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File past taxes for free 2. File past taxes for free   Entertainment Table of Contents Directly-Related Test Associated TestMeetings at conventions. File past taxes for free 50% LimitExceptions to the 50% Limit What Entertainment Expenses Are Deductible?A meal as a form of entertainment. File past taxes for free Deduction may depend on your type of business. File past taxes for free Exception for events that benefit charitable organizations. File past taxes for free Food and beverages in skybox seats. File past taxes for free What Entertainment Expenses Are Not Deductible?Out-of-pocket expenses. File past taxes for free You may be able to deduct business-related entertainment expenses you have for entertaining a client, customer, or employee. File past taxes for free The rules and definitions are summarized in Table 2-1 . File past taxes for free You can deduct entertainment expenses only if they are both ordinary and necessary and meet one of the following tests. File past taxes for free Directly-related test. File past taxes for free Associated test. File past taxes for free Both of these tests are explained later. File past taxes for free An ordinary expense is one that is common and accepted in your trade or business. File past taxes for free A necessary expense is one that is helpful and appropriate for your business. File past taxes for free An expense does not have to be required to be considered necessary. File past taxes for free The amount you can deduct for entertainment expenses may be limited. File past taxes for free Generally, you can deduct only 50% of your unreimbursed entertainment expenses. File past taxes for free This limit is discussed later under 50% Limit. File past taxes for free Directly-Related Test To meet the directly-related test for entertainment expenses (including entertainment-related meals), you must show that: The main purpose of the combined business and entertainment was the active conduct of business, You did engage in business with the person during the entertainment period, and You had more than a general expectation of getting income or some other specific business benefit at some future time. File past taxes for free Business is generally not considered to be the main purpose when business and entertainment are combined on hunting or fishing trips, or on yachts or other pleasure boats. File past taxes for free Even if you show that business was the main purpose, you generally cannot deduct the expenses for the use of an entertainment facility. File past taxes for free See Entertainment facilities under What Entertainment Expenses Are Not Deductible? later in this chapter. File past taxes for free You must consider all the facts, including the nature of the business transacted and the reasons for conducting business during the entertainment. File past taxes for free It is not necessary to devote more time to business than to entertainment. File past taxes for free However, if the business discussion is only incidental to the entertainment, the entertainment expenses do not meet the directly-related test. File past taxes for free Table 2-1. File past taxes for free When Are Entertainment Expenses Deductible? General rule You can deduct ordinary and necessary expenses to entertain a client, customer, or employee if the expenses meet the directly-related test or the associated test. File past taxes for free Definitions Entertainment includes any activity generally considered to provide entertainment, amusement, or recreation, and includes meals provided to a customer or client. File past taxes for free An ordinary expense is one that is common and accepted in your trade or business. File past taxes for free A necessary expense is one that is helpful and appropriate. File past taxes for free Tests to be met Directly-related test Entertainment took place in a clear business setting, or Main purpose of entertainment was the active conduct of business, and You did engage in business with the person during the entertainment period, and You had more than a general expectation of getting income or some other specific business benefit. File past taxes for free   Associated test Entertainment is associated with your trade or business, and Entertainment is directly before or after a substantial business discussion. File past taxes for free Other rules You cannot deduct the cost of your meal as an entertainment expense if you are claiming the meal as a travel expense. File past taxes for free You cannot deduct expenses that are lavish or extravagant under the circumstances. File past taxes for free You generally can deduct only 50% of your unreimbursed entertainment expenses (see 50% Limit ). File past taxes for free You do not have to show that business income or other business benefit actually resulted from each entertainment expense. File past taxes for free Clear business setting. File past taxes for free   If the entertainment takes place in a clear business setting and is for your business or work, the expenses are considered directly related to your business or work. File past taxes for free The following situations are examples of entertainment in a clear business setting. File past taxes for free Entertainment in a hospitality room at a convention where business goodwill is created through the display or discussion of business products. File past taxes for free Entertainment that is mainly a price rebate on the sale of your products (such as a restaurant owner providing an occasional free meal to a loyal customer). File past taxes for free Entertainment of a clear business nature occurring under circumstances where there is no meaningful personal or social relationship between you and the persons entertained. File past taxes for free An example is entertainment of business and civic leaders at the opening of a new hotel or play when the purpose is to get business publicity rather than to create or maintain the goodwill of the persons entertained. File past taxes for free Expenses not considered directly related. File past taxes for free   Entertainment expenses generally are not considered directly