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Federal 1040x

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Federal 1040x

Federal 1040x 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. Federal 1040x 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. Federal 1040x However, you may be able to deduct expenses related to the business use of part of your home if you meet specific requirements. Federal 1040x Even then, the deductible amount of these types of expenses may be limited. Federal 1040x Use this section and Figure A, later, to decide if you can deduct expenses for the business use of your home. Federal 1040x 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). Federal 1040x Additional tests for employee use. Federal 1040x   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. Federal 1040x 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. Federal 1040x If the use of the home office is merely appropriate and helpful, you cannot deduct expenses for the business use of your home. Federal 1040x Exclusive Use To qualify under the exclusive use test, you must use a specific area of your home only for your trade or business. Federal 1040x The area used for business can be a room or other separately identifiable space. Federal 1040x The space does not need to be marked off by a permanent partition. Federal 1040x 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. Federal 1040x Example. Federal 1040x You are an attorney and use a den in your home to write legal briefs and prepare clients' tax returns. Federal 1040x Your family also uses the den for recreation. Federal 1040x The den is not used exclusively in your trade or business, so you cannot claim a deduction for the business use of the den. Federal 1040x Exceptions to Exclusive Use You do not have to meet the exclusive use test if either of the following applies. Federal 1040x You use part of your home for the storage of inventory or product samples (discussed next). Federal 1040x You use part of your home as a daycare facility, discussed later under Daycare Facility . Federal 1040x Note. Federal 1040x With the exception of these two uses, any portion of the home used for business purposes must meet the exclusive use test. Federal 1040x Storage of inventory or product samples. Federal 1040x    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. Federal 1040x However, you must meet all the following tests. Federal 1040x You sell products at wholesale or retail as your trade or business. Federal 1040x You keep the inventory or product samples in your home for use in your trade or business. Federal 1040x Your home is the only fixed location of your trade or business. Federal 1040x You use the storage space on a regular basis. Federal 1040x The space you use is a separately identifiable space suitable for storage. Federal 1040x Example. Federal 1040x Your home is the only fixed location of your business of selling mechanics' tools at retail. Federal 1040x You regularly use half of your basement for storage of inventory and product samples. Federal 1040x You sometimes use the area for personal purposes. Federal 1040x The expenses for the storage space are deductible even though you do not use this part of your basement exclusively for business. Federal 1040x Regular Use To qualify under the regular use test, you must use a specific area of your home for business on a regular basis. Federal 1040x Incidental or occasional business use is not regular use. Federal 1040x You must consider all facts and circumstances in determining whether your use is on a regular basis. Federal 1040x 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. Federal 1040x 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. Federal 1040x Example. Federal 1040x 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. Federal 1040x You do not make investments as a broker or dealer. Federal 1040x So, your activities are not part of a trade or business and you cannot take a deduction for the business use of your home. Federal 1040x Principal Place of Business You can have more than one business location, including your home, for a single trade or business. Federal 1040x 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. Federal 1040x 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. Federal 1040x Your home office will qualify as your principal place of business if you meet the following requirements. Federal 1040x You use it exclusively and regularly for administrative or management activities of your trade or business. Federal 1040x You have no other fixed location where you conduct substantial administrative or management activities of your trade or business. Federal 1040x If, after considering your business locations, your home cannot be identified as your principal place of business, you cannot deduct home office expenses. Federal 1040x 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. Federal 1040x Administrative or management activities. Federal 1040x   There are many activities that are administrative or managerial in nature. Federal 1040x The following are a few examples. Federal 1040x Billing customers, clients, or patients. Federal 1040x Keeping books and records. Federal 1040x Ordering supplies. Federal 1040x Setting up appointments. Federal 1040x Forwarding orders or writing reports. Federal 1040x Administrative or management activities performed at other locations. Federal 1040x   The following activities performed by you or others will not disqualify your home office from being your principal place of business. Federal 1040x You have others conduct your administrative or management activities at locations other than your home. Federal 1040x (For example, another company does your billing from its place of business. Federal 1040x ) 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. Federal 1040x You occasionally conduct minimal administrative or management activities at a fixed location outside your home. Federal 1040x You conduct substantial nonadministrative or nonmanagement business activities at a fixed location outside your home. Federal 1040x (For example, you meet with or provide services to customers, clients, or patients at a fixed location of the business outside your home. Federal 1040x ) You have suitable space to conduct administrative or management activities outside your home, but choose to use your home office for those activities instead. Federal 1040x Please click here for the text description of the image. Federal 1040x Can you deduct business use of the home expenses? Example 1. Federal 1040x John is a self-employed plumber. Federal 1040x Most of John's time is spent at customers' homes and offices installing and repairing plumbing. Federal 1040x 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. Federal 1040x John writes up estimates and records of work completed at his customers' premises. Federal 1040x He does not conduct any substantial administrative or management activities at any fixed location other than his home office. Federal 1040x John does not do his own billing. Federal 1040x He uses a local bookkeeping service to bill his customers. Federal 1040x John's home office qualifies as his principal place of business for deducting expenses for its use. Federal 1040x 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. Federal 1040x His choice to have his billing done by another company does not disqualify his home office from being his principal place of business. Federal 1040x 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. Federal 1040x Example 2. Federal 1040x Pamela is a self-employed sales representative for several different product lines. Federal 1040x 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. Federal 1040x She occasionally writes up orders and sets up appointments from her hotel room when she is away on business overnight. Federal 1040x Pamela's business is selling products