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Free 2012 Federal Tax Filing

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Free 2012 Federal Tax Filing

Free 2012 federal tax filing 28. Free 2012 federal tax filing   Deducciones Misceláneas Table of Contents Qué Hay de Nuevo Introduction Useful Items - You may want to see: Deducciones Sujetas al Límite del 2%Gastos del Empleado no Reembolsados (Línea 21) Costos de la Preparación de la Declaración de Impuestos (Línea 22) Otros Gastos (Línea 23) Deducciones no Sujetas al Límite del 2%Lista de Deducciones Gastos no DeduciblesLista de Gastos no Deducibles Qué Hay de Nuevo Tarifa estándar por milla. Free 2012 federal tax filing  La tarifa para uso comercial de un vehículo en 2013 es 56½ centavos por milla. Free 2012 federal tax filing Introduction Este capítulo explica qué gastos pueden declararse como deducciones detalladas misceláneas en el Anexo A (Formulario 1040). Free 2012 federal tax filing Usted tendrá que reducir por el 2% de su ingreso bruto ajustado el total de la mayoría de las deducciones misceláneas detalladas. Free 2012 federal tax filing Este capítulo trata los siguientes temas: Deducciones sujetas al límite del 2%. Free 2012 federal tax filing Deducciones no sujetas al límite del 2%. Free 2012 federal tax filing Gastos que no se pueden deducir. Free 2012 federal tax filing Tiene que guardar documentación para verificar sus deducciones. Free 2012 federal tax filing Debe guardar sus recibos, cheques cancelados, cheques sustitutivos, estados de cuentas financieras y otros documentos comprobantes. Free 2012 federal tax filing Si desea obtener más información sobre el mantenimiento de documentación, obtenga la Publicación 552, Recordkeeping for Individuals (Mantenimiento de documentación para personas físicas), en inglés. Free 2012 federal tax filing Useful Items - You may want to see: Publicación 463 Travel, Entertainment, Gift, and Car Expenses (Gastos de viaje, entretenimiento, regalos y automóvil), en inglés 525 Taxable and Nontaxable Income (El ingreso tributable y no tributable), en inglés 529 Miscellaneous Deductions (Deducciones misceláneas), en inglés 535 Business Expenses (Gastos de negocios), en inglés 587 Business Use of Your Home (Including Use by Daycare Providers) (Uso de su domicilio para propósitos comerciales (incluyendo el uso por proveedores de cuidado infantil)), en inglés 946 How To Depreciate Property (Cómo depreciar la propiedad), en inglés Formulario (e Instrucciones) Anexo A (Formulario 1040) Itemized Deductions (Deducciones detalladas), en inglés 2106 Employee Business Expenses (Gastos de negocio del empleado), en inglés 2106-EZ Unreimbursed Employee Business Expenses (Gastos de negocio del empleado no reembolsados), en inglés Deducciones Sujetas al Límite del 2% Usted puede deducir ciertos gastos como deducciones detalladas misceláneas en el Anexo A (Formulario 1040). Free 2012 federal tax filing Puede deducir la parte de sus gastos que supere al 2% de su ingreso bruto ajustado. Free 2012 federal tax filing Se calcula la deducción en el Anexo A; restando el 2% de sus ingresos brutos ajustados del total de estos gastos. Free 2012 federal tax filing Su ingreso bruto ajustado es la cifra escrita en la línea 38 del Formulario 1040. Free 2012 federal tax filing Por lo general, se aplica el límite del 2% después de aplicar los demás límites de deducciones. Free 2012 federal tax filing Por ejemplo, el límite del 50% (o del 80%) sobre comidas y entretenimiento relacionados con los negocios (explicado en el capítulo 26) se aplica antes de aplicar el límite del 2%. Free 2012 federal tax filing Las deducciones sujetas al límite del 2% se explican aquí de acuerdo con las tres categorías en las cuales los declara en el Anexo A (Formulario 1040): Gastos del empleado no reembolsados (línea 21). Free 2012 federal tax filing Costos de la preparación de la declaración de impuestos (línea 22). Free 2012 federal tax filing Otros gastos (línea 23). Free 2012 federal tax filing Gastos del Empleado no Reembolsados (Línea 21) Generalmente, uno puede deducir en la línea 21 del Anexo A (Formulario 1040) los gastos del empleado no reembolsados que: Pague o en los que incurra durante el año tributario, Sean necesarios para llevar a cabo su oficio o negocio como empleado y Sean ordinarios y necesarios. Free 2012 federal tax filing Un gasto es “ordinario” si es común y aceptado en su oficio, negocio o profesión. Free 2012 federal tax filing Un gasto es necesario si es adecuado y útil para su negocio. Free 2012 federal tax filing Un gasto no tiene que ser obligatorio para considerarse necesario. Free 2012 federal tax filing A continuación se indican algunos ejemplos de gastos del empleado no reembolsados. Free 2012 federal tax filing Después de la lista encontrará otros ejemplos de gastos del empleado no reembolsados. Free 2012 federal tax filing Deudas incobrables incurridas por un empleado en la ejecución de su trabajo. Free 2012 federal tax filing Educación relacionada con el trabajo. Free 2012 federal tax filing (Vea el capítulo 27). Free 2012 federal tax filing Honorarios legales relacionados con su trabajo. Free 2012 federal tax filing Licencias y tarifas reglamentarias. Free 2012 federal tax filing Primas de seguro contra negligencia profesional. Free 2012 federal tax filing Exámenes médicos requeridos por un empleador. Free 2012 federal tax filing Impuestos sobre una profesión u ocupación. Free 2012 federal tax filing Pasaporte para un viaje de negocios. Free 2012 federal tax filing Suscripciones a revistas profesionales y de industria relacionadas con su trabajo. Free 2012 federal tax filing Viajes, transporte, entretenimiento y regalos relacionados con su trabajo. Free 2012 federal tax filing (Vea el capítulo 26). Free 2012 federal tax filing Seguro de Responsabilidad Comercial Puede deducir las primas de seguro que pagó para protegerse contra responsabilidad personal por actos ilícitos en el trabajo. Free 2012 federal tax filing Daños por Incumplimiento de Contrato de Empleo Si deja de cumplir con un contrato de empleo, puede deducir los daños que pague a su antiguo empleador que sean atribuibles a la paga que había recibido de ese empleador. Free 2012 federal tax filing Depreciación de Computadoras Puede declarar una deducción por depreciación de una computadora que usted usa en el trabajo como empleado si su uso: Es para conveniencia de su empleador y Se requiere como una condición de su empleo. Free 2012 federal tax filing Para obtener información acerca de las reglas y excepciones a las reglas que afectan las deducciones permitidas por una computadora en su casa, vea la Publicación 529, en inglés. Free 2012 federal tax filing Cuotas a Cámaras de Comercio y Asociaciones Profesionales Es posible que pueda deducir cuotas pagadas a organizaciones profesionales (como asociaciones de abogados y asociaciones médicas) y a cámaras de comercio y organizaciones parecidas, si la afiliación le ayuda a realizar los deberes de su trabajo. Free 2012 federal tax filing Estas organizaciones incluyen: Juntas comerciales, Asociaciones comerciales, Organizaciones cívicas o de servicios públicos, Juntas de bienes raíces y Asociaciones profesionales. Free 2012 federal tax filing Actividades políticas y de cabildeo. Free 2012 federal tax filing   Quizás no pueda deducir la parte de sus cuotas destinada a ciertas actividades políticas y de cabildeo. Free 2012 federal tax filing Vea Cuotas usadas para cabildeo bajo Gastos no Deducibles, más adelante. Free 2012 federal tax filing Gastos del Educador Si en el año 2013 usted era un educador que reunía los requisitos, usted puede deducir hasta $250 de gastos calificados que usted pagó en el año 2013 como ajuste a los ingresos brutos, en la línea 23 del Formulario 1040, en vez de una deducción detallada miscelánea. Free 2012 federal tax filing Si presenta el Formluario 1040A, usted podría deducir estos gastos en la línea 16. Free 2012 federal tax filing Si usted y su cónyuge están presentando una declaración conjunta y ambos fueron educadores calificados, la deducción máxima es $500. Free 2012 federal tax filing No obstante, ninguno puede deducir más de $250 como gastos calificados. Free 2012 federal tax filing Oficina en el Domicilio Si de manera habitual, usted usa una parte de su domicilio exclusivamente para propósitos comerciales, tal vez pueda deducir una parte de los gastos de operación y depreciación de su domicilio. Free 2012 federal tax filing Puede reclamar esta deducción por el uso comercial de una parte de su domicilio sólo si utiliza esa