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Home Office

General Rules:
To qualify, a portion of your home or a separate structure must be used exclusively on a regular basis:
(1) As the principal place of your business (this includes a place where you conduct admistrative or management activities of the business if there is no other fixed location to conduct them),or
(2) as a place where you meet clients in the normal course of business.
Note: Do not fill in an amount for rent if you own your home.
If you lived at more than one location during the year,please completed expenses separately:
Tax Payer Spouse
Location - 1
Address:
Dates worked: From
<December 2025>
SunMonTueWedThuFriSat
30123456
78910111213
14151617181920
21222324252627
28293031123
45678910
To
<December 2025>
SunMonTueWedThuFriSat
30123456
78910111213
14151617181920
21222324252627
28293031123
45678910
From
<December 2025>
SunMonTueWedThuFriSat
30123456
78910111213
14151617181920
21222324252627
28293031123
45678910
To
<December 2025>
SunMonTueWedThuFriSat
30123456
78910111213
14151617181920
21222324252627
28293031123
45678910
Total area of home (sq.ft.):
Area used exclusively for business (sq. ft.):
Rent $ x $ months = $ $ x $ months = $
Utilities $ x $ months = $ $ x $ months = $
Repairs and maintenance expense $ $
Home insurance (total) $ $
Location - 2
Address:
Employer:
Dates worked: From
<December 2025>
SunMonTueWedThuFriSat
30123456
78910111213
14151617181920
21222324252627
28293031123
45678910
To
<December 2025>
SunMonTueWedThuFriSat
30123456
78910111213
14151617181920
21222324252627
28293031123
45678910
From
<December 2025>
SunMonTueWedThuFriSat
30123456
78910111213
14151617181920
21222324252627
28293031123
45678910
To
<December 2025>
SunMonTueWedThuFriSat
30123456
78910111213
14151617181920
21222324252627
28293031123
45678910
Total area of home (sq.ft.):
Area used exclusively for business (sq. ft.):
Rent $ x $ months = $ $ x $ months = $
Utilities $ x $ months = $ $ x $ months = $
Repairs and maintenance expense $ $
Home insurance (total) $ $
Home Owners:
If you own your home and you wish to claim depreciation of the office portion, please complete the following (unless you have provided this in a prior year).
Adjusted Basis of Property:  
$ Purchase Price of Property
$ Settlement Costs (abstract fees, legal fees, recording fees, surveys, transfer taxes, title insurance)
$ Capital Improvements made to property before it was made available for rent:
$ = TOTAL ADJUSTED BASIS
Value of land in price of property:  
$ (Note:Land is not a depreciable asset)
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