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File back tax returns 2. File back tax returns   Entertainment Table of Contents Directly-Related Test Associated TestMeetings at conventions. File back tax returns 50% LimitExceptions to the 50% Limit What Entertainment Expenses Are Deductible?A meal as a form of entertainment. File back tax returns Deduction may depend on your type of business. File back tax returns Exception for events that benefit charitable organizations. File back tax returns Food and beverages in skybox seats. File back tax returns What Entertainment Expenses Are Not Deductible?Out-of-pocket expenses. File back tax returns You may be able to deduct business-related entertainment expenses you have for entertaining a client, customer, or employee. File back tax returns The rules and definitions are summarized in Table 2-1 . File back tax returns You can deduct entertainment expenses only if they are both ordinary and necessary and meet one of the following tests. File back tax returns Directly-related test. File back tax returns Associated test. File back tax returns Both of these tests are explained later. File back tax returns An ordinary expense is one that is common and accepted in your trade or business. File back tax returns A necessary expense is one that is helpful and appropriate for your business. File back tax returns An expense does not have to be required to be considered necessary. File back tax returns The amount you can deduct for entertainment expenses may be limited. File back tax returns Generally, you can deduct only 50% of your unreimbursed entertainment expenses. File back tax returns This limit is discussed later under 50% Limit. File back tax returns Directly-Related Test To meet the directly-related test for entertainment expenses (including entertainment-related meals), you must show that: The main purpose of the combined business and entertainment was the active conduct of business, You did engage in business with the person during the entertainment period, and You had more than a general expectation of getting income or some other specific business benefit at some future time. File back tax returns Business is generally not considered to be the main purpose when business and entertainment are combined on hunting or fishing trips, or on yachts or other pleasure boats. File back tax returns Even if you show that business was the main purpose, you generally cannot deduct the expenses for the use of an entertainment facility. File back tax returns See Entertainment facilities under What Entertainment Expenses Are Not Deductible? later in this chapter. File back tax returns You must consider all the facts, including the nature of the business transacted and the reasons for conducting business during the entertainment. File back tax returns It is not necessary to devote more time to business than to entertainment. File back tax returns However, if the business discussion is only incidental to the entertainment, the entertainment expenses do not meet the directly-related test. File back tax returns Table 2-1. File back tax returns When Are Entertainment Expenses Deductible? General rule You can deduct ordinary and necessary expenses to entertain a client, customer, or employee if the expenses meet the directly-related test or the associated test. File back tax returns Definitions Entertainment includes any activity generally considered to provide entertainment, amusement, or recreation, and includes meals provided to a customer or client. File back tax returns An ordinary expense is one that is common and accepted in your trade or business. File back tax returns A necessary expense is one that is helpful and appropriate. File back tax returns Tests to be met Directly-related test Entertainment took place in a clear business setting, or Main purpose of entertainment was the active conduct of business, and You did engage in business with the person during the entertainment period, and You had more than a general expectation of getting income or some other specific business benefit. File back tax returns   Associated test Entertainment is associated with your trade or business, and Entertainment is directly before or after a substantial business discussion. File back tax returns Other rules You cannot deduct the cost of your meal as an entertainment expense if you are claiming the meal as a travel expense. File back tax returns You cannot deduct expenses that are lavish or extravagant under the circumstances. File back tax returns You generally can deduct only 50% of your unreimbursed entertainment expenses (see 50% Limit ). File back tax returns You do not have to show that business income or other business benefit actually resulted from each entertainment expense. File back tax returns Clear business setting. File back tax returns   If the entertainment takes place in a clear business setting and is for your business or work, the expenses are considered directly related to your business or work. File back tax returns The following situations are examples of entertainment in a clear business setting. File back tax returns Entertainment in a hospitality room at a convention where business goodwill is created through the display or discussion of business products. File back tax returns Entertainment that is mainly a price rebate on the sale of your products (such as a restaurant owner providing an occasional free meal to a loyal customer). File back tax returns Entertainment of a clear business nature occurring under circumstances where there is no meaningful personal or social relationship between you and the persons entertained. File back tax returns An example is entertainment of business and civic leaders at the opening of a new hotel or play when the purpose is to get business publicity rather