Introduction The purpose of this publication is to provide information onfiguring and claiming the deduction for business use of your home. Thepublication will help you determine the following. Whether you qualify to deduct expenses for the business useof your home. What types of expenses you can deduct. How to figure the deduction (including depreciation of yourhome). luxury hotels in NoordwijkWhat records you should keep. Where to deduct your expense. The term home includes ahouse, apartment, condominium, mobile home, or boat. It also includesstructures on the property, such as an unattached garage, studio,barn, or greenhouse. However, it does not include any part of yourproperty used exclusively as a hotel or inn. The publication also includes information on the following. Special rules for day-care providers. Selling a home that was used partly for business. Deducting expenses for furniture and equipment used in yourbusiness. If you are an employee or file Schedule F (Form 1040), use theworksheet and its instructions, near the end of this publication, tohelp figure your deduction. If you file Schedule C (Form 1040), youmust use Form 8829, Expenses for Business Use of Your Home.The Schedule C Example shows how to report the deduction. If you need information on deductions for renting out yourproperty, see Publication 527, Residential Rental Property. The rules in this publication apply to individuals, trusts,estates, partnerships, and S corporations. They do not apply tocorporations (other than S corporations). There are no special rulesfor the business use of a home by a partner or S corporationshareholder.