File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

File Free State Tax Return

140 Ez Form2014 Tax Forms 1040ezHow To File A 1040x With TurbotaxMilitary Reserve Tax DeductionFree State File TaxesCan I File 1040x Online1040ez 2010 FormI Want To File My 2011 TaxesCan I File 2011 Tax Return Online40 Ez FormIrs GovE File State Taxes Free OnlineFile My Taxes For 2012Tax Form 1040ezForm 10401040 Es Payment VoucherFree Efile State Tax ReturnFile Back Taxes OnlineHow Do I Amend My 2012 Tax Return OnlineFree Tax FilingFree Irs Tax Filing OnlineFile Ez 1040 Free2011 Free Tax UsaFreefilefillableforms ComHow To File 2011 Tax Return In 2013How To File State Taxes OnlineFiling State Taxes Online For FreeTurbotax 2007 FreeH&r Block Free Efile 2011TurbotaxIrsefile ComHr Block Tax CutState Tax File FreeCheap State Taxes Online2012 Form 1040aNj 1040nr 2012Military State Income TaxHr Block 1040x1040ez.gov1040ez Instruction Booklet

File Free State Tax Return

File free state tax return 1. File free state tax return   Travel Table of Contents Traveling Away From HomeTax Home Tax Home Different From Family Home Temporary Assignment or Job What Travel Expenses Are Deductible?Employee. File free state tax return Business associate. File free state tax return Bona fide business purpose. File free state tax return Meals Travel in the United States Travel Outside the United States Luxury Water Travel Conventions If you temporarily travel away from your tax home, you can use this chapter to determine if you have deductible travel expenses. File free state tax return This chapter discusses: Traveling away from home, Temporary assignment or job, and What travel expenses are deductible. File free state tax return It also discusses the standard meal allowance, rules for travel inside and outside the United States, luxury water travel, and deductible convention expenses. File free state tax return Travel expenses defined. File free state tax return   For tax purposes, travel expenses are the ordinary and necessary expenses of traveling away from home for your business, profession, or job. File free state tax return   An ordinary expense is one that is common and accepted in your trade or business. File free state tax return A necessary expense is one that is helpful and appropriate for your business. File free state tax return An expense does not have to be required to be considered necessary. File free state tax return   You will find examples of deductible travel expenses in Table 1-1 , later. File free state tax return 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 This rest requirement is not satisfied by merely napping in your car. File free state tax return 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 Example 1. File free state tax return You are a railroad conductor. File free state tax return 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 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 You are considered to be away from home. File free state tax return Example 2. File free state tax return You are a truck driver. File free state tax return You leave your terminal and return to it later the same day. File free state tax return You get an hour off at your turnaround point to eat. File free state tax return 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 Members of the Armed Forces. File free state tax return   If you are a member of the U. File free state tax return S. File free state tax return Armed Forces on a permanent duty assignment overseas, you are not traveling away from home. File free state tax return You cannot deduct your expenses for meals and lodging. File free state tax return 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 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   A naval officer assigned to permanent duty aboard a ship that has regular eating and living facilities has a tax home (explained next) aboard the ship for travel expense purposes. File free state tax return 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 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 It includes the entire city or general area in which your business or work is located. File free state tax return If you have more than one regular place of business, your tax home is your main place of business. File free state tax return See Main place of business or work , later. File free state tax return 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 See No main place of business or work , later. File free state tax return If you do not have a regular or 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 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 Main place of business or work. File free state tax return   If you have more than one place of work, consider the following when determining which one is your main place of business or work. File free state tax return The total time you ordinarily spend in each place. File free state tax return The level of your business activity in each place. File free state tax return Whether your income from each place is significant or insignificant. File free state tax return Example. File free state tax return You live in Cincinnati where you have a seasonal job for 8 months each year and earn $40,000. File free state tax return You work the other 4 months in Miami, also at a seasonal job, and earn $15,000. File free state tax return 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 No main place of business or work. File free state tax return   You may have a tax home even if you do not have a regular or main place of work. File free state tax return Your tax home may be the home where you regularly live. File free state tax return Factors used to determine tax home. File free state tax return   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 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 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 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   If you satisfy all three factors, your tax home is the home where you regularly live. File free state tax return If you satisfy only two factors, you may have a tax home depending on all the facts and circumstances. File free state tax return 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 Example 1. File free state tax return You are single and live in Boston in an apartment you rent. File free state tax return You have worked for your employer in Boston for a number of years. File free state tax return Your employer enrolls you in a 12-month executive training program. File free state tax return You do not expect to return to work in Boston after you complete your training. File free state tax return During your training, you do not do any work in Boston. File free state tax return Instead, you receive classroom and on-the-job training throughout the United States. File free state tax return You keep your apartment in Boston and return to it frequently. File free state tax return You use your apartment to conduct your personal business. File free state tax return You also keep up your community contacts in Boston. File free state tax return When you complete your training, you are transferred to Los Angeles. File free state tax return You do not satisfy factor (1) because you did not work in Boston. File free state tax return You satisfy factor (2) because you had duplicate living expenses. File free state tax return 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 Therefore, you have a tax home in Boston. File free state tax return Example 2. File free state tax return You are an outside salesperson with a sales territory covering several states. File free state tax return Your employer's main office is in Newark, but you do not conduct any business there. File free state tax return Your work assignments are temporary, and you have no way of knowing where your future assignments will be located. File free state tax return You have a room in your married sister's house in Dayton. File free state tax return You stay there for one or two weekends a year, but you do no work in the area. File free state tax return You do not pay your sister for the use of the room. File free state tax return You do not satisfy any of the three factors listed earlier. File free state tax return You are an itinerant and have no tax home. File free state tax return Tax Home Different From Family Home 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 You also cannot deduct the cost of meals and lodging while at your tax home. File free state tax return See Example 1 , later. File free state tax return 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 See Example 2 , later. File free state tax return Example 1. File free state tax return You are a truck driver and you and your family live in Tucson. File free state tax return You are employed by a trucking firm that has its terminal in Phoenix. File free state tax return 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 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 This is because