Sprache auswählen

Form 8829 Anweisungen

Anweisungen für Formular 8829, Kosten für die geschäftliche Nutzung Ihres Hauses

Rev. 2023

Verwandte Formulare

  • Form 8829 - Kosten für die geschäftliche Nutzung Ihres Hauses
Einzelheiten
Datei Format PDF
Größe 164.1 KB
Herunterladen
Department of the Treasury  
Internal Revenue Service  
2023  
Instructions for Form 8829  
Expenses for Business Use of Your Home  
Section references are to the Internal Revenue Code unless  
Who Can Deduct Expenses for  
otherwise noted.  
Business Use of a Home  
Generally, you can deduct business expenses that apply to a  
part of your home only if that part is exclusively used on a regular  
basis:  
Future Developments  
For the latest information about developments related to Form  
8829 and its instructions, such as legislation enacted after they  
were published, go to IRS.gov/Form8829.  
As your principal place of business for any of your trades or  
businesses;  
As a place of business used by your patients, clients, or  
customers to meet or deal with you in the normal course of your  
trade or business; or  
Reminders  
Expired tax benefits. The deduction for mortgage insurance  
premiums treated as mortgage interest under section 163(h)(3)  
(E), and formerly reported on lines 10 and 16 as deductible  
mortgage interest and excess mortgage interest, respectively,  
expired on December 31, 2021. Also, the special recovery  
periods for qualified Indian reservation property, formerly  
included on line 41, expired on December 31, 2021.  
In connection with your trade or business if it is a separate  
structure that is not attached to your home.  
As explained later, exceptions to the exclusivity requirement  
apply to space used on a regular basis for:  
Storage of inventory or product samples, and  
Certain daycare facilities.  
Simplified method used for 2022. If you used the simplified  
method for 2022 but are not using it for 2023, you may have  
unallowed expenses from a prior year Form 8829 that you can  
carry over to your 2023 Form 8829. See the instructions for lines  
25 and 31.  
Principal Place of Business  
In determining whether the office in your home qualifies as your  
principal place of business, you must consider the following two  
items.  
The relative importance of the activities performed at each  
place where you conduct business.  
The amount of time spent at each place where you conduct  
General Instructions  
business.  
Purpose of Form  
Your home office will qualify as your principal place of  
Use Form 8829 to figure the allowable expenses for business  
use of your home on Schedule C (Form 1040) and any carryover  
to 2024 of amounts not deductible in 2023.  
business if you meet the following requirements.  
You use it exclusively and regularly for administrative or  
management activities of your trade or business.  
You have no other fixed location where you conduct  
Use a separate Form 8829 for each home you used for the  
business during the year.  
substantial administrative or management activities of your trade  
or business.  
You must meet specific requirements to deduct expenses for  
the business use of your home. Even if you meet these  
requirements, your deductible expenses may be limited. Part IV  
is used to figure any allowable carryover of expenses that are  
more than the limit. For details, see Pub. 587.  
Administrative or management activities. There are many  
activities that are administrative or managerial in nature. The  
following are a few examples.  
Billing customers, clients, or patients.  
Keeping books and records.  
Ordering supplies.  
Who cannot use Form 8829. Do not use Form 8829 in the  
following situations.  
Setting up appointments.  
You are claiming expenses for business use of your home as a  
Forwarding orders or writing reports.  
partner or you are claiming these expenses on Schedule F  
(Form 1040). Instead, complete the Worksheet To Figure the  
Deduction for Business Use of Your Home in Pub. 587. (You  
cannot claim expenses for business use of your home as an  
employee.)  
Administrative or management activities performed at oth-  
er locations. The following activities performed by you or  
others will not disqualify your home office from being your  
principal place of business.  
You have others conduct your administrative or management  
All of the expenses for business use of your home are  
activities at locations other than your home. For example,  
another company does your billing from its place of business.  
properly allocable to inventory costs. Instead, figure these  
expenses in Schedule C, Part III.  
