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Amended Tax Form

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Amended Tax Form

Amended tax form Publication 1544(SP) - Main Content Table of Contents ¿Por qué hay que declarar estos pagos? ¿Quién tiene que presentar el Formulario 8300-SP?¿Qué pagos tienen que declararse? ¿Qué es efectivo? Número de identificación del contribuyente (TIN) ¿Qué son transacciones relacionadas? ¿Qué se hace en el caso de transacciones sospechosas? Cuándo, dónde y qué se tiene que presentar Ejemplos Multas y sanciones Cómo Obtener Ayuda con los ImpuestosTalleres de Asistencia Tributaria para Contribuyentes de Bajos Recursos (LITC, por sus siglas en inglés). Amended tax form ¿Por qué hay que declarar estos pagos? A menudo, los contrabandistas y narcotraficantes hacen transacciones de grandes cantidades de efectivo con el propósito de “blanquear” (lavar) dinero proveniente de actividades ilícitas. Amended tax form El término “blanquear” (lavar) significa convertir el dinero “sucio”, u obtenido ilegalmente, en dinero “limpio” (como si fuera obtenido legalmente). Amended tax form El gobierno a menudo puede rastrear el origen de este dinero blanqueado (lavado) mediante los pagos que se declaran. Amended tax form Determinadas leyes aprobadas por el Congreso requieren que se declaren estos pagos. Amended tax form Al cumplir con estas leyes, se proporciona información valiosa para ayudar a poner fin a las operaciones de los evasores de impuestos y los que se benefician del narcotráfico y otras actividades delictivas. Amended tax form La USA Patriot Act (Ley patriota de los Estados Unidos) del año 2001 amplió el alcance de dichas leyes con el propósito de rastrear los fondos usados para llevar a cabo acciones terroristas. Amended tax form ¿Quién tiene que presentar el Formulario 8300-SP? Por regla general, toda persona que se dedique a una ocupación o negocio en los que reciba más de $10,000 en efectivo en una sola transacción, o en varias transacciones relacionadas, tiene que presentar el Formulario 8300-SP. Amended tax form Por ejemplo, es posible que tenga que presentar el Formulario 8300-SP si la ocupación o negocio al cual se dedica es la compraventa de joyas, muebles, barcos, aeronaves o automóviles, si es prestamista, abogado o corredor de bienes raíces, o si se trata de una compañía de seguros o de una agencia de viajes. Amended tax form Las reglas especiales que deben cumplir los secretarios de los tribunales federales o estatales aparecen más adelante bajo Fianza recibida por secretarios de los tribunales. Amended tax form Sin embargo, usted no tiene que presentar el Formulario 8300-SP si la transacción no está relacionada con su ocupación o negocio. Amended tax form Por ejemplo, si es dueño de una joyería y vende su automóvil personal por una cantidad superior a $10,000 en efectivo, no tendrá que presentar el Formulario 8300-SP por esta transacción. Amended tax form Definición de transacción. Amended tax form   Se lleva a cabo una “transacción” cuando: Se venden bienes o propiedades, o se prestan servicios; Se alquila una propiedad; Se intercambia efectivo por otro efectivo; Se contribuye a una cuenta de fideicomiso o a una cuenta en plica (depósito en custodia de un tercero); Se saca o se paga un préstamo; o Se convierte el efectivo en un instrumento negociable, como un cheque o un bono. Amended tax form Definición de persona. Amended tax form   Una “persona” incluye una persona física, una empresa o compañía, una sociedad anónima, una sociedad colectiva, una asociación, un fideicomiso o un caudal hereditario. Amended tax form   A las organizaciones exentas, incluidas las que tienen planes para sus empleados, se las considera también “personas”. Amended tax form Sin embargo, las organizaciones exentas no tienen que presentar el Formulario 8300-SP cuando reciben una donación caritativa superior a $10,000 en efectivo, debido a que dicha donación no la reciben en el transcurso de una ocupación o negocio. Amended tax form Transacciones en el extranjero. Amended tax form   No tiene que presentar el Formulario 8300-SP si toda la transacción (incluyendo la recepción del efectivo) se lleva a cabo fuera de: Los 50 estados de los Estados Unidos, El Distrito de Columbia, Puerto Rico o Una posesión o territorio de los Estados Unidos. Amended tax form Sin embargo, tiene que presentar el Formulario 8300-SP si alguna parte de la transacción (incluyendo la recepción del efectivo) se lleva a cabo en Puerto Rico o en una posesión o territorio de los Estados Unidos y usted está sujeto a las disposiciones del Código Federal de Impuestos Internos. Amended tax form Fianza recibida por los secretarios de los tribunales. Amended tax form   Todo secretario de un tribunal federal o estatal que reciba más de $10,000 en efectivo en concepto de fianza a favor de una persona que ha sido acusada de cualquiera de los delitos penales enumerados a continuación tiene que presentar el Formulario 8300-SP: Todo delito federal relacionado con la ley de control de narcóticos (sustancias controladas), Extorsión (racketeering), Blanqueo (lavado) de dinero y Todo delito estatal que sea considerablemente similar a los mencionados anteriormente en los puntos 1, 2 ó 3. Amended tax form Para obtener más información acerca del reglamento con el que deben cumplir los secretarios de los tribunales, vea la sección 1. Amended tax form 6050I-2 de los Reglamentos Federales del Impuesto Sobre los Ingresos Federales. Amended tax form ¿Qué pagos tienen que declararse? Tiene que presentar el Formulario 8300-SP para declarar el efectivo que le paguen si el mismo: Supera los $10,000, Lo recibió en: Un solo pago en efectivo superior a $10,000, Varios pagos en efectivo recibidos en un período de un año, contado a partir de la fecha en que se hizo el pago inicial, que sumen un total de $10,000 u Otros pagos en efectivo no declarados anteriormente, cuya suma total recibida durante un período de 12 meses sea superior a $10,000. Amended tax form Lo recibió en el curso de su ocupación o negocio, Lo recibió del mismo comprador (o agente) y Lo recibió en una sola transacción o en varias transacciones relacionadas (las cuales se definen más adelante). Amended tax form ¿Qué es efectivo? Efectivo es: El dinero en monedas y billetes de los Estados Unidos (y de cualquier otro país) y Un cheque de cajero, giro bancario, cheque de viajero o giro que se reciba, si tiene un valor nominal de $10,000 o menos y se recibe en: Una transacción que tiene que ser declarada, como se define más adelante o Toda transacción en que a usted le conste que el pagador evita declarar en el Formulario 8300-SP. Amended tax form El efectivo puede incluir un cheque de cajero aunque a éste se le llame “cheque de tesorero” o “cheque bancario”. Amended tax form El efectivo no incluye un cheque girado contra la cuenta bancaria particular de una persona. Amended tax form Un cheque de cajero, giro bancario, cheque de viajero o giro con un valor nominal de más de $10,000 no se considera efectivo. Amended tax form Éstos no se consideran efectivo y usted no tiene que presentar el Formulario 8300-SP cuando los recibe porque, si fueron comprados con dinero en efectivo, el banco u otra institución financiera que los emitió debe presentar el Formulario 104 de la FinCEN para declararlos. Amended tax form Ejemplo 1. Amended tax form Usted es comerciante y se dedica a la compraventa y colección de monedas (numismático). Amended tax form Roberto Coruña le compró monedas de oro por un precio de $13,200. Amended tax form El Sr. Amended tax form Coruña le pagó con $6,200 en moneda estadounidense y un cheque de cajero con un valor nominal de $7,000. Amended tax form El cheque de cajero se considera efectivo. Amended tax form En este caso, ha recibido más de $10,000 en efectivo y tiene que presentar el Formulario 8300-SP para declarar esta transacción. Amended tax form Ejemplo 2. Amended tax form Usted se dedica a la venta de joyas al por menor. Amended tax form María Núñez le compra una joya por $12,000 y le paga con un cheque personal pagadero a usted por la cantidad de $9,600 y con cheques de viajero que ascienden a $2,400. Amended tax form Debido a que el cheque personal no se considera efectivo, usted no ha recibido más de $10,000 en efectivo en la transacción. Amended tax form No tiene que presentar el Formulario 8300-SP. Amended tax form Ejemplo 3. Amended tax form Usted es un comerciante que se dedica a la venta de barcos. Amended tax form Emilia Espinosa le compra un barco por $16,500 y le paga con un cheque de cajero pagadero a usted por dicha cantidad. Amended tax form El cheque de cajero no se considera efectivo, ya que el valor nominal del mismo es más de $10,000. Amended tax form Usted no tiene que presentar el Formulario 8300-SP para declarar esta transacción. Amended tax form Transacciones que se tienen que declarar Una transacción que tiene que declararse es aquélla que consiste en la venta al por menor de alguno de los siguientes: Un artículo de consumo duradero, como un automóvil o un barco. Amended tax form Un artículo de consumo duradero es una propiedad que no es un terreno o un edificio y que: Es apropiado para uso personal, Se espera que dure por lo menos un año bajo uso normal, Tiene un precio de venta mayor de $10,000 y Se puede ver o tocar (propiedad tangible). Amended tax form Por ejemplo, un automóvil cuyo valor es $20,000 es un artículo de consumo duradero, pero un camión de descarga (volquete) o maquinaria utilizada en una fábrica con un valor de $20,000 no lo es. Amended tax form El automóvil es un artículo de consumo duradero aún cuando lo venda a un comprador para uso en una ocupación o negocio. Amended tax form Un artículo coleccionable (por ejemplo, una obra de arte, alfombra, antigüedad, metal, piedra preciosa, sello o moneda). Amended tax form Un viaje o entretenimiento, si el precio total de venta de todos los artículos vendidos para el mismo viaje o evento de entretenimiento en una sola transacción (o varias transacciones relacionadas) es más de $10,000. Amended tax form Al calcular el precio total de venta de todos los artículos vendidos para un viaje o evento de entretenimiento, incluya el precio de venta de los artículos vendidos, como pasajes de avión, habitaciones de hotel y boletos de entrada. Amended tax form Ejemplo. Amended tax form Usted es agente de viajes. Amended tax form Su cliente, Eduardo Juanes, le solicita que flete un avión de pasajeros con el propósito de llevar a un grupo de personas a un evento deportivo en otra ciudad. Amended tax form Además, le solicita que reserve habitaciones en un hotel y boletos de entrada al evento deportivo para los miembros del grupo. Amended tax form El Sr. Amended tax form Juanes le paga a usted con dos giros por un valor de $6,000 cada uno. Amended tax form En esta transacción usted ha recibido más de $10,000 en efectivo y, por lo tanto, tiene que presentar el Formulario 8300-SP. Amended tax form Ventas al por menor. Amended tax form   El término “ventas al por menor” significa toda venta hecha en el transcurso de un negocio u ocupación, principalmente las ventas al consumidor final. Amended tax form   Por lo tanto, si su negocio u ocupación es principalmente de ventas al consumidor final, todas las ventas que haga en el transcurso de su ocupación o negocio son ventas al por menor. Amended tax form Esto incluye toda venta de artículos para reventa. Amended tax form Agente o intermediario. Amended tax form   Una transacción que debe declararse incluye la venta al por menor de los artículos que aparecen en los puntos 1, 2 ó 3 de la lista anterior, aunque el pago haya sido recibido por un agente u otro intermediario en vez de directamente por el vendedor. Amended tax form Excepción a la definición del término “efectivo” No se clasifican como efectivo un cheque de cajero, giro bancario, cheque de viajero o giro que usted reciba en una transacción que tenga que declararse, si una de las siguientes excepciones le corresponde: Excepción en el caso de ciertos préstamos bancarios. Amended tax form   No se clasifican como efectivo un cheque de cajero, giro bancario, cheque de viajero o giro si provienen de un préstamo bancario. Amended tax form Como prueba de que se obtuvieron de un préstamo bancario, puede usar una copia del contrato del préstamo, un documento escrito, instrucciones del banco acerca del gravamen u otra prueba similar. Amended tax form Ejemplo. Amended tax form Usted es concesionario de automóviles. Amended tax form Le vende un automóvil a Carlota Blanco por $11,500. Amended tax form La Srta. Amended tax form Blanco le pagó a usted $2,000 en moneda estadounidense y le entregó un cheque de cajero por $9,500, pagadero a usted y a ella. Amended tax form Se sabe que el cheque de cajero proviene de un préstamo bancario porque contiene instrucciones para que se le registre un gravamen al automóvil como garantía de pago del préstamo y, por lo tanto, el cheque de cajero no se considera efectivo. Amended tax form No tiene que presentar el Formulario 8300-SP en este caso. Amended tax form Excepción en el caso de ciertas ventas a plazos. Amended tax form   No se considera efectivo un cheque de cajero, giro bancario, cheque de viajero o giro, si el mismo se recibe como el pago de un pagaré o de un contrato de ventas a plazos (incluido un contrato de arrendamiento que se considera una venta para propósitos del impuesto federal). Amended tax form Sin embargo, esta excepción le corresponde solamente si: Usa pagarés o contratos similares en otras ventas a consumidores en el transcurso normal de su negocio u ocupación y El total de pagos que reciba como producto de la venta el sexagésimo (60) día después de la fecha en que se efectúe la venta o antes, asciende a un 50% o menos del precio de compra. Amended tax form Excepción en el caso de ciertos planes de pagos iniciales. Amended tax form   No se considera efectivo un cheque de cajero, giro bancario, cheque de viajero o giro si lo recibió como pago por un artículo de consumo duradero o coleccionable y, además, se dan todas las condiciones siguientes: Lo recibe conforme a un plan de pagos que requiere: Uno o más pagos iniciales y El pago del saldo del precio de la compra en la fecha de la venta. Amended tax form Lo recibe más de 60 días antes de la fecha de la venta. Amended tax form Durante el transcurso normal de su ocupación o negocio, usa planes de pagos con las mismas condiciones (o similares) cuando hace ventas a consumidores. Amended tax form Excepción en el caso de viajes y entretenimiento. Amended tax form   No se considera efectivo un cheque de cajero, giro bancario, cheque de viajero o giro recibido para un viaje o entretenimiento, si se dan todas las condiciones siguientes: Lo recibe conforme a un plan de pagos que requiere: Uno o más pagos iniciales y Que el saldo del precio de compra se pague antes de que se proporcione el artículo de viaje o entretenimiento (como el precio de un pasaje aéreo). Amended tax form Lo recibe más de 60 días antes de la fecha en la cual vence el pago final. Amended tax form Durante el transcurso normal de su ocupación o negocio, usa planes de pagos con las mismas condiciones (o similares) cuando hace ventas a consumidores. Amended tax form Número de identificación del contribuyente (TIN) Tiene que proveer el número correcto de identificación del contribuyente (TIN, por sus siglas en inglés) de la(s) persona(s) de la(s) cual(es) recibe el efectivo. Amended tax form Si