to customers at various locations throughout her territory. Federal 1040x To make these sales, she regularly visits customers to explain the available products and take orders. Federal 1040x Pamela's home office qualifies as her principal place of business for deducting expenses for its use. Federal 1040x She conducts administrative or management activities there and she has no other fixed location where she conducts substantial administrative or management activities. Federal 1040x 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. Federal 1040x 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. Federal 1040x Example 3. Federal 1040x Paul is a self-employed anesthesiologist. Federal 1040x He spends the majority of his time administering anesthesia and postoperative care in three local hospitals. Federal 1040x One of the hospitals provides him with a small shared office where he could conduct administrative or management activities. Federal 1040x Paul very rarely uses the office the hospital provides. Federal 1040x He uses a room in his home that he has converted to an office. Federal 1040x He uses this room exclusively and regularly to conduct all the following activities. Federal 1040x Contacting patients, surgeons, and hospitals regarding scheduling. Federal 1040x Preparing for treatments and presentations. Federal 1040x Maintaining billing records and patient logs. Federal 1040x Satisfying continuing medical education requirements. Federal 1040x Reading medical journals and books. Federal 1040x Paul's home office qualifies as his principal place of business for deducting expenses for its use. Federal 1040x 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. Federal 1040x 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. Federal 1040x 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. Federal 1040x 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. Federal 1040x Example 4. Federal 1040x Kathleen is employed as a teacher. Federal 1040x She is required to teach and meet with students at the school and to grade papers and tests. Federal 1040x 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. Federal 1040x The school does not require her to work at home. Federal 1040x Kathleen prefers to use the office she has set up in her home and does not use the one provided by the school. Federal 1040x She uses this home office exclusively and regularly for the administrative duties of her teaching job. Federal 1040x 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. Federal 1040x 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. Federal 1040x More Than One Trade or Business The same home office can be the principal place of business for two or more separate business activities. Federal 1040x 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. Federal 1040x You must use the home office exclusively and regularly for one or more of the following purposes. Federal 1040x As the principal place of business for one or more of your trades or businesses. Federal 1040x 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. Federal 1040x If your home office is a separate structure, in connection with one or more of your trades or businesses. Federal 1040x You can use your home office for more than one business activity, but you cannot use it for any nonbusiness (i. Federal 1040x e. Federal 1040x , personal) activities. Federal 1040x If you are an employee, any use of the home office in connection with your employment must be for the convenience of your employer. Federal 1040x See Rental to employer , later, if you rent part of your home to your employer. Federal 1040x Example. Federal 1040x Tracy White is employed as a teacher. Federal 1040x Her principal place of work is the school, which provides her office space to do her school work. Federal 1040x She also has a mail order jewelry business. Federal 1040x All her work in the jewelry business is done in her home office and the office is used exclusively for that business. Federal 1040x If she meets all the other tests, she can deduct expenses for the business use of her home for the jewelry business. Federal 1040x 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. Federal 1040x As an employee, Tracy must also meet the convenience-of-the-employer test to qualify for the deduction. Federal 1040x 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. Federal 1040x 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. Federal 1040x You physically meet with patients, clients, or customers on your premises. Federal 1040x Their use of your home is substantial and integral to the conduct of your business. Federal 1040x Doctors, dentists, attorneys, and other professionals who maintain offices in their homes generally will meet this requirement. Federal 1040x Using your home for occasional meetings and telephone calls will not qualify you to deduct expenses for the business use of your home. Federal 1040x 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. Federal 1040x Example. Federal 1040x June Quill, a self-employed attorney, works 3 days a week in her city office. Federal 1040x She works 2 days a week in her home office used only for business. Federal 1040x She regularly meets clients there. Federal 1040x Her home office qualifies for a business deduction because she meets clients there in the normal course of her business. Federal 1040x 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. Federal 1040x The structure does not have to be your principal place of business or a place where you meet patients, clients, or customers. Federal 1040x Example. Federal 1040x John Berry operates a floral shop in town. Federal 1040x He grows the plants for his shop in a greenhouse behind his home. Federal 1040x 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. Federal 1040x 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. Federal 1040x 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. Federal 1040x Electing to use the simplified method. Federal 1040x   The simplified method is an alternative to the calculation, allocation, and substantiation of actual expenses. Federal 1040x You choose whether or not to figure your deduction using the simplified method each taxable year. Federal 1040x See Using the Simplified Method , later. Federal 1040x Rental to employer. Federal 1040x   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. Federal 1040x You can deduct mortgage interest, qualified mortgage insurance premiums, real estate taxes, and personal casualty losses for the rented part, subject to any limitations. Federal 1040x 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. Federal 1040x 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. Federal 1040x You will also need to figure the percentage of your home used for business and the limit on the deduction. Federal 1040x 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. Federal 1040x 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. Federal 1040x Part-year use. Federal 1040x   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. Federal 1040x 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. Federal 1040x Expenses related to tax-exempt income. Federal 1040x   Generally, you cannot deduct expenses that are related to tax-exempt allowances. Federal 1040x 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. Federal 1040x No deduction is allowed for other expenses related to the tax-exempt allowance. Federal 1040x   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. Federal 1040x Actual Expenses You must divide the expenses of operating your home between personal and business use. Federal 1040x The part of a home operating expense you can use to figure your deduction depends on both of the following. Federal 1040x Whether the expense is direct, indirect, or unrelated. Federal 1040x The percentage of your home used for business. Federal 1040x Table 1, next, describes