Introduction

The purpose of this publication is to provide information on figuring and claiming the deduction for business use of your home. The term “home” includes a house, apartment, condominium, mobile home, boat, or similar property that provides basic living accommodations. It also includes structures on the property, such as an unattached garage, studio, barn, or greenhouse. However, it does not include any part of your property used exclusively as a hotel, motel, inn, or similar establishment.

Qualifying for a Deduction explains the requirements for qualifying to deduct expenses for the business use of your

Publication 587 (2025) Catalog Number 15154T Feb 27, 2026 Department of the Treasury Internal Revenue Service www.irs.gov

home (including special rules for storing inventory or product samples). For special rules that apply to daycare providers, see Daycare Facility .

After you determine that you qualify for the deduction, Figuring the Deduction explains the expenses you can deduct using either your actual expenses or the simplified method. The simplified method is an alternative to calculating and substantiating actual expenses.

Where To Deduct explains where a self-employed person or partner will report the deduction.

This publication also includes information on the following.

• Selling a home that was used partly for business.

• Deducting expenses for furniture and equipment used in your business.

• Records you should keep.

Finally, this publication contains worksheets to help you figure the amount of your deduction if you use your home in your farming business and you are filing Schedule F (Form 1040) or you are a partner and the use of your home resulted in unreimbursed ordinary and necessary expenses that are trade or business expenses under section 162 and that you are required to pay under the partnership agreement. If you used your home for business and you are filing Schedule C (Form 1040), you will use either Form 8829 or the Simplified Method Worksheet in your Instructions for Schedule C.

The rules in this publication apply to individuals. If you need information on deductions for renting out your property, see Pub. 527, Residential Rental Property (Including Rental of Vacation Homes).

Comments and suggestions. We welcome your comments about this publication and suggestions for future editions.

You can send us comments through IRS.gov/ FormComments . Or, you can write to the Internal Revenue Service, Tax Forms and Publications, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224.

Although we can’t respond individually to each comment received, we do appreciate your feedback and will consider your comments and suggestions as we revise our tax forms, instructions, and publications. Don’t send tax questions, tax returns, or payments to the above address.

Getting answers to your tax questions. If you have a tax question not answered by this publication or the How To Get Tax Help section at the end of this publication, go to the IRS Interactive Tax Assistant page at IRS.gov/ Help/ITA where you can find topics by using the search feature or viewing the categories listed.

Getting tax forms, instructions, and publications. Go to IRS.gov/Forms to download current and prior-year forms, instructions, and publications.

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