la transacción se hace en representación de otra(s) persona(s), usted tiene que proveer el número de identificación del contribuyente de esa(s) persona(s). Amended tax form Si no sabe cuál es el número de identificación del contribuyente de la(s) persona(s), tiene que pedírselo. Amended tax form Usted podría estar sujeto a multas o sanciones por no incluir el número de identificación del contribuyente o por incluir un número incorrecto. Amended tax form Hay tres tipos de número de identificación del contribuyente: El número de identificación de una persona física, incluida una persona que es dueña única de un negocio, es su número de Seguro Social (SSN, por sus siglas en inglés). Amended tax form El número de identificación del contribuyente de una persona que es extranjera y no residente, pero necesita dicho número y no tiene derecho a obtener un número de Seguro Social, es el número de identificación del contribuyente individual (ITIN, por sus siglas en inglés) expedido por el IRS. Amended tax form Un número de identificación del contribuyente individual consta de nueve dígitos, similar a un número de Seguro Social. Amended tax form El número de identificación del contribuyente individual de otras personas, incluidas las sociedades anónimas, sociedades colectivas y caudales hereditarios, es el número de identificación del empleador (EIN, por sus siglas en inglés). Amended tax form Excepción. Amended tax form    Usted no está obligado a proporcionar el TIN de un extranjero no residente o una organización extranjera si dicha persona u organización extranjera: No recibe ingresos que estén realmente relacionados con la operación de una ocupación o negocio en los Estados Unidos; No tiene oficina o lugar de negocios, ni agente financiero o agente pagador en los Estados Unidos; No presenta una declaración de impuestos federales; No proporciona un certificado de retención de impuestos, el cual se describe en la sección 1. Amended tax form 1441-1(e)(2) ó (3) ó 1. Amended tax form 1441-5(c)(2)(iv) ó (3)(iii), según se exija en la sección 1. Amended tax form 1441-1(e)(4)(vii); No tiene que proporcionar el TIN en una declaración escrita ni en ningún otro documento obligatorio conforme a la sección 897 o la sección 1445 de los reglamentos de los impuestos sobre el ingreso o En el caso de un extranjero no residente, el mismo no ha optado por presentar una declaración conjunta de impuesto federal sobre los ingresos con su cónyuge, que es ciudadano estadounidense o residente de los Estados Unidos. Amended tax form ¿Qué son transacciones relacionadas? Las transacciones que se lleven a cabo entre un comprador (o un agente del comprador) y un vendedor en un período de 24 horas son transacciones relacionadas. Amended tax form Si usted recibe de un mismo comprador más de $10,000 en efectivo en dos o más transacciones en un período de 24 horas, tiene que tratar las transacciones como una sola transacción y declarar los pagos en el Formulario 8300-SP. Amended tax form Por ejemplo, si en un mismo día le vende a un cliente dos productos por un valor de $6,000 cada uno y el cliente le paga en efectivo, estas transacciones están relacionadas. Amended tax form Debido a que el total de ambas transacciones asciende a $12,000 (más de $10,000), tiene que presentar el Formulario 8300-SP. Amended tax form Más de 24 horas entre transacciones. Amended tax form   Las transacciones son relacionadas aunque se lleven a cabo en un período de más de 24 horas entre ellas y se tiene conocimiento, o tiene razón para saber, que cada transacción es una de una serie de transacciones relacionadas entre ellas. Amended tax form   Por ejemplo, usted es agente de viajes y un cliente le paga $8,000 en efectivo para un viaje. Amended tax form Dos días más tarde, el mismo cliente le paga $3,000 adicionales en efectivo para incluir a otra persona en el viaje. Amended tax form Estas transacciones están relacionadas y, por lo tanto, tiene que presentar el Formulario 8300-SP para declararlas. Amended tax form ¿Qué se hace en el caso de transacciones sospechosas? Si recibe $10,000 o menos en efectivo, puede presentar voluntariamente el Formulario 8300-SP si la transacción parece ser sospechosa. Amended tax form Una transacción es sospechosa si parece que una persona trata de persuadirlo para no presentar el Formulario 8300-SP o trata de que usted presente un Formulario 8300-SP con información falsa o incompleta, o si hay indicios de una posible actividad ilegal. Amended tax form Si usted tiene alguna sospecha, le instamos a que se comunique lo antes posible con Investigación Penal del IRS (Criminal Investigation) de su localidad. Amended tax form O puede llamar gratis a la línea directa de la FinCEN para instituciones financieras, al 1-866-556-3974. Amended tax form El servicio en esta línea telefónica está disponible en inglés. Amended tax form Cuándo, dónde y qué se tiene que presentar La cantidad que usted reciba, así como cuándo la reciba, determinará cuándo tiene que presentar la declaración. Amended tax form Por lo general, tiene que presentar el Formulario 8300-SP dentro de un plazo de 15 días después de recibir un pago. Amended tax form Si el día en que se vence el plazo para presentar el Formulario 8300-SP (el decimoquinto (15) día o el último día en el que puede presentar el formulario a tiempo) es un sábado, domingo o día feriado oficial, dicho día de vencimiento se pospone hasta el próximo día que no sea sábado, domingo o día feriado oficial. Amended tax form Más de un pago. Amended tax form   En algunas transacciones, el comprador puede acordar con usted pagarle en efectivo a plazos. Amended tax form Si el primer pago es más de $10,000, tiene que presentar el Formulario 8300-SP dentro de un plazo de 15 días. Amended tax form Si el primer pago no excede de $10,000, tiene que sumar el primer pago y todo pago posterior que haya recibido en un período de un año, a partir de la fecha en que recibió el primer pago. Amended tax form Cuando el total de los pagos en efectivo ascienda a más de $10,000, tiene que presentar el Formulario 8300-SP dentro de un plazo de 15 días. Amended tax form   Después de presentar el Formulario 8300-SP, tiene que comenzar a contar de nuevo los pagos en efectivo que reciba de ese comprador. Amended tax form Si recibe de dicho comprador más de $10,000 en pagos adicionales en efectivo dentro de un período de 12 meses, tiene que presentar otro Formulario 8300-SP. Amended tax form Tiene que presentar el formulario dentro de un plazo de 15 días a partir de la fecha en la cual recibió el pago que causó que los pagos adicionales sumaran más de $10,000. Amended tax form   Si ya está obligado a presentar el Formulario 8300-SP y recibe pagos adicionales en un período de 15 días antes de la fecha en que debe presentarlo, puede declarar en un solo formulario todos los pagos recibidos. Amended tax form Ejemplo. Amended tax form El 10 de enero usted recibió un pago de $11,000 en efectivo. Amended tax form Recibió también $4,000 el 15 de febrero, $5,000 el 20 de marzo y $6,000 el 12 de mayo en pagos adicionales en efectivo correspondientes a la misma transacción. Amended tax form Tiene que presentar el Formulario 8300-SP a más tardar el 25 de enero por el pago de $11,000. Amended tax form A más tardar el 27 de mayo, debe presentar un Formulario 8300-SP adicional por los pagos adicionales que suman $15,000. Amended tax form ¿Cómo enmendar un informe?    Si va a enmendar un informe, marque el encasillado 1a, en la parte superior del Formulario 8300-SP. Amended tax form Complete el formulario en su totalidad (de la Parte I a la Parte IV) e incluya la información que está enmendando. Amended tax form No adjunte una copia del informe original. Amended tax form Dónde se presenta el Formulario 8300-SP. Amended tax form   Envíe el formulario por correo a la dirección que aparece en las instrucciones del Formulario 8300-SP. Amended tax form Requisito de entregar una notificación al comprador. Amended tax form   Tiene que entregar una notificación por escrito o por vía electrónica a cada persona cuyo nombre aparezca en algún Formulario 8300-SP que usted tenga que presentar. Amended tax form Puede dar la notificación por vía electrónica únicamente si el receptor acepta recibirla en tal formato. Amended tax form La notificación tiene que incluir el nombre y la dirección de su establecimiento, el nombre y el número de teléfono de la persona de contacto y el total de efectivo recibido de esa persona durante el año que usted tiene que declarar. Amended tax form En dicha notificación, tiene que indicar también que está suministrando esta información al IRS . Amended tax form   Tiene que enviar esta notificación al comprador a más tardar el 31 de enero del año siguiente al año en el cual recibió el efectivo que causó que tuviera que presentar el formulario. Amended tax form Debe guardar durante 5 años una copia de cada Formulario 8300-SP que haya presentado. Amended tax form Ejemplos Ejemplo 1. Amended tax form Patricio Moreno es el gerente de ventas de “Automóviles de Exhibición, Inc. Amended tax form ”. Amended tax form El 6 de enero de 2013, Juana Leal le compra un automóvil nuevo y se lo paga con $18,000 en efectivo. Amended tax form Patricio le pide a Juana que le muestre una identificación con el propósito de obtener los datos necesarios para completar el Formulario 8300-SP. Amended tax form Un Formulario 8300-SP debidamente completado correspondiente a esta transacción aparece al final de esta publicación. Amended tax form Patricio tiene que enviar por correo el Formulario 8300-SP a más tardar el día 21 de enero de 2013 a la dirección que aparece en las instrucciones del mismo. Amended tax form Además, tiene que enviarle a Juana una notificación a más tardar el 31 de enero de 2014. Amended tax form Ejemplo 2. Amended tax form Usemos los mismos datos del Ejemplo 1, pero supongamos que en este caso Juana acordó hacer varios pagos en efectivo de $6,000 cada uno el día 6 de enero, el día 6 de febrero y el día 6 de marzo. Amended tax form Patricio tendrá que presentar un Formulario 8300-SP a más tardar el 21 de febrero (15 días después de recibir la totalidad de los pagos en efectivo que asciendan a más de $10,000 dentro de un período de un año. Amended tax form Patricio no está obligado a declarar los $6,000 restantes recibidos en efectivo, ya que esa cantidad no es más de $10,000. Amended tax form No obstante, puede declararlos si cree que se trata de una transacción sospechosa. Amended tax form Multas y sanciones La ley establece que se impongan multas civiles por no: Presentar un Formulario 8300-SP correcto para la fecha de vencimiento del mismo y Cumplir con el requisito de entregar una notificación a cada persona cuyo nombre aparece en el Formulario 8300-SP. Amended tax form Si usted, a sabiendas, hace caso omiso del requisito de presentar un Formulario 8300-SP correcto para la fecha de vencimiento del mismo, la multa que se le impondrá será la mayor de las dos cantidades siguientes: $25,000 o La cantidad de efectivo que recibió y que estaba obligado a declarar (hasta un máximo de $100,000). Amended tax form La ley establece que se impongan multas y sanciones por: No presentar intencionalmente el Formulario 8300-SP, Presentar intencionalmente un Formulario 8300-SP falso o fraudulento, Impedir o tratar de impedir que se presente el Formulario 8300-SP y Hacer arreglos, ayudar a que se hagan arreglos, o tratar de que se hagan arreglos para que se lleve a cabo una transacción de tal manera que parezca que no es necesario presentar el Formulario 8300-SP. Amended tax form Si intencionalmente no cumple el requisito de presentar el Formulario 8300-SP, podría imponérsele una multa de hasta $250,000 a las personas físicas ($500,000 en el caso de una sociedad anónima) o una condena de hasta 5 años de cárcel, o ambas. Amended tax form Estas cantidades en dólares se imponen de acuerdo a lo estipulado en la sección 3571 del Título 18 del Código de los Estados Unidos. Amended tax form Las sanciones por no presentar el Formulario 8300-SP se pueden imponer también a toda persona (incluso a un pagador) que trate de dificultar o impedir que el vendedor (o el establecimiento comercial) presente un Formulario 8300-SP correcto. Amended tax form Esto incluye todo intento de estructurar la transacción de manera que parezca innecesario presentar el Formulario 8300-SP. Amended tax form “Estructurar” significa dividir una transacción cuantiosa de efectivo en pequeñas transacciones de efectivo. Amended tax form Cómo Obtener Ayuda con los Impuestos Puede obtener ayuda con asuntos relacionados con sus impuestos que no hayan sido aún resueltos, pedir gratuitamente publicaciones y formularios, hacer preguntas acerca de los impuestos, así como obtener más información del IRS de varias maneras. Amended tax form Al seleccionar el método que le resulte mejor, usted tendrá acceso rápido y fácil a ayuda relacionada con los impuestos. Amended tax form Ayuda gratuita con la preparación de la declaración de impuestos. Amended tax form   Existe ayuda gratuita para la preparación de la declaración de impuestos en todo el país con voluntarios capacitados por el IRS. Amended tax form El programa Volunteer Income Tax Assistance (Programa de Ayuda Voluntaria a los Contribuyentes o VITA, por sus siglas en inglés) está diseñado para ayudar a los contribuyentes de bajos recursos y el programa Tax Counseling for the Elderly (Programa de Asesoramiento para las Personas Mayores o TCE, por sus siglas en inglés) está diseñado para ayudar a los contribuyentes de 60 años de edad o más con su declaración de impuestos. Amended tax form En muchas de estas oficinas usted puede presentar la declaración electrónicamente gratis y los voluntarios le informarán sobre los créditos y deducciones a los que quizás tenga derecho. Amended tax form Para ubicar un sitio de ayuda VITA o TCE cerca de usted, visite IRS. Amended tax form gov o llame al 1-800-906-9887 o al 1-800-829-1040. Amended tax form   Como parte del programa TCE, la Asociación Estadounidense de Personas Jubiladas (AARP, por sus siglas en inglés) ofrece el programa de asesoramiento AARP Tax-Aide (Programa de Ayuda Tributaria de la Asociación Estadounidense de Personas Jubiladas). Amended tax form Para ubicar el sitio del programa AARP Tax-Aide más cercano a usted, llame al 1-888-227-7669 o visite el sitio web de la AARP, www. Amended tax form aarp. Amended tax form org/money/taxaide. Amended tax form   Para más información sobre estos programas, visite www. Amended tax form irs. Amended tax form gov/espanol e ingrese la palabra clave “ VITA ” en la esquina superior derecha. Amended tax form La información está disponible en inglés. Amended tax form Internet. Amended tax form Puede tener acceso al sitio web del IRS, en IRS. Amended tax form gov las 24 horas del día, los 7 días a la semana para: Revisar el estado de su reembolso. Amended tax form Visite www. Amended tax form irs. Amended tax form gov/espanol y pulse sobre el enlace “¿Dónde Está mi Reembolso?”