related if you are not there or in situations where there are substantial distractions that generally prevent you from actively conducting business. File past taxes for free The following are examples of situations where there are substantial distractions. File past taxes for free A meeting or discussion at a nightclub, theater, or sporting event. File past taxes for free A meeting or discussion during what is essentially a social gathering, such as a cocktail party. File past taxes for free A meeting with a group that includes persons who are not business associates at places such as cocktail lounges, country clubs, golf clubs, athletic clubs, or vacation resorts. File past taxes for free Associated Test Even if your expenses do not meet the directly-related test, they may meet the associated test. File past taxes for free To meet the associated test for entertainment expenses (including entertainment-related meals), you must show that the entertainment is: Associated with the active conduct of your trade or business, and Directly before or after a substantial business discussion (defined later). File past taxes for free Associated with trade or business. File past taxes for free   Generally, an expense is associated with the active conduct of your trade or business if you can show that you had a clear business purpose for having the expense. File past taxes for free The purpose may be to get new business or to encourage the continuation of an existing business relationship. File past taxes for free Substantial business discussion. File past taxes for free   Whether a business discussion is substantial depends on the facts of each case. File past taxes for free A business discussion will not be considered substantial unless you can show that you actively engaged in the discussion, meeting, negotiation, or other business transaction to get income or some other specific business benefit. File past taxes for free   The meeting does not have to be for any specified length of time, but you must show that the business discussion was substantial in relation to the meal or entertainment. File past taxes for free It is not necessary that you devote more time to business than to entertainment. File past taxes for free You do not have to discuss business during the meal or entertainment. File past taxes for free Meetings at conventions. File past taxes for free   You are considered to have a substantial business discussion if you attend meetings at a convention or similar event, or at a trade or business meeting sponsored and conducted by a business or professional organization. File past taxes for free However, your reason for attending the convention or meeting must be to further your trade or business. File past taxes for free The organization that sponsors the convention or meeting must schedule a program of business activities that is the main activity of the convention or meeting. File past taxes for free Directly before or after business discussion. File past taxes for free   If the entertainment is held on the same day as the business discussion, it is considered to be held directly before or after the business discussion. File past taxes for free   If the entertainment and the business discussion are not held on the same day, you must consider the facts of each case to see if the associated test is met. File past taxes for free Among the facts to consider are the place, date, and duration of the business discussion. File past taxes for free If you or your business associates are from out of town, you must also consider the dates of arrival and departure, and the reasons the entertainment and the discussion did not take place on the same day. File past taxes for free Example. File past taxes for free A group of business associates comes from out of town to your place of business to hold a substantial business discussion. File past taxes for free If you entertain those business guests on the evening before the business discussion, or on the evening of the day following the business discussion, the entertainment generally is considered to be held directly before or after the discussion. File past taxes for free The expense meets the associated test. File past taxes for free 50% Limit In general, you can deduct only 50% of your business-related meal and entertainment expenses. File past taxes for free (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 past taxes for free See Individuals subject to “hours of service” limits , later. File past taxes for free ) 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 past taxes for free Figure A summarizes the general rules explained in this section. File past taxes for free 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 past taxes for free Included expenses. File past taxes for free   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 past taxes for free 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 past taxes for free Figure A. File past taxes for free Does the 50% Limit Apply to Your Expenses? There are exceptions to these rules. File past taxes for free See Exceptions to the 50% Limit . File past taxes for free Please click here for the text description of the image. File past taxes for free Figure A. File past taxes for free Does the 50% limit apply to Your Expenses?TAs for Figure A are: Notice 87-23; Form 2106 instructions Application of 50% limit. File past taxes for free   The 50% limit on meal and entertainment expenses applies if the expense is otherwise deductible and is not covered by one of the exceptions discussed later. File past taxes for free   The 50% limit also applies to certain meal and entertainment expenses that are not business related. File past taxes for free It applies to meal and entertainment expenses you have for the production of income, including rental or royalty income. File past taxes for free It also applies to the cost of meals included in deductible educational expenses. File past taxes for free When to apply the 50% limit. File past taxes for free   You apply the 50% limit after determining the amount that would otherwise qualify for a deduction. File past taxes for free You first have to