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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 which 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 or inn.
This publication includes information on the following.
The rules in this publication apply to individuals.
If you need information on deductions for renting out your property, see Publication 527, Residential Rental Property.
See How To Get Tax Help near the end of this publication for information about getting publications and forms.
Generally, you cannot deduct items such as mortgage interest and real estate taxes as business expenses. However, you may be able to deduct expenses related to the business use of part of your home if you meet specific requirements. Even then, your deduction may be limited. Use this section and Figure A, later, to decide if you can deduct expenses for the business use of your home.
To qualify to deduct expenses for business use of your home, you must use part of your home:
If you are an employee and you use a part of your home for business, you may qualify for a deduction for its business use. You must meet the tests discussed above plus:
If the use of the home office is merely appropriate and helpful, you cannot deduct expenses for the business use of your home.
To qualify under the exclusive use test, you must use a specific area of your home only for your trade or business. The area used for business can be a room or other separately identifiable space. The space does not need to be marked off by a permanent partition.
You do not meet the requirements of the exclusive use test if you use the area in question both for business and for personal purposes.
You are an attorney and use a den in your home to write legal briefs and prepare clients' tax returns. Your family also uses the den for recreation. The den is not used exclusively in your profession, so you cannot claim a deduction for the business use of the den.
You do not have to meet the exclusive use test if either of the following applies.
If you use part of your home for storage of inventory or product samples, you can deduct expenses for the business use of your home without meeting the exclusive use test. However, you must meet all the following tests.
Your home is the only fixed location of your business of selling mechanics' tools at retail. You regularly use half of your basement for storage of inventory and product samples. You sometimes use the area for personal purposes. The expenses for the storage space are deductible even though you do not use this part of your basement exclusively for business.
To qualify under the regular use test, you must use a specific area of your home for business on a regular basis. Incidental or occasional business use is not regular use. You must consider all facts and circumstances in determining whether your use is on a regular basis.
To qualify under the trade-or-business-use-test, you must use part of your home in connection with a trade or business. If you use your home for a profit-seeking activity that is not a trade or business, you cannot take a deduction for its business use.
You use part of your home exclusively and regularly to read financial periodicals and reports, clip bond coupons, and carry out similar activities related to your own investments. You do not make investments as a broker or dealer. So, your activities are not part of a trade or business and you cannot take a deduction for the business use of your home.
You can have more than one business location, including your home, for a single trade or business. To qualify to deduct the expenses for the business use of your home under the principal place of business test, your home must be your principal place of business for that trade or business. To determine whether your home is your principal place of business, you must consider:
Your home office will qualify as your principal place of business if you meet the following requirements.
If, after considering your business locations, your home cannot be identified as your principal place of business, you cannot deduct home office expenses. However, see the later discussions under Place To Meet Patients, Clients, or Customers or Separate Structure for other ways to qualify to deduct home office expenses.
There are many activities that are administrative or managerial in nature. The following are a few examples.
The following activities performed by you or others will not disqualify your home office from being your principal place of business.
John is a self-employed plumber. Most of John's time is spent at customers' homes and offices installing and repairing plumbing. He has a small office in his home that he uses exclusively and regularly for the administrative or management activities of his business, such as phoning customers, ordering supplies, and keeping his books. John writes up estimates and records of work completed at his customers' premises. He does not conduct any substantial administrative or management activities at any fixed location other than his home office. John does not do his own billing. He uses a local bookkeeping service to bill his customers. John's home office qualifies as his principal place of business for deducting expenses for its use. He uses the home office for the administrative or managerial activities of his plumbing business and he has no other fixed location where he conducts these administrative or managerial activities. His choice to have his billing done by another company does not disqualify his home office from being his principal place of business. He meets all the qualifications, including principal place of business, so he can deduct expenses (to the extent of the deduction limit, explained later) for the business use of his home.
Pamela is a self-employed sales representative for several different product lines. She has an office in her home that she uses exclusively and regularly to set up appointments and write up orders and other reports for the companies whose products she sells. She occasionally writes up orders and sets up appointments from her hotel room when she is away on business overnight. Pamela's business is selling products to customers at various locations throughout her territory. To make these sales, she regularly visits customers to explain the available products and take orders. Pamela's home office qualifies as her principal place of business for deducting expenses for its use. She conducts administrative or management activities there and she has no other fixed location where she conducts substantial administrative or management activities. The fact that she conducts some administrative or management activities in her hotel room (not a fixed location) does not disqualify her home office from being her principal place of business. She meets all the qualifications, including principal place of business, so she can deduct expenses (to the extent of the deduction limit, explained later) for the business use of her home.
Paul is a self-employed anesthesiologist. He spends the majority of his time administering anesthesia and postoperative care in three local hospitals. One of the hospitals provides him with a small shared office where he could conduct administrative or management activities. Paul very rarely uses the office the hospital provides. He uses a room in his home that he has converted to an office. He uses this room exclusively and regularly to conduct all the following activities.
Paul's home office qualifies as his principal place of business for deducting expenses for its use. He conducts administrative or management activities for his business as an anesthesiologist there and he has no other fixed location where he conducts substantial administrative or management activities for this business. His choice to use his home office instead of the one provided by the hospital does not disqualify his home office from being his principal place of business. His performance of substantial nonadministrative or nonmanagement activities at fixed locations outside his home also does not disqualify his home office from being his principal place of business. He meets all the qualifications, including principal place of business, so he can deduct expenses (to the extent of the deduction limit, explained later) for the business use of his home.
Kathleen is employed as a teacher. She is required to teach and meet with students at the school and to grade papers and tests. The school provides her with a small office where she can work on her lesson plans, grade papers and tests, and meet with parents and students. The school does not require her to work at home. Kathleen prefers to use the office she has set up in her home and does not use the one provided by the school. She uses this home office exclusively and regularly for the administrative duties of her teaching job. Kathleen must meet the convenience-of-the-employer test, even if her home qualifies as her principal place of business for deducting expenses for its use. Her employer provides her with an office and does not require her to work at home, so she does not meet the convenience- of-the-employer test and cannot claim a deduction for the business use of her home.
The same home office can be the principal place of business for two or more separate business activities. Whether your home office is the principal place of business for more than one business activity must be determined separately for each of your trade or business activities. You must use the home office exclusively and regularly for one or more of the following purposes.
You can use your home office for more than one business activity, but you cannot use it for any nonbusiness (personal) activities.
