| Publication 587 |
2008 Tax Year |
D
- Daycare facilities:, Standard meal and snack rates.
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- (see also Family daycare providers)
- 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
- Deductions:
-
- Figuring, Figuring the Deduction, Part 2—Figure Your Allowable Deduction
- Limit, Deduction Limit
- Qualifying for, Qualifying for a Deduction, Separate Structure
- Unreimbursed partnership expenses, Deducting unreimbursed partnership expenses.
- Dentists, Place To Meet Patients, Clients, or Customers
- Depreciation of home, Depreciating Your Home
- Depreciation of home:
-
- Basis adjustment, Basis adjustment.
- MACRS (Table 2), Depreciation table.
- Property bought for business use, Depreciation.
- Sale or exchange of home, Depreciation.
- Depreciation:, Property Bought for Business Use
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- 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
- Doctors, Place To Meet Patients, Clients, or Customers
E
- Employee use of home, Additional tests for employee use.
- Employees:
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- Adequately accounting to employer, Adequately accounting to employer.
- Casualty losses, Casualty losses.
- Mortgage interest, Deductible mortgage interest., Qualified mortgage insurance premiums.
- 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.
- Exclusive use, Exclusive Use
- 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, Qualified Mortgage Insurance Premiums
- 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 Provider Meal and Snack Log, Exhibit A, How To Get Tax Help
- Family daycare providers:
-
- Meal and snack log (Exhibit A), Standard meal and snack rates., How To Get Tax Help
- Standard meal and snack rates, Standard meal and snack rates.
- Standard meal and snack rates:
-
- 2006 rates (Table 3), Standard meal and snack rates.
- Figuring the deduction:
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- Business percentage, Business Percentage
- Deduction limit, Deduction Limit
- Part-year use, Part-Year Use
- Form:, Useful Items - You may want to see:, Self-Employed Persons, Real estate taxes.
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- 1040, Schedule C:
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- Filled in, example, Schedule C Example, Step 4.
- 1040, Schedule F, Casualty losses.
- 1040, Schedule F:
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- Worksheet,
- 2106, Employees
- 4562, Reporting and recordkeeping requirements., Form 4562., Step 4.
- 4684, Casualty losses.
- 8829, Casualty Losses
- 8829:
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- Completed sample (Figure B), Daycare Facility
- W-2
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- Reimbursed expenses, Employees
- Free tax services, How To Get Tax Help
- Furniture and equipment, Business Furniture and Equipment
M
- MACRS percentage table:
-
- 39-year nonresidential real property, Depreciation table.
- 5- and 7-year property, Depreciation
- Meals, Meals.
- Meeting with patients, clients, or customers on premises, Place To Meet Patients, Clients, or Customers
- More information (see Tax help)
- More than one place of business, More than one place of business.
- More than one trade or business, More Than One Trade or Business
- More-than-50%-use test, More-than-50%-use test.
- Mortgage insurance premiums, Qualified Mortgage Insurance Premiums
- Mortgage interest, Deductible Mortgage Interest
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
- Publications, Useful Items - You may want to see: (see Tax help)
R
- Real estate taxes, Real Estate Taxes
- Recordkeeping, Recordkeeping
- Recordkeeping requirements:
-
- Business furniture and equipment, Reporting and recordkeeping requirements.
- Family daycare provider meal and snack log (Exhibit A), Standard meal and snack rates., How To Get Tax Help
- Regular use, Regular Use
- Reminders, Reminders
- Rent, Rent
- Rental to employer, Rental to employer.
- Repairs, Repairs
- Reporting requirements:
-
- Business furniture and equipment, Reporting and recordkeeping requirements.
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 C Example, Schedule C Example
- Schedule F (see Worksheet to figure the deduction)
- Section 179:, Section 179 Deduction
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- Furniture and equipment, Business Furniture and Equipment
- Listed property, Business Furniture and Equipment
- 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
- Self-employed persons:
-
- Deduction of expenses, Self-Employed Persons
- Separate structure, Separate Structure
- Standard meal and snack rates, Standard meal and snack rates.
- Storage of inventory, Storage of inventory or product samples.
- Suggestions for publication, Comments and suggestions.
T
- Tables and figures:
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- MACRS:
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- Depreciation of home (Table 2), Depreciation table.
- Percentage table for 5- and 7-year property (Table 4), Depreciation
- Qualifying for deduction (Figure A),
- Standard meal and snack rates (Table 3), Table 3. 2007 Standard Meal and Snack Rates
- Types of expenses (Table 1), Types of Expenses
- Tax help, How To Get Tax Help
- Taxpayer Advocate, Contacting your Taxpayer Advocate.
- Telephone, Telephone.
- Trade or business use, Trade or Business Use
- TTY/TDD information, How To Get Tax Help
- Types of expenses, Types of Expenses
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