parte habitual y exclusivamente: Como el lugar principal de negocios para algún oficio o negocio, Como lugar para reunirse o recibir a sus pacientes o clientes en el transcurso normal de su oficio o negocio o En el caso de un edificio separado no conectado a su domicilio, si lo usa para fines de su oficio o negocio. Free 2012 federal tax filing Dicho uso comercial, habitual y exclusivo tiene que ser para conveniencia de su empleador y no sólo adecuado y útil para su propio trabajo. Free 2012 federal tax filing Vea la Publicación 587, en inglés, para obtener información más detallada y una hoja de trabajo. Free 2012 federal tax filing Gastos Relacionados con la Búsqueda de Empleo Puede deducir determinados gastos que tenga al buscar un nuevo trabajo en su profesión actual, incluso si no lo consigue. Free 2012 federal tax filing Pero no puede deducir estos gastos si: Busca trabajo en una nueva profesión, Hubo una pausa considerable entre el término de su último trabajo y la búsqueda de un trabajo nuevo o Busca trabajo por primera vez. Free 2012 federal tax filing Cuotas de agencias de colocación y empleo. Free 2012 federal tax filing   Puede deducir cuotas que pague a agencias de colocación y empleo que usa como parte de su búsqueda de trabajo en su profesión actual. Free 2012 federal tax filing Si el empleador le devuelve dinero. Free 2012 federal tax filing   Si, en un año posterior, su empleador le devuelve el dinero de las cuotas de agencias de empleo, usted tiene que incluir la cantidad que reciba en sus ingresos brutos hasta que llegue al total del beneficio tributario que recibió en el año anterior. Free 2012 federal tax filing (Vea Recuperaciones de Fondos en el capítulo 12). Free 2012 federal tax filing Si el empleador le paga a la agencia de empleo. Free 2012 federal tax filing   Si su empleador paga las cuotas directamente a la agencia de empleo y usted no es responsable de pagarlas, no puede incluirlas en sus ingresos brutos. Free 2012 federal tax filing Currículum vitae. Free 2012 federal tax filing   Puede deducir lo que gaste para preparar o enviar por correo copias de un currículum vitae a posibles empleadores siempre que busca un trabajo nuevo en su profesión actual. Free 2012 federal tax filing Gastos de viaje y transporte. Free 2012 federal tax filing   Si viaja a algún lugar y durante su estadía busca un trabajo nuevo en su profesión actual, tal vez pueda deducir los gastos de viaje de ida y vuelta al lugar. Free 2012 federal tax filing Puede deducir los gastos de viaje si el viaje se realizó principalmente para buscar un trabajo nuevo. Free 2012 federal tax filing Es importante saber qué parte del tiempo dedique a actividades personales y qué parte del tiempo dedique a buscar trabajo para determinar si el viaje se hizo principalmente por motivos personales o para buscar un trabajo nuevo. Free 2012 federal tax filing   Incluso si no puede deducir los gastos de viaje de ida y vuelta al lugar, puede deducir los gastos de buscar trabajo nuevo en su profesión actual que incurra mientras se encuentra en dicho lugar. Free 2012 federal tax filing   Puede optar por utilizar la tarifa estándar por milla para calcular los gastos de automóvil. Free 2012 federal tax filing La tarifa correspondiente al año 2013 para uso comercial de un vehículo es 56½ centavos por milla. Free 2012 federal tax filing Vea el capítulo 26 para más información. Free 2012 federal tax filing Licencias y Tarifas Reglamentarias Puede deducir la cantidad que pague cada año a gobiernos estatales o locales por licencias y tarifas reglamentarias para su oficio, negocio o profesión. Free 2012 federal tax filing Impuestos Incidentales al Trabajo Puede deducir un impuesto incidental al trabajo que una localidad le cobre a una tarifa fija por el privilegio de trabajar o realizar un negocio dentro de dicha localidad. Free 2012 federal tax filing Si usted es empleado, puede reclamar impuestos incidentales al trabajo sólo como deducción miscelánea sujeta al límite del 2%; no puede reclamarlos como una deducción en otro lugar de su declaración. Free 2012 federal tax filing Reintegro de un Pago de Asistencia Un “pago de asistencia” es aquel pago que se recibe de acuerdo con un plan del empleador para ayudar a los empleados que pierden su empleo debido a la falta de trabajo. Free 2012 federal tax filing Si usted reintegra un pago de asistencia de suma global que recibió y había incluido en sus ingresos en un año anterior, puede deducir dicho reintegro. Free 2012 federal tax filing Gastos de Investigación de un Profesor Universitario Si es profesor universitario, puede deducir los gastos de investigación, incluidos gastos de viaje y gastos en los que incurra por enseñar, dar conferencias o escribir y publicar temas relacionados directamente con su labor de enseñanza. Free 2012 federal tax filing Tiene que haber comenzado la investigación como parte de los deberes de enseñanza que se esperan de un profesor y sin expectativas lucrativas además del sueldo. Free 2012 federal tax filing No obstante, no puede deducir los costos de viajes como una forma de educación. Free 2012 federal tax filing Herramientas Utilizadas en su Trabajo Por lo general, puede deducir los gastos por herramientas que usa en su trabajo si éstas se desgastan y se deshace de ellas dentro de 1 año después de la fecha de compra. Free 2012 federal tax filing Puede depreciar el costo de las herramientas cuya vida sea mayor del año tributario. Free 2012 federal tax filing Para obtener más información acerca de la depreciación, vea la Publicación 946, en inglés. Free 2012 federal tax filing Cuotas y Gastos de Afiliación a un Sindicato Puede deducir cuotas y tarifas iniciales que pague para afiliarse a un sindicato. Free 2012 federal tax filing También puede deducir contribuciones destinadas a los beneficios para miembros del sindicato desempleados. Free 2012 federal tax filing No obstante, no puede deducir la parte de las contribuciones o aportaciones destinadas a los fondos para el pago de beneficios por enfermedad, accidente o fallecimiento. Free 2012 federal tax filing Asimismo, no puede deducir aportaciones a un fondo de pensiones, incluso si el sindicato le exige que realice las aportaciones. Free 2012 federal tax filing Tal vez no pueda deducir las cantidades que pague al sindicato si éstas están relacionadas con determinadas actividades políticas o de cabildeo. Free 2012 federal tax filing Vea Gastos de Cabildeo bajo Gastos no Deducibles, más adelante. Free 2012 federal tax filing Ropa de Trabajo y Uniformes Puede deducir el costo y mantenimiento de la ropa de trabajo si se cumplen los dos requisitos siguientes: Está obligado a usarlas como condición de empleo. Free 2012 federal tax filing La ropa no es adecuada para uso cotidiano. Free 2012 federal tax filing No es suficiente usar ropa distintiva. Free 2012 federal tax filing Su empleador tiene que requerir específicamente esa ropa. Free 2012 federal tax filing Tampoco es suficiente que, de hecho, no use su ropa de trabajo en otro lugar. Free 2012 federal tax filing La ropa no puede servir para reemplazar su ropa habitual. Free 2012 federal tax filing Algunos ejemplos de trabajadores que tal vez puedan deducir el costo y mantenimiento de la ropa de trabajo son: personas que realicen entregas, bomberos, proveedores de servicios de la salud, agentes encargados de mantener el orden público, carteros, atletas profesionales y trabajadores del transporte (aéreo, ferroviario, terrestre, etc. Free 2012 federal tax filing ). Free 2012 federal tax filing Los músicos y artistas pueden deducir el costo de la ropa y los accesorios de teatro si no son adecuados para su uso cotidiano. Free 2012 federal tax filing Sin embargo, la ropa de trabajo que conste de un gorro blanco, camisa blanca o chaqueta blanca, overol (de pintor) blanco y zapatos de trabajo estándar, como la que debe usar un pintor en su trabajo por exigencia de su sindicato, no es distintiva en cuanto a carácter ni a la naturaleza del uniforme. Free 2012 federal tax filing Igualmente, los costos de compra y mantenimiento de ropa de trabajo azul usada por un soldador a solicitud de un capataz no son deducibles. Free 2012 federal tax filing Ropa de protección. Free 2012 federal tax filing   Puede deducir el costo de la ropa de protección obligatoria en su trabajo, como zapatos o botas de seguridad, anteojos de seguridad, cascos y guantes de trabajo. Free 2012 federal tax filing   Algunos ejemplos de trabajadores a los que quizás se les exija usar artículos de seguridad son: carpinteros, trabajadores del cemento, trabajadores