determine the amount of meal and entertainment expenses that would be deductible under the other rules discussed in this publication. File past taxes for free Example 1. File past taxes for free You spend $200 for a business-related meal. File past taxes for free If $110 of that amount is not allowable because it is lavish and extravagant, the remaining $90 is subject to the 50% limit. File past taxes for free Your deduction cannot be more than $45 (50% × $90). File past taxes for free Example 2. File past taxes for free You purchase two tickets to a concert and give them to a client. File past taxes for free You purchased the tickets through a ticket agent. File past taxes for free You paid $200 for the two tickets, which had a face value of $80 each ($160 total). File past taxes for free Your deduction cannot be more than $80 (50% × $160). File past taxes for free Exceptions to the 50% Limit Generally, business-related meal and entertainment expenses are subject to the 50% limit. File past taxes for free Figure A can help you determine if the 50% limit applies to you. File past taxes for free Expenses not subject to 50% limit. File past taxes for free   Your meal or entertainment expense is not subject to the 50% limit if the expense meets one of the following exceptions. File past taxes for free 1 - Employee's reimbursed expenses. File past taxes for free   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 past taxes for free Accountable plans are discussed in chapter 6. File past taxes for free 2 - Self-employed. File past taxes for free   If you are self-employed, your deductible meal and entertainment expenses are not subject to the 50% limit if all of the following requirements are met. File past taxes for free You have these expenses as an independent contractor. File past taxes for free Your customer or client reimburses you or gives you an allowance for these expenses in connection with services you perform. File past taxes for free You provide adequate records of these expenses to your customer or client. File past taxes for free (See chapter 5 . File past taxes for free )   In this case, your client or customer is subject to the 50% limit on the expenses. File past taxes for free Example. File past taxes for free You are a self-employed attorney who adequately accounts for meal and entertainment expenses to a client who reimburses you for these expenses. File past taxes for free You are not subject to the directly-related or associated test, nor are you subject to the 50% limit. File past taxes for free If the client can deduct the expenses, the client is subject to the 50% limit. File past taxes for free If you (as an independent contractor) have expenses for meals and entertainment related to providing services for a client but do not adequately account for and seek reimbursement from the client for those expenses, you are subject to the directly-related or associated test and to the 50% limit. File past taxes for free 3 - Advertising expenses. File past taxes for free   You are not subject to the 50% limit if you provide meals, entertainment, or recreational facilities to the general public as a means of advertising or promoting goodwill in the community. File past taxes for free For example, neither the expense of sponsoring a television or radio show nor the expense of distributing free food and beverages to the general public is subject to the 50% limit. File past taxes for free 4 - Sale of meals or entertainment. File past taxes for free   You are not subject to the 50% limit if you actually sell meals, entertainment, goods and services, or use of facilities to the public. File past taxes for free For example, if you run a nightclub, your expense for the entertainment you furnish to your customers, such as a floor show, is not subject to the 50% limit. File past taxes for free 5 - Charitable sports event. File past taxes for free   You are not subject to the 50% limit if you pay for a package deal that includes a ticket to a qualified charitable sports event. File past taxes for free For the conditions the sports event must meet, see Exception for events that benefit charitable organizations under What Entertainment Expenses Are Deductible?, later. File past taxes for free Individuals subject to “hours of service” limits. File past taxes for free   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 past taxes for free The percentage is 80%. File past taxes for free   Individuals subject to the Department of Transportation's “hours of service” limits include the following persons. File past taxes for free Certain air transportation workers (such as pilots, crew, dispatchers, mechanics, and control tower operators) who are under Federal Aviation Administration regulations. File past taxes for free Interstate truck operators and bus drivers who are under Department of Transportation regulations. File past taxes for free Certain railroad employees (such as engineers, conductors, train crews, dispatchers, and control operations personnel) who are under Federal Railroad Administration regulations. File past taxes for free Certain merchant mariners who are under Coast Guard regulations. File past taxes for free What Entertainment Expenses Are Deductible? This section explains different types of entertainment expenses you may be able to deduct. File past taxes for free Entertainment. File past taxes for free   Entertainment includes any activity generally considered to provide entertainment, amusement, or recreation. File past taxes for free Examples include entertaining guests at nightclubs; at social, athletic, and sporting clubs; at theaters; at sporting events; on yachts; or on hunting, fishing, vacation, and similar trips. File past taxes for free   Entertainment also may include meeting personal, living, or family needs of individuals, such as providing meals, a hotel suite, or a car to customers or their families. File past taxes for free A meal as a form of entertainment. File past taxes for free   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 past taxes for free A meal expense includes the cost of food, beverages, taxes, and tips for the meal. File past