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File Free State Tax Return Online

File free state tax return online 37. File free state tax return online   Otros Créditos Table of Contents Qué Hay de Nuevo Introduction Useful Items - You may want to see: Créditos no ReembolsablesCrédito por Adopción Crédito por Vehículo Motorizado Alternativo Crédito por Bienes de Reabastecimiento de Vehículos con Combustible Alternativo Crédito para Titulares de Bonos de Crédito Tributario Crédito por Impuestos Extranjeros Crédito por Intereses Hipotecarios Crédito no Reembolsable del Impuesto Mínimo de Años Anteriores Crédito por Vehículos Enchufables con Motor de Dirección Eléctrica Créditos por Energía de la Propiedad Residencial Crédito por Aportaciones a Cuentas de Ahorro para la Jubilación (Crédito del Ahorrador) Créditos ReembolsablesCrédito por el Impuesto sobre Ganancias de Capital no Distribuidas Crédito Tributario por Cobertura del Seguro Médico Crédito por Retención en Exceso del Impuesto del Seguro Social o del Impuesto de la Jubilación Ferroviaria Qué Hay de Nuevo Crédito por adopción. File free state tax return online . File free state tax return online  El crédito máximo por adopción es $12,970 para el año 2013. File free state tax return online Vea Crédito por Adopción . File free state tax return online Crédito por vehículo electrónico enchufable. File free state tax return online  El crédito por vehículos electrónicos enchufables ha vencido. File free state tax return online Crédito reembolsable del impuesto mínimo de años anteriores. File free state tax return online   La parte reembolsable del crédito del impuesto mínimo alternativo de años anteriores ha vencido. File free state tax return online Retención en exceso de los impuestos al Seguro Social y a la jubilación ferroviaria. File free state tax return online . File free state tax return online  Tanto los impuestos al Seguro Social como los impuestos del nivel 1 de jubilación ferroviaria (RRTA, por sus siglas en inglés) fueron retenidos de los salarios hasta el límite de $113,700 a una tasa de 6. File free state tax return online 2% durante 2013. File free state tax return online Si durante 2013, usted trabajó para más de un empleador y se le retuvo demasiado impuesto al Seguro Social o de jubilación ferroviaria, podría tener derecho a un crédito por la retención en exceso. File free state tax return online Vea Crédito por Retención en Exceso del Impuesto del Seguro Social o deI Impuesto de la Jubilación Ferroviaria . File free state tax return online Introduction Este capítulo trata de los siguientes créditos no reembolsables: Crédito por adopción. File free state tax return online Crédito por vehículo motorizado alternativo. File free state tax return online Crédito por bienes de reabastecimiento de vehículos con combustible alternativo. File free state tax return online Crédito para titulares de bonos de crédito tributario. File free state tax return online Crédito por impuestos extranjeros. File free state tax return online Crédito por intereses hipotecarios. File free state tax return online Crédito no reembolsable del impuesto mínimo de años anteriores. File free state tax return online Crédito por vehículos enchufables con motor de dirección eléctrica. File free state tax return online Créditos por energía de la propiedad residencial. File free state tax return online Crédito por aportaciones a arreglos de ahorros para la jubilación. File free state tax return online Este capítulo trata también de los siguientes créditos reembolsables: Crédito por el impuesto sobre ganancias de capital no distribuidas. File free state tax return online Crédito tributario por cobertura del seguro médico. File free state tax return online Crédito por retención en exceso del impuesto del Seguro Social o del impuesto de la jubilación ferroviaria. File free state tax return online En otros capítulos de esta publicación, se explican otros créditos. File free state tax return online Crédito por gastos del cuidado de menores y dependientes (capítulo 32). File free state tax return online Crédito para ancianos o personas incapacitadas (capítulo 33). File free state tax return online Crédito tributario por hijos (capítulo 34). File free state tax return online Créditos tributarios por estudios (capítulo 35). File free state tax return online Crédito por ingreso del trabajo (capítulo 36). File free state tax return online Créditos no reembolsables. File free state tax return online   La primera parte de este capítulo, Créditos no Reembolsables , abarca diez créditos que se restan de sus impuestos. File free state tax return online Puede ser que estos créditos reduzcan los impuestos a cero. File free state tax return online Si estos créditos superan el total de sus impuestos, no se le devuelve el excedente. File free state tax return online Créditos reembolsables. File free state tax return online   La segunda parte de este capítulo, Créditos Reembolsables , abarca tres créditos que se consideran pagos y que le pueden ser reembolsados. File free state tax return online Estos créditos se agregan a los impuestos federales sobre el ingreso retenidos y todo pago de impuesto estimado que haya hecho. File free state tax return online Si el total de éstos es superior al total de los impuestos, se le reembolsará el excedente. File free state tax return online Useful Items - You may want to see: Publicación 502 Medical and Dental Expenses (Gastos médicos y dentales), en inglés 514 Foreign Tax Credit for Individuals (Crédito por impuestos del extranjero para personas físicas), en inglés 530 Tax Information for Homeowners (Información tributaria para propietarios de vivienda), en inglés 590 Individual Retirement Arrangements (IRAs) (Arreglos de ahorros para la jubilación (Arreglos IRA)), en inglés Formulario (e Instrucciones) 1116 Foreign Tax Credit (Crédito por impuestos extranjeros), en inglés 2439 Notice to Shareholder of Undistributed Long-Term Capital Gains (Aviso al accionista de ganancias de capital a largo plazo no distribuidas), en inglés 5695 Residential Energy Credits (Créditos por energía de la propiedad residencial), en inglés 8396 Mortgage Interest Credit (Crédito por intereses hipotecarios), en inglés 8801 Credit For Prior Year Minimum Tax – Individuals, Estates, and Trusts (Crédito del impuesto mínimo de años anteriores–personas físicas, caudales hereditarios o fideicomisos), en inglés 8828 Recapture of Federal Mortgage Subsidy (Recuperación del subsidio hipotecario federal), en inglés 8839 Qualified Adoption Expenses (Gastos de adopción calificados), en inglés 8880 Credit for Qualified Retirement Savings Contributions (Crédito por aportaciones calificadas a arreglos de ahorros para la jubilación), en inglés 8885 Health Coverage Tax Credit (Crédito tributario por cobertura del seguro médico), en inglés 8910 Alternative Motor Vehicle Credit (Crédito por vehículo motorizado alternativo), en inglés 8911 Alternative Fuel Vehicle Refueling Property Credit (Crédito por bienes de reabastecimiento de vehículos de combustible alternativo), en inglés 8912 Credit to Holders of Tax Credit Bonds (Crédito para titulares de bonos de crédito tributario), en inglés 8936 Qualified Plug-In Electric Drive Motor Vehicle Credit (Crédito por vehículos enchufables con motor de dirección eléctrica que reúnen los requisitos), en inglés Créditos no Reembolsables Los créditos tratados en esta parte del capítulo pueden reducir los impuestos. File free