de productos químicos, electricistas, tripulación de barcos de pesca, maquinistas, trabajadores de campos petrolíferos, fontaneros, técnicos en tuberías y conductores de camiones. Free 2012 federal tax filing Uniformes militares. Free 2012 federal tax filing   Generalmente, no puede deducir el costo de uniformes si está en servicio activo a tiempo completo en las Fuerzas Armadas. Free 2012 federal tax filing Sin embargo, si es miembro en reserva de las Fuerzas Armadas, puede deducir el costo no reembolsado de su uniforme si los reglamentos militares exigen que su uso se limite a cuando esté en servicio como miembro en reserva. Free 2012 federal tax filing Al calcular la deducción, tiene que deducir del costo la asignación no gravable que reciba por estos gastos. Free 2012 federal tax filing   Si las reglas militares locales no le permiten que use uniformes de faena cuando no esté de servicio, puede deducir la cantidad por la cual el costo de compra y mantenimiento de estos uniformes sea superior a la asignación por uniforme que reciba. Free 2012 federal tax filing   Puede deducir el costo de sus uniformes si es miembro del personal o profesorado civil de una escuela militar. Free 2012 federal tax filing Costos de la Preparación de la Declaración de Impuestos (Línea 22) Generalmente, puede deducir los costos de la preparación de la declaración de impuestos en el año en el que los paga. Free 2012 federal tax filing De este modo, en la declaración de impuestos de 2013, puede deducir los costos pagados en el año 2013 por la preparación de la declaración del año 2012. Free 2012 federal tax filing Estos costos incluyen el costo de los programas de software de preparación de impuestos y publicaciones tributarias. Free 2012 federal tax filing También incluyen todo costo que haya pagado por la presentación electrónica de su declaración. Free 2012 federal tax filing Otros Gastos (Línea 23) Puede deducir otros gastos determinados como deducciones detalladas misceláneas sujetas al límite del 2%. Free 2012 federal tax filing En la línea 23 del Anexo A (Formulario 1040), puede deducir gastos que paga para: Generar o cobrar ingresos que se tienen que incluir en sus ingresos brutos, Administrar, conservar o mantener en buen estado propiedad cuya finalidad es generar un ingreso de estas características o Determinar, impugnar, pagar o solicitar un reembolso de algún impuesto. Free 2012 federal tax filing Puede deducir gastos que pague para los fines indicados en las secciones (1) y (2) anteriores sólo si están razonable y estrechamente relacionados con estos fines. Free 2012 federal tax filing Algunos de estos gastos se explican más adelante. Free 2012 federal tax filing Si los gastos que pague generan ingresos que sólo sean parcialmente tributables, vea Gastos de Ingresos Exentos de Impuestos más adelante, bajo Gastos no Deducibles. Free 2012 federal tax filing Cargos de Tasación Puede deducir cargos de tasación si los paga para calcular una pérdida por hecho fortuito o el valor justo de mercado de una propiedad donada. Free 2012 federal tax filing Pérdidas por Hecho Fortuito y Robo Puede deducir una pérdida por hecho fortuito o robo como una deducción detallada miscelánea sujeta al límite del 2% si utilizaba la propiedad dañada o robada para realizar servicios como empleado. Free 2012 federal tax filing Primero declare la pérdida en la Sección B del Formulario 4684, Casualties and Thefts (Hechos fortuitos y robos), en inglés. Free 2012 federal tax filing Es posible que también tenga que incluir la pérdida en el Formulario 4797, Sales of Business Property (Ventas de propiedades de negocios), también en inglés, si es que está obligado por otras razones a presentar ese formulario. Free 2012 federal tax filing Para calcular su deducción, sume todas las pérdidas por hecho fortuito o robo de este tipo de propiedad que se incluyan en las líneas 32 y 38b del Formulario 4684, o la línea 18a del Formulario 4797, ambos en inglés. Free 2012 federal tax filing Para información sobre otras pérdidas por hecho fortuito o robo, vea el capítulo 25. Free 2012 federal tax filing Apoyo Administrativo y Alquiler de Oficina Puede deducir gastos de oficina, (por ejemplo apoyo administrativo y alquiler), que usted incurre con respecto a sus inversiones y al cobro de los ingresos tributables generados por las mismas. Free 2012 federal tax filing Cargos de Tramitación por el Uso de una Tarjeta de Crédito o Débito Puede deducir el cargo administrativo que le cobra el tramitador de la tarjeta de crédito por efectuar un pago del impuesto sobre los ingresos (inclusive pagos del impuesto estimado) con tarjeta de crédito o débito. Free 2012 federal tax filing Dichos cargos son deducibles en el año en que se paguen. Free 2012 federal tax filing Depreciación de Computadora de Uso Doméstico Puede deducir la depreciación de su computadora de uso doméstico si la utiliza para generar ingresos (por ejemplo, para administrar sus inversiones que generen ingresos tributables). Free 2012 federal tax filing Por lo general, tiene que depreciar la computadora según el método uniforme durante el período de recuperación del Sistema Alternativo de Depreciación (ADS, por sus siglas en inglés). Free 2012 federal tax filing Si trabaja como empleado y también utiliza la computadora en ese trabajo, vea la Publicación 946, en inglés. Free 2012 federal tax filing Deducciones que le Sobran de un Caudal Hereditario Si las deducciones totales de un caudal hereditario en su año tributario anterior son superiores a su ingreso bruto de ese año, los beneficiarios que heredan la propiedad pueden deducir la cantidad que le sobró en exceso. Free 2012 federal tax filing No incluya las deducciones por la exención personal del caudal hereditario y las donaciones con fines benéficos al calcular las deducciones totales del caudal hereditario. Free 2012 federal tax filing Los beneficiarios pueden reclamar la deducción sólo para el año tributario en el que, o con el que, termina el caudal hereditario, sea el año final un año normal o un año tributario corto. Free 2012 federal tax filing Para obtener más información, vea Termination of Estate (Terminación de un caudal hereditario) en la Publicación 559, Survivors, Executors, and Administrators (Sobrevivientes, albaceas y administradores), en inglés. Free 2012 federal tax filing Cargos del Cobro de Intereses y Dividendos Puede deducir cargos que paga a un agente de bolsa, banco, fideicomisario o agente parecido por el cobro de los intereses de los bonos o dividendos de acciones tributables. Free 2012 federal tax filing Sin embargo, no puede deducir un cargo que pague a un agente de bolsa para comprar bienes de inversión, como acciones o bonos. Free 2012 federal tax filing Tiene que agregar el cargo al costo de los bienes. Free 2012 federal tax filing No puede deducir el cargo que pague a un agente de bolsa para vender valores. Free 2012 federal tax filing Puede usar el cargo sólo para calcular las pérdidas o ganancias de la venta. Free 2012 federal tax filing Vea las Instrucciones del Formulario 8949, para obtener información sobre cómo declarar el cargo. Free 2012 federal tax filing Gastos Relacionados con un Pasatiempo Por lo general, puede deducir gastos relacionados con un pasatiempo, pero sólo hasta la cantidad del ingreso generado por el mismo. Free 2012 federal tax filing Un pasatiempo no es un negocio porque no se realiza para obtener un beneficio económico. Free 2012 federal tax filing Consulte Actividad sin fines de lucro en el capítulo 12 bajo Otros Ingresos. Free 2012 federal tax filing Deducciones Indirectas de Entidades que Traspasan los Atributos Tributarios Las entidades que traspasan los atributos tributarios incluyen sociedades colectivas, sociedades anónimas de tipo S y fondos mutuos que no se ofrecen al público. Free 2012 federal tax filing Las deducciones de dichas entidades se traspasan a los socios o accionistas. Free 2012 federal tax filing Los socios o accionistas pueden deducir su parte de las deducciones traspasadas para gastos de inversión como deducciones detalladas misceláneas sujetas al límite del 2%. Free 2012 federal tax filing Ejemplo. Free 2012 federal tax filing Usted es miembro de un club de inversiones formado exclusivamente para invertir en valores. Free 2012 federal tax filing El club se considera una sociedad colectiva. Free 2012 federal tax filing Los ingresos de la sociedad colectiva provienen exclusivamente de dividendos, intereses y ganancias tributables procedentes de la venta de valores. Free 2012 federal tax filing En este caso, usted puede deducir