This form contains 58 fields organized into 33 sections. Below is a complete list of every field, its type, and what information is expected.

Field Name	Type	Description
Line 10 - Deductible mortgage interest (columns a & b)
Deductible mortgage interest — Column (a) Direct expenses	Number	Enter the portion of deductible mortgage interest attributable to direct expenses for the business use of your home.
Deductible mortgage interest — Column (b) Indirect expenses	Number	Enter the portion of deductible mortgage interest attributable to indirect expenses for the business use of your home.
Line 11 - Real estate taxes (columns a & b)
Real estate taxes — Direct (column a)	Number	Enter the dollar amount of real estate taxes paid that are direct expenses attributable to the business use of your home.
Real estate taxes — Indirect (column b)	Number	Enter the dollar amount of real estate taxes that are indirect expenses (homewide taxes) allocated to the business use of your home.
Line 12 - Add lines 9, 10, and 11 (columns a & b)
Line 12, column (a) — Total (direct expenses)	Number	Enter the sum of lines 9, 10, and 11 for column (a) (direct expenses). Fill only if 'Casualty losses — Direct expenses (Line 9a)', 'Deductible mortgage interest — Column (a) Direct expenses', 'Real estate taxes — Direct (column a)' Fill only if 11, 13, and 15 are filled (all). Depends on: Casualty losses — Direct expenses (Line 9a), Deductible mortgage interest — Column (a) Direct expenses, Real estate taxes — Direct (column a)
Line 12, column (b) — Total (indirect expenses)	Number	Enter the sum of lines 9, 10, and 11 for column (b) (indirect expenses). Fill only if 'Casualty losses — Indirect expenses (Line 9b)', 'Deductible mortgage interest — Column (b) Indirect expenses', 'Real estate taxes — Indirect (column b)' Fill only if 12, 14, and 16 are filled (all). Depends on: Casualty losses — Indirect expenses (Line 9b), Deductible mortgage interest — Column (b) Indirect expenses, Real estate taxes — Indirect (column b)
Line 13 - Multiply line12, column (b), by line7
Line 13 − Indirect expenses × Business percentage	Number	Enter the result of multiplying the amount on line 12, column (b) by the business percentage on line 7 to calculate the allowable portion of indirect expenses for business use of your home. Fill only if 'Business percentage (final)', 'Line 12, column (b) — Total (indirect expenses)' Fill only if 18 and 9 are filled (all). Depends on: Line 12, column (b) — Total (indirect expenses), Business percentage (final)
Line 14 - Add line12, column (a), and line13
Line 14 — Total (Add line 12, col. (a) and line 13)	Number	Enter the total equal to the sum of line 12, column (a) and line 13. Fill only if 'Line 12, column (a) — Total (direct expenses)', 'Line 13 − Indirect expenses × Business percentage' Fill only if 17 and 19 are filled (all). Depends on: Line 12, column (a) — Total (direct expenses), Line 13 − Indirect expenses × Business percentage
Line 15 - Subtract line14 from line8
Line 15 — Result of Line 8 minus Line 14	Number	Enter the result of subtracting line 14 from line 8 for this form; if the result is zero or less, enter -0. Fill only if 'Line 8 — Amount from Schedule C (line 29 plus gains/minus losses)', 'Line 14 — Total (Add line 12, col. (a) and line 13)' Fill only if 10 and 20 are filled (all). Depends on: Line 8 — Amount from Schedule C (line 29 plus gains/minus losses), Line 14 — Total (Add line 12, col. (a) and line 13)
Line 16 - Excess mortgage interest (columns a & b)
Excess mortgage interest — Direct expenses (column a)	Number	Enter the amount of excess mortgage interest attributable to direct business use of the home to report in column (a).
Excess mortgage interest — Indirect expenses (column b)	Number	Enter the amount of excess mortgage interest attributable to indirect (shared) business use of the home to report in column (b).
Line 17 - Excess real estate taxes (columns a & b)
Excess real estate taxes — Direct (column a)	Number	Enter the excess real estate taxes amount allocated to direct expenses for your business use of the home (column a).
Excess real estate taxes — Indirect (column b)	Number	Enter the excess real estate taxes amount allocated to indirect expenses for your business use of the home (column b).
Line 18 - Insurance (columns a & b)
Insurance — Direct expenses (line 18, column a)	Number	Enter the amount of insurance expenses directly attributable to the business use of your home for the tax year.