taxes for free To deduct an entertainment-related meal, you or your employee must be present when the food or beverages are provided. File past taxes for free    You cannot claim the cost of your meal both as an entertainment expense and as a travel expense. File past taxes for free    Meals sold in the normal course of your business are not considered entertainment. File past taxes for free Deduction may depend on your type of business. File past taxes for free   Your kind of business may determine if a particular activity is considered entertainment. File past taxes for free For example, if you are a dress designer and have a fashion show to introduce your new designs to store buyers, the show generally is not considered entertainment. File past taxes for free This is because fashion shows are typical in your business. File past taxes for free But, if you are an appliance distributor and hold a fashion show for the spouses of your retailers, the show generally is considered entertainment. File past taxes for free Separating costs. File past taxes for free   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 past taxes for free You must have a reasonable basis for making this allocation. File past taxes for free For example, you must allocate your expenses if a hotel includes entertainment in its lounge on the same bill with your room charge. File past taxes for free Taking turns paying for meals or entertainment. File past taxes for free   If a group of business acquaintances takes turns picking up each others' meal or entertainment checks primarily for personal reasons, without regard to whether any business purposes are served, no member of the group can deduct any part of the expense. File past taxes for free Lavish or extravagant expenses. File past taxes for free   You cannot deduct expenses for entertainment that are lavish or extravagant. File past taxes for free An expense is not considered lavish or extravagant if it is reasonable considering the facts and circumstances. File past taxes for free 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 past taxes for free Allocating between business and nonbusiness. File past taxes for free   If you entertain business and nonbusiness individuals at the same event, you must divide your entertainment expenses between business and nonbusiness. File past taxes for free You can deduct only the business part. File past taxes for free If you cannot establish the part of the expense for each person participating, allocate the expense to each participant on a pro rata basis. File past taxes for free Example. File past taxes for free You entertain a group of individuals that includes yourself, three business prospects, and seven social guests. File past taxes for free Only 4/11 of the expense qualifies as a business entertainment expense. File past taxes for free You cannot deduct the expenses for the seven social guests because those costs are nonbusiness expenses. File past taxes for free Trade association meetings. File past taxes for free   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 past taxes for free These organizations include business leagues, chambers of commerce, real estate boards, trade associations, and professional associations. File past taxes for free Entertainment tickets. File past taxes for free   Generally, you cannot deduct more than the face value of an entertainment ticket, even if you paid a higher price. File past taxes for free 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 past taxes for free Exception for events that benefit charitable organizations. File past taxes for free   Different rules apply when the cost of a ticket to a sports event benefits a charitable organization. File past taxes for free You can take into account the full cost you pay for the ticket, even if it is more than the face value, if all of the following conditions apply. File past taxes for free The event's main purpose is to benefit a qualified charitable organization. File past taxes for free The entire net proceeds go to the charity. File past taxes for free The event uses volunteers to perform substantially all the event's work. File past taxes for free    The 50% limit on entertainment does not apply to any expense for a package deal that includes a ticket to such a charitable sports event. File past taxes for free Example 1. File past taxes for free You purchase tickets to a golf tournament organized by the local volunteer fire company. File past taxes for free All net proceeds will be used to buy new fire equipment. File past taxes for free The volunteers will run the tournament. File past taxes for free You can deduct the entire cost of the tickets as a business expense if they otherwise qualify as an entertainment expense. File past taxes for free Example 2. File past taxes for free You purchase tickets to a college football game through a ticket broker. File past taxes for free After having a business discussion, you take a client to the game. File past taxes for free Net proceeds from the game go to colleges that qualify as charitable organizations. File past taxes for free However, since the colleges also pay individuals to perform services, such as coaching and recruiting, you can only use the face value of the tickets in determining your business deduction. File past taxes for free Skyboxes and other private luxury boxes. File past taxes for free   If you rent a skybox or other private luxury box for more than one event at the same sports arena, you generally cannot deduct more than the price of a nonluxury box seat ticket. File past taxes for free   To determine whether a skybox has been rented for more than one event, count each game or other performance as one event. File past taxes for free For example, renting a skybox for a series of playoff games is considered renting it for more than one event. File past taxes for free All skyboxes you rent in the same arena, along with any rentals by related parties, are considered in making this determination. File past taxes for free   Related parties include: Family members (spouses, ancestors, and lineal descendants), Parties who have made a reciprocal arrangement