than to create or maintain the goodwill of the persons entertained. File back tax returns Expenses not considered directly related. File back tax returns   Entertainment expenses generally are not considered directly related if you are not there or in situations where there are substantial distractions that generally prevent you from actively conducting business. File back tax returns The following are examples of situations where there are substantial distractions. File back tax returns A meeting or discussion at a nightclub, theater, or sporting event. File back tax returns A meeting or discussion during what is essentially a social gathering, such as a cocktail party. File back tax returns A meeting with a group that includes persons who are not business associates at places such as cocktail lounges, country clubs, golf clubs, athletic clubs, or vacation resorts. File back tax returns Associated Test Even if your expenses do not meet the directly-related test, they may meet the associated test. File back tax returns To meet the associated test for entertainment expenses (including entertainment-related meals), you must show that the entertainment is: Associated with the active conduct of your trade or business, and Directly before or after a substantial business discussion (defined later). File back tax returns Associated with trade or business. File back tax returns   Generally, an expense is associated with the active conduct of your trade or business if you can show that you had a clear business purpose for having the expense. File back tax returns The purpose may be to get new business or to encourage the continuation of an existing business relationship. File back tax returns Substantial business discussion. File back tax returns   Whether a business discussion is substantial depends on the facts of each case. File back tax returns A business discussion will not be considered substantial unless you can show that you actively engaged in the discussion, meeting, negotiation, or other business transaction to get income or some other specific business benefit. File back tax returns   The meeting does not have to be for any specified length of time, but you must show that the business discussion was substantial in relation to the meal or entertainment. File back tax returns It is not necessary that you devote more time to business than to entertainment. File back tax returns You do not have to discuss business during the meal or entertainment. File back tax returns Meetings at conventions. File back tax returns   You are considered to have a substantial business discussion if you attend meetings at a convention or similar event, or at a trade or business meeting sponsored and conducted by a business or professional organization. File back tax returns However, your reason for attending the convention or meeting must be to further your trade or business. File back tax returns The organization that sponsors the convention or meeting must schedule a program of business activities that is the main activity of the convention or meeting. File back tax returns Directly before or after business discussion. File back tax returns   If the entertainment is held on the same day as the business discussion, it is considered to be held directly before or after the business discussion. File back tax returns   If the entertainment and the business discussion are not held on the same day, you must consider the facts of each case to see if the associated test is met. File back tax returns Among the facts to consider are the place, date, and duration of the business discussion. File back tax returns If you or your business associates are from out of town, you must also consider the dates of arrival and departure, and the reasons the entertainment and the discussion did not take place on the same day. File back tax returns Example. File back tax returns A group of business associates comes from out of town to your place of business to hold a substantial business discussion. File back tax returns If you entertain those business guests on the evening before the business discussion, or on the evening of the day following the business discussion, the entertainment generally is considered to be held directly before or after the discussion. File back tax returns The expense meets the associated test. File back tax returns 50% Limit In general, you can deduct only 50% of your business-related meal and entertainment expenses. File back tax returns (If you are subject to the Department of Transportation's “hours of service” limits, you can deduct 80% of your business-related meal and entertainment expenses. File back tax returns See Individuals subject to “hours of service” limits , later. File back tax returns ) The 50% limit applies to employees or their employers, and to self-employed persons (including independent contractors) or their clients, depending on whether the expenses are reimbursed. File back tax returns Figure A summarizes the general rules explained in this section. File back tax returns The 50% limit applies to business meals or entertainment expenses you have while: Traveling away from home (whether eating alone or with others) on business, Entertaining customers at your place of business, a restaurant, or other location, or Attending a business convention or reception, business meeting, or business luncheon at a club. File back tax returns Included expenses. File back tax returns   Expenses subject to the 50% limit include: Taxes and tips relating to a business meal or entertainment activity, Cover charges for admission to a nightclub, Rent paid for a room in which you hold a dinner or cocktail party, and Amounts paid for parking at a sports arena. File back tax returns However, the cost of transportation to and from a business meal or a