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1040nr Ez 2012

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1040nr ez 2012 26. 1040nr ez 2012   Car Expenses and Other Employee Business Expenses Table of Contents What's New Introduction Useful Items - You may want to see: Travel ExpensesTraveling Away From Home Tax Home Temporary Assignment or Job What Travel Expenses Are Deductible? Travel in the United States Travel Outside the United States Conventions Entertainment Expenses50% Limit What Entertainment Expenses Are Deductible? What Entertainment Expenses Are Not Deductible? Gift Expenses Transportation ExpensesArmed Forces reservists. 1040nr ez 2012 Parking fees. 1040nr ez 2012 Advertising display on car. 1040nr ez 2012 Car pools. 1040nr ez 2012 Hauling tools or instruments. 1040nr ez 2012 Union members' trips from a union hall. 1040nr ez 2012 Car Expenses RecordkeepingHow To Prove Expenses How Long To Keep Records and Receipts How To ReportGifts. 1040nr ez 2012 Statutory employees. 1040nr ez 2012 Reimbursements Completing Forms 2106 and 2106-EZ Special Rules What's New Standard mileage rate. 1040nr ez 2012  For 2013, the standard mileage rate for the cost of operating your car for business use is 56½ cents per mile. 1040nr ez 2012 Car expenses and use of the standard mileage rate are explained under Transportation Expenses , later. 1040nr ez 2012 Depreciation limits on cars, trucks, and vans. 1040nr ez 2012  For 2013, the first-year limit on the total section 179 deduction, special depreciation allowance, and depreciation deduction for cars remains at $11,160 ($3,160 if you elect not to claim the special depreciation allowance). 1040nr ez 2012 For trucks and vans the first-year limit remains at $11,360 ($3,360 if you elect not to claim the special depreciation allowance). 1040nr ez 2012 For more information, see Depreciation limits in Publication 463. 1040nr ez 2012 Introduction You may be able to deduct the ordinary and necessary business-related expenses you have for: Travel, Entertainment, Gifts, or Transportation. 1040nr ez 2012 An ordinary expense is one that is common and accepted in your trade or business. 1040nr ez 2012 A necessary expense is one that is helpful and appropriate for your business. 1040nr ez 2012 An expense does not have to be required to be considered necessary. 1040nr ez 2012 This chapter explains the following. 1040nr ez 2012 What expenses are deductible. 1040nr ez 2012 How to report your expenses on your return. 1040nr ez 2012 What records you need to prove your expenses. 1040nr ez 2012 How to treat any expense reimbursements you may receive. 1040nr ez 2012 Who does not need to use this chapter. 1040nr ez 2012   If you are an employee, you will not need to read this chapter if all of the following are true. 1040nr ez 2012 You fully accounted to your employer for your work-related expenses. 1040nr ez 2012 You received full reimbursement for your expenses. 1040nr ez 2012 Your employer required you to return any excess reimbursement and you did so. 1040nr ez 2012 There is no amount shown with a code “L” in box 12 of your Form W-2, Wage and Tax Statement. 1040nr ez 2012 If you meet all of these conditions, there is no need to show the expenses or the reimbursements on your return. 1040nr ez 2012 See Reimbursements , later, if you would like more information on reimbursements and accounting to your employer. 1040nr ez 2012    If you meet these conditions and your employer included reimbursements on your Form W-2 in error, ask your employer for a corrected Form W-2. 1040nr ez 2012 Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 535 Business Expenses Form (and Instructions) Schedule A (Form 1040) Itemized Deductions Schedule C (Form 1040) Profit or Loss From Business Schedule C-EZ (Form 1040) Net Profit From Business Schedule F (Form 1040) Profit or Loss From Farming Form 2106 Employee Business Expenses Form 2106-EZ Unreimbursed Employee Business Expenses Travel Expenses If you temporarily travel away from your tax home, you can use this section to determine if you have deductible travel expenses. 1040nr ez 2012 This section discusses: Traveling away from home, Tax home, Temporary assignment or job, and What travel expenses are deductible. 1040nr ez 2012 It also discusses the standard meal allowance, rules for travel inside and outside the United States, and deductible convention expenses. 1040nr ez 2012 Travel expenses defined. 1040nr ez 2012   For tax purposes, travel expenses are the ordinary and necessary expenses (defined earlier) of traveling away from home for your business, profession, or job. 1040nr ez 2012   You will find examples of deductible travel expenses in Table 26-1 . 1040nr ez 2012 Traveling Away From Home You are traveling away from home if: Your duties require you to be away from the general area of your tax home (defined later) substantially longer than an ordinary day's work, and You need to sleep or rest to meet the demands of your work while away from home. 1040nr ez 2012 This rest requirement is not satisfied by merely napping in your car. 1040nr ez 2012 You do not have to be away from your tax home for a whole day or from dusk to dawn as long as your relief from duty is long enough to get necessary sleep or rest. 1040nr ez 2012 Example 1. 1040nr ez 2012 You are a railroad conductor. 1040nr ez 2012 You leave your home terminal on a regularly scheduled round-trip run between two cities and return home 16 hours later. 1040nr ez 2012 During the run, you have 6 hours off at your turnaround point where you eat two meals and rent a hotel room to get necessary sleep before starting the return trip. 1040nr ez 2012 You are considered to be away from home. 1040nr ez 2012 Example 2. 1040nr ez 2012 You are a truck driver. 1040nr ez 2012 You leave your terminal and return to it later the same day. 1040nr ez 2012 You get an hour off at your turnaround point to eat. 1040nr ez 2012 Because you are not off to get necessary sleep and the brief time off is not an adequate rest period, you are not traveling away from home. 1040nr ez 2012 Members of the Armed Forces. 1040nr ez 2012   If you are a member of the U. 1040nr ez 2012 S. 1040nr ez 2012 Armed Forces on a permanent duty assignment overseas, you are not traveling away from home. 1040nr ez 2012 You cannot deduct your expenses for meals and lodging. 1040nr ez 2012 You cannot deduct these expenses even if you have to maintain a home in the United States for your family members who are not allowed to accompany you overseas. 1040nr ez 2012 If you are transferred from one permanent duty station to another, you may have deductible moving expenses, which are explained in Publication 521, Moving Expenses. 1040nr ez 2012    A naval officer assigned to permanent duty aboard a ship that has regular eating and living facilities has a tax home aboard ship for travel expense purposes. 1040nr ez 2012 Tax Home To determine whether you are traveling away from home, you must first determine the location of your tax home. 1040nr ez 2012 Generally, your tax home is your regular place of business or post of duty, regardless of where you maintain your family home. 1040nr ez 2012 It includes the entire city or general area in which your business or work is located. 1040nr ez 2012 If you have more than one regular place of business, your tax home is your main place of business. 1040nr ez 2012 See Main place of business or work , later. 1040nr ez 2012 If you do not have a regular or a main place of business because of the nature of your work, then your tax home may be the place where you regularly live. 1040nr ez 2012 See No main place of business or work , later. 1040nr ez 2012 If you do not have a regular or a main place of business or post of duty and there is no place where you regularly live, you are considered an itinerant (a transient) and your tax home is wherever you work. 1040nr ez 2012 As an itinerant, you cannot claim a travel expense deduction because you are never considered to be traveling away from home. 1040nr ez 2012 Main place of business or work. 1040nr ez 2012   If you have more than one place of business or work, consider the following when determining which one is your main place of business or work. 1040nr ez 2012 The total time you ordinarily spend in each place. 1040nr ez 2012 The level of your business activity in each place. 1040nr ez 2012 Whether your income from each place is significant or insignificant. 1040nr ez 2012 Example. 1040nr ez 2012 You live in Cincinnati where you have a seasonal job for 8 months each year and earn $40,000. 1040nr ez 2012 You work the other 4 months in Miami, also at a seasonal job, and earn $15,000. 1040nr ez 2012 Cincinnati is your main place of work because you spend most of your time there and earn most of your income there. 1040nr ez 2012 No main place of business or work. 1040nr ez 2012   You may have a tax home even if you do not have a regular or main place of business or work. 1040nr ez 2012 Your tax home may be the home where you regularly live. 1040nr ez 2012 Factors used to determine tax home. 1040nr ez 2012   If you do not have a regular or main place of business or work, use the following three factors to determine where your tax home is. 1040nr ez 2012 You perform part of your business in the area of your main home and use that home for lodging while doing business in the area. 1040nr ez 2012 You have living expenses at your main home that you duplicate because your business requires you to be away from that home. 1040nr ez 2012 You have not abandoned the area in which both your historical place of lodging and your claimed main home are located; you have a member or members of your family living at your main home; or you often use that home for lodging. 1040nr ez 2012   If you satisfy all three factors, your tax home is the home where you regularly live. 1040nr ez 2012 If you satisfy only two factors, you may have a tax home depending on all the facts and circumstances. 1040nr ez 2012 If you satisfy only one factor, you are an itinerant; your tax home is wherever you work and you cannot deduct travel expenses. 1040nr ez 2012 Example. 1040nr ez 2012 You are single and live in Boston in an apartment you rent. 1040nr ez 2012 You have worked for your employer in Boston for a number of years. 1040nr ez 2012 Your employer enrolls you in a 12-month executive training program. 1040nr ez 2012 You do not expect to return to work in Boston after you complete your training. 1040nr ez 2012 During your training, you do not do any work in Boston. 1040nr ez 2012 Instead, you receive classroom and on-the-job training throughout the United States. 