Insurance — Indirect expenses (line 18, column b)	Number	Enter the portion of insurance expenses that are indirect (allocated) to the business use of your home for the tax year.
Line 19 - Rent (columns a & b)
Rent — Column (a) Direct expenses	Number	Enter the amount of rent paid that is claimed as a direct business expense for the home (column a).
Rent — Column (b) Indirect expenses	Number	Enter the amount of rent allocated as an indirect expense related to the business use of the home (column b).
Line 20 - Repairs and maintenance (columns a & b)
Repairs and maintenance — column (a) Direct expenses	Number	Enter the portion of repairs and maintenance costs that are direct expenses for the business use of your home.
Repairs and maintenance — column (b) Indirect expenses	Number	Enter the portion of repairs and maintenance costs that are indirect or allocable expenses for the business use of your home.
Line 21 - Utilities (columns a & b)
Utilities — Direct expenses (column a)	Number	Enter the total utilities amount that was paid and directly attributable to the business portion of your home for the tax year.
Utilities — Indirect expenses (column b)	Number	Enter the total utilities amount that is an indirect or shared/homewide expense allocable to the business use of your home for the tax year.
Line 22 - Other expenses (columns a & b)
Other expenses — Direct (column a)	Number	Enter the total amount of other business-related operating expenses not listed elsewhere that are direct expenses attributable to the business (column a).
Other expenses — Indirect (column b)	Number	Enter the total amount of other operating expenses not listed elsewhere that are indirect or allocable expenses for the home business (column b).
Line 23 - Add lines 16 through 22 (columns a & b)
Line 23, column (a) — Direct expenses total	Number	Enter the sum of lines 16 through 22 for column (a) (the total direct business-use operating expenses). Fill only if 'Excess mortgage interest — Direct expenses (column a)', 'Excess real estate taxes — Direct (column a)', 'Insurance — Direct expenses (line 18, column a)', 'Rent — Column (a) Direct expenses', 'Repairs and maintenance — column (a) Direct expenses', 'Utilities — Direct expenses (column a)', 'Other expenses — Direct (column a)' Fill only if 22, 24, 26, 28, 30, 32, and 34 are filled (all). Depends on: Excess mortgage interest — Direct expenses (column a), Excess real estate taxes — Direct (column a), Insurance — Direct expenses (line 18, column a), Rent — Column (a) Direct expenses, Repairs and maintenance — column (a) Direct expenses, Utilities — Direct expenses (column a), Other expenses — Direct (column a)
Line 23, column (b) — Indirect expenses total	Number	Enter the sum of lines 16 through 22 for column (b) (the total indirect business-use operating expenses). Fill only if 'Excess mortgage interest — Indirect expenses (column b)', 'Excess real estate taxes — Indirect (column b)', 'Insurance — Indirect expenses (line 18, column b)', 'Rent — Column (b) Indirect expenses', 'Repairs and maintenance — column (b) Indirect expenses', 'Utilities — Indirect expenses (column b)', 'Other expenses — Indirect (column b)' Fill only if 23, 25, 27, 29, 31, 33, and 35 are filled (all). Depends on: Excess mortgage interest — Indirect expenses (column b), Excess real estate taxes — Indirect (column b), Insurance — Indirect expenses (line 18, column b), Rent — Column (b) Indirect expenses, Repairs and maintenance — column (b) Indirect expenses, Utilities — Indirect expenses (column b), Other expenses — Indirect (column b)
Line 24 - Multiply line23, column (b), by line7
topmostSubform[0].Page1[0].f1_38[0	Text	Enter the value for the field on Page 1. This field is part of the general information section of the form. Fill only if 'Business percentage (final)', 'Line 23, column (b) — Indirect expenses total' Fill only if 37 and 9 are filled (all). Depends on: Line 23, column (b) — Indirect expenses total, Business percentage (final)
Line 25 - Carryover of prior year operating expenses
25 Carryover of prior year operating expenses (see instructions) 25	Text	Enter the carryover of prior year operating expenses for Line 25. Refer to the instructions for more details.
