxes phone number Deductible mortgage interest. State taxes phone number Casualty losses. State taxes phone number Other expenses are deductible only if you use your home for business. State taxes phone number You can use the business percentage of these expenses to figure your total business use of the home deduction. State taxes phone number These expenses generally include (but are not limited to) the following. State taxes phone number Depreciation (covered under Depreciating Your Home , later). State taxes phone number Insurance. State taxes phone number Rent paid for the use of property you do not own but use in your trade or business. State taxes phone number Repairs. State taxes phone number Security system. State taxes phone number Utilities and services. State taxes phone number Real estate taxes. State taxes phone number   To figure the business part of your real estate taxes, multiply the real estate taxes paid by the percentage of your home used for business. State taxes phone number   For more information on the deduction for real estate taxes, see Publication 530, Tax Information for Homeowners. State taxes phone number Deductible mortgage interest. State taxes phone number   To figure the business part of your deductible mortgage interest, multiply this interest by the percentage of your home used for business. State taxes phone number You can include interest on a second mortgage in this computation. State taxes phone number If your total mortgage debt is more than $1,000,000 or your home equity debt is more than $100,000, your deduction may be limited. State taxes phone number For more information on what interest is deductible, see Publication 936, Home Mortgage Interest Deduction. State taxes phone number Qualified mortgage insurance premiums. State taxes phone number   To figure the business part of your qualified mortgage insurance premiums, multiply the premiums by the percentage of your home used for business. State taxes phone number You can include premiums for insurance on a second mortgage in this computation. State taxes phone number If your adjusted gross income is more than $100,000 ($50,000 if your filing status is married filing separately), your deduction may be limited. State taxes phone number For more information, see Publication 936, and Line 13 in the Instructions for Schedule A (Form 1040). State taxes phone number Casualty losses. State taxes phone number    If you have a casualty loss on your home that you use for business, treat the casualty loss as a direct expense, an indirect expense, or an unrelated expense, depending on the property affected. State taxes phone number A direct expense is the loss on the portion of the property you use only in your business. State taxes phone number Use the entire loss to figure the business use of the home deduction. State taxes phone number An indirect expense is the loss on property you use for both business and personal purposes. State taxes phone number Use only the business portion to figure the deduction. State taxes phone number An unrelated expense is the loss on property you do not use in your business. State taxes phone number Do not use any of the loss to figure the deduction. State taxes phone number Example. State taxes phone number You meet the rules to take a deduction for an office in your home that is 10% of the total area of your house. State taxes phone number A storm damages your roof. State taxes phone number This is an indirect expense as the roof is part of the whole house and is considered to be used both for business and personal purposes. State taxes phone number You would complete Form 4684, Casualties and Thefts, to report your loss. State taxes phone number You complete both section A (Personal Use Property) and section B (Business and Income-Producing Property) as your home is used both for business and personal purposes. State taxes phone number Since you use 90% of your home for personal purposes, use 90% of the cost or adjusted basis of your home, insurance or other reimbursement, and fair market value, both before and after the storm, to figure the amounts to enter on lines 2, 3, 5, and 6 of Form 4684. State taxes phone number Since you use 10% of your home for business purposes, use 10% of the cost or adjusted basis of your home, insurance or other reimbursement, and fair market value, both before and after the storm, to figure the amounts to enter on lines 20, 21, 23, and 24 of Form 4684. State taxes phone number Forms and worksheets to use. State taxes phone number   If you are filing Schedule C (Form 1040), get Form 8829 and follow the instructions for casualty losses. State taxes phone number If you are an employee or a partner, or you file Schedule F (Form 1040), use the Worksheet To Figure the Deduction for Business Use of Your Home, near the end of this publication. State taxes phone number You will also need to get Form 4684. State taxes phone number More information. State taxes phone number   For more information on casualty losses, see Publication 547, Casualties, Disasters, and Thefts. State taxes phone number Insurance. State taxes phone number   You can deduct the cost of insurance that covers the business part of your home. State taxes phone number However, if your insurance premium gives you coverage for a period that extends past the end of your tax year, you can deduct only the business percentage of the part of the premium that gives you coverage for your tax year. State taxes phone number You can deduct the business percentage of the part that applies to the following year in that year. State taxes phone number Rent. State taxes phone number   If you rent the home you occupy and meet the requirements for business use of the home, you can deduct part of the rent you pay. State taxes phone number To figure your deduction, multiply your rent payments by the percentage of your home used for business. State taxes phone number   If you own your home, you cannot deduct the fair rental value of your home. State taxes phone number However, see Depreciating Your Home , later. State taxes phone number Repairs. State taxes phone number   The cost of repairs that relate to your business, including labor (other than your own labor), is a deductible expense. State taxes phone number For example, a furnace repair benefits the entire home. State taxes phone number If you use 10% of your home for business, you can deduct 10% of the cost of the furnace repair. State taxes phone number   Repairs keep your home in good working order over its useful life. State taxes phone number Examples of common repairs are patching walls and floors, painting, wallpapering, repairing roofs and gutters, and mending leaks. State taxes phone number