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File taxes online Publication 590 - Introductory Material Table of Contents What's New for 2013 What's New for 2014 Reminders IntroductionOrdering forms and publications. File taxes online Tax questions. File taxes online Useful Items - You may want to see: Note. File taxes online After 2013, Publication 590 will be split into two separate publications as follows. File taxes online Publication 590-A, will focus on contributions to traditional IRAs as well as Roth IRAs. File taxes online This publication will include the rules for rollover and conversion contributions. File taxes online Publication 590-B, will focus on distributions from traditional IRAs as well as Roth IRAs. File taxes online This publication will include the rules for required minimum distributions and IRA beneficiaries. File taxes online What's New for 2013 Traditional IRA contribution and deduction limit. File taxes online  The contribution limit to your traditional IRA for 2013 will be increased to the smaller of the following amounts: $5,500, or Your taxable compensation for the year. File taxes online If you were age 50 or older before 2014, the most that can be contributed to your traditional IRA for 2013 will be the smaller of the following amounts: $6,500, or Your taxable compensation for the year. File taxes online For more information, see How Much Can Be Contributed? in chapter 1. File taxes online Roth IRA contribution limit. File taxes online  If contributions on your behalf are made only to Roth IRAs, your contribution limit for 2013 will generally be the lesser of: $5,500, or Your taxable compensation for the year. File taxes online If you were age 50 or older before 2014 and contributions on your behalf were made only to Roth IRAs, your contribution limit for 2013 will generally be the lesser of: $6,500, or Your taxable compensation for the year. File taxes online However, if your modified adjusted gross income (AGI) is above a certain amount, your contribution limit may be reduced. File taxes online For more information, see How Much Can Be Contributed? under Can You Contribute to a Roth IRA? in chapter 2. File taxes online Modified AGI limit for traditional IRA contributions increased. File taxes online  For 2013, if you were covered by a retirement plan at work, your deduction for contributions to a traditional IRA is reduced (phased out) if your modified AGI is: More than $95,000 but less than $115,000 for a married couple filing a joint return or a qualifying widow(er), More than $59,000 but less than $69,000 for a single individual or head of household, or Less than $10,000 for a married individual filing a separate return. File taxes online If you either lived with your spouse or file a joint return, and your spouse was covered by a retirement plan at work, but you were not, your deduction is phased out if your modified AGI is more than $178,000 but less than $188,000. File taxes online If your modified AGI is $188,000 or more, you cannot take a deduction for contributions to a traditional IRA. File taxes online See How Much Can You Deduct? in chapter 1. File taxes online Modified AGI limit for Roth IRA contributions increased. File taxes online  For 2013, your Roth IRA contribution limit is reduced (phased out) in the following situations. File taxes online Your filing status is married filing jointly or qualifying widow(er) and your modified AGI is at least $178,000. File taxes online You cannot make a Roth IRA contribution if your modified AGI is $188,000 or more. File taxes online Your filing status is single, head of household, or married filing separately and you did not live with your spouse at any time in 2013 and your modified AGI is at least $112,000. File taxes online You cannot make a Roth IRA contribution if your modified AGI is $127,000 or more. File taxes online Your filing status is married filing separately, you lived with your spouse at any time during the year, and your modified AGI is more than -0-. File taxes online You cannot make a Roth IRA contribution if your modified AGI is $10,000 or more. File taxes online See Can You Contribute to a Roth IRA? in chapter 2. File taxes online Net Investment Income Tax. File taxes online  For purposes of the Net Investment Income Tax (NIIT), net investment income does not include distributions from a qualified retirement plan (for example, 401(a), 403(a), 403(b), 457(b) plans, and IRAs). File taxes online However, these distributions are taken into account when determining the modified adjusted gross income threshold. File taxes online Distributions from a nonqualified retirement plan are included in net investment income. File taxes online See Form 8960, Net Investment Income Tax—Individuals, Estates, and Trusts, and its instructions for more information. File taxes online Kay Bailey Hutchison Spousal IRA. File taxes online . File taxes online  In 2013, spousal IRAs were renamed to Kay Bailey Hutchison Spousal IRAs. File taxes online There are no changes to the rules regarding these IRAs. File taxes online See Kay Bailey Hutchison Spousal IRA Limit in chapter 1 for more information. File taxes online What's New for 2014 Modified AGI limit for traditional IRA contributions increased. File taxes online  For 2014, if you are covered by a retirement plan at work, your deduction for contributions to a traditional IRA is reduced (phased out) if your modified AGI is: More than $96,000 but less than $116,000 for a married couple filing a joint return or a qualifying widow(er), More than $60,000 but less than $70,000 for a single individual or head of household, or Less than $10,000 for a married individual filing a separate return. File taxes online If you either live with your spouse or file a joint return, and your spouse is covered by a retirement plan at work, but you are not, your deduction is phased out if your modified AGI is more than $181,000 but less than $191,000. File taxes online If your modified AGI is $191,000 or more, you cannot take a deduction for contributions to a traditional IRA. File taxes online Modified AGI limit for Roth IRA contributions increased. File taxes online  For 2014, your Roth IRA contribution limit is reduced (phased out) in the following situations. File taxes online Your filing status is married filing jointly or qualifying widow(er) and your modified AGI is at least $181,000. File taxes online You cannot make a Roth IRA contribution if your modified AGI is $191,000 or more. File taxes online Your filing status is single, head of household, or married filing separately and you did not live with your spouse at any time in 2014 and your modified AGI is at least $114,000. File taxes online You cannot make a Roth IRA contribution if your modified AGI is $129,000 or more. File taxes online Your filing status is married filing separately, you lived with your spouse at any time during the year, and your modified AGI is more than -0-. File taxes online You cannot make a Roth IRA contribution if your modified AGI is $10,000 or more. File taxes online Reminders Future developments. File taxes online  For the latest information about developments related to Publication 590, such as legislation enacted after it was published, go to www. File taxes online irs. File taxes online gov/pub590. File taxes online Simplified employee pension (SEP). File taxes online  SEP IRAs are not covered in this publication. File taxes online They are covered in Publication 560, Retirement Plans for Small Business. File taxes online Deemed IRAs. File taxes online  A qualified employer plan (retirement plan) can maintain a separate account or annuity under the plan (a deemed IRA) to receive voluntary employee contributions. File taxes online If the separate account or annuity otherwise meets the requirements of an IRA, it will be subject only to IRA rules. File taxes online An employee's account can be treated as a traditional IRA or a Roth IRA. File taxes online For this purpose, a “qualified employer plan” includes: A qualified pension, profit-sharing, or stock bonus plan (section 401(a) plan), A qualified employee annuity plan (section 403(a) plan), A tax-sheltered annuity plan (section 403(b) plan), and A deferred compensation plan (section 457 plan) maintained by a state, a political subdivision of a state, or an agency or instrumentality of a state or political subdivision of a state. File taxes online Contributions to both traditional and Roth IRAs. File taxes online  For information on your combined contribution limit if you contribute to both traditional and Roth IRAs, see Roth IRAs and traditional IRAs under How Much Can Be Contributed? in chapter 2. File taxes online Statement of required minimum distribution (RMD). File taxes online  If an RMD is required from your IRA, the trustee, custodian, or issuer that held the IRA at the end of the preceding year must either report the amount of the RMD to you, or offer to calculate it for you. File taxes online The report or offer must include the date by which the amount must be distributed. File taxes online The report is due January 31 of the year in which the minimum distribution is required. File taxes online It can be provided with the year-end fair market value statement that you normally get each year. File taxes online No report is required for section 403(b) contracts (generally tax-sheltered annuities) or for IRAs of owners who have died. File taxes online IRA interest. File taxes online  Although interest earned from your IRA is generally not taxed in the year earned, it is not tax-exempt interest. File taxes online Tax on your traditional IRA is generally deferred until you take a distribution. File taxes online Do not report this interest on your return as tax-exempt interest. File taxes online For more information on tax-exempt interest, see the instructions for your tax return. File taxes online Photographs of missing children. File taxes online  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. File taxes online Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. File taxes online 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 taxes online Introduction This publication discusses individual retirement arrangements (IRAs). File taxes online An IRA is a personal savings plan that gives you tax advantages for setting aside money for retirement. File taxes online What are some tax advantages of an IRA?   Two tax advantages of an IRA are that: Contributions you make to an IRA may be fully or partially deductible, depending on which type of IRA you have and on your circumstances, and Generally, amounts in your IRA (including earnings and gains) are not taxed until distributed. File taxes online In some cases, amounts are not taxed at all if distributed according to the rules. File taxes online What's in this publication?   This publication discusses traditional, Roth, and SIMPLE IRAs. File taxes online It explains the rules for: Setting up an IRA, Contributing to an IRA, Transferring money or property to and from an IRA, Handling an inherited IRA, Receiving distributions (making withdrawals) from an IRA, and Taking a credit for contributions to an IRA. File taxes online   It also explains the penalties and additional taxes that apply when the rules are not followed. File taxes online To assist you in complying with the tax rules for IRAs, this publication contains worksheets, sample forms, and tables, which can be found throughout the publication and in the appendices at the back of the publication. File taxes online How to use this publication. File taxes online   The rules that you must follow depend on which type of IRA you have. File taxes online Use Table I-1 to help you determine which parts of this publication to read. File taxes online Also use Table I-1 if you were referred to this publication from instructions to a form. File taxes online Comments and suggestions. File taxes online   We welcome your comments about this publication and your suggestions for future editions. File taxes online   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. File taxes online NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. File taxes online Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. File taxes online   You can send your comments from www. File taxes online irs. File taxes online gov/formspubs/. File taxes online Click on “More Information” and then on “Comment on Tax Forms and Publications”. File taxes online   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 taxes online Ordering forms and publications. File taxes online   Visit www. File taxes online irs. File taxes online 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 taxes online Internal Revenue Service 1201 N. File taxes online Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. File taxes online   If you have a tax question, check the information available on IRS. File taxes online gov or call 1-800-829-1040. File taxes online We cannot answer tax questions sent to either of the above addresses. File taxes online Useful Items - You may want to see: Publications 560 Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans) 571 Tax-Sheltered Annuity Plans (403(b) Plans) 575 Pension and Annuity Income 939 General Rule for Pensions and Annuities Forms (and instructions) W-4P Withholding Certificate for Pension or Annuity Payments 1099-R Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. File taxes online 5304-SIMPLE Savings Incentive Match Plan for Employees of Small Employers (SIMPLE)–Not for Use With a Designated Financial Institution 5305-S SIMPLE Individual Retirement Trust Account 5305-SA SIMPLE Individual Retirement Custodial Account 5305-SIMPLE Savings Incentive Match Plan for Employees of Small Employers (SIMPLE)–for Use With a Designated Financial Institution 5329 Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts 5498 IRA Contribution Information 8606 Nondeductible IRAs 8815 Exclusion of Interest From Series EE and I U. File taxes online S. File taxes online Savings Bonds Issued After 1989 8839 Qualified Adoption Expenses 8880 Credit for Qualified Retirement Savings Contributions See chapter 5 for information about getting these publications and forms. File taxes online Table I-1. File taxes online Using This Publication IF you need information on . File taxes online . File taxes online . File taxes online THEN see . File taxes online . File taxes online . File taxes online traditional IRAs chapter 1. File taxes online Roth IRAs chapter 2, and parts of  chapter 1. File taxes online SIMPLE IRAs chapter 3. File taxes online the credit for qualified retirement savings contributions (the saver's credit) chapter 4. File taxes online how to keep a record of your contributions to, and distributions from, your traditional IRA(s) appendix A. File taxes online SEP IRAs and 401(k) plans Publication 560. File taxes online Coverdell education savings accounts (formerly called education IRAs) Publication 970. File taxes online IF for 2013, you received social security benefits, had taxable compensation, contributed to a traditional IRA, and you or your spouse was covered by an employer retirement plan, and you want to. File taxes online . File taxes online . File taxes online THEN see . File taxes online . File taxes online . File taxes online first figure your modified adjusted gross income (AGI) appendix B, worksheet 1. File taxes online then figure how much of your traditional IRA contribution you can deduct appendix B, worksheet 2. File taxes online and finally figure how much of your social security is taxable appendix B, worksheet 3. File taxes online Table I-2. File taxes online How Are a Traditional IRA and a Roth IRA Different? This table shows the differences between traditional and Roth IRAs. File taxes online Answers in the middle column apply to traditional IRAs. File taxes online Answers in the right column apply to Roth IRAs. File taxes online Question Answer   Traditional IRA? Roth IRA? Is there an age limit on when I can open and contribute to a Yes. File taxes online You must not have reached age  70½ by the end of the year. File taxes online See Who Can Open a Traditional IRA? in chapter 1. File taxes online No. File taxes online You can be any age. File taxes online See Can You Contribute to a Roth IRA? in chapter 2. File taxes online If I earned more than $5,500 in 2013 ($6,500 if I was 50 or older by the end of 2013), is there a limit on how much I can contribute to a Yes. File taxes online For 2013, you can contribute to a traditional IRA up to: $5,500, or $6,500 if you were age 50 or older by the end of 2013. File taxes online  There is no upper limit on how much you can earn and still contribute. File taxes online See How Much Can Be Contributed? in chapter 1. File taxes online Yes. File taxes online For 2013, you may be able to contribute to a Roth IRA up to: $5,500, or $6,500 if you were age 50 or older by the end of 2013,  but the amount you can contribute may be less than that depending on your income, filing status, and if you contribute to another IRA. File taxes online See How Much Can Be Contributed? and Table 2-1 in chapter 2. File taxes online Can I deduct contributions to a Yes. File taxes online You may be able to deduct your contributions to a traditional IRA depending on your income, filing status, whether you are covered by a retirement plan at work, and whether you receive social security benefits. File taxes online See How Much Can You Deduct? in chapter 1. File taxes online No. File taxes online You can never deduct contributions to a Roth IRA. File taxes online See What Is a Roth IRA? in chapter 2. File taxes online Do I have to file a form just because I contribute to a Not unless you make nondeductible contributions to your traditional IRA. File taxes online In that case, you must file Form 8606. File taxes online See Nondeductible Contributions in chapter 1. File taxes online No. File taxes online You do not have to file a form if you contribute to a Roth IRA. File taxes online See Contributions not reported in chapter 2. File taxes online Do I have to start taking distributions when I reach a certain age from a Yes. File taxes online You must begin receiving required minimum distributions by April 1 of the year following the year you reach age 70½. File taxes online See When Must You Withdraw Assets? (Required Minimum Distributions) in chapter 1. File taxes online No. File taxes online If you are the original owner of a Roth IRA, you do not have to take distributions regardless of your age. File taxes online See Are Distributions Taxable? in chapter 2. File taxes online However, if you are the beneficiary of a Roth IRA, you may have to take distributions. File taxes online See Distributions After Owner's Death in chapter 2. File taxes online How are distributions taxed from a Distributions from a traditional IRA are taxed as ordinary income, but if you made nondeductible contributions, not all of the distribution is taxable. File taxes online See Are Distributions Taxable? in chapter 1. File taxes online Distributions from a Roth IRA are not taxed as long as you meet certain criteria. File taxes online See Are Distributions Taxable? in chapter 2. File taxes online Do I have to file a form just because I receive distributions from a Not unless you have ever made a nondeductible contribution to a traditional IRA. File taxes online If you have, file Form 8606. File taxes online See Nondeductible Contributions in chapter 1. File taxes online Yes. File taxes online File Form 8606 if you received distributions from a Roth IRA (other than a rollover, qualified charitable distribution, one-time distribution to fund an HSA, recharacterization, certain qualified distributions, or a return of certain contributions). File taxes online Prev  Up  Next   Home   More Online Publications
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Mobile App Gallery API Documentation