business-related entertainment activity is not subject to the 50% limit. File back tax returns Figure A. File back tax returns Does the 50% Limit Apply to Your Expenses? There are exceptions to these rules. File back tax returns See Exceptions to the 50% Limit . File back tax returns Please click here for the text description of the image. File back tax returns Figure A. File back tax returns Does the 50% limit apply to Your Expenses?TAs for Figure A are: Notice 87-23; Form 2106 instructions Application of 50% limit. File back tax returns   The 50% limit on meal and entertainment expenses applies if the expense is otherwise deductible and is not covered by one of the exceptions discussed later. File back tax returns   The 50% limit also applies to certain meal and entertainment expenses that are not business related. File back tax returns It applies to meal and entertainment expenses you have for the production of income, including rental or royalty income. File back tax returns It also applies to the cost of meals included in deductible educational expenses. File back tax returns When to apply the 50% limit. File back tax returns   You apply the 50% limit after determining the amount that would otherwise qualify for a deduction. File back tax returns You first have to determine the amount of meal and entertainment expenses that would be deductible under the other rules discussed in this publication. File back tax returns Example 1. File back tax returns You spend $200 for a business-related meal. File back tax returns If $110 of that amount is not allowable because it is lavish and extravagant, the remaining $90 is subject to the 50% limit. File back tax returns Your deduction cannot be more than $45 (50% × $90). File back tax returns Example 2. File back tax returns You purchase two tickets to a concert and give them to a client. File back tax returns You purchased the tickets through a ticket agent. File back tax returns You paid $200 for the two tickets, which had a face value of $80 each ($160 total). File back tax returns Your deduction cannot be more than $80 (50% × $160). File back tax returns Exceptions to the 50% Limit Generally, business-related meal and entertainment expenses are subject to the 50% limit. File back tax returns Figure A can help you determine if the 50% limit applies to you. File back tax returns Expenses not subject to 50% limit. File back tax returns   Your meal or entertainment expense is not subject to the 50% limit if the expense meets one of the following exceptions. File back tax returns 1 - Employee's reimbursed expenses. File back tax returns   If you are an employee, you are not subject to the 50% limit on expenses for which your employer reimburses you under an accountable plan. File back tax returns Accountable plans are discussed in chapter 6. File back tax returns 2 - Self-employed. File back tax returns   If you are self-employed, your deductible meal and entertainment expenses are not subject to the 50% limit if all of the following requirements are met. File back tax returns You have these expenses as an independent contractor. File back tax returns Your customer or client reimburses you or gives you an allowance for these expenses in connection with services you perform. File back tax returns You provide adequate records of these expenses to your customer or client. File back tax returns (See chapter 5 . File back tax returns )   In this case, your client or customer is subject to the 50% limit on the expenses. File back tax returns Example. File back tax returns You are a self-employed attorney who adequately accounts for meal and entertainment expenses to a client who reimburses you for these expenses. File back tax returns You are not subject to the directly-related or associated test, nor are you subject to the 50% limit. File back tax returns If the client can deduct the expenses, the client is subject to the 50% limit. File back tax returns If you (as an independent contractor) have expenses for meals and entertainment related to providing services for a client but do not adequately account for and seek reimbursement from the client for those expenses, you are subject to the directly-related or associated test and to the 50% limit. File back tax returns 3 - Advertising expenses. File back tax returns   You are not subject to the 50% limit if you provide meals, entertainment, or recreational facilities to the general public as a means of advertising or promoting goodwill in the community. File back tax returns For example, neither the expense of sponsoring a television or radio show nor the expense of distributing free food and beverages to the general public is subject to the 50% limit. File back tax returns 4 - Sale of meals or entertainment. File back tax returns   You are not subject to the 50% limit if you actually sell meals, entertainment, goods and services, or use of facilities to the public. File back tax returns For example, if you run a nightclub, your expense for the entertainment you furnish to your customers, such as a floor show, is not subject to the 50% limit. File back tax returns 5 - Charitable sports event. File back tax returns   You are not subject to the 50% limit if you pay for a package deal that includes a ticket to a qualified charitable sports event. File back tax returns For the conditions the sports event must meet, see Exception for events that benefit charitable organizations under What Entertainment Expenses Are Deductible?, later. File back tax returns Individuals subject to “hours of service” limits. File back tax returns   You can deduct a higher percentage of your meal expenses while traveling away from your tax home if the meals take place during or incident to any period subject to the Department of Transportation's “hours of service” limits. File back