. Amended tax form Asegúrese de esperar por lo menos 72 horas después de que el IRS acuse recibo de su declaración presentada por vía electrónica o 3 a 4 semanas después de enviar una declaración en papel. Amended tax form Si presentó el Formulario 8379 junto con su declaración, espere 14 semanas (11 semanas si la presentó electrónicamente). Amended tax form Tenga a mano su declaración de impuestos para poder facilitar su número de Seguro Social, su estado civil para efectos de la declaración y la cantidad exacta en dólares enteros de su reembolso. Amended tax form Presentar la declaración por medio del sistema electrónico e-file. Amended tax form Aprenda sobre programas comerciales para la preparación de la declaración y los servicios e-file gratuitos para los contribuyentes que cumplan los requisitos. Amended tax form Descargar formularios, instrucciones y publicaciones (incluyendo los formularios, instrucciones y publicaciones en audio). Amended tax form Pedir productos del IRS a través de Internet. Amended tax form Buscar información sobre sus preguntas acerca de impuestos en Internet. Amended tax form Buscar publicaciones en Internet por tema o palabra clave. Amended tax form Utilizar el Código de Impuestos Internos, los reglamentos u otras guías oficiales a través de Internet. Amended tax form Ver los Internal Revenue Bulletins (Boletines del IRS, o IRB por sus siglas en inglés) publicados en los últimos años. Amended tax form Calcular los descuentos de la retención usando nuestra calculadora diseñada para este propósito en el sitio web www. Amended tax form irs. Amended tax form gov/individuals. Amended tax form Esta herramienta está disponible en inglés. Amended tax form Saber si tiene que presentar el Formulario 6251, utilizando el Alternative Minimum Tax (AMT) Assistant (Hoja de Cómputo Electrónica para Calcular el Impuesto Mínimo Alternativo). Amended tax form Esta herramienta está disponible en inglés en el sitio www. Amended tax form irs. Amended tax form gov/individuals. Amended tax form Suscribirse para recibir noticias sobre impuestos locales y nacionales por medio de correo electrónico. Amended tax form Obtener información acerca de cómo comenzar y administrar un pequeño negocio. Amended tax form Teléfono. Amended tax form Muchos servicios están disponibles por teléfono:  Cómo pedir formularios, instrucciones y publicaciones. Amended tax form Llame al 1-800-829-3676 (servicio disponible en español) para pedir formularios, instrucciones y publicaciones de este año, así como de años anteriores. Amended tax form Deberá recibir lo que ha pedido dentro de 10 días. Amended tax form Cómo hacer preguntas relacionadas con los impuestos. Amended tax form Llame al IRS para hacer preguntas al 1-800-829-1040. Amended tax form Cómo resolver problemas. Amended tax form Puede recibir ayuda en persona para resolver problemas tributarios en días laborables en los IRS Taxpayer Assistance Centers (Centros de Ayuda del IRS para Contribuyentes). Amended tax form Un funcionario le puede explicar las cartas del IRS, ayudar a hacer solicitudes para ajustes a su cuenta tributaria o ayudarle a establecer un plan de pagos. Amended tax form Llame al Centro de Ayuda del IRS para Contribuyentes local para pedir una cita. Amended tax form Para obtener el número telefónico, visite el sitio web www. Amended tax form irs. Amended tax form gov/localcontacts o consulte la guía telefónica bajo United States Government, Internal Revenue Service (Gobierno de los Estados Unidos, Servicio de Impuestos Internos). Amended tax form Equipo TTY/TDD. Amended tax form Las personas que son sordas, tienen problemas auditivos o quienes tienen incapacidades del habla y tienen acceso a equipo TTY/TDD, llame al 1-800-829-4059 para hacer preguntas relacionadas con los impuestos o para pedir formularios y publicaciones. Amended tax form Temas TeleTax. Amended tax form Llame al 1-800-829-4477 y presione el 2 para escuchar mensajes grabados en español sobre varios temas relacionados con los impuestos. Amended tax form Información sobre los reembolsos. Amended tax form Puede verificar el estado de su reembolso en la nueva aplicación del IRS para teléfonos móviles. Amended tax form Descargue gratuitamente la aplicación IRS2Go visitando la tienda de aplicaciones de iTunes o la tienda para las aplicaciones para los teléfonos Android. Amended tax form IRS2Go es una nueva manera en donde puede obtener información y recursos. Amended tax form Para revisar el estado de su reembolso, llame al 1-800-829-4477 (información automatizada sobre reembolsos en español, 24 horas al día, 7 días a la semana). Amended tax form Asegúrese de esperar por lo menos 72 horas después de que el IRS acuse recibo de su declaración presentada por vía electrónica o 3 a 4 semanas después de enviar una declaración en papel. Amended tax form Si presentó el Formulario 8379 junto con su declaración, espere 14 semanas (11 semanas si la presentó electrónicamente). Amended tax form Tenga a mano su declaración de impuestos para poder facilitar su número de Seguro Social, su estado civil para efectos de la declaración y la cantidad exacta en dólares enteros de su reembolso. Amended tax form Los reembolsos se envían el viernes de cada semana. Amended tax form Si comprueba el estado de su reembolso y no se le da una fecha de envío, espere a la siguiente semana para volver a comprobarlo. Amended tax form Otra información sobre reembolsos. Amended tax form Para revisar el estado de un reembolso de un año anterior o un reembolso de una declaración enmendada, llame al 1-800-829-1040. Amended tax form Evaluación de la calidad de nuestros servicios telefónicos. Amended tax form Para asegurar que las respuestas que reciba de los funcionarios del IRS sean correctas, corteses y profesionales, evaluamos la calidad de nuestros servicios telefónicos de diversas maneras. Amended tax form Una manera es que un segundo funcionario del IRS escuche o grabe las llamadas telefónicas en el momento en que éstas se lleven a cabo. Amended tax form Otra manera es pedirles a algunas de las personas que llaman que contesten una breve encuesta al final de la llamada. Amended tax form Visitas en persona. Amended tax form Muchos productos y servicios están disponibles en varios lugares sin la necesidad de tener cita previa. Amended tax form   Productos. Amended tax form Puede visitar diversas oficinas de correos, bibliotecas y oficinas del IRS para obtener ciertos formularios, instrucciones y publicaciones. Amended tax form Algunas oficinas del IRS, bibliotecas, supermercados, centros para hacer copias, oficinas de gobiernos municipales y de condados, cooperativas de crédito y tiendas de artículos de oficina tienen una colección de productos que se pueden imprimir de un CD o fotocopiar del documento original impreso. Amended tax form Además, algunas oficinas del IRS así como algunas bibliotecas tienen el Código de Impuestos Internos, reglamentos, Boletines del IRS y Boletines Cumulativos disponibles para la búsqueda de información. Amended tax form Servicios. Amended tax form Usted puede visitar su Taxpayer Assistance Center (Centro de Ayuda para el Contribuyente) local del IRS cada día laborable para recibir ayuda en persona con respecto a todo problema relacionado con los impuestos. Amended tax form Un funcionario puede explicarle las cartas que le envía el IRS, le puede ayudar a hacer solicitudes para ajustar su cuenta tributaria o ayudarle a establecer un plan de pagos. Amended tax form Si necesita resolver un problema relacionado con los impuestos, tiene preguntas sobre cómo las leyes tributarias son aplicables a su declaración de impuestos personal o se siente más a gusto hablando con alguien en persona, visite su Centro de Ayuda para el Contribuyente a nivel local donde podrá mostrar sus archivos y documentación y hablar con un funcionario del IRS en persona. Amended tax form No se necesita cita, simplemente visite y haga su consulta. Amended tax form Pero si prefiere, puede llamar a su centro local y dejar un mensaje solicitando una cita para resolver un asunto relacionado con su cuenta tributaria. Amended tax form Un funcionario le llamará dentro de 2 días laborables para hacer una cita en persona con usted. Amended tax form Si le queda por resolver algún problema complicado relacionado con los impuestos o si tiene alguna necesidad especial, como una discapacidad, puede solicitar una cita. Amended tax form Los demás asuntos se tramitan sin necesidad de hacer una cita. Amended tax form Para obtener el número telefónico de la oficina local, visite el sitio web www. Amended tax form irs. Amended tax form gov/localcontacts o consulte la guía telefónica bajo United States Government, Internal Revenue Service (Gobierno de los Estados Unidos, Servicio de Impuestos Internos). Amended tax form Correspondencia. Amended tax form Puede solicitar formularios, instrucciones y publicaciones enviando una solicitud a la dirección que se proporciona a continuación y le contestaremos dentro de un período de 10 días después de haber recibido su solicitud. Amended tax form  Internal Revenue Service 1201 N. Amended tax form Mitsubishi Motorway Bloomington, IL 61705-6613 Servicio del Defensor del Contribuyente. Amended tax form    El Servicio del Defensor del Contribuyente (TAS, por sus siglas en inglés) es su voz ante el IRS. Amended tax form Nuestro trabajo es asegurarnos que cada contribuyente sea tratado de manera justa y que usted conozca y entienda sus derechos. Amended tax form Nosotros ofrecemos ayuda gratuita para guiarle a través del proceso confuso de resolver problemas tributarios que usted no ha podido resolver por su cuenta. Amended tax form Recuerde, lo peor que puede hacer es no hacer nada al respecto. Amended tax form    TAS le puede ayudar si usted no puede resolver su problema con el IRS y: Su problema le está causando dificultades económicas a usted, a su familia o a su negocio. Amended tax form Usted (o su negocio) está enfrentando una amenaza inmediata de alguna acción que se podría tomar en contra de usted. Amended tax form Usted se ha tratado de comunicar con el IRS, pero nadie le ha respondido o el IRS no le ha respondido para la fecha prometida. Amended tax form   Si usted reúne los requisitos para recibir nuestra ayuda, nosotros haremos todo lo que esté en nuestro poder para resolver su problema. Amended tax form A usted se le asignará un defensor, quien estará con usted durante todo el proceso. Amended tax form Tenemos oficinas en cada estado, el Distrito de Columbia y Puerto Rico. Amended tax form Aunque TAS es una organización independiente dentro del IRS, nuestros defensores conocen cómo trabajar con el IRS para poder resolver sus problemas. Amended tax form Y nuestros servicios siempre son gratuitos. Amended tax form   Como contribuyente, usted tiene derechos. Amended tax form El IRS tiene que cumplir con esos derechos al tratar con usted. Amended tax form Nuestro conjunto de recursos en www. Amended tax form TaxpayerAdvocate. Amended tax form irs. Amended tax form gov le puede ayudar a entender estos derechos. Amended tax form   Si cree que TAS podría ayudarle, comuníquese con su defensor local, cuyo número telefónico se encuentra en su guía telefónica y en nuestro sitio web en www. Amended tax form irs. Amended tax form gov/advocate. Amended tax form Además, puede llamar a nuestro número telefónico libre de cargos, al 1-877-777-4778. Amended tax form   Además, TAS también maneja problemas de gran escala y problemas sistémicos que afectan a muchos contribuyentes. Amended tax form Si usted conoce acerca de alguno de estos asuntos, por favor, infórmelo a nuestra oficina a través del Systemic Advocacy Management System (Sistema de administración de la defensa sistémica), en inglés, en www. Amended tax form irs. Amended tax form gov/advocate. Amended tax form Talleres de Asistencia Tributaria para Contribuyentes de Bajos Recursos (LITC, por sus siglas en inglés). Amended tax form   Los LITC son organizaciones independientes del IRS. Amended tax form Algunos talleres le prestan servicios a personas cuyos ingresos están por debajo de ciertos niveles y necesitan resolver un asunto tributario. Amended tax form Estos talleres proveen representación profesional ante el IRS o en los tribunales con asuntos como auditorías, apelaciones, litigios sobre el cobro de impuestos y otros asuntos de manera gratuita o por un cargo mínimo. Amended tax form Además, algunos talleres pueden proveer información sobre los derechos y responsabilidades de los contribuyentes en muchos idiomas para las personas que hablan inglés como segunda lengua. Amended tax form Si desea más información y para encontrar un taller que le quede cerca, vea la página dedicada a los LITC en www. Amended tax form irs. Amended tax form gov/espanol, la cual se encuentra bajo el enlace “Defensor del Contribuyente” o vea la Publicación 4134(SP), Lista de Talleres para Contribuyentes de Bajos Ingresos (o la Publicación 4134, en inglés). Amended tax form Puede obtener esta publicación llamando al 1-800-829-3676 o en su oficina local del IRS. Amended tax form Servicios gratuitos para los impuestos. Amended tax form   Para saber qué servicios están disponibles, obtenga la Publicación 910, IRS Guide to Free Tax Services (Guía de servicios gratuitos relacionados con los impuestos), en inglés. Amended tax form Contiene una lista de recursos gratuitos relacionados con los impuestos, incluidas las publicaciones, y explica sobre servicios de educación tributaria y programas de ayuda. Amended tax form Además, cuenta con un índice de más de 100 temas tributarios (TeleTax), o sea, información tributaria grabada que puede escuchar por teléfono. Amended tax form La mayor parte de la información y los servicios identificados en esta publicación están disponibles a usted libre de cargos. Amended tax form Si acaso tendría que incurrir en un cargo para obtener algún recurso o servicio, la publicación así lo indicaría. Amended tax form   Para personas discapacitadas, se pueden solicitar versiones de productos publicados por el IRS en formatos alternativos. Amended tax form Discos DVD para productos tributarios. Amended tax form Usted puede solicitar la Publicación 1796, IRS Tax Products DVD (DVD de productos del IRS), en inglés, y obtener: Formularios, instrucciones y publicaciones de impuestos del año en curso. Amended tax form Formularios, instrucciones y publicaciones de impuestos de años anteriores. Amended tax form Tax Map (Mapa Tributario): una herramienta de búsqueda electrónica y de ayuda. Amended tax form Preguntas sobre leyes tributarias hechas con frecuencia. Amended tax form Tax Topics (Temas Tributarios) del sistema telefónico de respuesta del IRS. Amended tax form Código de Impuestos Internos — Título 26 del Código de los Estados Unidos. Amended tax form Enlaces a otros materiales tributarios para búsqueda en la Internet. Amended tax form Opciones para completar, imprimir y guardar la mayoría de los formularios de impuestos. Amended tax form Internal Revenue Bulletins (Boletines del IRS). Amended tax form Apoyo técnico telefónico gratuito y por correo electrónico. Amended tax form El CD que se expide dos veces al año. Amended tax form  — La primera entrega se envía a principios de enero. Amended tax form  — La última entrega se envía a principios de marzo. Amended tax form Compre el DVD del National Technical Information Service (NTIS, por sus siglas en inglés) en la página web www. Amended tax form irs. Amended tax form gov/cdorders por $30 (sin costo de tramitación) o llame gratuitamente al 1-877-233-6767 para comprar el DVD por $30 (más un cargo de tramitación de $6). Amended tax form This image is too large to be displayed in the current screen. Amended tax form Please click the link to view the image. Amended tax form Filled-In Form 8300-SP Prev  Up  Next   Home   More Online Publications
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Funeral Planning Checklist