1040nr ez 2012 You keep your apartment in Boston and return to it frequently. 1040nr ez 2012 You use your apartment to conduct your personal business. 1040nr ez 2012 You also keep up your community contacts in Boston. 1040nr ez 2012 When you complete your training, you are transferred to Los Angeles. 1040nr ez 2012 You do not satisfy factor (1) because you did not work in Boston. 1040nr ez 2012 You satisfy factor (2) because you had duplicate living expenses. 1040nr ez 2012 You also satisfy factor (3) because you did not abandon your apartment in Boston as your main home, you kept your community contacts, and you frequently returned to live in your apartment. 1040nr ez 2012 Therefore, you have a tax home in Boston. 1040nr ez 2012 Tax home different from family home. 1040nr ez 2012   If you (and your family) do not live at your tax home (defined earlier), you cannot deduct the cost of traveling between your tax home and your family home. 1040nr ez 2012 You also cannot deduct the cost of meals and lodging while at your tax home. 1040nr ez 2012 See Example 1 . 1040nr ez 2012   If you are working temporarily in the same city where you and your family live, you may be considered as traveling away from home. 1040nr ez 2012 See Example 2 . 1040nr ez 2012 Example 1. 1040nr ez 2012 You are a truck driver and you and your family live in Tucson. 1040nr ez 2012 You are employed by a trucking firm that has its terminal in Phoenix. 1040nr ez 2012 At the end of your long runs, you return to your home terminal in Phoenix and spend one night there before returning home. 1040nr ez 2012 You cannot deduct any expenses you have for meals and lodging in Phoenix or the cost of traveling from Phoenix to Tucson. 1040nr ez 2012 This is because Phoenix is your tax home. 1040nr ez 2012 Example 2. 1040nr ez 2012 Your family home is in Pittsburgh, where you work 12 weeks a year. 1040nr ez 2012 The rest of the year you work for the same employer in Baltimore. 1040nr ez 2012 In Baltimore, you eat in restaurants and sleep in a rooming house. 1040nr ez 2012 Your salary is the same whether you are in Pittsburgh or Baltimore. 1040nr ez 2012 Because you spend most of your working time and earn most of your salary in Baltimore, that city is your tax home. 1040nr ez 2012 You cannot deduct any expenses you have for meals and lodging there. 1040nr ez 2012 However, when you return to work in Pittsburgh, you are away from your tax home even though you stay at your family home. 1040nr ez 2012 You can deduct the cost of your round trip between Baltimore and Pittsburgh. 1040nr ez 2012 You can also deduct your part of your family's living expenses for meals and lodging while you are living and working in Pittsburgh. 1040nr ez 2012 Temporary Assignment or Job You may regularly work at your tax home and also work at another location. 1040nr ez 2012 It may not be practical to return to your tax home from this other location at the end of each work day. 1040nr ez 2012 Temporary assignment vs. 1040nr ez 2012 indefinite assignment. 1040nr ez 2012   If your assignment or job away from your main place of work is temporary, your tax home does not change. 1040nr ez 2012 You are considered to be away from home for the whole period you are away from your main place of work. 1040nr ez 2012 You can deduct your travel expenses if they otherwise qualify for deduction. 1040nr ez 2012 Generally, a temporary assignment in a single location is one that is realistically expected to last (and does in fact last) for 1 year or less. 1040nr ez 2012   However, if your assignment or job is indefinite, the location of the assignment or job becomes your new tax home and you cannot deduct your travel expenses while there. 1040nr ez 2012 An assignment or job in a single location is considered indefinite if it is realistically expected to last for more than 1 year, whether or not it actually lasts for more than 1 year. 1040nr ez 2012   If your assignment is indefinite, you must include in your income any amounts you receive from your employer for living expenses, even if they are called travel allowances and you account to your employer for them. 1040nr ez 2012 You may be able to deduct the cost of relocating to your new tax home as a moving expense. 1040nr ez 2012 See Publication 521 for more information. 1040nr ez 2012 Exception for federal crime investigations or prosecutions. 1040nr ez 2012   If you are a federal employee participating in a federal crime investigation or prosecution, you are not subject to the 1-year rule. 1040nr ez 2012 This means you may be able to deduct travel expenses even if you are away from your tax home for more than 1 year, provided you meet the other requirements for deductibility. 1040nr ez 2012   For you to qualify, the Attorney General (or his or her designee) must certify that you are traveling: For the federal government, In a temporary duty status, and To investigate or prosecute, or provide support services for the investigation or prosecution of a federal crime. 1040nr ez 2012 Determining temporary or indefinite. 1040nr ez 2012   You must determine whether your assignment is temporary or indefinite when you start work. 1040nr ez 2012 If you expect an assignment or job to last for 1 year or less, it is temporary unless there are facts and circumstances that indicate otherwise. 1040nr ez 2012 An assignment or job that is initially temporary may become indefinite due to changed circumstances. 1040nr ez 2012 A series of assignments to the same location, all for short periods but that together cover a long period, may be considered an indefinite assignment. 1040nr ez 2012 Going home on days off. 1040nr ez 2012   If you go back to your tax home from a temporary assignment on your days off, you are not considered away from home while you are in your hometown. 1040nr ez 2012 You cannot deduct the cost of your meals and lodging there. 1040nr ez 2012 However, you can deduct your travel expenses, including meals and lodging, while traveling between your temporary place of work and your tax home. 1040nr ez 2012 You can claim these expenses up to the amount it would have cost you to stay at your temporary place of work. 1040nr ez 2012   If you keep your hotel room during your visit home, you can deduct the cost of your hotel room. 1040nr ez 2012 In addition, you can deduct your expenses of returning home up to the amount you would have spent for meals had you stayed at your temporary place of work. 1040nr ez 2012 Probationary work period. 1040nr ez 2012   If you take a job that requires you to move, with the understanding that you will keep the job if your work is satisfactory during a probationary period, the job is indefinite. 1040nr ez 2012 You cannot deduct any of your expenses for meals and lodging during the probationary period. 1040nr ez 2012 What Travel Expenses Are Deductible? Once you have determined that you are traveling away from your tax home, you can determine what travel expenses are deductible. 1040nr ez 2012 You can deduct ordinary and necessary expenses you have when you travel away from home on business. 1040nr ez 2012 The type of expense you can deduct depends on the facts and your circumstances. 1040nr ez 2012 Table 26-1 summarizes travel expenses you may be able to deduct. 1040nr ez 2012 You may have other deductible travel expenses that are not covered there, depending on the facts and your circumstances. 1040nr ez 2012 When you travel away from home on business, you should keep records of all the expenses you have and any advances you receive from your employer. 1040nr ez 2012 You can use a log, diary, notebook, or any other written record to keep track of your expenses. 1040nr ez 2012 The types of expenses you need to record, along with supporting documentation, are described in Table 26-2 , later. 1040nr ez 2012 Separating costs. 1040nr ez 2012   If you have one expense that includes the costs of meals, entertainment, and other services (such as lodging or transportation), you must allocate that expense between the cost of meals and entertainment and the cost of other services. 1040nr ez 2012 You must have a reasonable basis for making this allocation. 1040nr ez 2012 For example, you must allocate your expenses if a hotel includes one or more meals in its room charge. 1040nr ez 2012 Travel expenses for another individual. 1040nr ez 2012   If a spouse, dependent, or other individual goes with you (or your employee) on a business trip or to a business convention, you generally cannot deduct his or her travel expenses. 1040nr ez 2012 Employee. 1040nr ez 2012   You can deduct the travel expenses of someone who goes with you if that person: Is your employee, Has a bona fide business purpose for the travel, and Would otherwise be allowed to deduct the travel expenses. 1040nr ez 2012 Business associate. 1040nr ez 2012   If a business associate travels with you and meets the conditions in (2) and (3) above, you can deduct the travel expenses you have for that person. 1040nr ez 2012 A business associate is someone with whom you could reasonably expect to engage or deal in the active conduct of your business. 1040nr ez 2012 A business associate can be a current or prospective (likely to become) customer, client, supplier, employee, agent, partner, or professional advisor. 1040nr ez 2012 Bona fide business purpose. 1040nr ez 2012   A bona fide business purpose exists if you can prove a real business purpose for the individual's presence. 1040nr ez 2012 Incidental services, such as typing notes or assisting in entertaining customers, are not enough to make the expenses deductible. 1040nr ez 2012 Example. 1040nr ez 2012 Jerry drives to Chicago on business and takes his wife, Linda, with him. 1040nr ez 2012 Linda is not Jerry's employee. 1040nr ez 2012 Linda occasionally types notes, performs similar services, and accompanies Jerry to luncheons and dinners. 1040nr ez 2012 The performance of these services does not establish that her presence on the trip is necessary to the conduct of Jerry's business. 1040nr ez 2012 Her expenses are not deductible. 1040nr ez 2012 Jerry pays $199 a day for a double room. 1040nr ez 2012 A single room costs $149 a day. 1040nr ez 2012 He can deduct the total cost of driving his car to and from Chicago, but only $149 a day for his hotel room. 1040nr ez 2012 If he uses public transportation, he can deduct only his fare. 1040nr ez 2012 Table 26-1. 1040nr ez 2012 Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. 1040nr ez 2012 IF you have expenses for. 1040nr ez 2012 . 1040nr ez 2012 . 1040nr ez 2012 THEN you can deduct the cost of. 1040nr ez 2012 . 