involving the sharing of skyboxes, Related corporations, A partnership and its principal partners, and A corporation and a partnership with common ownership. File past taxes for free Example. File past taxes for free You pay $3,000 to rent a 10-seat skybox at Team Stadium for three baseball games. File past taxes for free The cost of regular nonluxury box seats at each event is $30 a seat. File past taxes for free You can deduct (subject to the 50% limit) $900 ((10 seats × $30 each) × 3 events). File past taxes for free Food and beverages in skybox seats. File past taxes for free   If expenses for food and beverages are separately stated, you can deduct these expenses in addition to the amounts allowable for the skybox, subject to the requirements and limits that apply. File past taxes for free The amounts separately stated for food and beverages must be reasonable. File past taxes for free You cannot inflate the charges for food and beverages to avoid the limited deduction for skybox rentals. File past taxes for free What Entertainment Expenses Are Not Deductible? This section explains different types of entertainment expenses you generally may not be able to deduct. File past taxes for free Club dues and membership fees. File past taxes for free   You cannot deduct dues (including initiation fees) for membership in any club organized for: Business, Pleasure, Recreation, or Other social purpose. File past taxes for free This rule applies to any membership organization if one of its principal purposes is either: To conduct entertainment activities for members or their guests, or To provide members or their guests with access to entertainment facilities, discussed later. File past taxes for free   The purposes and activities of a club, not its name, will determine whether or not you can deduct the dues. File past taxes for free 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 past taxes for free Entertainment facilities. File past taxes for free   Generally, you cannot deduct any expense for the use of an entertainment facility. File past taxes for free This includes expenses for depreciation and operating costs such as rent, utilities, maintenance, and protection. File past taxes for free   An entertainment facility is any property you own, rent, or use for entertainment. File past taxes for free 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 past taxes for free Out-of-pocket expenses. File past taxes for free   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 past taxes for free These are not expenses for the use of an entertainment facility. File past taxes for free However, these expenses are subject to the directly-related and associated tests and to the 50% limit , all discussed earlier. File past taxes for free Expenses for spouses. File past taxes for free   You generally cannot deduct the cost of entertainment for your spouse or for the spouse of a customer. File past taxes for free However, you can deduct these costs if you can show you had a clear business purpose, rather than a personal or social purpose, for providing the entertainment. File past taxes for free Example. File past taxes for free You entertain a customer. File past taxes for free The cost is an ordinary and necessary business expense and is allowed under the entertainment rules. File past taxes for free The customer's spouse joins you because it is impractical to entertain the customer without the spouse. File past taxes for free You can deduct the cost of entertaining the customer's spouse. File past taxes for free If your spouse joins the party because the customer's spouse is present, the cost of the entertainment for your spouse is also deductible. File past taxes for free Gift or entertainment. File past taxes for free   Any item that might be considered either a gift or entertainment generally will be considered entertainment. File past taxes for free However, if you give a customer packaged food or beverages that you intend the customer to use at a later date, treat it as a gift. File past taxes for free   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 past taxes for free You can treat the tickets as either a gift or entertainment, whichever is to your advantage. File past taxes for free   You can change your treatment of the tickets at a later date by filing an amended return. File past taxes for free Generally, an amended return must be filed within 3 years from the date the original return was filed or within 2 years from the time the tax was paid, whichever is later. File past taxes for free   If you go with the customer to the event, you must treat the cost of the tickets as an entertainment expense. File past taxes for free You cannot choose, in this case, to treat the tickets as a gift. File past taxes for free Prev  Up  Next   Home   More Online Publications
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Life Cycle of an Exempt Organization

Organizations that meet the requirements of Internal Revenue Code section 501(a) are exempt from federal income taxation. In addition, charitable contributions made to some section 501(a) organizations by individuals and corporations are deductible under Code section 170.

This website provides information about points of intersection between organizations and the IRS. The content includes explanatory information, and links to forms that an organization may need to file with the IRS. The materials cover five stages in an organization's life cycle:

  1. Starting Out: Creating an organization under state law, acquiring an employer identification number, and identifying the appropriate federal tax classification.
  2. Applying for Exemption:  Acquiring, completing, and submitting application forms; how the IRS processes applications; and getting help from the IRS during the application process.
  3. Required Filings:  Annual exempt organization returns, unrelated business income tax filings, and other returns and reports that an organization may have to file.
  4. Ongoing Compliance:  How an organization can avoid jeopardizing its tax-exempt status, disclosure requirements, employment taxes, and other ongoing compliance issues.