  • Plan ahead.
  • Shop around and compare prices in advance.
  • Ask for a price list.
  • Resist pressure.
  • Avoid emotional overspending.
  • Recognize your rights.
  • Apply the smart shopping techniques you'd use for other major purchases.

Planning a Funeral

One of the most expensive purchases many consumers will ever make is the arrangement of a funeral. A traditional burial, including a casket and vault, costs about $7,000. Extras such as flowers, obituary notices, cards, and limousines can add thousands of dollars more. At such a highly emotional time, many people are easily swayed to believe that their decisions reflect how they feel about the deceased and wind up spending more than necessary.

Most funeral providers are professionals who work to serve their clients' needs and best interests. Unfortunately, some do not. They may take advantage of clients by insisting on unnecessary services, marking up prices and overcharging. That's why there is a federal law, called the Funeral Rule, which regulates the actions of funeral directors, homes and services.

Comparison shopping, either in person or by phone, can save you money and is much easier when done in advance. Many funeral homes will also send you a price list by mail, but this is not required by law.

If you have a problem concerning funeral matters, it's best to try to resolve it first with the funeral director. If you are dissatisfied, the Funeral Consumer's Alliance may be able to advise you on how best to resolve your issue. You can also contact your state or local consumer protection agencies; or the Funeral Service Consumer Assistance Program at 1-800-662-7666. Most states have a licensing board that regulates the funeral industry. You can contact the board in your state for information or help.

Many funeral providers offer a variety of package plans that include products and services that are most commonly sold. Keep in mind, you are not obligated to buy a package plan; you have the right to buy the individual products and services you prefer. As outlined by the Funeral Rule:

  • You have the right to choose the funeral goods and services you want (with some exceptions).
  • The funeral provider must state this "Rule" in writing on the general price list.
  • If state or local law requires you to buy any particular item, the funeral provider must disclose it on the price list, with a reference to the specific law.
  • The funeral provider may not refuse, or charge a fee, to handle a casket that you bought elsewhere.
  • A funeral provider that offers cremations must make alternative containers available.

Planning ahead is the best way to make informed decisions about funeral arrangements. An advanced plan also spares your family from having to make choices while grieving and under time constraints. Every family is different, and funeral arrangements are influenced by religious and cultural traditions, budgets and personal preferences.

You are not legally required to use a funeral home to plan and conduct a funeral. But most people find that the services of a professional funeral home make it easier.

Prepaying for a Funeral

Millions of Americans have entered into contracts to prearrange their funerals and prepay some or all of the expenses involved. Various states have laws to help ensure that these advance payments are available to pay for the funeral products and services when they're needed; however, protections vary widely from state to state. Some state laws require the funeral home or cemetery to place a percentage of the prepayment in a state-regulated trust or to purchase a life insurance policy with the death benefits assigned to the funeral home or cemetery.