However, repairs are sometimes treated as a permanent improvement and are not deductible. State taxes phone number See Permanent improvements , later, under Depreciating Your Home. State taxes phone number Security system. State taxes phone number   If you install a security system that protects all the doors and windows in your home, you can deduct the business part of the expenses you incur to maintain and monitor the system. State taxes phone number You also can take a depreciation deduction for the part of the cost of the security system relating to the business use of your home. State taxes phone number Utilities and services. State taxes phone number   Expenses for utilities and services, such as electricity, gas, trash removal, and cleaning services, are primarily personal expenses. State taxes phone number However, if you use part of your home for business, you can deduct the business part of these expenses. State taxes phone number Generally, the business percentage for utilities is the same as the percentage of your home used for business. State taxes phone number Telephone. State taxes phone number   The basic local telephone service charge, including taxes, for the first telephone line into your home (i. State taxes phone number e. State taxes phone number , landline) is a nondeductible personal expense. State taxes phone number However, charges for business long-distance phone calls on that line, as well as the cost of a second line into your home used exclusively for business, are deductible business expenses. State taxes phone number Do not include these expenses as a cost of using your home for business. State taxes phone number Deduct these charges separately on the appropriate form or schedule. State taxes phone number For example, if you file Schedule C (Form 1040), deduct these expenses on line 25, Utilities (instead of line 30, Expenses for business use of your home). State taxes phone number Depreciating Your Home If you own your home and qualify to deduct expenses for its business use, you can claim a deduction for depreciation. State taxes phone number Depreciation is an allowance for the wear and tear on the part of your home used for business. State taxes phone number You cannot depreciate the cost or value of the land. State taxes phone number You recover its cost when you sell or otherwise dispose of the property. State taxes phone number Before you figure your depreciation deduction, you need to know the following information. State taxes phone number The month and year you started using your home for business. State taxes phone number The adjusted basis and fair market value of your home (excluding land) at the time you began using it for business. State taxes phone number The cost of any improvements before and after you began using the property for business. State taxes phone number The percentage of your home used for business. State taxes phone number See Business Percentage , later. State taxes phone number Adjusted basis defined. State taxes phone number   The adjusted basis of your home is generally its cost, plus the cost of any permanent improvements you made to it, minus any casualty losses or depreciation deducted in earlier tax years. State taxes phone number For a discussion of adjusted basis, see Publication 551. State taxes phone number Permanent improvements. State taxes phone number   A permanent improvement increases the value of property, adds to its life, or gives it a new or different use. State taxes phone number Examples of improvements are replacing electric wiring or plumbing, adding a new roof or addition, paneling, or remodeling. State taxes phone number    You must carefully distinguish between repairs and improvements. State taxes phone number See Repairs , earlier, under Actual Expenses. State taxes phone number You also must keep accurate records of these expenses. State taxes phone number These records will help you decide whether an expense is a deductible or a capital (added to the basis) expense. State taxes phone number However, if you make repairs as part of an extensive remodeling or restoration of your home, the entire job is an improvement. State taxes phone number Example. State taxes phone number You buy an older home and fix up two rooms as a beauty salon. State taxes phone number You patch the plaster on the ceilings and walls, paint, repair the floor, install an outside door, and install new wiring, plumbing, and other equipment. State taxes phone number Normally, the patching, painting, and floor work are repairs and the other expenses are permanent improvements. State taxes phone number However, because the work gives your property a new use, the entire remodeling job is a permanent improvement and its cost is added to the basis of the property. State taxes phone number You cannot deduct any portion of it as a repair expense. State taxes phone number Adjusting for depreciation deducted in earlier years. State taxes phone number   Decrease the basis of your property by the depreciation you deducted, or could have deducted, on your tax returns under the method of depreciation you properly selected. State taxes phone number If you deducted less depreciation than you could have under the method you selected, decrease the basis by the amount you could have deducted under that method. State taxes phone number If you did not deduct any depreciation, decrease the basis by the amount you could have deducted. State taxes phone number   If you deducted more depreciation than you should have, decrease your basis by the amount you should have deducted, plus the part of the excess depreciation you deducted that actually decreased your tax liability for any year. State taxes phone number   If you deducted the incorrect amount of depreciation, see Publication 946. State taxes phone number Fair market value defined. State taxes phone number   The fair market value of your home is the price at which the property would change hands between a buyer and a seller, neither having to buy or sell, and both having reasonable knowledge of all necessary facts. State taxes phone number Sales of similar property, on or about the date you begin using your home for business, may be helpful in determining the property's fair market value. State taxes phone number Figuring the depreciation deduction for the current year. State taxes phone number   If you began using your home for business before 2013, continue to use the same depreciation method you used in past tax years. State taxes phone number   If you began using your home for business for the first time in 2013, depreciate the business part as nonresidential real property under the modified accelerated cost recovery system (MACRS). State taxes phone