About the API

The USA.gov Mobile Apps Gallery and GobiernoUSA.gov Aplicaciones (apps) móviles feature mobile apps and websites from government agencies on a variety of platforms in English and Spanish.

The Mobile App Gallery API can be used to retrieve information about all of the apps in the galleries.

If you are using the Mobile App Gallery API and have feedback or want to tell us about your product, please e-mail us.

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Accessing the API

Our Mobile App Gallery API is accessible via HTTP GET requests and does not require a login or API key to use.

The base URL for the API is http://apps.usa.gov/apps-gallery/api/. Append the API call you'd like to make to this URL.

There are 4 URLs available to query against.

Query Examples

Error Handling

  • HTTP Code 500 = internal server error
  • HTTP Code 200 = results found
  • HTTP Code 404 = query error

JSONP

API Data Model

The following fields are associated with mobile apps. Please note that not every record has data in every field, and the API will only return completed fields.

  • Id - Unique Sytem Id of the app.
  • Name – The name of the app.
  • Organization – The agency or organization for the app.
  • Friendly_URL – The URL to the app on the USA.gov or GobiernoUSA.gov App Gallery.
  • Short_Description – A short description of the app.
  • Long_Description – A long description of the app. Please note that the long description may include HTML coding.
  • Language – Whether the app is in English or Spanish.
  • Icon – The path to the icon for the app.
  • Agency - Agency associated with the app as an array.
  • Version_Details - List of version avaiable for the app as an array.

Additionally, each Version Detail secion includes following sub-data elements.

  • Version_Number - This version's number,
  • Published - The date this version of the app was published.
  • Description - Description of this version, should be similar to the registration's long description,
  • Store_Url -The URL to download or access the app.
  • Whats_New - Description of changes or features distinct to this version.
  • Platform - Operating System this version is available for.
  • Device - List of device types this version is available for as an array.
  • Rating - Average rating of this version.
  • Rating_Count - Number of ratings given.
  • Screenshot - List of url paths to screenshots of the app as an array.
  • Video - List of url paths to videos of the app as an array.
  • Language - Whether this version is in English or Spanish.

Results

All results are in json format.