Phoenix is your tax home. File free state tax return Example 2. File free state tax return Your family home is in Pittsburgh, where you work 12 weeks a year. File free state tax return The rest of the year you work for the same employer in Baltimore. File free state tax return In Baltimore, you eat in restaurants and sleep in a rooming house. File free state tax return Your salary is the same whether you are in Pittsburgh or Baltimore. File free state tax return 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 You cannot deduct any expenses you have for meals and lodging there. File free state tax return 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 You can deduct the cost of your round trip between Baltimore and Pittsburgh. File free state tax return 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 Temporary Assignment or Job You may regularly work at your tax home and also work at another location. File free state tax return 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 Temporary assignment vs. File free state tax return indefinite assignment. File free state tax return   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 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 You can deduct your travel expenses if they otherwise qualify for deduction. File free state tax return 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    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 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   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 You may be able to deduct the cost of relocating to your new tax home as a moving expense. File free state tax return See Publication 521 for more information. File free state tax return Exception for federal crime investigations or prosecutions. File free state tax return   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 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   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, prosecute, or provide support services for the investigation or prosecution of a federal crime. File free state tax return Determining temporary or indefinite. File free state tax return   You must determine whether your assignment is temporary or indefinite when you start work. File free state tax return 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 An assignment or job that is initially temporary may become indefinite due to changed circumstances. File free state tax return 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   The following examples illustrate whether an assignment or job is temporary or indefinite. File free state tax return Example 1. File free state tax return You are a construction worker. File free state tax return You live and regularly work in Los Angeles. File free state tax return You are a member of a trade union in Los Angeles that helps you get work in the Los Angeles area. File free state tax return Your tax home is Los Angeles. File free state tax return Because of a shortage of work, you took a job on a construction project in Fresno. File free state tax return Your job was scheduled to end in 8 months. File free state tax return The job actually lasted 10 months. File free state tax return You realistically expected the job in Fresno to last 8 months. File free state tax return The job actually did last less than 1 year. File free state tax return The job is temporary and your tax home is still in Los Angeles. File free state tax return Example 2. File free state tax return The facts are the same as in Example 1, except that you realistically expected the work in Fresno to last 18 months. File free state tax return The job actually was completed in 10 months. File free state tax return Your job in Fresno is indefinite because you realistically expected the work to last longer than 1 year, even though it actually lasted less than 1 year. File free state tax return You cannot deduct any travel expenses you had in Fresno because Fresno became your tax home. File free state tax return Example 3. File free state tax return The facts are the same as in Example 1, except that you realistically expected the work in Fresno to last 9 months. File free state tax return After 8 months, however, you were asked to remain for 7 more months (for a total actual stay of 15 months). File free state tax return Initially, you realistically expected the job in Fresno to last for only 9 months. File free state tax return However, due to changed circumstances occurring after 8 months, it was no longer realistic for you to expect that the job in Fresno would last for 1 year or less. File free state tax return You can only deduct your travel expenses for the first 8 months. File free state tax return You cannot deduct any travel expenses you had after that time because Fresno became your tax home when the job became indefinite. File free state tax return Going home on days off. File free state tax return   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 You cannot deduct the cost of your meals and lodging there. File free state tax return 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 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   If you keep your hotel room during your visit home, you can deduct the cost of your hotel room. File free state tax return 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 Probationary work period. File free state tax return   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 You cannot deduct any of your expenses for meals and lodging during the probationary period. File free state tax return 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 You can deduct ordinary and necessary expenses you have when you travel away from home on business. File free state tax return The type of expense you can deduct depends on the facts and your circumstances. File free state tax return Table 1-1 summarizes travel expenses you may be able to deduct. File free state tax return You may have other deductible travel expenses that are not covered there, depending on the facts and your circumstances. File free state tax return 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 You can use a log, diary, notebook, or any other written record to keep track of your expenses. File free state tax return The types of expenses you need to record, along with supporting documentation, are described in Table 5-1 (see chapter 5). File free state tax return Separating costs. File free state tax return   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 You must have a reasonable basis for making this allocation. File free state tax return For example, you must allocate your expenses if a hotel includes one or more meals in its room charge. File free state tax return Travel expenses for another individual. File free state tax return    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 Employee. File free state tax return   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 Business associate. File free state tax return   If a business associate travels with you and meets the conditions in (2) and (3), earlier, you can deduct the travel expenses you have for that person. File free state tax return A business associate is someone with whom you could reasonably expect to actively conduct business. File free state tax return 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 Bona fide business purpose. File free state tax return   A bona fide business purpose exists if you can prove a real business purpose for the individual's presence. File free state tax return Incidental services, such as typing notes or assisting in entertaining customers, are not enough to make the expenses deductible. File free state tax return Table 1-1. File free state tax return 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 IF you have expenses for. File free state tax return . File free state tax return . File free state tax return THEN you can deduct the cost of. File free state tax return . File free state tax return . File free state tax return transportation travel by airplane, train, bus, or car between your home and your business destination. File free state tax return If you were provided with a free 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 If you travel by ship, see Luxury Water Travel and Cruise Ships (under Conventions) for additional rules and limits. File free state tax return 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 baggage and shipping sending baggage and sample or display material between your regular and temporary work locations. File free state tax return car operating and maintaining your car when traveling away from home on business. File free state tax return You can deduct actual expenses or the standard mileage rate, as well as business-related tolls and parking. File free state tax return 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 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 Meals include amounts spent for food, beverages, taxes, and related tips. File free state tax