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 Tax Amendment

Free 2012 E FileFile My State Tax Return FreeSc Tax Forms 1040ezIrs FreeWhere To Get 2011 Tax FormsEfile 1040ezEarned Income Tax Credit2009 1040 FormsFile Your 2011 Taxes For FreeHow To Amend A Tax Return 2013Tax Debt HelpHow To Amend A Tax Return 20112012 1040ez Tax FormE File 2011 Tax Return In 2013Free State Tax Return E-fileDoes A Working Student Have To File For TaxesFile Amended Tax Return OnlinePrint State Tax FormFiling Taxes 2014How To File Amended Tax Return For 20102011 Income Tax Forms IndividualAmended Tax Return Deadline1040 Ez Forms 2014Tax Forms Online 2012File Taxes For 2010 Online FreePrevious Year Tax Forms2012 Tax Return TurbotaxAmended Irs Tax FormsFile Free Tax ExtensionEz1040Irs 1040ez Form 2012H & R Block Free TaxState Tax Filing FreeIrs Form 1040 EzFree State Tax Preparation And FilingStudents And TaxesFile Amended Tax Return 2011How To File 2010 Tax ReturnWho Can Use 1040ez FormState Tax Return Free E-file

File Tax Amendment

File tax amendment 2. File tax amendment   Entertainment Table of Contents Directly-Related Test Associated TestMeetings at conventions. File tax amendment 50% LimitExceptions to the 50% Limit What Entertainment Expenses Are Deductible?A meal as a form of entertainment. File tax amendment Deduction may depend on your type of business. File tax amendment Exception for events that benefit charitable organizations. File tax amendment Food and beverages in skybox seats. File tax amendment What Entertainment Expenses Are Not Deductible?Out-of-pocket expenses. File tax amendment You may be able to deduct business-related entertainment expenses you have for entertaining a client, customer, or employee. File tax amendment The rules and definitions are summarized in Table 2-1 . File tax amendment You can deduct entertainment expenses only if they are both ordinary and necessary and meet one of the following tests. File tax amendment Directly-related test. File tax amendment Associated test. File tax amendment Both of these tests are explained later. File tax amendment An ordinary expense is one that is common and accepted in your trade or business. File tax amendment A necessary expense is one that is helpful and appropriate for your business. File tax amendment An expense does not have to be required to be considered necessary. File tax amendment The amount you can deduct for entertainment expenses may be limited. File tax amendment Generally, you can deduct only 50% of your unreimbursed entertainment expenses. File tax amendment This limit is discussed later under 50% Limit. File tax amendment 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 tax amendment 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 tax amendment Even if you show that business was the main purpose, you generally cannot deduct the expenses for the use of an entertainment facility. File tax amendment See Entertainment facilities under What Entertainment Expenses Are Not Deductible? later in this chapter. File tax amendment You must consider all the facts, including the nature of the business transacted and the reasons for conducting business during the entertainment. File tax amendment It is not necessary to devote more time to business than to entertainment. File tax amendment However, if the business discussion is only incidental to the entertainment, the entertainment expenses do not meet the directly-related test. File tax amendment Table 2-1. File tax amendment 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 tax amendment Definitions Entertainment includes any activity generally considered to provide entertainment, amusement, or recreation, and includes meals provided to a customer or client. File tax amendment An ordinary expense is one that is common and accepted in your trade or business. File tax amendment A necessary expense is one that is helpful and appropriate. File tax amendment 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 tax amendment   Associated test Entertainment is associated with your trade or business, and Entertainment is directly before or after a substantial business discussion. File tax amendment 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 tax amendment You cannot deduct expenses that are lavish or extravagant under the circumstances. File tax amendment You generally can deduct only 50% of your unreimbursed entertainment expenses (see 50% Limit ). File tax amendment You do not have to show that business income or other business benefit actually resulted from each entertainment expense. File tax amendment Clear business setting. File tax amendment   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 tax amendment The following situations are examples of entertainment in a clear business setting. File tax amendment Entertainment in a hospitality room at a convention where business goodwill is created through the display or discussion of business products. File tax amendment 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 tax amendment 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 tax amendment 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 tax amendment Expenses not considered directly related. File tax amendment   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 tax amendment The following are examples of situations where there are substantial distractions. File tax amendment A meeting or discussion at a nightclub, theater, or sporting event. File tax amendment A meeting or discussion during what is essentially a social gathering, such as a cocktail party. File tax amendment 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 tax amendment Associated Test Even if your expenses do not meet the directly-related test, they may meet the associated test. File tax amendment 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 tax amendment Associated with trade or business. File tax amendment   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 tax amendment The purpose may be to get new business or to encourage the continuation of an existing business relationship. File tax amendment Substantial business discussion. File tax amendment   Whether a business discussion is substantial depends on the facts of each case. File tax amendment 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 tax amendment   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 tax amendment It is not necessary that you devote more time to business than to entertainment. File tax amendment You do not have to discuss business during the meal or entertainment. File tax amendment Meetings at conventions. File tax amendment   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 tax amendment However, your reason for attending the convention or meeting must be to further your trade or business. File tax amendment 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 tax amendment Directly before or after business discussion. File tax amendment   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 tax amendment   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 tax amendment Among the facts to consider are the place, date, and duration of the business discussion. File tax amendment 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 tax amendment Example. File tax amendment A group of business associates comes from out of town to your place of business to hold a substantial business discussion. File tax amendment 