You conduct administrative or management activities at  
You have elected to use the simplified method for this home  
places that are not fixed locations of your business, such as in a  
car or a hotel room.  
for 2023. If you had more than one home during the year that you  
used for business, you can use the simplified method for only  
one home. Use Form 8829 to claim expenses for business use of  
the other home. For more information about the simplified  
method, see the Instructions for Schedule C and Pub. 587.  
You occasionally conduct minimal administrative or  
management activities at a fixed location outside your home.  
You conduct substantial nonadministrative or  
nonmanagement business activities at a fixed location outside  
your home. For example, you meet with or provide services to  
customers, clients, or patients at a fixed location of the business  
outside your home.  
Jul 18, 2023  
Cat. No. 15683B  
You have suitable space to conduct administrative or  
Line 4  
management activities outside your home, but choose to use  
your home office for those activities instead.  
Enter the total number of hours the facility was used for daycare  
during the year.  
More information. For information on other ways to qualify to  
Example. Your home is used Monday through Friday for 12  
hours per day for 250 days during the year. It is also used on 50  
Saturdays for 8 hours per day. Enter 3,400 hours on line 4 (3,000  
hours for weekdays plus 400 hours for Saturdays).  
deduct business use of the home expenses, see Pub. 587.  
Storage of Inventory or Product Samples  
You can also deduct expenses that apply to space within your  
home used on a regular basis to store inventory or product  
samples from your trade or business of selling products at retail  
or wholesale. Your home must be the only fixed location of your  
trade or business.  
Line 5  
If you started or stopped using your home for daycare in 2023,  
you must prorate the number of hours based on the number of  
days the home was available for daycare. Do not enter 8,760.  
Instead, multiply 24 hours by the number of days available and  
enter the result.  
Daycare Facilities  
If you use space in your home on a regular basis in the trade or  
business of providing daycare, you may be able to deduct the  
business expenses even though you use the same space for  
nonbusiness purposes. To qualify for this exception, you must  
have applied for (and not have been rejected), been granted  
(and still have in effect), 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.  
Part II  
Line 8  
If all the gross income from your trade or business is from the  
business use of your home, enter on line 8 the amount from  
Schedule(s) C, line 29, plus any gain derived from the business  
use of your home and shown on Form 8949 (and included on  
Schedule D (Form 1040)) or Form 4797, minus any loss shown  
on Form 8949 (and included in Schedule D) or Form 4797 that is  
allocable to the trade or business in which you use your home  
but is not allocable to the use of the home. If you file more than  
one Form 8829, include only the income earned and the  
deductions attributable to that income during the period you  
owned the home for which Part I was completed.  
Expenses Related to Tax-Exempt Income  
Generally, you cannot deduct expenses that are allocable to  
tax-exempt income. However, if you receive a tax-exempt  
parsonage allowance or a tax-exempt military housing  
allowance, your expenses for mortgage interest and real  
property taxes are deductible under the normal rules. No  
deduction is allowed for other expenses allocable to the  
tax-exempt allowance.  
If some of the income is from a place of business other than  
your home, you must first determine the part of your gross  
income (Schedule C, line 7, and gains from Form 8949,  
Schedule D, and Form 4797) from the business use of your  
home. In making this determination, consider the amount of time  
you spend at each location as well as other facts. After  
determining the part of your gross income from the business use  
of your home, subtract from that amount the total expenses  
shown on Schedule C, line 28, plus any losses shown on Form  
8949 (and included in Schedule D) or Form 4797 that are  
allocable to the trade or business in which you use your home  
but that are not allocable to the use of the home. Enter the result  
on Form 8829, line 8.  
Specific Instructions  
Part I  
Lines 1 and 2  
To determine the area on lines 1 and 2, you can use square feet  
or any other reasonable method if it accurately figures your  
business percentage on line 7.  
Do not include on line 1 the area of your home you used to  
figure any expenses allocable to inventory costs. The business  
percentage of these expenses should have been taken into  
account on Schedule C, Part III.  
Columns (a) and (b)  
Enter as direct or indirect expenses only expenses for the  
business use of your home (that is, expenses allowable only  
because your home is used for business). If you did not operate  
a business for the entire year, you can deduct only the expenses  
paid or incurred for the portion of the year you used your home  
for business. Other expenses not allocable to the business use  
of your home, such as salaries, supplies, and advertising, are  
deductible elsewhere on Schedule C and should not be entered  
on Form 8829.  