return See Meals for additional rules and limits. File free state tax return cleaning dry cleaning and laundry. File free state tax return telephone business calls while on your business trip. File free state tax return This includes business communication by fax machine or other communication devices. File free state tax return tips tips you pay for any expenses in this chart. File free state tax return other other similar ordinary and necessary expenses related to your business travel. File free state tax return 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 Example. File free state tax return Jerry drives to Chicago on business and takes his wife, Linda, with him. File free state tax return Linda is not Jerry's employee. File free state tax return Linda occasionally types notes, performs similar services, and accompanies Jerry to luncheons and dinners. File free state tax return 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 Her expenses are not deductible. File free state tax return Jerry pays $199 a day for a double room. File free state tax return A single room costs $149 a day. File free state tax return 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 If he uses public transportation, he can deduct only his fare. File free state tax return Meals You can deduct the cost of meals in either of the following situations. File free state tax return 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 The meal is business-related entertainment. File free state tax return Business-related entertainment is discussed in chapter 2 . File free state tax return The following discussion deals only with meals that are not business-related entertainment. File free state tax return Lavish or extravagant. File free state tax return   You cannot deduct expenses for meals that are lavish or extravagant. File free state tax return An expense is not considered lavish or extravagant if it is reasonable based on the facts and circumstances. File free state tax return 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 50% limit on meals. File free state tax return   You can figure your meals expense using either of the following methods. File free state tax return Actual cost. File free state tax return The standard meal allowance. File free state tax return Both of these methods are explained below. File free state tax return 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   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 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 Chapter 2 discusses the 50% Limit in more detail, and chapter 6 discusses accountable and nonaccountable plans. File free state tax return Actual Cost 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 If you use this method, you must keep records of your actual cost. File free state tax return Standard Meal Allowance Generally, you can use the “standard meal allowance” method as an alternative to the actual cost method. File free state tax return 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 The set amount varies depending on where and when you travel. File free state tax return In this publication, “standard meal allowance” refers to the federal rate for M&IE, discussed later under Amount of standard meal allowance . File free state tax return 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 See the recordkeeping rules for travel in chapter 5 . File free state tax return Incidental expenses. File free state tax return   The term “incidental expenses” means fees and tips given to porters, baggage carriers, hotel staff, and staff on ships. File free state tax return   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 Incidental-expenses-only method. File free state tax return   You can use an optional method (instead of actual cost) for deducting incidental expenses only. File free state tax return The amount of the deduction is $5 a day. File free state tax return You can use this method only if you did not pay or incur any meal expenses. File free state tax return You cannot use this method on any day that you use the standard meal allowance. File free state tax return This method is subject to the proration rules for partial days. File free state tax return See Travel for days you depart and return , later in this chapter. File free state tax return Note. File free state tax return The incidental-expenses-only method is not subject to the 50% limit discussed below. File free state tax return Federal employees should refer to the Federal Travel Regulations at www. File free state tax return gsa. File free state tax return gov. File free state tax return Find the “Most Requested Links” on the upper left and click on “Regulations: FAR, FMR, FTR” for Federal Travel Regulation (FTR) for changes affecting claims for reimbursement. File free state tax return 50% limit may apply. File free state tax return   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 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 The 50% limit is discussed in more detail in chapter 2, and accountable and nonaccountable plans are discussed in chapter 6. File free state tax return There is no optional standard lodging amount similar to the standard meal allowance. File free state tax return Your allowable lodging expense deduction is your actual cost. File free state tax return Who can use the standard meal allowance. File free state tax return   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 Use of the standard meal allowance for other travel. File free state tax return   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 You can also use it to figure your meal expenses when you travel for qualifying educational purposes. File free state tax return 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 Amount of standard meal allowance. File free state tax return   The standard meal allowance is the federal M&IE rate. File free state tax return For travel in 2013, the rate for most small localities in the United States is $46 a day. File free state tax return    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    You can find this information (organized by state) on the Internet at www. File free state tax return gsa. File free state tax return gov/perdiem. File free state tax return Enter a zip code or select a city and state for the per diem rates for the current fiscal year. File free state tax return Per diem rates for prior fiscal years are available by using the drop down menu under “Search by State. File free state tax return ”   Per diem rates are listed by the Federal government's fiscal year which runs from October 1 to September 30. File free state tax return You can choose to use the rates from the 2013 fiscal year per diem tables or the rates from the 2014 fiscal year tables, but you must consistently use the same tables for all travel you are reporting on your income tax return for the year. File free state tax return   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 If you work in the transportation industry, however, see Special rate for transportation workers , later. File free state tax return Standard meal allowance for areas outside the continental United States. File free state tax return   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 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 S. File free state tax return Virgin Islands, Wake Island, and other non-foreign areas outside the continental United States. File free state tax return The Department of State establishes per diem rates for all other foreign areas. File free state tax return    You can access per diem rates for non-foreign areas outside the continental United States at: www. File free state tax return defensetravel. File free state tax return dod. File free state tax return mil/site/perdiemCalc. File free state tax return cfm. File free state tax return You can access all other foreign per diem rates at: www. File free state tax return state. File free state tax return gov/travel/. File free state tax return 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 Special rate for transportation workers. File free state tax return   You can use a special standard meal allowance if you work in the transportation industry. File free state tax return 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 If this applies to you, you can claim a standard meal allowance of $59 a day ($65 for travel outside the continental United States). File free state tax return   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 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 Travel for days you depart and return. File free state tax return   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 You can do so by one of two methods. File free state tax return Method 1: You can claim 3/4 of the standard meal allowance. File free state tax return 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 Example. File free state tax return Jen is employed in New Orleans as a convention planner. File free state tax return In March, her employer sent