The Amended Tax Form

Amended tax form 6. Amended tax form   How To Report Table of Contents Where To ReportGifts. Amended tax form Statutory employees. Amended tax form Vehicle Provided by Your Employer ReimbursementsAccountable Plans Nonaccountable Plans Rules for Independent Contractors and Clients How To Use Per Diem Rate TablesThe Two Substantiation Methods Transition Rules Completing Forms 2106 and 2106-EZInformation on use of cars. Amended tax form Standard mileage rate. Amended tax form Actual expenses. Amended tax form Car rentals. Amended tax form Hours of service limits. Amended tax form Allocating your reimbursement. Amended tax form 1. Amended tax form Limit on meals and entertainment. Amended tax form 2. Amended tax form Limit on miscellaneous itemized deductions. Amended tax form 3. Amended tax form Limit on total itemized deductions. Amended tax form Special Rules This chapter explains where and how to report the expenses discussed in this publication. Amended tax form It discusses reimbursements and how to treat them under accountable and nonaccountable plans. Amended tax form It also explains rules for independent contractors and clients, fee-basis officials, certain performing artists, Armed Forces reservists, and certain disabled employees. Amended tax form The chapter ends with illustrations of how to report travel, entertainment, gift, and car expenses on Forms 2106 and 2106-EZ. Amended tax form Where To Report This section provides general information on where to report the expenses discussed in this publication. Amended tax form Self-employed. Amended tax form   You must report your income and expenses on Schedule C (Form 1040) or Schedule C-EZ (Form 1040) if you are a sole proprietor, or on Schedule F (Form 1040) if you are a farmer. Amended tax form You do not use Form 2106 or 2106-EZ. Amended tax form    If you claim car or truck expenses, you must provide certain information on the use of your vehicle. Amended tax form You provide this information on Schedule C (Form 1040), Schedule C-EZ (Form 1040), or Form 4562. Amended tax form   If you file Schedule C (Form 1040): Report your travel expenses, except meals, on line 24a, Report your deductible meals (actual cost or standard meal allowance) and entertainment on line 24b, Report your gift expenses and transportation expenses, other than car expenses, on line 27a, and Report your car expenses on line 9. Amended tax form Complete Part IV of the form unless you have to file Form 4562 for depreciation or amortization. Amended tax form   If you file Schedule C-EZ (Form 1040), report the total of all business expenses on line 2. Amended tax form You can only include 50% of your meals and entertainment in that total. Amended tax form If you include car expenses, you must also complete Part III of the form. Amended tax form    If you file Schedule F (Form 1040): Report your car expenses on line 10. Amended tax form Attach Form 4562 and provide information on the use of your car in Part V of Form 4562. Amended tax form Report all other business expenses discussed in this publication on line 32. Amended tax form You can only include 50% of your meals and entertainment on that line. Amended tax form See your form instructions for more information on how to complete your tax return. Amended tax form Both self-employed and an employee. Amended tax form   If you are both self-employed and an employee, you must keep separate records for each business activity. Amended tax form Report your business expenses for self-employment on Schedule C (Form 1040), Schedule C-EZ (Form 1040), or Schedule F (Form 1040), as discussed earlier. Amended tax form Report your business expenses for your work as an employee on Form 2106 or 2106-EZ, as discussed next. Amended tax form Employees. Amended tax form    If you are an employee, you generally must complete Form 2106 to deduct your travel, transportation, and entertainment expenses. Amended tax form However, you can use the shorter Form 2106-EZ instead of Form 2106 if you meet all of the following conditions. Amended tax form You are an employee deducting expenses attributable to your job. Amended tax form You were not reimbursed by your employer for your expenses (amounts included in box 1 of your Form W-2 are not considered reimbursements). Amended tax form If you claim car expenses, you use the standard mileage rate. Amended tax form   For more information on how to report your expenses on Forms 2106 and 2106-EZ, see Completing Forms 2106 and 2106-EZ , later. Amended tax form Gifts. Amended tax form   If you did not receive any reimbursements (or the reimbursements were all included in box 1 of your Form W-2), the only business expense you are claiming is for gifts, and the Special Rules discussed later do not apply to you, do not complete Form 2106 or 2106-EZ. Amended tax form Instead, claim the amount of your deductible gifts directly on line 21 of Schedule A (Form 1040). Amended tax form Statutory employees. Amended tax form    If you received a Form W-2 and the “Statutory employee” box in box 13 was checked, report your income and expenses related to that income on Schedule C (Form 1040) or Schedule C-EZ (Form 1040). Amended tax form Do not complete Form 2106 or 2106-EZ. Amended tax form   Statutory employees include full-time life insurance salespersons, certain agent or commission drivers, traveling salespersons, and certain homeworkers. Amended tax form If you are entitled to a reimbursement from your employer but you do not claim it, you cannot claim a deduction for the expenses to which that unclaimed reimbursement applies. Amended tax form Reimbursement for personal expenses. Amended tax form    If your employer reimburses you for nondeductible personal expenses, such as for vacation trips, your employer must report the reimbursement as wage income in box 1 of your Form W-2. Amended tax form You cannot deduct personal expenses. Amended tax form Income-producing property. Amended tax form   If you have travel or transportation expenses related to income-producing property, report your deductible expenses on the form appropriate for that activity. Amended tax form   For example, if you have rental real estate income and expenses, report your expenses on Schedule E (Form 1040), Supplemental Income and Loss. Amended tax form See Publication 527, Residential Rental Property, for more information on the rental of real estate. Amended tax form If you have deductible investment-related transportation expenses, report them on Schedule A (Form 1040), line 23. Amended tax form Vehicle Provided by Your Employer If your employer provides you with a car, you may be able to deduct the actual expenses of operating that car for business purposes. Amended tax form The amount you can deduct depends on the amount that your employer included in your income and the business and personal miles you drove during the year. Amended tax form You cannot use the standard mileage rate. Amended tax form Value reported on Form W-2. Amended tax form   Your employer can figure and report either the actual value of your personal use of the car or the value of the car as if you used it only for personal purposes (100% income inclusion). Amended tax form Your employer must separately state the amount if 100% of the annual lease value was included in your income. Amended tax form If you are unsure of the amount included on your Form W-2, ask your employer. Amended tax form Full value included in your income. Amended tax form   You can deduct the value of the business use of an employer-provided car if your employer reported 100% of the value of the car in your income. Amended tax form On your 2013 Form W-2, the amount of the value will be included in box 1, Wages, tips, other compensation, and box 14. Amended tax form    To claim your expenses, complete Form 2106, Part II, Sections A and C. Amended tax form Enter your actual expenses on line 23 of Section C and include the entire value of the employer-provided car on line 25. Amended tax form Complete the rest of the form. Amended tax form Less than full value included in your income. Amended tax form   If less than the full annual lease value of the car was included on your Form W-2, this means that your Form W-2 only includes the value of your personal use of the car. Amended tax form Do not enter this value on your Form 2106 because it is not deductible. Amended tax form   If you paid any actual costs (that your employer did not provide or reimburse you for) to operate the car, you can deduct the business portion of those costs. Amended tax form Examples of costs that you may have are gas, oil, and repairs. Amended tax form Complete Form 2106, Part II, Sections A and C. Amended tax form Enter your actual costs on line 23 of Section C and leave line 25 blank. Amended tax form Complete the rest of the form. Amended tax form Reimbursements This section explains what to do when you receive an advance or are reimbursed for any of the employee business expenses discussed in this publication. Amended tax form If you received an advance, allowance, or reimbursement for your expenses, how you report this amount and your expenses depends on whether your employer reimbursed you under an accountable plan or a nonaccountable plan. Amended tax form This section explains the two types of plans, how per diem and car allowances simplify proving the amount of your expenses, and the tax treatment of your reimbursements and expenses. Amended tax form It also covers rules for independent contractors. Amended tax form No reimbursement. Amended tax form   You are not reimbursed or given an allowance for your expenses if you are paid a salary or commission with the understanding that you will pay your own expenses. Amended tax form In this situation, you have no reimbursement or allowance arrangement, and you do not have to read this section on reimbursements. Amended tax form Instead, see Completing Forms 2106 and 2106-EZ , later, for information on completing your tax return. Amended tax form Reimbursement, allowance, or advance. Amended tax form   A reimbursement or other expense allowance arrangement is a system or plan that an employer uses to pay, substantiate, and recover the expenses, advances, reimbursements, and amounts charged to the employer for employee business expenses. Amended tax form Arrangements include per diem and car allowances. Amended tax form    A per diem allowance is a fixed amount of daily reimbursement your employer gives you for your lodging, meals, and incidental expenses when you are away from home on business. Amended tax form (The term “ incidental expenses ” is defined in chapter 1 under Standard Meal Allowance. Amended tax form ) A car allowance is an amount your employer gives you for the business use of your car. Amended tax form   Your employer should tell you what method of reimbursement is used and what records you must provide. Amended tax form Employers. Amended tax form   If you are an employer and you reimburse employee business expenses, how you treat this reimbursement on your employee's Form W-2 depends in part on whether you have an accountable plan. Amended tax form Reimbursements treated as paid under an accountable plan, as explained next, are not reported as pay. Amended tax form Reimbursements treated as paid under nonaccountable plans , as explained later, are reported as pay. Amended tax form See Publication 15 (Circular E), Employer's Tax Guide, for information on employee pay. Amended tax form Accountable Plans To be an accountable plan, your employer's reimbursement or allowance arrangement must include all of the following rules: Your expenses must have a business connection — that is, you must have paid or incurred deductible expenses while performing services as an employee of your employer. Amended tax form You must adequately account to your employer for these expenses within a reasonable period of time. Amended tax form You must return any excess reimbursement or allowance within a reasonable period of time. Amended tax form “ Adequate accounting ” and “ returning excess reimbursements ” are discussed later. Amended tax form An excess reimbursement or allowance is any amount you are paid that is more than the business-related expenses that you adequately accounted for to your employer. Amended tax form Reasonable period of time. Amended tax form   The definition of reasonable period of time depends on the facts and circumstances of your situation. Amended tax form However, regardless of the facts and circumstances of your situation, actions that take place within the times specified in the following list will be treated as taking place within a reasonable period of time. Amended tax form You receive an advance within 30 days of the time you have an expense. Amended tax form You adequately account for your expenses within 60 days after they were paid or incurred. Amended tax form You return any excess reimbursement within 120 days after the expense was paid or incurred. Amended tax form You are given a periodic statement (at least quarterly) that asks you to either return or adequately account for outstanding advances and you comply within 120 days of the statement. Amended tax form Employee meets accountable plan rules. Amended tax form   If you meet the three rules for accountable plans, your employer should not include any reimbursements in your income in box 1 of your Form W-2. Amended tax form If your expenses equal your reimbursements, you do not complete Form 2106. Amended tax form You have no deduction since your expenses and reimbursement are equal. Amended tax form    If your employer included reimbursements in box 1 of your Form W-2 and you meet all the rules for accountable plans, ask your employer for a corrected Form W-2. Amended tax form Accountable plan rules not met. Amended tax form   Even though you are reimbursed under an accountable plan, some of your expenses may not meet all three rules. Amended tax form All reimbursements that fail to meet all three rules for accountable plans are generally treated as having been reimbursed under a nonaccountable plan (discussed later). Amended tax form Failure to return excess reimbursements. Amended tax form   If you are reimbursed under an accountable plan, but you fail to return, within a reasonable time, any amounts in excess of the substantiated amounts, the amounts paid in excess of the substantiated expenses are treated as paid under a nonaccountable plan. Amended tax form See Reasonable period of time , earlier, and Returning Excess Reimbursements , later. Amended tax form Reimbursement of nondeductible expenses. Amended tax form   You may be reimbursed under your employer's accountable plan for expenses related to that employer's business, some of which are deductible as employee business expenses and some of which are not deductible. Amended tax form The reimbursements you receive for the nondeductible expenses do not meet rule (1) for accountable plans, and they are treated as paid under a nonaccountable plan. Amended tax form Example. Amended tax form Your employer's plan reimburses you for travel expenses while away from home on business and also for meals when you work late at the office, even though you are not away from home. Amended tax form The part of the arrangement that reimburses you for the nondeductible meals when you work late at the office is treated as paid under a nonaccountable plan. Amended tax form The employer makes the decision whether to reimburse employees under an accountable plan or a nonaccountable plan. Amended tax form If you are an employee who receives payments under a nonaccountable plan, you cannot convert these amounts to payments under an accountable plan by voluntarily accounting to your employer for the expenses and voluntarily returning excess reimbursements to the employer. Amended tax form Adequate Accounting One of the rules for an accountable plan is that you must adequately account to your employer for your expenses. Amended tax form You adequately account by giving your employer a statement of expense, an account book, a diary, or a similar record in which you entered each expense at or near the time you had it, along with documentary evidence (such as receipts) of your travel, mileage, and other employee business expenses. Amended tax form (See Table 5-1 in chapter 5 for details you need to enter in your record and documents you need to prove certain expenses. Amended tax form ) A per diem or car allowance satisfies the adequate accounting requirement under certain conditions. Amended tax form See Per Diem and Car Allowances , later. Amended tax form You must account for all amounts you received from your employer during the year as advances, reimbursements, or allowances. Amended tax form This includes amounts you charged to your employer by credit card or other method. Amended