tax returns The percentage is 80%. File back tax returns   Individuals subject to the Department of Transportation's “hours of service” limits include the following persons. File back tax returns Certain air transportation workers (such as pilots, crew, dispatchers, mechanics, and control tower operators) who are under Federal Aviation Administration regulations. File back tax returns Interstate truck operators and bus drivers who are under Department of Transportation regulations. File back tax returns Certain railroad employees (such as engineers, conductors, train crews, dispatchers, and control operations personnel) who are under Federal Railroad Administration regulations. File back tax returns Certain merchant mariners who are under Coast Guard regulations. File back tax returns What Entertainment Expenses Are Deductible? This section explains different types of entertainment expenses you may be able to deduct. File back tax returns Entertainment. File back tax returns   Entertainment includes any activity generally considered to provide entertainment, amusement, or recreation. File back tax returns Examples include entertaining guests at nightclubs; at social, athletic, and sporting clubs; at theaters; at sporting events; on yachts; or on hunting, fishing, vacation, and similar trips. File back tax returns   Entertainment also may include meeting personal, living, or family needs of individuals, such as providing meals, a hotel suite, or a car to customers or their families. File back tax returns A meal as a form of entertainment. File back tax returns   Entertainment includes the cost of a meal you provide to a customer or client, whether the meal is a part of other entertainment or by itself. File back tax returns A meal expense includes the cost of food, beverages, taxes, and tips for the meal. File back tax returns To deduct an entertainment-related meal, you or your employee must be present when the food or beverages are provided. File back tax returns    You cannot claim the cost of your meal both as an entertainment expense and as a travel expense. File back tax returns    Meals sold in the normal course of your business are not considered entertainment. File back tax returns Deduction may depend on your type of business. File back tax returns   Your kind of business may determine if a particular activity is considered entertainment. File back tax returns For example, if you are a dress designer and have a fashion show to introduce your new designs to store buyers, the show generally is not considered entertainment. File back tax returns This is because fashion shows are typical in your business. File back tax returns But, if you are an appliance distributor and hold a fashion show for the spouses of your retailers, the show generally is considered entertainment. File back tax returns Separating costs. File back tax returns   If you have one expense that includes the costs of entertainment and other services (such as lodging or transportation), you must allocate that expense between the cost of entertainment and the cost of other services. File back tax returns You must have a reasonable basis for making this allocation. File back tax returns For example, you must allocate your expenses if a hotel includes entertainment in its lounge on the same bill with your room charge. File back tax returns Taking turns paying for meals or entertainment. File back tax returns   If a group of business acquaintances takes turns picking up each others' meal or entertainment checks primarily for personal reasons, without regard to whether any business purposes are served, no member of the group can deduct any part of the expense. File back tax returns Lavish or extravagant expenses. File back tax returns   You cannot deduct expenses for entertainment that are lavish or extravagant. File back tax returns An expense is not considered lavish or extravagant if it is reasonable considering the facts and circumstances. File back tax returns Expenses will not be disallowed just because they are more than a fixed dollar amount or take place at deluxe restaurants, hotels, nightclubs, or resorts. File back tax returns Allocating between business and nonbusiness. File back tax returns   If you entertain business and nonbusiness individuals at the same event, you must divide your entertainment expenses between business and nonbusiness. File back tax returns You can deduct only the business part. File back tax returns If you cannot establish the part of the expense for each person participating, allocate the expense to each participant on a pro rata basis. File back tax returns Example. File back tax returns You entertain a group of individuals that includes yourself, three business prospects, and seven social guests. File back tax returns Only 4/11 of the expense qualifies as a business entertainment expense. File back tax returns You cannot deduct the expenses for the seven social guests because those costs are nonbusiness expenses. File back tax returns Trade association meetings. File back tax returns   You can deduct entertainment expenses that are directly related to and necessary for attending business meetings or conventions of certain exempt organizations if the expenses of your attendance are related to your active trade or business. File back tax returns These organizations include business leagues, chambers of commerce, real estate boards, trade associations, and professional associations. File back tax returns Entertainment tickets. File back tax returns   Generally, you cannot deduct more than the face value of an entertainment ticket, even if you paid a higher price. File back tax returns For example, you cannot deduct service fees you pay to ticket agencies or brokers or any amount over the face value of the tickets you pay to scalpers. File