the types of expenses you may have and the extent to which they are deductible. Federal 1040x Table 1. Federal 1040x Types of Expenses  Expense  Description  Deductibility Direct Expenses only for  the business part  of your home. Federal 1040x Deductible in full. Federal 1040x *   Examples:  Painting or repairs  only in the area  used for business. Federal 1040x Exception: May be only partially  deductible in a daycare facility. Federal 1040x See Daycare Facility , later. Federal 1040x Indirect Expenses for  keeping up and running your  entire home. Federal 1040x Deductible based on the percentage of your home used for business. Federal 1040x *   Examples:  Insurance, utilities, and  general repairs. Federal 1040x   Unrelated Expenses only for  the parts of your  home not used  for business. Federal 1040x Not deductible. Federal 1040x   Examples:  Lawn care or painting  a room not used  for business. Federal 1040x   *Subject to the deduction limit, discussed later. Federal 1040x Form 8829 and the Worksheet To Figure the Deduction for Business Use of Your Home have separate columns for direct and indirect expenses. Federal 1040x Certain expenses are deductible whether or not you use your home for business. Federal 1040x 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. Federal 1040x These expenses include the following. Federal 1040x Real estate taxes. Federal 1040x Qualified mortgage insurance premiums. Federal 1040x Deductible mortgage interest. Federal 1040x Casualty losses. Federal 1040x Other expenses are deductible only if you use your home for business. Federal 1040x You can use the business percentage of these expenses to figure your total business use of the home deduction. Federal 1040x These expenses generally include (but are not limited to) the following. Federal 1040x Depreciation (covered under Depreciating Your Home , later). Federal 1040x Insurance. Federal 1040x Rent paid for the use of property you do not own but use in your trade or business. Federal 1040x Repairs. Federal 1040x Security system. Federal 1040x Utilities and services. Federal 1040x Real estate taxes. Federal 1040x   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. Federal 1040x   For more information on the deduction for real estate taxes, see Publication 530, Tax Information for Homeowners. Federal 1040x Deductible mortgage interest. Federal 1040x   To figure the business part of your deductible mortgage interest, multiply this interest by the percentage of your home used for business. Federal 1040x You can include interest on a second mortgage in this computation. Federal 1040x 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. Federal 1040x For more information on what interest is deductible, see Publication 936, Home Mortgage Interest Deduction. Federal 1040x Qualified mortgage insurance premiums. Federal 1040x   To figure the business part of your qualified mortgage insurance premiums, multiply the premiums by the percentage of your home used for business. Federal 1040x You can include premiums for insurance on a second mortgage in this computation. Federal 1040x 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. Federal 1040x For more information, see Publication 936, and Line 13 in the Instructions for Schedule A (Form 1040). Federal 1040x Casualty losses. Federal 1040x    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. Federal 1040x A direct expense is the loss on the portion of the property you use only in your business. Federal 1040x Use the entire loss to figure the business use of the home deduction. Federal 1040x An indirect expense is the loss on property you use for both business and personal purposes. Federal 1040x Use only the business portion to figure the deduction. Federal 1040x An unrelated expense is the loss on property you do not use in your business. Federal 1040x Do not use any of the loss to figure the deduction. Federal 1040x Example. Federal 1040x You meet the rules to take a deduction for an office in your home that is 10% of the total area of your house. Federal 1040x A storm damages your roof. Federal 1040x 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. Federal 1040x You would complete Form 4684, Casualties and Thefts, to report your loss. Federal 1040x 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. Federal 1040x 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. Federal 1040x 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. Federal 1040x Forms and worksheets to use. Federal 1040x   If you are filing Schedule C (Form 1040), get Form 8829 and follow the instructions for casualty losses. Federal 1040x 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. Federal 1040x You will also need to get Form 4684. Federal 1040x More information. Federal 1040x   For more information on casualty losses, see Publication 547, Casualties, Disasters, and Thefts. Federal 1040x Insurance. Federal 1040x   You can deduct the cost of insurance that covers the business part of your home. Federal 1040x 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. Federal 1040x You can deduct the business percentage of the part that applies to the following year in that year. Federal 1040x Rent. Federal 1040x   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. Federal 1040x To figure your deduction, multiply your rent payments by the percentage of your home used for business. Federal 1040x   If you own your home, you cannot deduct the fair rental value of your home. Federal 1040x However, see Depreciating Your Home , later. Federal 1040x Repairs. Federal 1040x   The cost of repairs that relate to your business, including labor (other than your own labor), is a deductible expense. Federal 1040x For example, a furnace repair benefits the entire home. Federal 1040x If you use 10% of your home for business, you can deduct 10% of the cost of the furnace repair. Federal 1040x   Repairs keep your home in good working order over its useful life. Federal 1040x Examples of common repairs are patching walls and floors, painting, wallpapering, repairing roofs and gutters, and mending leaks. Federal 1040x However, repairs are sometimes treated as a permanent improvement and are not deductible. Federal 1040x See Permanent improvements , later, under Depreciating Your Home. Federal 1040x Security system. Federal 1040x   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. Federal 1040x 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. Federal 1040x Utilities and services. Federal 1040x   Expenses for utilities and services, such as electricity, gas, trash removal, and cleaning services, are primarily personal expenses. Federal 1040x However, if you use part of your home for business, you can deduct the business part of these expenses. Federal 1040x Generally, the business percentage for utilities is the same as the percentage of your home used for business. Federal 1040x Telephone. Federal 1040x   The basic local telephone service charge, including taxes, for the first telephone line into your home (i. Federal 1040x e. Federal 1040x , landline) is a nondeductible personal expense. Federal 1040x 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. Federal 1040x Do not include these expenses as a cost of using your home for business. Federal 1040x Deduct these charges separately on the appropriate form or schedule. Federal 1040x 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). Federal 1040x Depreciating Your Home If you own your home and qualify to deduct expenses for its business use, you can claim a deduction for depreciation. Federal 1040x Depreciation is an allowance for the wear and tear on the part of your home used for business. Federal 1040x You cannot depreciate the cost or value of the land. Federal 1040x You recover its cost when you sell or otherwise dispose of the property. Federal 1040x Before you figure your depreciation deduction, you need to know the following