Business-Use-of-Home - Form 8829 - Enter 2019 indirect and direct expenses

Sep 19, 2026

Upload by Connor

Business Use of Home (Form 8829) for 2019 provides structured prompts to calculate and allocate expenses between business and personal portions of a home. It guides entries for indirect expenses that support overall household use, and direct expenses that specifically benefit the business areas. The form includes sections for mortgage interest, real estate taxes, insurance, utilities, rent, repairs, and casualty losses, along with instructions for applying the business-use percentage. It also includes an asset acquisition list to report purchased or converted business assets with service dates and costs.

LanguageEnglish

CategoryForms

FormatPDF

Pages2

Reading Time1 min

AccessFree to download

INDIRECT EXPENSES

DIRECT EXPENSES

Asset Acquisition List

| ORGANIZER | | | | | | | | --- | --- | --- | --- | --- | --- | --- | | 2019 | 1040 | US | Business Use of Home (Form 8829) | | No. | 29 | | Please enter 2019 indirect expenses in full. Nonbusiness portion will carry to Schedule A.
Business percentage will be applied to indirect expenses only. | | | | | | | | BUSINESS USE OF HOME
Form Number of form (e.g. , enter 2 for Schedule C number 2) Business use area (square footage) Total area of home (square footage) Total hours facility used (for daycare facilities only) Total hours available (if not 8,760) Area of home included above used exclusively for daycare business, if any (sq ft) %( .xx) or amount of gross income from home if not 100%(-1 if none) %( .xx) or amount of expenses from home if not 100%(-1 if none) | | | | 2019 Amount 2018 Amount
| | | | INDIRECT EXPENSES | | | | | | | | NOTE: Indirect expenses are for keeping up and running your entire home.
They benefit both the business and personal parts of your home.
Mortgage interest Real estate taxes Casualty losses Insurance Miscellaneous
Rent Repairs and maintenance Utilities Excess mortgage interest Excess real estate taxes Other indirect expenses:

| | | | | | | | DIRECT EXPENSES
NOTE: Direct expenses benefit only the business part of your home. They include painting or repairs made to specific areas or rooms used for business. | | | | | | | | Mortgage interest Real estate taxes Casualty losses Insurance Miscellaneous
Rent Repairs and maintenance Utilities Excess mortgage interest Excess real estate taxes Excess casualty losses Allowable casualty losses Other direct expenses:

| | | | | | | | | | | | | | 29 | Series: 22 Business Use of Home (Form 8829) ORGANIZER | | | | 1040 | US | Asset Acquisition List | | | | | | | | | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | If you purchased any business assets (furniture, equipment, vehicles, real estate, etc.) or converted any personal assets to business use in 2018, please enter all pertinent information below. | | | | | | | | | | | | | | | | No. | | Description of Property | | | | Related
Business
or Activity | Preparer Use Only | | | Date Placed
in Service | Cost
or
Basis | Preparer Use Only | | | | | | | | | | | Form | No. of
Form | Category | | | Current
Section 179 | | Method | | | FO | R BUSINESS USE OF HOME, PROV *THE PURCHASE DATE & PRICE O | | | | IDE: F HOME | | | | | | | | | | | AN | D
*THE COST(S) & DATE(S) OF ANY | | | | MAJOR IMP | ROVEM | ENTS | SINCE | PURCHASE | | | | | | | AN | D
*THE FAIR MARKET VALUE OF TH | | | | E HOME ON | THE D | ATE THAT | BU | SINESS | USE OF H | OME BEG | | AN. | | | | | | | | | | | | | | | | | | 4 | | | | | | | | | | | | | | | | 5 | | (Example) House at 100 Main St | | | | | | | | 1/1/90 | $200,000 | | | | | 6 | | FMV on 9/1/2019 = $320,000 | | | | | | | | | | | | | | 7 | | Kitchen Renovation
Porch Renovation | | | | | | | | 6/1/00
4/1/05 | $20,000
$ 6,500 | | | | | 8 | | ************************************************ | | | | **************** | ********** | ********* | ********* | ************* | ************* | ************* | | ********* | | 9 | | | | | | | | | | | | | | | | 10 | | | | | | | | | | | | | | | | 11 | | | | | | | | | | | | | | | | 12 | | | | | | | | | | | | | | | | 13 | | | | | | | | | | | | | | | | 14 | | | | | | | | | | | | | | | | 15 | | | | | | | | | | | | | | | | 16 | | | | | | | | | | | | | | | | 17 | | | | | | | | | | | | | | | | 18 | | | | | | | | | | | | | | | | 19 | | | | | | | | |

FAQs

What information does the INDIRECT EXPENSES section require for 2019?

It requires entry of categories such as mortgage interest, real estate taxes, casualty losses, insurance, miscellaneous, rent, repairs and maintenance, and utilities, noting that these benefit both business and personal parts of the home.

How should the business percentage be applied to indirect expenses and direct expenses?

The instructions state that the business percentage is applied to indirect expenses only, while direct expenses are those that benefit only the business portion of the home.

What is the purpose of the Asset Acquisition List in this document?

It collects details for business assets purchased or personal assets converted to business use, including description, related business/activity, date placed in service, and cost or basis.

Sep 19, 2026

Upload by Connor