Special Computation for Certain Daycare Facilities  
If the part of your home used as a daycare facility includes areas  
used exclusively for business as well as other areas used only  
partly for business, you cannot figure your business percentage  
using Part I. Instead, follow these three steps.  
1. Figure the business percentage of the part of your home  
used exclusively for business by dividing the area used  
exclusively for business by the total area of the home.  
2. Figure the business percentage of the part of your home  
used only partly for business by following the same method used  
in Part I of the form, but enter on line 1 of your computation only  
the area of the home used partly for business.  
3. Add the business percentages you figured in the first two  
steps and enter the result on line 7. Attach a statement with your  
computation and enter “See attached computation” directly  
above the percentage you entered on line 7.  
Direct expenses benefit only the business part of your home.  
They include painting or repairs made to the specific area or  
rooms used for business. Enter 100% of your direct expenses on  
the appropriate line in column (a).  
Indirect expenses are for keeping up and running your entire  
home. They benefit both the business and personal parts of your  
home. Generally, enter 100% of your indirect expenses on the  
appropriate line in column (b).  
Exception. If the business percentage of an indirect expense  
is different from the percentage on line 7, enter only the business  
part of the expense on the appropriate line in column (a), and  
leave that line in column (b) blank. For example, your electric bill  
-2-  
is $800 for lighting, cooking, laundry, and television. If you  
reasonably estimate $300 of your electric bill is for lighting and  
you use 10% of your home for business, enter $30 on line 21 in  
column (a). Do not make an entry on line 21 in column (b) for any  
part of your electric bill.  
Excess casualty losses. See the instructions for line 29,  
later, to deduct the part of your casualty losses for business use  
of your home not allowed because of the limits on deducting  
casualty losses as a personal expense, including any losses that  
are not the result of a federally declared disaster.  
Mortgage interest reported on line 10. If you are claiming the  
standard deduction, do not report an amount on line 10. If you  
itemize your deductions, figure the amount to include in column  
(b) of line 10 as follows.  
Step 1. Treat all the mortgage interest you paid as a personal  
expense and figure the amount that would be deductible as an  
itemized deduction on Schedule A. See Pub. 936 for more  
information about figuring the home mortgage interest deduction  
and the limits that may apply.  
Step 2. Include in column (b) of line 10 the amount of  
deductible mortgage interest figured in Step 1 that is attributable  
to the home in which you conducted the business.  
Because the limits on deducting mortgage interest as a  
personal expense are figured using all loans secured by your  
home(s), do not claim mortgage interest in column (a) as a direct  
expense, even if you use a separate structure in your home in  
connection with your trade or business.  
Lines 9, 10, and 11  
Use lines 9, 10, and 11 for business use of the home expenses  
that would have been deductible as a personal expense if you  
had not used your home for business. These expenses include  
certain casualty losses, mortgage interest, and real estate taxes.  
Taxpayers claiming the standard deduction. If you claim the  
standard deduction, you will not include any mortgage interest or  
real estate taxes on lines 10 and 11; instead, you will claim the  
entire business use of the home portion of those expenses using  
lines 16 and 17. If you are not increasing your standard  
deduction by a net qualified disaster loss, then you will not  
include any casualty losses on line 9; instead, you will claim the  
entire business use of the home portion of your casualty losses  
on line 29. If you are filing Schedule A to increase your standard  
deduction by a net qualified disaster loss, see Casualty losses  
You may prefer to itemize your deductions on  
Mortgage interest reported on Schedule A. When you  
figure your itemized deduction for mortgage interest on  
Schedule A, include the following amounts of deductible  
mortgage interest that you figured in Step 1 to the extent they are  
not deducted on another form, such as Schedule E as a rental  
expense.  
Schedule A to claim amounts on lines 9, 10, and 11,  
even if your total personal deductions are less than the  
TIP  
standard deduction.  
Casualty losses reported on line 9. Figure the amount to  
include in column (b) of line 9 as follows.  