No Results

{
        "metadata": {
            "uri":    "http://apps.usa.gov/apps-gallery/api/registrations.json?Name=NotFound",
            "count":  0,
            "offset": null
        },
        "results": []
    }

Good Results

{
        "metadata": {
            "uri":    "http://apps.usa.gov/apps-gallery/api/registrations.json?limit=3",
            "count":  3,
            "limit":  3,
            "offset": 1
        },
        "results": [ {},{},{} ]
    }

JSONP Results

fname({
        "metadata": {
            "uri":    "http://apps.usa.gov/apps-gallery/api/registrations.json?limit=3&_callback=fname",
            "count":  3,
            "limit":  3,
            "offset": 1
        },
        "results": [ {},{},{} ]
    });

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Terms of Service

By using this data, you agree to the Terms of Service.

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The File Taxes Online

File taxes online 6. File taxes online   How To Report Table of Contents Where To ReportGifts. File taxes online Statutory employees. File taxes online Vehicle Provided by Your Employer ReimbursementsAccountable Plans Nonaccountable Plans Rules for Independent Contractors and Clients How To Use Per Diem Rate TablesThe Two Substantiation Methods Transition Rules Completing Forms 2106 and 2106-EZInformation on use of cars. File taxes online Standard mileage rate. File taxes online Actual expenses. File taxes online Car rentals. File taxes online Hours of service limits. File taxes online Allocating your reimbursement. File taxes online 1. File taxes online Limit on meals and entertainment. File taxes online 2. File taxes online Limit on miscellaneous itemized deductions. File taxes online 3. File taxes online Limit on total itemized deductions. File taxes online Special Rules This chapter explains where and how to report the expenses discussed in this publication. File taxes online It discusses reimbursements and how to treat them under accountable and nonaccountable plans. File taxes online It also explains rules for independent contractors and clients, fee-basis officials, certain performing artists, Armed Forces reservists, and certain disabled employees. File taxes online The chapter ends with illustrations of how to report travel, entertainment, gift, and car expenses on Forms 2106 and 2106-EZ. File taxes online Where To Report This section provides general information on where to report the expenses discussed in this publication. File taxes online Self-employed. File taxes online   You must report your income and expenses on Schedule C (Form 1040) or Schedule C-EZ (Form 1040) if you are a sole proprietor, or on Schedule F (Form 1040) if you are a farmer. File taxes online You do not use Form 2106 or 2106-EZ. File taxes online    If you claim car or truck expenses, you must provide certain information on the use of your vehicle. File taxes online You provide this information on Schedule C (Form 1040), Schedule C-EZ (Form 1040), or Form 4562. File taxes online   If you file Schedule C (Form 1040): Report your travel expenses, except meals, on line 24a, Report your deductible meals (actual cost or standard meal allowance) and entertainment on line 24b, Report your gift expenses and transportation expenses, other than car expenses, on line 27a, and Report your car expenses on line 9. File taxes online Complete Part IV of the form unless you have to file Form 4562 for depreciation or amortization. File taxes online   If you file Schedule C-EZ (Form 1040), report the total of all business expenses on line 2. File taxes online You can only include 50% of your meals and entertainment in that total. File taxes online If you include car expenses, you must also complete Part III of the form. File taxes online    If you file Schedule F (Form 1040): Report your car expenses on line 10. File taxes online Attach Form 4562 and provide information on the use of your car in Part V of Form 4562. File taxes online Report all other business expenses discussed in this publication on line 32. File taxes online You can only include 50% of your meals and entertainment on that line. File taxes online See your form instructions for more information on how to complete your tax return. File taxes online Both self-employed and an employee. File taxes online   If you are both self-employed and an employee, you must keep separate records for each business activity. File taxes online Report your business expenses for self-employment on Schedule C (Form 1040), Schedule C-EZ (Form 1040), or Schedule F (Form 1040), as discussed earlier. File taxes online Report your business expenses for your work as an employee on Form 2106 or 2106-EZ, as discussed next. File taxes online Employees. File taxes online    If you are an employee, you generally must complete Form 2106 to deduct your travel, transportation, and entertainment expenses. File taxes online However, you can use the shorter Form 2106-EZ instead of Form 2106 if you meet all of the following conditions. File taxes online You are an employee deducting expenses attributable to your job. File taxes online You were not reimbursed by your employer for your expenses (amounts included in box 1 of your Form W-2 are not considered reimbursements). File taxes online If you claim car expenses, you use the standard mileage rate. File taxes online   For more information on how to report your expenses on Forms 2106 and 2106-EZ, see Completing Forms 2106 and 2106-EZ , later. File taxes online Gifts. File taxes online   If you did not receive any reimbursements (or the reimbursements were all included in box 1 of your Form W-2), the only business expense you are claiming is for gifts, and the Special Rules discussed later do not apply to you, do not complete Form 2106 or 2106-EZ. File taxes online Instead, claim the amount of your deductible gifts directly on line 21 of Schedule A (Form 1040). File taxes online Statutory employees. File taxes online    If you received a Form W-2 and the “Statutory employee” box in box 13 was checked, report your income and expenses related to that income on Schedule C (Form 1040) or Schedule C-EZ (Form 1040). File taxes online Do not complete Form 2106 or 2106-EZ. File taxes online   Statutory employees include full-time life insurance salespersons, certain agent or commission drivers, traveling salespersons, and certain homeworkers. File taxes online If you are entitled to a reimbursement from your employer but you do not claim it, you cannot claim a deduction for the expenses to which that unclaimed reimbursement applies. File taxes online Reimbursement for personal expenses. File taxes online    If your employer reimburses you for nondeductible personal expenses, such as for vacation trips, your employer must report the reimbursement as wage income in box 1 of your Form W-2. File taxes online You cannot deduct personal expenses. File taxes online Income-producing property. File taxes online   If you have travel or transportation expenses related to income-producing property, report your deductible expenses on the form appropriate for that activity. File taxes online   For example, if you have rental real estate income and expenses, report your expenses on Schedule E (Form 1040), Supplemental Income and Loss. File taxes online See Publication 527, Residential Rental Property, for more information on the rental of real estate. File taxes online If you have deductible investment-related transportation expenses, report them on Schedule A (Form 1040), line 23. File taxes online Vehicle Provided by Your Employer If your employer provides you with a car, you may be able to deduct the actual expenses of operating that car for business purposes. File taxes online The amount you can deduct depends on the amount that your employer included in your income and the business and personal miles you drove during the year. File taxes online You cannot use the standard mileage rate. File taxes online Value reported on Form W-2. File taxes online   Your employer can figure and report either the actual value of your personal use of the car or the value of the car as if you used it only for personal purposes (100% income inclusion). File taxes online Your employer must separately state the amount if 100% of the annual lease value was included in your income. File taxes online If you are unsure of the amount included on your Form W-2, ask your employer. File taxes online Full value included in your income. File taxes online   You can deduct the value of the business use of an employer-provided car if your employer reported 100% of the value of the car in your income. File taxes online On your 2013 Form W-2, the amount of the value will be included in box 1, Wages, tips, other compensation, and box 14. File taxes online    To claim your expenses, complete Form 2106, Part II, Sections A and C. File taxes online Enter your actual expenses on line 23 of Section C and include the entire value of the employer-provided car on line 25. File taxes online Complete the rest of the form. File taxes online Less than full value included in your income. File taxes online   If less than the full annual lease value of the car was included on your Form W-2, this means that your Form W-2 only includes the value of your personal use of the car. File taxes online Do not enter this value on your Form 2106 because it is not deductible. File taxes online   If you paid any actual costs (that your employer did not provide or reimburse you for) to operate the car, you can deduct the business portion of those costs. File taxes online Examples of costs that you may have are gas, oil, and repairs. File taxes online Complete Form 2106, Part II, Sections A and C. File taxes online Enter your actual costs on line 23 of Section C and leave line 25 blank. File taxes online Complete the rest of the form. File taxes online Reimbursements This section explains what to do when you receive an advance or are reimbursed for any of the employee business expenses discussed in this publication. File taxes online If you received an advance, allowance, or reimbursement for your expenses, how you report this amount and your expenses depends on whether your employer reimbursed you under an accountable plan or a nonaccountable plan. File taxes online This section explains the two types of plans, how per diem and car allowances simplify proving the amount of your expenses, and the tax treatment of your reimbursements and expenses. File taxes online It also covers rules for independent contractors. File taxes online No reimbursement. File taxes online   You are not reimbursed or given an allowance for your expenses if you are paid a salary or commission with the understanding that you will pay your own expenses. File taxes online In this situation, you have no reimbursement or allowance arrangement, and you do not have to read this section on reimbursements. File taxes online Instead, see Completing Forms 2106 and 2106-EZ , later, for information on completing your tax return. File taxes online Reimbursement, allowance, or advance. File taxes online   A reimbursement or other expense allowance arrangement is a system or plan that an employer uses to pay, substantiate, and recover the expenses, advances, reimbursements, and amounts charged to the employer for employee business expenses. File taxes online Arrangements include per diem and car allowances. File taxes online    A per diem allowance is a fixed amount of daily reimbursement your employer