tax form You must give your employer the same type of records and supporting information that you would have to give to the IRS if the IRS questioned a deduction on your return. Amended tax form You must pay back the amount of any reimbursement or other expense allowance for which you do not adequately account or that is more than the amount for which you accounted. Amended tax form Per Diem and Car Allowances If your employer reimburses you for your expenses using a per diem or a car allowance, you can generally use the allowance as proof for the amount of your expenses. Amended tax form A per diem or car allowance satisfies the adequate accounting requirements for the amount of your expenses only if all the following conditions apply. Amended tax form Your employer reasonably limits payments of your expenses to those that are ordinary and necessary in the conduct of the trade or business. Amended tax form The allowance is similar in form to and not more than the federal rate (defined later). Amended tax form You prove the time (dates), place, and business purpose of your expenses to your employer (as explained in Table 5-1 ) within a reasonable period of time. Amended tax form You are not related to your employer (as defined next). Amended tax form If you are related to your employer, you must be able to prove your expenses to the IRS even if you have already adequately accounted to your employer and returned any excess reimbursement. Amended tax form If the IRS finds that an employer's travel allowance practices are not based on reasonably accurate estimates of travel costs (including recognition of cost differences in different areas for per diem amounts), you will not be considered to have accounted to your employer. Amended tax form In this case, you must be able to prove your expenses to the IRS. Amended tax form Related to employer. Amended tax form   You are related to your employer if: Your employer is your brother or sister, half brother or half sister, spouse, ancestor, or lineal descendant, Your employer is a corporation in which you own, directly or indirectly, more than 10% in value of the outstanding stock, or Certain relationships (such as grantor, fiduciary, or beneficiary) exist between you, a trust, and your employer. Amended tax form You may be considered to indirectly own stock, for purposes of (2), if you have an interest in a corporation, partnership, estate, or trust that owns the stock or if a member of your family or your partner owns the stock. Amended tax form The federal rate. Amended tax form   The federal rate can be figured using any one of the following methods. Amended tax form For per diem amounts: The regular federal per diem rate. Amended tax form The standard meal allowance. Amended tax form The high-low rate. Amended tax form For car expenses: The standard mileage rate. Amended tax form A fixed and variable rate (FAVR). Amended tax form    For per diem amounts, use the rate in effect for the area where you stop for sleep or rest. Amended tax form Regular federal per diem rate. Amended tax form   The regular federal per diem rate is the highest amount that the federal government will pay to its employees for lodging, meals, and incidental expenses (or meals and incidental expenses only) while they are traveling away from home in a particular area. Amended tax form The rates are different for different locations. Amended tax form Your employer should have these rates available. Amended tax form You can also find federal per diem rates at www. Amended tax form gsa. Amended tax form gov/perdiem. Amended tax form The standard meal allowance. Amended tax form   The standard meal allowance (discussed in chapter 1) is the federal rate for meals and incidental expenses (M&IE). Amended tax form The rate for most small localities in the United States is $46 a day. Amended tax form Most major cities and many other localities qualify for higher rates. Amended tax form You can find this information on the Internet at www. Amended tax form gsa. Amended tax form gov/perdiem. Amended tax form   You receive an allowance only for meals and incidental expenses when your employer does one of the following. Amended tax form Provides you with lodging (furnishes it in kind). Amended tax form Reimburses you, based on your receipts, for the actual cost of your lodging. Amended tax form Pays the hotel, motel, etc. Amended tax form , directly for your lodging. Amended tax form Does not have a reasonable belief that you had (or will have) lodging expenses, such as when you stay with friends or relatives or sleep in the cab of your truck. Amended tax form Figures the allowance on a basis similar to that used in computing your compensation, such as number of hours worked or miles traveled. Amended tax form High-low rate. Amended tax form   This is a simplified method of computing the federal per diem rate for travel within the continental United States. Amended tax form It eliminates the need to keep a current list of the per diem rates for each city. Amended tax form   Under the high-low method, the per diem amount for travel during January through September of 2013 is $242 (including $65 for M&IE) for certain high-cost locations. Amended tax form All other areas have a per diem amount of $163 (including $52 for M&IE). Amended tax form For more information, see Notice 2012-63, which can be found on the Internet at www. Amended tax form irs. Amended tax form gov/irb/2012-42_IRB/ar12. Amended tax form html. Amended tax form    Effective October 1, 2013, the per diem rate for certain high-cost locations increased to $251 (including $65 for M&IE). Amended tax form The rate for all other locations increased to $170 (including $52 for M&IE). Amended tax form Employers who did not use the high-low method during the first 9 months of 2013 cannot begin to use it before 2014. Amended tax form For more information, see Notice 2013-65, which can be found on the Internet at www. Amended tax form irs. Amended tax form gov/pub/irs-drop/n-13–65. Amended tax form pdf and Revenue Procedure 2011-47 at www. Amended tax form irs. Amended tax form gov/irb/2011-42_IRB/ar12. Amended tax form html. Amended tax form Prorating the standard meal allowance on partial days of travel. Amended tax form   The standard meal allowance is for a full 24-hour day of travel. Amended tax form If you travel for part of a day, such as on the days you depart and return, you must prorate the full-day M&IE rate. Amended tax form This rule also applies if your employer uses the regular federal per diem rate or the high-low rate. Amended tax form   You can use either of the following methods to figure the federal M&IE for that day. Amended tax form Method 1: For the day you depart, add 3/4 of the standard meal allowance amount for that day. Amended tax form For the day you return, add 3/4 of the standard meal allowance amount for the preceding day. Amended tax form Method 2: Prorate the standard meal allowance using any method you consistently apply in accordance with reasonable business practice. Amended tax form For example, an employer can treat 2 full days of per diem (that includes M&IE) paid for travel away from home from 9 a. Amended tax form m. Amended tax form of one day to 5 p. Amended tax form m. Amended tax form of the next day as being no more than the federal rate. Amended tax form This is true even though a federal employee would be limited to a reimbursement of M&IE for only 1½ days of the federal M&IE rate. Amended tax form The standard mileage rate. Amended tax form   This is a set rate per mile that you can use to compute your deductible car expenses. Amended tax form For 2013, the standard mileage rate for the cost of operating your car for business use is 56½ cents per mile. Amended tax form Fixed and variable rate (FAVR). Amended tax form   This is an allowance your employer may use to reimburse your car expenses. Amended tax form Under this method, your employer pays an allowance that includes a combination of payments covering fixed and variable costs, such as a cents-per-mile rate to cover your variable operating costs (such as gas, oil, etc. Amended tax form ) plus a flat amount to cover your fixed costs (such as depreciation (or lease payments), insurance, etc. Amended tax form ). Amended tax form If your employer chooses to use this method, your employer will request the necessary records from you. Amended tax form Reporting your expenses with a per diem or car allowance. Amended tax form   If your reimbursement is in the form of an allowance received under an accountable plan, the following facts affect your reporting. Amended tax form The federal rate. Amended tax form Whether the allowance or your actual expenses were more than the federal rate. Amended tax form The following discussions explain where to report your expenses depending upon how the amount of your allowance compares to the federal rate. Amended tax form Allowance less than or equal to the federal rate. Amended tax form   If your allowance is less than or equal to the federal rate, the allowance will not be included in box 1 of your Form W-2. Amended tax form You do not need to report the related expenses or the allowance on your return if your expenses are equal to or less than the allowance. Amended tax form   However, if your actual expenses are more than your allowance, you can complete Form 2106 and deduct the excess amount on Schedule A (Form 1040). Amended tax form If you are using actual expenses, you must be able to prove to the IRS the total amount of your expenses and reimbursements for the entire year. Amended tax form If you are using the standard meal allowance or the standard mileage rate, you do not have to prove that amount. Amended tax form Example 1. Amended tax form In April, Jeremy takes a 2-day business trip to Denver. Amended tax form The federal rate for Denver is $215 per day. Amended tax form As required by his employer's accountable plan, he accounts for the time (dates), place, and business purpose of the trip. Amended tax form His employer reimburses him $215 a day ($430 total) for living expenses. Amended tax form Jeremy's living expenses in Denver are not more than $215 a day. Amended tax form Jeremy's employer does not include any of the reimbursement on his Form W-2 and Jeremy does not deduct the expenses on his return. Amended tax form Example 2. Amended tax form In June, Matt takes a 2-day business trip to Boston. Amended tax form Matt's employer uses the high-low method to reimburse employees. Amended tax form Since Boston is a high-cost area, Matt is given an advance of $242 a day ($484 total) for his lodging, meals, and incidental expenses. Amended tax form Matt's actual expenses totaled $700. Amended tax form Since Matt's $700 of expenses are more than his $484 advance, he includes the excess expenses when he itemizes his deductions. Amended tax form Matt completes Form 2106 (showing all of his expenses and reimbursements). Amended tax form He must also allocate his reimbursement between his meals and other expenses as discussed later under Completing Forms 2106 and 2106-EZ . Amended tax form Example 3. Amended tax form Nicole drives 10,000 miles in 2013 for business. Amended tax form Under her employer's accountable plan, she accounts for the time (dates), place, and business purpose of each trip. Amended tax form Her employer pays her a mileage allowance of 40 cents a mile. Amended tax form Since Nicole's $5,650 expense computed under the standard mileage rate (10,000 miles x 56½ cents) is more than her $4,000 reimbursement (10,000 miles × 40 cents), she itemizes her deductions to claim the excess expense. Amended tax form Nicole completes Form 2106 (showing all her expenses and reimbursements) and enters $1,650 ($5,650 − $4,000) as an itemized deduction. Amended tax form Allowance more than the federal rate. Amended tax form   If your allowance is more than the federal rate, your employer must include the allowance amount up to the federal rate in box 12 of your Form W-2. Amended tax form This amount is not taxable. Amended tax form However, the excess allowance will be included in box 1 of your Form W-2. Amended tax form You must report this part of your allowance as if it were wage income. Amended tax form   If your actual expenses are less than or equal to the federal rate, you do not complete Form 2106 or claim any of your expenses on your return. Amended tax form   However, if your actual expenses are more than the federal rate, you can complete Form 2106 and deduct those excess expenses. Amended tax form You must report on Form 2106 your reimbursements up to the federal rate (as shown in box 12 of your Form W-2) and all your expenses. Amended tax form You should be able to prove these amounts to the IRS. Amended tax form Example 1. Amended tax form Laura lives and works in Austin. Amended tax form In July her employer sent her to Albuquerque for 4 days on business. Amended tax form Laura's employer paid the hotel directly for her lodging and reimbursed Laura $65 a day ($260 total) for meals and incidental expenses. Amended tax form Laura's actual meal expenses were not more than the federal rate for Albuquerque, which is $56 per day. Amended tax form Table 6-1. Amended tax form Reporting Travel, Entertainment, Gift, and Car Expenses and Reimbursements IF the type of reimbursement (or  other expense allowance)  arrangement is under: THEN the employer reports on Form W-2: AND the employee reports on  Form 2106: * An accountable plan with: Actual expense reimbursement: Adequate accounting made and excess returned. Amended tax form No amount. Amended tax form No amount. Amended tax form Actual expense reimbursement: Adequate accounting and return of excess both required but excess not returned. Amended tax form The excess amount as wages in box 1. Amended tax form No amount. Amended tax form Per diem or mileage allowance up to the federal rate: Adequate accounting made and excess returned. Amended tax form No amount. Amended tax form All expenses and reimbursements only if excess expenses are claimed. Amended tax form Otherwise, form is not filed. Amended tax form Per diem or mileage allowance up to the federal rate: Adequate accounting and return of excess both required but excess not returned. Amended tax form The excess amount as wages in box 1. Amended tax form The amount up to the federal rate is reported only in box 12—it is not reported in box 1. Amended tax form No amount. Amended tax form Per diem or mileage allowance exceeds the federal rate: Adequate accounting up to the federal rate only and excess not returned. Amended tax form The excess amount as wages in box 1. Amended tax form The amount up to the federal rate is reported only in box 12—it is not reported in box 1. Amended tax form All expenses (and reimbursements reported on Form W-2, box 12) only if expenses in excess of the federal rate are claimed. Amended tax form Otherwise, form is not filed. Amended tax form A nonaccountable plan with: Either adequate accounting or return of excess, or both, not required by plan. Amended tax form The entire amount as wages in box 1. Amended tax form All expenses. Amended tax form No reimbursement plan: The entire amount as wages in box 1. Amended tax form All expenses. Amended tax form * You may be able to use Form 2106-EZ. Amended tax form See Completing Forms 2106 and 2106-EZ . Amended tax form Her employer included the $36 that was more than the federal rate (($65 − $56) × 4) in box 1 of Laura's Form W-2. Amended tax form Her employer shows $224 ($56 a day × 4) in box 12 of her Form W-2. Amended tax form This amount is not included in Laura's income. Amended tax form Laura does not have to complete Form 2106; however, she must include the $36 in her gross income as wages (by reporting the total amount shown in box 1 of her Form W-2). Amended tax form Example 2. Amended tax form Joe also lives in Austin and works for the same employer as Laura. Amended tax form In May the employer sent Joe to San Diego for 4 days and paid the hotel directly for Joe's hotel bill. Amended tax form The employer reimbursed Joe $75 a day for his meals and incidental expenses. Amended tax form The federal rate for San Diego is $71 a day. Amended tax form Joe can prove that his actual meal expenses totaled $380. Amended tax form His employer's accountable plan will not pay more than $75 a day for travel to San Diego, so Joe does not give his employer the records that prove that he actually spent $380. Amended tax form However, he does account for the time, place, and business purpose of the trip. Amended tax form This is Joe's only business trip this year. Amended tax form Joe was reimbursed $300 ($75 × 4 days), which is $16 more than the federal rate of $284 ($71 × 4 days). Amended tax form The employer includes the $16 as income on Joe's Form W-2 in box 