The amount of deductible mortgage interest you figured in  
Step 1. Complete a worksheet version of Section A of Form  
4684 treating all your casualty losses (and gains) as personal  
expenses. If you are itemizing your deductions, when completing  
line 17 of this worksheet version of Form 4684, enter 10% of your  
adjusted gross income excluding the gross income and  
deductions attributable to the business use of the home. Do not  
file this worksheet version of Form 4684; instead, keep it for your  
records. You will complete a separate Form 4684 to attach to  
your return using only the personal portion of your casualty  
losses (and gains) for Section A.  
Step 2. Include in column (b) of line 9 the loss amounts from  
lines 15 and 18 of this worksheet version of Form 4684 that are  
attributable to the home in which you conducted the business  
and are the result of a federally declared disaster. If you are  
claiming an increased standard deduction instead of itemizing  
your deductions, only use a net qualified disaster loss on line 15  
of the worksheet version of Form 4684 for this Step 2.  
See the instructions for line 35, later, for the business use of  
the home casualty losses that you must include in Section B of  
the separate Form 4684 you attach to your return.  
Casualty losses reported on Schedule A. Use only the  
personal portion of your casualty losses (and gains) when  
completing Section A of the separate Form 4684 you attach to  
your return. The separate Form 4684 you attach to your return is  
used to figure the casualty losses you can include on line 15 of  
Schedule A and the net qualified disaster losses you can include  
on line 16 of Schedule A.  
Step 1 that is not attributable to the home in which you  
conducted the business.  
The personal portion of deductible mortgage interest you  
included in column (b) of line 10. For example, if your business  
percentage on line 7 is 30%, 70% of the amount you included in  
column (b) of line 10 is deductible as an itemized deduction on  
Schedule A.  
Excess mortgage interest. See the instructions for line 16,  
later, to deduct the part of your mortgage interest from loans  
used to buy, build, or substantially improve the home in which  
you conducted business that is not allowed on line 10 because  
of the limits on deducting home mortgage interest as a personal  
expense.  
Real estate taxes reported on line 11. If you are claiming the  
standard deduction, do not report an amount on line 11. If you  
itemize your deductions, figure the amount to include on line 11  
as follows.  
Step 1. If the total of your state and local income (or, if elected  
on your Schedule A, general sales) taxes, real estate taxes, and  
personal property taxes is not more than $10,000 ($5,000 if  
married filing separately), enter all the real estate taxes  
attributable to the home in which you conducted business in  
column (b) of line 11.  
Step 2. If you do not meet the condition of Step 1, use the  
following worksheet to figure the amount to include in column (a)  
of line 11.  
-3-  
   
Line 11 Worksheet  
Line 19  
If you rent rather than own your home, include the rent you paid  
on line 19, column (b).  
1. Enter your state and local income taxes (or, if you elect  
on Schedule A, your state and local general sales  
taxes) that are personal expenses  
.
.
.
.
.
.
.
.
.
1.  
2.  
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.  
2. Enter all the state and local real estate taxes you paid  
on the home in which you conducted business  
.
.
3. Enter any other state and local real estates taxes you  
paid that are a personal expense and not included on  
Line 22  
line 2  
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
3.  
Include on this line any 2023 operating expenses not included on  
lines 9 through 21.  
4. Enter your state and local personal property taxes that  
are a personal expense  
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
4.  
5.  
5. Add lines 1 through 4  
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Line 25  
6. Multiply line 2 by the percentage on Form 8829,  
Enter any amount from your 2022 Form 8829, line 43.  
line 7  
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
6.  
7.  
7. Subtract line 6 from line 5  
.
.
.
.
.
.
.
.
.
.
.
.
If you did not file a 2022 Form 8829, then your carryover of  
prior year operating expenses is the amount of operating  
expenses shown in Part IV of the last Form 8829, if any, that you  
filed to claim a deduction for business use of the home.  
8. Subtract line 7 from $10,000 ($5,000 if married filing  
separately). If zero or less, enter -0-  
.
.
.
.
.
.
.
.
8.  
9. Real estate taxes reported on line 11. Enter the  
smaller of line 6 or line 8 here and in column (a) of  
Form 8829, line 11  
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
9.  