gives you for your lodging, meals, and incidental expenses when you are away from home on business. File taxes online (The term “ incidental expenses ” is defined in chapter 1 under Standard Meal Allowance. File taxes online ) A car allowance is an amount your employer gives you for the business use of your car. File taxes online   Your employer should tell you what method of reimbursement is used and what records you must provide. File taxes online Employers. File taxes online   If you are an employer and you reimburse employee business expenses, how you treat this reimbursement on your employee's Form W-2 depends in part on whether you have an accountable plan. File taxes online Reimbursements treated as paid under an accountable plan, as explained next, are not reported as pay. File taxes online Reimbursements treated as paid under nonaccountable plans , as explained later, are reported as pay. File taxes online See Publication 15 (Circular E), Employer's Tax Guide, for information on employee pay. File taxes online Accountable Plans To be an accountable plan, your employer's reimbursement or allowance arrangement must include all of the following rules: Your expenses must have a business connection — that is, you must have paid or incurred deductible expenses while performing services as an employee of your employer. File taxes online You must adequately account to your employer for these expenses within a reasonable period of time. File taxes online You must return any excess reimbursement or allowance within a reasonable period of time. File taxes online “ Adequate accounting ” and “ returning excess reimbursements ” are discussed later. File taxes online An excess reimbursement or allowance is any amount you are paid that is more than the business-related expenses that you adequately accounted for to your employer. File taxes online Reasonable period of time. File taxes online   The definition of reasonable period of time depends on the facts and circumstances of your situation. File taxes online However, regardless of the facts and circumstances of your situation, actions that take place within the times specified in the following list will be treated as taking place within a reasonable period of time. File taxes online You receive an advance within 30 days of the time you have an expense. File taxes online You adequately account for your expenses within 60 days after they were paid or incurred. File taxes online You return any excess reimbursement within 120 days after the expense was paid or incurred. File taxes online You are given a periodic statement (at least quarterly) that asks you to either return or adequately account for outstanding advances and you comply within 120 days of the statement. File taxes online Employee meets accountable plan rules. File taxes online   If you meet the three rules for accountable plans, your employer should not include any reimbursements in your income in box 1 of your Form W-2. File taxes online If your expenses equal your reimbursements, you do not complete Form 2106. File taxes online You have no deduction since your expenses and reimbursement are equal. File taxes online    If your employer included reimbursements in box 1 of your Form W-2 and you meet all the rules for accountable plans, ask your employer for a corrected Form W-2. File taxes online Accountable plan rules not met. File taxes online   Even though you are reimbursed under an accountable plan, some of your expenses may not meet all three rules. File taxes online All reimbursements that fail to meet all three rules for accountable plans are generally treated as having been reimbursed under a nonaccountable plan (discussed later). File taxes online Failure to return excess reimbursements. File taxes online   If you are reimbursed under an accountable plan, but you fail to return, within a reasonable time, any amounts in excess of the substantiated amounts, the amounts paid in excess of the substantiated expenses are treated as paid under a nonaccountable plan. File taxes online See Reasonable period of time , earlier, and Returning Excess Reimbursements , later. File taxes online Reimbursement of nondeductible expenses. File taxes online   You may be reimbursed under your employer's accountable plan for expenses related to that employer's business, some of which are deductible as employee business expenses and some of which are not deductible. File taxes online The reimbursements you receive for the nondeductible expenses do not meet rule (1) for accountable plans, and they are treated as paid under a nonaccountable plan. File taxes online Example. File taxes online Your employer's plan reimburses you for travel expenses while away from home on business and also for meals when you work late at the office, even though you are not away from home. File taxes online The part of the arrangement that reimburses you for the nondeductible meals when you work late at the office is treated as paid under a nonaccountable plan. File taxes online The employer makes the decision whether to reimburse employees under an accountable plan or a nonaccountable plan. File taxes online If you are an employee who receives payments under a nonaccountable plan, you cannot convert these amounts to payments under an accountable plan by voluntarily accounting to your employer for the expenses and voluntarily returning excess reimbursements to the employer. File taxes online Adequate Accounting One of the rules for an accountable plan is that you must adequately account to your employer for your expenses. File taxes online You adequately account by giving your employer a statement of expense, an account book, a diary, or a similar record in which you entered each expense at or near the time you had it, along with documentary evidence (such as receipts) of your travel, mileage, and other employee business expenses. File taxes online (See Table 5-1 in chapter 5 for details you need to enter in your record and documents you need to prove certain expenses. File taxes online ) A per diem or car allowance satisfies the adequate accounting requirement under certain conditions. File taxes online See Per Diem and Car Allowances , later. File taxes online You must account for all amounts you received from your employer during the year as advances, reimbursements, or allowances. File taxes online This includes amounts you charged to your employer by credit card or other method. File taxes online You must give your employer the same type of records and supporting information that you would have to give to the IRS if the IRS questioned a deduction on your return. File taxes online You must pay back the amount of any reimbursement or other expense allowance for which you do not adequately account or that is more than the amount for which you accounted. File taxes online Per Diem and Car Allowances If your employer reimburses you for your expenses using a per diem or a car allowance, you can generally use the allowance as proof for the amount of your expenses. File taxes online A per diem or car allowance satisfies the adequate accounting requirements for the amount of your expenses only if all the following conditions apply. File taxes online Your employer reasonably limits payments of your expenses to those that are ordinary and necessary in the conduct of the trade or business. File taxes online The allowance is similar in form to and not more than the federal rate (defined later). File taxes online You prove the time (dates), place, and business purpose of your expenses to your employer (as explained in Table 5-1 ) within a reasonable period of time. File taxes online You are not related to your employer (as defined next). File taxes online If you are related to your employer, you must be able to prove your expenses to the IRS even if you have already adequately accounted to your employer and returned any excess reimbursement. File taxes online If the IRS finds that an employer's travel allowance practices are not based on reasonably accurate estimates of travel costs (including recognition of cost differences in different areas for per diem amounts), you will not be considered to have accounted to your employer. File taxes online In this case, you must be able to prove your expenses to the IRS. File taxes online Related to employer. File taxes online   You are related to your employer if: Your employer is your brother or sister, half brother or half sister, spouse, ancestor, or lineal descendant, Your employer is a corporation in which you own, directly or indirectly, more than 10% in value of the outstanding stock, or Certain relationships (such as grantor, fiduciary, or beneficiary) exist between you, a trust, and your employer. File taxes online You may be considered to indirectly own stock, for purposes of (2), if you have an interest in a corporation, partnership, estate, or trust that owns the stock or if a member of your family or your partner owns the stock. File taxes online The federal rate. File taxes online   The federal rate can be figured using any one of the following methods. File taxes online For per diem amounts: The regular federal per diem rate. File taxes online The standard meal allowance. File taxes online The high-low rate. File taxes online For car expenses: The standard mileage rate. File taxes online A fixed and variable rate (FAVR). File taxes online    For per diem amounts, use the rate in effect for the area where you stop for sleep or rest. File taxes online Regular federal per diem rate. File taxes online   The regular federal per diem rate is the highest amount that the federal government will pay to its employees for lodging, meals, and incidental expenses (or meals and incidental expenses only) while they are traveling away from home in a particular area. File taxes online The rates are different for different locations. File taxes online Your employer should have these rates available. File taxes online You can also find federal per diem rates at www. File taxes online gsa. File taxes online gov/perdiem. File taxes online The standard meal allowance. File taxes online   The standard meal allowance (discussed in chapter 1) is the federal rate for meals and incidental expenses (M&IE). File taxes online The rate for most small localities in the United States is $46 a day. File taxes online Most major cities and many other localities qualify for higher rates. File taxes online You can find this information on the Internet at www. File taxes online gsa. File taxes online gov/perdiem. File taxes online   You receive an allowance only for meals and incidental expenses when your employer does one of the following. File taxes online Provides you with lodging (furnishes it in kind). File taxes online Reimburses you, based on your receipts, for the actual cost of your lodging. File taxes online Pays the hotel, motel, etc. File taxes online , directly for your lodging. File taxes online Does not have a reasonable belief that you had (or will have) lodging expenses, such as when you stay with friends or relatives or sleep in the cab of your truck. File taxes online Figures the allowance on a basis similar to that used in computing your compensation, such as number of hours worked or miles traveled. File taxes online High-low rate. File taxes online   This is a simplified method of computing the federal per diem rate for travel within the continental United States. File taxes online It eliminates the need to keep a current list of the per diem rates for each