number Under MACRS, nonresidential real property is depreciated using the straight line method over 39 years. State taxes phone number For more information on MACRS and other methods of depreciation, see Publication 946. State taxes phone number   To figure the depreciation deduction, you must first figure the part of the cost of your home that can be depreciated (depreciable basis). State taxes phone number The depreciable basis is figured by multiplying the percentage of your home used for business by the smaller of the following. State taxes phone number The adjusted basis of your home (excluding land) on the date you began using your home for business. State taxes phone number The fair market value of your home (excluding land) on the date you began using your home for business. State taxes phone number Depreciation table. State taxes phone number   If 2013 was the first year you used your home for business, you can figure your 2013 depreciation for the business part of your home by using the appropriate percentage from the following table. State taxes phone number Table 2. State taxes phone number MACRS Percentage Table for 39-Year Nonresidential Real Property Month First Used for Business Percentage To Use 1 2. State taxes phone number 461% 2 2. State taxes phone number 247% 3 2. State taxes phone number 033% 4 1. State taxes phone number 819% 5 1. State taxes phone number 605% 6 1. State taxes phone number 391% 7 1. State taxes phone number 177% 8 0. State taxes phone number 963% 9 0. State taxes phone number 749% 10 0. State taxes phone number 535% 11 0. State taxes phone number 321% 12 0. State taxes phone number 107%   Multiply the depreciable basis of the business part of your home by the percentage from the table for the first month you use your home for business. State taxes phone number See Publication 946 for the percentages for the remaining tax years of the recovery period. State taxes phone number Example. State taxes phone number In May, George Miller began to use one room in his home exclusively and regularly to meet clients. State taxes phone number This room is 8% of the square footage of his home. State taxes phone number He bought the home in 2003 for $125,000. State taxes phone number He determined from his property tax records that his adjusted basis in the house (exclusive of land) is $115,000. State taxes phone number In May, the house had a fair market value of $165,000. State taxes phone number He multiplies his adjusted basis of $115,000 (which is less than the fair market value) by 8%. State taxes phone number The result is $9,200, his depreciable basis for the business part of the house. State taxes phone number George files his return based on the calendar year. State taxes phone number May is the 5th month of his tax year. State taxes phone number He multiplies his depreciable basis of $9,200 by 1. State taxes phone number 605% (. State taxes phone number 01605), the percentage from the table for the 5th month. State taxes phone number His depreciation deduction is $147. State taxes phone number 66. State taxes phone number Depreciating permanent improvements. State taxes phone number   Add the costs of permanent improvements made before you began using your home for business to the basis of your property. State taxes phone number Depreciate these costs as part of the cost of your home as explained earlier. State taxes phone number The costs of improvements made after you begin using your home for business (that affect the business part of your home, such as a new roof) are depreciated separately. State taxes phone number Multiply the cost of the improvement by the business-use percentage and depreciate the result over the recovery period that would apply to your home if you began using it for business at the same time as the improvement. State taxes phone number For improvements made this year, the recovery period is 39 years. State taxes phone number For the percentage to use for the first year, see Table 2, earlier. State taxes phone number For more information on recovery periods, see Publication 946. State taxes phone number Business Percentage To find the business percentage, compare the size of the part of your home that you use for business to your whole house. State taxes phone number Use the resulting percentage to figure the business part of the expenses for operating your entire home. State taxes phone number You can use any reasonable method to determine the business percentage. State taxes phone number The following are two commonly used methods for figuring the percentage. State taxes phone number Divide the area (length multiplied by the width) used for business by the total area of your home. State taxes phone number If the rooms in your home are all about the same size, you can divide the number of rooms used for business by the total number of rooms in your home. State taxes phone number Example 1. State taxes phone number Your office is 240 square feet (12 feet × 20 feet). State taxes phone number Your home is 1,200 square feet. State taxes phone number Your office is 20% (240 ÷ 1,200) of the total area of your home. State taxes phone number Your business percentage is 20%. State taxes phone number Example 2. State taxes phone number You use one room in your home for business. State taxes phone number Your home has 10 rooms, all about equal size. State taxes phone number Your office is 10% (1 ÷ 10) of the total area of your home. State taxes phone number Your business percentage is 10%. State taxes phone number Use lines 1-7 of Form 8829, or lines 1-3 on the Worksheet To Figure the Deduction for Business Use of Your Home (near the end of this publication) to figure your business percentage. State taxes phone number Deduction Limit If your gross income from the business use of your home equals or exceeds your total business expenses (including depreciation), you can deduct all your business expenses related to the use of your home. State taxes phone number If your gross income from the business use of your home is less than your total business expenses, your deduction for certain expenses for the business use of your home is limited. State taxes phone number Your deduction of otherwise nondeductible expenses, such as insurance, utilities, and depreciation of your home (with depreciation of your home taken last), that are allocable to the business, is limited to the gross income from the business use of your home minus the sum of the following. State taxes phone number The business part of expenses you could deduct even if you did not use your home for business (such as mortgage interest, real estate taxes, and casualty and theft losses that are allowable as itemized deductions on Schedule A (Form 