  5. Significant Events:  Audits, private letter rulings, and termination procedures.

Life Cycle pages are available for the following types of organizations:

 

Page Last Reviewed or Updated: 19-Nov-2013

The File Past Taxes For Free

File past taxes for free Index , Hardest Hit Fund and Emergency Homeowners' Loan Programs. File past taxes for free , Form 1098. File past taxes for free , How To Report, Form 1098. File past taxes for free A Acquisition debt, Fully deductible interest. File past taxes for free , Home Acquisition Debt, Part of home not a qualified home. File past taxes for free Alimony, Divorced or separated individuals. File past taxes for free Amortization Points, General Rule Appraisal fees, Amounts charged for services. File past taxes for free Armed forces Housing allowance, Ministers' and military housing allowance. File past taxes for free Assistance (see Tax help) Average mortgage balance, Average Mortgage Balance B Borrowers More than one, More than one borrower. File past taxes for free Seller-paid points, treatment by buyer, Treatment by buyer. File past taxes for free Business Average mortgage balance, total amount of interest otherwise allowable to each activity, Line 13 Mortgage proceeds used for, Mortgage proceeds used for business or investment. File past taxes for free C Clergy Ministers' and military housing allowance, Ministers' and military housing allowance. File past taxes for free Cooperative housing, Cooperative apartment owner. File past taxes for free , Cooperative apartment owner. File past taxes for free , Special Rule for Tenant-Stockholders in Cooperative Housing Corporations, Form 1098. File past taxes for free Cost of home or improvements, Cost of home or improvements. File past taxes for free Credits, Mortgage interest credit. File past taxes for free D Date of mortgage, Date of the mortgage. File past taxes for free Debt Choice to treat as not secured by home, Choice to treat the debt as not secured by your home. File past taxes for free Grandfathered, Fully deductible interest. File past taxes for free , Grandfathered Debt, Line-of-credit mortgage. File past taxes for free Home acquisition, Fully deductible interest. File past taxes for free , Home Acquisition Debt Home equity, Fully deductible interest. File past taxes for free , Home Equity Debt Home equity only (Table 1), Home equity debt only. File past taxes for free Not secured by home, Debt not secured by home. File past taxes for free Secured, Secured Debt Deductions, Part I. File past taxes for free Home Mortgage Interest, Hardest Hit Fund and Emergency Homeowners' Loan Programs. File past taxes for free Home office, Office in home. File past taxes for free Mortgage insurance premiums, Claiming your deductible mortgage insurance premiums. File past taxes for free Points, General Rule, Claiming your deductible points. File past taxes for free Deed preparation costs, Amounts charged for services. File past taxes for free Divorced taxpayers, Divorced or separated individuals. File past taxes for free , Acquiring an interest in a home because of a divorce. File past taxes for free E Emergency Homeowners' Loan Program, Hardest Hit Fund and Emergency Homeowners' Loan Programs. File past taxes for free Equity debt, Fully deductible interest. File past taxes for free , Home Equity Debt, Fair market value (FMV). File past taxes for free Equity debt only (Table 1), Home equity debt only. File past taxes for free F Fair market value (FMV), Fair market value (FMV). File past taxes for free Fees Appraisal, Amounts charged for services. File past taxes for free Notaries, Amounts charged for services. File past taxes for free Points (see Points) Figures (see Tables and figures) Form 1040, Schedule A, How To Report, Table 2. File past taxes for free Where To Deduct Your Interest Expense Form 1040, Schedule C or C-EZ, Table 2. File past taxes for free Where To Deduct Your Interest Expense Form 1040, Schedule E, Table 2. File past taxes for free Where To Deduct Your Interest Expense Form 1040, Schedule F, Table 2. File past taxes for free Where To Deduct Your Interest Expense Form 1098, Form 1098, Mortgage Interest Statement Mortgage insurance premiums, Form 1098. File past taxes for free Form 8396, Mortgage interest credit. File past taxes for free Free tax services, Free help with your tax return. File past taxes for free G Grandfathered debt, Fully deductible interest. File past taxes for free , Grandfathered Debt, Line-of-credit mortgage. File past taxes for free Ground rents, Redeemable ground rents. File past taxes for free H Hardest Hit Fund Program, Hardest Hit Fund and Emergency Homeowners' Loan Programs. File past taxes for free Help (see Tax help) Home, Publication 936 - Introductory Material Acquisition debt, Fully deductible interest. File past taxes for free , Home Acquisition Debt Construction, Home under construction. File past taxes for free Cost of, Cost of home or improvements. File past taxes for free Destroyed, Home destroyed. File past taxes for free Divided use, Divided use of your home. File past taxes for free , Part of home not a qualified home. File past taxes for free , Part of home not a qualified home. File past taxes for free Equity debt, Fully deductible interest. File past taxes for free , Home Equity Debt Equity debt only (Table 1), Home equity debt only. File past taxes for free Fair market value, Fair market value (FMV). File past taxes for free Grandfathered debt, Fully deductible interest. File past taxes for free , Grandfathered Debt, Line-of-credit mortgage. File past taxes for free Improvement loan, points, Home