1040nr ez 2012 . 1040nr ez 2012 transportation travel by airplane, train, bus, or car between your home and your business destination. 1040nr ez 2012 If you were provided with a ticket or you are riding free as a result of a frequent traveler or similar program, your cost is zero. 1040nr ez 2012 If you travel by ship, see Luxury Water Travel and Cruise ships (under Conventions) in Publication 463 for additional rules and limits. 1040nr ez 2012 taxi, commuter bus, and airport limousine fares for these and other types of transportation that take you between: The airport or station and your hotel, and The hotel and the work location of your customers or clients, your business meeting place, or your temporary work location. 1040nr ez 2012 baggage and shipping sending baggage and sample or display material between your regular and temporary work locations. 1040nr ez 2012 car operating and maintaining your car when traveling away from home on business. 1040nr ez 2012 You can deduct actual expenses or the standard mileage rate as well as business-related tolls and parking. 1040nr ez 2012 If you rent a car while away from home on business, you can deduct only the business-use portion of the expenses. 1040nr ez 2012 lodging and meals your lodging and meals if your business trip is overnight or long enough that you need to stop for sleep or rest to properly perform your duties. 1040nr ez 2012 Meals include amounts spent for food, beverages, taxes, and related tips. 1040nr ez 2012 See Meals and Incidental Expenses for additional rules and limits. 1040nr ez 2012 cleaning dry cleaning and laundry. 1040nr ez 2012 telephone business calls while on your business trip. 1040nr ez 2012 This includes business communication by fax machine or other communication devices. 1040nr ez 2012 tips tips you pay for any expenses in this chart. 1040nr ez 2012 other other similar ordinary and necessary expenses related to your business travel. 1040nr ez 2012 These expenses might include transportation to or from a business meal, public stenographer's fees, computer rental fees, and operating and maintaining a house trailer. 1040nr ez 2012 Meals and Incidental Expenses You can deduct the cost of meals in either of the following situations. 1040nr ez 2012 It is necessary for you to stop for substantial sleep or rest to properly perform your duties while traveling away from home on business. 1040nr ez 2012 The meal is business-related entertainment. 1040nr ez 2012 Business-related entertainment is discussed under Entertainment Expenses , later. 1040nr ez 2012 The following discussion deals only with meals (and incidental expenses) that are not business-related entertainment. 1040nr ez 2012 Lavish or extravagant. 1040nr ez 2012   You cannot deduct expenses for meals that are lavish or extravagant. 1040nr ez 2012 An expense is not considered lavish or extravagant if it is reasonable based on the facts and circumstances. 1040nr ez 2012 Expenses will not be disallowed merely because they are more than a fixed dollar amount or take place at deluxe restaurants, hotels, nightclubs, or resorts. 1040nr ez 2012 50% limit on meals. 1040nr ez 2012   You can figure your meal expenses using either of the following methods. 1040nr ez 2012 Actual cost. 1040nr ez 2012 The standard meal allowance. 1040nr ez 2012 Both of these methods are explained below. 1040nr ez 2012 But, regardless of the method you use, you generally can deduct only 50% of the unreimbursed cost of your meals. 1040nr ez 2012   If you are reimbursed for the cost of your meals, how you apply the 50% limit depends on whether your employer's reimbursement plan was accountable or nonaccountable. 1040nr ez 2012 If you are not reimbursed, the 50% limit applies whether the unreimbursed meal expense is for business travel or business entertainment. 1040nr ez 2012 The 50% limit is explained later under Entertainment Expenses . 1040nr ez 2012 Accountable and nonaccountable plans are discussed later under Reimbursements . 1040nr ez 2012 Actual cost. 1040nr ez 2012   You can use the actual cost of your meals to figure the amount of your expense before reimbursement and application of the 50% deduction limit. 1040nr ez 2012 If you use this method, you must keep records of your actual cost. 1040nr ez 2012 Standard meal allowance. 1040nr ez 2012   Generally, you can use the “standard meal allowance” method as an alternative to the actual cost method. 1040nr ez 2012 It allows you to use a set amount for your daily meals and incidental expenses (M&IE), instead of keeping records of your actual costs. 1040nr ez 2012 The set amount varies depending on where and when you travel. 1040nr ez 2012 In this chapter, “standard meal allowance” refers to the federal rate for M&IE, discussed later under Amount of standard meal allowance . 1040nr ez 2012 If you use the standard meal allowance, you still must keep records to prove the time, place, and business purpose of your travel. 1040nr ez 2012 See Recordkeeping , later. 1040nr ez 2012 Incidental expenses. 1040nr ez 2012   The term “incidental expenses” means fees and tips given to porters, baggage carriers, hotel staff, and staff on ships. 1040nr ez 2012 Incidental expenses do not include expenses for laundry, cleaning and pressing of clothing, lodging taxes, costs of telegrams or telephone calls, transportation between places of lodging or business and places where meals are taken, or the mailing cost of filing travel vouchers and paying employer-sponsored charge card billings. 1040nr ez 2012 Incidental expenses only method. 1040nr ez 2012   You can use an optional method (instead of actual cost) for deducting incidental expenses only. 1040nr ez 2012 The amount of the deduction is $5 a day. 1040nr ez 2012 You can use this method only if you did not pay or incur any meal expenses. 1040nr ez 2012 You cannot use this method on any day that you use the standard meal allowance. 1040nr ez 2012    Federal employees should refer to the Federal Travel Regulations at  www. 1040nr ez 2012 gsa. 1040nr ez 2012 gov. 1040nr ez 2012 Find “What GSA Offers” and click on “Regulations: FMR, FTR, & FAR” for Federal Travel Regulation (FTR) for changes affecting claims for reimbursement. 1040nr ez 2012 50% limit may apply. 1040nr ez 2012   If you use the standard meal allowance method for meal expenses and you are not reimbursed or you are reimbursed under a nonaccountable plan, you can generally deduct only 50% of the standard meal allowance. 1040nr ez 2012 If you are reimbursed under an accountable plan and you are deducting amounts that are more than your reimbursements, you can deduct only 50% of the excess amount. 1040nr ez 2012 The 50% limit is explained later under Entertainment Expenses . 1040nr ez 2012 Accountable and nonaccountable plans are discussed later under Reimbursements . 1040nr ez 2012 There is no optional standard lodging amount similar to the standard meal allowance. 1040nr ez 2012 Your allowable lodging expense deduction is your actual cost. 1040nr ez 2012 Who can use the standard meal allowance. 1040nr ez 2012   You can use the standard meal allowance whether you are an employee or self-employed, and whether or not you are reimbursed for your traveling expenses. 1040nr ez 2012   Use of the standard meal allowance for other travel. 1040nr ez 2012    You can use the standard meal allowance to figure your meal expenses when you travel in connection with investment and other income-producing property. 1040nr ez 2012 You can also use it to figure your meal expenses when you travel for qualifying educational purposes. 1040nr ez 2012 You cannot use the standard meal allowance to figure the cost of your meals when you travel for medical or charitable purposes. 1040nr ez 2012 Amount of standard meal allowance. 1040nr ez 2012   The standard meal allowance is the federal M&IE rate. 1040nr ez 2012 For travel in 2013, the daily rate for most small localities in the United States is $46. 1040nr ez 2012   Most major cities and many other localities in the United States are designated as high-cost areas, qualifying for higher standard meal allowances. 1040nr ez 2012 You can find this information (organized by state) on the Internet at www. 1040nr ez 2012 gsa. 1040nr ez 2012 gov. 1040nr ez 2012 Click on “Per Diem Rates,” then select “2013” for the period January 1, 2013 – September 30, 2013, and select “2014” for the period October 1, 2013 – December 31, 2013. 1040nr ez 2012 However, you can apply the rates in effect before October 1, 2013, for expenses of all travel within the United States for 2013 instead of the updated rates. 1040nr ez 2012 You must consistently use either the rates for the first 9 months for all of 2013 or the updated rates for the period of October 1, 2013, through December 31, 2013. 1040nr ez 2012   If you travel to more than one location in one day, use the rate in effect for the area where you stop for sleep or rest. 1040nr ez 2012 If you work in the transportation industry, however, see Special rate for transportation workers , later. 1040nr ez 2012 Standard meal allowance for areas outside the continental United States. 1040nr ez 2012    The standard meal allowance rates above do not apply to travel in Alaska, Hawaii, or any other location outside the continental United States. 1040nr ez 2012 The Department of Defense establishes per diem rates for Alaska, Hawaii, Puerto Rico, American Samoa, Guam, Midway, the Northern Mariana Islands, the U. 1040nr ez 2012 S. 1040nr ez 2012 Virgin Islands, Wake Island, and other non-foreign areas outside the continental United States. 1040nr ez 2012 The Department of State establishes per diem rates for all other foreign areas. 1040nr ez 2012    You can access per diem rates for non-foreign areas outside the continental United States at: www. 1040nr ez 2012 defensetravel. 1040nr ez 2012 dod. 1040nr ez 2012 mil/site/perdiemCalc. 1040nr ez 2012 cfm. 1040nr ez 2012 You can access all other foreign per diem rates at www. 1040nr ez 2012 state. 1040nr ez 2012 gov/travel/. 1040nr ez 2012 Click on “Travel Per Diem Allowances for Foreign Areas” under “Foreign Per Diem Rates,” to obtain the latest foreign per diem rates. 1040nr ez 2012 Special rate for transportation workers. 1040nr ez 2012   You can use a special standard meal allowance if you work in the transportation industry. 1040nr ez 2012 You are in the transportation industry if your work: Directly involves moving people or goods by airplane, barge, bus, ship, train, or truck, and Regularly requires you to travel away from home and, during any single trip, usually involves travel to areas eligible for different standard meal allowance rates. 