su parte de los gastos de operación de la sociedad colectiva como deducciones detalladas misceláneas sujetas al límite del 2%. Free 2012 federal tax filing No obstante, si el club de inversiones tiene inversiones que generan ingresos no tributables también, no puede deducir su parte de los gastos que generan ingresos no tributables. Free 2012 federal tax filing Fondos mutuos de oferta pública. Free 2012 federal tax filing   Los fondos mutuos de oferta pública no traspasan deducciones por gastos de inversión a los accionistas. Free 2012 federal tax filing Un fondo mutuo es “de oferta pública” si: Se comercializa continuamente en virtud de una oferta pública, Se cotiza habitualmente en un mercado bursátil de valores establecido o Están bajo la propiedad de al menos 500 personas en todo momento durante el año tributario. Free 2012 federal tax filing   El fondo mutuo de oferta pública le enviará un Formulario 1099-DIV, Dividends and Distributions (Dividendos y distribuciones), en inglés, o un formulario sustitutivo, que indique la cantidad neta del ingreso de dividendos (dividendos brutos menos gastos de inversión). Free 2012 federal tax filing Esta cifra neta es la cantidad que declara como ingresos. Free 2012 federal tax filing Usted no puede también deducir los gastos de inversión incurridos por fondos mutuos de oferta pública porque ya se incluyen como parte de la cantidad neta del ingreso de dividendos. Free 2012 federal tax filing Declaraciones informativas. Free 2012 federal tax filing   Las entidades que traspasan los atributos tributarios deben enviarle declaraciones informativas. Free 2012 federal tax filing Sociedades colectivas y de tipo S. Free 2012 federal tax filing   Estas entidades generan el Anexo K-1, el cual indica los conceptos y las cantidades que tiene que declarar y también identifica los anexos y las líneas de la declaración de impuestos que se deben usar. Free 2012 federal tax filing Fondos mutuos que no son de oferta pública. Free 2012 federal tax filing   Estos fondos le enviarán un Formulario 1099-DIV, Dividends and Distributions (Dividendos y distribuciones), o un formulario sustitutivo, el cual indicará su parte de los ingresos brutos y los gastos de inversión. Free 2012 federal tax filing Puede declarar los gastos sólo como una deducción detallada miscelánea sujeta al límite del 2%. Free 2012 federal tax filing Cargos y Gastos Relacionados con la Inversión Puede deducir cargos relacionados con la inversión, custodia, administración de fideicomiso y otros gastos que pague por la administración de inversiones que generen ingresos tributables. Free 2012 federal tax filing Gastos Legales Por lo general, puede deducir gastos legales en los que incurra al intentar generar o cobrar ingresos tributables o que pague en conexión con la determinación, cobro o reembolso de un impuesto. Free 2012 federal tax filing También puede deducir gastos legales que: Estén relacionados con la realización o conservación de su trabajo, como los que pague para defenderse contra acusaciones penales que se levanten por las acciones de su oficio o negocio, Sean para asesoría tributaria relacionada con un divorcio, si la factura indica cuánto corresponde a la asesoría tributaria y se determina de una forma razonable o Sean para cobrar una pensión tributable para el cónyuge divorciado. Free 2012 federal tax filing Puede deducir los gastos que incurrió para resolver problemas tributarios relacionados con las pérdidas o ganancias de un negocio (Anexo C o C-EZ), alquileres o regalías (Anexo E) o gastos e ingresos agrícolas (Anexo F) en el anexo apropiado, todos en inglés. Free 2012 federal tax filing Debe deducir los gastos que incurrió para resolver problemas tributarios no comerciales en el Anexo A (Formulario 1040). Free 2012 federal tax filing Vea Costos de la Preparación de la Declaración de Impuestos , anteriormente. Free 2012 federal tax filing Pérdidas de Depósitos Para obtener información acerca de si puede deducir la pérdida de un depósito que usted hizo en una institución financiera que reúna los requisitos y cómo declarar la deducción si tiene derecho a ella, vea Pérdidas de Depósitos en el capítulo 25. Free 2012 federal tax filing Reintegros de Ingresos Si tuvo que reintegrar una cantidad que incluyó como ingresos en un año anterior, es posible que pueda deducir dicha cantidad reintegrada. Free 2012 federal tax filing Si la cantidad que tuvo que reintegrar era ingreso ordinario de $3,000 o menos, la deducción está sujeta al límite del 2%. Free 2012 federal tax filing Si fue más de $3,000, vea Reintegros por la Reclamación de un Derecho bajo Deducciones no Sujetas al Límite del 2%, más adelante. Free 2012 federal tax filing Reintegros de Beneficios del Seguro Social Para obtener información acerca de cómo deducir los reintegros de ciertos beneficios del Seguro Social, vea Reintegros Superiores a los Beneficios Brutos en el capítulo 11. Free 2012 federal tax filing Alquiler de Caja de Seguridad Puede deducir el alquiler de una caja de seguridad si la utiliza para almacenar bonos y acciones que generen ingresos tributables o documentos y papeles relacionados con inversiones. Free 2012 federal tax filing No puede deducir el alquiler si sólo utiliza la caja para guardar joyas, otras pertenencias personales o valores exentos de impuestos. Free 2012 federal tax filing Cargos Administrativos de los Planes de Reinversión de Dividendos Puede deducir los cargos administrativos que pague como abonado a un plan de reinversión de dividendos. Free 2012 federal tax filing Estos cargos administrativos incluyen pagos por: Poseer acciones adquiridas mediante un plan, Cobrar y reinvertir dividendos en efectivo, y Mantener documentación personal y proporcionar estados de cuenta detallados. Free 2012 federal tax filing Honorarios por Administración de un Fideicomiso de Arreglos IRA Los honorarios de administración de un fideicomiso que se facturen por separado y que usted pague en relación con un arreglo de ahorros para la jubilación (IRA, por sus siglas en inglés) son deducibles (si son ordinarios y necesarios) como deducción detallada miscelánea sujeta al límite del 2%. Free 2012 federal tax filing Para obtener más información acerca de los arreglos IRA, vea el capítulo 17. Free 2012 federal tax filing Deducciones no Sujetas al Límite del 2% Puede deducir los artículos indicados a continuación como deducciones detalladas misceláneas. Free 2012 federal tax filing No están sujetas al límite del 2%. Free 2012 federal tax filing Declare estos artículos en la línea 28 del Anexo A del Formulario 1040. Free 2012 federal tax filing Lista de Deducciones Se explica cada uno de los siguientes artículos en detalle después de la lista (excepto cuando se indica al contrario). Free 2012 federal tax filing Prima amortizable de bonos tributables. Free 2012 federal tax filing Pérdidas por hecho fortuito y robo de una propiedad que genera ingresos. Free 2012 federal tax filing Impuesto federal sobre la herencia atribuible a los ingresos de un difunto. Free 2012 federal tax filing Pérdidas de apuestas y juegos de azar hasta la cantidad de sus ganancias del juego. Free 2012 federal tax filing Gastos del trabajo relacionados con los impedimentos de personas con incapacidades. Free 2012 federal tax filing Pérdida por otras actividades anotadas en el recuadro 2 del Anexo K-1 del Formulario 1065-B. Free 2012 federal tax filing Pérdidas por estafas de inversiones engañosas tipo Ponzi. Free 2012 federal tax filing Vea, Pérdidas proveneintes de estafas de inversiones del tipo Ponzi (Ponzi schemes) , en el capítulo 25. Free 2012 federal tax filing Reintegros de más de $3,000 por la reclamación de un derecho. Free 2012 federal tax filing Inversión no recuperada en una anualidad. Free 2012 federal tax filing Prima Amortizable de Bonos Tributables En general, si la cantidad que paga por un bono es superior a la cantidad de capital estipulado, el excedente corresponde a la prima de los bonos. Free 2012 federal tax filing Puede optar por amortizar la prima de bonos tributables. Free 2012 federal tax filing Por lo general, la amortización de la prima compensa los ingresos de intereses sobre el bono en lugar de ser una deducción diferente. Free 2012 federal tax filing Parte de la prima de algunos bonos puede ser una deducción miscelánea no sujeta al límite del 2%. Free 2012 federal tax filing Para obtener más información, vea Amortizable Premium on Taxable Bonds (Prima amortizable de bonos tributables) en la Publicación 529 y Bond Premium Amortization (Amortización de prima de bono) en el capítulo 3 