If you are an employee, any use of the home office in connection with your employment must be for the convenience of your employer. See Rental to employer, later if you rent part of your home to your employer.
Tracy White is employed as a teacher. Her principal place of work is the school, which provides her office space to do her school work. She also has a mail order jewelry business. All her work in the jewelry business is done in her home office and the office is used exclusively for that business. If she meets all the other tests, she can deduct expenses for the business use of her home for the jewelry business.
If Tracy also uses the office for work related to her teaching, she must meet the exclusive use test for both businesses to qualify for the deduction. As an employee, Tracy must also meet the convenience-of-the-employer test to qualify for the deduction. She does not meet this test for her work as a teacher, so she cannot claim a deduction for the business use of her home for either activity.
If you meet or deal with patients, clients, or customers in your home in the normal course of your business, even though you also carry on business at another location, you can deduct your expenses for the part of your home used exclusively and regularly for business if you meet both the following tests.
Doctors, dentists, attorneys, and other professionals who maintain offices in their homes generally will meet this requirement.
Using your home for occasional meetings and telephone calls will not qualify you to deduct expenses for the business use of your home.
The part of your home you use exclusively and regularly to meet patients, clients, or customers does not have to be your principal place of business.
June Quill, a self-employed attorney, works 3 days a week in her city office. She works 2 days a week in her home office used only for business. She regularly meets clients there. Her home office qualifies for a business deduction because she meets clients there in the normal course of her business.
You can deduct expenses for a separate free-standing structure, such as a studio, garage, or barn, if you use it exclusively and regularly for your business. The structure does not have to be your principal place of business or a place where you meet patients, clients, or customers.
John Berry operates a floral shop in town. He grows the plants for his shop in a greenhouse behind his home. He uses the greenhouse exclusively and regularly in his business, so he can deduct the expenses for its use, subject to the deduction limit, explained later.
After you determine that you meet the tests under Qualifying for a Deduction, you can begin to figure how much you can deduct. You will need to figure the percentage of your home used for business and the limit on the deduction.
If you are an employee or a partner, or you file Schedule F (Form 1040), Profit or Loss From Farming, use the Worksheet To Figure the Deduction for Business Use of Your Home, near the end of this publication, to help figure your deduction. If you file Schedule C (Form 1040), Profit or Loss From Business, you must generally use Form 8829, Expenses for Business Use of Your Home. The Schedule C Example, near the end of this publication, shows how to report the deduction on Form 8829.
If you rent part of your home to your employer and you use the rented part in performing services for your employer as an employee, your deduction for the business use of your home is limited. You can deduct mortgage interest, qualified mortgage insurance premiums, real estate taxes, and personal casualty losses for the rented part, subject to any limitations. However, you cannot deduct otherwise allowable trade or business expenses, business casualty losses, or depreciation related to the use of your home in performing services for your employer.
To find the business percentage, compare the size of the part of your home that you use for business to your whole house. Use the resulting percentage to figure the business part of the expenses for operating your entire home.
You can use any reasonable method to determine the business percentage. The following are two commonly used methods for figuring the percentage.
You cannot deduct expenses for the business use of your home incurred during any part of the year you did not use your home for business purposes. For example, if you begin using part of your home for business on July 1, and you meet all the tests from that date until the end of the year, consider only your expenses for the last half of the year in figuring your allowable deduction.
If your gross income from the business use of your home equals or exceeds your total business expenses (including depreciation), you can deduct all your business expenses related to the use of your home.
If your gross income from the business use of your home is less than your total business expenses, your deduction for certain expenses for the business use of your home is limited.
Your deduction of otherwise nondeductible expenses, such as insurance, utilities, and depreciation (with depreciation taken last), that are allocable to the business, is limited to the gross income from the business use of your home minus the sum of the following.
If you are self-employed, do not include in (2) above your deduction for half of your self-employment tax.
If your deductions are greater than the current year's limit, you can carry over the excess to the next year. They are subject to the deduction limit for that year, whether or not you live in the same home during that year.
You meet the requirements for deducting expenses for the business use of your home. You use 20% of your home for business. In 2008, your business expenses and the expenses for the business use of your home are deducted from your gross income in the following order.
| Gross income from business | $6,000 |
| Minus: | |
| Deductible mortgage interest and real estate taxes (20%) | 3,000 |
| Business expenses not related to the use of your home (100%) (business phone, supplies, and depreciation on equipment) | 2,000 |
| Deduction limit | $1,000 |
| Minus other expenses allocable to business use of home: | |
| Maintenance, insurance, and utilities (20%) | 800 |
| Depreciation allowed (20% = $1,600 allowable, but subject to balance of deduction limit) | 200 |
| Other expenses up to the deduction limit | $1,000 |
| Depreciation carryover to 2009 ($1,600 − $200) (subject to deduction limit in 2009) | $1,400 |
If you qualify to deduct expenses for the business use of your home, you must divide the expenses of operating your home between personal and business use. This section discusses the types of expenses you may have and gives examples and brief explanations of these expenses.
The part of a home operating expense you can use to figure your deduction depends on both of the following.
Table 1, next, describes the types of expenses you may have and the extent to which they are deductible.
Expense | Description | Deductibility |
|---|---|---|
| Direct | Expenses only for the business part of your home. | Deductible in full.* |
| Examples: Painting or repairs only in the area used for business. | Exception: May be only partially deductible in a daycare facility. See Daycare Facility, later. | |
| Indirect | Expenses for keeping up and running your entire home. | Deductible based on the percentage of your home used for business.* |
| Examples: Insurance, utilities, and general repairs. | ||
| Unrelated | Expenses only for the parts of your home not used for business. | Not deductible. |
| Examples: Lawn care or painting a room not used for business. | ||
| *Subject to the deduction limit, discussed earlier. |
Certain expenses are deductible whether or not you use your home for business. If you qualify to deduct business use of the home expenses, use the business percentage of these expenses to figure your total business use of the home deduction. These expenses include the following.
Other expenses are deductible only if you use your home for business. You can use the business percentage of these expenses to figure your total business use of the home deduction. These expenses generally include (but are not limited to) the following.
To figure the business part of your real estate taxes, multiply the real estate taxes paid by the percentage of your home used for business.
For more information on the deduction for real estate taxes, see Publication 530, Tax Information for First-Time Homeowners.