Line 26 - Add line23, column (a), line24, and line25
26	Text	Enter the value for line 26 as specified in the form instructions. Fill only if 'Line 23, column (a) — Direct expenses total', 'topmostSubform[0].Page1[0].f1_38[0', '25 Carryover of prior year operating expenses (see instructions) 25' Fill only if 36, 38, and 39 are filled (all). Depends on: Line 23, column (a) — Direct expenses total, topmostSubform[0].Page1[0].f1_38[0, 25 Carryover of prior year operating expenses (see instructions) 25
Line 27 - Allowable operating expenses (smaller of line15 or line26)
Allowable operating expenses (Line 27)	Number	Enter the allowable operating expenses — the smaller of line 15 or line 26 from this form. Fill only if 'Line 15 — Result of Line 8 minus Line 14', '26' Fill only if 21 and 40 are filled (all). Depends on: Line 15 — Result of Line 8 minus Line 14, 26
Line 28 - Limit on excess casualty losses and depreciation
Limit on excess casualty losses and depreciation (Line 28)	Number	Enter the limit on excess casualty losses and depreciation by subtracting line 27 from line 15 and recording that resulting amount. Fill only if 'Line 15 — Result of Line 8 minus Line 14', 'Allowable operating expenses (Line 27)' Fill only if 21 and 41 are filled (all). Depends on: Line 15 — Result of Line 8 minus Line 14, Allowable operating expenses (Line 27)
Line 29 - Excess casualty losses
topmostSubform[0].Page1[0].f1_43[0	Text	Enter the value as specified in the form instructions.
Line 30 - Depreciation of your home from line 42
30 Depreciation of your home from line 42 below. 30	Text	Enter the depreciation of your home from line 42 below. Fill only if 'Depreciation allowable' Fill only if 56 is filled. Depends on: Depreciation allowable
Line 31 - Carryover of prior year excess casualty losses and depreciation
topmostSubform[0].Page1[0].f1_45[0	Text	Enter the value as specified in the form instructions.
Line 32 - Add lines 29 through 31
32 Add lines 29 through 31	Text	Add the values from lines 29 through 31 and enter the total here. Fill only if 'topmostSubform[0].Page1[0].f1_43[0', '30 Depreciation of your home from line 42 below. 30', 'topmostSubform[0].Page1[0].f1_45[0' Fill only if 43, 44, and 45 are filled (all). Depends on: topmostSubform[0].Page1[0].f1_43[0, 30 Depreciation of your home from line 42 below. 30, topmostSubform[0].Page1[0].f1_45[0
Line 33 - Allowable excess casualty losses and depreciation (smaller of line28 or line32)
33 Allowable excess casualty losses and depreciation. Enter the smaller of line 28 or line 32	Text	Enter the allowable excess casualty losses and depreciation, which is the smaller of line 28 or line 32. Fill only if 'Limit on excess casualty losses and depreciation (Line 28)', '32 Add lines 29 through 31' Fill only if 42 and 46 are filled (all). Depends on: Limit on excess casualty losses and depreciation (Line 28), 32 Add lines 29 through 31
Line 34 - Add lines 14, 27, and 33
Line 34 — Add lines 14, 27, and 33 (Subtotal of allowable expenses)	Number	Enter the total dollar amount that is the sum of line 14, line 27, and line 33 (the subtotal of allowable expenses for business use of your home). Fill only if 'Line 14 — Total (Add line 12, col. (a) and line 13)', 'Allowable operating expenses (Line 27)', '33 Allowable excess casualty losses and depreciation. Enter the smaller of line 28 or line 32' Fill only if 20, 41, and 47 are filled (all). Depends on: Line 14 — Total (Add line 12, col. (a) and line 13), Allowable operating expenses (Line 27), 33 Allowable excess casualty losses and depreciation. Enter the smaller of line 28 or line 32
Line 35 - Casualty loss portion (carry to Form 4684)
topmostSubform[0].Page1[0].f1_49[0	Text	Enter the value as specified in the form instructions.
Line 36 - Allowable expenses for business use of your home (enter on Schedule C)
Allowable expenses for business use of your home	Number	Enter the allowable expenses for business use of your home (subtract line 35 from line 34) — this is the amount to enter on Schedule C, line 30. Fill only if 'Line 34 — Add lines 14, 27, and 33 (Subtotal of allowable expenses)', 'topmostSubform[0].Page1[0].f1_49[0' Fill only if 48 and 49 are filled (all). Depends on: Line 34 — Add lines 14, 27, and 33 (Subtotal of allowable expenses), topmostSubform[0].Page1[0].f1_49[0
Line 8 - Amount from Schedule C
Line 8 — Amount from Schedule C (line 29 plus gains/minus losses)	Number	Enter the amount from Schedule C, line 29, including any gain derived from the business use of your home and minus any loss from the trade or business not derived from the business use of your home.