state tax return online No obstante, si el total de estos créditos supera el total de sus impuestos, no se le devuelve el excedente. File free state tax return online Crédito por Adopción Tal vez pueda tomar un crédito tributario de hasta $12,970 por gastos calificados que se hayan pagado para adoptar a un niño que reúna los requisitos. File free state tax return online El crédito podría permitirse en el caso de la adopción de un niño con necesidades especiales aunque usted no tenga gastos calificados. File free state tax return online El crédito se reduce si tiene ingresos brutos modificados (MAGI, por sus siglas en inglés) mayores de $194,580. File free state tax return online Si tiene ingresos brutos modificados iguales o mayores de $234,580 no puede reclamar el crédito. File free state tax return online Gastos de adopción calificados. File free state tax return online   Los gastos de adopción calificados son gastos razonables y necesarios directamente relacionados con la adopción legal de un hijo que reúna los requisitos y cuyo fin sea la adopción legal. File free state tax return online Dichos gastos abarcan: Honorarios de adopción, Costos judiciales, Honorarios de abogado, Gastos de viaje (incluyendo gastos de comida y alojamiento) mientras esté fuera de casa y Gastos de readopción para adoptar a un niño extranjero. File free state tax return online Gastos no calificados. File free state tax return online   Los gastos de adopción calificados no abarcan gastos: Que infrinjan la ley estatal o federal, Para llevar a cabo un acuerdo para autorizar los cuidados de un tutor (o padre sustituto), Por la adopción del hijo de su cónyuge, Para los cuales haya recibido fondos conforme a algún programa federal, estatal o local, Permitidos como crédito o deducción conforme a algún otro requisito de los impuestos federales sobre el ingreso o Pagados o reembolsados por su empleador o alguna otra persona u organización. File free state tax return online Hijo que reúne los requisitos. File free state tax return online   El término “hijo que reúne los requisitos” designa a toda persona que: Tenga menos de 18 años de edad o Esté física o mentalmente incapacitada para cuidar de sí misma. File free state tax return online Hijo con necesidades especiales. File free state tax return online   Un hijo con necesidades especiales reúne los requisitos si se dan las tres condiciones siguientes: El hijo fue ciudadano o residente de los Estados Unidos (incluyendo posesiones (territorios no autónomos) de los EE. File free state tax return online UU. File free state tax return online ) al iniciarse los trámites de adopción. File free state tax return online Un estado (incluido el Distrito de Columbia) ha determinado que el hijo no puede o no debe ser devuelto al hogar de sus padres. File free state tax return online El estado ha decidido que el hijo no puede ser adoptado a no ser que se les proporcione ayuda a los padres adoptivos. File free state tax return online Los factores que los estados usan para llegar a esta determinación incluyen los siguientes: El origen étnico del hijo, La edad del hijo, Si el hijo es miembro de un grupo de minoría o tiene hermanos o hermanas y Si el hijo padece de una afección médica o un impedimento físico, mental o emocional. File free state tax return online Cuándo reclamar el crédito. File free state tax return online   Generalmente, hasta finalizar la adopción, se toma el crédito en el año siguiente al año en el que se hayan ocasionado o pagado los gastos calificados. File free state tax return online Si se concluye el proceso de adopción, reclame el crédito en el año en el que se hayan ocasionado o pagado los gastos. File free state tax return online Vea las Instrucciones del Formulario 8839 para más información sobre cuándo se debe reclamar el crédito. File free state tax return online Hijo extranjero. File free state tax return online   Si el hijo no es ciudadano o residente de los EE. File free state tax return online UU. File free state tax return online al empezar los trámites de adopción, usted no puede reclamar el crédito a menos que concluya el proceso de adopción. File free state tax return online Todo gasto de adopción que se haya ocasionado o pagado en años anteriores al finalizar el proceso de adopción se considera ocasionado o pagado en el año en que se concluya dicho proceso. File free state tax return online Cómo reclamar el crédito. File free state tax return online   Calcule su crédito no reembolsable de 2013 y cualquier crédito que está traspasando a el 2014 en el Formulario 8839 y adjúntelo a su Formulario 1040. File free state tax return online Incluya el crédito en el total de la línea 53 del Formulario 1040. File free state tax return online Marque la casilla c y anote “8839” en la línea que se encuentra junto a esa casilla. File free state tax return online Más información. File free state tax return online   Para información adicional, vea las Instrucciones del Formulario 8839, en inglés. File free state tax return online Crédito por Vehículo Motorizado Alternativo Quizás pueda reclamar este crédito si pone en uso un vehículo motorizado de pila de combustible calificado en 2013. File free state tax return online Cantidad del crédito. File free state tax return online   Generalmente, puede basarse en la certificación del fabricante al IRS para saber si un vehículo de cierta marca, modelo y año reúne los requisitos para el crédito y para la cantidad máxima del mismo por el cual reúne los requisitos. File free state tax return online Si se trata de un fabricante extranjero, por lo general, puede basarse en la certificación de su distribuidor nacional al IRS. File free state tax return online    Normalmente, la cantidad del crédito suele ser el 100% del crédito máximo permisible tal y como lo certifique el fabricante (o el distribuidor nacional al IRS). File free state tax return online Cómo reclamar el crédito. File free state tax return online   Para tomar el crédito, tiene que completar el Formulario 8910 y adjuntarlo al Formulario 1040. File free state tax return online Incluya el crédito en el total de la línea 53 del Formulario 1040. File free state tax return online Marque el recuadro c y anote “8910” en la línea al lado de dicho recuadro. File free state tax return online Información adicional. File free state tax return online   Para más información sobre el crédito, vea las Instrucciones del Formulario 8910. File free state tax return online Crédito por Bienes de Reabastecimiento de Vehículos con Combustible Alternativo Tal vez pueda tomar un crédito si pone en uso en 2013 bienes de reabastecimiento de vehículos con combustible alternativo calificados. File free state tax return online Bienes de reabastecimiento de vehículos de combustible alternativo calificados. File free state tax return online   Los bienes de reabastecimiento de vehículos de combustible alternativo calificados son aquéllos (que no sean edificios ni los componentes estructurales de los mismos) que se utilicen para cualquiera de los siguientes: Para almacenar o surtir un combustible alternativo en el tanque de combustible de un vehículo de motor propulsado por dicho combustible, pero sólo si el proceso de almacenamiento o reabastecimiento se lleva a cabo en el sitio donde el combustible se coloca en ese tanque. File free state tax return online Para recargar un vehículo eléctrico, pero sólo si la propiedad de recarga se encuentra en el lugar donde se recarga el