her on a 3-day trip to Washington, DC, to attend a planning seminar. File free state tax return She left her home in New Orleans at 10 a. File free state tax return m. File free state tax return on Wednesday and arrived in Washington, DC, at 5:30 p. File free state tax return m. File free state tax return 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 m. File free state tax return Jen's employer gave her a flat amount to cover her expenses and included it with her wages. File free state tax return 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 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 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 Travel in the United States The following discussion applies to travel in the United States. File free state tax return For this purpose, the United States includes the 50 states and the District of Columbia. File free state tax return 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 See Part of Trip Outside the United States , later. File free state tax return Trip Primarily for Business You can deduct all of your travel expenses if your trip was entirely business related. File free state tax return 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 only your business-related travel expenses. File free state tax return 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 Example. File free state tax return You work in Atlanta and take a business trip to New Orleans in May. File free state tax return Your business travel totals 850 miles round trip. File free state tax return On your way, you stop in Mobile to visit your parents. File free state tax return You spend $2,120 for the 9 days you are away from home for travel, meals, lodging, and other travel expenses. File free state tax return If you had not stopped in Mobile, you would have been gone only 6 days, and your total cost would have been $1,820. File free state tax return You can deduct $1,820 for your trip, including the cost of round-trip transportation to and from New Orleans. File free state tax return The deduction for your meals is subject to the 50% limit on meals mentioned earlier. File free state tax return 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 However, you can deduct any expenses you have while at your destination that are directly related to your business. File free state tax return 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 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 Part of Trip Outside the United States If part of your trip is outside the United States, use the rules described later in this chapter under Travel Outside the United States for that part of the trip. File free state tax return 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 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 The following discussion can help you determine whether your trip was entirely within the United States. File free state tax return Public transportation. File free state tax return   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 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 Example. File free state tax return You fly from New York to Puerto Rico with a scheduled stop in Miami. File free state tax return You return to New York nonstop. File free state tax return 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 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 Private car. File free state tax return   Travel by private car in the United States is travel between points in the United States, even though you are on your way to a destination outside the United States. File free state tax return Example. File free state tax return You travel by car from Denver to Mexico City and return. File free state tax return 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 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 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 For this purpose, the United States includes the 50 states and the District of Columbia. File free state tax return 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 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 Travel entirely for business. File free state tax return   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 Travel considered entirely for business. File free state tax return   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 Exception 1 - No substantial control. File free state tax return   Your trip is considered entirely for business if you did not have substantial control over arranging the trip. File free state tax return 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   You do not have substantial control over your trip if you: Are an employee who was reimbursed or paid a travel expense allowance, and Are not related to your employer, or Are not a managing executive. File free state tax return    “Related to your employer” is defined later in chapter 6 under Per Diem and Car Allowances . File free state tax return   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   A self-employed person generally has substantial control over arranging business trips. File free state tax return Exception 2 - Outside United States no more than a week. File free state tax return   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 One week means 7 consecutive days. File free state tax return 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 Example. File free state tax return You traveled to Brussels primarily for business. File free state tax return You left Denver on Tuesday and flew to New York. File free state tax return On Wednesday, you flew from New York to Brussels, arriving the next morning. File free state tax return On Thursday and Friday, you had business discussions, and from Saturday until Tuesday, you were sightseeing. File free state tax return You flew back to New York, arriving Wednesday afternoon. File free state tax return On Thursday, you flew back to Denver. File free state tax return Although you were away from your home in Denver for more than a week, you were not outside the United States for more than a week. File free state tax return This is because the day you depart does not count as a day outside the United States. File free state tax return You can deduct your cost of the round-trip flight between Denver and Brussels. File free state tax return You can also deduct the cost of your stay in Brussels for Thursday and Friday while you conducted business. File free state tax return However, you cannot deduct the cost of your stay in Brussels from Saturday through Tuesday because those days were spent on nonbusiness activities. File free state tax return Exception 3 - Less than 25% of time on personal activities. File free state tax return   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 For this purpose, count both the day your trip began and the day it ended. File free state tax return Example. File free state tax return You flew from Seattle to Tokyo, where you spent 14 days on business and 5 days on personal matters. File free state tax return You then flew back to Seattle. File free state tax return You spent 1 day flying in each direction. File free state tax return Because only 5/21 (less than 25%) of your total time abroad was for nonbusiness activities, you can deduct as travel expenses what it would have cost you to make the trip if you had not engaged in any nonbusiness activity. File free state tax return The amount you can deduct is the cost of the round-trip plane fare and 16 days of meals (subject to the 50% limit), lodging, and other related expenses. File free state tax return Exception 4 - Vacation not a major consideration. File free state tax return   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 Travel Primarily for Business If you travel outside the United States primarily for business but spend some of your time on other activities, you generally cannot deduct all of your travel expenses. File free state tax return You can only deduct the business portion of your cost of getting to and from your destination. File free state tax return You must allocate the costs between your business and other activities to determine your deductible amount. File free state tax return See Travel allocation rules , later. File free state tax return You do not have to allocate your travel expenses if you meet one of the four exceptions listed earlier under Travel considered entirely for business . File free state tax return In those cases, you can deduct the total cost of getting to and from your destination. File free state tax return Travel allocation rules. File free state tax return   If your trip outside the United States was primarily for business, you must allocate your travel time on a day-to-day basis between business days and nonbusiness days. File free state tax return The days you depart from and return to the United States are both counted as days outside the United States. File free state tax return   To figure the deductible amount of your round-trip travel expenses, use the following