1040nr ez 2012 If this applies to you, you can claim a standard daily meal allowance of $59 ($65 for travel outside the continental United States). 1040nr ez 2012   Using the special rate for transportation workers eliminates the need for you to determine the standard meal allowance for every area where you stop for sleep or rest. 1040nr ez 2012 If you choose to use the special rate for any trip, you must use the special rate (and not use the regular standard meal allowance rates) for all trips you take that year. 1040nr ez 2012 Travel for days you depart and return. 1040nr ez 2012   For both the day you depart for and the day you return from a business trip, you must prorate the standard meal allowance (figure a reduced amount for each day). 1040nr ez 2012 You can do so by one of two methods. 1040nr ez 2012 Method 1: You can claim 3/4 of the standard meal allowance. 1040nr ez 2012 Method 2: You can prorate using any method that you consistently apply and that is in accordance with reasonable business practice. 1040nr ez 2012 Example. 1040nr ez 2012 Jen is employed in New Orleans as a convention planner. 1040nr ez 2012 In March, her employer sent her on a 3-day trip to Washington, DC, to attend a planning seminar. 1040nr ez 2012 She left her home in New Orleans at 10 a. 1040nr ez 2012 m. 1040nr ez 2012 on Wednesday and arrived in Washington, DC, at 5:30 p. 1040nr ez 2012 m. 1040nr ez 2012 After spending two nights there, she flew back to New Orleans on Friday and arrived back home at 8:00 p. 1040nr ez 2012 m. 1040nr ez 2012 Jen's employer gave her a flat amount to cover her expenses and included it with her wages. 1040nr ez 2012 Under Method 1, Jen can claim 2½ days of the standard meal allowance for Washington, DC: 3/4 of the daily rate for Wednesday and Friday (the days she departed and returned), and the full daily rate for Thursday. 1040nr ez 2012 Under Method 2, Jen could also use any method that she applies consistently and that is in accordance with reasonable business practice. 1040nr ez 2012 For example, she could claim 3 days of the standard meal allowance even though a federal employee would have to use Method 1 and be limited to only 2½ days. 1040nr ez 2012 Travel in the United States The following discussion applies to travel in the United States. 1040nr ez 2012 For this purpose, the United States includes only the 50 states and the District of Columbia. 1040nr ez 2012 The treatment of your travel expenses depends on how much of your trip was business related and on how much of your trip occurred within the United States. 1040nr ez 2012 See Part of Trip Outside the United States , later. 1040nr ez 2012 Trip Primarily for Business You can deduct all your travel expenses if your trip was entirely business related. 1040nr ez 2012 If your trip was primarily for business and, while at your business destination, you extended your stay for a vacation, made a personal side trip, or had other personal activities, you can deduct your business-related travel expenses. 1040nr ez 2012 These expenses include the travel costs of getting to and from your business destination and any business-related expenses at your business destination. 1040nr ez 2012 Example. 1040nr ez 2012 You work in Atlanta and take a business trip to New Orleans in May. 1040nr ez 2012 On your way home, you stop in Mobile to visit your parents. 1040nr ez 2012 You spend $1,996 for the 9 days you are away from home for travel, meals, lodging, and other travel expenses. 1040nr ez 2012 If you had not stopped in Mobile, you would have been gone only 6 days, and your total cost would have been $1,696. 1040nr ez 2012 You can deduct $1,696 for your trip, including the cost of round-trip transportation to and from New Orleans. 1040nr ez 2012 The deduction for your meals is subject to the 50% limit on meals mentioned earlier. 1040nr ez 2012 Trip Primarily for Personal Reasons If your trip was primarily for personal reasons, such as a vacation, the entire cost of the trip is a nondeductible personal expense. 1040nr ez 2012 However, you can deduct any expenses you have while at your destination that are directly related to your business. 1040nr ez 2012 A trip to a resort or on a cruise ship may be a vacation even if the promoter advertises that it is primarily for business. 1040nr ez 2012 The scheduling of incidental business activities during a trip, such as viewing videotapes or attending lectures dealing with general subjects, will not change what is really a vacation into a business trip. 1040nr ez 2012 Part of Trip Outside the United States If part of your trip is outside the United States, use the rules described later under Travel Outside the United States for that part of the trip. 1040nr ez 2012 For the part of your trip that is inside the United States, use the rules for travel in the United States. 1040nr ez 2012 Travel outside the United States does not include travel from one point in the United States to another point in the United States. 1040nr ez 2012 The following discussion can help you determine whether your trip was entirely within the United States. 1040nr ez 2012 Public transportation. 1040nr ez 2012   If you travel by public transportation, any place in the United States where that vehicle makes a scheduled stop is a point in the United States. 1040nr ez 2012 Once the vehicle leaves the last scheduled stop in the United States on its way to a point outside the United States, you apply the rules under Travel Outside the United States . 1040nr ez 2012 Example. 1040nr ez 2012 You fly from New York to Puerto Rico with a scheduled stop in Miami. 1040nr ez 2012 You return to New York nonstop. 1040nr ez 2012 The flight from New York to Miami is in the United States, so only the flight from Miami to Puerto Rico is outside the United States. 1040nr ez 2012 Because there are no scheduled stops between Puerto Rico and New York, all of the return trip is outside the United States. 1040nr ez 2012 Private car. 1040nr ez 2012   Travel by private car in the United States is travel between points in the United States, even when you are on your way to a destination outside the United States. 1040nr ez 2012 Example. 1040nr ez 2012 You travel by car from Denver to Mexico City and return. 1040nr ez 2012 Your travel from Denver to the border and from the border back to Denver is travel in the United States, and the rules in this section apply. 1040nr ez 2012 The rules under Travel Outside the United States apply to your trip from the border to Mexico City and back to the border. 1040nr ez 2012 Travel Outside the United States If any part of your business travel is outside the United States, some of your deductions for the cost of getting to and from your destination may be limited. 1040nr ez 2012 For this purpose, the United States includes only the 50 states and the District of Columbia. 1040nr ez 2012 How much of your travel expenses you can deduct depends in part upon how much of your trip outside the United States was business related. 1040nr ez 2012 See chapter 1 of Publication 463 for information on luxury water travel. 1040nr ez 2012 Travel Entirely for Business or Considered Entirely for Business You can deduct all your travel expenses of getting to and from your business destination if your trip is entirely for business or considered entirely for business. 1040nr ez 2012 Travel entirely for business. 1040nr ez 2012   If you travel outside the United States and you spend the entire time on business activities, you can deduct all of your travel expenses. 1040nr ez 2012 Travel considered entirely for business. 1040nr ez 2012   Even if you did not spend your entire time on business activities, your trip is considered entirely for business if you meet at least one of the following four exceptions. 1040nr ez 2012 Exception 1 - No substantial control. 1040nr ez 2012   Your trip is considered entirely for business if you did not have substantial control over arranging the trip. 1040nr ez 2012 The fact that you control the timing of your trip does not, by itself, mean that you have substantial control over arranging your trip. 1040nr ez 2012   You do not have substantial control over your trip if you: Are an employee who was reimbursed or paid a travel expense allowance, Are not related to your employer, and Are not a managing executive. 1040nr ez 2012    “Related to your employer” is defined later in this chapter under Per Diem and Car Allowances . 1040nr ez 2012   A “managing executive” is an employee who has the authority and responsibility, without being subject to the veto of another, to decide on the need for the business travel. 1040nr ez 2012    A self-employed person generally has substantial control over arranging business trips. 1040nr ez 2012 Exception 2 - Outside United States no more than a week. 1040nr ez 2012   Your trip is considered entirely for business if you were outside the United States for a week or less, combining business and nonbusiness activities. 1040nr ez 2012 One week means 7 consecutive days. 1040nr ez 2012 In counting the days, do not count the day you leave the United States, but do count the day you return to the United States. 1040nr ez 2012 Exception 3 - Less than 25% of time on personal activities. 1040nr ez 2012   Your trip is considered entirely for business if: You were outside the United States for more than a week, and You spent less than 25% of the total time you were outside the United States on nonbusiness activities. 1040nr ez 2012 For this purpose, count both the day your trip began and the day it ended. 1040nr ez 2012 Exception 4 - Vacation not a major consideration. 1040nr ez 2012   Your trip is considered entirely for business if you can establish that a personal vacation was not a major consideration, even if you have substantial control over arranging the trip. 1040nr ez 2012 Travel Primarily for Business If you travel outside the United States primarily for business but spend some of your time on nonbusiness activities, you generally cannot deduct all of your travel expenses. 1040nr ez 2012 You can only deduct the business portion of your cost of getting to and from your destination. 1040nr ez 2012 You must allocate the costs between your business and nonbusiness activities to determine your deductible amount. 1040nr ez 2012 These travel allocation rules are discussed in chapter 1 of Publication 463. 1040nr ez 2012 You do not have to allocate your travel expense deduction if you meet one of the four exceptions listed earlier under Travel considered entirely for business. 1040nr ez 2012 In those cases, you can deduct the total cost of getting to and from your destination. 