back tax returns Exception for events that benefit charitable organizations. File back tax returns   Different rules apply when the cost of a ticket to a sports event benefits a charitable organization. File back tax returns You can take into account the full cost you pay for the ticket, even if it is more than the face value, if all of the following conditions apply. File back tax returns The event's main purpose is to benefit a qualified charitable organization. File back tax returns The entire net proceeds go to the charity. File back tax returns The event uses volunteers to perform substantially all the event's work. File back tax returns    The 50% limit on entertainment does not apply to any expense for a package deal that includes a ticket to such a charitable sports event. File back tax returns Example 1. File back tax returns You purchase tickets to a golf tournament organized by the local volunteer fire company. File back tax returns All net proceeds will be used to buy new fire equipment. File back tax returns The volunteers will run the tournament. File back tax returns You can deduct the entire cost of the tickets as a business expense if they otherwise qualify as an entertainment expense. File back tax returns Example 2. File back tax returns You purchase tickets to a college football game through a ticket broker. File back tax returns After having a business discussion, you take a client to the game. File back tax returns Net proceeds from the game go to colleges that qualify as charitable organizations. File back tax returns However, since the colleges also pay individuals to perform services, such as coaching and recruiting, you can only use the face value of the tickets in determining your business deduction. File back tax returns Skyboxes and other private luxury boxes. File back tax returns   If you rent a skybox or other private luxury box for more than one event at the same sports arena, you generally cannot deduct more than the price of a nonluxury box seat ticket. File back tax returns   To determine whether a skybox has been rented for more than one event, count each game or other performance as one event. File back tax returns For example, renting a skybox for a series of playoff games is considered renting it for more than one event. File back tax returns All skyboxes you rent in the same arena, along with any rentals by related parties, are considered in making this determination. File back tax returns   Related parties include: Family members (spouses, ancestors, and lineal descendants), Parties who have made a reciprocal arrangement involving the sharing of skyboxes, Related corporations, A partnership and its principal partners, and A corporation and a partnership with common ownership. File back tax returns Example. File back tax returns You pay $3,000 to rent a 10-seat skybox at Team Stadium for three baseball games. File back tax returns The cost of regular nonluxury box seats at each event is $30 a seat. File back tax returns You can deduct (subject to the 50% limit) $900 ((10 seats × $30 each) × 3 events). File back tax returns Food and beverages in skybox seats. File back tax returns   If expenses for food and beverages are separately stated, you can deduct these expenses in addition to the amounts allowable for the skybox, subject to the requirements and limits that apply. File back tax returns The amounts separately stated for food and beverages must be reasonable. File back tax returns You cannot inflate the charges for food and beverages to avoid the limited deduction for skybox rentals. File back tax returns What Entertainment Expenses Are Not Deductible? This section explains different types of entertainment expenses you generally may not be able to deduct. File back tax returns Club dues and membership fees. File back tax returns   You cannot deduct dues (including initiation fees) for membership in any club organized for: Business, Pleasure, Recreation, or Other social purpose. File back tax returns This rule applies to any membership organization if one of its principal purposes is either: To conduct entertainment activities for members or their guests, or To provide members or their guests with access to entertainment facilities, discussed later. File back tax returns   The purposes and activities of a club, not its name, will determine whether or not you can deduct the dues. File back tax returns You cannot deduct dues paid to: Country clubs, Golf and athletic clubs, Airline clubs, Hotel clubs, and Clubs operated to provide meals under circumstances generally considered to be conducive to business discussions. File back tax returns Entertainment facilities. File back tax returns   Generally, you cannot deduct any expense for the use of an entertainment facility. File back tax returns This includes expenses for depreciation and operating costs such as rent, utilities, maintenance, and protection. File back tax returns   An entertainment facility is any property you own, rent, or use for entertainment. File back tax returns Examples include a yacht, hunting lodge, fishing camp, swimming pool, tennis court, bowling alley, car, airplane, apartment, hotel suite, or home in a vacation resort. File back tax returns Out-of-pocket expenses. File back tax returns   You can deduct out-of-pocket expenses, such as for food and beverages, catering, gas, and fishing bait, that you provided during entertainment at a facility. File back tax returns These are not expenses for the use of an entertainment facility. File back tax returns However, these expenses are subject to the directly-related and associated tests and to the 50% limit , all discussed earlier. File back tax returns Expenses for spouses. File back tax returns   You generally cannot deduct the cost of entertainment for your spouse or for