improvement loan. File past taxes for free Main, Main home. File past taxes for free Office in, Office in home. File past taxes for free Qualified, Qualified Home Renting out part of, Renting out part of home. File past taxes for free Sale of, Sale of home. File past taxes for free Second, Second home. File past taxes for free Time-sharing arrangements, Time-sharing arrangements. File past taxes for free Housing allowance Ministers and military, Ministers' and military housing allowance. File past taxes for free I Improvements Cost of, Cost of home or improvements. File past taxes for free Home acquisition debt, Mortgage treated as used to buy, build, or improve home. File past taxes for free Points, Home improvement loan. File past taxes for free Substantial, Substantial improvement. File past taxes for free Interest, Part I. File past taxes for free Home Mortgage Interest (see also Mortgage interest) Interest rate method, Interest paid divided by interest rate method. File past taxes for free Refunded, Refunds of interest. File past taxes for free , Refunded interest. File past taxes for free Where to deduct, Table 2. File past taxes for free Where To Deduct Your Interest Expense Investments Average mortgage balance and total amount of interest allowable, Line 13 Mortgage proceeds used for, Mortgage proceeds invested in tax-exempt securities. File past taxes for free , Mortgage proceeds used for business or investment. File past taxes for free J Joint returns, Married taxpayers. File past taxes for free L Lender mortgage statements, Statements provided by your lender. File past taxes for free Limits Cooperative housing, mortgage interest deduction, Limits on deduction. File past taxes for free Deductibility of mortgage insurance premiums, Limit on deduction. File past taxes for free Deductibility of points, Limits on deduction. File past taxes for free Home acquisition debt, Home acquisition debt limit. File past taxes for free Home equity debt, Home equity debt limit. File past taxes for free Home mortgage interest deduction, Form 1098. File past taxes for free Qualified loan limit, Table 1. File past taxes for free Worksheet To Figure Your Qualified Loan Limit and Deductible Home Mortgage Interest For the Current Year See the Table 1 Instructions. File past taxes for free , Average Mortgage Balance Line-of-credit mortgage, Line-of-credit mortgage. File past taxes for free Loans, Mortgage proceeds used for business or investment. File past taxes for free , Mortgage treated as used to buy, build, or improve home. File past taxes for free (see also Mortgages) Home improvement, points, Home improvement loan. File past taxes for free Qualified loan limit, Table 1. File past taxes for free Worksheet To Figure Your Qualified Loan Limit and Deductible Home Mortgage Interest For the Current Year See the Table 1 Instructions. File past taxes for free M Main home, Main home. File past taxes for free Married taxpayers, Married taxpayers. File past taxes for free Military housing allowance, Ministers' and military housing allowance. File past taxes for free Ministers' housing allowance, Ministers' and military housing allowance. File past taxes for free Missing children, photographs of, Reminders Mixed-use mortgages, Mixed-use mortgages. File past taxes for free Mortgage insurance premiums Claiming deductible, Claiming your deductible mortgage insurance premiums. File past taxes for free Mortgage interest, Publication 936 - Introductory Material, Part I. File past taxes for free Home Mortgage Interest Cooperative housing, Figuring deductible home mortgage interest. File past taxes for free Credit, Mortgage interest credit. File past taxes for free Fully deductible interest, Fully deductible interest. File past taxes for free Home mortgage interest, Part I. File past taxes for free Home Mortgage Interest, Hardest Hit Fund and Emergency Homeowners' Loan Programs. File past taxes for free How to report, How To Report Late payment charges, Late payment charge on mortgage payment. File past taxes for free Limits on deduction, Part II. File past taxes for free Limits on Home Mortgage Interest Deduction Ministers' and military housing allowance, Ministers' and military housing allowance. File past taxes for free Prepaid interest, Prepaid interest. File past taxes for free , Prepaid interest on Form 1098. File past taxes for free Prepayment penalty, Mortgage prepayment penalty. File past taxes for free Refunds, Refunds of interest. File past taxes for free , Refunded interest. File past taxes for free Sale of home, Sale of home. File past taxes for free Special situations, Special Situations Statement, Form 1098, Mortgage Interest Statement Where to deduct, Table 2. File past taxes for free Where To Deduct Your Interest Expense Worksheet to figure (Table 1), Table 1. File past taxes for free Worksheet To Figure Your Qualified Loan Limit and Deductible Home Mortgage Interest For the Current Year See the Table 1 Instructions. File past taxes for free Mortgages Assistance payments (under sec. File past taxes for free 235 of National Housing Act), Mortgage assistance payments under section 235 of the National Housing Act. File past taxes for free Average balance, Average Mortgage Balance Date of, Date of the mortgage. File past taxes for free Ending early, Mortgage ending early. File past taxes for free Late qualifying, Mortgage that qualifies later. File past taxes for free Line-of-credit, Line-of-credit mortgage. File past taxes for free Mixed-use, Mixed-use mortgages. File past taxes for free Preparation costs for note or deed of trust, Amounts charged for services. File