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 tax amendment The expense meets the associated test. File tax amendment 50% Limit In general, you can deduct only 50% of your business-related meal and entertainment expenses. File tax amendment (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 tax amendment See Individuals subject to “hours of service” limits , later. File tax amendment ) 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 tax amendment Figure A summarizes the general rules explained in this section. File tax amendment 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 tax amendment Included expenses. File tax amendment   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 tax amendment 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 tax amendment Figure A. File tax amendment Does the 50% Limit Apply to Your Expenses? There are exceptions to these rules. File tax amendment See Exceptions to the 50% Limit . File tax amendment Please click here for the text description of the image. File tax amendment Figure A. File tax amendment Does the 50% limit apply to Your Expenses?TAs for Figure A are: Notice 87-23; Form 2106 instructions Application of 50% limit. File tax amendment   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 tax amendment   The 50% limit also applies to certain meal and entertainment expenses that are not business related. File tax amendment It applies to meal and entertainment expenses you have for the production of income, including rental or royalty income. File tax amendment It also applies to the cost of meals included in deductible educational expenses. File tax amendment When to apply the 50% limit. File tax amendment   You apply the 50% limit after determining the amount that would otherwise qualify for a deduction. File tax amendment 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 tax amendment Example 1. File tax amendment You spend $200 for a business-related meal. File tax amendment If $110 of that amount is not allowable because it is lavish and extravagant, the remaining $90 is subject to the 50% limit. File tax amendment Your deduction cannot be more than $45 (50% × $90). File tax amendment Example 2. File tax amendment You purchase two tickets to a concert and give them to a client. File tax amendment You purchased the tickets through a ticket agent. File tax amendment You paid $200 for the two tickets, which had a face value of $80 each ($160 total). File tax amendment Your deduction cannot be more than $80 (50% × $160). File tax amendment Exceptions to the 50% Limit Generally, business-related meal and entertainment expenses are subject to the 50% limit. File tax amendment Figure A can help you determine if the 50% limit applies to you. File tax amendment Expenses not subject to 50% limit. File tax amendment   Your meal or entertainment expense is not subject to the 50% limit if the expense meets one of the following exceptions. File tax amendment 1 - Employee's reimbursed expenses. File tax amendment   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 tax amendment Accountable plans are discussed in chapter 6. File tax amendment 2 - Self-employed. File tax amendment   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 tax amendment You have these expenses as an independent contractor. File tax amendment Your customer or client reimburses you or gives you an allowance for these expenses in connection with services you perform. File tax amendment You provide adequate records of these expenses to your customer or client. File tax amendment (See chapter 5 . File tax amendment )   In this case, your client or customer is subject to the 50% limit on the expenses. File tax amendment Example. File tax amendment You are a self-employed attorney who adequately accounts for meal and entertainment expenses to a client who reimburses you for these expenses. File tax amendment You are not subject to the directly-related or associated test, nor are you subject to the 50% limit. File tax amendment If the client can deduct the expenses, the client is subject to the 50% limit. File tax amendment 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 tax amendment 3 - Advertising expenses. File tax amendment   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 tax amendment 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 tax amendment 4 - Sale of meals or entertainment. File tax amendment   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 tax amendment 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 tax amendment 5 - Charitable sports event. File tax amendment   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 tax amendment For the conditions the sports event must meet, see Exception for events that benefit charitable organizations under What Entertainment Expenses Are Deductible?, later. File tax amendment Individuals subject to “hours of service” limits. File tax amendment   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 tax amendment The percentage is 80%. File tax amendment   Individuals subject to the Department of Transportation's “hours of service” limits include the following persons. File tax amendment Certain air transportation workers (such as pilots, crew, dispatchers, mechanics, and control tower operators) who are under Federal Aviation Administration regulations. File tax amendment Interstate truck operators and bus drivers who are under Department of Transportation regulations. File tax amendment Certain railroad employees (such as engineers, conductors, train crews, dispatchers, and control operations personnel) who are under Federal Railroad Administration regulations. File tax amendment Certain merchant mariners who are under Coast Guard regulations. File tax amendment What Entertainment Expenses Are Deductible? This section explains different types of entertainment expenses you may be able to deduct. File tax amendment Entertainment. File tax amendment   Entertainment includes any activity generally considered to provide entertainment, amusement, or recreation. File tax amendment 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 tax amendment   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 tax amendment A meal as a form of entertainment. File tax amendment   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 tax amendment A meal expense includes the cost of food, beverages, taxes, and tips for the meal. File tax amendment To deduct an entertainment-related meal, you or your employee must be present when the food or beverages are provided. File tax amendment    You cannot claim the cost of your meal both as an entertainment expense and as a travel expense. File tax amendment    Meals sold in the normal course of your business are not considered entertainment. File tax amendment Deduction may depend on your type of business. File tax amendment   Your kind of business may determine if a particular activity is considered entertainment. File tax amendment 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 tax amendment This is because fashion shows are typical in your business. File tax amendment 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 tax amendment Separating costs. File tax amendment   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 tax amendment You must have a reasonable basis for making this allocation. File tax amendment For example, you must allocate your expenses if a hotel includes entertainment in