the spouse of a customer. File back tax returns However, you can deduct these costs if you can show you had a clear business purpose, rather than a personal or social purpose, for providing the entertainment. File back tax returns Example. File back tax returns You entertain a customer. File back tax returns The cost is an ordinary and necessary business expense and is allowed under the entertainment rules. File back tax returns The customer's spouse joins you because it is impractical to entertain the customer without the spouse. File back tax returns You can deduct the cost of entertaining the customer's spouse. File back tax returns If your spouse joins the party because the customer's spouse is present, the cost of the entertainment for your spouse is also deductible. File back tax returns Gift or entertainment. File back tax returns   Any item that might be considered either a gift or entertainment generally will be considered entertainment. File back tax returns However, if you give a customer packaged food or beverages that you intend the customer to use at a later date, treat it as a gift. File back tax returns   If you give a customer tickets to a theater performance or sporting event and you do not go with the customer to the performance or event, you have a choice. File back tax returns You can treat the tickets as either a gift or entertainment, whichever is to your advantage. File back tax returns   You can change your treatment of the tickets at a later date by filing an amended return. File back tax returns Generally, an amended return must be filed within 3 years from the date the original return was filed or within 2 years from the time the tax was paid, whichever is later. File back tax returns   If you go with the customer to the event, you must treat the cost of the tickets as an entertainment expense. File back tax returns You cannot choose, in this case, to treat the tickets as a gift. File back tax returns Prev  Up  Next   Home   More Online Publications
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File back tax returns Index A Activities not for profit, Hobby Expenses Adjustments to gross income Armed forces reservists' travel expenses, Armed Forces reservists traveling more than 100 miles from home. File back tax returns Performing artists, Performing Artists State or local government officials paid on fee basis, Officials Paid on a Fee Basis Unlawful discrimination claims, Unlawful discrimination claims. File back tax returns Administrative fees IRA trustees, Trustee's Administrative Fees for IRA Adoption expenses, Adoption Expenses Amortizable bond premium, Amortizable Premium on Taxable Bonds, More information. File back tax returns Appraisal fees, Appraisal Fees Armed forces Military uniforms, Military uniforms. File back tax returns Reservists, travel expenses, Armed Forces reservists traveling more than 100 miles from home. File back tax returns Assistance (see Tax help) B Bad debts, Business Bad Debt Bank accounts Check-writing fees, Check-Writing Fees on Personal Account Losses on deposits, Loss on Deposits Bonds Amortizable premium, Amortizable Premium on Taxable Bonds Breach of contract Damages, Damages for Breach of Employment Contract Bribes, List of Nondeductible Expenses Burial expenses, List of Nondeductible Expenses Business expenses (see Employee business expenses) Business gifts, Gift expenses. File back tax returns C Campaign contributions, Lobbying and political activities. File back tax returns , Political Contributions Campaign expenses, Campaign Expenses Capital expenditures, Capital Expenses Casualty losses, Casualty and Theft Losses, Casualty and Theft Losses of Income-Producing Property Cell phones, Depreciation on Computers Chambers of Commerce dues, Lobbying and political activities. File back tax returns Check-writing fees, Check-Writing Fees on Personal Account Claim of right repayments, Repayments Under Claim of Right Clerical help, deductibility of, Clerical Help and Office Rent Clothes Protective, Protective clothing. File back tax returns Work, Work Clothes and Uniforms Club dues, Club Dues Commissions, Commissions Commuting expenses, Commuting Expenses Computers Depreciation, Depreciation on Computers, Depreciation on Home Computer, Excess Deductions of an Estate Convenience fees, Credit or Debit Card Convenience Fees Criminal prosecutions Travel expenses for federal staff, Federal crime investigation and prosecution. File back tax returns D Damages Breach of employment contract, Damages for Breach of Employment Contract Deposits Losses on, Loss on Deposits Depreciation Computers, Depreciation on Computers, Depreciation on Home Computer, Excess Deductions of an Estate Disabilities, persons with Work-related expenses, Impairment-Related Work Expenses Dividends Fees to collect, Fees To Collect Interest and Dividends Service charges on reinvestment plans, Service Charges on Dividend Reinvestment Plans Dues, Dues to Chambers of Commerce and Professional Societies (see also Expenses) (see also Fees) Chambers of Commerce, Dues to Chambers of Commerce and Professional Societies Club, Club Dues Lobbying, Dues used for lobbying. File back tax returns Professional societies, Dues to Chambers of Commerce and Professional Societies Union, Union Dues and Expenses E Education, Educator Expenses, Education Expenses During Unemployment Education expenses, Work-Related Education, More information. File back tax returns Employee business expenses Form 2106 and Form 2106-EZ, Form 2106 and Form 2106-EZ. File back tax returns Performing artists, Performing Artists Unreimbursed, Unreimbursed Employee Expenses Employment Agency fees, Employment and outplacement agency fees. File back tax returns Breach of contract, Damages for Breach of Employment Contract Entertainers and musicians (see