Publication 587 - Business Use Of Your Home - 2002 Page 25
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On line 31, enter the total of the casualty losses shown
Call 1–800 –829 –4059 if you are a TTY/TDD user.
on lines 10 and 29. Enter the amount from line 31 on line 27
of Form 4684, Section B. See the instructions for Form
For more information, see Publication 1546, The Tax-
payer Advocate Service of the IRS.
4684 for more information on completing that form.
Line 32 is the total (other than casualty losses) allowa-
ble as a deduction for business use of your home. If you file
Free tax services. To find out what services are avail-
Schedule F (Form 1040), enter this amount on line 34 of
able, get Publication 910, Guide to Free Tax Services. It
Schedule F and write “Business Use of Home” on the line
contains a list of free tax publications and an index of tax
topics. It also describes other free tax information services,
beside the entry. Do not add the specific expenses into
other line totals of Part II of Schedule F.
including tax education and assistance programs and a list
of TeleTax topics.
If you are an employee or partner, see Where To De-
duct, earlier, for information on how to claim the deduction.
Personal computer. With your personal com-
puter and modem, you can access the IRS on the
Part 3—Depreciation of Your Home
Internet at While visiting our web
site, you can:
Figure your depreciation deduction on lines 33 through 38.
•
See answers to frequently asked tax questions or
On line 33, enter the smaller of the adjusted basis or the
request help by e-mail.
fair market value of the property at the time you first used it
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for business. Do not adjust this amount for changes in
Download forms and publications or search for forms
basis or value after that date. Allocate the basis between
and publications by topic or keyword.
the land and the building on lines 34 and 35. You cannot
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Order IRS products on-line.
depreciate any part of the land. On line 37, enter the
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correct percentage for the current year from the tables in
View forms that may be filled in electronically, print
Publication 946. Multiply this percentage by the business
the completed form, and then save the form for re-
basis to get the depreciation deduction. Enter this figure on
cordkeeping.
lines 38 and 26. Complete and attach Form 4562 to your
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View Internal Revenue Bulletins published in the last
return if this is the first year you used your home, or an
few years.
improvement or addition to your home, in business.
•
Search regulations and the Internal Revenue Code.
Part 4—Carryover of Unallowed
•
Receive our electronic newsletters on hot tax issues
Expenses to Next Year
and news.
•
Learn about the benefits of filing electronically (IRS
Complete these lines to figure the expenses that must be
e-file).
carried forward to next year.
•
Get information on starting and operating a small
business.
How to Get Tax Help
You can also reach us with your computer using File
Transfer Protocol at ftp.irs.gov.
You can get help with unresolved tax issues, order free
publications and forms, ask tax questions, and get more
TaxFax Service. Using the phone attached to
information from the IRS in several ways. By selecting the
your fax machine, you can receive forms and
method that is best for you, you will have quick and easy
instructions by calling 703 –368 –9694. Follow
access to tax help.
the directions from the prompts. When you order forms,
enter the catalog number for the form you need. The items
Contacting your Taxpayer Advocate. If you have at-
you request will be faxed to you.
tempted to deal with an IRS problem unsuccessfully, you
For help with transmission problems, call the FedWorld
should contact your Taxpayer Advocate.
Help Desk at 703 – 487 –4608.
The Taxpayer Advocate represents your interests and
concerns within the IRS by protecting your rights and
Phone. Many services are available by phone.
resolving problems that have not been fixed through nor-
mal channels. While Taxpayer Advocates cannot change
the tax law or make a technical tax decision, they can clear
•
up problems that resulted from previous contacts and
Ordering forms, instructions, and publications. Call
ensure that your case is given a complete and impartial
1–800 –829 –3676 to order current and prior year
review.
forms, instructions, and publications.
To contact your Taxpayer Advocate:
•
Asking tax questions. Call the IRS with your tax
•
Call the Taxpayer Advocate at 1– 877 –777 –4778.
questions at 1–800 – 829 –1040.
•
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Call, write, or fax the Taxpayer Advocate office in
Solving problems. Take advantage of Everyday Tax
your area.
Solutions service by calling your local IRS office to
Page 25
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