city. File taxes online   Under the high-low method, the per diem amount for travel during January through September of 2013 is $242 (including $65 for M&IE) for certain high-cost locations. File taxes online All other areas have a per diem amount of $163 (including $52 for M&IE). File taxes online For more information, see Notice 2012-63, which can be found on the Internet at www. File taxes online irs. File taxes online gov/irb/2012-42_IRB/ar12. File taxes online html. File taxes online    Effective October 1, 2013, the per diem rate for certain high-cost locations increased to $251 (including $65 for M&IE). File taxes online The rate for all other locations increased to $170 (including $52 for M&IE). File taxes online Employers who did not use the high-low method during the first 9 months of 2013 cannot begin to use it before 2014. File taxes online For more information, see Notice 2013-65, which can be found on the Internet at www. File taxes online irs. File taxes online gov/pub/irs-drop/n-13–65. File taxes online pdf and Revenue Procedure 2011-47 at www. File taxes online irs. File taxes online gov/irb/2011-42_IRB/ar12. File taxes online html. File taxes online Prorating the standard meal allowance on partial days of travel. File taxes online   The standard meal allowance is for a full 24-hour day of travel. File taxes online If you travel for part of a day, such as on the days you depart and return, you must prorate the full-day M&IE rate. File taxes online This rule also applies if your employer uses the regular federal per diem rate or the high-low rate. File taxes online   You can use either of the following methods to figure the federal M&IE for that day. File taxes online Method 1: For the day you depart, add 3/4 of the standard meal allowance amount for that day. File taxes online For the day you return, add 3/4 of the standard meal allowance amount for the preceding day. File taxes online Method 2: Prorate the standard meal allowance using any method you consistently apply in accordance with reasonable business practice. File taxes online For example, an employer can treat 2 full days of per diem (that includes M&IE) paid for travel away from home from 9 a. File taxes online m. File taxes online of one day to 5 p. File taxes online m. File taxes online of the next day as being no more than the federal rate. File taxes online This is true even though a federal employee would be limited to a reimbursement of M&IE for only 1½ days of the federal M&IE rate. File taxes online The standard mileage rate. File taxes online   This is a set rate per mile that you can use to compute your deductible car expenses. File taxes online For 2013, the standard mileage rate for the cost of operating your car for business use is 56½ cents per mile. File taxes online Fixed and variable rate (FAVR). File taxes online   This is an allowance your employer may use to reimburse your car expenses. File taxes online Under this method, your employer pays an allowance that includes a combination of payments covering fixed and variable costs, such as a cents-per-mile rate to cover your variable operating costs (such as gas, oil, etc. File taxes online ) plus a flat amount to cover your fixed costs (such as depreciation (or lease payments), insurance, etc. File taxes online ). File taxes online If your employer chooses to use this method, your employer will request the necessary records from you. File taxes online Reporting your expenses with a per diem or car allowance. File taxes online   If your reimbursement is in the form of an allowance received under an accountable plan, the following facts affect your reporting. File taxes online The federal rate. File taxes online Whether the allowance or your actual expenses were more than the federal rate. File taxes online The following discussions explain where to report your expenses depending upon how the amount of your allowance compares to the federal rate. File taxes online Allowance less than or equal to the federal rate. File taxes online   If your allowance is less than or equal to the federal rate, the allowance will not be included in box 1 of your Form W-2. File taxes online You do not need to report the related expenses or the allowance on your return if your expenses are equal to or less than the allowance. File taxes online   However, if your actual expenses are more than your allowance, you can complete Form 2106 and deduct the excess amount on Schedule A (Form 1040). File taxes online If you are using actual expenses, you must be able to prove to the IRS the total amount of your expenses and reimbursements for the entire year. File taxes online If you are using the standard meal allowance or the standard mileage rate, you do not have to prove that amount. File taxes online Example 1. File taxes online In April, Jeremy takes a 2-day business trip to Denver. File taxes online The federal rate for Denver is $215 per day. File taxes online As required by his employer's accountable plan, he accounts for the time (dates), place, and business purpose of the trip. File taxes online His employer reimburses him $215 a day ($430 total) for living expenses. File taxes online Jeremy's living expenses in Denver are not more than $215 a day. File taxes online Jeremy's employer does not include any of the reimbursement on his Form W-2 and Jeremy does not deduct the expenses on his return. File taxes online Example 2. File taxes online In June, Matt takes a 2-day business trip to Boston. File taxes online Matt's employer uses the high-low method to reimburse employees. File taxes online Since Boston is a high-cost area, Matt is given an advance of $242 a day ($484 total) for his lodging, meals, and incidental expenses. File taxes online Matt's actual expenses totaled $700. File taxes online Since Matt's $700 of expenses are more than his $484 advance, he includes the excess expenses when he itemizes his deductions. File taxes online Matt completes Form 2106 (showing all of his expenses and reimbursements). File taxes online He must also allocate his reimbursement between his meals and other expenses as discussed later under Completing Forms 2106 and 2106-EZ . File taxes online Example 3. File taxes online Nicole drives 10,000 miles in 2013 for business. File taxes online Under her employer's accountable plan, she accounts for the time (dates), place, and business purpose of each trip. File taxes online Her employer pays her a mileage allowance of 40 cents a mile. File taxes online Since Nicole's $5,650 expense computed under the standard mileage rate (10,000 miles x 56½ cents) is more than her $4,000 reimbursement (10,000 miles × 40 cents), she itemizes her deductions to claim the excess expense. File taxes online Nicole completes Form 2106 (showing all her expenses and reimbursements) and enters $1,650 ($5,650 − $4,000) as an itemized deduction. File taxes online Allowance more than the federal rate. File taxes online   If your allowance is more than the federal rate, your employer must include the allowance amount up to the federal rate in box 12 of your Form W-2. File taxes online This amount is not taxable. File taxes online However, the excess allowance will be included in box 1 of your Form W-2. File taxes online You must report this part of your allowance as if it were wage income. File taxes online   If your actual expenses are less than or equal to the federal rate, you do not complete Form 2106 or claim any of your expenses on your return. File taxes online   However, if your actual expenses are more than the federal rate, you can complete Form 2106 and deduct those excess expenses. File taxes online You must report on Form 2106 your reimbursements up to the federal rate (as shown in box 12 of your Form W-2) and all your expenses. File taxes online You should be able to prove these amounts to the IRS. File taxes online Example 1. File taxes online Laura lives and works in Austin. File taxes online In July her employer sent her to Albuquerque for 4 days on business. File taxes online Laura's employer paid the hotel directly for her lodging and reimbursed Laura $65 a day ($260 total) for meals and incidental expenses. File taxes online Laura's actual meal expenses were not more than the federal rate for Albuquerque, which is $56 per day. File taxes online Table 6-1. File taxes online Reporting Travel, Entertainment, Gift, and Car Expenses and Reimbursements IF the type of reimbursement (or  other expense allowance)  arrangement is under: THEN the employer reports on Form W-2: AND the employee reports on  Form 2106: * An accountable plan with: Actual expense reimbursement: Adequate accounting made and excess returned. File taxes online No amount. File taxes online No amount. File taxes online Actual expense reimbursement: Adequate accounting and return of excess both required but excess not returned. File taxes online The excess amount as wages in box 1. File taxes online No amount. File taxes online Per diem or mileage allowance up to the federal rate: Adequate accounting made and excess returned. File taxes online No amount. File taxes online All expenses and reimbursements only if excess expenses are claimed. File taxes online Otherwise, form is not filed. File taxes online Per diem or mileage allowance up to the federal rate: Adequate accounting and return of excess both required but excess not returned. File taxes online The excess amount as wages in box 1. File taxes online The amount up to the federal rate is reported only in box 12—it is not reported in box 1. File taxes online No amount. File taxes online Per diem or mileage allowance exceeds the federal rate: Adequate accounting up to the federal rate only and excess not returned. File taxes online The excess amount as wages in box 1. File taxes online The amount up to the federal rate is reported only in box 12—it is not reported in box 1. File taxes online All expenses (and reimbursements reported on Form W-2, box 12) only if expenses in excess of the federal rate are claimed. File taxes online Otherwise, form is not filed. File taxes online A nonaccountable plan with: Either adequate accounting or return of excess, or both, not required by plan. File taxes online The entire amount as wages in box 1. File taxes online All expenses. File taxes online No reimbursement plan: The entire amount as wages in box 1. File taxes online All expenses. File taxes online * You may be able to use Form 2106-EZ. File taxes online See Completing Forms 2106 and 2106-EZ . File taxes online Her employer included the $36 that was more than the federal rate (($65 − $56) × 4) in box 1 of Laura's Form W-2. File taxes online Her employer shows $224 ($56 a day × 4) in box 12 of her Form W-2. File taxes online This amount is not included in Laura's income. File taxes online Laura does not have to complete Form 2106; however, she must include the $36 in her gross income as wages (by reporting the total amount shown in box 1 of her Form W-2). File taxes online Example 2. File taxes online Joe also lives in Austin and works for the same employer as Laura. File taxes online In May the employer sent Joe to San Diego for 4 days and paid the hotel directly for Joe's hotel bill. File taxes online The employer reimbursed Joe $75 a day for his meals and incidental expenses. File taxes online The federal rate for San Diego is $71 a day. File taxes online Joe can prove that his actual meal expenses totaled $380. File taxes online His employer's accountable plan will not pay more than $75 a day