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Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 2013-6 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure provides an optional safe harbor method that individual taxpayers may use to determine the amount of deductible expenses attributable to certain business use of a residence during the taxable year. This safe harbor method is an alternative to the calculation, allocation, and substantiation of actual expenses for purposes of satisfying the requirements of § 280A of the Internal Revenue Code. This revenue procedure is effective for taxable years beginning on or after January 1, 2013.

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▸Contents — Internal Revenue Bulletin 2013-6
Internal Revenue Bulletin 2013-6

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