Performing artists) Entertainment expenses, Meals and entertainment. File back tax returns Estates Federal estate tax, Federal Estate Tax on Income in Respect of a Decedent Expenses, Dues to Chambers of Commerce and Professional Societies, Education Expenses During Unemployment (see also Dues) (see also Fees) Adoption, Adoption Expenses Campaign, Campaign Expenses Capital, Capital Expenses Commuting, Commuting Expenses Education Work-related, Work-Related Education Educator, Educator Expenses Qualified, Qualified expenses. File back tax returns Educator Expenses, Eligible educator. File back tax returns Employee business (see Employee business expenses) Entertainment, Meals and entertainment. File back tax returns Funeral and burial, List of Nondeductible Expenses Gifts, Travel, Transportation, Meals, Entertainment, Gifts, and Local Lodging, Gift expenses. File back tax returns Health spa, Health Spa Expenses Hobby, Hobby Expenses Home office, Home Office Impairment-related, Impairment-Related Work Expenses Investment, Investment Fees and Expenses, Investment-Related Seminars Job search, Job Search Expenses Legal (see Legal expenses) Local lodging, Travel, Transportation, Meals, Entertainment, Gifts, and Local Lodging Meals, Meals and entertainment. File back tax returns , Lunches With Co-workers Meals and entertainment, Travel, Transportation, Meals, Entertainment, Gifts, and Local Lodging Nondeductible, Nondeductible Expenses Over limit, educator, Educator expenses over limit. File back tax returns Personal, Nondeductible Expenses Production of income, Other Expenses Professional promotion, Professional Reputation Tax-exempt income, Tax-Exempt Income Expenses Travel and transportation, Travel, Transportation, Meals, Entertainment, Gifts, and Local Lodging Travel as education, Travel as education. File back tax returns F Federal estate tax, Federal Estate Tax on Income in Respect of a Decedent Fees, Dues to Chambers of Commerce and Professional Societies (see also Dues) (see also Expenses) Appraisal, Appraisal Fees Check-writing, Check-Writing Fees on Personal Account Employment and outplacement agency, Employment and outplacement agency fees. File back tax returns Investment, Fees To Collect Interest and Dividends, Investment Fees and Expenses IRA trustee, Trustee's Administrative Fees for IRA Legal (see Legal expenses) License, Licenses and Regulatory Fees Professional accreditation, Professional Accreditation Fees Fines, Fines or Penalties Form 2106 Employee business expenses, Form 2106 and Form 2106-EZ. File back tax returns Form 2106-EZ Employee business expenses, Form 2106 and Form 2106-EZ. File back tax returns Form 4562 Depreciation and amortization, Reporting your depreciation deduction. File back tax returns , Depreciation. File back tax returns , Computer used in a home office. File back tax returns Free tax services, Free help with your tax return. File back tax returns Funeral expenses, List of Nondeductible Expenses G Gambling winnings and losses, Gambling Losses Up to the Amount of Gambling Winnings Government employees Federal criminal investigation and prosecution travel expenses, Federal crime investigation and prosecution. File back tax returns State or local government officials paid on fee basis, Officials Paid on a Fee Basis H Health spa, Health Spa Expenses Help (see Tax help) Hobbies, Hobby Expenses Home Security system, Home Security System Telephone service, Residential Telephone Service Home office Computers, Computer used in a home office. File back tax returns Expenses, Home Office Principal place of business, Principal place of business. File back tax returns Travel and transportation expenses, Home office. File back tax returns I Impairment-related work expenses, Impairment-Related Work Expenses Income aid payment, Repayment of Income Aid Payment Income in respect of decedent Estate tax, Federal Estate Tax on Income in Respect of a Decedent Individual retirement arrangements (IRAs) Trustees' fees, Trustee's Administrative Fees for IRA Insurance Business liability, Business Liability Insurance Life insurance, Life Insurance Premiums Malpractice, Unreimbursed Employee Expenses Personal disability, List of Nondeductible Expenses Interest income Fees to collect, Fees To Collect Interest and Dividends Investments Annuity, unrecovered investment in, Unrecovered Investment in Annuity Deposits, losses on, Loss on Deposits Fees and expenses, Investment Fees and Expenses Seminars, Investment-Related Seminars Itemized deductions Deductions not subject to 2% limit, Deductions Not Subject to the 2% Limit Deductions subject to 2% limit, Introduction, Deductions Subject to the 2% Limit How to report, How To Report J Job search, Job Search Expenses, Travel and transportation expenses. File back tax returns K Kickbacks, List of Nondeductible Expenses L Legal expenses Job-related, Legal Fees Personal, Personal Legal Expenses Political campaigns, Legal fees. File back tax returns Production of income, Legal Expenses Unlawful discrimination claims, Legal Expenses Licenses Fees, Licenses and Regulatory Fees Life insurance, Life Insurance Premiums Lobbying, Lobbying and political activities. File back tax returns , Lobbying Expenses, Exceptions. File back tax returns Local transportation, Local transportation expenses. File back tax returns Losses Casualties and thefts, Casualty and Theft Losses, Casualty and Theft Losses of Income-Producing Property Deposits, Loss on Deposits Gambling, Gambling Losses Up to the Amount of Gambling Winnings IRA, Loss on IRA Mislaid cash or property, Lost or Mislaid Cash or Property Partnership, Loss From Other Activities From Schedule K-1 (Form 1065-B), Box 2 Roth IRA, Loss on IRA M Mail carriers, rural, Rural Mail Carriers' Vehicle Expenses Malpractice insurance, Unreimbursed Employee Expenses Meal