1040)). State taxes phone number These expenses are discussed in detail under Actual Expenses , earlier. State taxes phone number The business expenses that relate to the business activity in the home (for example, business phone, supplies, and depreciation on equipment), but not to the use of the home itself. State taxes phone number If you are self-employed, do not include in (2) above your deduction for one-half of your self-employment tax. State taxes phone number Carryover of unallowed expenses. State taxes phone number   If your deductions are greater than the current year's limit, you can carry over the excess to the next year in which you use actual expenses. State taxes phone number They are subject to the deduction limit for that year, whether or not you live in the same home during that year. State taxes phone number Figuring the deduction limit and carryover. State taxes phone number   If you are an employee or a partner, or you file Schedule F (Form 1040), use the Worksheet To Figure the Deduction for Business Use of Your Home, near the end of this publication. State taxes phone number If you file Schedule C (Form 1040), figure your deduction limit and carryover on Form 8829. State taxes phone number Example. State taxes phone number You meet the requirements for deducting expenses for the business use of your home. State taxes phone number You use 20% of your home for business. State taxes phone number In 2013, your business expenses and the expenses for the business use of your home are deducted from your gross income in the following order. State taxes phone number    Gross income from business $6,000 Minus:   Deductible mortgage interest and real estate taxes (20%) 3,000 Business expenses not related to the use of your home (100%) (business phone, supplies, and depreciation on equipment) 2,000 Deduction limit $1,000 Minus other expenses allocable to business use of home:   Maintenance, insurance, and utilities (20%) 800 Depreciation allowed (20% = $1,600 allowable, but subject to balance of deduction limit) 200 Other expenses up to the deduction limit $1,000 Depreciation carryover to 2014 ($1,600 − $200) (subject to deduction limit in 2014) $1,400   You can deduct all of the business part of your deductible mortgage interest and real estate taxes ($3,000). State taxes phone number You also can deduct all of your business expenses not related to the use of your home ($2,000). State taxes phone number Additionally, you can deduct all of the business part of your expenses for maintenance, insurance, and utilities, because the total ($800) is less than the $1,000 deduction limit. State taxes phone number Your deduction for depreciation for the business use of your home is limited to $200 ($1,000 minus $800) because of the deduction limit. State taxes phone number You can carry over the $1,400 balance and add it to your depreciation for 2014, subject to your deduction limit in 2014. State taxes phone number More than one place of business. State taxes phone number   If part of the gross income from your trade or business is from the business use of part of your home and part is from a place other than your home, you must determine the part of your gross income from the business use of your home before you figure the deduction limit. State taxes phone number In making this determination, consider the time you spend at each location, the business investment in each location, and any other relevant facts and circumstances. State taxes phone number If your home office qualifies as your principal place of business, you can deduct your daily transportation costs between your home and another work location in the same trade or business. State taxes phone number For more information on transportation costs, see Publication 463, Travel, Entertainment, Gift, and Car Expenses. State taxes phone number Using the Simplified Method The simplified method is an alternative to the calculation, allocation, and substantiation of actual expenses. State taxes phone number In most cases, you will figure your deduction by multiplying $5, the prescribed rate, by the area of your home used for a qualified business use. State taxes phone number The area you use to figure your deduction is limited to 300 square feet. State taxes phone number See Simplified Amount , later, for information about figuring the amount of the deduction. State taxes phone number For more information about the simplified method, see Revenue Procedure 2013-13, 2013-06 I. State taxes phone number R. State taxes phone number B. State taxes phone number 478, available at www. State taxes phone number irs. State taxes phone number gov/irb/2013-06_IRB/ar09. State taxes phone number html. State taxes phone number Actual expenses and depreciation of your home. State taxes phone number   If you elect to use the simplified method, you cannot deduct any actual expenses for the business except for business expenses that are not related to the use of the home. State taxes phone number You also cannot deduct any depreciation (including any additional first-year depreciation) or section 179 expense for the portion of the home that is used for a qualified business use. State taxes phone number The depreciation deduction allowable for that portion of the home is deemed to be zero for a year you use the simplified method. State taxes phone number If you figure your deduction for business use of the home using actual expenses in a subsequent year, you will have to use the appropriate optional depreciation table for MACRS to figure your depreciation. State taxes phone number More information. State taxes phone number   For more information about claiming depreciation in a subsequent year, see Revenue Procedure 2013-13, 2013-06 I. State taxes phone number R. State taxes phone number B. State taxes phone number 478, available at www. State taxes phone number irs. State taxes phone number gov/irb/2013-06_IRB/ar09. State taxes phone number html. State taxes phone number See Publication 946 for the optional depreciation tables Although you cannot deduct any depreciation or section 179 expense for the portion of your home used for a qualified business use, you may still claim depreciation or the section 179 expense deduction on other assets used in the business (for example, furniture and equipment). State taxes phone number Expenses deductible without regard to business use. State taxes phone number   When using the simplified method, treat as personal expenses those business expenses related to the use of the home that are deductible without regard to whether there is a qualified business use of the home. State taxes phone number These expenses include mortgage interest, real estate taxes, and casualty