1040nr ez 2012 Travel Primarily for Personal Reasons If you travel outside the United States primarily for vacation or for investment purposes, the entire cost of the trip is a nondeductible personal expense. 1040nr ez 2012 If you spend some time attending brief professional seminars or a continuing education program, you can deduct your registration fees and other expenses you have that are directly related to your business. 1040nr ez 2012 Conventions You can deduct your travel expenses when you attend a convention if you can show that your attendance benefits your trade or business. 1040nr ez 2012 You cannot deduct the travel expenses for your family. 1040nr ez 2012 If the convention is for investment, political, social, or other purposes unrelated to your trade or business, you cannot deduct the expenses. 1040nr ez 2012 Your appointment or election as a delegate does not, in itself, determine whether you can deduct travel expenses. 1040nr ez 2012 You can deduct your travel expenses only if your attendance is connected to your own trade or business. 1040nr ez 2012 Convention agenda. 1040nr ez 2012   The convention agenda or program generally shows the purpose of the convention. 1040nr ez 2012 You can show your attendance at the convention benefits your trade or business by comparing the agenda with the official duties and responsibilities of your position. 1040nr ez 2012 The agenda does not have to deal specifically with your official duties and responsibilities; it will be enough if the agenda is so related to your position that it shows your attendance was for business purposes. 1040nr ez 2012 Conventions held outside the North American area. 1040nr ez 2012    See chapter 1 of Publication 463 for information on conventions held outside the North American area. 1040nr ez 2012 Entertainment Expenses You may be able to deduct business-related entertainment expenses you have for entertaining a client, customer, or employee. 1040nr ez 2012 You can deduct entertainment expenses only if they are both ordinary and necessary (defined earlier in the Introduction ) and meet one of the following tests. 1040nr ez 2012 Directly-related test. 1040nr ez 2012 Associated test. 1040nr ez 2012 Both of these tests are explained in chapter 2 of Publication 463. 1040nr ez 2012 The amount you can deduct for entertainment expenses may be limited. 1040nr ez 2012 Generally, you can deduct only 50% of your unreimbursed entertainment expenses. 1040nr ez 2012 This limit is discussed next. 1040nr ez 2012 50% Limit In general, you can deduct only 50% of your business-related meal and entertainment expenses. 1040nr ez 2012 (If you are subject to the Department of Transportation's “hours of service” limits, you can deduct 80% of your business-related meal and entertainment expenses. 1040nr ez 2012 See Individuals subject to “hours of service” limits , later. 1040nr ez 2012 ) The 50% limit applies to employees or their employers, and to self-employed persons (including independent contractors) or their clients, depending on whether the expenses are reimbursed. 1040nr ez 2012 Figure 26-A summarizes the general rules explained in this section. 1040nr ez 2012 The 50% limit applies to business meals or entertainment expenses you have while: Traveling away from home (whether eating alone or with others) on business, Entertaining customers at your place of business, a restaurant, or other location, or Attending a business convention or reception, business meeting, or business luncheon at a club. 1040nr ez 2012 Included expenses. 1040nr ez 2012   Expenses subject to the 50% limit include: Taxes and tips relating to a business meal or entertainment activity, Cover charges for admission to a nightclub, Rent paid for a room in which you hold a dinner or cocktail party, and Amounts paid for parking at a sports arena. 1040nr ez 2012 However, the cost of transportation to and from a business meal or a business-related entertainment activity is not subject to the 50% limit. 1040nr ez 2012 Application of 50% limit. 1040nr ez 2012   The 50% limit on meal and entertainment expenses applies if the expense is otherwise deductible and is not covered by one of the exceptions discussed later in this section. 1040nr ez 2012   The 50% limit also applies to certain meal and entertainment expenses that are not business related. 1040nr ez 2012 It applies to meal and entertainment expenses incurred for the production of income, including rental or royalty income. 1040nr ez 2012 It also applies to the cost of meals included in deductible educational expenses. 1040nr ez 2012 When to apply the 50% limit. 1040nr ez 2012   You apply the 50% limit after determining the amount that would otherwise qualify for a deduction. 1040nr ez 2012 You first have to determine the amount of meal and entertainment expenses that would be deductible under the other rules discussed in this chapter. 1040nr ez 2012 Example 1. 1040nr ez 2012 You spend $200 for a business-related meal. 1040nr ez 2012 If $110 of that amount is not allowable because it is lavish and extravagant, the remaining $90 is subject to the 50% limit. 1040nr ez 2012 Your deduction cannot be more than $45 (. 1040nr ez 2012 50 × $90). 1040nr ez 2012 Example 2. 1040nr ez 2012 You purchase two tickets to a concert and give them to a client. 1040nr ez 2012 You purchased the tickets through a ticket agent. 1040nr ez 2012 You paid $200 for the two tickets, which had a face value of $80 each ($160 total). 1040nr ez 2012 Your deduction cannot be more than $80 (. 1040nr ez 2012 50 × $160). 1040nr ez 2012 Exceptions to the 50% Limit Generally, business-related meal and entertainment expenses are subject to the 50% limit. 1040nr ez 2012 Figure 26-A can help you determine if the 50% limit applies to you. 1040nr ez 2012 Your meal or entertainment expense is not subject to the 50% limit if the expense meets one of the following exceptions. 1040nr ez 2012 Employee's reimbursed expenses. 1040nr ez 2012   If you are an employee, you are not subject to the 50% limit on expenses for which your employer reimburses you under an accountable plan. 1040nr ez 2012 Accountable plans are discussed later under Reimbursements . 1040nr ez 2012 Individuals subject to “hours of service” limits. 1040nr ez 2012   You can deduct a higher percentage of your meal expenses while traveling away from your tax home if the meals take place during or incident to any period subject to the Department of Transportation's “hours of service” limits. 1040nr ez 2012 The percentage is 80%. 1040nr ez 2012   Individuals subject to the Department of Transportation's “hours of service” limits include the following persons. 1040nr ez 2012 Certain air transportation workers (such as pilots, crew, dispatchers, mechanics, and control tower operators) who are under Federal Aviation Administration regulations. 1040nr ez 2012 Interstate truck operators and bus drivers who are under Department of Transportation regulations. 1040nr ez 2012 Certain railroad employees (such as engineers, conductors, train crews, dispatchers, and control operations personnel) who are under Federal Railroad Administration regulations. 1040nr ez 2012 Certain merchant mariners who are under Coast Guard regulations. 1040nr ez 2012 Other exceptions. 1040nr ez 2012   There are also exceptions for the self-employed, advertising expenses, selling meals or entertainment, and charitable sports events. 1040nr ez 2012 These are discussed in Publication 463. 1040nr ez 2012 Figure 26-A. 1040nr ez 2012 Does the 50% Limit Apply to Your Expenses? There are exceptions to these rules. 1040nr ez 2012 See Exceptions to the 50% Limit . 1040nr ez 2012 Please click here for the text description of the image. 1040nr ez 2012 Entertainment expenses: 50% limit What Entertainment Expenses Are Deductible? This section explains different types of entertainment expenses you may be able to deduct. 1040nr ez 2012 Entertainment. 1040nr ez 2012    Entertainment includes any activity generally considered to provide entertainment, amusement, or recreation. 1040nr ez 2012 Examples include entertaining guests at nightclubs; at social, athletic, and sporting clubs; at theaters; at sporting events; or on hunting, fishing, vacation, and similar trips. 1040nr ez 2012 A meal as a form of entertainment. 1040nr ez 2012   Entertainment includes the cost of a meal you provide to a customer or client, whether the meal is a part of other entertainment or by itself. 1040nr ez 2012 A meal expense includes the cost of food, beverages, taxes, and tips for the meal. 1040nr ez 2012 To deduct an entertainment-related meal, you or your employee must be present when the food or beverages are provided. 1040nr ez 2012 You cannot claim the cost of your meal both as an entertainment expense and as a travel expense. 1040nr ez 2012 Separating costs. 1040nr ez 2012   If you have one expense that includes the costs of entertainment and other services (such as lodging or transportation), you must allocate that expense between the cost of entertainment and the cost of other services. 1040nr ez 2012 You must have a reasonable basis for making this allocation. 1040nr ez 2012 For example, you must allocate your expenses if a hotel includes entertainment in its lounge on the same bill with your room charge. 1040nr ez 2012 Taking turns paying for meals or entertainment. 1040nr ez 2012   If a group of business acquaintances take turns picking up each others' meal or entertainment checks without regard to whether any business purposes are served, no member of the group can deduct any part of the expense. 1040nr ez 2012 Lavish or extravagant expenses. 1040nr ez 2012   You cannot deduct expenses for entertainment that are lavish or extravagant. 1040nr ez 2012 An expense is not considered lavish or extravagant if it is reasonable considering the facts and circumstances. 1040nr ez 2012 Expenses will not be disallowed just because they are more than a fixed dollar amount or take place at deluxe restaurants, hotels, nightclubs, or resorts. 1040nr ez 2012 Trade association meetings. 1040nr ez 2012    You can deduct entertainment expenses that are directly related to, and necessary for, attending business meetings or conventions of certain exempt organizations if the expenses of your attendance are related to your active trade or business. 1040nr ez 2012 These organizations include business leagues, chambers of commerce, real estate boards, trade associations, and professional associations. 1040nr ez 2012 Entertainment tickets. 1040nr ez 2012   Generally, you cannot deduct more than the face value of an entertainment ticket, even if you paid a higher price. 