its lounge on the same bill with your room charge. File tax amendment Taking turns paying for meals or entertainment. File tax amendment   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 tax amendment Lavish or extravagant expenses. File tax amendment   You cannot deduct expenses for entertainment that are lavish or extravagant. File tax amendment An expense is not considered lavish or extravagant if it is reasonable considering the facts and circumstances. File tax amendment 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 tax amendment Allocating between business and nonbusiness. File tax amendment   If you entertain business and nonbusiness individuals at the same event, you must divide your entertainment expenses between business and nonbusiness. File tax amendment You can deduct only the business part. File tax amendment 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 tax amendment Example. File tax amendment You entertain a group of individuals that includes yourself, three business prospects, and seven social guests. File tax amendment Only 4/11 of the expense qualifies as a business entertainment expense. File tax amendment You cannot deduct the expenses for the seven social guests because those costs are nonbusiness expenses. File tax amendment Trade association meetings. File tax amendment   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 tax amendment These organizations include business leagues, chambers of commerce, real estate boards, trade associations, and professional associations. File tax amendment Entertainment tickets. File tax amendment   Generally, you cannot deduct more than the face value of an entertainment ticket, even if you paid a higher price. File tax amendment 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 tax amendment Exception for events that benefit charitable organizations. File tax amendment   Different rules apply when the cost of a ticket to a sports event benefits a charitable organization. File tax amendment 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 tax amendment The event's main purpose is to benefit a qualified charitable organization. File tax amendment The entire net proceeds go to the charity. File tax amendment The event uses volunteers to perform substantially all the event's work. File tax amendment    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 tax amendment Example 1. File tax amendment You purchase tickets to a golf tournament organized by the local volunteer fire company. File tax amendment All net proceeds will be used to buy new fire equipment. File tax amendment The volunteers will run the tournament. File tax amendment You can deduct the entire cost of the tickets as a business expense if they otherwise qualify as an entertainment expense. File tax amendment Example 2. File tax amendment You purchase tickets to a college football game through a ticket broker. File tax amendment After having a business discussion, you take a client to the game. File tax amendment Net proceeds from the game go to colleges that qualify as charitable organizations. File tax amendment 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 tax amendment Skyboxes and other private luxury boxes. File tax amendment   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 tax amendment   To determine whether a skybox has been rented for more than one event, count each game or other performance as one event. File tax amendment For example, renting a skybox for a series of playoff games is considered renting it for more than one event. File tax amendment All skyboxes you rent in the same arena, along with any rentals by related parties, are considered in making this determination. File tax amendment   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 tax amendment Example. File tax amendment You pay $3,000 to rent a 10-seat skybox at Team Stadium for three baseball games. File tax amendment The cost of regular nonluxury box seats at each event is $30 a seat. File tax amendment You can deduct (subject to the 50% limit) $900 ((10 seats × $30 each) × 3 events). File tax amendment Food and beverages in skybox seats. File tax amendment   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 tax amendment The amounts separately stated for food and beverages must be reasonable. File tax amendment You cannot inflate the charges for food and beverages to avoid the limited deduction for skybox rentals. File tax amendment What Entertainment Expenses Are Not Deductible? This section explains different types of entertainment expenses you generally may not be able to deduct. File tax amendment Club dues and membership fees. File tax amendment   You cannot deduct dues (including initiation fees) for membership in any club organized for: Business, Pleasure, Recreation, or Other social purpose. File tax amendment 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 tax amendment   The purposes and activities of a club, not its name, will determine whether or not you can deduct the dues. File tax amendment 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 tax amendment Entertainment facilities. File tax amendment   Generally, you cannot deduct any expense for the use of an entertainment facility. File tax amendment This includes expenses for depreciation and operating costs such as rent, utilities, maintenance, and protection. File tax amendment   An entertainment facility is any property you own, rent, or use for entertainment. File tax amendment 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 tax amendment Out-of-pocket expenses. File tax amendment   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 tax amendment These are not expenses for the use of an entertainment facility. File tax amendment However, these expenses are subject to the directly-related and associated tests and to the 50% limit , all discussed earlier. File tax amendment Expenses for spouses. File tax amendment   You generally cannot deduct the cost of entertainment for your spouse or for the spouse of a customer. File tax amendment 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 tax amendment Example. File tax amendment You entertain a customer. File tax amendment The cost is an ordinary and necessary business expense and is allowed under the entertainment rules. File tax amendment The customer's spouse joins you because it is impractical to entertain the customer without the spouse. File tax amendment You can deduct the cost of entertaining the customer's spouse. File tax amendment 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 tax amendment Gift or entertainment. File tax amendment   Any item that might be considered either a gift or entertainment generally will be considered entertainment. File tax amendment 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 tax amendment   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 tax amendment You can treat the tickets as either a gift or entertainment, whichever is to your advantage. File tax amendment   You can change your treatment of the tickets at a later date by filing an amended return. File tax amendment 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 tax amendment   If you go with the customer to the event, you must treat the cost of the tickets as an entertainment expense. File tax amendment You cannot choose, in this case, to treat the tickets as a gift. File tax amendment Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