To figure the business part of your deductible mortgage interest, multiply this interest by the percentage of your home used for business. You can include interest on a second mortgage in this computation. If your total mortgage debt is more than $1,000,000 or your home equity debt is more than $100,000, your deduction may be limited. For more information on what interest is deductible, see Publication 936, Home Mortgage Interest Deduction.
To figure the business part of your qualified mortgage insurance premiums, multiply the premiums by the percentage of your home used for business. You can include premiums for insurance on a second mortgage in this computation. If your adjusted gross income is more than $100,000 ($50,000 if your filing status is married filing separately), your deduction may be limited. For more information, see Publication 936, Home Mortgage Interest Deduction, and Line 13 in the instructions for Schedule A (Form 1040).
If you have a casualty loss on your home that you use for business, treat the casualty loss as a direct expense, an indirect expense, or an unrelated expense, depending on the property affected.
You meet the rules to take a deduction for an office in your home that is 10% of the total area of your house. A storm damages your roof. This is an indirect expense as the roof is part of the whole house and is considered to be used both for business and personal purposes. You would complete Form 4684, Casualties and Thefts, to report your loss. You complete both section A (Personal Use Property) and section B (Business and Income-Producing Property) as your home is used both for business and personal purposes. Since you use 90% of your home for personal purposes, use 90% of the cost or adjusted basis of your home, insurance or other reimbursement, and fair market value, both before and after the storm, to figure the amounts to enter on lines 2, 3, and 6 of Form 4684. Since you use 10% of your home for business purposes, use 10% of the cost or adjusted basis of your home, insurance or other reimbursement, and fair market value, both before and after the storm, to figure the amounts to enter on lines 20, 21, 23, and 24 of Form 4684.
You can deduct the cost of insurance that covers the business part of your home. However, if your insurance premium gives you coverage for a period that extends past the end of your tax year, you can deduct only the business percentage of the part of the premium that gives you coverage for your tax year. You can deduct the business percentage of the part that applies to the following year in that year.
If you rent the home you occupy and meet the requirements for business use of the home, you can deduct part of the rent you pay. To figure your deduction, multiply your rent payments by the percentage of your home used for business.
If you own your home, you cannot deduct the fair rental value of your home. However, see Depreciating Your Home, later.
The cost of repairs that relate to your business, including labor (other than your own labor), is a deductible expense. For example, a furnace repair benefits the entire home. If you use 10% of your home for business, you can deduct 10% of the cost of the furnace repair.
Repairs keep your home in good working order over its useful life. Examples of common repairs are patching walls and floors, painting, wallpapering, repairing roofs and gutters, and mending leaks. However, repairs are sometimes treated as a permanent improvement. See Permanent improvements, later, under Depreciating Your Home.
If you install a security system that protects all the doors and windows in your home, you can deduct the business part of the expenses you incur to maintain and monitor the system. You also can take a depreciation deduction for the part of the cost of the security system relating to the business use of your home.
Expenses for utilities and services, such as electricity, gas, trash removal, and cleaning services, are primarily personal expenses. However, if you use part of your home for business, you can deduct the business part of these expenses. Generally, the business percentage for utilities is the same as the percentage of your home used for business.
If you own your home and qualify to deduct expenses for its business use, you can claim a deduction for depreciation. Depreciation is an allowance for the wear and tear on the part of your home used for business. You cannot depreciate the cost or value of the land. You recover its cost when you sell or otherwise dispose of the property.
Before you figure your depreciation deduction, you need to know the following information.
A permanent improvement increases the value of property, adds to its life, or gives it a new or different use. Examples of improvements are replacing electric wiring or plumbing, adding a new roof or addition, paneling, or remodeling. You must carefully distinguish between repairs and improvements. See Repairs, earlier, under Deducting Expenses. You also must keep accurate records of these expenses. These records will help you decide whether an expense is a deductible or capital (added to the basis) expense. However, if you make repairs as part of an extensive remodeling or restoration of your home, the entire job is an improvement.
You buy an older home and fix up two rooms as a beauty salon. You patch the plaster on the ceilings and walls, paint, repair the floor, install an outside door, and install new wiring, plumbing, and other equipment. Normally, the patching, painting, and floor work are repairs and the other expenses are permanent improvements. However, because the work gives your property a new use, the entire remodeling job is a permanent improvement and its cost is added to the basis of the property. You cannot deduct any portion of it as a repair expense.
The fair market value of your home is the price at which the property would change hands between a buyer and a seller, neither having to buy or sell, and both having reasonable knowledge of all necessary facts. Sales of similar property, on or about the date you begin using your home for business, may be helpful in figuring the property's fair market value.
If you began using your home for business before 2008, continue to use the same depreciation method you used in past tax years.
If you began using your home for business in 2008, depreciate the business part as nonresidential real property under the modified accelerated cost recovery system (MACRS). Under MACRS, nonresidential real property is depreciated using the straight line method over 39 years. For more information on MACRS and other methods of depreciation, see Publication 946.
To figure the depreciation deduction, you must first figure the part of the cost of your home that can be depreciated (depreciable basis). The depreciable basis is figured by multiplying the percentage of your home used for business by the smaller of the following.
If 2008 was the first year you used your home for business, you can figure your 2008 depreciation for the business part of your home by using the appropriate percentage from the following table.
| Month First Used for Business | Percentage To Use |
|---|---|
| 1 | 2.461% |
| 2 | 2.247% |
| 3 | 2.033% |
| 4 | 1.819% |
| 5 | 1.605% |
| 6 | 1.391% |
| 7 | 1.177% |
| 8 | 0.963% |
| 9 | 0.749% |
| 10 | 0.535% |
| 11 | 0.321% |
| 12 | 0.107% |
In May, George Miller began to use one room in his home exclusively and regularly to meet clients. This room is 8% of the square footage of his home. He bought the home in 1998 for $125,000. He determined from his property tax records that his adjusted basis in the house (exclusive of land) is $115,000. In May, the house had a fair market value of $165,000. He multiplies his adjusted basis (which is less than the fair market value) by 8%. The result is $9,200, his depreciable basis for the business part of the house.
George files his return based on the calendar year. May is the 5th month of his tax year. He multiplies his depreciable basis of $9,200 by 1.605% (.01605), the percentage from the table for the 5th month. His depreciation deduction is $147.66.