information. Federal 1040x The month and year you started using your home for business. Federal 1040x The adjusted basis and fair market value of your home (excluding land) at the time you began using it for business. Federal 1040x The cost of any improvements before and after you began using the property for business. Federal 1040x The percentage of your home used for business. Federal 1040x See Business Percentage , later. Federal 1040x Adjusted basis defined. Federal 1040x   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. Federal 1040x For a discussion of adjusted basis, see Publication 551. Federal 1040x Permanent improvements. Federal 1040x   A permanent improvement increases the value of property, adds to its life, or gives it a new or different use. Federal 1040x Examples of improvements are replacing electric wiring or plumbing, adding a new roof or addition, paneling, or remodeling. Federal 1040x    You must carefully distinguish between repairs and improvements. Federal 1040x See Repairs , earlier, under Actual Expenses. Federal 1040x You also must keep accurate records of these expenses. Federal 1040x These records will help you decide whether an expense is a deductible or a capital (added to the basis) expense. Federal 1040x However, if you make repairs as part of an extensive remodeling or restoration of your home, the entire job is an improvement. Federal 1040x Example. Federal 1040x You buy an older home and fix up two rooms as a beauty salon. Federal 1040x 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. Federal 1040x Normally, the patching, painting, and floor work are repairs and the other expenses are permanent improvements. Federal 1040x 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. Federal 1040x You cannot deduct any portion of it as a repair expense. Federal 1040x Adjusting for depreciation deducted in earlier years. Federal 1040x   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. Federal 1040x 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. Federal 1040x If you did not deduct any depreciation, decrease the basis by the amount you could have deducted. Federal 1040x   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. Federal 1040x   If you deducted the incorrect amount of depreciation, see Publication 946. Federal 1040x Fair market value defined. Federal 1040x   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. Federal 1040x 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. Federal 1040x Figuring the depreciation deduction for the current year. Federal 1040x   If you began using your home for business before 2013, continue to use the same depreciation method you used in past tax years. Federal 1040x   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). Federal 1040x Under MACRS, nonresidential real property is depreciated using the straight line method over 39 years. Federal 1040x For more information on MACRS and other methods of depreciation, see Publication 946. Federal 1040x   To figure the depreciation deduction, you must first figure the part of the cost of your home that can be depreciated (depreciable basis). Federal 1040x The depreciable basis is figured by multiplying the percentage of your home used for business by the smaller of the following. Federal 1040x The adjusted basis of your home (excluding land) on the date you began using your home for business. Federal 1040x The fair market value of your home (excluding land) on the date you began using your home for business. Federal 1040x Depreciation table. Federal 1040x   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. Federal 1040x Table 2. Federal 1040x MACRS Percentage Table for 39-Year Nonresidential Real Property Month First Used for Business Percentage To Use 1 2. Federal 1040x 461% 2 2. Federal 1040x 247% 3 2. Federal 1040x 033% 4 1. Federal 1040x 819% 5 1. Federal 1040x 605% 6 1. Federal 1040x 391% 7 1. Federal 1040x 177% 8 0. Federal 1040x 963% 9 0. Federal 1040x 749% 10 0. Federal 1040x 535% 11 0. Federal 1040x 321% 12 0. Federal 1040x 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. Federal 1040x See Publication 946 for the percentages for the remaining tax years of the recovery period. Federal 1040x Example. Federal 1040x In May, George Miller began to use one room in his home exclusively and regularly to meet clients. Federal 1040x This room is 8% of the square footage of his home. Federal 1040x He bought the home in 2003 for $125,000. Federal 1040x He determined from his property tax records that his adjusted basis in the house (exclusive of land) is $115,000. Federal 1040x In May, the house had a fair market value of $165,000. Federal 1040x He multiplies his adjusted basis of $115,000 (which is less than the fair market value) by 8%. Federal 1040x The result is $9,200, his depreciable basis for the business part of the house. Federal 1040x George files his return based on the calendar year. Federal 1040x May is the 5th month of his tax year. Federal 1040x He multiplies his depreciable basis of $9,200 by 1. Federal 1040x 605% (. Federal 1040x 01605), the percentage from the table for the 5th month. Federal 1040x His depreciation deduction is $147. Federal 1040x 66. Federal 1040x Depreciating permanent improvements. Federal 1040x   Add the costs of permanent improvements made before you began using your home for business to the basis of your property. Federal 1040x Depreciate these costs as part of the cost of your home as explained earlier. Federal 1040x 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. Federal 1040x 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. Federal 1040x For improvements made this year, the recovery period is 39 years. Federal 1040x For the percentage to use for the first year, see Table 2, earlier. Federal 1040x For more information on recovery periods, see Publication 946. Federal 1040x 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. Federal 1040x Use the resulting percentage to figure the business part of the expenses for operating your entire home. Federal 1040x You can use any reasonable method to determine the business percentage. Federal 1040x The following are two commonly used methods for figuring the percentage. Federal 1040x Divide the area (length multiplied by the width) used for business by the total area of your home. Federal 1040x 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. Federal 1040x Example 1. Federal 1040x Your office is 240 square feet (12 feet × 20 feet). Federal 1040x Your home is 1,200 square feet. Federal 1040x Your office is 20% (240 ÷ 1,200) of the total area of your home. Federal 1040x Your business percentage is 20%. Federal 1040x Example 2. Federal 1040x You use one room in your home for business. Federal 1040x Your home has 10 rooms, all about equal size. Federal 1040x Your office is 10% (1 ÷ 10) of the total area of your home. Federal 1040x Your business percentage is 10%. Federal 1040x 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. Federal 1040x 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. Federal 1040x 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. Federal 1040x 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. Federal 1040x 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)). Federal 1040x These expenses are discussed in detail under Actual Expenses , earlier. Federal 1040x 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. Federal 1040x If you are self-employed, do not include in (2) above your deduction for one-half of your self-employment tax. Federal 1040x Carryover of unallowed expenses. Federal 1040x   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. Federal 1040x They are subject to the deduction limit for that year, whether or not you live in the same home during that year. Federal 1040x Figuring the deduction limit and carryover. Federal 1040x   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. Federal 1040x