fraction. File free state tax return The numerator (top number) is the total number of business days outside the United States. File free state tax return The denominator (bottom number) is the total number of business and nonbusiness days of travel. File free state tax return Counting business days. File free state tax return   Your business days include transportation days, days your presence was required, days you spent on business, and certain weekends and holidays. File free state tax return Transportation day. File free state tax return   Count as a business day any day you spend traveling to or from a business destination. File free state tax return However, if because of a nonbusiness activity you do not travel by a direct route, your business days are the days it would take you to travel a reasonably direct route to your business destination. File free state tax return Extra days for side trips or nonbusiness activities cannot be counted as business days. File free state tax return Presence required. File free state tax return   Count as a business day any day your presence is required at a particular place for a specific business purpose. File free state tax return Count it as a business day even if you spend most of the day on nonbusiness activities. File free state tax return Day spent on business. File free state tax return   If your principal activity during working hours is the pursuit of your trade or business, count the day as a business day. File free state tax return Also, count as a business day any day you are prevented from working because of circumstances beyond your control. File free state tax return Certain weekends and holidays. File free state tax return   Count weekends, holidays, and other necessary standby days as business days if they fall between business days. File free state tax return But if they follow your business meetings or activity and you remain at your business destination for nonbusiness or personal reasons, do not count them as business days. File free state tax return Example 1. File free state tax return Your tax home is New York City. File free state tax return You travel to Quebec, where you have a business appointment on Friday. File free state tax return You have another appointment on the following Monday. File free state tax return Because your presence was required on both Friday and Monday, they are business days. File free state tax return Because the weekend is between business days, Saturday and Sunday are counted as business days. File free state tax return This is true even though you use the weekend for sightseeing, visiting friends, or other nonbusiness activity. File free state tax return Example 2. File free state tax return If, in Example 1, you had no business in Quebec after Friday, but stayed until Monday before starting home, Saturday and Sunday would be nonbusiness days. File free state tax return Nonbusiness activity on the way to or from your business destination. File free state tax return   If you stopped for a vacation or other nonbusiness activity either on the way from the United States to your business destination, or on the way back to the United States from your business destination, you must allocate part of your travel expenses to the nonbusiness activity. File free state tax return   The part you must allocate is the amount it would have cost you to travel between the point where travel outside the United States begins and your nonbusiness destination and a return to the point where travel outside the United States ends. File free state tax return   You determine the nonbusiness portion of that expense by multiplying it by a fraction. File free state tax return The numerator (top number) of the fraction is the number of nonbusiness days during your travel outside the United States and the denominator (bottom number) is the total number of days you spend outside the United States. File free state tax return Example. File free state tax return You live in New York. File free state tax return On May 4 you flew to Paris to attend a business conference that began on May 5. File free state tax return The conference ended at noon on May 14. File free state tax return That evening you flew to Dublin where you visited with friends until the afternoon of May 21, when you flew directly home to New York. File free state tax return The primary purpose for the trip was to attend the conference. File free state tax return If you had not stopped in Dublin, you would have arrived home the evening of May 14. File free state tax return You do not meet any of the exceptions that would allow you to consider your travel entirely for business. File free state tax return May 4 through May 14 (11 days) are business days and May 15 through May 21 (7 days) are nonbusiness days. File free state tax return You can deduct the cost of your meals (subject to the 50% limit), lodging, and other business-related travel expenses while in Paris. File free state tax return You cannot deduct your expenses while in Dublin. File free state tax return You also cannot deduct 7/18 of what it would have cost you to travel round-trip between New York and Dublin. File free state tax return You paid $750 to fly from New York to Paris, $400 to fly from Paris to Dublin, and $700 to fly from Dublin back to New York. File free state tax return Round-trip airfare from New York to Dublin would have been $1,250. File free state tax return You figure the deductible part of your air travel expenses by subtracting 7/18 of the round-trip fare and other expenses you would have had in traveling directly between New York and Dublin ($1,250 × 7/18 = $486) from your total expenses in traveling from New York to Paris to Dublin and back to New York ($750 + $400 + $700 = $1,850). File free state tax return Your deductible air travel expense is $1,364 ($1,850 − $486). File free state tax return Nonbusiness activity at, near, or beyond business destination. File free state tax return   If you had a vacation or other nonbusiness activity at, near, or beyond your business destination, you must allocate part of your travel expenses to the nonbusiness activity. File free state tax return   The part you must allocate is the amount it would have cost you to travel between the point where travel outside the United States begins and your business destination and a return to the point where travel outside the United States ends. File free state tax return   You determine the nonbusiness portion of that expense by multiplying it by a fraction. File free state tax return The numerator (top number) of the fraction is the number of nonbusiness days during your travel outside the United States and the denominator (bottom number) is the total number of days you spend outside the United States. File free state tax return   None of your travel expenses for nonbusiness activities at, near, or beyond your business destination are deductible. File free state tax return Example. File free state tax return Assume that the dates are the same as in the previous example but that instead of going to Dublin for your vacation, you fly to Venice, Italy, for a vacation. File free state tax return You cannot deduct any part of the cost of your trip from Paris to Venice and return to Paris. File free state tax return In addition, you cannot deduct 7/18 of the airfare and other expenses from New York to Paris and back to New York. File free state tax return You can deduct 11/18 of the round-trip plane fare and other travel expenses from New York to Paris, plus your meals (subject to the 50% limit), lodging, and any other business expenses you had in Paris. File free state tax return (Assume these expenses total $4,939. File free state tax return ) If the round-trip plane fare and other travel-related expenses (such as food during the trip) are $1,750, you can deduct travel costs of $1,069 (11/18 × $1,750), plus the full $4,939 for the expenses you had in Paris. File free state tax return Other methods. File free state tax return   You can use another method of counting business days if you establish that it more clearly reflects the time spent on other than business activities outside the United States. File free state tax return 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 However, 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 Example. File free state tax return The university from which you graduated has a continuing education program for members of its alumni association. File free state tax return This program consists of trips to various foreign countries where academic exercises and conferences are set up to acquaint individuals in most occupations with selected facilities in several regions of the world. File free state tax return However, none of the conferences are directed toward specific occupations or professions. File free state tax return It is up to each participant to seek out specialists and organizational settings appropriate to his or her occupational interests. File free state tax return Three-hour sessions