Add the costs of permanent improvements made before you began using your home for business to the basis of your property. Depreciate these costs as part of the cost of your home as explained earlier. The costs of improvements made after you begin using your home for business (that affect the business part of your home, such as a new roof) are depreciated separately. Multiply the cost of the improvement by the business-use percentage and depreciate the result over the recovery period that would apply to your home if you began using it for business at the same time as the improvement. For improvements made this year, the recovery period is 39 years. For the percentage to use for the first year, see Table 2, earlier. For more information on recovery periods, see Which Recovery Period Applies in chapter 4 of Publication 946.
If you use space in your home on a regular basis for providing daycare, you may be able to deduct the business expenses for that part of your home even if you use the same space for nonbusiness purposes. To qualify for this exception to the exclusive use rule, you must meet both of the following requirements.
If you regularly use part of your home for daycare, figure what part is used for daycare, as explained at Business Percentage, earlier under Figuring the Deduction. If you use that part exclusively for daycare, deduct all the allocable expenses, subject to the deduction limit, as explained earlier. If the use of part of your home as a daycare facility is regular, but not exclusive, you must figure the percentage of time that part of your home is used for daycare. A room that is available for use throughout each business day and that you regularly use in your business is considered to be used for daycare throughout each business day. You do not have to keep records to show the specific hours the area was used for business. You can use the area occasionally for personal reasons. However, a room you use only occasionally for business does not qualify for the deduction. To find the percentage of time you actually use your home for business, compare the total time used for business to the total time that part of your home can be used for all purposes. You can compare the hours of business use in a week with the number of hours in a week (168). Or you can compare the hours of business use for the year with the number of hours in the year (8,784 in 2008). If you started or stopped using your home for daycare in 2008, you must prorate the number of hours based on the number of days the home was available for daycare.
Mary Lake used her basement to operate a daycare business for children. She figures the business percentage of the basement as follows.
| Square footage of the basement Square footage of her home | = | 1,600 3,200 | = | 50% |
She used the basement for daycare an average of 12 hours a day, 5 days a week, for 50 weeks a year. During the other 12 hours a day, the family could use the basement. She figures the percentage of time the basement was used for daycare as follows.
| Number of hours used for daycare (12 x 5 x 50) Total number of hours in the year (24 x 366) | = | 3,000 8,784 | = | 34.15% |
Mary can deduct 34.15% of any direct expenses for the basement. However, because her indirect expenses are for the entire house, she can deduct only 17.08% of the indirect expenses. She figures the percentage for her indirect expenses as follows.
| Business percentage of the basement | 50% |
| Multiplied by: Percentage of time used for daycare | × 34.15% |
| Percentage for indirect expenses | 17.08% |
Mary completes Form 8829, shown later. In Part I, she figures the percentage of her home used for business, including the percentage of time the basement was used.
In Part II, Mary figures her deductible expenses. She uses the following information to complete Part II.
| Gross income from her daycare business | $50,000 |
| Expenses not related to the business use of the home | $25,000 |
| Tentative profit | $25,000 |
| Rent | $8,400 |
| Utilities | $850 |
| Painting the basement | $500 |
Mary enters her tentative profit, $25,000, on line 8. (This figure is the same as the amount on line 29 of her Schedule C.)
The expenses she paid for rent and utilities relate to her entire home. Therefore, she enters them in column (b) on the appropriate lines. She adds these two expenses (line 22) and multiplies the total by the percentage on line 7 and enters the result, $1,580, on line 23.
Mary paid $500 to have the basement painted. The painting is a direct expense. However, because she did not use the basement exclusively for daycare, she must multiply $500 by the percentage of time the basement was used for daycare (34.15% – line 6). She enters $171 (34.15% × $500) on line 19, column (a). She adds line 22, column (a), and line 23 and enters $1,751 ($171 $1,580) on line 25. This is less than her deduction limit (line 15), so she can deduct the entire amount. She completes the rest of Part II by entering $1,751 on lines 33 and 35. She then carries the $1,751 to line 30 of her Schedule C (not shown).
Assume the same facts as in Example 1 except that Mary also has another room that was available each business day for children to take naps in. Although she did not keep a record of the number of hours the room was actually used for naps, it was used for part of each business day. Since the room was available for business use during regular operating hours each business day and was used regularly in the business, it is considered used for daycare throughout each business day. The basement and room are 60% of the total area of her home. In figuring her expenses, 34.15% of any direct expenses for the basement and room are deductible. In addition, 20.49% (34.15% × 60%) of her indirect expenses are deductible.
Assume the same facts as in Example 1 except that Mary stopped using her home for a daycare facility on June 24, 2008. She used the basement for daycare an average of 12 hours a day, 5 days a week, but for only 25 weeks of the year. During the other 12 hours a day, the family could still use the basement. She figures the percentage of time the basement was used for business as follows.
| Number of hours used for daycare (12 x 5 x 25) Total number of hours during period used (24 x 175) | = | 1,500 4,200 | = | 35.71% |
Mary can deduct 35.71% of any direct expenses for the basement. However, because her indirect expenses are for the entire house, she can deduct only 17.86% of the indirect expenses. She figures the percentage for her indirect expenses as follows.
| Business percentage of the basement | 50% |
| Multiplied by: Percentage of time used for daycare | × 35.71% |
| Percentage for indirect expenses | 17.86% |
If you qualify as a family daycare provider, you can use the standard meal and snack rates, instead of actual costs, to compute the deductible cost of meals and snacks provided to eligible children. For these purposes:
| Location of Family Daycare Provider | Breakfast | Lunch | Dinner | Snack |
|---|---|---|---|---|
| States other than Alaska and Hawaii | $1.11 | $2.06 | $2.06 | $0.61 |
| Alaska | $1.76 | $3.34 | $3.34 | $0.99 |
| Hawaii | $1.29 | $2.41 | $2.41 | $0.72 |
If you sell or exchange your home, you may be able to exclude up to $250,000 ($500,000 for certain married persons filing a joint return) of the gain on the sale or exchange if you meet the ownership and use tests.
To qualify for the exclusion, you must meet the ownership and use tests. This means that during the 5-year period ending on the date of the sale:
If you use property partly as a home and partly for business, the treatment of any gain on the sale varies depending on whether the part of the property used for business is part of your home or separate from it.
If the part of your property used for business is within your home, such as a room used as a home office for a business or rooms used to provide daycare, you do not need to allocate gain on the sale of the property between the business part of the property and the part used as a home. In addition, you do not need to report the sale of the business part on Form 4797. This is true whether or not you were entitled to claim any depreciation. However, you cannot exclude the part of any gain equal to any depreciation allowed or allowable after May 6, 1997. See Depreciation, later.