1. Amended tax form The employer also enters $284 in box 12 of Joe's Form W-2. Amended tax form Joe completes Form 2106 to figure his deductible expenses. Amended tax form He enters the total of his actual expenses for the year ($380) on Form 2106. Amended tax form He also enters the reimbursements that were not included in his income ($284). Amended tax form His total deductible expense, before the 50% limit, is $96. Amended tax form After he figures the 50% limit on his unreimbursed meals and entertainment, he will include the balance, $48, as an itemized deduction. Amended tax form Example 3. Amended tax form Debbie drives 10,000 miles in 2013 for business. Amended tax form Under her employer's accountable plan, she gets reimbursed 60 cents a mile, which is more than the standard mileage rate. Amended tax form Her total reimbursement is $6,000. Amended tax form Debbie's employer must include the reimbursement amount up to the standard mileage rate, $5,650 (10,000 × 56½ cents), in box 12 of her Form W-2. Amended tax form That amount is not taxable. Amended tax form Her employer must also include $350 ($6,000 − $5,650) in box 1 of her Form W-2. Amended tax form This is the reimbursement that is more than the standard mileage rate. Amended tax form If Debbie's expenses are equal to or less than the standard mileage rate, she would not complete Form 2106. Amended tax form If her expenses are more than the standard mileage rate, she would complete Form 2106 and report her total expenses and reimbursement (shown in box 12 of her Form W-2). Amended tax form She would then claim the excess expenses as an itemized deduction. Amended tax form Returning Excess Reimbursements Under an accountable plan, you are required to return any excess reimbursement or other expense allowances for your business expenses to the person paying the reimbursement or allowance. Amended tax form Excess reimbursement means any amount for which you did not adequately account within a reasonable period of time. Amended tax form For example, if you received a travel advance and you did not spend all the money on business-related expenses or you do not have proof of all your expenses, you have an excess reimbursement. Amended tax form “ Adequate accounting ” and “ reasonable period of time ” were discussed earlier in this chapter. Amended tax form Travel advance. Amended tax form   You receive a travel advance if your employer provides you with an expense allowance before you actually have the expense, and the allowance is reasonably expected to be no more than your expense. Amended tax form Under an accountable plan, you are required to adequately account to your employer for this advance and to return any excess within a reasonable period of time. Amended tax form   If you do not adequately account for or do not return any excess advance within a reasonable period of time, the amount you do not account for or return will be treated as having been paid under a nonaccountable plan (discussed later). Amended tax form Unproved amounts. Amended tax form   If you do not prove that you actually traveled on each day for which you received a per diem or car allowance (proving the elements described in Table 5-1 ), you must return this unproved amount of the travel advance within a reasonable period of time. Amended tax form If you do not do this, the unproved amount will be considered paid under a nonaccountable plan (discussed later). Amended tax form Per diem allowance more than federal rate. Amended tax form   If your employer's accountable plan pays you an allowance that is higher than the federal rate, you do not have to return the difference between the two rates for the period you can prove business-related travel expenses. Amended tax form However, the difference will be reported as wages on your Form W-2. Amended tax form This excess amount is considered paid under a nonaccountable plan (discussed later). Amended tax form Example. Amended tax form Your employer sends you on a 5-day business trip to Phoenix in March 2013 and gives you a $400 ($80 × 5 days) advance to cover your meals and incidental expenses. Amended tax form The federal per diem for meals and incidental expenses for Phoenix is $71. Amended tax form Your trip lasts only 3 days. Amended tax form Under your employer's accountable plan, you must return the $160 ($80 × 2 days) advance for the 2 days you did not travel. Amended tax form For the 3 days you did travel you do not have to return the $27 difference between the allowance you received and the federal rate for Phoenix (($80 − $71) × 3 days). Amended tax form However, the $27 will be reported on your Form W-2 as wages. Amended tax form Nonaccountable Plans A nonaccountable plan is a reimbursement or expense allowance arrangement that does not meet one or more of the three rules listed earlier under Accountable Plans. Amended tax form In addition, even if your employer has an accountable plan, the following payments will be treated as being paid under a nonaccountable plan: Excess reimbursements you fail to return to your employer, and Reimbursement of nondeductible expenses related to your employer's business. Amended tax form See Reimbursement of nondeductible expenses , earlier, under Accountable Plans. Amended tax form An arrangement that repays you for business expenses by reducing the amount reported as your wages, salary, or other pay will be treated as a nonaccountable plan. Amended tax form This is because you are entitled to receive the full amount of your pay whether or not you have any business expenses. Amended tax form If you are not sure if the reimbursement or expense allowance arrangement is an accountable or nonaccountable plan, ask your employer. Amended tax form Reporting your expenses under a nonaccountable plan. Amended tax form   Your employer will combine the amount of any reimbursement or other expense allowance paid to you under a nonaccountable plan with your wages, salary, or other pay. Amended tax form Your employer will report the total in box 1 of your Form W-2. Amended tax form    You must complete Form 2106 or 2106-EZ and itemize your deductions to deduct your expenses for travel, transportation, meals, or entertainment. Amended tax form Your meal and entertainment expenses will be subject to the 50% limit discussed in chapter 2. Amended tax form Also, your total expenses will be subject to the 2%-of-adjusted-gross-income limit that applies to most miscellaneous itemized deductions. Amended tax form Example 1. Amended tax form Kim's employer gives her $1,000 a month ($12,000 total for the year) for her business expenses. Amended tax form Kim does not have to provide any proof of her expenses to her employer, and Kim can keep any funds that she does not spend. Amended tax form Kim is being reimbursed under a nonaccountable plan. Amended tax form Her employer will include the $12,000 on Kim's Form W-2 as if it were wages. Amended tax form If Kim wants to deduct her business expenses, she must complete Form 2106 or 2106-EZ and itemize her deductions. Amended tax form Example 2. Amended tax form Kevin is paid $2,000 a month by his employer. Amended tax form On days that he travels away from home on business, his employer designates $50 a day of his salary as paid to reimburse his travel expenses. Amended tax form Because his employer would pay Kevin his monthly salary whether or not he was traveling away from home, the arrangement is a nonaccountable plan. Amended tax form No part of the $50 a day designated by his employer is treated as paid under an accountable plan. Amended tax form Rules for Independent Contractors and Clients This section provides rules for independent contractors who incur expenses on behalf of a client or customer. Amended tax form The rules cover the reporting and substantiation of certain expenses discussed in this publication, and they affect both independent contractors and their clients or customers. Amended tax form You are considered an independent contractor if you are self-employed and you perform services for a customer or client. Amended tax form Accounting to Your Client If you received a reimbursement or an allowance for travel, entertainment, or gift expenses that you incurred on behalf of a client, you should provide an adequate accounting of these expenses to your client. Amended tax form If you do not account to your client for these expenses, you must include any reimbursements or allowances in income. Amended tax form You must keep adequate records of these expenses whether or not you account to your client for these expenses. Amended tax form If you do not separately account for and seek reimbursement for meals and entertainment in connection with providing services for a client, you are subject to the 50% limit on those expenses. Amended tax form See 50% Limit in chapter 2. Amended tax form Adequate accounting. Amended tax form   As a self-employed person, you adequately account by reporting your actual expenses. Amended tax form You should follow the recordkeeping rules in chapter 5 . Amended tax form How to report. Amended tax form   For information on how to report expenses on your tax return, see Self-employed at the beginning of this chapter. Amended tax form Required Records for Clients or Customers If you are a client or customer, you generally do not have to keep records to prove the reimbursements or allowances you give, in the course of your business, to an independent contractor for travel or gift expenses incurred on your behalf. Amended tax form However, you must keep records if: You reimburse the contractor for entertainment expenses incurred on your behalf, and The contractor adequately accounts to you for these expenses. Amended tax form Contractor adequately accounts. Amended tax form   If the contractor adequately accounts to you for entertainment expenses, you (the client or customer) must keep records documenting each element of the expense, as explained in chapter 5 . Amended tax form Use your records as proof for a deduction on your tax return. Amended tax form If entertainment expenses are accounted for separately, you are subject to the 50% limit on entertainment. Amended tax form If the contractor adequately accounts to you for reimbursed amounts, you do not have to report the amounts on an information return. Amended tax form Contractor does not adequately account. Amended tax form    If the contractor does not adequately account to you for allowances or reimbursements of entertainment expenses, you do not have to keep records of these items. Amended tax form You are not subject to the 50% limit on entertainment in this case. Amended tax form You can deduct the reimbursements or allowances as payment for services if they are ordinary and necessary business expenses. Amended tax form However, you must file Form 1099-MISC to report amounts paid to the independent contractor if the total of the reimbursements and any other fees is $600 or more during the calendar year. Amended tax form How To Use Per Diem Rate Tables This section contains information about the per diem rate substantiation methods available and the choice of rates you must make for the last 3 months of the year. Amended tax form The Two Substantiation Methods High-low method. Amended tax form   IRS notices list the localities that are treated under the high-low substantiation method as high-cost localities for all or part of the year. Amended tax form Notice 2012–63, available at www. Amended tax form irs. Amended tax form gov/irb/2012–42_IRB/ar12. Amended tax form html, lists the localities that are eligible for $242 ($65 meals and incidental expenses (M&IE)) per diem, effective October 1, 2012. Amended tax form For travel on or after October 1, 2012, all other localities within CONUS are eligible for $163 ($52 M&IE) per diem under the high-low method. Amended tax form   Notice 2013–65, available at www. Amended tax form irs. Amended tax form gov/pub/irs-drop/n-13–65. Amended tax form pdf, lists the localities that are eligible for $251 ($65 M&IE) per diem, effective October 1, 2013. Amended tax form For travel on or after October 1, 2013, the per diem for all other localities increased to $170 ($52 M&IE). Amended tax form Regular federal per diem rate method. Amended tax form   Regular federal per diem rates are published by the General Services Administration (GSA). Amended tax form Both tables include the separate rate for meals and incidental expenses (M&IE) for each locality. Amended tax form The rates listed for FY2013 at www. Amended tax form gsa. Amended tax form gov/perdiem are effective October 1, 2012 and those listed for FY2014 are effective October 1, 2013. Amended tax form The standard rate for all locations within CONUS not specifically listed for FY2013 is $123 ($77 for lodging and $46 for M&IE). Amended tax form For FY2014, this rate increased to $129 ($83 for lodging and $46 for M&IE). Amended tax form Transition Rules The transition period covers the last 3 months of the calendar year, from the time that new rates are effective (generally October 1) through December 31. Amended tax form During this period, you generally may change to the new rates or finish out the year with the rates you had been using. Amended tax form High-low method. Amended tax form   If you use the high-low substantiation method, when new rates become effective (generally October 1) you can either continue with the rates you used for the first part of the year or change to the new rates. Amended tax form However, you must continue using the high-low method for the rest of the calendar year (through December 31). Amended tax form If you are an employer, you must use the same rates for all employees reimbursed under the high-low method during that calendar year. Amended tax form   The new rates and localities for the high-low method are included each year in a notice that is generally published in mid-to-late-September. Amended tax form You can find the notice in the weekly Internal Revenue Bulletin (IRB) on the Internet at www. Amended tax form irs. Amended tax form gov/irb. Amended tax form Federal per diem rate method. Amended tax form   New CONUS per diem rates become effective on October 1 of each year and remain in effect through September 30 of the following year. Amended tax form Employees being reimbursed under the per diem rate method during the first 9 months of a year (January 1–September 30) must continue under the same method through the end of that calendar year (December 31). Amended tax form However, for travel by these employees from October 1 through December 31, you can choose to continue using the same per diem rates or use the new rates. Amended tax form   The new federal CONUS per diem rates are published each year, generally early in September, on the Internet. Amended tax form Go to www. Amended tax form gsa. Amended tax form gov/perdiem. Amended tax form Per diem rates for localities listed for FY2014 may change at any time. Amended tax form To be sure you have the most current rate, check www. Amended tax form gsa. Amended tax form gov/perdiem. Amended tax form Completing Forms 2106 and 2106-EZ This section briefly describes how employees complete Forms 2106 and 2106-EZ. Amended tax form Table 6-1 explains what the employer reports on Form W-2 and what the employee reports on Form 2106. Amended tax form The instructions for the forms have more information on completing them. Amended tax form If you are self-employed, do not file Form 2106 or 2106-EZ. Amended tax form Report your expenses on Schedule C (Form 1040), Schedule C-EZ (Form 1040), or Schedule F (Form 1040). Amended tax form See the instructions for the form that you must file. Amended tax form Form 2106-EZ. Amended tax form   You may be able to use the shorter Form 2106-EZ to claim your employee business expenses. Amended tax form You can use this form if you meet all the following conditions. Amended tax form You are an employee deducting ordinary and necessary expenses attributable to your job. Amended tax form You were not reimbursed by your employer for your expenses (amounts included in box 1 of your Form W-2 are not considered reimbursements). Amended tax form If you are claiming car expenses, you are using the standard mileage rate. Amended tax form Car expenses. Amended tax form   If you used a car to perform your job as an employee, you may be able to deduct certain car expenses. Amended tax form These are generally figured on Form 2106, Part II, and then claimed on Form 2106, Part I, line 1, Column A. Amended tax form Car expenses using the standard mileage rate can also be figured on Form 2106-EZ by completing Part II and Part I, line 1. Amended tax form Information on use of cars. Amended tax form   If you claim any deduction for the business use of a car, you must answer certain questions and provide information about