This revenue procedure provides an optional safe harbor method that individual
taxpayers may use to determine the amount of deductible expenses attributable to certain business
use of a residence during the taxable year. This safe harbor method is an alternative to the
calculation, allocation, and substantiation of actual expenses for purposes of satisfying the
requirements of § 280A of the Internal Revenue Code. This revenue procedure is effective for
taxable years beginning on or after January 1, 2013.