are held each day over a 5-day period at each of the selected overseas facilities where participants can meet with individual practitioners. File free state tax return These sessions are composed of a variety of activities including workshops, mini-lectures, role playing, skill development, and exercises. File free state tax return Professional conference directors schedule and conduct the sessions. File free state tax return Participants can choose those sessions they wish to attend. File free state tax return You can participate in this program since you are a member of the alumni association. File free state tax return You and your family take one of the trips. File free state tax return You spend about 2 hours at each of the planned sessions. File free state tax return The rest of the time you go touring and sightseeing with your family. File free state tax return The trip lasts less than 1 week. File free state tax return Your travel expenses for the trip are not deductible since the trip was primarily a vacation. File free state tax return However, registration fees and any other incidental expenses you have for the five planned sessions you attended that are directly related and beneficial to your business are deductible business expenses. File free state tax return These expenses should be specifically stated in your records to ensure proper allocation of your deductible business expenses. File free state tax return Luxury Water Travel If you travel by ocean liner, cruise ship, or other form of luxury water transportation for business purposes, there is a daily limit on the amount you can deduct. File free state tax return The limit is twice the highest federal per diem rate allowable at the time of your travel. File free state tax return (Generally, the federal per diem is the amount paid to federal government employees for daily living expenses when they travel away from home, but in the United States, for business purposes. File free state tax return ) Daily limit on luxury water travel. File free state tax return   The highest federal per diem rate allowed and the daily limit for luxury water travel in 2013 is shown in the following table. File free state tax return   2013 Dates Highest Federal Per Diem Daily Limit on Luxury Water Travel   Jan. File free state tax return 1 – Mar. File free state tax return 31 $367 $734   Apr. File free state tax return 1 – June 30 312 624   July 1 – Aug. File free state tax return 31 310 620   Sept. File free state tax return 1 – Sept. File free state tax return 30 366 732   Oct. File free state tax return 1 – Dec. File free state tax return 31 374 748 Example. File free state tax return Caroline, a travel agent, traveled by ocean liner from New York to London, England, on business in May. File free state tax return Her expense for the 6-day cruise was $5,200. File free state tax return Caroline's deduction for the cruise cannot exceed $3,744 (6 days × $624 daily limit). File free state tax return Meals and entertainment. File free state tax return   If your expenses for luxury water travel include separately stated amounts for meals or entertainment, those amounts are subject to the 50% limit on meals and entertainment before you apply the daily limit. File free state tax return For a discussion of the 50% Limit , see chapter 2. File free state tax return Example. File free state tax return In the previous example, Caroline's luxury water travel had a total cost of $5,200. File free state tax return Of that amount, $3,700 was separately stated as meals and entertainment. File free state tax return Caroline, who is self-employed, is not reimbursed for any of her travel expenses. File free state tax return Caroline figures her deductible travel expenses as follows. File free state tax return Meals and entertainment $3,700   50% limit × . File free state tax return 50   Allowable meals &     entertainment $1,850   Other travel expenses + 1,800   Allowable cost before the daily limit $3,650 Daily limit for May 2013 $624   Times number of days × 6   Maximum luxury water travel     deduction $3,744 Amount of allowable deduction $3,650 Caroline's deduction for her cruise is limited to $3,650, even though the limit on luxury water travel is slightly higher. File free state tax return Not separately stated. File free state tax return   If your meal or entertainment charges are not separately stated or are not clearly identifiable, you do not have to allocate any portion of the total charge to meals or entertainment. File free state tax return Exceptions The daily limit on luxury water travel (discussed earlier) does not apply to expenses you have to attend a convention, seminar, or meeting on board a cruise ship. File free state tax return See Cruise Ships under Conventions. File free state tax return 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 You cannot deduct the travel expenses for your family. File free state tax return 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 Your appointment or election as a delegate does not, in itself, determine whether you can deduct travel expenses. File free state tax return You can deduct your travel expenses only if your attendance is connected to your own trade or business. File free state tax return Convention agenda. File free state tax return   The convention agenda or program generally shows the purpose of the convention. File free state tax return 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 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 Conventions Held Outside the North American Area You cannot deduct expenses for attending a convention, seminar, or similar meeting held outside the North American area unless: The meeting is directly related to your trade or business, and It is reasonable to hold the meeting outside the North American area. File free state tax return See Reasonableness test , later. File free state tax return If the meeting meets these requirements, you also must satisfy the rules for deducting expenses for business trips in general, discussed earlier under Travel Outside the United States . File free state tax return North American area. File free state tax return   The North American area includes the following locations. File free state tax return American Samoa Johnston Island Antigua and Barbuda Kingman Reef Aruba Marshall Islands Bahamas Mexico Baker Island Micronesia Barbados Midway Islands Bermuda Netherlands Antilles Canada Northern Mariana Costa Rica Islands Dominica Palau Dominican Republic Palmyra Atoll Grenada Panama Guam Puerto Rico Guyana Trinidad and Tobago Honduras USA Howland Island U. File free state tax return S. File free state tax return Virgin Islands Jamaica Wake Island Jarvis Island   The North American area also includes U. File free state tax return S. File free state tax return islands, cays, and reefs that are possessions of the United States and not part of the fifty states or the District of Columbia. File free state tax return Reasonableness test. File free state tax return   The following factors are taken into account to determine if it was reasonable to hold the meeting outside the North American area. File free state tax return The purpose of the meeting and the activities taking place at the meeting. File free state tax return The purposes and activities of the sponsoring organizations or groups. File free state tax return The homes of the active members of the sponsoring organizations and the places at which other meetings of the sponsoring organizations or groups have been or will be held. File free state tax return Other relevant factors you may present. File free state tax return Cruise Ships You can deduct up to $2,000 per year of your expenses of attending conventions, seminars, or similar meetings held on cruise ships. File free state tax return All ships that sail are considered cruise ships. File free state tax return You can deduct these expenses only if all of the following requirements are met. File free state tax return The convention, seminar, or meeting is directly related to your trade or business. File free state tax return The cruise ship is a vessel registered in the United States. File free state tax return All of the cruise ship's ports of call are in the United States or in possessions of the United States. File free state tax return You attach to your return a written statement signed by you that includes information about: The total days of the trip (not including the days of transportation to and from the cruise ship port), The number of hours each day that you devoted to scheduled business activities, and A program of the scheduled business activities of the meeting. File free state tax return You attach to your return a written statement signed by an officer of the organization or group sponsoring the meeting that includes: A schedule of the business activities of each day of the meeting, and The number of hours you attended the scheduled business activities. File free state tax return Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