for travel to San Diego, so Joe does not give his employer the records that prove that he actually spent $380. File taxes online However, he does account for the time, place, and business purpose of the trip. File taxes online This is Joe's only business trip this year. File taxes online Joe was reimbursed $300 ($75 × 4 days), which is $16 more than the federal rate of $284 ($71 × 4 days). File taxes online The employer includes the $16 as income on Joe's Form W-2 in box 1. File taxes online The employer also enters $284 in box 12 of Joe's Form W-2. File taxes online Joe completes Form 2106 to figure his deductible expenses. File taxes online He enters the total of his actual expenses for the year ($380) on Form 2106. File taxes online He also enters the reimbursements that were not included in his income ($284). File taxes online His total deductible expense, before the 50% limit, is $96. File taxes online After he figures the 50% limit on his unreimbursed meals and entertainment, he will include the balance, $48, as an itemized deduction. File taxes online Example 3. File taxes online Debbie drives 10,000 miles in 2013 for business. File taxes online Under her employer's accountable plan, she gets reimbursed 60 cents a mile, which is more than the standard mileage rate. File taxes online Her total reimbursement is $6,000. File taxes online Debbie's employer must include the reimbursement amount up to the standard mileage rate, $5,650 (10,000 × 56½ cents), in box 12 of her Form W-2. File taxes online That amount is not taxable. File taxes online Her employer must also include $350 ($6,000 − $5,650) in box 1 of her Form W-2. File taxes online This is the reimbursement that is more than the standard mileage rate. File taxes online If Debbie's expenses are equal to or less than the standard mileage rate, she would not complete Form 2106. File taxes online If her expenses are more than the standard mileage rate, she would complete Form 2106 and report her total expenses and reimbursement (shown in box 12 of her Form W-2). File taxes online She would then claim the excess expenses as an itemized deduction. File taxes online Returning Excess Reimbursements Under an accountable plan, you are required to return any excess reimbursement or other expense allowances for your business expenses to the person paying the reimbursement or allowance. File taxes online Excess reimbursement means any amount for which you did not adequately account within a reasonable period of time. File taxes online For example, if you received a travel advance and you did not spend all the money on business-related expenses or you do not have proof of all your expenses, you have an excess reimbursement. File taxes online “ Adequate accounting ” and “ reasonable period of time ” were discussed earlier in this chapter. File taxes online Travel advance. File taxes online   You receive a travel advance if your employer provides you with an expense allowance before you actually have the expense, and the allowance is reasonably expected to be no more than your expense. File taxes online Under an accountable plan, you are required to adequately account to your employer for this advance and to return any excess within a reasonable period of time. File taxes online   If you do not adequately account for or do not return any excess advance within a reasonable period of time, the amount you do not account for or return will be treated as having been paid under a nonaccountable plan (discussed later). File taxes online Unproved amounts. File taxes online   If you do not prove that you actually traveled on each day for which you received a per diem or car allowance (proving the elements described in Table 5-1 ), you must return this unproved amount of the travel advance within a reasonable period of time. File taxes online If you do not do this, the unproved amount will be considered paid under a nonaccountable plan (discussed later). File taxes online Per diem allowance more than federal rate. File taxes online   If your employer's accountable plan pays you an allowance that is higher than the federal rate, you do not have to return the difference between the two rates for the period you can prove business-related travel expenses. File taxes online However, the difference will be reported as wages on your Form W-2. File taxes online This excess amount is considered paid under a nonaccountable plan (discussed later). File taxes online Example. File taxes online Your employer sends you on a 5-day business trip to Phoenix in March 2013 and gives you a $400 ($80 × 5 days) advance to cover your meals and incidental expenses. File taxes online The federal per diem for meals and incidental expenses for Phoenix is $71. File taxes online Your trip lasts only 3 days. File taxes online Under your employer's accountable plan, you must return the $160 ($80 × 2 days) advance for the 2 days you did not travel. File taxes online For the 3 days you did travel you do not have to return the $27 difference between the allowance you received and the federal rate for Phoenix (($80 − $71) × 3 days). File taxes online However, the $27 will be reported on your Form W-2 as wages. File taxes online Nonaccountable Plans A nonaccountable plan is a reimbursement or expense allowance arrangement that does not meet one or more of the three rules listed earlier under Accountable Plans. File taxes online In addition, even if your employer has an accountable plan, the following payments will be treated as being paid under a nonaccountable plan: Excess reimbursements you fail to return to your employer, and Reimbursement of nondeductible expenses related to your employer's business. File taxes online See Reimbursement of nondeductible expenses , earlier, under Accountable Plans. File taxes online An arrangement that repays you for business expenses by reducing the amount reported as your wages, salary, or other pay will be treated as a nonaccountable plan. File taxes online This is because you are entitled to receive the full amount of your pay whether or not you have any business expenses. File taxes online If you are not sure if the reimbursement or expense allowance arrangement is an accountable or nonaccountable plan, ask your employer. File taxes online Reporting your expenses under a nonaccountable plan. File taxes online   Your employer will combine the amount of any reimbursement or other expense allowance paid to you under a nonaccountable plan with your wages, salary, or other pay. File taxes online Your employer will report the total in box 1 of your Form W-2. File taxes online    You must complete Form 2106 or 2106-EZ and itemize your deductions to deduct your expenses for travel, transportation, meals, or entertainment. File taxes online Your meal and entertainment expenses will be subject to the 50% limit discussed in chapter 2. File taxes online Also, your total expenses will be subject to the 2%-of-adjusted-gross-income limit that applies to most miscellaneous itemized deductions. File taxes online Example 1. File taxes online Kim's employer gives her $1,000 a month ($12,000 total for the year) for her business expenses. File taxes online Kim does not have to provide any proof of her expenses to her employer, and Kim can keep any funds that she does not spend. File taxes online Kim is being reimbursed under a nonaccountable plan. File taxes online Her employer will include the $12,000 on Kim's Form W-2 as if it were wages. File taxes online If Kim wants to deduct her business expenses, she must complete Form 2106 or 2106-EZ and itemize her deductions. File taxes online Example 2. File taxes online Kevin is paid $2,000 a month by his employer. File taxes online On days that he travels away from home on business, his employer designates $50 a day of his salary as paid to reimburse his travel expenses. File taxes online Because his employer would pay Kevin his monthly salary whether or not he was traveling away from home, the arrangement is a nonaccountable plan. File taxes online No part of the $50 a day designated by his employer is treated as paid under an accountable plan. File taxes online Rules for Independent Contractors and Clients This section provides rules for independent contractors who incur expenses on behalf of a client or customer. File taxes online The rules cover the reporting and substantiation of certain expenses discussed in this publication, and they affect both independent contractors and their clients or customers. File taxes online You are considered an independent contractor if you are self-employed and you perform services for a customer or client. File taxes online Accounting to Your Client If you received a reimbursement or an allowance for travel, entertainment, or gift expenses that you incurred on behalf of a client, you should provide an adequate accounting of these expenses to your client. File taxes online If you do not account to your client for these expenses, you must include any reimbursements or allowances in income. File taxes online You must keep adequate records of these expenses whether or not you account to your client for these expenses. File taxes online If you do not separately account for and seek reimbursement for meals and entertainment in connection with providing services for a client, you are subject to the 50% limit on those expenses. File taxes online See 50% Limit in chapter 2. File taxes online Adequate accounting. File taxes online   As a self-employed person, you adequately account by reporting your actual expenses. File taxes online You should follow the recordkeeping rules in chapter 5 . File taxes online How to report. File taxes online   For information on how to report expenses on your tax return, see Self-employed at the beginning of this chapter. File taxes online Required Records for Clients or Customers If you are a client or customer, you generally do not have to keep records to prove the reimbursements or allowances you give, in the course of your business, to an independent contractor for travel or gift expenses incurred on your behalf. File taxes online However, you must keep records if: You reimburse the contractor for entertainment expenses incurred on your behalf, and The contractor adequately accounts to you for these expenses. File taxes online Contractor adequately accounts. File taxes online   If the contractor adequately accounts to you for entertainment expenses, you (the client or customer) must keep records documenting each element of the expense, as explained in chapter 5 . File taxes online Use your records as proof for a deduction on your tax return. File taxes online If entertainment expenses are accounted for separately, you are subject to the 50% limit on entertainment. File taxes online If the contractor adequately accounts to you for reimbursed amounts, you do not have to report the amounts on an information return. File taxes online Contractor does not adequately account. File taxes online    If the contractor does not adequately account to you for allowances or reimbursements of entertainment expenses, you do not have to keep records of these items. File taxes online You are not subject to the 50% limit on entertainment in this case. File taxes online You can deduct the reimbursements or allowances as payment for services if they are ordinary and necessary business expenses. File taxes online However, you must file Form 1099-MISC to report amounts paid to the independent contractor if the total of the reimbursements and any other