If you file Schedule C (Form 1040), figure your deduction limit and carryover on Form 8829. Federal 1040x Example. Federal 1040x You meet the requirements for deducting expenses for the business use of your home. Federal 1040x You use 20% of your home for business. Federal 1040x 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. Federal 1040x    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). Federal 1040x You also can deduct all of your business expenses not related to the use of your home ($2,000). Federal 1040x 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. Federal 1040x Your deduction for depreciation for the business use of your home is limited to $200 ($1,000 minus $800) because of the deduction limit. Federal 1040x You can carry over the $1,400 balance and add it to your depreciation for 2014, subject to your deduction limit in 2014. Federal 1040x More than one place of business. Federal 1040x   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. Federal 1040x 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. Federal 1040x 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. Federal 1040x For more information on transportation costs, see Publication 463, Travel, Entertainment, Gift, and Car Expenses. Federal 1040x Using the Simplified Method The simplified method is an alternative to the calculation, allocation, and substantiation of actual expenses. Federal 1040x 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. Federal 1040x The area you use to figure your deduction is limited to 300 square feet. Federal 1040x See Simplified Amount , later, for information about figuring the amount of the deduction. Federal 1040x For more information about the simplified method, see Revenue Procedure 2013-13, 2013-06 I. Federal 1040x R. Federal 1040x B. Federal 1040x 478, available at www. Federal 1040x irs. Federal 1040x gov/irb/2013-06_IRB/ar09. Federal 1040x html. Federal 1040x Actual expenses and depreciation of your home. Federal 1040x   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. Federal 1040x 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. Federal 1040x The depreciation deduction allowable for that portion of the home is deemed to be zero for a year you use the simplified method. Federal 1040x 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. Federal 1040x More information. Federal 1040x   For more information about claiming depreciation in a subsequent year, see Revenue Procedure 2013-13, 2013-06 I. Federal 1040x R. Federal 1040x B. Federal 1040x 478, available at www. Federal 1040x irs. Federal 1040x gov/irb/2013-06_IRB/ar09. Federal 1040x html. Federal 1040x 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). Federal 1040x Expenses deductible without regard to business use. Federal 1040x   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. Federal 1040x These expenses include mortgage interest, real estate taxes, and casualty losses, subject to any limitations. Federal 1040x See Where To Deduct , later. Federal 1040x 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). Federal 1040x No deduction of carryover of actual expenses. Federal 1040x   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. Federal 1040x Instead, you will continue to carry over the disallowed amount to the next year that you use actual expenses to figure your deduction. Federal 1040x Electing the Simplified Method You choose whether or not to figure your deduction using the simplified method each taxable year. Federal 1040x 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. Federal 1040x An election for a taxable year, once made, is irrevocable. Federal 1040x 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. Federal 1040x Shared use. Federal 1040x   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. Federal 1040x More than one qualified business use. Federal 1040x   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. Federal 1040x More than one home. Federal 1040x   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. Federal 1040x You must figure the deduction for any other home using actual expenses. Federal 1040x 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. Federal 1040x 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. Federal 1040x The allowable area of your home used in conducting the business. Federal 1040x 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. Federal 1040x The gross income from the business use of your home. Federal 1040x The amount of the business expenses that are not related to the use of your home. Federal 1040x 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. Federal 1040x To figure the amount you can deduct for qualified business use of your home using the simplified method, follow these 3 steps. Federal 1040x 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). Federal 1040x See Allowable area and Space used regularly for daycare , later. Federal 1040x 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. Federal 1040x 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. Federal 1040x See Gross income limitation , later. Federal 1040x Take the smaller of the amounts from (1) and (2). Federal 1040x This is the amount you can deduct for this qualified business use of your home using the simplified method. Federal 1040x 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. Federal 1040x 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. Federal 1040x Allowable area. Federal 1040x   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. Federal 1040x 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. Federal 1040x 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. Federal 1040x Area used by a qualified joint venture. Federal 1040x   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. Federal 1040x Split the actual area used in conducting business between you and your spouse in the same manner you split your other tax attributes. Federal 1040x Then, each spouse will figure the allowable area separately. Federal 1040x For more information about qualified joint ventures, see Qualified Joint Venture in the Instructions for Schedule C. Federal 1040x Shared use. Federal 1040x   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. Federal 1040x You must allocate the shared space between you and the other person in a reasonable manner. Federal 1040x Example. Federal 1040x Kristin and Lindsey are roommates. Federal 1040x Kristin uses 300 square feet of their home for a qualified business use. Federal 1040x Lindsey uses 200 square feet of their home for a separate qualified business use. Federal 1040x The qualified business uses share 100 square feet. Federal 1040x 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. Federal 1040x If divided evenly, Kristin could claim 250 square feet using the simplified method and Lindsey could claim 150 square feet. Federal 1040x More than one qualified business use. Federal 1040x   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. Federal 1040x Allocate the actual square footage used (up to the maximum of 300 square feet) among your qualified business uses in a reasonable manner. Federal 1040x However, do not allocate more square feet to a qualified business use than you actually use for that business. Federal 1040x Rental use. Federal 1040x   The simplified method does not apply to rental use. Federal 1040x A rental use that qualifies for the deduction must be figured using actual expenses. Federal 1040x 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. Federal 1040x 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. Federal 1040x Part-year use or area changes. Federal 1040x   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. Federal 1040x 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. Federal 1040x When determining the average monthly allowable square footage, you cannot take more than 300 square feet into account for any one