You may have used part of your property as a home and a separate part of it, such as an outbuilding, for business.
You generally can exclude gain on the part of your property used for business if you owned and lived in that part as your main home for at least 2 years during the 5-year period ending on the date of the sale.
If you were entitled to deduct depreciation on the part of your home used for business, you cannot exclude the part of the gain equal to any depreciation you deducted (or could have deducted) for periods after May 6, 1997. This means that when figuring the amount of gain you can exclude, you must reduce the total gain by any depreciation allowed or allowable on the part of your home used for business after May 6, 1997.
If you can show by adequate records or other evidence that the depreciation you actually deducted (the allowed depreciation) was less than the amount you were entitled to deduct (the allowable depreciation), the amount you cannot exclude (and must subtract from your total gain when figuring your exclusion) is the amount you actually deducted.
You do not have to reduce the gain by any depreciation you deducted (or could have deducted) for a separate structure for which you cannot exclude the allocable portion of the gain.
If you used any part of your home for business, you must adjust the basis of your home for any depreciation that was allowable for its business use, even if you did not claim it. If you deducted less depreciation than you could have under the method you properly selected, you must decrease the basis by the amount you could have deducted under that method. If you deducted more depreciation than you should have under the method you properly selected, you must decrease the basis by the amount you should have deducted, plus the part of the excess deducted that actually decreased your tax liability for any year. For more information on reducing the basis of your property for depreciation, see Publication 551.
Do not report the 2008 sale of your main home on your tax return unless:
If you have any taxable gain on the sale of your main home that cannot be excluded, report the entire gain realized on Schedule D (Form 1040). Report it in column (f) of line 1 or line 8 of Schedule D, as short term or long term capital gain depending on how long you owned the home. If you qualify to exclude any of the gain, show the amount of the exclusion on the line directly below the line on which you report the gain. Write “Section 121 exclusion” in column (a) as a loss (in parentheses).
If you used the home for business, you may have to use Form 4797 to report the sale of the business part. See the Instructions for Form 4797.
This section covers only the basic rules for the sale or exchange of your home. For more information, see Publication 523.
This section discusses the depreciation and section 179 deductions you may be entitled to take for furniture and equipment you use in your home for business or work as an employee. These deductions are available whether or not you qualify to deduct expenses for the business use of your home.
This section explains the different rules for each of the following.
If you use certain types of property, called listed property, in your home, special rules apply. Listed property includes computers and related equipment and any property of a type generally used for entertainment, recreation, and amusement (including photographic, phonographic, communication, and video recording equipment).
Computers and related equipment used exclusively in a qualifying office in your home are not listed property. If you qualify to deduct expenses for the business use of your home (see Qualifying for a Deduction, earlier) and you use your computer exclusively in your qualifying office in the home, do not use the listed property rules discussed below. Instead, follow the rules discussed under Property Bought for Business Use, later.
Sarah does not qualify to claim a deduction for the business use of her home, but she uses her home computer 40% of the time for a business she operates out of her home. She also uses the computer 50% of the time to manage her investments. Sarah's home computer is listed property because it is not used in a qualified office in her home. She does not use the computer more than 50% for business, so she cannot elect a section 179 deduction. She can use her combined business/investment use (90%) to figure her depreciation deduction using ADS.
If Sarah uses her computer 60% of the time for her business and 30% for managing her investments, her computer meets the more-than-50%-use test. She can elect a section 179 deduction. She can use her combined business/investment use (90%) to figure her depreciation deduction using the General Depreciation System (GDS).
If you use your own listed property (or listed property you rent) in your work as an employee, the property is business-use property only if you meet the following requirements.
The use of property as a condition of your employment means that it is necessary for you to properly perform your work. Whether the use of the property is required for this purpose depends on all the facts and circumstances. Your employer does not have to tell you specifically to use the property. Nor is a statement by your employer to that effect sufficient.
If, in a year after you place an item of listed property in service, you fail to meet the more-than-50%-use test for that item of property, you may be required to do the following.
If you bought certain property during 2008 to use in your business, you can do any one of the following (subject to the limits discussed later).
You can claim the section 179 deduction for the cost of depreciable tangible personal property bought for use in your trade or business. You can choose how much (subject to the limit) of the cost you want to deduct under section 179 and how much you want to depreciate. You can spread the section 179 deduction over several items of property in any way you choose as long as the total does not exceed the maximum allowable. You cannot take a section 179 deduction for the basis of the business part of your home.
You elect the section 179 deduction by completing Part I of Form 4562.
Use Parts II and III of Form 4562 to claim your deduction for depreciation on property placed in service during the year. Do not include any costs deducted in Part I (section 179 deduction).
Most business property used in a home office is either 5-year or 7-year property under MACRS.
Under MACRS, you generally use the half-year convention, which allows you to deduct a half year of depreciation in the first year you use the property in your business. If you place more than 40% of your depreciable property in service during the last 3 months of your tax year, you must use the mid-quarter convention instead of the half-year convention.
After you have determined the cost of the depreciable property (minus any section 179 deduction and special depreciation allowance taken on the property) and whether it is 5-year or 7-year property, use the table, shown next, to figure your depreciation if the half-year convention applies.
| Recovery Year | 5-Year Property | 7-Year Property |
|---|---|---|
| 1 | 20.00% | 14.29% |
| 2 | 32.00% | 24.49% |
| 3 | 19.20% | 17.49% |
| 4 | 11.52% | 12.49% |
| 5 | 11.52% | 8.93% |
| 6 | 5.76% | 8.92% |
| 7 | 8.93% | |
| 8 | 4.46% |
See Publication 946 for a discussion of the mid-quarter convention and for complete MACRS percentage tables.
In June 2008, Donald Kent bought a desk and three chairs for use in his office. His total bill for the furniture was $1,975. His taxable business income for the year was $3,000 without any deduction for the office furniture. Donald can elect to do one of the following.
The furniture is 7-year property under MACRS. Donald does not take a section 179 deduction. He multiplies $1,975 by 14.29% (.1429) to get his MACRS depreciation deduction of $282.23.
If you use property in your home office that was used previously for personal purposes, you cannot take a section 179 deduction for the property. You also cannot take a special depreciation allowance for the property. You can depreciate it, however. The method of depreciation you use depends on when you first used the property for personal purposes.
If you began using the property for personal purposes after 1986 and change it to business use in 2008, depreciate the property under MACRS.