Advisory Committee on Tax Exempt and Government Entities (ACT)

Mission and Composition

The Advisory Committee on Tax Exempt and Government Entities (ACT) is governed by the Federal Advisory Committee Act, Public Law 92-463. The ACT is an organized public forum for discussion of relevant employee plans, exempt organizations, tax-exempt bonds, and federal, state, local and Indian tribal government issues. The ACT also enables the IRS to receive regular input on the development and implementation of IRS policy concerning these communities. ACT members present interested public's observations about current or proposed IRS policies, programs and procedures as well as suggest improvements through a yearly final report.

ACT members are appointed by the Department of the Treasury upon recommendation of the Commissioner of the IRS, and serve for two-year terms. Terms can be extended for an additional year with approval from the IRS Commissioner of Tax Exempt and Government Entities. The IRS seeks a diverse group of members representing a broad spectrum of persons experienced in employee plans, exempt organizations, tax-exempt bonds, and federal, state, local and Indian tribal governments. ACT members meet in Washington, DC approximately five times a year, each session lasting two days. Members are not paid for their time or services. Members are reimbursed for their travel-related expenses to attend working sessions and public meetings, in accordance with 5 U.S.C. 5703. View the 2013 ACT Renewal Charter.

Nomination Process

The IRS requests nominations for membership on the ACT in the fall of each year.  Subscribe to IRS Newswire to receive announcements.  Interested parties may nominate themselves or another qualified person for membership. Nominations should describe and document the proposed member's qualifications for ACT membership, including the nominee's past or current affiliations and dealings with the particular community or segment of the community that he or she wishes to represent (such as employee plans). Nominations should also specify the vacancy for which they wish to be considered.

