| Publication 587 |
2003 Tax Year |
Index
This is archived information that pertains only to the 2003 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.
D
- Daycare facility:
-
- Eligible children for standard meal and snack rates, Standard meal and snack rates.
- Exceptions for regular use requirement, Daycare Facility
- Family daycare, Standard meal and snack rates.
- Family daycare provider, Standard meal and snack rates.
- Meals, Meals., Standard meal and snack rates.
- Regular use, Daycare Facility
- Standard meal and snack rates, Standard meal and snack rates.
- Deducting expenses, Deducting Expenses
- Deduction limit, Deduction Limit
- Deduction requirements:
-
- Employee use, Additional tests for employee use.
- Exceptions to exclusive use, Exceptions to Exclusive Use
- Exclusive use, Exclusive Use
- More than one trade or business, More Than One Trade or Business
- Place to meet clients, Place To Meet Patients, Clients, or Customers
- Principal place of business, Principal Place of Business
- Regular use, Regular Use
- Separate structure, Separate Structure
- Storage of inventory or product samples, Storage of inventory or product samples.
- Trade or business use, Trade or Business Use
- Depreciating your home, Depreciating Your Home
- Depreciation:
-
- 50% additional deduction, Important Changes for 2003
- 5–year property, Depreciation
- 7–year property, Depreciation
- Adjusted basis, Adjusted basis defined.
- Fair market value, Fair market value defined.
- Figuring depreciation for the current year, Figuring the Depreciation Deduction for the Current Year
- Furniture and equipment, Business Furniture and Equipment, Depreciation
- Home, Depreciating Your Home
- Nonresidential real property, Figuring the Depreciation Deduction for the Current Year
- Percentage table for 39-year nonresidential real property, Depreciation table.
- Percentage table for 5- and 7-year property, Depreciation
- Permanent improvements, Permanent improvements., Depreciating Permanent Improvements
- Special, Property Bought for Business Use
- Special depreciation allowance, Important Changes for 2003
E
- Email address, Comments and suggestions.
- Employee use of home, Additional tests for employee use.
- Employees:
-
- Adequately accounting to employer, Adequately accounting to employer.
- Casualty losses, Casualty losses.
- Mortgage interest, Deductible mortgage interest.
- Other expenses, Other expenses.
- Real estate taxes, Real estate taxes.
- Rental to employer, Rental to employer.
- Worksheet to figure deduction,
- Example:
-
- Form 4562, Schedule C Example
- Form 8829, Form 8829, Part I.
- Schedule C, Schedule C Example, Schedule C.
- Expenses:
-
- Casualty losses, Casualty Losses
- Deducting, Deducting Expenses
- Direct, Types of Expenses
- Examples of, Examples of Expenses
- Indirect, Types of Expenses
- Insurance, Insurance
- Mortgage interest, Deductible Mortgage Interest
- Real estate taxes, Real Estate Taxes
- Related to tax exempt income, Expenses related to tax exempt income.
- Rent, Rent
- Repairs, Repairs
- Security system, Security System
- Telephone, Telephone.
- Types of, Types of Expenses
- Unrelated, Types of Expenses
- Utilities and services, Utilities and Services
- Where to deduct, Where To Deduct
F
- Fair market value, Fair market value defined.
- Family daycare, Standard meal and snack rates.
- Family Daycare Provider Meal and Snack Log, Exhibit A, How to Get Tax Help
- Family daycare providers, Important Changes for 2003
- Figure A. Can You Deduct Business Use of the Home Expenses, Principal Place of Business
- Figuring the deduction:
-
- Business percentage, Business Percentage
- Deduction limit, Deduction Limit
- Part-year use, Part-Year Use
- Form, Useful Items - You may want to see:
- Free tax services, How to Get Tax Help
- Furniture and equipment, Business Furniture and Equipment
P
- Part-year use, Part-Year Use
- Partners (see Worksheet to figure the deduction)
- Partners:, Partners
- Partnership expenses, unreimbursed, Deducting unreimbursed partnership expenses.
- Permanent improvements, Permanent improvements., Depreciating Permanent Improvements
- Personal property converted to business use, Personal Property Converted to Business Use
- Place of business, more than one, More than one place of business.
- Principal place of business, Principal Place of Business
- Product samples, Storage of inventory or product samples.
- Property bought for business use:
-
- Depreciation, Depreciation
- Section 179 deduction, Property Bought for Business Use
- Property converted to business use, Personal, Personal Property Converted to Business Use
- Publication, Useful Items - You may want to see:
- Publications (see Tax help)
S
- Sale or exchange of your home:, Sale or Exchange of
Your Home
-
- Basis adjustment, Basis adjustment.
- Business use, Business use of your home.
- Depreciation taken, Depreciation.
- Ownership and use tests, Ownership and use tests.
- Schedule F (see Worksheet to figure the deduction)
- Section 179:, Section 179 Deduction
-
- Furniture and equipment, Business Furniture and Equipment
- Increased deduction, Important Changes for 2003
- Listed property, Business Furniture and Equipment
- Off-the-shelf computer software, Important Changes for 2003
- Personal property converted to business use, Personal Property Converted to Business Use
- Property bought for business use, Property Bought for Business Use
- Security system, Security System
- Separate structure, Separate Structure
- Standard meal and snack rates, Important Changes for 2003, Standard meal and snack rates.
- Standard mileage rate, Important Changes for 2003
- Storage of inventory, Storage of inventory or product samples.
- Suggestions for publication, Comments and suggestions.
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