vehículo. File free state tax return online   Los siguientes son combustibles alternativos: Todo combustible del cual por lo menos el 85% del volumen consiste en uno o más de los siguientes: etanol, gas natural, gas natural comprimido, gas natural licuado, gas licuado de petróleo o hidrógeno. File free state tax return online Toda mezcla que consista en dos o más de los siguientes: biodiésel, gasóleo (gasolina diésel) o queroseno y de la cual por lo menos el 20% del volumen consiste en biodiésel según determinado sin tener en cuenta cantidad alguna de queroseno. File free state tax return online Electricidad. File free state tax return online Cantidad del crédito. File free state tax return online   Para bienes de uso personal, el crédito suele ser la cantidad menor entre el 30% del costo de dichos bienes o $1,000. File free state tax return online Para bienes de uso comercial, el crédito suele ser la cantidad menor entre el 30% del costo de dichos bienes o $30,000. File free state tax return online Cómo reclamar el crédito. File free state tax return online   Para tomar el crédito, tiene que completar el Formulario 8911 y adjuntarlo al Formulario 1040. File free state tax return online Incluya el crédito en el total de la línea 53 del Formulario 1040. File free state tax return online Marque el recuadro c y anote “8911” en la línea al lado de dicho recuadro. File free state tax return online Información adicional. File free state tax return online   Para más información sobre el crédito, vea las instrucciones del Formulario 8911, en inglés. File free state tax return online Crédito para Titulares de Bonos de Crédito Tributario Los bonos de crédito tributario son bonos de los cuales el titular recibe un crédito tributario en vez de los intereses sobre el bono, o una parte de los mismos. File free state tax return online Tal vez pueda reclamar un crédito si es titular de uno de los siguientes bonos: Bonos de energía limpia y renovable (emitidos antes de 2010). File free state tax return online Bonos de energía limpia y renovable nuevos. File free state tax return online Bonos calificados de ahorro de energía. File free state tax return online Bonos calificados de construcción de escuelas. File free state tax return online Bonos para zonas de academia calificadas. File free state tax return online Bonos de construcción de proyectos públicos en los Estados Unidos (Bonos Build America). File free state tax return online En algunos casos, un emisor puede optar por recibir un crédito correspondiente a los intereses pagados sobre el bono. File free state tax return online Si el emisor elige esta opción, usted no puede también reclamar un crédito. File free state tax return online Ingresos procedentes de intereses. File free state tax return online   La cantidad de todo crédito tributario permitido (calculado antes de aplicarse los límites de responsabilidad tributaria) se tiene que incluir en la declaración como ingresos procedentes de intereses. File free state tax return online Cómo reclamar el crédito. File free state tax return online   Complete el Formulario 8912 y adjúntelo al Formulario 1040. File free state tax return online Incluya el crédito en el total de la línea 53 del Formulario 1040. File free state tax return online Marque el recuadro c y anote “8912” en la línea al lado de dicho recuadro. File free state tax return online Información adicional. File free state tax return online   Para más información, vea las Instrucciones del Formulario 8912, en inglés. File free state tax return online Crédito por Impuestos Extranjeros Generalmente, puede optar por declarar un crédito por los impuestos sobre el ingreso pagados o acumulados por usted a lo largo del año a un país extranjero o posesión (territorio no autónomo) de los Estados Unidos, aplicándolo como crédito contra el impuesto sobre el ingreso de los Estados Unidos. File free state tax return online O puede deducirlos como una deducción detallada (vea el capítulo 22). File free state tax return online No puede reclamar un crédito (ni una deducción) por impuestos sobre el ingreso extranjero pagado sobre ingresos que se excluyan del impuesto de los EE. File free state tax return online UU. File free state tax return online en los siguientes casos: Exclusión de ingresos ganados de fuentes en el extranjero. File free state tax return online Exclusión por concepto de vivienda en el extranjero. File free state tax return online Ingresos de fuentes en Puerto Rico exentos de impuestos de los Estados Unidos. File free state tax return online Exclusión en las posesiones (territorios no autónomos) de los Estados Unidos. File free state tax return online Límite del crédito. File free state tax return online   A menos que decida no presentar el Formulario 1116 (vea Excepción , más adelante), el crédito por impuestos extranjeros pagados no puede superar los impuestos a pagar al gobierno de los Estados Unidos (línea 44 del Formulario 1040), multiplicados por una fracción. File free state tax return online El numerador de esta fracción será los ingresos tributables de fuentes fuera de los Estados Unidos. File free state tax return online El denominador será el total de los ingresos tributables de fuentes en los Estados Unidos y en el extranjero. File free state tax return online Vea la Publicación 514, en inglés, para más información. File free state tax return online Cómo reclamar el crédito. File free state tax return online   Complete el Formulario 1116 y adjúntelo al Formulario 1040. File free state tax return online Anote el crédito en la línea 47 del Formulario 1040. File free state tax return online Excepción. File free state tax return online   No necesita llenar el Formulario 1116 para reclamar el crédito si se dan todas las siguientes condiciones: Todos sus ingresos brutos de fuentes en el extranjero provienen de intereses y dividendos y dichos ingresos en su totalidad más los impuestos extranjeros que se pagaron sobre esos ingresos se les informaron a usted en el Formulario 1099-INT, Formulario 1099-DIV o en el Anexo K-1 (o un documento similar sustitutivo). File free state tax return online Si usted tuvo ingreso de dividendos provenientes de participación en acciones, usted mantuvo en tenencia dichas acciones por lo menos 16 dias. File free state tax return online No está presentando el Formulario 4563 ni excluyendo ingresos provenientes de fuentes en Puerto Rico. File free state tax return online El total de los impuestos extranjeros no era superior a $300 ($600 si es casado que presenta una declaración conjunta). File free state tax return online Todos sus impuestos extranjeros fueron: Adeudados legalmente y no reunían los requisitos para un reembolso y Pagados a países que son reconocidos como tal por los Estados Unidos y que no apoyan el terrorismo. File free state tax return online Más información. File free state tax return online   Para información más detallada acerca del crédito y estos requisitos, vea las Instrucciones del Formulario 1116, en inglés. File free state tax return online Crédito por Intereses Hipotecarios El crédito por intereses hipotecarios tiene la finalidad de ayudar a personas de bajos recursos a comprar una vivienda. File free state tax return online Si reúne los requisitos, puede reclamar el crédito cada año para una parte de los intereses hipotecarios de vivienda que pague. File free state tax return online Quién reúne los requisitos. File free state tax return online   Tal vez pueda