Federal housing law
2025 Publ 587 (PDF)
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Contents
- 3 chapters · 16 sections
- Jurisdiction
- United States
Contents
▸Business Use of Your Home
Overview▸2025 Returns
Overview- Future Developments
- What’s New
- Reminders
- Introduction
- Qualifying for a Deduction
- Figuring the Deduction
- Daycare Facility
- Sale or Exchange of Your Home
- Business Furniture and Equipment
- Recordkeeping
- Where To Deduct
- Worksheet To Figure the Deduction for Business Use of Your Home
- Worksheets To Figure the Deduction for Business Use of Your Home (Simplified Method)
- Part I. Same area was used for the entire year.
- Part II. Area changed during the year or was used for only part of the year.