Clearance Process

Selected nominees must go through a clearance process before appointment by the Department of the Treasury. In accordance with the Department of the Treasury Directive 21-03, the clearance process includes, among other things, pre-appointment and annual tax checks, and an FBI criminal and subversive name check, fingerprint check, and security clearance.

Read past ACT reports.

For additional information, please contact:

Internal Revenue Service
ATTN: Mark Kirbabas
Acting Designated Federal Officer for the ACT
TEGE/SE:T:CL
NCA-676
1111 Constitution Avenue, NW
Washington, DC 20224-0002

Page Last Reviewed or Updated: 16-Sep-2013

The File Tax Amendment

File tax amendment Publication 1542 - Introductory Material Table of Contents What's New IntroductionOrdering forms and publications. File tax amendment Tax questions. File tax amendment What's New Future developments. File tax amendment  The IRS has created a page on IRS. File tax amendment gov for information about Publication 1542, at www. File tax amendment irs. File tax amendment gov/pub1542. File tax amendment Information about any future developments affecting Publication 1542 (such as legislation enacted after we release it) will be posted on that page. File tax amendment Introduction This publication is for employers who pay a per diem allowance to employees for business travel away from home within the continental United States (CONUS) (the 48 contiguous states), on or after October 1, 2010, and before January 1, 2011. File tax amendment It gives the maximum per diem rate you can use without treating part of the per diem allowance as wages for tax purposes. File tax amendment For a detailed discussion on the tax treatment of a per diem allowance, see chapter 11 of Publication 535, Business Expenses, or Revenue Procedure 2011-47, 2011-42 I. File tax amendment R. File tax amendment B. File tax amendment 520, which can be found on the Internet at www. File tax amendment irs. File tax amendment gov/irb/2011-42_IRB/ar12. File tax amendment html. File tax amendment Per diem rates on the Internet. File tax amendment   You will find links to per diem rates at www. File tax amendment gsa. File tax amendment gov/perdiem, including links to: CONUS per diem rates; Per diem rates for areas outside the continental United States (OCONUS), such as Alaska, Hawaii, Puerto Rico, and U. File tax amendment S. File tax amendment possessions; and Foreign per diem rates. File tax amendment Publication 1542 revisions. File tax amendment   Publication 1542 is available only on the Internet at IRS. File tax amendment gov. File tax amendment Print copies can no longer be ordered. File tax amendment   During the year, as changes to the federal per diem rates (updates) are announced by the General Services Administration (GSA), we will incorporate the changes into Publication 1542. File tax amendment An article on IRS. File tax amendment gov will alert you to which locations have updated rates. File tax amendment To reach these articles, go to www. File tax amendment irs. File tax amendment gov/formspubs and click on “Changes to Current Tax Products,” under Important Changes. File tax amendment You will find the new rates in Table 4. File tax amendment   We will also incorporate mid-year changes to the high-low rates into Publication 1542. File tax amendment You will be alerted to these changes by a similar article on IRS. File tax amendment gov and can find the changes in Table 2 of the revised publication. File tax amendment   The annual changes, both federal per diem and high-low rates, will be incorporated into the publication as soon as possible after being announced by GSA and the IRS. File tax amendment The annual issue of the publication should be available each year in mid- to late-October. File tax amendment Comments and suggestions. File tax amendment   We welcome your comments about this publication and your suggestions for future editions. File tax amendment   You can write to us at the following address: Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. File tax amendment NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. File tax amendment Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. File tax amendment   You can email us at taxforms@irs. File tax amendment gov. File tax amendment Please put “Publications Comment” on the subject line. File tax amendment You can also send us comments from www. File tax amendment irs. File tax amendment gov/formspubs/, select “Comment on Tax Forms and Publications” under “Information about. File tax amendment ”   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 tax amendment Ordering forms and publications. File tax amendment   Visit www. File tax amendment irs. File tax amendment gov/formspubs/ to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. File tax amendment Internal Revenue Service 1201 N. File tax amendment Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. File tax amendment   If you have a tax question, check the information available on IRS. File tax amendment gov or call 1-800-829-1040. File tax amendment We cannot answer tax questions sent to either of the above addresses. File tax amendment Prev  Up  Next   Home   More Online Publications