reclamar el crédito si un gobierno estatal o local le emitió un certificado de crédito hipotecario que reúne los requisitos (MCC, por sus siglas en inglés). File free state tax return online Generalmente, un MCC se emite sólo en relación con una nueva hipoteca para la compra de su vivienda principal. File free state tax return online Cantidad del crédito. File free state tax return online   Calcule su crédito en el Formulario 8396. File free state tax return online Si la cantidad del préstamo hipotecario es igual (o menor que) a la cantidad adeudada confirmada (préstamo) que aparece en el MCC, anote en la línea 1 del Formulario 8396 todos los intereses que haya pagado sobre la hipoteca durante el año. File free state tax return online   Si la cantidad del préstamo hipotecario es mayor que la cantidad adeudada confirmada que aparece en el MCC, puede calcular el crédito sólo sobre una parte de los intereses que haya pagado. File free state tax return online Para encontrar la cantidad que debe anotar en la línea 1, multiplique por la siguiente fracción el total de los intereses que haya pagado sobre una hipoteca a lo largo del año. File free state tax return online      Cantidad adeudada confirmada que aparece en el MCC     Cantidad original de la hipoteca      Límite basado en la tasa de crédito. File free state tax return online   Si la tasa de crédito del certificado es superior al 20%, el crédito que se le permita no puede sobrepasar $2,000. File free state tax return online Si dos o más personas (que no sean un matrimonio que presente una declaración conjunta) tienen una participación en la vivienda a la que se refiere el MCC, este límite de $2,000 tiene que dividirse según la participación de cada persona. File free state tax return online Vea la Publicación 530, en inglés, para información adicional. File free state tax return online Traspasos a un año posterior. File free state tax return online   El crédito (luego de aplicar el límite basado en la tasa de crédito) también está sujeto a un límite basado en el impuesto calculado en el Formulario 8396. File free state tax return online Si el crédito permitido disminuye a causa de este límite sobre los impuestos adeudados, puede traspasar la parte del crédito que no haya utilizado a los 3 próximos años o hasta que se utilice en su totalidad, lo que ocurra primero. File free state tax return online   Si está sujeto al límite de los $2,000 debido a que la tasa de crédito del certificado es superior al 20%, no puede traspasar a un año posterior ninguna cantidad superior a $2,000 (o, en el caso de que tenga que dividir el crédito, la parte de los $2,000 que le corresponda). File free state tax return online Cómo reclamar el crédito. File free state tax return online    Calcule el crédito de 2013, y toda cantidad que se haya traspasado a 2014, en el Formulario 8396 y adjúntelo al Formulario 1040. File free state tax return online Cerciórese de incluir todo crédito traspasado, correspondiente a 2010, 2011 y 2012. File free state tax return online   Incluya el crédito en el total de la línea 53 del Formulario 1040. File free state tax return online Marque el recuadro c y escriba “8396” en la línea al lado de dicho recuadro. File free state tax return online Reducción de la deducción por intereses sobre una hipoteca de vivienda. File free state tax return online   Si detalla sus deducciones en el Anexo A del Formulario 1040, tiene que restar la cantidad del crédito por intereses hipotecarios, indicada en la línea 3 del Formulario 8396, de la deducción por intereses sobre una hipoteca de vivienda. File free state tax return online Tiene que hacerlo aunque parte de dicha cantidad se traspase a 2014. File free state tax return online Para más información sobre la deducción por intereses sobre una hipoteca de vivienda, vea el capítulo 23. File free state tax return online Recuperación del subsidio hipotecario federal. File free state tax return online   Si recibió un MCC junto con el préstamo hipotecario, podría verse obligado a recuperar (reintegrar) todo o parte del beneficio que haya recibido de ese programa. File free state tax return online Se le podría exigir esta recuperación si vende o enajena su vivienda con ganancias durante los 9 años siguientes al cierre de su préstamo hipotecario. File free state tax return online Vea las Instrucciones para el Formulario 8828, disponibles en inglés, y el capítulo 15 para más información. File free state tax return online Más información. File free state tax return online   Para información más detallada acerca del crédito, vea las instrucciones del Formulario 8396, en inglés. File free state tax return online Crédito no Reembolsable del Impuesto Mínimo de Años Anteriores La ley tributaria concede un trato especial a ciertos tipos de ingresos y permite deducciones y créditos especiales para algunos tipos de gastos. File free state tax return online Si se beneficia de estas leyes, podría verse obligado a pagar por lo menos una cantidad mínima de impuestos además de cualquier otro impuesto sobre estas partidas. File free state tax return online A esto se le llama impuesto mínimo alternativo (AMT, por sus siglas en inglés). File free state tax return online El trato especial de ciertas partidas de ingresos y gastos sólo le permite aplazar el pago de los impuestos hasta un año posterior. File free state tax return online Si pagó el impuesto mínimo alternativo en años anteriores a causa de estas partidas tributarias postergadas, tal vez pueda reclamar un crédito por el impuesto mínimo de años anteriores, a favor del impuesto habitual del año en curso. File free state tax return online Quizás pueda reclamar un crédito y aplicarlo a favor del impuesto habitual si en 2012 tuvo: Impuesto mínimo alternativo adeudado y ajustes o partidas con beneficio tributario que no sean conceptos a excluirse, Un crédito del impuesto mínimo que traspase a 2013 o Un crédito no permitido por vehículos eléctricos calificados. File free state tax return online Cómo reclamar el crédito. File free state tax return online    Calcule el crédito no reembolsable de 2013 (de haberlo), y toda cantidad que se haya traspasado a 2014, en el Formulario 8801 y adjúntelo al Formulario 1040. File free state tax return online Incluya el crédito en el total de la línea 53 del Formulario 1040 y marque el recuadro b. File free state tax return online Puede traspasar a años posteriores, hasta agotarlo, todo crédito del impuesto mínimo de años anteriores que no se haya utilizado. File free state tax return online Información adicional. File free state tax return online   Para más información sobre el crédito, vea las Instrucciones del Formulario 8801, en inglés. File free state tax return online Crédito por Vehículos Enchufables con Motor de Dirección Eléctrica Es posible que pueda tomar este crédito si, en 2013, puso en uso por fines de negocios o personales un vehículo enchufable con motor de dirección eléctrica o un vehículo eléctrico enchufable de dos o tres ruedas y dicho vehículo reúne los requisitos. File free state tax return online Vehículos enchufables con motor de dirección eléctrica y que reúnen los requisitos. File free state tax return online   El vehículo reúne los requisitos si es un vehículo nuevo con, por lo menos, cuatro llantas que: Es impulsado en su mayoría por un motor eléctrico que funciona con electricidad generada por una batería que tenga una capacidad de no menos de 4 kilovatios-horas y se puede recargar