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.Department of the Treasury AttachmentInternal Revenue Service (99) See separate instructions.Sequence No.66Name(s) of proprietor(s) Your social security numberPaula Carlson999 00 0000Part I Part of Your Home Used for Business1 Area used regularly and exclusively for business, regularly for day care, or for storage of inventory3001or product samples (see instructions)2,80022 Total area of home3 10.7 %3 Divide line 1 by line 2.Enter the result as a percentageFor day-care facilities not used exclusively for business, also complete lines 4 6.All others, skip lines 4 6 and enter the amount from line 3 on line 7.4 hr.4 Multiply days used for day care during year by hours used per day5 8,760 hr.5 Total hours available for use during the year (365 days 24 hours) (see instructions)6.6 Divide line 4 by line 5.Enter the result as a decimal amount7 Business percentage.For day-care facilities not used exclusively for business, multiply line 6 byline 3 (enter the result as a percentage).All others, enter the amount from line 3 10.77 %Part II Figure Your Allowable Deduction8 Enter the amount from Schedule C, line 29, plus any net gain or (loss) derived from the business use ofyour home and shown on Schedule D or Form 4797.If more than one place of business, see instructions 1,4008See instructions for columns (a) and (b) before(a) Direct expenses (b) Indirect expensescompleting lines 9 20.99 Casualty losses (see instructions)8,3331010 Deductible mortgage interest (see instructions)2,3331111 Real estate taxes (see instructions)10,6661212 Add lines 9, 10, and 111,1411313 Multiply line 12, column (b) by line 71,1411414 Add line 12, column (a) and line 1315 25915 Subtract line 14 from line 8.If zero or less, enter -0-1616 Excess mortgage interest (see instructions)17 43317 Insurance1818 Repairs and maintenance19 80019 Utilities20 58320 Other expenses (see instructions)1,8162121 Add lines 16 through 201942222 Multiply line 21, column (b) by line 72323 Carryover of operating expenses from 2001 Form 8829, line 411942424 Add line 21 in column (a), line 22, and line 231942525 Allowable operating expenses.Enter the smaller of line 15 or line 2426 6526 Limit on excess casualty losses and depreciation.Subtract line 25 from line 152727 Excess casualty losses (see instructions)28 26628 Depreciation of your home from Part III below2929 Carryover of excess casualty losses and depreciation from 2001 Form 8829, line 4230 26630 Add lines 27 through 29653131 Allowable excess casualty losses and depreciation.Enter the smaller of line 26 or line 3032 1,40032 Add lines 14, 25, and 313333 Casualty loss portion, if any, from lines 14 and 31.Carry amount to Form 4684, Section B34 Allowable expenses for business use of your home.Subtract line 33 from line 32.Enter hereand on Schedule C, line 30.If your home was used for more than one business, see instructions 1,40034Part III Depreciation of Your Home180,0003535 Enter the smaller of your home s adjusted basis or its fair market value (see instructions)25,0003636 Value of land included on line 3537 155,00037 Basis of building.Subtract line 36 from line 3538 16,58538 Business basis of building.Multiply line 37 by line 739 1.605 %39 Depreciation percentage (see instructions)40 Depreciation allowable (see instructions).Multiply line 38 by line 39.Enter here and on line 28 above 40 266Part IV Carryover of Unallowed Expenses to 20034141 Operating expenses.Subtract line 25 from line 24.If less than zero, enter -0-42 Excess casualty losses and depreciation.Subtract line 31 from line 30.If less than zero, enter -0- 42 201For Paperwork Reduction Act Notice, see page 4 of separate instructions.Cat.No.13232M Form 8829 (2005)FIGURE 8.5FORM 8829 LINE BY LINE168OMB No.1545-0172Depreciation and AmortizationForm 4562(Including Information on Listed Property)2005Department of the Treasury AttachmentInternal Revenue Service See separate instructions.Attach to your tax return.Sequence No.67Name(s) shown on return Business or activity to which this form relates Identifying numberPaula Carlson Computer Software Consultant 999-00-0000Part I Election To Expense Certain Tangible Property Under Section 179Note: If you have any listed property, complete Part V before you complete Part I.1 $24,0001 Maximum amount.See page 2 of the instructions for a higher limit for certain businesses22 Total cost of section 179 property placed in service (see page 3 of the instructions)3 $200,0003 Threshold cost of section 179 property before reduction in limitation44 Reduction in limitation.Subtract line 3 from line 2.If zero or less, enter -0-5 Dollar limitation for tax year.Subtract line 4 from line 1.If zero or less, enter -0-.If marriedfiling separately, see page 2 of the instructions 5(a) Description of property (b) Cost (business use only) (c) Elected cost677 Listed property.Enter the amount from line 2988 Total elected cost of section 179 property.Add amounts in column (c), lines 6 and 799 Tentative deduction.Enter the smaller of line 5 or line 81010 Carryover of disallowed deduction from line 13 of your 2001 Form 45621111 Business income limitation.Enter the smaller of business income (not less than zero) or line 5 (see instructions)12 Section 179 expense deduction.Add lines 9 and 10, but do not enter more than line 11 1213 Carryover of disallowed deduction to 2003.Add lines 9 and 10, less line 12 13Note: Do not use Part II or Part III below for listed property.Instead, use Part V.Part II Special Depreciation Allowance and Other Depreciation (Do not include listed property.)14 Special depreciation allowance for qualified property (other than listed property) placed inservice during the tax year (see page 3 of the instructions) 1415 Property subject to section 168(f)(1) election (see page 4 of the instructions) 1516 Other depreciation (including ACRS) (see page 4 of the instructions) 16Part III MACRS Depreciation (Do not include listed property.) (See page 4 of the instructions.)Section A1717 MACRS deductions for assets placed in service in tax years beginning before 200218 If you are electing under section 168(i)(4) to group any assets placed in service during the taxyear into one or more general asset accounts, check hereSection B Assets Placed in Service During 2002 Tax Year Using the General Depreciation System(b) Month and (c) Basis for depreciation(d) Recovery(a) Classification of property year placed in (business/investment use (e) Convention (f) Method (g) Depreciation deductionperiodservice only see instructions)19a 3-year propertyb 5-year property 1,800 5 yr HY DDBc 7-year propertyd 10-year propertye 15-year propertyf 20-year propertyg 25-year property 25 yrs.S/L27.5 yrs.MM S/Lh Residential rental27.5 yrs.MM S/Lproperty39 yrs.MM S/L 266i Nonresidential realMM S/LpropertySection C Assets Placed in Service During 2002 Tax Year Using the Alternative Depreciation System20a Class life S/Lb 12-year 12 yrs.S/Lc 40-year 40 yrs.MM S/LPart IV Summary (see page 6 of the instructions)2121 Listed property.Enter amount from line 2822 Total
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