Understanding your CP504B Notice

You have an unpaid amount due on your account. If you do not pay the amount due immediately, the
IRS will seize (levy) certain property or rights to property and apply it to pay the
amount you owe.

Printable samples of this notice (PDF)

Tax publications you may find useful

How to get help

Calling the 1-800 number listed on the top right corner of your notice is the fastest way to get your questions answered.

You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).

Or you may qualify for help from a Low Income Taxpayer Clinic.
 


What you need to do

  • Read your notice carefully — it explains your due date, amount due, and payment options.
  • Make your payment by your due date. Go to the payments page to find out more about your payment options.

You may want to...


Answers to Common Questions

What is the notice telling me?
This notice is telling you that we intend to issue a levy against certain property or rights to property because you still have a balance due on one of your tax accounts. You must pay this amount immediately to avoid this. It is also telling you that we will begin searching for other assets on which to issue a levy. We may also file a Federal Tax Lien, if we have not already done so.

What do I have to do?
Pay the amount due shown on the notice. Mail us your payment in the envelope we sent you. Include the bottom part of the notice to make sure we correctly credit your account.

If you can't pay the whole amount now, call us at the number printed at the top of the notice to see if you qualify for an installment agreement.

How much time do I have?
You should pay your balance due by the due date shown on your notice.

What happens if I don't pay or contact the IRS?
If you don't pay the amount due, we may send you a notice giving you a right to a hearing before the IRS Office of Appeals if you have not already received such a notice. We may then seize ("levy") your property or rights to property. Property includes:

  • Wages, real estate commissions, and other income
  • Bank accounts
  • Business assets
  • Personal assets (including your car and home)
  • Social Security benefits

This is your notice of intent to levy as required by Internal Revenue Code section 6331(d).

If you don't pay the amount due or call us to make payment arrangements, we can file a Notice of Federal Tax Lien on your property at any time, if we haven’t already done so.

If the lien is in place, you may find it difficult to sell or borrow against your property. The tax lien would also appear on your credit report ― which may harm your credit rating ― and your creditors would also be publicly notified that the IRS has priority to seize your property.

Who should I contact?
If you have any questions about the notice, call us at the number printed at the top of the notice. A customer service representative will assist you.

What if I don't agree or have already taken corrective action?
If you do not agree with this notice, contact us immediately at the number printed at the top of the notice. We will do our best to help you. If you have already paid this liability or arranged to pay it with an installment agreement, you should still call us at the number printed at the top of the notice to make sure your account reflects this.