mediante una fuente externa de energía y El peso bruto del vehículo es menos de 14,000 libras. File free state tax return online Vehículos eléctricos enchufables de dos o tres ruedas que reúnen los requisitos. File free state tax return online   El vehículo reúne los requisitos si es un vehículo nuevo con dos o tres ruedas que: Tiene la capacidad de llegar a una velocidad de 45 millas por hora o más, Es impulsado en su mayoría por un motor eléctrico que funciona con electricidad generada por una batería que tenga una capacidad de no menos de 2. File free state tax return online 5 kilovatios-horas y se puede recargar mediante una fuente externa de energía y El peso bruto del vehículo es menos de 14,000 libras. File free state tax return online Certificación y otros requisitos   Generalmente, puede basarse en la certificación del fabricante al IRS (o en el caso de un fabricante extranjero, en la certificación del distribuidor doméstico) para saber si la marca, modelo y años específicos de un vehículo reúnen los requisitos del crédito y, si es aplicable, la cantidad del crédito para el cual califica. File free state tax return online Sin embargo, si el IRS publica un aviso anunciando que la certificación de alguna marca, modelo y año ha sido retirada, usted no puede basarse en la certificación del vehículo si fue comprado después de la fecha de la publicación del aviso del retiro. File free state tax return online   También tiene que cumplir los requisitos siguientes para calificar para el crédito: Usted es el dueño del vehículo. File free state tax return online Si el vehículo es arrendado, sólo el arrendador, y no el arrendatario, tiene derecho al crédito. File free state tax return online El vehículo fue puesto en servicio en 2013. File free state tax return online El vehículo es fabricado principalmente para uso en calles, caminos y carreteras públicas. File free state tax return online El uso original del vehículo comenzó con usted. File free state tax return online Adquirió el vehículo para utilizarlo usted mismo o para el arrendamiento a un tercero y no para revenderlo. File free state tax return online En el caso de un vehículo eléctrico enchufable de dos o tres ruedas que reúna los requisitos, el vehículo tiene que haber sido adquirido después de 2011 y antes de 2014. File free state tax return online Utiliza el vehículo principalmente en los Estados Unidos. File free state tax return online Cómo reclamar el crédito. File free state tax return online   Para tomar el crédito, tiene que completar el Formulario 8936 y adjuntarlo a su Formulario 1040. File free state tax return online Incluya el crédito en el total de la línea 53 del Formulario 1040. File free state tax return online Marque el recuadro c y anote “8936” en la línea al lado de dicho recuadro. File free state tax return online    Más información. File free state tax return online   Para más información acerca del crédito, vea las instrucciones del Formulario 8936, en inglés. File free state tax return online Créditos por Energía de la Propiedad Residencial Podría tener derecho a uno o los dos siguientes créditos si hizo mejoras para conservar energía en su vivienda ubicada en los Estados Unidos en 2013. File free state tax return online Crédito tributario por energía de la propiedad no empresarial. File free state tax return online Crédito de eficiencia energética para propiedades residenciales. File free state tax return online Si es integrante de un comité de administración de condominios para un condominio del que sea dueño o inquilino-accionista de una sociedad anónima de cooperativa de viviendas, se considera que ha pagado la parte proporcionada que le corresponde de todo costo de tal comité o sociedad anónima para fines de estos créditos. File free state tax return online Crédito tributario por energía de la propiedad no empresarial. File free state tax return online   Tal vez pueda tomar un crédito igual a la suma de: El 10% de los costos pagados para mejoras de eficiencia energética instaladas en 2013 y Todo costo pagado o incurrido para energía de la propiedad residencial en 2013. File free state tax return online   Existe un límite vitalicio de $500 para todos los años posteriores al año 2005, de lo que sólo $200 pueden ser por ventanas; $50 por un ventilador de circulación de aire principal avanzado; $150 por un calentador de agua a base de gas natural propano o petróleo; y $300 por cualquier artículo de eficiencia energética para propiedades residenciales. File free state tax return online Si la cantidad total de los créditos tributarios por energía de la propiedad no empresarial que ha tomado en años previos (después del 2005) es más de $500, no puede tomar este crédito en el año 2013. File free state tax return online Las mejoras de eficiencia energética que reúnen los requisitos son las siguientes mejoras siempre y cuando sean nuevas, se espere que sigan en uso por lo menos 5 años y cumplan determinados requisitos de la eficiencia energética: Todo material aislante o sistema que haya sido diseñado expresa y principalmente para reducir la pérdida o el aumento de temperatura (calentamiento) en una vivienda. File free state tax return online Ventanas exteriores (incluidos tragaluces). File free state tax return online Puertas exteriores. File free state tax return online Todo techo de metal o asfalto que tenga capas pigmentadas o gránulos de enfriamiento adecuados que hayan sido diseñados expresa y principalmente para reducir el aumento de temperatura (calentamiento) de la vivienda. File free state tax return online Se considera que la propiedad de energía residencial es cualquiera de los siguientes aparatos: Determinados calentadores eléctricos de agua con bomba de calor, bombas de calor eléctricas, acondicionadores de aire centrales, calentadores de agua a gas natural, propano o petróleo; y estufas que consumen combustibles de biomasa. File free state tax return online Calderas de gas natural, propano o petróleo que reúnen los requisitos; y calderas de agua caliente a gas natural, propano o petróleo que reúnen los requisitos. File free state tax return online Determinados ventiladores de circulación de aire principal avanzados que sean componentes de las calderas de gas natural, propano o petróleo. File free state tax return online Crédito por energía eficaz de la propiedad residencial. File free state tax return online   Quizás pueda tomar un crédito del 30% de los costos de propiedad eléctrica de energía solar, propiedad de calentamiento de agua por energía solar, propiedad de pilas de combustible, propiedad eólica de menor tamaño y propiedad de bomba de calor geotérmico. File free state tax return online En el caso de costos pagados por propiedad de pilas de combustible que reúne los requisitos, la cantidad del crédito está limitada a $500 por cada medio kilovatio de capacidad de dicha propiedad. File free state tax return online Reducción en la base. File free state tax return online   Tiene que reducir la base de su vivienda por la cantidad de todo crédito permitido. File free state tax return online Cómo reclamar el crédito. File free state tax return online   Complete el Formulario 5695 y adjúntelo al Formulario 1040. File free state tax return online Anote el crédito en la línea 52 del Formulario 1040. File free state tax return online Información adicional. File free state tax return online   Para más información sobre estos créditos, vea las instrucciones del Formulario 5695, en