month. Federal 1040x Additionally, if your qualified business use was less than 15 days in a month, you must use -0- for that month. Federal 1040x Example 1. Federal 1040x Andy files his federal income tax return on a calendar year basis. Federal 1040x On July 20, he began using 420 square feet of his home for a qualified business use. Federal 1040x He continued to use the 420 square feet until the end of the year. Federal 1040x 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). Federal 1040x Example 2. Federal 1040x Amy files her federal income tax return on a calendar year basis. Federal 1040x On April 20, she began using 100 square feet of her home for a qualified business use. Federal 1040x On August 5, she expanded the area of her qualified use to 330 square feet. Federal 1040x Amy continued to use the 330 square feet until the end of the year. Federal 1040x 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). Federal 1040x Gross income limitation. Federal 1040x   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. Federal 1040x 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. Federal 1040x Business expenses not related to use of the home. Federal 1040x   These expenses relate to the business activity in the home, but not to the use of the home itself. Federal 1040x You can still deduct business expenses that are unrelated to the use of the home. Federal 1040x See Where To Deduct , later. Federal 1040x Examples of business expenses that are unrelated to the use of the home are advertising, wages, supplies, dues, and depreciation for equipment. Federal 1040x Space used regularly for daycare. Federal 1040x   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. Federal 1040x The reduced rate will equal the prescribed rate times a fraction. Federal 1040x 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. Federal 1040x You can use the Daycare Facility Worksheet (for simplified method), near the end of this publication, to help you figure the reduced rate. Federal 1040x    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. Federal 1040x 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. Federal 1040x To qualify for this exception to the exclusive use rule, you must meet both of the following requirements. Federal 1040x 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. Federal 1040x 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. Federal 1040x You do not meet this requirement if your application was rejected or your license or other authorization was revoked. Federal 1040x Figuring the deduction. Federal 1040x   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. Federal 1040x    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. Federal 1040x If you also use that part exclusively for daycare, deduct all the allocable expenses, subject to the deduction limit, as explained earlier. Federal 1040x   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. Federal 1040x 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. Federal 1040x You do not have to keep records to show the specific hours the area was used for business. Federal 1040x You can use the area occasionally for personal reasons. Federal 1040x However, a room you use only occasionally for business does not qualify for the deduction. Federal 1040x 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. Federal 1040x You can compare the hours of business use in a week with the number of hours in a week (168). Federal 1040x Or you can compare the hours of business use for the year with the number of hours in the year (8,760 in 2013). Federal 1040x 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. Federal 1040x Example 1. Federal 1040x Mary Lake used her basement to operate a daycare business for children. Federal 1040x She figures the business percentage of the basement as follows. Federal 1040x 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. Federal 1040x During the other 12 hours a day, the family could use the basement. Federal 1040x She figures the percentage of time the basement was used for daycare as follows. Federal 1040x 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. Federal 1040x 25%           Mary can deduct 34. Federal 1040x 25% of any direct expenses for the basement. Federal 1040x However, because her indirect expenses are for the entire house, she can deduct only 17. Federal 1040x 13% of the indirect expenses. Federal 1040x She figures the percentage for her indirect expenses as follows. Federal 1040x Business percentage of the basement 50% Multiplied by: Percentage of time used for daycare × 34. Federal 1040x 25% Percentage for indirect expenses 17. Federal 1040x 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. Federal 1040x In Part II, Mary figures her deductible expenses. Federal 1040x She uses the following information to complete Part II. Federal 1040x 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. Federal 1040x (This figure is the same as the amount on line 29 of her Schedule C (Form 1040). Federal 1040x ) The expenses she paid for rent and utilities relate to her entire home. Federal 1040x Therefore, she enters the amount paid for rent on line 18, column (b), and the amount paid for utilities on line 20, column (b). Federal 1040x She shows the total of these expenses on line 22, column (b). Federal 1040x For line 23, she multiplies the amount on line 22, column (b) by the percentage on line 7 and enters the result, $1,585. Federal 1040x Mary paid $500 to have the basement painted. Federal 1040x The painting is a direct expense. Federal 1040x 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. Federal 1040x 25% – line 6). Federal 1040x She enters $171 (34. Federal 1040x 25% × $500) on line 19, column (a). Federal 1040x She adds line 22, column (a), and line 23 and enters $1,756 ($171 + $1,585) on line 25. Federal 1040x This is less than her deduction limit (line 15), so she can deduct the entire amount. Federal 1040x She follows the instructions to complete the rest of Part II and enters $1,756 on lines 33 and 35. Federal 1040x She then carries the $1,756 to line 30 of her Schedule C (Form 1040). Federal 1040x Example 2. Federal 1040x 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. Federal 1040x 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. Federal 1040x 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. Federal 1040x The basement and room are 60% of the total area of her home. Federal 1040x In figuring her expenses, 34. Federal 1040x 25% of any direct expenses for the basement and room are deductible. Federal 1040x In addition, 20. Federal 1040x 55% (34. Federal 1040x 25% × 60%) of her indirect expenses are deductible. Federal 1040x Example 3. Federal 1040x Assume the same facts as in Example 1 except that Mary stopped using her home for a daycare facility on June 24, 2013. Federal 1040x 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. Federal 1040x During the other 12 hours a day, the family could still use the basement. Federal 1040x She figures the percentage of time the basement was used for business as follows. Federal 1040x 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. Federal 1040x 71%           Mary can deduct 35. Federal 1040x 71% of any direct expenses for the basement. Federal 1040x However, because her indirect expenses are for the entire house, she can deduct only 17. Federal 1040x 86% of the indirect expenses. Federal 1040x She figures the percentage for her indirect expenses as follows. Federal 1040x Business percentage of the basement 50% Multiplied by: Percentage of time used for daycare × 35. Federal 1040x 71% Percentage for indirect expenses 17. Federal 1040x 86% Meals. Federal 1040x   If you provide food for your daycare recipients, do not include the expense as a cost of using your home for business. Federal 1040x Claim it as a separate deduction on your Schedule C (Form 1040). Federal 1040x You can