The basis for depreciation of property changed from personal to business use is the lesser of the following.
If you began using the property for personal purposes after 1980 and before 1987 and change it to business use in 2008, you generally depreciate the property under the accelerated cost recovery system (ACRS). However, if the depreciation under ACRS is greater in the first year than the depreciation under MACRS, you must depreciate it under MACRS. For information on ACRS, see Publication 534, Depreciating Property Placed in Service Before 1987.
If you began using the property for personal purposes before 1981 and change it to business use in 2008, depreciate the property by the straight line or declining balance method based on salvage value and useful life.
Your records must show the following information.
You must keep your records for as long as they are important for any tax law. This is usually the later of the following dates.
Keep records to prove your home's depreciable basis. This includes records of when and how you acquired your home, your original purchase price, any improvements to your home, and any depreciation you are allowed because you maintained an office in your home. You can keep copies of Forms 8829 or the Publication 587 worksheets as records of depreciation.
For more information on recordkeeping, see Publication 583.
Deduct expenses for the business use of your home on Form 1040. Where you deduct these expenses on the form depends on whether you are:
If you are a partner, see Partners, later, for information on where to deduct expenses for the business use of your home.
If you are self-employed and file Schedule C (Form 1040), complete and attach Form 8829 to your return.
If you file Schedule F (Form 1040), report your entire deduction for business use of the home (line 33 of the Worksheet To Figure the Deduction for Business Use of Your Home), up to the deduction limit discussed under Figuring the Deduction, earlier, on line 34 of Schedule F. Enter “Business Use of Home” on the dotted line beside the entry.
As an employee, you must itemize deductions on Schedule A (Form 1040) to claim a deduction for the business use of your home and any other employee business expenses. This generally applies to all employees, including outside salespersons. If you are a statutory employee, use Schedule C (Form 1040) to claim the expenses. Follow the instructions given earlier under Self-Employed Persons. The statutory employee box within box 13 on your Form W-2 will be checked if you are a statutory employee.
If you have employee expenses for which you were not reimbursed, report them on Schedule A, line 21. You also generally must complete Form 2106 if either of the following apply.
However, you can use the simpler Form 2106-EZ, instead of Form 2106, if you meet the following requirements.
When your employer pays for your expenses using a reimbursement or allowance arrangement, the payments generally should not be on your Form W-2 if all the following rules for an accountable plan are met.
If you meet the accountable plan rules and your business expenses equal your reimbursement, do not report the reimbursement as income and do not deduct the expenses.
You are an employee who works at home for the convenience of your employer. You meet all the requirements to deduct expenses for the business use of your home. Your employer does not reimburse you for any of your business expenses and you are not otherwise required to file Form 2106 or Form 2106-EZ.
As an employee, you do not have gross receipts, cost of goods sold, etc. You begin with gross income from the business use of your home, which you determine to be $6,000.
The percentage of expenses due to the business use of your home is 20%. You have the following expenses.
| Deductible mortgage interest (20%) | $1,500 |
| Real estate taxes (20%) | 1,000 |
| Total | $2,500 |
| Expenses not related to business use of the home (100%): | |
| Supplies | $500 |
| Advertising | 1,300 |
| Telephone | 200 |
| Total | $2,000 |
| Otherwise nondeductible expenses: | |
| Maintenance (20%) | $200 |
| Utilities (20%) | 350 |
| Insurance (20%) | 250 |
| Total | $800 |
| Depreciation (20%) | $1,600 |
Based on the above expenses, you figure your deduction limit as follows.
| Gross income | $6,000 | |
| Less: | ||
| Deductible mortgage interest (20%) | $1,500 | |
| Real estate taxes (20%) | 1,000 | |
| Expenses not related to business use of the home (100%) | 2,000 | 4,500 |
| Deduction limit | $1,500 |
Your deduction for otherwise nondeductible expenses and depreciation is limited to $1,500. You can deduct all your otherwise nondeductible expenses ($800) and $700 ($1,500 − $800) of your depreciation.
You deduct your expenses for business use of your home on Schedule A (Form 1040) as shown in the following table.
| Expense | Amount | Schedule A |
|---|---|---|
| Deductible mortgage interest | $1,500 | Line 10 or 11* |
| Real estate taxes | $1,000 | Line 6* |
| Expenses not related to the business use of the home | $2,000 | Line 21** |
| Otherwise nondeductible expenses | $800 | Line 21** |
| Depreciation | $700 | Line 21** |
| *In addition to the 80% nonbusiness part of the expense. | ||
| **Subject to the 2%-of-adjusted-gross-income limit. |
You can carry over the $900 ($1,600 – $700) of depreciation that exceeds the deduction limit to next year, subject to the deduction limit for that year.
You may be allowed to deduct unreimbursed ordinary and necessary expenses you paid on behalf of the partnership (including qualified expenses for the business use of your home) if you were required to pay these expenses under the partnership agreement.
Use the Worksheet To Figure the Deduction for Business Use of Your Home, near the end of this publication, to figure the deduction for the business use of your home.
See the following forms and related instructions for information about deducting unreimbursed partnership expenses.
The filled-in forms for John Stephens that follow show how to report deductions for the business use of your home if you file Schedule C (Form 1040).
This amount is the interest on installment payments for the business assets John uses in his home office.
John had a separate telephone line in his home office that he used only for business. He can deduct $347 for the line.
First, he figures the business part of expenses that would be deductible even if he did not use part of his home for business. These expenses ($4,500 deductible mortgage interest and $1,000 real estate taxes) relate to his entire home, so he enters them in column (b) on lines 10 and 11. He then subtracts the $550 business part of these expenses (line 14) from his tentative business profit (line 8). The result, $25,002 on line 15, is the most he can deduct for his other home office expenses.