inglés. File free state tax return online Crédito por Aportaciones a Cuentas de Ahorro para la Jubilación (Crédito del Ahorrador) Podría reclamar este crédito si usted, o su cónyuge si presenta una declaración conjunta, hizo: Aportaciones (que no sean reinversiones) a un arreglo IRA tradicional o un arreglo Roth IRA, Aplazamientos optativos a un plan conforme a la sección 401(k) o 403(b) (incluidas aportaciones a un arreglo designado Roth) o a un plan SEP, SIMPLE o plan gubernamental conforme a la sección 457, Aportaciones voluntarias del empleado a un plan de jubilación que reúna los requisitos (incluido el Thrift Savings Plan (Cuenta de Ahorros de Jubilación) para empleados del gobierno federal) o Aportaciones a un plan conforme a la sección 501(c)(18)(D). File free state tax return online No obstante, no puede reclamar el crédito si se da cualquiera de las siguientes situaciones: La cantidad de la línea 38 del Formulario 1040 o de la línea 22 del Formulario 1040A es mayor de $29,500 ($44,250 si es cabeza de familia; $59,000 si es casado que presenta una declaración conjunta). File free state tax return online La persona que hizo la aportación o el aplazamiento optativo que reúne los requisitos (a) nació después del 1 de enero de 1996, (b) ha sido declarado como dependiente en la declaración de impuestos de 2013 de otra persona o (c) era estudiante (se define a continuación). File free state tax return online Estudiante. File free state tax return online   Usted era estudiante si, durante alguna parte de cada uno de 5 meses del año natural de 2013: Estaba matriculado en una escuela como estudiante a tiempo completo o Tomó un curso a tiempo completo de capacitación agrícola ofrecido en terreno por una escuela o por una agencia del estado, condado o gobierno local. File free state tax return online Escuela. File free state tax return online   El término “escuela” abarca escuelas politécnicas, profesionales e industriales. File free state tax return online Una escuela no incluye un curso de capacitación en el trabajo, escuela por correspondencia, ni escuelas que ofrecen cursos sólo por Internet. File free state tax return online Cómo reclamar el crédito. File free state tax return online   Calcule el crédito en el Formulario 8880. File free state tax return online Anote el crédito en la línea 50 del Formulario 1040 o la línea 32 del Formulario 1040A y adjunte el Formulario 8880 a su declaración. File free state tax return online Más información. File free state tax return online   Para más información sobre el crédito, vea las instrucciones del Formulario 8880, disponibles en inglés. File free state tax return online Créditos Reembolsables Los créditos explicados en esta parte del capítulo se tratan como pagos de impuestos. File free state tax return online Si el total de estos créditos, impuestos federales sobre el ingreso retenidos y pagos de su impuesto estimado es mayor al total de sus impuestos, se le puede reembolsar el excedente. File free state tax return online Crédito por el Impuesto sobre Ganancias de Capital no Distribuidas Tiene que incluir en los ingresos toda cantidad que le hayan asignado sociedades inversionistas reglamentadas (comúnmente llamadas fondos mutuos) o sociedades de inversión inmobiliaria (REIT, por sus siglas en inglés) como distribuciones de ganancias de capital, aunque de hecho no la haya recibido. File free state tax return online Si el fondo mutuo o sociedad de inversión inmobiliaria pagó impuestos sobre la ganancia de capital, se le permite un crédito por los impuestos ya que se considera que usted lo pagó. File free state tax return online El fondo mutuo o sociedad de inversión inmobiliaria le enviará el Formulario 2439 indicando su parte de las ganancias de capital no distribuidas y los impuestos pagados, de haberlos. File free state tax return online Cómo reclamar el crédito. File free state tax return online   Para reclamar el crédito, adjunte la Copia B del Formulario 2439 a su Formulario 1040. File free state tax return online Incluya la cantidad de la casilla 2 de su Formulario 2439 en el total de la línea 71 del Formulario 1040 y marque la casilla a. File free state tax return online Más información. File free state tax return online   Vea Distribuciones de Ganancias de Capital , en el capítulo 8 para más información sobre ganancias de capital no distribuidas. File free state tax return online Crédito Tributario por Cobertura del Seguro Médico Tal vez pueda reclamar este crédito para cualquier mes en el que se cumplan todos los siguientes requisitos el primer día del mes: Tenía derecho, como beneficiario, a recibir pagos de asistencia de ajuste comercial (TAA, por sus siglas en inglés), pagos de asistencia alternativa de ajuste comercial (ATAA, por sus siglas en inglés), pagos de asistencia de ajuste comercial relacionados con el reempleo (RTAA, por sus siglas en inglés) o una pensión de la Pension Benefit Guaranty Corporation (Corporación de garantía de beneficios de pensiones o PBGC, por sus siglas en inglés, y definida más adelante); o si era un miembro calificado de la familia de uno de estos individuos cuando dicho individuo falleció o cuando se finalizó su divorcio con uno de estos individuos. File free state tax return online Usted y/o los miembros de su familia estaban cubiertos por un plan de seguro médico que reúne los requisitos y por el cual pagó la totalidad de las primas o su parte correspondiente directamente a dicho plan o al U. File free state tax return online S. File free state tax return online Treasury— HCTC (Tesoro de los Estados Unidos, Crédito por cobertura del seguro médico). File free state tax return online No estaba inscrito en la Parte A, B o C del seguro Medicare o estaba inscrito en el programa Medicare pero su familia reunió los requisitos para el HCTC. File free state tax return online No estaba inscrito en el programa Medicaid ni en el Children's Health Insurance Program (Programa de seguro médico para niños, (CHIP, por sus siglas en inglés)). File free state tax return online No estaba inscrito en el programa Federal Employees Health Benefits (Seguro médico para empleados federales o FEHBP, por sus siglas en inglés) ni tenía derecho a recibir beneficios conforme al sistema médico militar de los EE. File free state tax return online UU. File free state tax return online (conocido en inglés como TRICARE). File free state tax return online No estaba encarcelado por las autoridades federales, estatales o locales. File free state tax return online Su empleador no pagó el 50% o más del costo de la cobertura. File free state tax return online No recibió una reducción del 65% de una prima de COBRA de parte de su antiguo empleador o administrador de COBRA. File free state tax return online Sin embargo, no puede tomar el crédito si otra persona lo puede reclamar a usted como dependiente en su declaración de impuestos de 2013. File free state tax return online Si cumple todas estas condiciones, tal vez pueda tomar un crédito de hasta el 72. File free state tax return online 5% de la cantidad que usted pagó directamente a un plan de salud calificado para usted y todo miembro de familia que reunió los requisitos. File free state tax return online No puede tomar el crédito en el caso de primas de seguro sobre cobertura si en realidad fueron pagadas mediante una National Emergency Grant (Subvención para Emergencias Nacionales). File free state tax return online La cantidad pagada por cobertura de seguro médico