Line 9 - Casualty losses (columns a & b)
Casualty losses — Direct expenses (Line 9a)	Number	Enter the dollar amount of casualty losses that are direct expenses related to the business use of your home to report in column (a).
Casualty losses — Indirect expenses (Line 9b)	Number	Enter the dollar amount of casualty losses that are indirect expenses related to the business use of your home to report in column (b).
Part I - Part of Your Home Used for Business
Area used for business	Number	Enter the square footage of the part of your home used regularly and exclusively for business, for daycare, or for storage of inventory or product samples.
Total area of home	Number	Enter the total square footage of your home.
Business area percentage (line 1 ÷ line 2)	Number	Enter the result of dividing the area used for business (line 1) by the total area of the home (line 2) expressed as a percentage. Fill only if 'Area used for business', 'Total area of home' Fill only if 3 and 4 are filled (all). Depends on: Area used for business, Total area of home
Total daycare hours used (line 4)	Number	Enter the total hours used for daycare during the year (the product of days used for daycare during the year and hours used per day).
Total possible daycare hours (line 5)	Number	Enter the total hours available for the year for daycare use (if you did not start or stop during the year, enter 8760).
Daycare usage fraction (line 4 ÷ line 5)	Number	Enter the result of dividing line 4 by line 5 as a decimal to show the fraction of the year the home was used for daycare. Fill only if 'Total daycare hours used (line 4)', 'Total possible daycare hours (line 5)' Fill only if 6 and 7 are filled (all). Depends on: Total daycare hours used (line 4), Total possible daycare hours (line 5)
Business percentage (final)	Number	Enter the business-use percentage for your home (for daycare facilities not used exclusively for business multiply line 6 by line 3; all others enter the amount from line 3).
Part III - Depreciation of Your Home
Home adjusted basis or fair market value (smaller)	Number	Enter the smaller of your home's adjusted basis or its fair market value for the property used in the business.
Value of land included on line 37	Number	Enter the portion of the amount on line 37 that is attributable to the land.
Basis of building	Number	Enter the building's basis calculated by subtracting the land value on line 38 from the amount on line 37. Fill only if 'Home adjusted basis or fair market value (smaller)', 'Value of land included on line 37' Fill only if 51 and 52 are filled (all). Depends on: Home adjusted basis or fair market value (smaller), Value of land included on line 37
Business basis of building	Number	Enter the business-use portion of the building's basis (multiply the amount on line 39 by the business-use percentage on line 7). Fill only if 'Business percentage (final)', 'Basis of building' Fill only if 53 and 9 are filled (all). Depends on: Basis of building, Business percentage (final)
Depreciation percentage	Number	Enter the depreciation percentage to be applied to the business basis of the building, per the form instructions.
Depreciation allowable	Number	Enter the allowable depreciation amount (multiply the amount on line 40 by the percentage on line 41) and carry this amount to line 30. Fill only if 'Business basis of building', 'Depreciation percentage' Fill only if 54 and 55 are filled (all). Depends on: Business basis of building, Depreciation percentage
Part IV - Carryover of Unallowed Expenses to 2024
Operating expenses carryover to 2024 (Line 43)	Number	Enter the dollar amount of operating expenses being carried over to 2024 (the result of line 26 minus line 27; enter 0 if the result is less than zero). Fill only if '26', 'Allowable operating expenses (Line 27)' Fill only if 40 and 41 are filled (all). Depends on: 26, Allowable operating expenses (Line 27)
Excess casualty losses and depreciation carryover to 2024 (Line 44)	Number	Enter the dollar amount of excess casualty losses and depreciation being carried over to 2024 (the result of line 32 minus line 33; enter 0 if the result is less than zero). Fill only if '32 Add lines 29 through 31', '33 Allowable excess casualty losses and depreciation. Enter the smaller of line 28 or line 32' Fill only if 46 and 47 are filled (all). Depends on: 32 Add lines 29 through 31, 33 Allowable excess casualty losses and depreciation. Enter the smaller of line 28 or line 32
Taxpayer identification
Name(s) of proprietor(s)	Text	Enter the full name of the proprietor or proprietors as shown on your tax records.
Social Security Number	Text	Enter the proprietor's nine-digit Social Security Number (SSN), typically entered without dashes. Max length: 11 characters

Form 8829, Expenses for Business Use of Your Home Instructions