de la Publicación 550, Investment Income and Expenses (Gastos e ingresos de inversión), ambas en inglés. Free 2012 federal tax filing Pérdidas por Hecho Fortuito y Robo de Propiedad que Genera Ingresos Puede deducir una pérdida por hecho fortuito o robo como deducción detallada miscelánea no sujeta al límite del 2% si la propiedad dañada o robada era una propiedad que generaba ingresos (propiedad que se tiene con fines de inversión, tal como acciones, pagarés, bonos, oro, plata, terrenos sin construir y obras de arte). Free 2012 federal tax filing Primero, declare la pérdida en la Sección B del Formulario 4684. Free 2012 federal tax filing Asimismo, es posible que tenga que incluir la pérdida en el Formulario 4797, Sales of Business Property (Ventas de bienes comerciales), en inglés, si por algún otro motivo está obligado a presentar ese formulario. Free 2012 federal tax filing Para calcular su deducción, sume todas las pérdidas por hecho fortuito o robo de este tipo de propiedad que se incluyan en las líneas 32 y 38b del Formulario 4684, o la línea 18a del Formulario 4797. Free 2012 federal tax filing Para obtener más información acerca de las pérdidas por hecho fortuito y robo, consulte el capítulo 25. Free 2012 federal tax filing Impuesto Federal sobre la Herencia Atribuible a los Ingresos de un Difunto Puede deducir el impuesto federal sobre la herencia atribuible a los ingresos de un difunto que usted, como beneficiario, incluye en sus ingresos brutos. Free 2012 federal tax filing Los ingresos de un difunto son ingresos brutos que habría recibido éste si no hubiese fallecido y que no se podían incluir debidamente en la última declaración de impuestos del difunto. Free 2012 federal tax filing Vea la Publicación 559, en inglés, para obtener más información. Free 2012 federal tax filing Pérdidas de Apuestas y Juegos de Azar hasta la Cantidad de sus Ganancias de Juego Tiene que declarar la cantidad total de sus ganancias de apuestas y juegos de azar que tuvo en el año en la línea 21 del Formulario 1040. Free 2012 federal tax filing Debe deducir sus pérdidas de juego que tuvo en el año en la línea 28 del Anexo A del Formulario 1040. Free 2012 federal tax filing No puede deducir las pérdidas de apuestas y juegos de azar que sean superiores a las ganancias. Free 2012 federal tax filing No puede reducir las ganancias de apuestas y juegos de azar por las pérdidas de juego y declarar la diferencia. Free 2012 federal tax filing Tiene que declarar la cantidad total de las ganancias como ingresos, y las pérdidas (hasta la cantidad de su ganancias), como deducción detallada. Free 2012 federal tax filing Por consiguiente, su documentación debe mostrar las ganancias por separado de las pérdidas. Free 2012 federal tax filing Diario de ganancias y pérdidas. Free 2012 federal tax filing Tiene que mantener un diario exacto o registro parecido de sus ganancias y pérdidas provenientes de apuestas y juegos de azar. Free 2012 federal tax filing Su diario debe contener, como mínimo, la siguiente información: La fecha y el tipo de apuesta específica o actividad de apuestas. Free 2012 federal tax filing El nombre y la dirección o ubicación del establecimiento de apuestas. Free 2012 federal tax filing Los nombres de otras personas que lo acompañan en el establecimiento de apuestas. Free 2012 federal tax filing La (o las) cantidad(es) que ganó o perdió. Free 2012 federal tax filing Vea la Publicación 529, en inglés, para información adicional. Free 2012 federal tax filing Gastos de Trabajo Relacionados con un Impedimento Si tiene una incapacidad física o mental que limite su capacidad para trabajar o limite sustancialmente una o más de las actividades principales de la vida (como realizar tareas manuales, caminar, hablar, respirar, aprender y trabajar), puede deducir sus gastos de trabajo relacionados con dicho impedimento. Free 2012 federal tax filing Los gastos de trabajo relacionados con un impedimento son gastos ordinarios y necesarios del negocio incurridos por servicios de un asistente en su lugar de trabajo y por otros gastos relacionados con su lugar de trabajo que sean necesarios para que pueda trabajar. Free 2012 federal tax filing Personas que trabajan por cuenta propia. Free 2012 federal tax filing   Si trabaja por cuenta propia, anote los gastos de trabajo relacionados con su incapacidad en el formulario correspondiente (Anexo C, C-EZ, E o F) que utilice para declarar los ingresos y gastos de negocio. Free 2012 federal tax filing Pérdida por Otras Actividades Anotadas en el Recuadro 2 del Anexo K-1 del Formulario 1065-B Si la cantidad declarada en el recuadro 2 del Anexo K-1 del Formulario 1065-B es una pérdida, declárela en la línea 28 del Anexo A del Formulario 1040. Free 2012 federal tax filing No está sujeto a las limitaciones de actividades pasivas. Free 2012 federal tax filing Reintegros por la Reclamación de un Derecho Si tuvo que reintegrar más de $3,000 que incluyó en los ingresos de un año anterior porque en ese momento pensaba que tenía un derecho no restringido a dichos ingresos, tal vez pueda deducir la cantidad que pagó o solicitar que se la acrediten en sus impuestos. Free 2012 federal tax filing Vea Reintegros en el capítulo 12, para más información. Free 2012 federal tax filing Inversión no Recuperada en una Anualidad Un jubilado que haya contribuido al costo de una anualidad puede excluir de sus ingresos parte de cada pago que reciba, por ser rendimiento exento de impuestos de la inversión del jubilado. Free 2012 federal tax filing Si el jubilado muere antes de recuperar toda la inversión libre de impuestos, se podría deducir toda inversión no recuperada en la declaración final de impuestos del jubilado. Free 2012 federal tax filing Vea el capítulo 10 para obtener más información acerca del trato tributario de las pensiones y anualidades. Free 2012 federal tax filing Gastos no Deducibles A continuación se enumeran algunos ejemplos de gastos no deducibles. Free 2012 federal tax filing Luego, se explican en mayor detalle los gastos no deducibles adicionales. Free 2012 federal tax filing Lista de Gastos no Deducibles Comisiones de agentes bursátiles que usted pagó con respecto a su arreglo IRA u otra propiedad de inversión. Free 2012 federal tax filing Gastos de entierro o funeral, incluido el costo de la tumba. Free 2012 federal tax filing Gastos de capital. Free 2012 federal tax filing Cargos y licencias, como licencias de automóvil, de matrimonio y placas de identificación. Free 2012 federal tax filing Pérdidas relacionadas con pasatiempos; no obstante, vea Gastos Relacionados con un Pasatiempo , anteriormente. Free 2012 federal tax filing Reparaciones, seguro y alquiler de la vivienda. Free 2012 federal tax filing Sobornos y comisiones clandestinas. Free 2012 federal tax filing Vea Bribes and kickbacks (Sobornos y comisiones clandestinas) en el capítulo 11 de la Publicación 535, en inglés. Free 2012 federal tax filing Pérdidas de la venta de su vivienda, mobiliario, automóvil personal, etc. Free 2012 federal tax filing Primas de seguro personal por incapacidad. Free 2012 federal tax filing Gastos personales, de vida o familiares. Free 2012 federal tax filing Valor de salarios no recibidos o período de vacaciones no utilizadas. Free 2012 federal tax filing Gastos de Adopción No puede deducir los gastos que incurre en la adopción de un niño, pero tal vez pueda tomar un crédito para esos gastos. Free 2012 federal tax filing Vea el capítulo 36. Free 2012 federal tax filing Gastos de Campaña Electoral No puede deducir gastos que un candidato para un cargo público incurre en su campaña electoral, incluso si el candidato está postulando para la reelección a dicho cargo. Free 2012 federal tax filing Estos incluyen cargos de calificación e inscripción para las elecciones primarias. Free 2012 federal tax filing Honorarios legales. Free 2012 federal tax filing   No puede deducir honorarios legales que se pagan para defender cargos derivados de la participación en una campaña política. Free 2012 federal tax filing Cargos por Emisión de Cheques de Cuenta Personal Si tiene una cuenta corriente personal, no puede deducir cargos cobrados por el banco por el privilegio de emitir cheques, incluso si la cuenta devenga intereses. Free 2012 federal tax filing Cuotas de Clubes Por lo general, no puede deducir el costo de afiliación a un club organizado para fines comerciales, de placer, recreación u otro fin social. Free 2012 federal tax filing Esto incluye clubes de negocios, sociales, atléticos, de almuerzo, deportivos, de aerolíneas, hoteles, golf y de campo. Free 