Publication 587
Business Use of Your Home
(Including Use by Day-Care Providers)

For Use in Preparing 2001 Returns

Important Reminder

Introduction

Topics and Useful Items

Qualifying for a Deduction

Figuring the Deduction

Deducting Expenses

Depreciating Your Home

Day-Care Facility

Sale or Exchange of Your Home

Business Furniture and Equipment

Recordkeeping

Where To Deduct

Schedule C Example

Instructions for the Worksheet

How To Get Tax Help