form 8829 instructions 2024

[L1] To determine the area on lines 1 and 2, you can use square feet
or any other reasonable method if it accurately figures your
business percentage on line 7

[L4] Example. Your home is used Monday through Friday for 12
hours per day for 250 days during the year. It is also used on 50
Saturdays for 8 hours per day. Enter 3,400 hours on line 4 (3,000
hours for weekdays plus 400 hours for Saturdays).

[L5] If you started or stopped using your home for daycare in 2024,
you must prorate the number of hours based on the number of
days the home was available for daycare. Do not enter 8,784.
Instead, multiply 24 hours by the number of days available and
enter the result.

[L8] If all the gross income from your trade or business is from the
business use of your home, enter on line 8 the amount from
Schedule(s) C, line 29 with adjsutments (See Instructions)
or
If some of the income is from a place of business other than
your home, you must first determine the part of your gross
income (Schedule C, line 7, and gains from Form 8949,
Schedule D, and Form 4797) from the business use of your
home. (See Instructions)

[L9a] See instructions for Columns a and B before enter data for rows 9-22


[L31] Enter any amount from your 2023 Form 8829, line 44