Next, he figures his deduction for operating expenses. He paid $300 to have his office repainted. He enters this amount on line 19, column (a) because it is a direct expense. All his other expenses ($400 homeowner's insurance, $1,400 roof repairs, and $1,800 gas and electric) relate to his entire home. Therefore, he enters them in column (b) on the appropriate lines. He adds the $300 direct expenses (line 22, column (a)) to the $360 total for indirect expenses (line 23) and enters the total, $660, on line 25. This amount is less than his deduction limit, so he can deduct it in full. The $24,342 balance of his deduction limit (line 27) is the most he can deduct for depreciation.
| PART 1—Part of Your Home Used for Business: | ||||||||
| 1) | Area of home used for business | 1) | ||||||
| 2) | Total area of home | 2) | ||||||
| 3) | Percentage of home used for business (divide line 1 by line 2 and show result as percentage) | 3) | % | |||||
| PART 2—Figure Your Allowable Deduction | ||||||||
| 4) | Gross income from business (see instructions) | 4) | ||||||
| (a) Direct Expenses | (b) Indirect Expenses | |||||||
| 5) | Casualty losses | 5) | ||||||
| 6) | Deductible mortgage interest and qualified mortgage insurance premiums | 6) | ||||||
| 7) | Real estate taxes | 7) | ||||||
| 8) | Total of lines 5 through 7 | 8) | ||||||
| 9) | Multiply line 8, column (b), by line 3 | 9) | ||||||
| 10) | Add line 8, column (a), and line 9 | 10) | ||||||
| 11) | Business expenses not from business use of home (see instructions) | 11) | ||||||
| 12) | Add lines 10 and 11 | 12) | ||||||
| 13) | Deduction limit. Subtract line 12 from line 4 | 13) | ||||||
| 14) | Excess mortgage interest and qualified mortgage insurance premiums | 14) | ||||||
| 15) | Insurance | 15) | ||||||
| 16) | Rent | 16) | ||||||
| 17) | Repairs and maintenance | 17) | ||||||
| 18) | Utilities | 18) | ||||||
| 19) | Other expenses | 19) | ||||||
| 20) | Add lines 14 through 19 | 20) | ||||||
| 21) | Multiply line 20, column (b) by line 3 | 21) | ||||||
| 22) | Carryover of operating expenses from prior year (see instructions) | 22) | ||||||
| 23) | Add line 20, column (a), line 21, and line 22 | 23) | ||||||
| 24) | Allowable operating expenses. Enter the smaller of line 13 or line 23 | 24) | ||||||
| 25) | Limit on excess casualty losses and depreciation. Subtract line 24 from line 13 | 25) | ||||||
| 26) | Excess casualty losses (see instructions) | 26) | ||||||
| 27) | Depreciation of your home from line 39 below | 27) | ||||||
| 28) | Carryover of excess casualty losses and depreciation from prior year (see instructions) | 28) | ||||||
| 29) | Add lines 26 through 28 | 29) | ||||||
| 30) | Allowable excess casualty losses and depreciation. Enter the smaller of line 25 or line 29 | 30) | ||||||
| 31) | Add lines 10, 24, and 30 | 31) | ||||||
| 32) | Casualty losses included on lines 10 and 30 (see instructions) | 32) | ||||||
| 33) | Allowable expenses for business use of your home. (Subtract line 32 from line 31.) See instructions for where to enter on your return | 33) | ||||||
| PART 3—Depreciation of Your Home | ||||||||
| 34) | Smaller of adjusted basis or fair market value of home (see instructions) | 34) | ||||||
| 35) | Basis of land | 35) | ||||||
| 36) | Basis of building (subtract line 35 from line 34) | 36) | ||||||
| 37) | Business basis of building (multiply line 36 by line 3) | 37) | ||||||
| 38) | Depreciation percentage (from applicable table or method) | 38) | % | |||||
| 39) | Depreciation allowable (multiply line 37 by line 38) | 39) | ||||||
| PART 4—Carryover of Unallowed Expenses to Next Year | ||||||||
| 40) | Operating expenses. Subtract line 24 from line 23. If less than zero, enter -0- | 40) | ||||||
| 41) | Excess casualty losses and depreciation. Subtract line 30 from line 29. If less than zero, enter -0- | 41) |
If you are an employee or a partner, or you file Schedule F (Form 1040), Profit or Loss From Farming, use the Worksheet To Figure the Deduction for Business Use of Your Home. The following instructions explain how to complete each part of the worksheet.
If you figure the percentage based on area, use lines 1 through 3 to figure the business-use percentage. Enter the percentage on line 3.
You can use any other reasonable method that accurately reflects your business-use percentage. If you operate a daycare facility and you meet the exception to the exclusive use test for part or all of the area you use for business, you must figure the business-use percentage for that area as explained under Daycare Facility, earlier. If you use another method to figure your business percentage, skip lines 1 and 2 and enter the percentage on line 3.
If you file Schedule F, enter your total gross income that is related to the business use of your home. This generally would be the amount on line 11 of Schedule F.
If you are an employee, enter your total wages that are related to the business use of your home.
Enter only the amounts that would be deductible whether or not you used your home for business (that is, amounts allowable as itemized deductions on Schedule A (Form 1040) or amounts for real estate taxes and net disaster loss by which you can increase your standard deduction.
Generally (disaster) waivers include only the part of a casualty loss that exceeds $100 plus 10% of adjusted gross income.
If you file Schedule F or are a partner, treat qualified mortgage insurance premiums as personal expenses for this step. Figure the amount to include on line 6 by completing Schedule A, line 13, in accordance with the instructions on page A-7 of the Schedule A (Form 1040) instructions. However, when figuring your adjusted gross income (Form 1040, line 38) for this purpose, exclude the gross income from business use of your home and the deductions attributable to that income. Include on line 6 the amount from Schedule A, line 13. See Lines 14-22 below to deduct part of the qualified mortgage insurance premiums not allowed because of the adjusted gross income limit. Do not file or use that Schedule A to figure the amount to deduct on line 13 of that schedule. Instead, complete a separate Schedule A to deduct the personal portion of your qualified mortgage insurance premiums.
Under column (a), Direct Expenses, enter expenses that benefit only the business part of your home. Under column (b), Indirect Expenses, enter expenses that benefit the entire home. You generally enter 100% of the expense. However, if the business percentage of an indirect expense is different from the percentage on line 3, enter only the business part of the expense on the appropriate line in column (a), and leave that line in column (b) blank.
Multiply your total indirect expenses (line 8, column (b)) by the business percentage from line 3. Enter the result on line 9. Add this amount to the total direct expenses (line 8, column (a)) and enter the total on line 10.
Enter any other business expenses that are not attributable to business use of the home on line 11. For employees, examples include travel, supplies, and business telephone expenses. Farmers generally should enter their total farm expenses before deducting office in the home expenses. Do not enter the deduction for one-half of your self-employment tax. Add the amounts on lines 10 and 11, and enter the total on line 12. Subtract line 12 from line 4, and enter the result on line 13. This is your deduction limit. You use it to determine whether you can deduct any of your other expenses for business use of the home this year. If you cannot, you will carry them over to next year.