1040nr ez 2012 For example, you cannot deduct service fees you pay to ticket agencies or brokers or any amount over the face value of the tickets you pay to scalpers. 1040nr ez 2012 What Entertainment Expenses Are Not Deductible? This section explains different types of entertainment expenses you generally may not be able to deduct. 1040nr ez 2012 Club dues and membership fees. 1040nr ez 2012   You cannot deduct dues (including initiation fees) for membership in any club organized for: Business, Pleasure, Recreation, or Other social purpose. 1040nr ez 2012 This rule applies to any membership organization if one of its principal purposes is either: To conduct entertainment activities for members or their guests, or To provide members or their guests with access to entertainment facilities. 1040nr ez 2012   The purposes and activities of a club, not its name, will determine whether or not you can deduct the dues. 1040nr ez 2012 You cannot deduct dues paid to: Country clubs, Golf and athletic clubs, Airline clubs, Hotel clubs, and Clubs operated to provide meals under circumstances generally considered to be conducive to business discussions. 1040nr ez 2012 Entertainment facilities. 1040nr ez 2012   Generally, you cannot deduct any expense for the use of an entertainment facility. 1040nr ez 2012 This includes expenses for depreciation and operating costs such as rent, utilities, maintenance, and protection. 1040nr ez 2012   An entertainment facility is any property you own, rent, or use for entertainment. 1040nr ez 2012 Examples include a yacht, hunting lodge, fishing camp, swimming pool, tennis court, bowling alley, car, airplane, apartment, hotel suite, or home in a vacation resort. 1040nr ez 2012 Out-of-pocket expenses. 1040nr ez 2012   You can deduct out-of-pocket expenses, such as for food and beverages, catering, gas, and fishing bait, that you provided during entertainment at a facility. 1040nr ez 2012 These are not expenses for the use of an entertainment facility. 1040nr ez 2012 However, these expenses are subject to the directly-related and associated tests and to the 50% Limit discussed earlier. 1040nr ez 2012 Additional information. 1040nr ez 2012   For more information on entertainment expenses, including discussions of the directly-related and associated tests, see chapter 2 of Publication 463. 1040nr ez 2012 Gift Expenses If you give gifts in the course of your trade or business, you can deduct all or part of the cost. 1040nr ez 2012 This section explains the limits and rules for deducting the costs of gifts. 1040nr ez 2012 $25 limit. 1040nr ez 2012   You can deduct no more than $25 for business gifts you give directly or indirectly to each person during your tax year. 1040nr ez 2012 A gift to a company that is intended for the eventual personal use or benefit of a particular person or a limited class of people will be considered an indirect gift to that particular person or to the individuals within that class of people who receive the gift. 1040nr ez 2012   If you give a gift to a member of a customer's family, the gift is generally considered to be an indirect gift to the customer. 1040nr ez 2012 This rule does not apply if you have a bona fide, independent business connection with that family member and the gift is not intended for the customer's eventual use or benefit. 1040nr ez 2012   If you and your spouse both give gifts, both of you are treated as one taxpayer. 1040nr ez 2012 It does not matter whether you have separate businesses, are separately employed, or whether each of you has an independent connection with the recipient. 1040nr ez 2012 If a partnership gives gifts, the partnership and the partners are treated as one taxpayer. 1040nr ez 2012 Incidental costs. 1040nr ez 2012   Incidental costs, such as engraving on jewelry, or packaging, insuring, and mailing, are generally not included in determining the cost of a gift for purposes of the $25 limit. 1040nr ez 2012   A cost is incidental only if it does not add substantial value to the gift. 1040nr ez 2012 For example, the cost of customary gift wrapping is an incidental cost. 1040nr ez 2012 However, the purchase of an ornamental basket for packaging fruit is not an incidental cost if the value of the basket is substantial compared to the value of the fruit. 1040nr ez 2012 Exceptions. 1040nr ez 2012   The following items are not considered gifts for purposes of the $25 limit. 1040nr ez 2012 An item that costs $4 or less and: Has your name clearly and permanently imprinted on the gift, and Is one of a number of identical items you widely distribute. 1040nr ez 2012 Examples include pens, desk sets, and plastic bags and cases. 1040nr ez 2012 Signs, display racks, or other promotional material to be used on the business premises of the recipient. 1040nr ez 2012 Gift or entertainment. 1040nr ez 2012   Any item that might be considered either a gift or entertainment generally will be considered entertainment. 1040nr ez 2012 However, if you give a customer packaged food or beverages you intend the customer to use at a later date, treat it as a gift. 1040nr ez 2012    If you give a customer tickets to a theater performance or sporting event and you do not go with the customer to the performance or event, you have a choice. 1040nr ez 2012 You can treat the cost of the tickets as either a gift expense or an entertainment expense, whichever is to your advantage. 1040nr ez 2012    If you go with the customer to the event, you must treat the cost of the tickets as an entertainment expense. 1040nr ez 2012 You cannot choose, in this case, to treat the cost of the tickets as a gift expense. 1040nr ez 2012 Transportation Expenses This section discusses expenses you can deduct for business transportation when you are not traveling away from home as defined earlier under Travel Expenses . 1040nr ez 2012 These expenses include the cost of transportation by air, rail, bus, taxi, etc. 1040nr ez 2012 , and the cost of driving and maintaining your car. 1040nr ez 2012 Transportation expenses include the ordinary and necessary costs of all of the following. 1040nr ez 2012 Getting from one workplace to another in the course of your business or profession when you are traveling within the area of your tax home. 1040nr ez 2012 (Tax home is defined earlier under Travel Expenses . 1040nr ez 2012 ) Visiting clients or customers. 1040nr ez 2012 Going to a business meeting away from your regular workplace. 1040nr ez 2012 Getting from your home to a temporary workplace when you have one or more regular places of work. 1040nr ez 2012 These temporary workplaces can be either within the area of your tax home or outside that area. 1040nr ez 2012 Transportation expenses do not include expenses you have while traveling away from home overnight. 1040nr ez 2012 Those expenses are travel expenses, discussed earlier. 1040nr ez 2012 However, if you use your car while traveling away from home overnight, use the rules in this section to figure your car expense deduction. 1040nr ez 2012 See Car Expenses , later. 1040nr ez 2012 Illustration of transportation expenses. 1040nr ez 2012    Figure 26-B illustrates the rules for when you can deduct transportation expenses when you have a regular or main job away from your home. 1040nr ez 2012 You may want to refer to it when deciding whether you can deduct your transportation expenses. 1040nr ez 2012 Daily transportation expenses you incur while traveling from home to one or more regular places of business are generally nondeductible commuting expenses. 1040nr ez 2012 However, there are many exceptions for deducting transportation expenses, like whether your work location is temporary (inside or outside the metropolitan area), traveling for same trade or business, or if you have a home office. 1040nr ez 2012 Temporary work location. 1040nr ez 2012   If you have one or more regular work locations away from your home and you commute to a temporary work location in the same trade or business, you can deduct the expenses of the daily round-trip transportation between your home and the temporary location, regardless of distance. 1040nr ez 2012   If your employment at a work location is realistically expected to last (and does in fact last) for 1 year or less, the employment is temporary unless there are facts and circumstances that would indicate otherwise. 1040nr ez 2012   If your employment at a work location is realistically expected to last for more than 1 year or if there is no realistic expectation that the employment will last for 1 year or less, the employment is not temporary, regardless of whether it actually lasts for more than 1 year. 1040nr ez 2012   If employment at a work location initially is realistically expected to last for 1 year or less, but at some later date the employment is realistically expected to last more than 1 year, that employment will be treated as temporary (unless there are facts and circumstances that would indicate otherwise) until your expectation changes. 1040nr ez 2012 It will not be treated as temporary after the date you determine it will last more than 1 year. 1040nr ez 2012   If the temporary work location is beyond the general area of your regular place of work and you stay overnight, you are traveling away from home. 1040nr ez 2012 You may have deductible travel expenses as discussed earlier in this chapter. 1040nr ez 2012 No regular place of work. 1040nr ez 2012   If you have no regular place of work but ordinarily work in the metropolitan area where you live, you can deduct daily transportation costs between home and a temporary work site outside that metropolitan area. 1040nr ez 2012   Generally, a metropolitan area includes the area within the city limits and the suburbs that are considered part of that metropolitan area. 1040nr ez 2012   You cannot deduct daily transportation costs between your home and temporary work sites within your metropolitan area. 1040nr ez 2012 These are nondeductible commuting expenses. 1040nr ez 2012 Two places of work. 1040nr ez 2012   If you work at two places in one day, whether or not for the same employer, you can deduct the expense of getting from one workplace to the other. 1040nr ez 2012 However, if for some personal reason you do not go directly from one location to the other, you cannot deduct more than the amount it would have cost you to go directly from the first location to the second. 1040nr ez 2012   Transportation expenses you have in going between home and a part-time job on a day off from your main job are commuting expenses. 1040nr ez 2012 You cannot deduct them. 1040nr ez 2012 Armed Forces reservists. 