fees is $600 or more during the calendar year. File taxes online How To Use Per Diem Rate Tables This section contains information about the per diem rate substantiation methods available and the choice of rates you must make for the last 3 months of the year. File taxes online The Two Substantiation Methods High-low method. File taxes online   IRS notices list the localities that are treated under the high-low substantiation method as high-cost localities for all or part of the year. File taxes online Notice 2012–63, available at www. File taxes online irs. File taxes online gov/irb/2012–42_IRB/ar12. File taxes online html, lists the localities that are eligible for $242 ($65 meals and incidental expenses (M&IE)) per diem, effective October 1, 2012. File taxes online For travel on or after October 1, 2012, all other localities within CONUS are eligible for $163 ($52 M&IE) per diem under the high-low method. File taxes online   Notice 2013–65, available at www. File taxes online irs. File taxes online gov/pub/irs-drop/n-13–65. File taxes online pdf, lists the localities that are eligible for $251 ($65 M&IE) per diem, effective October 1, 2013. File taxes online For travel on or after October 1, 2013, the per diem for all other localities increased to $170 ($52 M&IE). File taxes online Regular federal per diem rate method. File taxes online   Regular federal per diem rates are published by the General Services Administration (GSA). File taxes online Both tables include the separate rate for meals and incidental expenses (M&IE) for each locality. File taxes online The rates listed for FY2013 at www. File taxes online gsa. File taxes online gov/perdiem are effective October 1, 2012 and those listed for FY2014 are effective October 1, 2013. File taxes online The standard rate for all locations within CONUS not specifically listed for FY2013 is $123 ($77 for lodging and $46 for M&IE). File taxes online For FY2014, this rate increased to $129 ($83 for lodging and $46 for M&IE). File taxes online Transition Rules The transition period covers the last 3 months of the calendar year, from the time that new rates are effective (generally October 1) through December 31. File taxes online During this period, you generally may change to the new rates or finish out the year with the rates you had been using. File taxes online High-low method. File taxes online   If you use the high-low substantiation method, when new rates become effective (generally October 1) you can either continue with the rates you used for the first part of the year or change to the new rates. File taxes online However, you must continue using the high-low method for the rest of the calendar year (through December 31). File taxes online If you are an employer, you must use the same rates for all employees reimbursed under the high-low method during that calendar year. File taxes online   The new rates and localities for the high-low method are included each year in a notice that is generally published in mid-to-late-September. File taxes online You can find the notice in the weekly Internal Revenue Bulletin (IRB) on the Internet at www. File taxes online irs. File taxes online gov/irb. File taxes online Federal per diem rate method. File taxes online   New CONUS per diem rates become effective on October 1 of each year and remain in effect through September 30 of the following year. File taxes online Employees being reimbursed under the per diem rate method during the first 9 months of a year (January 1–September 30) must continue under the same method through the end of that calendar year (December 31). File taxes online However, for travel by these employees from October 1 through December 31, you can choose to continue using the same per diem rates or use the new rates. File taxes online   The new federal CONUS per diem rates are published each year, generally early in September, on the Internet. File taxes online Go to www. File taxes online gsa. File taxes online gov/perdiem. File taxes online Per diem rates for localities listed for FY2014 may change at any time. File taxes online To be sure you have the most current rate, check www. File taxes online gsa. File taxes online gov/perdiem. File taxes online Completing Forms 2106 and 2106-EZ This section briefly describes how employees complete Forms 2106 and 2106-EZ. File taxes online Table 6-1 explains what the employer reports on Form W-2 and what the employee reports on Form 2106. File taxes online The instructions for the forms have more information on completing them. File taxes online If you are self-employed, do not file Form 2106 or 2106-EZ. File taxes online Report your expenses on Schedule C (Form 1040), Schedule C-EZ (Form 1040), or Schedule F (Form 1040). File taxes online See the instructions for the form that you must file. File taxes online Form 2106-EZ. File taxes online   You may be able to use the shorter Form 2106-EZ to claim your employee business expenses. File taxes online You can use this form if you meet all the following conditions. File taxes online You are an employee deducting ordinary and necessary expenses attributable to your job. File taxes online You were not reimbursed by your employer for your expenses (amounts included in box 1 of your Form W-2 are not considered reimbursements). File taxes online If you are claiming car expenses, you are using the standard mileage rate. File taxes online Car expenses. File taxes online   If you used a car to perform your job as an employee, you may be able to deduct certain car expenses. File taxes online These are generally figured on Form 2106, Part II, and then claimed on Form 2106, Part I, line 1, Column A. File taxes online Car expenses using the standard mileage rate can also be figured on Form 2106-EZ by completing Part II and Part I, line 1. File taxes online Information on use of cars. File taxes online   If you claim any deduction for the business use of a car, you must answer certain questions and provide information about the use of the car. File taxes online The information relates to the following items. File taxes online Date placed in service. File taxes online Mileage (total, business, commuting, and other personal mileage). File taxes online Percentage of business use. File taxes online After-work use. File taxes online Use of other vehicles. File taxes online Whether you have evidence to support the deduction. File taxes online Whether or not the evidence is written. File taxes online Employees must complete Form 2106, Part II, Section A, or Form 2106-EZ, Part II, to provide this information. File taxes online Standard mileage rate. File taxes online   If you claim a deduction based on the standard mileage rate instead of your actual expenses, you must complete Form 2106, Part II, Section B. File taxes online The amount on line 22 (Section B) is carried to Form 2106, Part I, line 1. File taxes online In addition, on Part 1, line 2, you can deduct parking fees and tolls that apply to the business use of the car. File taxes online If you file Form 2106-EZ, complete Part I, line 1, for the standard mileage rate and line 2 for parking fees and tolls. File taxes online See Standard Mileage Rate in chapter 4 for information on using this rate. File taxes online Actual expenses. File taxes online   If you claim a deduction based on actual car expenses, you cannot use Form 2106-EZ. File taxes online You must complete Form 2106, Part II, Section C. File taxes online In addition, unless you lease your car, you must complete Section D to show your depreciation deduction and any section 179 deduction you claim. File taxes online   If you are still using a car that is fully depreciated, continue to complete Section C. File taxes online Since you have no depreciation deduction, enter zero on line 28. File taxes online In this case, do not complete Section D. File taxes online Car rentals. File taxes online   If you claim car rental expenses on Form 2106, line 24a, you may have to reduce that expense by an inclusion amount as described in chapter 4. File taxes online If so, you can show your car expenses and any inclusion amount as follows. File taxes online Compute the inclusion amount without taking into account your business use percentage for the tax year. File taxes online Report the inclusion amount from (1) on Form 2106, Part II, line 24b. File taxes online Report on line 24c the net amount of car rental expenses (total car rental expenses minus the inclusion amount computed in (1)). File taxes online The net amount of car rental expenses will be adjusted on Form 2106, Part II, line 27, to reflect the percentage of business use for the tax year. File taxes online Transportation expenses. File taxes online   Show your transportation expenses that did not involve overnight travel on Form 2106, line 2, Column A, or on Form 2106-EZ, Part I, line 2. File taxes online Also include on this line business expenses you have for parking fees and tolls. File taxes online Do not include expenses of operating your car or expenses of commuting between your home and work. File taxes online Employee business expenses other than meals and entertainment. File taxes online   Show your other employee business expenses on Form 2106, lines 3 and 4, Column A, or Form 2106-EZ, lines 3 and 4. File taxes online Do not include expenses for meals and entertainment on those lines. File taxes online Line 4 is for expenses such as gifts, educational expenses (tuition and books), office-in-the-home expenses, and trade and professional publications. File taxes online    If line 4 expenses are the only ones you are claiming, you received no reimbursements (or the reimbursements were all included in box 1 of your Form W-2), and the Special Rules discussed later do not apply to you, do not complete Form 2106 or 2106-EZ. File taxes online Claim these amounts directly on Schedule A (Form 1040), line 21. File taxes online List the type and amount of each expense on the dotted lines and include the total on line 21. File taxes online Meal and entertainment expenses. File taxes online   Show the full amount of your expenses for business-related meals and entertainment on Form 2106, line 5, Column B. File taxes online Include meals while away from your tax home overnight and other business meals and entertainment. File taxes online Enter 50% of the line 8, Column B, meal and entertainment expenses on line 9, Column B. File taxes online   If you file Form 2106-EZ, enter the full amount of your meals and entertainment on the line to the left of line 5 and multiply the total by 50%. File taxes online Enter the result on line 5. File taxes online Hours of service limits. File taxes online   If you are subject to the Department of Transportation's “hours of service” limits (as explained earlier under Individuals subject to “hours of service” limits in chapter 2), use 80% instead of 50% for meals while away from your tax home. File taxes online Reimbursements. File taxes online   Enter on Form 2106, line 7 (you cannot use Form 2106-EZ) the amounts your employer (or third party) reimbursed you that were not reported to you in box 1 of your Form W-2. File taxes online This includes any amount reported under code L in box 12 of Form W-2. File taxes online Allocating your reimbursement. File taxes online   If you were reimbursed under an accountable plan and want to deduct excess expenses that were not reimbursed, you may have to allocate your reimbursement. File taxes online This is necessary when your employer