If line 13 is zero or less, enter zero. Deduct your expenses for deductible home mortgage interest, qualified mortgage insurance premiums, real estate taxes, casualty losses, and any business expenses not attributable to use of your home on the appropriate lines of the schedule(s) for Form 1040 as explained earlier under Where To Deduct.
On lines 14 through 19, enter your otherwise nondeductible expenses for the business use of your home. These include utilities, insurance, repairs, and maintenance. If you rent, report the amount paid on line 16. If you file Schedule F, include any part of your home mortgage interest or qualified mortgage insurance premiums that is more than the limits given in Publication 936. (If you are an employee, do not enter any excess home mortgage interest or qualified mortgage insurance premiums.) In column (a), enter the expenses that benefit only the business part of your home (direct expenses). In column (b), enter the expenses that benefit the entire home (indirect expenses). Multiply line 20, column (b) by the business-use percentage (line 3) and enter this amount on line 21.
If you claimed a deduction for business use of your home on your 2007 tax return, enter the amount from line 40 of your 2007 worksheet on line 22.
On lines 25 through 30, figure your limit on deductions for excess casualty losses and depreciation.
On line 26, figure the excess casualty loss by multiplying the business use percentage from line 3 by the part of casualty losses that would not be allowable if you did not use your home for business (i.e., the casualty losses in excess of the amount on line 5).
On line 27, enter the depreciation deduction from Part 3.
If you claimed a deduction for business use of your home on your 2007 tax return, enter on line 28 the amount from line 41 of your 2007 worksheet.
On lines 29 and 30, figure your allowable excess casualty losses and depreciation.
On line 31, total all allowable business use of the home deductions.
On line 32, enter the total of the casualty losses shown on lines 10 and 30. Enter the amount from line 32 on line 33 of Form 4684, Section B. See the instructions for Form 4684 for more information on completing that form.
Line 33 is the total (other than casualty losses) allowable as a deduction for business use of your home. If you file Schedule F (Form 1040), enter this amount on line 34, Other expenses, of Schedule F and enter “Business Use of Home” on the line beside the entry. Do not add the specific expenses into other line totals of Part II of Schedule F.
If you are an employee or partner, see Where To Deduct, earlier, for information on how to claim the deduction.
Figure your depreciation deduction on lines 34 through 39. On line 34, enter the smaller of the adjusted basis or the fair market value of the property at the time you first used it for business. Do not adjust this amount for changes in basis or value after that date. Allocate the basis between the land and the building on lines 35 and 36. You cannot depreciate any part of the land. On line 38, enter the correct percentage for the current year from the tables in Publication 946. Multiply this percentage by the business basis to get the depreciation deduction. Enter this figure on lines 39 and 27. Complete and attach Form 4562 to your return if this is the first year you used your home, or an improvement or addition to your home, in business.
Complete these lines to figure the expenses that must be carried forward to next year.
Name of Provider _______________________________ TIN/SSN _____________ Week of _____________________________ Keep For Your Records |
| Child's Name | Monday | Tuesday | Wednesday | Thursday | Friday | Saturday | Sunday | Totals |
|---|---|---|---|---|---|---|---|---|
| Hours of attendance: _____ □Bkfst □Snack □Lunch □Snack □Dinner □Snack | Hours of attendance: _____ □Bkfst □Snack □Lunch □Snack □Dinner □Snack | Hours of attendance: _____ □Bkfst □Snack □Lunch □Snack □Dinner □Snack | Hours of attendance: _____ □Bkfst □Snack □Lunch □Snack □Dinner □Snack | Hours of attendance: _____ □Bkfst □Snack □Lunch □Snack □Dinner □Snack | Hours of attendance: _____ □Bkfst □Snack □Lunch □Snack □Dinner □Snack | Hours of attendance: _____ □Bkfst □Snack □Lunch □Snack □Dinner □Snack | Number served: Breakfasts: _____ Lunches: _____ Dinners: ______ Snacks: ______ | |
| Hours of attendance: _____ □Bkfst □Snack □Lunch □Snack □Dinner □Snack | Hours of attendance: _____ □Bkfst □Snack □Lunch □Snack □Dinner □Snack | Hours of attendance: _____ □Bkfst □Snack □Lunch □Snack □Dinner □Snack | Hours of attendance: _____ □Bkfst □Snack □Lunch □Snack □Dinner □Snack | Hours of attendance: _____ □Bkfst □Snack □Lunch □Snack □Dinner □Snack | Hours of attendance: _____ □Bkfst □Snack □Lunch □Snack □Dinner □Snack | Hours of attendance: _____ □Bkfst □Snack □Lunch □Snack □Dinner □Snack | Number served: Breakfasts: _____ Lunches: _____ Dinners: _____ Snacks: _____ | |
| Hours of attendance: _____ □Bkfst □Snack □Lunch □Snack □Dinner □Snack | Hours of attendance: _____ □Bkfst □Snack □Lunch □Snack □Dinner □Snack | Hours of attendance: _____ □Bkfst □Snack □Lunch □Snack □Dinner □Snack | Hours of attendance: _____ □Bkfst □Snack □Lunch □Snack □Dinner □Snack | Hours of attendance: _____ □Bkfst □Snack □Lunch □Snack □Dinner □Snack | Hours of attendance: _____ □Bkfst □Snack □Lunch □Snack □Dinner □Snack | Hours of attendance: _____ □Bkfst □Snack □Lunch □Snack □Dinner □Snack | Number served: Breakfasts: _____ Lunches: _____ Dinners: _____ Snacks: _____ | |
| Hours of attendance: _____ □Bkfst □Snack □Lunch □Snack □Dinner □Snack | Hours of attendance: _____ □Bkfst □Snack □Lunch □Snack □Dinner □Snack | Hours of attendance: _____ □Bkfst □Snack □Lunch □Snack □Dinner □Snack | Hours of attendance: _____ □Bkfst □Snack □Lunch □Snack □Dinner □Snack | Hours of attendance: _____ □Bkfst □Snack □Lunch □Snack □Dinner □Snack | Hours of attendance: _____ □Bkfst □Snack □Lunch □Snack □Dinner □Snack | Hours of attendance: _____ □Bkfst □Snack □Lunch □Snack □Dinner □Snack | Number served: Breakfasts: _____ Lunches: _____ Dinners: _____ Snacks: _____ |
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