2012 federal tax filing No puede deducir cuotas pagadas a una organización si uno de los propósitos principales de ésta es: Realizar actividades sociales para los miembros o sus invitados u Ofrecer a los miembros o sus invitados acceso a establecimientos de actividades sociales. Free 2012 federal tax filing No se pueden deducir las cuotas pagadas a aerolíneas, hoteles o clubes de almuerzo. Free 2012 federal tax filing Gastos de Transporte entre su Domicilio y el Trabajo No puede deducir gastos de viaje de ida y vuelta al trabajo (el costo de su transporte entre su residencia y su lugar de trabajo principal o habitual). Free 2012 federal tax filing Si transporta herramientas, instrumentos u otros artículos en su automóvil de ida y vuelta a su trabajo, puede deducir sólo el costo adicional de transporte de dichos artículos, como el alquiler de un remolque para el transporte de los mismos. Free 2012 federal tax filing Multas o Sanciones No puede deducir multas o sanciones que pague a una oficina del gobierno por infringir una ley. Free 2012 federal tax filing Esto incluye cantidades pagadas para liquidar su responsabilidad real o posible de una multa o sanción (civil o penal). Free 2012 federal tax filing Las multas o sanciones incluyen multas de estacionamiento, sanciones tributarias y sanciones deducidas de su sueldo de maestro después de una huelga ilícita. Free 2012 federal tax filing Gastos de Balnearios No puede deducir gastos de un balneario (spa), aun si existe un requisito laboral para mantenerse en excelente condición física, como podría ser el caso de un oficial encargado del orden público. Free 2012 federal tax filing Sistema de Seguridad Residencial No puede deducir el costo de un sistema de seguridad residencial como una deducción miscelánea. Free 2012 federal tax filing Sin embargo, tal vez pueda reclamar una deducción por un sistema de seguridad residencial como gasto de negocios, si es que tiene una oficina en su casa. Free 2012 federal tax filing Vea Oficina en el Domicilio bajo Gastos del Empleado no Reembolsados, anteriormente, y Security System (Sistema de seguridad) bajo Deducting Expenses (Deducción de gastos) en la Publicación 587, en inglés. Free 2012 federal tax filing Seminarios Relacionados con Inversiones No puede deducir gastos por asistir a una convención, seminario o reunión parecida para fines de inversión. Free 2012 federal tax filing Primas de Seguro de Vida No puede deducir primas que pague por su propio seguro de vida. Free 2012 federal tax filing Tal vez pueda deducir como pensión para el cónyuge divorciado primas que pague por las pólizas de seguro de vida asignadas a su ex-cónyuge. Free 2012 federal tax filing Consulte el capítulo 18 para información sobre la pensión alimenticia. Free 2012 federal tax filing Gastos de Cabildeo Por lo general, no puede deducir cantidades pagadas o incurridas por concepto de cabildeo. Free 2012 federal tax filing Estos incluyen gastos para: Influenciar el proceso de legislación, Participar o intervenir en una campaña política a favor o en contra de un candidato a un cargo público, Intentar influenciar al público en general, o a un segmento del público, respecto a las elecciones, materias legislativas o referéndums o Comunicarse directamente con funcionarios del poder ejecutivo bajo protección en un intento de influenciar las acciones del funcionario o las opiniones del mismo. Free 2012 federal tax filing Los gastos de cabildeo también incluyen cantidades pagadas o gastos en los que ha incurrido para la investigación, preparación, planificación o coordinación de cualquiera de estas actividades. Free 2012 federal tax filing Cuotas usadas para cabildeo. Free 2012 federal tax filing   Si una organización exenta de impuestos le notifica que esa parte de las cuotas u otras cantidades que usted paga a la organización se utilizan para pagar gastos de cabildeo no deducibles, no puede deducir esa parte de las cuotas. Free 2012 federal tax filing Vea Lobbying Expenses (Gastos de cabildeo) en la Publicación 529, en inglés, para obtener información sobre las excepciones. Free 2012 federal tax filing Dinero en Efectivo o Bienes Perdidos o Extraviados No puede deducir una pérdida basada en la simple desaparición de dinero o bienes. Free 2012 federal tax filing Sin embargo, una pérdida o desaparición accidental de bienes puede considerarse hecho fortuito si es causada por un acontecimiento que se pueda identificar y que sea repentino, inesperado o poco común. Free 2012 federal tax filing Vea el capítulo 25. Free 2012 federal tax filing Ejemplo. Free 2012 federal tax filing Se cierra una puerta de su automóvil accidentalmente en su mano y rompe el engaste de su anillo de diamante. Free 2012 federal tax filing El diamante se cae del anillo y nunca lo pudo encontrar. Free 2012 federal tax filing La pérdida del diamante es un hecho fortuito. Free 2012 federal tax filing Almuerzos con Compañeros de Trabajo No puede deducir los gastos de almuerzos con compañeros de trabajo, excepto si viaja lejos de casa por razones comerciales. Free 2012 federal tax filing Vea el capítulo 26 para obtener información acerca de los gastos deducibles mientras se encuentra lejos de su domicilio. Free 2012 federal tax filing Comidas Cuando Trabaja Hasta Tarde No puede deducir el costo de comidas si trabaja hasta tarde. Free 2012 federal tax filing Sin embargo, tal vez pueda declarar una deducción si el costo de las comidas es un gasto de entretenimiento deducible o si viaja lejos de casa. Free 2012 federal tax filing Vea el capítulo 26 para obtener información sobre gastos de entretenimiento deducibles y gastos durante viajes lejos de su domicilio. Free 2012 federal tax filing Gastos por Asuntos Legales Personales No puede deducir gastos por asuntos legales personales, como aquéllos en los que se ha incurrido en los siguientes casos: Tutoría de hijos. Free 2012 federal tax filing Demanda por incumplimiento de promesa de matrimonio. Free 2012 federal tax filing Cargos civiles o penales derivados de una relación personal. Free 2012 federal tax filing Daños por lesiones personales, a excepción de ciertas reclamaciones por discriminación ilegal y por denuncia de actividades ilícitas en una empresa. Free 2012 federal tax filing Preparación de un título (o defensa o perfeccionamiento de un título). Free 2012 federal tax filing Preparación de un testamento. Free 2012 federal tax filing Reclamaciones de propiedad o liquidación de propiedad en un divorcio. Free 2012 federal tax filing No puede deducir estos gastos incluso si una consecuencia del proceso legal es la pérdida de propiedad que genera ingresos. Free 2012 federal tax filing Donaciones Políticas No puede deducir donaciones hechas a un candidato político, un comité de campaña o un fondo para publicar boletines. Free 2012 federal tax filing Los avisos publicitarios en programas de convenciones y entradas a cenas o programas que benefician a un partido o candidato político no son deducibles. Free 2012 federal tax filing Costos de Acreditación Profesional No puede deducir costos de acreditación profesional tales como: Costos de certificado de contabilidad pagados para el derecho inicial de poder practicar la contabilidad. Free 2012 federal tax filing Costos del examen para el ejercicio de la abogacía y gastos afines para asegurarse el ingreso inicial al colegio de abogados. Free 2012 federal tax filing Costos de licencias médicas y dentales para obtener la primera licencia de ejercicio de la profesión. Free 2012 federal tax filing Reputación Profesional No puede deducir gastos por salir en un programa de radio o televisión para aumentar su prestigio personal o establecer su reputación profesional. Free 2012 federal tax filing Aportaciones a un Fondo de Ayuda Económica No puede deducir aportaciones pagadas a un plan privado que pague beneficios a los empleados cubiertos que no puedan trabajar debido a una lesión o enfermedad no relacionada con el trabajo. Free 2012 federal tax filing Servicio Telefónico Residencial No puede deducir un cobro (incluidos impuestos) por un servicio telefónico local básico de la línea telefónica principal de su residencia, aun cuando se utilice en una ocupación o negocio. Free 2012 federal tax filing Reuniones de Accionistas No puede deducir gastos de transporte ni otros que paga para asistir a reuniones de accionistas de empresas en las que tiene participación accionaria, pero no de otra índole. Free 2012 federal tax filing No puede deducir estos gastos aunque asista a la reunión para obtener información que podría ser útil al efectuar otras inversiones. Free 