losses, subject to any limitations. State taxes phone number See Where To Deduct , later. State taxes phone number If you also rent part of your home, you must still allocate these expenses between rental use and personal use (for this purpose, personal use includes business use reported using the simplified method). State taxes phone number No deduction of carryover of actual expenses. State taxes phone number   If you used actual expenses to figure your deduction for business use of the home in a prior year and your deduction was limited, you cannot deduct the disallowed amount carried over from the prior year during a year you figure your deduction using the simplified method. State taxes phone number Instead, you will continue to carry over the disallowed amount to the next year that you use actual expenses to figure your deduction. State taxes phone number Electing the Simplified Method You choose whether or not to figure your deduction using the simplified method each taxable year. State taxes phone number Make the election for a home by using the simplified method to figure the deduction for the qualified business use of that home on a timely filed, original federal income tax return. State taxes phone number An election for a taxable year, once made, is irrevocable. State taxes phone number A change from using the simplified method in one year to actual expenses in a succeeding taxable year, or vice-versa, is not a change in method of accounting and does not require the consent of the Commissioner. State taxes phone number Shared use. State taxes phone number   If you share your home with someone else who also uses the home in a business that qualifies for this deduction, each of you make your own election. State taxes phone number More than one qualified business use. State taxes phone number   If you conduct more than one business that qualifies for this deduction in your home, your election to use the simplified method applies to all your qualified business uses of that home. State taxes phone number More than one home. State taxes phone number   If you used more than one home during the year (for example, you moved during the year), you can elect to use the simplified method for only one of the homes. State taxes phone number You must figure the deduction for any other home using actual expenses. State taxes phone number Simplified Amount Your deduction for the qualified business use of a home is the sum of each amount you figure for a separate qualified business use of your home. State taxes phone number To figure your deduction for the business use of a home using the simplified method, you will need to know the following information for each qualified business use of the home. State taxes phone number The allowable area of your home used in conducting the business. State taxes phone number If you did not conduct the business for the entire year in the home or the area changed during the year, you will need to know the allowable area you used and the number of days you conducted the business for each month. State taxes phone number The gross income from the business use of your home. State taxes phone number The amount of the business expenses that are not related to the use of your home. State taxes phone number If the qualified business use is for a daycare facility that uses space in your home on a regular (but not exclusive) basis, you will also need to know the percentage of time that part of your home is used for daycare. State taxes phone number To figure the amount you can deduct for qualified business use of your home using the simplified method, follow these 3 steps. State taxes phone number Multiply the allowable area by $5 (or less than $5 if the qualified business use is for a daycare that uses space in your home on a regular, but not exclusive, basis). State taxes phone number See Allowable area and Space used regularly for daycare , later. State taxes phone number Subtract the expenses from the business that are not related to the use of the home from the gross income related to the business use of the home. State taxes phone number If these expenses are greater than the gross income from the business use of the home, then you cannot take a deduction for this business use of the home. State taxes phone number See Gross income limitation , later. State taxes phone number Take the smaller of the amounts from (1) and (2). State taxes phone number This is the amount you can deduct for this qualified business use of your home using the simplified method. State taxes phone number If you are an employee or a partner, or you use your home in your farming business and file Schedule F (Form 1040), you can use the Simplified Method Worksheet, near the end of this publication, to help you figure your deduction. State taxes phone number If you use your home in a trade or business and you file Schedule C (Form 1040), you will use the Simplified Method Worksheet in your Instructions for Schedule C to figure your deduction. State taxes phone number Allowable area. State taxes phone number   In most cases, the allowable area is the smaller of the actual area (in square feet) of your home used in conducting the business and 300 square feet. State taxes phone number Your allowable area may be smaller if you conducted the business as a qualified joint venture with your spouse, the area used by the business was shared with another qualified business use, you used the home for the business for only part of the year, or the area used by the business changed during the year. State taxes phone number You can use the Area Adjustment Worksheet (for simplified method), near the end of this publication, to help you figure your allowable area for a qualified business use. State taxes phone number Area used by a qualified joint venture. State taxes phone number   If the qualified business use of the home is also a qualified joint venture, you and your spouse will figure the deduction for the business use separately. State taxes phone number Split the actual area used in conducting business between you and your spouse in the same manner you split your other tax attributes. State taxes phone number Then, each spouse will figure the allowable area separately. State taxes phone number For more information about qualified joint ventures, see Qualified Joint Venture in the Instructions for Schedule C. State taxes phone number Shared use. State taxes phone number   If you share your home with someone else who uses the home to conduct business that also qualifies for this deduction, you may not include the same square feet to figure your deduction as the other person. State taxes phone number You must allocate the shared space between you and the other person in