Instructions For Form 8829 - Expenses For Business Use Of Your Home - 2013 Page 4
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4Attach a statement showing your computation and include the
IF you first used your home for
THEN the percentage to enter on
amount you figured in the total for line 41. Enter “See attached”
business...
line 40 is...
below the entry space.
after May 12, 1993, and before 2013
2.564%.*
Complete and attach Form 4562, Depreciation and
(except as noted below),
Amortization, only if:
after May 12, 1993, and before 1994,
the percentage given in
You first used your home for business in 2013, or
and you either started construction or
Pub. 946.
You are depreciating additions and improvements placed in
had a binding contract to buy or build
service in 2013.
that home before May 13, 1993,
If you first used your home for business in 2013, enter the
after May 12, 1993, and you stopped
the percentage given in
amounts from Form 8829, lines 39 and 41, in columns (c) and
using your home for business before
Pub. 946 as adjusted by the
the end of the year,
instructions under Sale or Other
(g) of line 19i, Form 4562. In column (b) of line 19i, enter the
Disposition Before the Recovery
month and year you first used your home for business. Do not
Period Ends in that publication.
include the amount from Form 8829, line 41, on Schedule C,
line 13.
after 1986 and before May 13, 1993,
the percentage given in
Pub. 946.
If you are depreciating additions and improvements placed in
before 1987,
the percentage given in
service in 2013, enter in column (b) of line 19i on Form 4562 the
Pub. 534, Depreciating Property
month and year the additions or improvements were placed in
Placed in Service Before 1987.
service. Enter the business basis of the additions or
improvements in column (c) and the depreciation allowable on
*Exception. If the business part of your home is qualified Indian reservation property
(as defined in section 168(j)(4)), see Pub. 946 to figure the depreciation.
the additions or improvements in column (g). Do not include the
amount entered in column (g) on Schedule C, line 13.
Line 41
Part IV
If no additions and improvements were placed in service after
If your expenses are greater than the current year's limit, you can
you began using your home for business, multiply line 39 by the
carry over the excess to 2014. The carryover will be subject to
percentage on line 40. Enter the result on lines 41 and 29.
the deduction limit for that year, whether or not you live in the
same home during that year.
IF additions and improvements
THEN figure the depreciation
Line 42
were placed in service...
allowed on these expenditures by
multiplying the business part of
Figure the amount of operating expenses you can carry over to
their cost or other basis by...
2014 by subtracting line 26 from line 25. If the result is zero or
during 2013 (but after you began
the percentage in the line 40
less, you have no amount to carry over.
using your home for business),
instructions for the month placed in
service.
Line 43
after May 12, 1993, and before 2013
2.564%.*
Figure the amount of excess casualty losses and depreciation
(except as noted below),
you can carry over to 2014 by subtracting line 32 from line 31. If
after May 12, 1993, and before 1994,
the percentage given in
the result is zero or less, you have no amount to carry over.
and you either started construction or
Pub. 946.
had a binding contract to buy or build
For Paperwork Reduction Act Notice, see Form 1040
that home before May 13, 1993,
instructions.
after May 12, 1993, and you stopped
the percentage given in Pub. 946 as
using your home for business before
adjusted by the instructions under
the end of the year,
Sale or Other Disposition Before the
Recovery Period Ends in that
publication.
after 1986 and before May 13, 1993,
the percentage given in
Pub. 946.
before 1987,
the percentage given in
Pub. 534.
*Exception. If the business part of your home is qualified Indian reservation property
(as defined in section 168(j)(4)), see Pub. 946 to figure the depreciation.
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