For example, if you filed a 2021 Form 8829 and you used the  
simplified method for 2022 but are not using it for 2023, enter the  
amount from line 6a of your 2022 Simplified Method Worksheet  
(or line 43 of your 2021 Form 8829).  
10. Excess real estate taxes reported on line 17.  
Subtract line 9 from line 6  
.
.
.
.
.
.
.
.
.
.
.
.
.
10.  
Real estate taxes reported on Schedule A. When you  
figure your itemized deduction for state and local taxes on  
Schedule A, only include the personal portion of your real estate  
taxes on line 5b of Schedule A.  
Excess real estate taxes. See the instructions for line 17,  
later, to deduct the part of your real estate taxes for the home in  
which you conducted business that is not allowed on line 11  
because of the limitation on deducting state and local taxes as a  
personal expense.  
Line 29  
Multiply the casualty losses attributable to the home in which you  
conducted business that are in excess of the amount reported on  
line 9 (if any) by the business percentage of those losses and  
enter the result.  
Line 31  
Enter any amount from your 2022 Form 8829, line 44.  
If you did not file a 2022 Form 8829, then your carryover of  
prior year excess casualty losses and depreciation is the amount  
of excess casualty losses and depreciation shown in Part IV of  
the last Form 8829, if any, that you filed to claim a deduction for  
business use of the home.  
Line 16  
Taxpayers claiming the standard deduction. If you are  
claiming the standard deduction, enter all the home mortgage  
interest paid for loans used to buy, build, or substantially improve  
the home in which you conducted business in column (b) of  
line 16. Do not include mortgage interest on a loan that did not  
benefit your home (for example, a home equity loan used to pay  
off credit card bills, to buy a car, or to pay tuition costs).  
For example, if you filed a 2021 Form 8829 and you used the  
simplified method for 2022 but are not using it for 2023, enter the  
amount from line 6b of your 2022 Simplified Method Worksheet  
(or line 44 of your 2021 Form 8829).  
Taxpayers itemizing deductions on Schedule A. If the  
amount you figured in Step 1 under Mortgage interest reported  
on line 10, earlier, was less than the full amount of interest you  
paid because of the limits on deducting home mortgage interest  
as a personal expense, include the excess attributable to the  
loans used to buy, build, or substantially improve the home in  
which you conducted business in column (b) of line 16.  
Example. If you paid $15,000 of home mortgage interest on  
loans used to buy, build, or substantially improve the home in  
which you conducted business but would only be able to deduct  
$12,000 on Schedule A because of the limits that apply to  
deducting home mortgage interest as a personal expense,  
include $3,000 ($15,000 − $12,000 = $3,000) in column (b) of  
line 16.  
Line 35  
Enter this amount on Form 4684, line 27, and enter "See Form  
8829" above line 27.  
Line 36  
If your home was used in more than one business, allocate the  
amount shown on line 36 to each business using any method  
that is reasonable under the circumstances. For each business,  
enter on Schedule C, line 30, only the amount allocated to that  
business.  
Part III  
Lines 37 Through 40  
Line 17  
Enter on line 37 the cost or other basis of your home (including  
land), or, if less, the fair market value of your home on the date  
you first used the home for business. Do not adjust this amount  
for depreciation claimed or changes in fair market value after the  
year you first used your home for business.  
Taxpayers claiming the standard deduction. If you are  
claiming the standard deduction, enter all the real estate taxes  
paid on the home in which you conducted business in column (b)  
of line 17.  
Taxpayers itemizing deductions on Schedule A. If you used  
the Line 11 Worksheet to figure the amount to include in column  
(a) of line 11, then include the amount from line 10 of the Line 11  
Worksheet in column (a) of line 17; otherwise, do not enter an  
amount on line 17.  
Enter on line 38 the cost or other basis of the land on which  
your home sits, or, if less, the fair market value of the land on the  
date you first used the home for business. Do not adjust this  
amount for changes in fair market value after the year you first  
used your home for business.  
-4-  
Attach your own statement showing the cost or other basis of  
additions and improvements, used at least partially for business,  
that were placed in service after you began to use your home for  
business. Do not include any amounts on lines 37 through 40 for  
these expenditures. Instead, see the instructions for line 42.  