a reasonable manner. State taxes phone number Example. State taxes phone number Kristin and Lindsey are roommates. State taxes phone number Kristin uses 300 square feet of their home for a qualified business use. State taxes phone number Lindsey uses 200 square feet of their home for a separate qualified business use. State taxes phone number The qualified business uses share 100 square feet. State taxes phone number In addition to the portion that they do not share, Kristin and Lindsey can both claim 50 of the 100 square feet or divide the 100 square feet between them in any reasonable manner. State taxes phone number If divided evenly, Kristin could claim 250 square feet using the simplified method and Lindsey could claim 150 square feet. State taxes phone number More than one qualified business use. State taxes phone number   If you conduct more than one business qualifying for the deduction, you are limited to a maximum of 300 square feet for all of the businesses. State taxes phone number Allocate the actual square footage used (up to the maximum of 300 square feet) among your qualified business uses in a reasonable manner. State taxes phone number However, do not allocate more square feet to a qualified business use than you actually use for that business. State taxes phone number Rental use. State taxes phone number   The simplified method does not apply to rental use. State taxes phone number A rental use that qualifies for the deduction must be figured using actual expenses. State taxes phone number If the rental use and a qualified business use share the same area, you will have to allocate the actual area used between the two uses. State taxes phone number You cannot use the same area to figure a deduction for the qualified business use as you are using to figure the deduction for the rental use. State taxes phone number Part-year use or area changes. State taxes phone number   If your qualified business use was for a portion of the taxable year (for example, a seasonal business or a business that begins during the taxable year) or you changed the square footage of your qualified business use, your deduction is limited to the average monthly allowable square footage. State taxes phone number You calculate the average monthly allowable square footage by adding the amount of allowable square feet you used in each month and dividing the sum by 12. State taxes phone number When determining the average monthly allowable square footage, you cannot take more than 300 square feet into account for any one month. State taxes phone number Additionally, if your qualified business use was less than 15 days in a month, you must use -0- for that month. State taxes phone number Example 1. State taxes phone number Andy files his federal income tax return on a calendar year basis. State taxes phone number On July 20, he began using 420 square feet of his home for a qualified business use. State taxes phone number He continued to use the 420 square feet until the end of the year. State taxes phone number His average monthly allowable square footage is 125 square feet, which is figured using 300 square feet for each month August through December divided by the number of months in the taxable year ((0 + 0 + 0 + 0 + 0 + 0 + 0 + 300 + 300 + 300 + 300 + 300)/12). State taxes phone number Example 2. State taxes phone number Amy files her federal income tax return on a calendar year basis. State taxes phone number On April 20, she began using 100 square feet of her home for a qualified business use. State taxes phone number On August 5, she expanded the area of her qualified use to 330 square feet. State taxes phone number Amy continued to use the 330 square feet until the end of the year. State taxes phone number Her average monthly allowable square footage is 150 square feet, which is figured using 100 square feet for May through July and 300 square feet for August through December divided by the number of months in the taxable year ((0 + 0 + 0 + 0 + 100 + 100 +100 + 300 + 300 + 300 + 300 + 300)/12). State taxes phone number Gross income limitation. State taxes phone number   Your deduction for business use of the home is limited to an amount equal to the gross income derived from the qualified business use of the home reduced by the business deductions that are unrelated to the use of your home. State taxes phone number If the business deductions that are unrelated to the use of your home are greater than the gross income derived from the qualified business use of your home, then you cannot take a deduction for this qualified business use of your home. State taxes phone number Business expenses not related to use of the home. State taxes phone number   These expenses relate to the business activity in the home, but not to the use of the home itself. State taxes phone number You can still deduct business expenses that are unrelated to the use of the home. State taxes phone number See Where To Deduct , later. State taxes phone number Examples of business expenses that are unrelated to the use of the home are advertising, wages, supplies, dues, and depreciation for equipment. State taxes phone number Space used regularly for daycare. State taxes phone number   If you do not use the area of your home exclusively for daycare, you must reduce the prescribed rate (maximum $5 per square foot) before figuring your deduction. State taxes phone number The reduced rate will equal the prescribed rate times a fraction. State taxes phone number The numerator of the fraction is the number of hours that the space was used during the year for daycare and the denominator is the total number of hours during the year that the space was available for all uses. State taxes phone number You can use the Daycare Facility Worksheet (for simplified method), near the end of this publication, to help you figure the reduced rate. State taxes phone number    If you used at least 300 square feet for daycare regularly and exclusively during the year, then you do not need to reduce the prescribed rate or complete the Daycare Facility Worksheet. State taxes phone number Daycare Facility If you use space in your home on a regular basis for providing daycare, you may be able to claim a deduction for that part of your home even if you use the same space for nonbusiness purposes. State taxes phone number To qualify for this exception to the exclusive use rule, you must meet both of the following requirements. State taxes phone number You must be in the trade or business of providing daycare for children, persons age 65 or older, or persons who are physically or mentally unable to care for themselves. State taxes phone number You must have applied for, been granted, or be exempt from having, a