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8829 2018
<br />Expenses for Business Use of Your Home
<br />176
<br />Part I Part of Your Home Used for Business
<br />Part II Figure Your Allowable Deduction
<br />Part III Depreciation of Your Home
<br />Part IV Carryover of Unallowed Expenses to 2019
<br />home you used for business during the year.
<br />1
<br />1
<br />2 2
<br />3 3
<br />For daycare facilities not used exclusively for business, go to line 4. All others, go to line 7.
<br />4 4
<br />5 5
<br />6 6
<br />7
<br />7
<br />8
<br />8
<br />9 9
<br />10 10
<br />11 11
<br />12 12
<br />13 13
<br />14 14
<br />15 15
<br />16 16
<br />17 17
<br />18 18
<br />19 19
<br />20 20
<br />21 21
<br />22
<br />2323
<br />2424
<br />25 25
<br />26 26
<br />27
<br />28 28
<br />29 29
<br />30
<br />31 31
<br />32 32
<br />33 33
<br />34
<br />35
<br />36
<br />36
<br />37 37
<br />38 38
<br />39 39
<br />40 40
<br />42 42
<br />43 43
<br />For Paperwork Reduction Act Notice, see your tax return instructions.
<br />Form
<br />Area used regularly and exclusively for business, regularly for daycare, or for storage of
<br />inventory or product samples (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
<br />Total area of home . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
<br />Divide line 1 by line 2. Enter the result as a percentage . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .%
<br />Multiply days used for daycare during year by hours used per day . . . . . . . . . . . . . . . . . .hr.
<br />Total hours available for use during the year (365 days x 24 hours) (see instructions) 8,760hr.
<br />Divide line 4 by line 5. Enter the result as a decimal amount . . . . . . . . . . . . . . . . . . . . . . . .
<br />Business percentage. For daycare facilities not used exclusively for business, multiply line 6 by
<br />line 3 (enter the result as a percentage). All others, enter the amount from line 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .%
<br />Casualty losses (see instructions) . . . . . . . . . . . . . . . . . . .
<br />Deductible mortgage interest (see instructions) . . . . .
<br />Real estate taxes (see instructions) . . . . . . . . . . . . . . . . .
<br />Add lines 9, 10, and 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
<br />Multiply line 12, column (b), by line 7 . . . . . . . . . . . . . . . .
<br />Add line 12, column (a), and line 13 . . . . . . . . . . . . . . . . .
<br />Subtract line 14 from line 8. If zero or less, enter -0-
<br />Excess mortgage interest (see instructions) . . . . . . . .
<br />Insurance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
<br />Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . . . . .
<br />Utilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
<br />Other expenses (see instructions) . . . . . . . . . . . . . . . . . . .
<br />Add lines 16 through 22 . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
<br />Multiply line 23, column (b), by line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
<br />Carryover of prior year operating expenses (see instructions) . . . . . . . . . . . . . . . . . . . . . . .
<br />Add line 23, column (a), line 24, and line 25 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
<br />Allowable operating expenses. Enter the smaller of line 15 or line 26 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
<br />Limit on excess casualty losses and depreciation. Subtract line 27 from line 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
<br />Excess casualty losses (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
<br />Depreciation of your home from line 42 below . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
<br />Carryover of prior year excess casualty losses and depreciation (see
<br />Add lines 29 through 31 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
<br />Allowable excess casualty losses and depreciation. Enter the smaller of line 28 or line 32 . . . . . . . . . . . . . . . . . . . . . . . . .
<br />Add lines 14, 27, and 33 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
<br />Casualty loss portion, if any, from lines 14 and 33. Carry amount to Form 4684 (see instructions) . . . . . . . . . . . . . . . . . .Allowable expenses for business use of your home. Subtract line 35 from line 34. Enter here
<br />and on Schedule C, line 30. If your home was used for more than one business, see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
<br />Enter the smaller of your home's adjusted basis or its fair market value (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . .
<br />Value of land included on line 37 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
<br />Basis of building. Subtract line 38 from line 37 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
<br />Business basis of building. Multiply line 39 by line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
<br />Depreciation percentage (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .%
<br />Operating expenses. Subtract line 27 from line 26. If less than zero, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
<br />Excess casualty losses and depreciation. Subtract line 33 from line 32. If less than zero, enter -0- . . . . . . . . . . . . . . . . .
<br />OMB No. 1545-0074
<br />AttachmentDepartment of the Treasury
<br />Internal Revenue Service Sequence No.
<br />Name(s) of proprietor(s)
<br />Depreciation allowable (see instructions). Multiply line 40 by line 41. Enter here and on line 30 above . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
<br />Form 8829 (2018)
<br />DAA
<br /> File only with Schedule C (Form 1040). Use a separate Form 8829 for each
<br /> Go to www.irs.gov/Form8829 for instructions and the latest information.
<br />
<br />
<br />Your social security number
<br />See instructions for columns (a) and (b) before . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
<br />(a) Direct expenses (b) Indirect expensescompleting lines 9-22.
<br />(99)
<br />35
<br />Rent . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
<br />22
<br />30
<br />27
<br />34
<br />4141
<br />Enter the amount from Schedule C, line 29, plus any gain derived from the business use of your home, minus any
<br />instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
<br />loss from the trade or business not derived from the business use of your home (see instructions)
<br />4444
<br />Excess real estate taxes (see instructions) . . . . . . . . . .
<br />SHANON M LARIMER 302-86-8984
<br />250
<br />1650
<br />15.15
<br />15.15
<br />184,954
<br />184,954
<br />8,374
<br />3,727
<br />1,109
<br />480
<br />2,511
<br />5,544
<br />21,745
<br />3,294
<br />3,294
<br />3,294
<br />181,660
<br />1,023
<br />1,023
<br />1,023
<br />4,317
<br />4,317
<br />261,000
<br />261,000
<br />39,542
<br />2.5640SEE STMT 1 1,023
<br />0
<br />0
<br />SEE STMT 2
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