IF additions and improvements  
were placed in service...  
THEN figure the depreciation  
allowed on these expenditures by  
multiplying the business part of  
their cost or other basis by...  
during 2023 (but after you began  
using your home for business),  
the percentage in the line 41  
instructions for the month placed in  
service.  
Line 41  
after May 12, 1993, and before 2023 2.564%.  
(except as noted below),  
IF you first used your home for  
THEN enter the following  
business in the following month in percentage on line 41...  
2023...  
after May 12, 1993, and before 1994, the percentage given in  
and you either started construction or Pub. 946.  
had a binding contract to buy or build  
January  
February  
March  
2.461%  
2.247%  
2.033%  
1.819%  
1.605%  
1.391%  
1.177%  
0.963%  
0.749%  
0.535%  
0.321%  
0.107%  
that home before May 13, 1993,  
after May 12, 1993, and you stopped the percentage given in Pub. 946 as  
using your home for business before  
the end of the year,  
adjusted by the instructions under  
Sale or Other Disposition Before the  
Recovery Period Ends in that  
publication.  
April  
May  
June  
after 1986 and before May 13, 1993, the percentage given in  
Pub. 946.  
July  
August  
September  
October  
November  
December  
before 1987,  
the percentage given in  
Pub. 534.  
Attach a statement showing your computation and include the  
amount you figured in the total for line 42. Enter “See attached”  
below the entry space.  
Complete and attach Form 4562, Depreciation and  
Amortization, only if:  
You first used your home for business in 2023, or  
You are depreciating additions and improvements placed in  
IF you first used your home for  
business...  
THEN the percentage to enter on  
line 41 is...  
service in 2023.  
If you first used your home for business in 2023, enter the  
amounts from Form 8829, lines 40 and 42, in columns (c) and (g)  
of line 19i on Form 4562. In column (b) of line 19i, enter the  
month and year you first used your home for business. Do not  
include the amount from Form 8829, line 42, on Schedule C,  
line 13.  
after May 12, 1993, and before 2023 2.564%.  
(except as noted below),  
after May 12, 1993, and before 1994, the percentage given in  
and you either started construction or Pub. 946.  
had a binding contract to buy or build  
that home before May 13, 1993,  
If you are depreciating additions and improvements placed in  
service in 2023, enter in column (b) of line 19i on Form 4562 the  
month and year the additions or improvements were placed in  
service. Enter the business basis of the additions or  
after May 12, 1993, and you stopped the percentage given in  
using your home for business before  
the end of the year,  
Pub. 946 as adjusted by the  
instructions under Sale or Other  
Disposition Before the Recovery  
Period Ends in that publication.  
improvements in column (c) and the depreciation allowable on  
the additions or improvements in column (g). Do not include the  
amount entered in column (g) on Schedule C, line 13.  
after 1986 and before May 13, 1993, the percentage given in  
Pub. 946.  
before 1987,  
the percentage given in  
Pub. 534, Depreciating Property  
Placed in Service Before 1987.  
Part IV  
If your expenses are greater than the current year's limit, you can  
carry over the excess to 2024. The carryover will be subject to  
the deduction limit for that year, whether or not you live in the  
same home during that year.  
Simplified method used for 2022. If you used the simplified  
method for 2022, use the preceding table to find the percentage  
to enter.  
Example. You first used your home for business in 2022 and  
used the simplified method for that year. For 2023, you want to  
use Form 8829 instead. Enter 2.564%.  
Line 43  
Figure the amount of operating expenses you can carry over to  
2024 by subtracting line 27 from line 26. If the result is zero or  
less, you have no amount to carry over.  
Line 44  
Figure the amount of excess casualty losses and depreciation  
you can carry over to 2024 by subtracting line 33 from line 32. If  
the result is zero or less, you have no amount to carry over.  
Line 42  
If no additions and improvements were placed in service after  
you began using your home for business, multiply line 40 by the  
percentage on line 41. Enter the result on lines 42 and 30.  
Paperwork Reduction Act Notice. For the Paperwork  
Reduction Act Notice, see the Instructions for Form 1040.  
-5-