license, certification, registration, or approval as a daycare center or as a family or group daycare home under state law. State taxes phone number You do not meet this requirement if your application was rejected or your license or other authorization was revoked. State taxes phone number Figuring the deduction. State taxes phone number   If you elect to use the simplified method for your home, figure your deduction as described earlier in Using the Simplified Method under Figuring the Deduction. State taxes phone number    If you are figuring your deduction using actual expenses and you regularly use part of your home for daycare, figure what part is used for daycare, as explained in Business Percentage , earlier, under Figuring the Deduction. State taxes phone number If you also use that part exclusively for daycare, deduct all the allocable expenses, subject to the deduction limit, as explained earlier. State taxes phone number   If the use of part of your home as a daycare facility is regular, but not exclusive, you must figure the percentage of time that part of your home is used for daycare. State taxes phone number A room that is available for use throughout each business day and that you regularly use in your business is considered to be used for daycare throughout each business day. State taxes phone number You do not have to keep records to show the specific hours the area was used for business. State taxes phone number You can use the area occasionally for personal reasons. State taxes phone number However, a room you use only occasionally for business does not qualify for the deduction. State taxes phone number To find the percentage of time you actually use your home for business, compare the total time used for business to the total time that part of your home can be used for all purposes. State taxes phone number You can compare the hours of business use in a week with the number of hours in a week (168). State taxes phone number Or you can compare the hours of business use for the year with the number of hours in the year (8,760 in 2013). State taxes phone number If you started or stopped using your home for daycare in 2013, you must prorate the number of hours based on the number of days the home was available for daycare. State taxes phone number Example 1. State taxes phone number Mary Lake used her basement to operate a daycare business for children. State taxes phone number She figures the business percentage of the basement as follows. State taxes phone number Square footage of the basement Square footage of her home = 1,600 3,200 = 50%           She used the basement for daycare an average of 12 hours a day, 5 days a week, for 50 weeks a year. State taxes phone number During the other 12 hours a day, the family could use the basement. State taxes phone number She figures the percentage of time the basement was used for daycare as follows. State taxes phone number Number of hours used for daycare (12 x 5 x 50) Total number of hours in the year (24 x 365) = 3,000 8,760 = 34. State taxes phone number 25%           Mary can deduct 34. State taxes phone number 25% of any direct expenses for the basement. State taxes phone number However, because her indirect expenses are for the entire house, she can deduct only 17. State taxes phone number 13% of the indirect expenses. State taxes phone number She figures the percentage for her indirect expenses as follows. State taxes phone number Business percentage of the basement 50% Multiplied by: Percentage of time used for daycare × 34. State taxes phone number 25% Percentage for indirect expenses 17. State taxes phone number 13% Mary completes Form 8829, Part I, figuring the percentage of her home used for business, including the percentage of time the basement was used. State taxes phone number In Part II, Mary figures her deductible expenses. State taxes phone number She uses the following information to complete Part II. State taxes phone number Gross income from her daycare business $50,000 Expenses not related to the business use of the home $25,000 Tentative profit $25,000 Rent $8,400 Utilities $850 Painting the basement $500 Mary enters her tentative profit, $25,000, on line 8. State taxes phone number (This figure is the same as the amount on line 29 of her Schedule C (Form 1040). State taxes phone number ) The expenses she paid for rent and utilities relate to her entire home. State taxes phone number Therefore, she enters the amount paid for rent on line 18, column (b), and the amount paid for utilities on line 20, column (b). State taxes phone number She shows the total of these expenses on line 22, column (b). State taxes phone number For line 23, she multiplies the amount on line 22, column (b) by the percentage on line 7 and enters the result, $1,585. State taxes phone number Mary paid $500 to have the basement painted. State taxes phone number The painting is a direct expense. State taxes phone number However, because she did not use the basement exclusively for daycare, she must multiply $500 by the percentage of time the basement was used for daycare (34. State taxes phone number 25% – line 6). State taxes phone number She enters $171 (34. State taxes phone number 25% × $500) on line 19, column (a). State taxes phone number She adds line 22, column (a), and line 23 and enters $1,756 ($171 + $1,585) on line 25. State taxes phone number This is less than her deduction limit (line 15), so she can deduct the entire amount. State taxes phone number She follows the instructions to complete the rest of Part II and enters $1,756 on lines 33 and 35. State taxes phone number She then carries the $1,756 to line 30 of her Schedule C (Form 1040). State taxes phone number Example 2. State taxes phone number Assume the same facts as in Example 1 except that Mary also has another room that was available each business day for children to take naps in. State taxes phone number Although she did not keep a record of the number of hours the room was actually used for naps, it was used for part of each business day. State taxes phone number Since the room was available for business use during regular operating hours each business day and was used regularly in the business, it is considered used for daycare throughout each business day. State taxes phone number The basement and room are 60% of the total area of her home. State taxes phone number In figuring her expenses, 34. State taxes phone number 25% of any direct expenses for the basement and room are deductible. State taxes phone number In addition, 20. State taxes phone number 55% (34. State taxes phone number 25% × 60%) of her indirect expenses are deductible. State taxes phone number Example 3. State taxes phone number Assume the same