past taxes for free Proceeds invested in tax-exempt securities, Mortgage proceeds invested in tax-exempt securities. File past taxes for free Proceeds used for business, Mortgage proceeds used for business or investment. File past taxes for free Proceeds used for investment, Mortgage proceeds used for business or investment. File past taxes for free Qualified loan limit, Table 1. File past taxes for free Worksheet To Figure Your Qualified Loan Limit and Deductible Home Mortgage Interest For the Current Year See the Table 1 Instructions. File past taxes for free , Average Mortgage Balance Refinanced, Refinancing. File past taxes for free , Refinanced home acquisition debt. File past taxes for free , Refinanced grandfathered debt. File past taxes for free Reverse, Reverse mortgages. File past taxes for free Statements provided by lender, Statements provided by your lender. File past taxes for free To buy, build, or improve, Mortgage treated as used to buy, build, or improve home. File past taxes for free Wraparound, Wraparound mortgage. File past taxes for free N Nonredeemable ground rents, Nonredeemable ground rents. File past taxes for free Notary fees, Amounts charged for services. File past taxes for free O Office in home, Office in home. File past taxes for free P Penalties Mortgage prepayment, Mortgage prepayment penalty. File past taxes for free Points, Points, Deduction Allowed in Year Paid, Form 1098. File past taxes for free Claiming deductible, Claiming your deductible points. File past taxes for free Exception to general rule, Deduction Allowed in Year Paid Excess, Excess points. File past taxes for free Funds provided less than, Funds provided are less than points. File past taxes for free General rule, General Rule Home improvement loans, Home improvement loan. File past taxes for free Seller paid, Points paid by the seller. File past taxes for free Prepaid interest, Prepaid interest. File past taxes for free , Prepaid interest on Form 1098. File past taxes for free Prepayment penalties, Mortgage prepayment penalty. File past taxes for free Publications (see Tax help) Q Qualified homes, Qualified Home Qualified loan limit Average mortgage balance, Average Mortgage Balance Worksheet to figure (Table 1), Table 1. File past taxes for free Worksheet To Figure Your Qualified Loan Limit and Deductible Home Mortgage Interest For the Current Year See the Table 1 Instructions. File past taxes for free R Redeemable ground rents, Redeemable ground rents. File past taxes for free Refinancing, Refinancing. File past taxes for free Grandfathered debt, Refinanced grandfathered debt. File past taxes for free Home acquisition debt, Refinanced home acquisition debt. File past taxes for free Refunds, Refunds of interest. File past taxes for free , Refunded interest. File past taxes for free Rent Nonredeemable ground rents, Nonredeemable ground rents. File past taxes for free Redeemable ground rents, Redeemable ground rents. File past taxes for free Rental payments, Rental payments. File past taxes for free Renting of home Part of, Renting out part of home. File past taxes for free Time-sharing arrangements, Rental of time-share. File past taxes for free Repairs, Substantial improvement. File past taxes for free Reverse Mortgages, Reverse mortgages. File past taxes for free S Sale of home, Sale of home. File past taxes for free Second home, Second home. File past taxes for free , Deduction Allowed in Year Paid Secured debt, Secured Debt Seller-paid points, Points paid by the seller. File past taxes for free Separate returns, Separate returns. File past taxes for free Separated taxpayers, Divorced or separated individuals. File past taxes for free Spouses, Married taxpayers. File past taxes for free Statements provided by lender, Statements provided by your lender. File past taxes for free Stock Cooperative housing, Stock used to secure debt. File past taxes for free T Tables and figures Deductible home mortgage interest Fully deductible, determination of (Figure A), Fully deductible interest. File past taxes for free How to figure (Table 1), Table 1. File past taxes for free Worksheet To Figure Your Qualified Loan Limit and Deductible Home Mortgage Interest For the Current Year See the Table 1 Instructions. File past taxes for free Mortgage to buy, build, or improve home (Figure C), Mortgage treated as used to buy, build, or improve home. File past taxes for free Points (Figure B), Points Qualified loan limit worksheet (Table 1), Table 1. File past taxes for free Worksheet To Figure Your Qualified Loan Limit and Deductible Home Mortgage Interest For the Current Year See the Table 1 Instructions. File past taxes for free Tax credits, Mortgage interest credit. File past taxes for free Tax help, How To Get Tax Help Tax-exempt securities Mortgage proceeds invested in, Mortgage proceeds invested in tax-exempt securities. File past taxes for free Time-sharing arrangements, Time-sharing arrangements. File past taxes for free V Valuation Fair market value, Fair market value (FMV). File past taxes for free W Worksheets Deductible home mortgage interest, Table 1. File past taxes for free Worksheet To Figure Your Qualified Loan Limit and Deductible Home Mortgage Interest For the Current Year See the Table 1 Instructions. File past taxes for free Qualified loan limit, Table 1. File past taxes for free Worksheet To Figure Your Qualified Loan Limit and Deductible Home Mortgage Interest For the Current Year See the Table 1 Instructions. File past taxes for free Wraparound mortgages, Wraparound mortgage. File past taxes for free Prev  Up     Home   More Online Publications