IRS Publication 587 covers the business use of your home and explains how to figure and claim the deduction. Publication 587 also covers special rules for daycare providers. The purpose of the publication is to provide information on figuring and claiming the deduction for business use of your home. The term "home" includes a house, apartment, condominium, mobile home, boat or similar property which provides basic living accommodations. It also includes structures on the property, such as unattached garage, studio, barn or greenhouse. However, it does not include any part of your property used exclusively as a hotel, motel, inn or similar establishment.