calificada tiene que reducirse por toda distribución de una cuenta Archer MSA de ahorros médicos u otra cuenta de ahorros para gastos médicos que se haya utilizado para pagar por dicha cobertura. File free state tax return online Puede tomar este crédito y anotarlo en la declaración de impuestos o solicitar que se pague por adelantado en nombre suyo a su compañía de seguros. File free state tax return online Si se paga el crédito por adelantado en nombre suyo, aquella cantidad disminuye la cantidad del crédito que se pueda declarar en la declaración de impuestos. File free state tax return online Beneficiarios de la TAA. File free state tax return online   Se considera que tiene derecho a la TAA el primer día del mes si, cualquier día de dicho mes o del anterior, usted: Recibió una asignación por reajuste comercial o Hubiera tenido derecho a recibir una asignación de esta índole salvo que no había agotado todos los derechos al seguro por desempleo (con excepción de toda compensación adicional que se pague con fondos estatales y no se reembolse con fondos federales) que le correspondiera recibir (o correspondería recibir si los solicitara). File free state tax return online Ejemplo. File free state tax return online   Recibió una asignación por ajuste comercial para el mes de enero de 2013. File free state tax return online Tenía derecho a recibir la TAA el primer día de enero y febrero. File free state tax return online Beneficiarios de la alternativa TAA. File free state tax return online   Se considera que es un recipiente de la alternativa TAA el primer día del mes si, cualquier día de dicho mes o del anterior, usted recibió beneficios conforme a un programa de asistencia alternativa de ajuste comercial para empleados mayores de edad establecido por el Departamento de Trabajo. File free state tax return online Ejemplo. File free state tax return online   Recibió beneficios conforme a un programa de asistencia alternativa de ajuste comercial para empleados mayores de edad para el mes de octubre de 2013. File free state tax return online El Departamento de Trabajo estableció el programa. File free state tax return online Tenía derecho como beneficiario a recibir la alternativa TAA el primer día de octubre y noviembre. File free state tax return online Beneficiarios de la RTAA. File free state tax return online   Se considera que tiene derecho a la RTAA el primer día del mes si, cualquier día de dicho mes o del anterior, usted recibió beneficios conforme a un programa de asistencia de ajuste comercial relacionados con el reempleo para empleados mayores establecido por el Departamento de Trabajo. File free state tax return online Beneficiarios de una pensión de la PBGC. File free state tax return online   Se considera que tiene derecho como beneficiario a una pensión de la PBGC el primer día del mes si se dan las dos condiciones siguientes: Tenía 55 años de edad o más el primer día del mes. File free state tax return online Recibió beneficios para dicho mes pagados por la PBGC conforme al Título IV de la Employee Retirement Income Security Act of 1974 (Ley de Seguridad de los Ingresos de Jubilación del Empleado de 1974 o ERISA, por sus siglas en inglés). File free state tax return online Si recibió un pago de suma global de la PGBC después del 5 de agosto de 2002, cumple el requisito (2) anterior para todo mes en el que habría recibido un beneficio de la PBGC si no hubiese recibido el pago de suma global. File free state tax return online Cómo reclamar el crédito. File free state tax return online   Para tomar el crédito, tiene que completar el Formulario 8885 y adjuntarlo al Formulario 1040. File free state tax return online Incluya el crédito en el total de la línea 71 del Formulario 1040 y marque el recuadro c. File free state tax return online   Tiene que adjuntar cuentas de seguro de salud (o cupones de pago de COBRA) y pruebas de pago correspondientes a toda cantidad que se incluya en la línea 2 del Formulario 8885. File free state tax return online Para información adicional, vea la Publicación 502 o el Formulario 8885, ambos en inglés. File free state tax return online Más información. File free state tax return online   Si desea ver las definiciones y los requisitos especiales, incluyendo los que se refieren a planes de seguro médico que reúnan los requisitos, familiares que podrían darle derecho al crédito (familiares calificados), el efecto de determinados sucesos importantes en la vida y planes de seguro médico provistos por el empleador, vea la Publicación 502 y las instrucciones del Formulario 8885, ambas en inglés. File free state tax return online Crédito por Retención en Exceso del Impuesto del Seguro Social o del Impuesto de la Jubilación Ferroviaria La mayoría de los empleadores tienen que retener el impuesto del Seguro Social de los salarios de sus empleados. File free state tax return online Si trabaja para un empleador ferroviario, dicho empleador tiene que retener el impuesto de jubilación ferroviaria (RRTA, por sus siglas en inglés) de nivel 1 y de nivel 2. File free state tax return online Si trabajó para dos o más empleadores en 2013, es posible que hayan retenido de su salario demasiado impuesto del Seguro Social. File free state tax return online Si uno o mas de esos empleadores era un empleador ferroviario, también es posible que se le haya retenido demasiado impuesto de jubilación ferroviaria de nivel 1 a la tasa de 6. File free state tax return online 2%. File free state tax return online Puede declarar el impuesto del Seguro Social o impuesto de jubilación ferroviaria de nivel 1 en exceso, aplicándolo como crédito a favor de los impuestos sobre los ingresos cuando presente su declaración. File free state tax return online Para el impuesto RRTA de nivel 1, utilice únicamente la porción de impuesto de RRTA de nivel 1 que fue gravado a la tasa impositiva de 6. File free state tax return online 2% al calcular si el exceso de impuesto de RRTA de nivel 1 fue retenido, no incluya ninguna porción del impuesto de RRTA de nivel 1 que fue retenido a la tasa impositiva de Medicare (1. File free state tax return online 45%) o al a tasa impositiva del Impuesto Adicional del Medicare (0. File free state tax return online 9%). File free state tax return online En la siguiente tabla aparecen la cantidad máxima de salario sujeto a impuestos y la cantidad máxima de impuestos que debió haberse retenido para 2013. File free state tax return online Tipo de impuesto Salario  máximo  sujeto a  impuestos Impuesto máximo que debió haberse retenido Seguro Social o  RRTA de nivel 1 $113,700 $7,049. File free state tax return online 40 RRTA de nivel 2 $84,300 $3,709. File free state tax return online 20 Todo salario está sujeto a la retención de impuestos al Medicare. File free state tax return online   Utilice el Formulario 843, Claim for Refund and Request for Abatement (Solicitud de reembolso y reducción de impuestos), en inglés, para solicitar un reembolso del impuesto en exceso de la jubilación ferroviaria de nivel 2. File free state tax return online Cerciórese de adjuntar una copia de todos los Formularios W-2 que tenga. File free state tax return online Use la hoja de trabajo 3-3 de la Publicación 505, Tax Withholding and Estimated Tax (Retención de impuestos e impuesto estimado), en inglés, para poder calcular la cantidad en exceso. File free state tax return online Error del empleador. File free state tax return online   Si cualquier empleador le retuvo