Rules
Tax treatment of US home office storage under IRS rules
Home office storage tax deduction rules under IRS Publication 587: built-in shelving, exclusive-use tests, Form 8829, depreciation and records.
Topic
recordkeeping
Rules
How IRS Publication 463 defines a business mileage log for US taxpayers
Tax deduction mileage logs must meet IRS Publication 463 rules: contemporaneous entries, five elements, and proof that holds up in Tax Court.
Maintenance
4 records the SBA says prove a business vehicle expense
Tax deduction mileage needs four record types the SBA names: a mileage log, receipts, repair papers, and depreciation files, each matched to Schedule C lines.