pays your reimbursement in the following manner: Pays you a single amount that covers meals and/or entertainment, as well as other business expenses, and Does not clearly identify how much is for deductible meals and/or entertainment. File taxes online You must allocate that single payment so that you know how much to enter on Form 2106, line 7, Column A and Column B. File taxes online Example. File taxes online Rob's employer paid him an expense allowance of $12,000 this year under an accountable plan. File taxes online The $12,000 payment consisted of $5,000 for airfare and $7,000 for meals, entertainment, and car expenses. File taxes online The employer did not clearly show how much of the $7,000 was for the cost of deductible meals and entertainment. File taxes online Rob actually spent $14,000 during the year ($5,500 for airfare, $4,500 for meals and entertainment, and $4,000 for car expenses). File taxes online Since the airfare allowance was clearly identified, Rob knows that $5,000 of the payment goes in Column A, line 7, of Form 2106. File taxes online To allocate the remaining $7,000, Rob uses the worksheet from the Instructions for Form 2106. File taxes online His completed worksheet follows. File taxes online Reimbursement Allocation Worksheet (Keep for your records)   1. File taxes online Enter the total amount of reimbursements your employer gave you that were not reported to you in box 1 of Form W-2 $7,000   2. File taxes online Enter the total amount of your expenses for the periods covered by this reimbursement 8,500   3. File taxes online Of the amount on line 2, enter your total expense for meals and entertainment 4,500   4. File taxes online Divide line 3 by line 2. File taxes online Enter the result as a decimal (rounded to at least three places) . File taxes online 529   5. File taxes online Multiply line 1 by line 4. File taxes online Enter the result here and in Column B, line 7 3,703   6. File taxes online Subtract line 5 from line 1. File taxes online Enter the result here and in Column A, line 7 $3,297 On line 7 of Form 2106, Rob enters $8,297 ($5,000 airfare and $3,297 of the $7,000) in Column A and $3,703 (of the $7,000) in Column B. File taxes online After you complete the form. File taxes online   After you have completed your Form 2106 or 2106-EZ, follow the directions on that form to deduct your expenses on the appropriate line of your tax return. File taxes online For most taxpayers, this is line 21 of Schedule A (Form 1040). File taxes online However, if you are a government official paid on a fee basis, a performing artist, an Armed Forces reservist, or a disabled employee with impairment-related work expenses, see Special Rules , later. File taxes online Limits on employee business expenses. File taxes online   Your employee business expenses may be subject to either of the limits described next. File taxes online They are figured in the following order on the specified form. File taxes online 1. File taxes online Limit on meals and entertainment. File taxes online   Certain meal and entertainment expenses are subject to a 50% limit. File taxes online If you are an employee, you figure this limit on line 9 of Form 2106 or line 5 of Form 2106-EZ. File taxes online (See 50% Limit in chapter 2. File taxes online ) 2. File taxes online Limit on miscellaneous itemized deductions. File taxes online   If you are an employee, deduct your employee business expenses (as figured on Form 2106 or 2106-EZ) on line 21 of Schedule A (Form 1040). File taxes online Most miscellaneous itemized deductions, including employee business expenses, are subject to a 2%-of-adjusted-gross-income limit. File taxes online This limit is figured on line 26 of Schedule A (Form 1040). File taxes online 3. File taxes online Limit on total itemized deductions. File taxes online   If your adjusted gross income (line 38 of Form 1040) is more than $300,000 ($150,000 if you are married filing separately), the total of certain itemized deductions, including employee business expenses, may be limited. File taxes online See your form instructions for information on how to figure this limit. File taxes online Special Rules This section discusses special rules that apply only to Armed Forces reservists, government officials who are paid on a fee basis, performing artists, and disabled employees with impairment-related work expenses. File taxes online Armed Forces Reservists Traveling More Than 100 Miles From Home If you are a member of a reserve component of the Armed Forces of the United States and you travel more than 100 miles away from home in connection with your performance of services as a member of the reserves, you can deduct your travel expenses as an adjustment to gross income rather than as a miscellaneous itemized deduction. File taxes online The amount of expenses you can deduct as an adjustment to gross income is limited to the regular federal per diem rate (for lodging, meals, and incidental expenses) and the standard mileage rate (for car expenses) plus any parking fees, ferry fees, and tolls. File taxes online See Per Diem and Car Allowances , earlier, for more information. File taxes online Any expenses in excess of these amounts can be claimed only as a miscellaneous itemized deduction subject to the 2% limit. File taxes online Member of a reserve component. File taxes online   You are a member of a reserve component of the Armed Forces of the United States if you are in the Army, Navy, Marine Corps, Air Force, or Coast Guard Reserve; the Army National Guard of the United States; the Air National Guard of the United States; or the Reserve Corps of the Public Health Service. File taxes online How to report. File taxes online   If you have reserve-related travel that takes you more than 100 miles from home, you should first complete Form 2106 or Form 2106-EZ. File taxes online Then include your expenses for reserve travel over 100 miles from home, up to the federal rate, from Form 2106, line 10, or Form 2106-EZ, line 6, in the total on Form 1040, line 24. File taxes online Subtract this amount from the total on Form 2106, line 10, or Form 2106-EZ, line 6, and deduct the balance as an itemized deduction on Schedule A (Form 1040), line 21. File taxes online   You cannot deduct expenses of travel that does not take you more than 100 miles from home as an adjustment to gross income. File taxes online Instead, you must complete Form 2106 or 2106-EZ and deduct those expenses as an itemized deduction on Schedule A (Form 1040), line 21. File taxes online Officials Paid on a Fee Basis Certain fee-basis officials can claim their employee business expenses whether or not they itemize their other deductions on Schedule A (Form 1040). File taxes online Fee-basis officials are persons who are employed by a state or local government and who are paid in whole or in part on a fee basis. File taxes online They can deduct their business expenses in performing services in that job as an adjustment to gross income rather than as a miscellaneous itemized deduction. File taxes online If you are a fee-basis official, include your employee business expenses from Form 2106, line 10, or Form 2106-EZ, line 6, in the total on Form 1040, line 24. File taxes online Expenses of Certain Performing Artists If you are a performing artist, you may qualify to deduct your employee business expenses as an adjustment to gross income rather than as a miscellaneous itemized deduction. File taxes online To qualify, you must meet all of the following requirements. File taxes online During the tax year, you perform services in the performing arts as an employee for at least two employers. File taxes online You receive at least $200 each from any two of these employers. File taxes online Your related performing-arts business expenses are more than 10% of your gross income from the performance of those services. File taxes online Your adjusted gross income is not more than $16,000 before deducting these business expenses. File taxes online Special rules for married persons. File taxes online   If you are married, you must file a joint return unless you lived apart from your spouse at all times during the tax year. File taxes online If you file a joint return, you must figure requirements (1), (2), and (3) separately for both you and your spouse. File taxes online However, requirement (4) applies to your and your spouse's combined adjusted gross income. File taxes online Where to report. File taxes online   If you meet all of the above requirements, you should first complete Form 2106 or 2106-EZ. File taxes online Then you include your performing-arts-related expenses from Form 2106, line 10, or Form 2106-EZ, line 6, in the total on Form 1040, line 24. File taxes online   If you do not meet all of the above requirements, you do not qualify to deduct your expenses as an adjustment to gross income. File taxes online Instead, you must complete Form 2106 or 2106-EZ and deduct your employee business expenses as an itemized deduction on Schedule A (Form 1040), line 21. File taxes online Impairment-Related Work Expenses of Disabled Employees If you are an employee with a physical or mental disability, your impairment-related work expenses are not subject to the 2%-of-adjusted-gross-income limit that applies to most other employee business expenses. File taxes online After you complete Form 2106 or 2106-EZ, enter your impairment-related work expenses from Form 2106, line 10, or Form 2106-EZ, line 6, on Schedule A (Form 1040), line 28, and identify the type and amount of this expense on the dotted line next to line 28. File taxes online Enter your employee business expenses that are unrelated to your disability from Form 2106, line 10, or Form 2106-EZ, line 6, on Schedule A (Form 1040), line 21. File taxes online Impairment-related work expenses are your allowable expenses for attendant care at your workplace and other expenses in connection with your workplace that are necessary for you to be able to work. File taxes online You are disabled if you have: A physical or mental disability (for example, blindness or deafness) that functionally limits your being employed, or A physical or mental impairment (for example, a sight or hearing impairment) that substantially limits one or more of your major life activities, such as performing manual tasks, walking, speaking, breathing, learning, or working. File taxes online You can deduct impairment-related expenses as business expenses if they are: Necessary for you to do your work satisfactorily, For goods and services not required or used, other than incidentally, in your personal activities, and Not specifically covered under other income tax laws. File taxes online Example 1. File taxes online You are blind. File taxes online You must use a reader to do your work. File taxes online You use the reader both during your regular working hours at your place of work and outside your regular working hours away from your place of work. File taxes online The reader's services are only for your work. File taxes online You can deduct your expenses for the reader as business expenses. File taxes online Example 2. File taxes online You are deaf. File taxes online You must use a sign language interpreter during meetings while you are at work. File taxes online The interpreter's services are used only for your work. File taxes online You can deduct your expenses for the interpreter as business expenses. File taxes online Prev  Up  Next   Home   More Online Publications