2012 federal tax filing Gastos de Ingresos Exentos de Impuestos No puede deducir gastos que incurre para generar ingresos exentos de impuestos. Free 2012 federal tax filing No puede deducir intereses de una deuda en la que haya incurrido o continúa para comprar o portar valores exentos de impuestos. Free 2012 federal tax filing Si usted incurre gastos para generar ingresos tributables y exentos de impuestos, pero no puede identificar los gastos que generan cada tipo de ingreso, tiene que dividir los gastos según la cantidad de cada tipo de ingreso para determinar la cantidad que puede deducir. Free 2012 federal tax filing Ejemplo. Free 2012 federal tax filing Durante el año recibió intereses tributables de $4,800 e intereses exentos de impuestos de $1,200. Free 2012 federal tax filing Al obtener este ingreso, tuvo un total de gastos de $500 durante el año. Free 2012 federal tax filing No puede identificar la cantidad de cada gasto correspondiente a cada ingreso. Free 2012 federal tax filing Por lo tanto, el 80% ($4,800/$6,000) del gasto corresponde a los intereses tributables y el 20% ($1,200/$6,000) corresponde a los intereses exentos de impuestos. Free 2012 federal tax filing Puede deducir, sujeto al límite del 2%, gastos de $400 (80% de $500). Free 2012 federal tax filing Gastos de Viaje para Otra Persona Por lo general, no puede deducir los gastos de viaje que pague o en los que incurra para su cónyuge, dependiente, u otra persona que lo acompañe (o su empleado) en un viaje de negocios o por motivos personales, a menos que el cónyuge, el dependiente, o la otra persona sea un empleado del contribuyente; el viaje sea para un propósito comercial de buena fe (bona fide); y tales gastos serían de otra manera deducibles por el cónyuge, dependiente u otra persona. Free 2012 federal tax filing Vea el capítulo 26 para más información sobre gastos de viaje deducibles. Free 2012 federal tax filing Aportaciones Voluntarias al Fondo de Beneficios por Desempleo No puede deducir aportaciones voluntarias al fondo de beneficios por desempleo que usted realice a un fondo sindical o a un fondo privado. Free 2012 federal tax filing Sin embargo, puede deducir las aportaciones como impuestos si la ley estatal le exige que las haga a un fondo de desempleo del estado que le protege de la pérdida de sueldos por desempleo causado por condiciones comerciales. Free 2012 federal tax filing Relojes de Pulsera No puede deducir el costo de un reloj de pulsera, incluso si existe un requisito laboral que establezca que tiene que saber la hora correcta para realizar sus funciones de manera adecuada. Free 2012 federal tax filing Prev  Up  Next   Home   More Online Publications

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The Free 2012 Federal Tax Filing

Free 2012 federal tax filing 1. Free 2012 federal tax filing   Travel Table of Contents Traveling Away From HomeTax Home Tax Home Different From Family Home Temporary Assignment or Job What Travel Expenses Are Deductible?Employee. Free 2012 federal tax filing Business associate. Free 2012 federal tax filing Bona fide business purpose. Free 2012 federal tax filing Meals Travel in the United States Travel Outside the United States Luxury Water Travel Conventions If you temporarily travel away from your tax home, you can use this chapter to determine if you have deductible travel expenses. Free 2012 federal tax filing This chapter discusses: Traveling away from home, Temporary assignment or job, and What travel expenses are deductible. Free 2012 federal tax filing It also discusses the standard meal allowance, rules for travel inside and outside the United States, luxury water travel, and deductible convention expenses. Free 2012 federal tax filing Travel expenses defined. Free 2012 federal tax filing   For tax purposes, travel expenses are the ordinary and necessary expenses of traveling away from home for your business, profession, or job. Free 2012 federal tax filing   An ordinary expense is one that is common and accepted in your trade or business. Free 2012 federal tax filing A necessary expense is one that is helpful and appropriate for your business. Free 2012 federal tax filing An expense does not have to be required to be considered necessary. Free 2012 federal tax filing   You will find examples of deductible travel expenses in Table 1-1 , later. Free 2012 federal tax filing Traveling Away From Home You are traveling away from home if: Your duties require you to be away from the general area of your tax home (defined later) substantially longer than an ordinary day's work, and You need to sleep or rest to meet the demands of your work while away from home. Free 2012 federal tax filing This rest requirement is not satisfied by merely napping in your car. Free 2012 federal tax filing You do not have to be away from your tax home for a whole day or from dusk to dawn as long as your relief from duty is long enough to get necessary sleep or rest. Free 2012 federal tax filing Example 1. Free 2012 federal tax filing You are a railroad conductor. Free 2012 federal tax filing You leave your home terminal on a regularly scheduled round-trip run between two cities and return home 16 hours later. Free 2012 federal tax filing During the run, you have 6 hours off at your turnaround point where you eat two meals and rent a hotel room to get necessary sleep before starting the return trip. Free 2012 federal tax filing You are considered to be away from home. Free 2012 federal tax filing Example 2. Free 2012 federal tax filing You are a truck driver. Free 2012 federal tax filing You leave your terminal and return to it later the same day. Free 2012 federal tax filing You get an hour off at your turnaround point to eat. Free 2012 federal tax filing Because you are not off to get necessary sleep and the brief time off is not an adequate rest period, you are not traveling away from home. Free 2012 federal tax filing Members of the Armed Forces. Free 2012 federal tax filing   If you are a member of the U. Free 2012 federal tax filing S. Free 2012 federal tax filing Armed Forces on a permanent duty assignment overseas, you are not traveling away from home. Free 2012 federal tax filing You cannot deduct your expenses for meals and lodging. Free 2012 federal tax filing You cannot deduct these expenses even if you have to maintain a home in the United States for your family members who are not allowed to accompany you overseas. Free 2012 federal tax filing If you are transferred from one permanent duty station to another, you may have deductible moving expenses, which are explained in Publication 521, Moving Expenses. Free 2012 federal tax filing   A naval officer assigned to permanent duty aboard a ship that has regular eating and living facilities has a tax home (explained next) aboard the ship for travel expense purposes. Free 2012 federal tax filing Tax Home To determine whether you are traveling away from home, you must first determine the location of your tax home. Free 2012 federal tax filing Generally, your tax home is your regular place of business or post of duty, regardless of where you maintain your family home. Free 2012 federal tax filing It includes the entire city or general area in which your business or work is located. Free 2012 federal tax filing If you have more than one regular place of business, your tax home is your main place of business. Free 2012 federal tax filing See Main place of business or work , later. Free 2012 federal tax filing If you do not have a regular or a main place of business because of the nature of your work, then your tax home may be the place where you regularly live. Free 2012 federal tax filing See No main place of business or work , later. Free 2012 federal tax filing If you do not have a regular or main place of business or post of duty and there is no place where you regularly live, you are considered an itinerant (a transient) and your tax home is wherever you work. Free 2012 federal tax filing As an itinerant, you cannot claim a travel expense deduction because you are never considered to be traveling away from home. Free 2012 federal tax filing Main place of business or work. Free 2012 federal tax filing   If you have more than one place of work, consider the following when determining which one is your main place of business or work. Free 2012 federal tax filing The total time you ordinarily spend in each place. Free 2012 federal tax filing The level of your business activity in each place. Free 2012 federal tax filing Whether your income from each place is significant or