TAILIEUCHUNG - Publication 587 Business Use of Your Home (Including Use by Daycare Providers)

The e-learning market is evolving quickly and is subject to rapid technological change, shifts in customer demands and evolving learning methodologies. To succeed, LSI must retain its competitive and leadership edge in the CAM and Bible content market niche, continue to expand its course offerings, upgrade its technology and distinguish its solutions. In both the CAM and Bible areas there are many suppliers of online information, including major players like WebMD, DrKoop, MedScape, Mediconsult, GNC, MotherNature, , iVillage, etc Many can be considered as potential strategic allies for LSI’s content . AOL, for instance, has LSI exclusive space on Instant Messenger, new member welcome message and. | Department of the Treasury Internal Revenue Service Publication 587 Cat. No. 15154T Business Use of Your Home Including Use by Daycare Providers For use in preparing 2012 Returns Get forms and other Information faster and easier by Internet Contents Future Reminders .1 Introduction .1 Qualifying for a Deduction . 2 Figuring the Deduction. 6 Deducting Expenses . 7 Depreciating Your Home .10 Daycare Facility .11 Sale or Exchange of Your Home . 13 Business Furniture and Equipment . 14 Where To Deduct .17 Worksheet To Figure the Deduction for Business Use of Your Home. 20 Exhibit A. Family Daycare Provider Meal and Snack Log . 26 Index . 27 Future Developments For the latest information about developments related to Publication 587 such as legislation enacted after it was published go to pub587. Reminders Photographs of missing children. The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST 1-800-843-5678 if you recognize a child. Introduction 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 Jan 05 2013 include any part of your property used exclusively as a hotel motel inn or similar establishment. This publication includes information on the following. The requirements for qualifying to deduct expenses for the business use of your home including special rules for storing inventory or product samples . Types of .

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