the use of the car. Amended tax form The information relates to the following items. Amended tax form Date placed in service. Amended tax form Mileage (total, business, commuting, and other personal mileage). Amended tax form Percentage of business use. Amended tax form After-work use. Amended tax form Use of other vehicles. Amended tax form Whether you have evidence to support the deduction. Amended tax form Whether or not the evidence is written. Amended tax form Employees must complete Form 2106, Part II, Section A, or Form 2106-EZ, Part II, to provide this information. Amended tax form Standard mileage rate. Amended tax form   If you claim a deduction based on the standard mileage rate instead of your actual expenses, you must complete Form 2106, Part II, Section B. Amended tax form The amount on line 22 (Section B) is carried to Form 2106, Part I, line 1. Amended tax form In addition, on Part 1, line 2, you can deduct parking fees and tolls that apply to the business use of the car. Amended tax form If you file Form 2106-EZ, complete Part I, line 1, for the standard mileage rate and line 2 for parking fees and tolls. Amended tax form See Standard Mileage Rate in chapter 4 for information on using this rate. Amended tax form Actual expenses. Amended tax form   If you claim a deduction based on actual car expenses, you cannot use Form 2106-EZ. Amended tax form You must complete Form 2106, Part II, Section C. Amended tax form In addition, unless you lease your car, you must complete Section D to show your depreciation deduction and any section 179 deduction you claim. Amended tax form   If you are still using a car that is fully depreciated, continue to complete Section C. Amended tax form Since you have no depreciation deduction, enter zero on line 28. Amended tax form In this case, do not complete Section D. Amended tax form Car rentals. Amended tax form   If you claim car rental expenses on Form 2106, line 24a, you may have to reduce that expense by an inclusion amount as described in chapter 4. Amended tax form If so, you can show your car expenses and any inclusion amount as follows. Amended tax form Compute the inclusion amount without taking into account your business use percentage for the tax year. Amended tax form Report the inclusion amount from (1) on Form 2106, Part II, line 24b. Amended tax form Report on line 24c the net amount of car rental expenses (total car rental expenses minus the inclusion amount computed in (1)). Amended tax form The net amount of car rental expenses will be adjusted on Form 2106, Part II, line 27, to reflect the percentage of business use for the tax year. Amended tax form Transportation expenses. Amended tax form   Show your transportation expenses that did not involve overnight travel on Form 2106, line 2, Column A, or on Form 2106-EZ, Part I, line 2. Amended tax form Also include on this line business expenses you have for parking fees and tolls. Amended tax form Do not include expenses of operating your car or expenses of commuting between your home and work. Amended tax form Employee business expenses other than meals and entertainment. Amended tax form   Show your other employee business expenses on Form 2106, lines 3 and 4, Column A, or Form 2106-EZ, lines 3 and 4. Amended tax form Do not include expenses for meals and entertainment on those lines. Amended tax form Line 4 is for expenses such as gifts, educational expenses (tuition and books), office-in-the-home expenses, and trade and professional publications. Amended tax form    If line 4 expenses are the only ones you are claiming, you received no reimbursements (or the reimbursements were all included in box 1 of your Form W-2), and the Special Rules discussed later do not apply to you, do not complete Form 2106 or 2106-EZ. Amended tax form Claim these amounts directly on Schedule A (Form 1040), line 21. Amended tax form List the type and amount of each expense on the dotted lines and include the total on line 21. Amended tax form Meal and entertainment expenses. Amended tax form   Show the full amount of your expenses for business-related meals and entertainment on Form 2106, line 5, Column B. Amended tax form Include meals while away from your tax home overnight and other business meals and entertainment. Amended tax form Enter 50% of the line 8, Column B, meal and entertainment expenses on line 9, Column B. Amended tax form   If you file Form 2106-EZ, enter the full amount of your meals and entertainment on the line to the left of line 5 and multiply the total by 50%. Amended tax form Enter the result on line 5. Amended tax form Hours of service limits. Amended tax form   If you are subject to the Department of Transportation's “hours of service” limits (as explained earlier under Individuals subject to “hours of service” limits in chapter 2), use 80% instead of 50% for meals while away from your tax home. Amended tax form Reimbursements. Amended tax form   Enter on Form 2106, line 7 (you cannot use Form 2106-EZ) the amounts your employer (or third party) reimbursed you that were not reported to you in box 1 of your Form W-2. Amended tax form This includes any amount reported under code L in box 12 of Form W-2. Amended tax form Allocating your reimbursement. Amended tax form   If you were reimbursed under an accountable plan and want to deduct excess expenses that were not reimbursed, you may have to allocate your reimbursement. Amended tax form This is necessary when your employer pays your reimbursement in the following manner: Pays you a single amount that covers meals and/or entertainment, as well as other business expenses, and Does not clearly identify how much is for deductible meals and/or entertainment. Amended tax form You must allocate that single payment so that you know how much to enter on Form 2106, line 7, Column A and Column B. Amended tax form Example. Amended tax form Rob's employer paid him an expense allowance of $12,000 this year under an accountable plan. Amended tax form The $12,000 payment consisted of $5,000 for airfare and $7,000 for meals, entertainment, and car expenses. Amended tax form The employer did not clearly show how much of the $7,000 was for the cost of deductible meals and entertainment. Amended tax form Rob actually spent $14,000 during the year ($5,500 for airfare, $4,500 for meals and entertainment, and $4,000 for car expenses). Amended tax form Since the airfare allowance was clearly identified, Rob knows that $5,000 of the payment goes in Column A, line 7, of Form 2106. Amended tax form To allocate the remaining $7,000, Rob uses the worksheet from the Instructions for Form 2106. Amended tax form His completed worksheet follows. Amended tax form Reimbursement Allocation Worksheet (Keep for your records)   1. Amended tax form Enter the total amount of reimbursements your employer gave you that were not reported to you in box 1 of Form W-2 $7,000   2. Amended tax form Enter the total amount of your expenses for the periods covered by this reimbursement 8,500   3. Amended tax form Of the amount on line 2, enter your total expense for meals and entertainment 4,500   4. Amended tax form Divide line 3 by line 2. Amended tax form Enter the result as a decimal (rounded to at least three places) . Amended tax form 529   5. Amended tax form Multiply line 1 by line 4. Amended tax form Enter the result here and in Column B, line 7 3,703   6. Amended tax form Subtract line 5 from line 1. Amended tax form Enter the result here and in Column A, line 7 $3,297 On line 7 of Form 2106, Rob enters $8,297 ($5,000 airfare and $3,297 of the $7,000) in Column A and $3,703 (of the $7,000) in Column B. Amended tax form After you complete the form. Amended tax form   After you have completed your Form 2106 or 2106-EZ, follow the directions on that form to deduct your expenses on the appropriate line of your tax return. Amended tax form For most taxpayers, this is line 21 of Schedule A (Form 1040). Amended tax form However, if you are a government official paid on a fee basis, a performing artist, an Armed Forces reservist, or a disabled employee with impairment-related work expenses, see Special Rules , later. Amended tax form Limits on employee business expenses. Amended tax form   Your employee business expenses may be subject to either of the limits described next. Amended tax form They are figured in the following order on the specified form. Amended tax form 1. Amended tax form Limit on meals and entertainment. Amended tax form   Certain meal and entertainment expenses are subject to a 50% limit. Amended tax form If you are an employee, you figure this limit on line 9 of Form 2106 or line 5 of Form 2106-EZ. Amended tax form (See 50% Limit in chapter 2. Amended tax form ) 2. Amended tax form Limit on miscellaneous itemized deductions. Amended tax form   If you are an employee, deduct your employee business expenses (as figured on Form 2106 or 2106-EZ) on line 21 of Schedule A (Form 1040). Amended tax form Most miscellaneous itemized deductions, including employee business expenses, are subject to a 2%-of-adjusted-gross-income limit. Amended tax form This limit is figured on line 26 of Schedule A (Form 1040). Amended tax form 3. Amended tax form Limit on total itemized deductions. Amended tax form   If your adjusted gross income (line 38 of Form 1040) is more than $300,000 ($150,000 if you are married filing separately), the total of certain itemized deductions, including employee business expenses, may be limited. Amended tax form See your form instructions for information on how to figure this limit. Amended tax form Special Rules This section discusses special rules that apply only to Armed Forces reservists, government officials who are paid on a fee basis, performing artists, and disabled employees with impairment-related work expenses. Amended tax form Armed Forces Reservists Traveling More Than 100 Miles From Home If you are a member of a reserve component of the Armed Forces of the United States and you travel more than 100 miles away from home in connection with your performance of services as a member of the reserves, you can deduct your travel expenses as an adjustment to gross income rather than as a miscellaneous itemized deduction. Amended tax form The amount of expenses you can deduct as an adjustment to gross income is limited to the regular federal per diem rate (for lodging, meals, and incidental expenses) and the standard mileage rate (for car expenses) plus any parking fees, ferry fees, and tolls. Amended tax form See Per Diem and Car Allowances , earlier, for more information. Amended tax form Any expenses in excess of these amounts can be claimed only as a miscellaneous itemized deduction subject to the 2% limit. Amended tax form Member of a reserve component. Amended tax form   You are a member of a reserve component of the Armed Forces of the United States if you are in the Army, Navy, Marine Corps, Air Force, or Coast Guard Reserve; the Army National Guard of the United States; the Air National Guard of the United States; or the Reserve Corps of the Public Health Service. Amended tax form How to report. Amended tax form   If you have reserve-related travel that takes you more than 100 miles from home, you should first complete Form 2106 or Form 2106-EZ. Amended tax form Then include your expenses for reserve travel over 100 miles from home, up to the federal rate, from Form 2106, line 10, or Form 2106-EZ, line 6, in the total on Form 1040, line 24. Amended tax form Subtract this amount from the total on Form 2106, line 10, or Form 2106-EZ, line 6, and deduct the balance as an itemized deduction on Schedule A (Form 1040), line 21. Amended tax form   You cannot deduct expenses of travel that does not take you more than 100 miles from home as an adjustment to gross income. Amended tax form Instead, you must complete Form 2106 or 2106-EZ and deduct those expenses as an itemized deduction on Schedule A (Form 1040), line 21. Amended tax form Officials Paid on a Fee Basis Certain fee-basis officials can claim their employee business expenses whether or not they itemize their other deductions on Schedule A (Form 1040). Amended tax form Fee-basis officials are persons who are employed by a state or local government and who are paid in whole or in part on a fee basis. Amended tax form They can deduct their business expenses in performing services in that job as an adjustment to gross income rather than as a miscellaneous itemized deduction. Amended tax form If you are a fee-basis official, include your employee business expenses from Form 2106, line 10, or Form 2106-EZ, line 6, in the total on Form 1040, line 24. Amended tax form Expenses of Certain Performing Artists If you are a performing artist, you may qualify to deduct your employee business expenses as an adjustment to gross income rather than as a miscellaneous itemized deduction. Amended tax form To qualify, you must meet all of the following requirements. Amended tax form During the tax year, you perform services in the performing arts as an employee for at least two employers. Amended tax form You receive at least $200 each from any two of these employers. Amended tax form Your related performing-arts business expenses are more than 10% of your gross income from the performance of those services. Amended tax form Your adjusted gross income is not more than $16,000 before deducting these business expenses. Amended tax form Special rules for married persons. Amended tax form   If you are married, you must file a joint return unless you lived apart from your spouse at all times during the tax year. Amended tax form If you file a joint return, you must figure requirements (1), (2), and (3) separately for both you and your spouse. Amended tax form However, requirement (4) applies to your and your spouse's combined adjusted gross income. Amended tax form Where to report. Amended tax form   If you meet all of the above requirements, you should first complete Form 2106 or 2106-EZ. Amended tax form Then you include your performing-arts-related expenses from Form 2106, line 10, or Form 2106-EZ, line 6, in the total on Form 1040, line 24. Amended tax form   If you do not meet all of the above requirements, you do not qualify to deduct your expenses as an adjustment to gross income. Amended tax form Instead, you must complete Form 2106 or 2106-EZ and deduct your employee business expenses as an itemized deduction on Schedule A (Form 1040), line 21. Amended tax form Impairment-Related Work Expenses of Disabled Employees If you are an employee with a physical or mental disability, your impairment-related work expenses are not subject to the 2%-of-adjusted-gross-income limit that applies to most other employee business expenses. Amended tax form After you complete Form 2106 or 2106-EZ, enter your impairment-related work expenses from Form 2106, line 10, or Form 2106-EZ, line 6, on Schedule A (Form 1040), line 28, and identify the type and amount of this expense on the dotted line next to line 28. Amended tax form Enter your employee business expenses that are unrelated to your disability from Form 2106, line 10, or Form 2106-EZ, line 6, on Schedule A (Form 1040), line 21. Amended tax form Impairment-related work expenses are your allowable expenses for attendant care at your workplace and other expenses in connection with your workplace that are necessary for you to be able to work. Amended tax form You are disabled if you have: A physical or mental disability (for example, blindness or deafness) that functionally limits your being employed, or A physical or mental impairment (for example, a sight or hearing impairment) that substantially limits one or more of your major life activities, such as performing manual tasks, walking, speaking, breathing, learning, or working. Amended tax form You can deduct impairment-related expenses as business expenses if they are: Necessary for you to do your work satisfactorily, For goods and services not required or used, other than incidentally, in your personal activities, and Not specifically covered under other income tax laws. Amended tax form Example 1. Amended tax form You are blind. Amended tax form You must use a reader to do your work. Amended tax form You use the reader both during your regular working hours at your place of work and outside your regular working hours away from your place of work. Amended tax form The reader's services are only for your work. Amended tax form You can deduct your expenses for the reader as business expenses. Amended tax form Example 2. Amended tax form You are deaf. Amended tax form You must use a sign language interpreter during meetings while you are at work. Amended tax form The interpreter's services are used only for your work. Amended tax form You can deduct your expenses for the interpreter as business expenses. Amended tax form Prev  Up  Next   Home   More Online Publications