Reminders

Simplified method for business use of home deduc- tion. The IRS provides a simplified method to figure your expenses for business use of your home. For more information, see Using the Simplified Method under Figuring the Deduction , later. Photographs of missing children. The Internal Revenue Service is a proud partner with the National Center for Missing & Exploited Children® (NCMEC) . Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child.