1040nr ez 2012   A meeting of an Armed Forces reserve unit is a second place of business if the meeting is held on a day on which you work at your regular job. 1040nr ez 2012 You can deduct the expense of getting from one workplace to the other as just discussed under Two places of work , earlier. 1040nr ez 2012   You usually cannot deduct the expense if the reserve meeting is held on a day on which you do not work at your regular job. 1040nr ez 2012 In this case, your transportation generally is a nondeductible commuting expense. 1040nr ez 2012 However, you can deduct your transportation expenses if the location of the meeting is temporary and you have one or more regular places of work. 1040nr ez 2012   If you ordinarily work in a particular metropolitan area but not at any specific location and the reserve meeting is held at a temporary location outside that metropolitan area, you can deduct your transportation expenses. 1040nr ez 2012   If you travel away from home overnight to attend a guard or reserve meeting, you can deduct your travel expenses. 1040nr ez 2012 These expenses are discussed earlier under Travel Expenses . 1040nr ez 2012   If you travel more than 100 miles away from home in connection with your performance of services as a member of the reserves, you may be able to deduct some of your reserve-related travel costs as an adjustment to income rather than as an itemized deduction. 1040nr ez 2012 See Armed Forces reservists traveling more than 100 miles from home under Special Rules, later. 1040nr ez 2012 Commuting expenses. 1040nr ez 2012   You cannot deduct the costs of taking a bus, trolley, subway, or taxi, or of driving a car between your home and your main or regular place of work. 1040nr ez 2012 These costs are personal commuting expenses. 1040nr ez 2012 You cannot deduct commuting expenses no matter how far your home is from your regular place of work. 1040nr ez 2012 You cannot deduct commuting expenses even if you work during the commuting trip. 1040nr ez 2012 Example. 1040nr ez 2012 You sometimes use your cell phone to make business calls while commuting to and from work. 1040nr ez 2012 Sometimes business associates ride with you to and from work, and you have a business discussion in the car. 1040nr ez 2012 These activities do not change the trip from personal to business. 1040nr ez 2012 You cannot deduct your commuting expenses. 1040nr ez 2012 Parking fees. 1040nr ez 2012   Fees you pay to park your car at your place of business are nondeductible commuting expenses. 1040nr ez 2012 You can, however, deduct business-related parking fees when visiting a customer or client. 1040nr ez 2012 Advertising display on car. 1040nr ez 2012   Putting display material that advertises your business on your car does not change the use of your car from personal use to business use. 1040nr ez 2012 If you use this car for commuting or other personal uses, you still cannot deduct your expenses for those uses. 1040nr ez 2012 Car pools. 1040nr ez 2012   You cannot deduct the cost of using your car in a nonprofit car pool. 1040nr ez 2012 Do not include payments you receive from the passengers in your income. 1040nr ez 2012 These payments are considered reimbursements of your expenses. 1040nr ez 2012 However, if you operate a car pool for a profit, you must include payments from passengers in your income. 1040nr ez 2012 You can then deduct your car expenses (using the rules in this chapter). 1040nr ez 2012 Hauling tools or instruments. 1040nr ez 2012   Hauling tools or instruments in your car while commuting to and from work does not make your car expenses deductible. 1040nr ez 2012 However, you can deduct any additional costs you have for hauling tools or instruments (such as for renting a trailer you tow with your car). 1040nr ez 2012 Union members' trips from a union hall. 1040nr ez 2012   If you get your work assignments at a union hall and then go to your place of work, the costs of getting from the union hall to your place of work are nondeductible commuting expenses. 1040nr ez 2012 Although you need the union to get your work assignments, you are employed where you work, not where the union hall is located. 1040nr ez 2012 Office in the home. 1040nr ez 2012   If you have an office in your home that qualifies as a principal place of business, you can deduct your daily transportation costs between your home and another work location in the same trade or business. 1040nr ez 2012 (See chapter 28 for information on determining if your home office qualifies as a principal place of business. 1040nr ez 2012 ) Figure 26-B. 1040nr ez 2012 When Are Transportation Expenses Deductible? Most employees and self-employed persons can use this chart. 1040nr ez 2012 (Do not use this chart if your home is your principal place of business. 1040nr ez 2012 See Office in the home . 1040nr ez 2012 ) Please click here for the text description of the image. 1040nr ez 2012 Figure 26-B. 1040nr ez 2012 Local Transportation Examples of deductible transportation. 1040nr ez 2012   The following examples show when you can deduct transportation expenses based on the location of your work and your home. 1040nr ez 2012 Example 1. 1040nr ez 2012 You regularly work in an office in the city where you live. 1040nr ez 2012 Your employer sends you to a 1-week training session at a different office in the same city. 1040nr ez 2012 You travel directly from your home to the training location and return each day. 1040nr ez 2012 You can deduct the cost of your daily round-trip transportation between your home and the training location. 1040nr ez 2012 Example 2. 1040nr ez 2012 Your principal place of business is in your home. 1040nr ez 2012 You can deduct the cost of round-trip transportation between your qualifying home office and your client's or customer's place of business. 1040nr ez 2012 Example 3. 1040nr ez 2012 You have no regular office, and you do not have an office in your home. 1040nr ez 2012 In this case, the location of your first business contact inside the metropolitan area is considered your office. 1040nr ez 2012 Transportation expenses between your home and this first contact are nondeductible commuting expenses. 1040nr ez 2012 Transportation expenses between your last business contact and your home are also nondeductible commuting expenses. 1040nr ez 2012 While you cannot deduct the costs of these first and last trips, you can deduct the costs of going from one client or customer to another. 1040nr ez 2012 With no regular or home office, the costs of travel between two or more business contacts in a metropolitan area are deductible while the costs of travel between the home to (and from) business contacts are not deductible. 1040nr ez 2012 Car Expenses If you use your car for business purposes, you may be able to deduct car expenses. 1040nr ez 2012 You generally can use one of the two following methods to figure your deductible expenses. 1040nr ez 2012 Standard mileage rate. 1040nr ez 2012 Actual car expenses. 1040nr ez 2012 If you use actual car expenses to figure your deduction for a car you lease, there are rules that affect the amount of your lease payments you can deduct. 1040nr ez 2012 See Leasing a car under Actual Car Expenses, later. 1040nr ez 2012 In this chapter, “car” includes a van, pickup, or panel truck. 1040nr ez 2012 Rural mail carriers. 1040nr ez 2012   If you are a rural mail carrier, you may be able to treat the amount of qualified reimbursement you received as the amount of your allowable expense. 1040nr ez 2012 Because the qualified reimbursement is treated as paid under an accountable plan, your employer should not include the amount of reimbursement in your income. 1040nr ez 2012   If your vehicle expenses are more than the amount of your reimbursement, you can deduct the unreimbursed expenses as an itemized deduction on Schedule A (Form 1040). 1040nr ez 2012 You must complete Form 2106 and attach it to your Form 1040. 1040nr ez 2012   A “qualified reimbursement” is the reimbursement you receive that meets both of the following conditions. 1040nr ez 2012 It is given as an equipment maintenance allowance (EMA) to employees of the U. 1040nr ez 2012 S. 1040nr ez 2012 Postal Service. 1040nr ez 2012 It is at the rate contained in the 1991 collective bargaining agreement. 1040nr ez 2012 Any later agreement cannot increase the qualified reimbursement amount by more than the rate of inflation. 1040nr ez 2012 See your employer for information on your reimbursement. 1040nr ez 2012 If you are a rural mail carrier and received a qualified reimbursement, you cannot use the standard mileage rate. 1040nr ez 2012 Standard Mileage Rate You may be able to use the standard mileage rate to figure the deductible costs of operating your car for business purposes. 1040nr ez 2012 For 2013, the standard mileage rate for business use is 56½ cents per mile. 1040nr ez 2012 If you use the standard mileage rate for a year, you cannot deduct your actual car expenses for that year, but see Parking fees and tolls, later. 1040nr ez 2012 You generally can use the standard mileage rate whether or not you are reimbursed and whether or not any reimbursement is more or less than the amount figured using the standard mileage rate. 1040nr ez 2012 See Reimbursements under How To Report, later. 1040nr ez 2012 Choosing the standard mileage rate. 1040nr ez 2012   If you want to use the standard mileage rate for a car you own, you must choose to use it in the first year the car is available for use in your business. 1040nr ez 2012 Then in later years, you can choose to use either the standard mileage rate or actual expenses. 1040nr ez 2012   If you want to use the standard mileage rate for a car you lease, you must use it for the entire lease period. 1040nr ez 2012   You must make the choice to use the standard mileage rate by the due date (including extensions) of your return. 1040nr ez 2012 You cannot revoke the choice. 1040nr ez 2012 However, in a later year, you can switch from the standard mileage rate to the actual expenses method. 1040nr ez 2012 If you change to the actual expenses method in a later year, but before your car is fully depreciated, you have to estimate the remaining useful life of the car and use straight line depreciation. 1040nr ez 2012 Example. 1040nr ez 2012 Larry is an employee who occasionally uses his own car for business purposes. 1040nr ez 2012 He purchased the car in 2011, but he did not claim any unreimburse
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SOI Tax Stats - Domestic Private Foundation and Charitable Trust Statistics