and lodging expenses, Meals and entertainment. File back tax returns Lunches with coworkers, Lunches With Co-workers Working late, Meals While Working Late Medical examinations, Unreimbursed Employee Expenses Mileage rate, What's New Missing children, photographs of, Reminders Mutual funds Indirect deductions, Indirect Deductions of Pass-Through Entities N Nondeductible expenses, Nondeductible Expenses, Wristwatches Not-for-profit activities, Hobby Expenses O Occupational taxes, Occupational Taxes Office Home (see Home office) Rent, Clerical Help and Office Rent Outplacement agency fees, Employment and outplacement agency fees. File back tax returns P Partnerships Indirect deductions, Indirect Deductions of Pass-Through Entities Pass-through entities, Indirect Deductions of Pass-Through Entities Passport expense, Unreimbursed Employee Expenses Penalties, Fines or Penalties Performing artists, Performing Artists Work clothes, Work Clothes and Uniforms Personal expenses, Nondeductible Expenses, Wristwatches Political contributions, Lobbying and political activities. File back tax returns , Political Contributions Campaign expenses, Campaign Expenses Ponzi-type investment schemes, Losses From Ponzi-type Investment Schemes Postal workers, Rural Mail Carriers' Vehicle Expenses Production of income expenses, Other Expenses, Loss on IRA Professional accreditation fees, Professional Accreditation Fees Professional journals, Unreimbursed Employee Expenses Professional reputation and marketing, Professional Reputation Professional societies dues, Lobbying and political activities. File back tax returns Prosecution travel expenses, Federal crime investigation and prosecution. File back tax returns Protective clothing, Protective clothing. File back tax returns Publications (see Tax help) R Recordkeeping requirements Computer used for home and business, Depreciation on Computers Deductions, to verify, Introduction Gambling winnings and losses, Gambling Losses Up to the Amount of Gambling Winnings Home office, Home Office Relief fund contributions, Relief Fund Contributions Rent Office, Clerical Help and Office Rent Safe deposit box, Safe Deposit Box Rent Repayments Claim of right, Repayments Under Claim of Right Income, Repayments of Income Income aid payments, Unreimbursed Employee Expenses Social Security benefits, Repayments of Social Security Benefits Reporting requirements Armed Forces reservists, Armed Forces reservists. File back tax returns Computer used in a home office, Computer used in a home office. File back tax returns Depreciation, Depreciation. File back tax returns Form 2106 and Form 2106-EZ, Form 2106 and Form 2106-EZ. File back tax returns Impairment-related work expenses, Impairment-related work expenses. File back tax returns Itemized deductions, How To Report Tax preparation fees, Tax preparation fees. File back tax returns Research expenses, Research Expenses of a College Professor Résumé, Résumé. File back tax returns Rural mail carriers, Rural Mail Carriers' Vehicle Expenses S S corporations Indirect deductions, Indirect Deductions of Pass-Through Entities Safe deposit box, Safe Deposit Box Rent Security systems, home, Home Security System Seminars, investment-related, Investment-Related Seminars Service charges on dividend reinvestment plans, Service Charges on Dividend Reinvestment Plans Social Security repayments, Repayments of Social Security Benefits State or local governments Officials paid on fee basis, Officials Paid on a Fee Basis Stockholders' meeting expenses, Stockholders' Meetings T Tax help, How To Get Tax Help Tax-exempt income expenses, Tax-Exempt Income Expenses Taxes Estate tax, Federal Estate Tax on Income in Respect of a Decedent Occupational, Occupational Taxes Telephones Cell phone, Depreciation on Computers Residential service, Residential Telephone Service Theft losses, Casualty and Theft Losses, Casualty and Theft Losses of Income-Producing Property Tools, Tools Used in Your Work Travel and transportation expenses, Local lodging. File back tax returns , Additional information. File back tax returns Another individual, paid by taxpayer, Travel Expenses for Another Individual Armed forces reservists, Armed Forces reservists traveling more than 100 miles from home. File back tax returns Commuting, Commuting Expenses Criminal investigations and prosecutions, Federal crime investigation and prosecution. File back tax returns Education, Travel as education. File back tax returns Indefinite work assignments, Indefinite work assignment. File back tax returns Job search, Travel and transportation expenses. File back tax returns Local transportation, Local transportation expenses. File back tax returns Research, Research Expenses of a College Professor Temporary work assignments, Temporary work assignment. File back tax returns Trustees IRA administrative fees, Trustee's Administrative Fees for IRA TTY/TDD information, How To Get Tax Help U Unemployment and education expenses, Education Expenses During Unemployment Unemployment benefit fund contributions, Voluntary Unemployment Benefit Fund Contributions Uniforms, military, Military uniforms. File back tax returns Union dues, Union Dues and Expenses Unreimbursed employee expenses, Unreimbursed Employee Expenses, Military uniforms. File back tax returns W Wagering winnings and losses, Gambling Losses Up to the Amount of Gambling Winnings Work Clothes and uniforms, Work Clothes and Uniforms Impairment-related expenses, Impairment-Related Work Expenses Supplies, Unreimbursed Employee Expenses Tools, Unreimbursed Employee Expenses, Tools Used in Your Work Travel and transportation expenses, Travel, Transportation, Meals, Entertainment, Gifts, and Local Lodging Wristwatches, List of Nondeductible Expenses, Wristwatches Prev  Up     Home   More Online Publications