demasiados impuestos del Seguro Social o de la jubilación ferroviaria de nivel 1, no puede reclamar el exceso y aplicarlo como un crédito a favor de los impuestos sobre el ingreso. File free state tax return online El empleador debe ajustarle los impuestos. File free state tax return online Si el empleador no ajusta la recaudación en exceso, puede solicitar un reembolso utilizando el Formulario 843. File free state tax return online Declaración conjunta. File free state tax return online   Si presenta una declaración conjunta, no puede añadir a la cantidad retenida de su salario los impuestos del Seguro Social ni los de la jubilación ferroviaria de nivel 1 retenidos del salario de su cónyuge. File free state tax return online Calcule por separado la retención que le corresponda a usted y la que corresponda a su cónyuge para determinar si se le han retenido impuestos en exceso a cualquiera de los dos. File free state tax return online Cómo calcular el crédito si no trabajó para una empresa ferroviaria. File free state tax return online   Si no trabajó para una empresa ferroviaria en 2013, calcule el crédito de la siguiente forma: 1. File free state tax return online Sume todos los impuestos del Seguro Social retenidos (pero no más de $7,049. File free state tax return online 40 por cada empleador). File free state tax return online Anote el total aquí   2. File free state tax return online Anote todo impuesto no retenido del Seguro Social sobre propinas o seguro de vida colectivo a término que aparezca en el total de la línea 60 del Formulario 1040, identificado como “UT”   3. File free state tax return online Sume las líneas 1 y 2. File free state tax return online Si el total es $7,049. File free state tax return online 40 o menos, no siga. File free state tax return online No puede reclamar el crédito   4. File free state tax return online Límite sobre los impuestos del Seguro Social 7,049. File free state tax return online 40 5. File free state tax return online Crédito. File free state tax return online De la línea 3, reste la línea 4. File free state tax return online Anote el resultado aquí y en la línea 69 del Formulario 1040 (o la línea 41 del Formulario 1040A) $ Ejemplo. File free state tax return online Está casado y presenta una declaración conjunta con su cónyuge quien no recibió ingresos brutos en 2013. File free state tax return online Durante 2013, usted trabajó para la empresa Brown Technology Company y ganó un salario de $60,000. File free state tax return online Le retuvieron impuestos del Seguro Social de $3,720. File free state tax return online También trabajó para otro empleador en 2013 y ganó un salario de $55,000. File free state tax return online De dicho salario, le retuvieron $3,410 de impuestos del Seguro Social. File free state tax return online Como trabajó para más de un empleador y el total de su salario superó los $113,700, puede tomar un crédito de $80. File free state tax return online 60 por los impuestos del Seguro Social retenidos en exceso. File free state tax return online 1. File free state tax return online Sume todo impuesto del Seguro Social retenido (pero no más de $7,049. File free state tax return online 40 por cada empleador). File free state tax return online Anote el total aquí $7,130. File free state tax return online 00 2. File free state tax return online Anote todo impuesto no retenido del Seguro Social sobre propinas o seguro de vida colectivo a término que aparezca en el total de la línea 60 del Formulario 1040, identificado como “UT” −0− 3. File free state tax return online Sume las líneas 1 y 2. File free state tax return online Si el total es $7,049. File free state tax return online 40 o menos, no siga. File free state tax return online No puede reclamar el crédito 7,130. File free state tax return online 00 4. File free state tax return online Límite sobre los impuestos del Seguro Social 7,049. File free state tax return online 40 5. File free state tax return online Crédito. File free state tax return online De la línea 3, reste la línea 4. File free state tax return online Anote el resultado aquí y en la línea 69 del Formulario 1040 (o la línea 41 del Formulario 1040A) $80. File free state tax return online 60 Cómo calcular el crédito si trabajó para una empresa ferroviaria. File free state tax return online   Si fue empleado ferroviario en algún momento durante 2013, calcule el crédito de la siguiente forma: 1. File free state tax return online Sume todos los impuestos del Seguro Social y de la jubilación ferroviaria de nivel 1 retenidos a la tasa de 6. File free state tax return online 2% (pero no más de $7,049. File free state tax return online 40 por cada empleador). File free state tax return online Anote el total aquí   2. File free state tax return online Anote todos los impuestos no retenidos del Seguro Social y de la jubilación ferroviaria de nivel 1 sobre propinas o seguro de vida colectivo que aparezca en el total de la línea 60 del Formulario 1040, identificado como “UT”   3. File free state tax return online Sume las líneas 1 y 2. File free state tax return online Si el total es $7,049. File free state tax return online 40 o menos, no siga. File free state tax return online No puede reclamar el crédito   4. File free state tax return online Límite sobre los impuestos del Seguro Social y de la jubilación ferroviaria de nivel 1 7,049. File free state tax return online 40 5. File free state tax return online Crédito. File free state tax return online De la línea 3, reste la línea 4. File free state tax return online Anote el resultado aquí y en la línea 69 del Formulario 1040 (o la línea 41 del Formulario 1040A) $ Cómo reclamar el crédito. File free state tax return online   Anote el crédito en la línea 69 del Formulario 1040 o inclúyalo en el total de la línea 41 del Formulario 1040A. File free state tax return online Más información. File free state tax return online   Para información adicional sobre el crédito, vea la Publicación 505, en inglés. File free state tax return online Prev  Up  Next   Home   More Online Publications
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Tax Information for Political Organizations

FEC Filing Required for Some 527 Organizations
Overview of FEC "electioneering communications" filings required for some section 527 exempt organizations.

Filing Requirements
Political parties; campaign committees for candidates for federal, state or local office; and political action committees are all political organizations subject to tax under IRC section 527 and may have filing requirements with the Service.

Political Organization Filing and Disclosure
File and search for notices and reports filed with the Service under IRC section 527.

Exemption Requirements - Political Organizations
A brief description of the requirements for exemption under IRC section 527.

Taxable Income - Political Organizations
A brief explanation of how political organizations are taxed under IRC section 527.

Solicitation Notice
A brief description of the solicitation notice requirements under IRC section 6113.

Employment Taxes for Exempt Organizations
Links to information about employment taxes for tax-exempt organizations.

Political organizations: Resource materials
Resources available on irs.gov concerning tax-exempt political organizations (section 527).

Page Last Reviewed or Updated: 12-Mar-2014

The File Free State Tax Return Online

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