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Snapshot of Private Foundation Statistics

Private foundations organized for charitable purposes are exempt from income taxes. They are differentiated from tax-exempt public charities by their narrow bases of control and financial support. Statistics on private foundations are compiled from Form 990-PF, an annual information return that includes data on excise tax liability, charitable distributions, administrative expenditures, as well as income statement and balance sheet information. Data are available for the following types of organizations:

  • Operating Foundations—Generally conduct their own charitable activities, e.g., museums
  • Nonoperating Foundations—Generally provide charitable support through grants and other financial means to charitable organizations; the majority of foundations are nonoperating
  • Section 4947(a)(1) Nonexempt Charitable Trusts—Charitable trusts treated as private foundations for tax purposes; may be operating or nonoperating

Statistical Tables   Publications and Papers   Microdata   Other IRS Data
 

For information about selected terms and concepts, a description of the data sources and limitations, and links to recent revisions of Form 990-PF, please visit the Private Foundations Study Metadata page.


Statistical Tables

The following tables are available as Microsoft Excel® files. A free Excel viewer is available for download, if needed.

NOTE: Statistics for the years denoted by an asterisk (*) include information reported by both domestic and foreign foundations and charitable trusts.

Domestic Private Foundations:
     Number and Selected Financial Data
      Classified by: Type of Foundation and Size of End-of-Year Fair Market Value of Total Assets
      Tax Years: 2010  2009  2008  2007  2006  2005  2004  2003  2002  2001  2000  1999  1998  1997  1996  1995  1994  1993  1992  1991  1990  1989  1988  1987  1986  1985
 
     Income Statements and Balance Sheets
      Classified by: Size of End-of-Year Fair Market Value of Total Assets
      Tax Years: 2010  2009  2008  2007  2006  2005  2004  2003  2002  2001  2000  1999  1998  1997  1996  1996*  1995*  1994*  1993*  1992*  1991*
    Selected Data Items in Current Dollars
      Classified by: Asset Size
      Tax Years: 1993–2002

 
Domestic Nonoperating Private Foundations:
     Disbursements for Charitable Purposes—in Constant Dollars
      Tax Years: 1985–2010
 
     Disbursements for Charitable Purposes—in Current Dollars
      Tax Years: 1985–2010
 
     Noncharitable-Use Assets and Qualifying Distributions
      Tax Years: 1985–2010
 
     Largest 100 Nonoperating Private Foundations—Selected Financial Data
      Tax Years: Panel Study, 1985–1997
 
     Selected Data Items by Asset Size—in Current Dollars
      Tax Years: 1993–2002

 
Domestic IRC Section 4947(a)(1) Charitable Trusts Treated as Foundations:
     Number and Selected Financial Data
      Classified by: Type of Charitable Trust and Size of End-of-Year Fair Market Value of Assets
      Tax Years: 2010  2009  2008  2007  2006  2005  2004  2003  2002  2001  2000  1999  1998  1997  1996  1996*  1995*  1994*  1993*  1992*  1991*
 
     Income Statements and Balance Sheets
      Classified by: Size of End-of-Year Fair Market Value of Assets
      Tax Years: 2010  2009  2008  2007  2006  2005  2004  2003  2002  2001  2000  1999  1998  1997  1996  1996*  1995*  1994*  1993*  1992*  1991*

 
Excise Taxes Reported by Charities, Private Foundations, and Split-Interest Trusts on Form 4720
      Classified by: Type of Excise Tax
      Calendar Years: 2011  2010  2009  2008  2007  2006  2005  2004  2003

 
To make customized tables using these data, please visit the Statistics of Income Tax Stats Table Wizard

 
Historical Table:
Table 16—Nonprofit Charitable Organization and Domestic Private Foundation Information Returns, and Tax-Exempt Organization Business Income Tax Returns: Selected Financial Data, Expanded
      Published as: SOI Bulletin Historical Table 16

 
Projections
For selected tax returns, including the Form 990-PF, IRS's Office of Research produces annual forecasts of the number of returns that will be filed in future years.
     Projections of Returns to be Filed in Future Calendar Years
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Publications and Papers

The following are available as PDF files. A free Adobe® reader is available for download, if needed.

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Other SOI Data on Trusts

Form 5227 is an information return filed by split-interest trusts, those who make distributions to both charitable and noncharitable beneficiaries, while providing tax benefits to their donor. Form 1041 is the income tax return filed by fiduciaries to report income, distributions, and tax liability of estates and trusts.

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Microdata Files

Microdata are individual organization-level data that can be used for research purposes.

The data are contained in XML, ASCII flat files, Microsoft Excel spreadsheets and Adobe Acrobat PDF. Documentation to assist with the files is included. (Free Adobe Acrobat reader, WinZip utility, and Microsoft Excel viewer software is available for download, if needed.)
 

SOI Sample Data Files

This section contains microdata files for all Forms 990-PF sampled for the annual SOI studies of private foundations. The data for each of the annual studies are included in a comprehensive, "harmonized" dataset, with standardized variable names and codes based on the form revision of the latest available Tax Year.

The sample include returns filed by private foundations, exempt under Internal Revenue Code section 501(c)(3), and section 4947(a)(1) nonexempt charitable trusts. The stratified random samples are based on asset size and represent approximately 10 percent of Forms 990-PF filed; sampling rates of 100 percent are applied to large-asset classes. Microdata records contain most financial information from Forms 990-PF, as well as weights (to estimate the population), for each organization.

Available Data:  Tax Years 1985-2010 

Data Element Reference List

Click on one of the following links to access a page with links to data in the desired format.

         ASCII text     XML     

To make customized tables using these data, please visit the Statistics of Income Tax Stats Table Wizard.  
 

IRS Population Data

This page contains microdata files for all Forms 990, 990-EZ, and 990-PF returns filed by active organizations.  Data are from the IRS Exempt Organization Master File.

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Other IRS Data and Related Links

For tax administration data on this topic, as well as other types of taxes, choose from the links below.

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Return to Tax Stats home page .

Page Last Reviewed or Updated: 14-Jan-2014

The 1040nr Ez 2012

1040nr ez 2012 Index A Aircraft, Cars, Boats, and Aircraft Annuities, Annuities, Interests for Life or Terms of Years, Remainders, and Reversions Annuity contracts, Certain Life Insurance and Annuity Contracts Antiques, Paintings, Antiques, and Other Objects of Art Appraisals, Appraisals Cost of, Cost of appraisals. 1040nr ez 2012 IRS review of, Internal Revenue Service Review of Appraisals Qualified appraisal, Qualified Appraisal Appraiser, Qualified appraiser. 1040nr ez 2012 Art objects, Paintings, Antiques, and Other Objects of Art Valued at $20,000 or more, Art valued at $20,000 or more. 1040nr ez 2012 Valued at $50,000 or more, Art valued at $50,000 or more. 1040nr ez 2012 Assistance (see Tax help) B Boats, Cars, Boats, and Aircraft Bonds, Stocks and Bonds Books, Books. 1040nr ez 2012 Business, interest in, Interest in a Business C Cars, Cars, Boats, and Aircraft Clothing, used, Used Clothing, Deduction over $500 for certain clothing or household items. 1040nr ez 2012 Coins, Coin collections. 1040nr ez 2012 Collections, Collections Books, Books. 1040nr ez 2012 Coins, Coin collections. 1040nr ez 2012 Stamps, Stamp collections. 1040nr ez 2012 Comments on publication, Comments and suggestions. 1040nr ez 2012 Comparable properties, sales of, Sales of Comparable Properties, Selection of Comparable Sales Conservation contribution, Conservation purposes. 1040nr ez 2012 Cost, Cost or Selling Price of the Donated Property Rate of increase or decrease, Rate of increase or decrease in value. 1040nr ez 2012 Terms of purchase or sale, Terms of the purchase or sale. 1040nr ez 2012 D Date of contribution, Date of contribution. 1040nr ez 2012 Deductions of more than $5,000, Deductions of More Than $5,000 Deductions of more than $500,000, Deductions of More Than $500,000 F Fair market value, What Is Fair Market Value (FMV)? Comparable properties, sales of, Sales of Comparable Properties Cost, Cost or Selling Price of the Donated Property Date of contribution, Date of contribution. 1040nr ez 2012 Determining FMV, Determining Fair Market Value Opinions of experts, Opinions of Experts Problems in determining FMV, Problems in Determining Fair Market Value Replacement cost, Replacement Cost Form 8283, Form 8283 Formulas, use in valuing property, Determining Fair Market Value Free tax services, How To Get Tax Help Future events, effect on value, Future Events H Help (see Tax help) Historic building, Building in registered historic district. 1040nr ez 2012 Household goods, Household Goods, Deduction over $500 for certain clothing or household items. 1040nr ez 2012 I Interest in a business, Interest in a Business Inventory, Inventory IRS review of appraisals, Internal Revenue Service Review of Appraisals Exception, Exception. 1040nr ez 2012 J Jewelry and gems, Jewelry and Gems L Life insurance, Certain Life Insurance and Annuity Contracts M Market conditions, effect on value, Unusual Market Conditions More information (see Tax help) O Opinions of experts, Opinions of Experts P Paintings, Paintings, Antiques, and Other Objects of Art Partial interest, Partial Interest in Property Not in Trust Past events, effect on value, Using Past Events to Predict the Future Patents, Patents Penalties: Imposed on appraiser, Appraiser penalties. 1040nr ez 2012 Imposed on taxpayer, Penalty Publications (see Tax help) Publicly traded securities, Publicly traded securities. 1040nr ez 2012 Q Qualified appraisal, Qualified Appraisal Qualified appraiser, Qualified appraiser. 1040nr ez 2012 Qualified conservation contribution, Qualified Conservation Contribution R Real estate, Real Estate Remainder interests, Annuities, Interests for Life or Terms of Years, Remainders, and Reversions Replacement cost, Replacement Cost Reversion interests, Annuities, Interests for Life or Terms of Years, Remainders, and Reversions S Stamps, Stamp collections. 1040nr ez 2012 Statement of Value, Exception. 1040nr ez 2012 Stocks, Stocks and Bonds Suggestions for publication, Comments and suggestions. 1040nr ez 2012 T Tax help, How To Get Tax Help Taxpayer Advocate, Contacting your Taxpayer Advocate. 1040nr ez 2012 TTY/TDD information, How To Get Tax Help U Used clothing, Used Clothing, Deduction over $500 for certain clothing or household items. 1040nr ez 2012 V Valuation of property, Valuation of Various Kinds of Property Annuities, Annuities, Interests for Life or Terms of Years, Remainders, and Reversions Cars, boats, and aircraft, Cars, Boats, and Aircraft Collections, Collections Household goods, Household Goods Interest in a business, Interest in a Business Inventory, Inventory Jewelry and gems, Jewelry and Gems Life insurance and annuity contracts, Certain Life Insurance and Annuity Contracts Paintings, antiques, art objects, Paintings, Antiques, and Other Objects of Art Partial interest in property, Partial Interest in Property Not in Trust Real estate, Real Estate Remainder interests, Annuities, Interests for Life or Terms of Years, Remainders, and Reversions Reversion interests, Annuities, Interests for Life or Terms of Years, Remainders, and Reversions Stocks and bonds, Stocks and Bonds Terms of years, Annuities, Interests for Life or Terms of Years, Remainders, and Reversions Used clothing, Used Clothing Valuation of property: Patents, Patents Prev  Up     Home   More Online Publications