never deduct the cost of food consumed by you or your family. Federal 1040x 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. Federal 1040x 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. Federal 1040x 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. Federal 1040x   If you deduct the actual cost of food for your daycare business, keep a separate record (with receipts) of your family's food costs. Federal 1040x   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. Federal 1040x If your reimbursements are more than your expenses for food, show the difference as income in Part I of Schedule C (Form 1040). Federal 1040x If your food expenses are greater than the reimbursements, show the difference as an expense in Part V of Schedule C (Form 1040). Federal 1040x Do not include payments or expenses for your own children if they are eligible for the program. Federal 1040x Follow this procedure even if you receive a Form 1099-MISC, Miscellaneous Income, reporting a payment from the sponsor. Federal 1040x Standard meal and snack rates. Federal 1040x   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. Federal 1040x For these purposes: A family daycare provider is a person engaged in the business of providing family daycare. Federal 1040x Family daycare is childcare provided to eligible children in the home of the family daycare provider. Federal 1040x The care must be non-medical, not involve a transfer of legal custody, and generally last less than 24 hours each day. Federal 1040x Eligible children are minor children receiving family daycare in the home of the family daycare provider. Federal 1040x 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. Federal 1040x Eligible children do not include children who receive daycare services for personal reasons of the provider. Federal 1040x For example, if a provider provides daycare services for a relative as a favor to that relative, that child is not an eligible child. Federal 1040x   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. Federal 1040x 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. Federal 1040x 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. Federal 1040x   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. Federal 1040x 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. Federal 1040x 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. Federal 1040x   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. Federal 1040x 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. Federal 1040x This information can be recorded in a log similar to the one shown in Exhibit A, near the end of this publication. Federal 1040x   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. Federal 1040x These expenses can be claimed as a separate deduction on your Schedule C (Form 1040). Federal 1040x     Table 3. Federal 1040x Standard Meal and Snack Rates1 Location of Family Daycare Provider Breakfast Lunch Dinner Snack States other than Alaska an
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The Federal 1040x

Federal 1040x 12. Federal 1040x   How To Get More Information Table of Contents Internal Revenue ServiceLow Income Taxpayer Clinics (LITCs) Small Business Administration Other Federal Agencies This section describes the help the IRS and other federal agencies offer to taxpayers who operate their own businesses. Federal 1040x Internal Revenue Service Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Federal 1040x Free help with your return. Federal 1040x   You can get free help preparing your return nationwide from IRS-certified volunteers. Federal 1040x The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Federal 1040x The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Federal 1040x Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Federal 1040x In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Federal 1040x To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Federal 1040x gov, download the IRS2Go app, or call 1-800-906-9887. Federal 1040x   As part of the TCE program, AARP offers the Tax-Aide counseling program. Federal 1040x To find the nearest AARP Tax-Aide site, visit AARP's website at www. Federal 1040x aarp. Federal 1040x org/money/taxaide or call 1-888-227-7669. Federal 1040x For more information on these programs, go to IRS. Federal 1040x gov and enter “VITA” in the search box. Federal 1040x Internet. Federal 1040x    IRS. Federal 1040x gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Federal 1040x Download the free IRS2Go app from the iTunes app store or from Google Play. Federal 1040x Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Federal 1040x Check the status of your 2013 refund with the Where's My Refund? application on IRS. Federal 1040x gov or download the IRS2Go app and select the Refund Status option. Federal 1040x The IRS issues more than 9 out of 10 refunds in less than 21 days. Federal 1040x Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Federal 1040x You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Federal 1040x The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Federal 1040x Use the Interactive Tax Assistant (ITA) to research your tax questions. Federal 1040x No need to wait on the phone or stand in line. Federal 1040x The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Federal 1040x When you reach the response screen, you can print the entire interview and the final response for your records. Federal 1040x New subject areas are added on a regular basis. Federal 1040x  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Federal 1040x gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Federal 1040x You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Federal 1040x The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Federal 1040x When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Federal 1040x Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Federal 1040x You can also ask the IRS to mail a return or an account transcript to you. Federal 1040x Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Federal 1040x gov or by calling 1-800-908-9946. Federal 1040x Tax return and tax account transcripts are generally available for the current year and the past three years. Federal 1040x Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Federal 1040x Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Federal 1040x If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Federal 1040x Check the status of your amended return using Where's My Amended Return? Go to IRS. Federal 1040x gov and enter Where's My Amended Return? in the search box. Federal 1040x You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Federal 1040x It can take up to 3 weeks from the date you mailed it to show up in our system. Federal 1040x Make a payment using one of several safe and convenient electronic payment options available on IRS. Federal 1040x gov. Federal 1040x Select the Payment tab on the front page of IRS. Federal 1040x gov for more information. Federal 1040x Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Federal 1040x Figure your income tax withholding with the IRS Withholding Calculator on IRS. Federal 1040x gov. Federal 1040x Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Federal 1040x Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Federal 1040x gov. Federal 1040x Request an Electronic Filing PIN by going to IRS. Federal 1040x gov and entering Electronic Filing PIN in the search box. Federal 1040x Download forms, instructions and publications, including accessible versions for people with disabilities. Federal 1040x Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Federal 1040x gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Federal 1040x An employee can answer questions about your tax account or help you set up a payment plan. Federal 1040x Before you visit, check the Office Locator on IRS. Federal 1040x gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Federal 1040x If you have a special need, such as a disability, you can request an appointment. Federal 1040x Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Federal 1040x Apply for an Employer Identification Number (EIN). Federal 1040x Go to IRS. Federal 1040x gov and enter Apply for an EIN in the search box. Federal 1040x Read the Internal Revenue Code, regulations, or other official guidance. Federal 1040x Read Internal Revenue Bulletins. Federal 1040x Sign up to receive local and national tax news and more by email. Federal 1040x Just click on “subscriptions” above the search box on IRS. Federal 1040x gov and choose from a variety of options. Federal 1040x    Phone. Federal 1040x You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Federal 1040x Download the free IRS2Go app from the iTunes app store or from Google Play. Federal 1040x Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Federal 1040x gov, or download the IRS2Go app. Federal 1040x Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Federal 1040x The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Federal 1040x Most VITA and TCE sites offer free electronic filing. Federal 1040x Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Federal 1040x Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Federal 1040x Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Federal 1040x If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Federal 1040x The IRS issues more than 9 out of 10 refunds in less than 21 days. Federal 1040x Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Federal 1040x Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Federal 1040x The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Federal 1040x Note, the above information is for our automated hotline. Federal 1040x Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Federal 1040x Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Federal 1040x You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Federal 1040x It can take up to 3 weeks from the date you mailed it to show up in our system. Federal 1040x Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Federal 1040x You should receive your order within 10 business days. Federal 1040x Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Federal 1040x If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Federal 1040x Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Federal 1040x The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Federal 1040x These individuals can also contact the IRS through relay services such as the Federal Relay Service. Federal 1040x    Walk-in. Federal 1040x You can find a selection of forms, publications and services — in-person. Federal 1040x Products. Federal 1040x You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Federal 1040x Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Federal 1040x Services. Federal 1040x You can walk in to your local TAC for face-to-face tax help. Federal 1040x An employee can answer questions about your tax account or help you set up a payment plan. Federal 1040x Before visiting, use the Office Locator tool on IRS. Federal 1040x gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Federal 1040x    Mail. Federal 1040x You can send your order for forms, instructions, and publications to the address below. Federal 1040x You should receive a response within 10 business days after your request is received. Federal 1040x  Internal Revenue Service 1201 N. Federal 1040x Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Federal 1040x The Taxpayer Advocate Service (TAS) is your voice at the IRS. Federal 1040x Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Federal 1040x   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Federal 1040x We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Federal 1040x You face (or your business is facing) an immediate threat of adverse action. Federal 1040x You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Federal 1040x   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Federal 1040x Here's why we can help: TAS is an independent organization within the IRS. Federal 1040x Our advocates know how to work with the IRS. Federal 1040x Our services are free and tailored to meet your needs. Federal 1040x We have offices in every state, the District of Columbia, and Puerto Rico. Federal 1040x   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. Federal 1040x   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Federal 1040x If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Federal 1040x Low Income Taxpayer Clinics (LITCs) Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. Federal 1040x Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Federal 1040x Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Federal 1040x Small Business Administration The Small Business Administration (SBA) offers training and educational programs, counseling services, financial programs, and contract assistance for small business owners. Federal 1040x The SBA also has publications and videos on a variety of business topics. Federal 1040x The following briefly describes assistance provided by the SBA. Federal 1040x Small Business Development Centers (SBDCs). Federal 1040x   SBDCs provide counseling, training, and technical services to current and prospective small business owners who cannot afford the services of a private consultant. Federal 1040x Help is available when beginning, improving, or expanding a small business. Federal 1040x Business Information Centers (BICs). Federal 1040x   BICs offer a small business reference library, management video tapes, and computer technology to help plan a business. Federal 1040x BICs also offer one-on-one assistance. Federal 1040x Individuals who are in business or are interested in starting a business can use BICs as often as they wish at no charge. Federal 1040x Service Corps of Retired Executives (SCORE). Federal 1040x   SCORE provides small business counseling and training to current and prospective small business owners. Federal 1040x SCORE is made up of current and former business people who offer their expertise and knowledge to help people start, manage, and expand a small business. Federal 1040x SCORE also offers a variety of small business workshops. Federal 1040x Internet. Federal 1040x    You can visit the SBA website at www. Federal 1040x sba. Federal 1040x gov. Federal 1040x While visiting the SBA website, you can find a variety of information of interest to small business owners. Federal 1040x Phone. Federal 1040x    Call the SBA Answer Desk at 1-800-U-ASK-SBA (1-800-827-5722) for general information about programs available to assist small business owners. Federal 1040x Walk-in. Federal 1040x   You can walk in to a Small Business Development Center or Business Information Center to request assistance with your small business. Federal 1040x To find the location nearest you, visit the SBA website or call the SBA Answer Desk. Federal 1040x Other Federal Agencies Other federal agencies also publish publications and pamphlets to assist small businesses. Federal 1040x Most of these are available from the Superintendent of Documents at the Government Printing Office. Federal 1040x You can get information and order these publications and pamphlets in several ways. Federal 1040x Internet. Federal 1040x   You can visit the GPO website at  www. Federal 1040x access. Federal 1040x gpo. Federal 1040x gov. Federal 1040x Mail. Federal 1040x   Write to the GPO at the following address. Federal 1040x  Superintendent of Documents U. Federal 1040x S. Federal 1040x Government Printing Office P. Federal 1040x O. Federal 1040x Box 979050 St. Federal 1040x Louis, MO 63917-9000 Phone. Federal 1040x   Call the GPO toll-free at 1-866-512-1800 or at 202-512-1800 from the Washington, DC, area. Federal 1040x Prev  Up  Next   Home   More Online Publications