facts as in Example 1 except that Mary stopped using her home for a daycare facility on June 24, 2013. State taxes phone number She used the basement for daycare an average of 12 hours a day, 5 days a week, but for only 25 weeks of the year. State taxes phone number During the other 12 hours a day, the family could still use the basement. State taxes phone number She figures the percentage of time the basement was used for business as follows. State taxes phone number Number of hours used for daycare (12 x 5 x 25) Total number of hours during period used (24 x 175) = 1,500 4,200 = 35. State taxes phone number 71%           Mary can deduct 35. State taxes phone number 71% of any direct expenses for the basement. State taxes phone number However, because her indirect expenses are for the entire house, she can deduct only 17. State taxes phone number 86% of the indirect expenses. State taxes phone number She figures the percentage for her indirect expenses as follows. State taxes phone number Business percentage of the basement 50% Multiplied by: Percentage of time used for daycare × 35. State taxes phone number 71% Percentage for indirect expenses 17. State taxes phone number 86% Meals. State taxes phone number   If you provide food for your daycare recipients, do not include the expense as a cost of using your home for business. State taxes phone number Claim it as a separate deduction on your Schedule C (Form 1040). State taxes phone number You can never deduct the cost of food consumed by you or your family. State taxes phone number You can deduct as a business expense 100% of the actual cost of food consumed by your daycare recipients (see Standard meal and snack rates , later, for an optional method for eligible children) and generally only 50% of the cost of food consumed by your employees. State taxes phone number However, you can deduct 100% of the cost of food consumed by your employees if its value can be excluded from their wages as a de minimis fringe benefit. State taxes phone number For more information on meals that meet these requirements, see Meals in chapter 2 of Publication 15-B, Employer's Tax Guide to Fringe Benefits. State taxes phone number   If you deduct the actual cost of food for your daycare business, keep a separate record (with receipts) of your family's food costs. State taxes phone number   Reimbursements you receive from a sponsor under the Child and Adult Care Food Program of the Department of Agriculture are taxable only to the extent they exceed your expenses for food for eligible children. State taxes phone number If your reimbursements are more than your expenses for food, show the difference as income in Part I of Schedule C (Form 1040). State taxes phone number If your food expenses are greater than the reimbursements, show the difference as an expense in Part V of Schedule C (Form 1040). State taxes phone number Do not include payments or expenses for your own children if they are eligible for the program. State taxes phone number Follow this procedure even if you receive a Form 1099-MISC, Miscellaneous Income, reporting a payment from the sponsor. State taxes phone number Standard meal and snack rates. State taxes phone number   If you qualify as a family daycare provider, you can use the standard meal and snack rates, instead of actual costs, to compute the deductible cost of meals and snacks provided to eligible children. State taxes phone number For these purposes: A family daycare provider is a person engaged in the business of providing family daycare. State taxes phone number Family daycare is childcare provided to eligible children in the home of the family daycare provider. State taxes phone number The care must be non-medical, not involve a transfer of legal custody, and generally last less than 24 hours each day. State taxes phone number Eligible children are minor children receiving family daycare in the home of the family daycare provider. State taxes phone number Eligible children do not include children who are full-time or part-time residents in the home where the childcare is provided or children whose parents or guardians are residents of the same home. State taxes phone number Eligible children do not include children who receive daycare services for personal reasons of the provider. State taxes phone number For example, if a provider provides daycare services for a relative as a favor to that relative, that child is not an eligible child. State taxes phone number   You can compute the deductible cost of each meal and snack you actually purchased and served to an eligible child during the time period you provided family daycare using the standard meal and snack rates shown in Table 3, later. State taxes phone number You can use the standard meal and snack rates for a maximum of one breakfast, one lunch, one dinner, and three snacks per eligible child per day. State taxes phone number If you receive reimbursement for a particular meal or snack, you can deduct only the portion of the applicable standard meal or snack rate that is more than the amount of the reimbursement. State taxes phone number   You can use either the standard meal and snack rates or actual costs to calculate the deductible cost of food provided to eligible children in the family daycare for any particular tax year. State taxes phone number If you choose to use the standard meal and snack rates for a particular tax year, you must use the rates for all your deductible food costs for eligible children during that tax year. State taxes phone number However, if you use the standard meal and snack rates in any tax year, you can use actual costs to compute the deductible cost of food in any other tax year. State taxes phone number   If you use the standard meal and snack rates, you must maintain records to substantiate the computation of the total amount deducted for the cost of food provided to eligible children. State taxes phone number The records kept should include the name of each child, dates and hours of attendance in the daycare, and the type and quantity of meals and snacks served. State taxes phone number This information can be recorded in a log similar to the one shown in Exhibit A, near the end of this publication. State taxes phone number   The standard meal and snack rates include beverages, but do not include non-food supplies used for food preparation, service, or storage, such as containers, paper products, or utensils. State taxes phone number These expenses can be claimed as a separate deduction on your Schedule C (Form 1040). State taxes phone number     Table 3. State taxes phone number Standard Meal and Snack Rates1 Location of Family Daycare Provider Breakfast Lunch Dinner Snack States other than Alaska an