Page Last Reviewed or Updated: 05-Mar-2014

The File Free State Tax Return

File free state tax return Publication 517 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. File free state tax return Tax questions. File free state tax return Useful Items - You may want to see: What's New SE tax rate. File free state tax return  For 2013 and 2014, the Old Age, Survivors, and Disability Insurance (OASDI) portion of the SE tax is 12. File free state tax return 4%. File free state tax return The Medicare (HI) portion of the SE tax remains 2. File free state tax return 9%. File free state tax return As a result, the SE tax rate returns to 15. File free state tax return 3%. File free state tax return For more information, see the Instructions for Schedule SE (Form 1040). File free state tax return Earnings subject to social security. File free state tax return  For 2013, the maximum wages and self-employment income subject to social security tax increases from $110,100 to $113,700. File free state tax return For 2014, the maximum wages and self-employment income subject to social security tax is $117,000. File free state tax return Additional Medicare Tax. File free state tax return  Beginning in 2013, a 0. File free state tax return 9% Additional Medicare Tax applies to Medicare wages, railroad retirement (RRTA) compensation, and self-employment income that are more than: $125,000 if married filing separately, $250,000 if married filing jointly, or $200,000 for any other filing status. File free state tax return For more information, see Form 8959, Additional Medicare Tax, and its separate instructions. File free state tax return Modified AGI limit for traditional IRA contributions increased. File free state tax return  For 2013, you may be able to take an IRA deduction if you were covered by a retirement plan at work and your modified AGI is: Less than $115,000 if married filing jointly or qualifying widow(er), Less than $69,000 if single or head of household, or Less than $10,000 if married filing separately. File free state tax return If you file a joint return and either you or your spouse was not covered by a retirement plan at work, you may be able to take an IRA deduction if your modified AGI is less than $188,000. File free state tax return Modified AGI limit for Roth IRA contributions increased. File free state tax return  For 2013, you may be able to contribute to your Roth IRA if your modified AGI is: Less than $188,000 if married filing jointly or qualifying widow(er), Less than $127,000 if single, head of household, or married filing separately and you did not live with your spouse at any time during the year, or Less than $10,000 if married filing separately and you lived with your spouse at any time during the year. File free state tax return Earned income credit (EIC). File free state tax return  For 2013, the maximum amount of income you can earn and still claim the EIC has increased. File free state tax return You may be able to take the EIC if you earned less than $46,227 ($51,567 for married filing jointly) and you have three or more qualifying children; $43,038 ($48,378 for married filing jointly) and you have two qualifying children; $37,870 ($43,210 for married filing jointly) and you have one qualifying child; and $14,340 ($19,680 for married filing jointly) and you do not have any qualifying children. File free state tax return Reminders Future developments. File free state tax return . File free state tax return   For the latest information about developments related to Publication 517, such as legislation enacted after it was published, go to www. File free state tax return irs. File free state tax return gov/pub517. File free state tax return Photographs of missing children. File free state tax return  The Internal Revenue Service is a proud partner with the National Center for Missing & Exploited Children. File free state tax return Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. File free state tax return You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. File free state tax return Introduction Three federal taxes are paid on wages and self-employment income—income tax, social security tax, and Medicare tax. File free state tax return Social security and Medicare taxes are collected under one of two systems. File free state tax return Under the Self-Employment Contributions Act (SECA), the self-employed person pays all the taxes. File free state tax return Under the Federal Insurance Contributions Act (FICA), the employee and the employer each pay half of the social security and Medicare taxes. File free state tax return No earnings are subject to both systems. File free state tax return Table 1. File free state tax return Are Your Ministerial Earnings* Covered Under FICA or SECA? Find the class to which you belong in the left column and read across the table to find if you are covered under FICA or SECA. File free state tax return Do not rely on this table alone. File free state tax return Also read the discussion for the class in the following pages. File free state tax return Class Covered under FICA? Covered under SECA? Minister NO. File free state tax return Your ministerial earnings are exempt. File free state tax return YES, if you do not have an approved exemption from the IRS. File free state tax return   NO, if you have an approved exemption. File free state tax return Member of a religious order who has not taken a vow of poverty NO. File free state tax return Your ministerial earnings are exempt. File free state tax return YES, if you do not have an approved exemption from the IRS. File free state tax return   NO, if you have an approved exemption. File free state tax return Member of a religious order who has taken a vow of poverty YES, if: Your order elected FICA coverage for its members, or You worked outside the order and the work was not required by, or done on behalf of, the order. File free state tax return   NO, if neither of the above applies. File free state tax return NO. File free state tax return Your ministerial earnings are exempt. File free state tax return Christian Science practitioner or reader NO. File free state tax return Your ministerial earnings are exempt. File free state tax return YES, if you do not have an approved exemption from the IRS. File free state tax return   NO, if you have an approved exemption. File free state tax return Religious worker (church employee) YES, if your employer did not elect to exclude you. File free state tax return    NO, if your employer elected to exclude you. File free state tax return YES, if your employer elected to exclude you from FICA. File free state tax return   NO, if you are covered under FICA. File free state tax return Member of a recognized religious sect YES, if you are an employee and do not have an approved exemption from the IRS. File free state tax return    NO, if you have an approved exemption. File free state tax return YES, if you are self-employed and do not have an approved exemption from the IRS. File free state tax return   NO, if you have an approved exemption. File free state tax return * Ministerial earnings are the self-employment earnings that result from ministerial services, defined and discussed later. File free state tax return In addition, all wages and self-employment income that are subject to Medicare tax are subject to a 0. File free state tax return 9% Additional Medicare Tax if they are paid in excess of the applicable threshold for an individual's filing status. File free state tax return Additional Medicare Tax applies to Medicare wages, railroad retirement (RRTA) compensation, and self-employment income that are more than: $125,000 if married filing separately, $250,000 if married filing jointly, or $200,000 for any other filing status. File free state tax return Medicare wages and self-employment income are combined to determine if income exceeds the threshold. File free state tax return A self-employment loss is not considered for purposes of this tax. File free state tax return RRTA compensation is separately compared to the threshold. File free state tax return There is no employer match for Additional Medicare Tax. File free state tax return For more information, see Form 8959, Additional Medicare Tax, and its separate instructions. File free state tax return This publication contains information for the following classes of taxpayers. File free state tax return Ministers. File free state tax return Members of a religious order. File free state tax return Christian Science practitioners and readers. File free state tax return Religious workers (church employees). File free state tax return Members of a recognized religious sect. File free state tax return Note. File free state tax return Unless otherwise noted, in this publication references to members of the clergy include ministers, members of a religious order (but not members of a recognized religious sect), and Christian Science practitioners and readers. File free state tax return This publication covers the following topics about the collection of social security and Medicare taxes from members of the clergy, religious workers, and members of a recognized religious sect. File free state tax return Which earnings are taxed under FICA and which under SECA. File free state tax return See Table 1 above. File free state tax return How a member of the clergy can apply for an exemption from self-employment tax. File free state tax return How a member of a recognized religious sect can apply for an exemption from both self-employment tax and FICA taxes. File free state tax return How a member of the clergy or religious worker figures net earnings from self-employment. File free state tax return This publication also covers certain income tax rules of interest to ministers and members of a religious order. File free state tax return A Comprehensive Example shows filled-in forms for a minister who has income taxed under SECA, other income taxed under FICA, and income tax reporting of items specific to a minister. File free state tax return In the back of Publication 517 is a set of worksheets that you can use to figure the amount of your taxable ministerial income and allowable deductions. File free state tax return You will find these worksheets right after the Comprehensive Example . File free state tax return Note. File free state tax return In this publication, the term “church” is generally used in its generic sense and not in reference to any particular religion. File free state tax return Comments and suggestions. File free state tax return   We welcome your comments about this publication and your suggestions for future editions. File free state tax return   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. File free state tax return NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. File free state tax return Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. File free state tax return   You can send your comments from www. File free state tax return irs. File free state tax return gov/formspubs/. File free state tax return Click on “More Information” and then on “Give us feedback”. File free state tax return   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. File free state tax return Ordering forms and publications. File free state tax return   Visit www. File free state tax return irs. File free state tax return gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. File free state tax return Internal Revenue Service 1201 N. File free state tax return Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. File free state tax return   If you have a tax question, check the information available on IRS. File free state tax return gov or call 1-800-829-1040. File free state tax return We cannot answer tax questions sent to either of the above addresses. File free state tax return Useful Items - You may want to see: Publication 54 Tax Guide for U. File free state tax return S. File free state tax return Citizens and Resident Aliens Abroad 525 Taxable and Nontaxable Income 529 Miscellaneous Deductions 535 Business Expenses 590 Individual Retirement Arrangements (IRAs) 596 Earned Income Credit (EIC) Form (and Instructions) SS-8 Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding SS-16 Certificate of Election of Coverage Under the Federal Insurance Contributions Act Schedule C (Form 1040) Profit or Loss From Business (Sole Proprietorship) Schedule C-EZ (Form 1040) Net Profit From Business (Sole Proprietorship) Schedule SE (Form 1040) Self-Employment Tax 1040-ES Estimated Tax for Individuals 1040X Amended U. File free state tax return S. File free state tax return Individual Income Tax Return 4029 Application for Exemption From Social Security and Medicare Taxes and Waiver of Benefits 4361 Application for Exemption From Self-Employment Tax for Use by Ministers, Members of Religious Orders and Christian Science Practitioners 8274 Certification by Churches and Qualified Church-Controlled Organizations Electing Exemption From Employer Social Security and Medicare Taxes 8959 Additional Medicare Tax Ordering publications and forms. File free state tax return   See How To Get Tax Help , near the end of this publication, for information about getting these publications and forms. File free state tax return Prev  Up  Next   Home   More Online Publications