insignificant. Free 2012 federal tax filing Example. Free 2012 federal tax filing You live in Cincinnati where you have a seasonal job for 8 months each year and earn $40,000. Free 2012 federal tax filing You work the other 4 months in Miami, also at a seasonal job, and earn $15,000. Free 2012 federal tax filing Cincinnati is your main place of work because you spend most of your time there and earn most of your income there. Free 2012 federal tax filing No main place of business or work. Free 2012 federal tax filing   You may have a tax home even if you do not have a regular or main place of work. Free 2012 federal tax filing Your tax home may be the home where you regularly live. Free 2012 federal tax filing Factors used to determine tax home. Free 2012 federal tax filing   If you do not have a regular or main place of business or work, use the following three factors to determine where your tax home is. Free 2012 federal tax filing You perform part of your business in the area of your main home and use that home for lodging while doing business in the area. Free 2012 federal tax filing You have living expenses at your main home that you duplicate because your business requires you to be away from that home. Free 2012 federal tax filing You have not abandoned the area in which both your historical place of lodging and your claimed main home are located; you have a member or members of your family living at your main home; or you often use that home for lodging. Free 2012 federal tax filing   If you satisfy all three factors, your tax home is the home where you regularly live. Free 2012 federal tax filing If you satisfy only two factors, you may have a tax home depending on all the facts and circumstances. Free 2012 federal tax filing If you satisfy only one factor, you are an itinerant; your tax home is wherever you work and you cannot deduct travel expenses. Free 2012 federal tax filing Example 1. Free 2012 federal tax filing You are single and live in Boston in an apartment you rent. Free 2012 federal tax filing You have worked for your employer in Boston for a number of years. Free 2012 federal tax filing Your employer enrolls you in a 12-month executive training program. Free 2012 federal tax filing You do not expect to return to work in Boston after you complete your training. Free 2012 federal tax filing During your training, you do not do any work in Boston. Free 2012 federal tax filing Instead, you receive classroom and on-the-job training throughout the United States. Free 2012 federal tax filing You keep your apartment in Boston and return to it frequently. Free 2012 federal tax filing You use your apartment to conduct your personal business. Free 2012 federal tax filing You also keep up your community contacts in Boston. Free 2012 federal tax filing When you complete your training, you are transferred to Los Angeles. Free 2012 federal tax filing You do not satisfy factor (1) because you did not work in Boston. Free 2012 federal tax filing You satisfy factor (2) because you had duplicate living expenses. Free 2012 federal tax filing You also satisfy factor (3) because you did not abandon your apartment in Boston as your main home, you kept your community contacts, and you frequently returned to live in your apartment. Free 2012 federal tax filing Therefore, you have a tax home in Boston. Free 2012 federal tax filing Example 2. Free 2012 federal tax filing You are an outside salesperson with a sales territory covering several states. Free 2012 federal tax filing Your employer's main office is in Newark, but you do not conduct any business there. Free 2012 federal tax filing Your work assignments are temporary, and you have no way of knowing where your future assignments will be located. Free 2012 federal tax filing You have a room in your married sister's house in Dayton. Free 2012 federal tax filing You stay there for one or two weekends a year, but you do no work in the area. Free 2012 federal tax filing You do not pay your sister for the use of the room. Free 2012 federal tax filing You do not satisfy any of the three factors listed earlier. Free 2012 federal tax filing You are an itinerant and have no tax home. Free 2012 federal tax filing Tax Home Different From Family Home If you (and your family) do not live at your tax home (defined earlier), you cannot deduct the cost of traveling between your tax home and your family home. Free 2012 federal tax filing You also cannot deduct the cost of meals and lodging while at your tax home. Free 2012 federal tax filing See Example 1 , later. Free 2012 federal tax filing If you are working temporarily in the same city where you and your family live, you may be considered as traveling away from home. Free 2012 federal tax filing See Example 2 , later. Free 2012 federal tax filing Example 1. Free 2012 federal tax filing You are a truck driver and you and your family live in Tucson. Free 2012 federal tax filing You are employed by a trucking firm that has its terminal in Phoenix. Free 2012 federal tax filing At the end of your long runs, you return to your home terminal in Phoenix and spend one night there before returning home. Free 2012 federal tax filing You cannot deduct any expenses you have for meals and lodging in Phoenix or the cost of traveling from Phoenix to Tucson. Free 2012 federal tax filing This is because Phoenix is your tax home. Free 2012 federal tax filing Example 2. Free 2012 federal tax filing Your family home is in Pittsburgh, where you work 12 weeks a year. Free 2012 federal tax filing The rest of the year you work for the same employer in Baltimore. Free 2012 federal tax filing In Baltimore, you eat in restaurants and sleep in a rooming house. Free 2012 federal tax filing Your salary is the same whether you are in Pittsburgh or Baltimore. Free 2012 federal tax filing Because you spend most of your working time and earn most of your salary in Baltimore, that city is your tax home. Free 2012 federal tax filing You cannot deduct any expenses you have for meals and lodging there. Free 2012 federal tax filing However, when you return to work in Pittsburgh, you are away from your tax home even though you stay at your family home. Free 2012 federal tax filing You can deduct the cost of your round trip between Baltimore and Pittsburgh. Free 2012 federal tax filing You can also deduct your part of your family's living expenses for meals and lodging while you are living and working in Pittsburgh. Free 2012 federal tax filing Temporary Assignment or Job You may regularly work at your tax home and also work at another location. Free 2012 federal tax filing It may not be practical to return to your tax home from this other location at the end of each work day. Free 2012 federal tax filing Temporary assignment vs. Free 2012 federal tax filing indefinite assignment. Free 2012 federal tax filing   If your assignment or job away from your main place of work is temporary, your tax home does not change. Free 2012 federal tax filing You are considered to be away from home for the whole period you are away from your main place of work. Free 2012 federal tax filing You can deduct your travel expenses if they otherwise qualify for deduction. Free 2012 federal tax filing Generally, a temporary assignment in a single location is one that is realistically expected to last (and does in fact last) for 1 year or less. Free 2012 federal tax filing    However, if your assignment or job is indefinite, the location of the assignment or job becomes your new tax home and you cannot deduct your travel expenses while there. Free 2012 federal tax filing An assignment or job in a single location is considered indefinite if it is realistically expected to last for more than 1 year, whether or not it actually lasts for more than 1 year. Free 2012 federal tax filing   If your assignment is indefinite, you must include in your income any amounts you receive from your employer for living expenses, even if they are called travel allowances and you account to your employer for them. Free 2012 federal tax filing You may be able to deduct the cost of relocating to your new tax home as a moving expense. Free 2012 federal tax filing See Publication 521 for more information. Free 2012 federal tax filing Exception for federal crime investigations or prosecutions. Free 2012 federal tax filing   If you are a federal employee participating in a federal crime investigation or prosecution, you are not subject to the 1-year rule. Free 2012 federal tax filing This means you may be able to deduct travel expenses even if you are away from your tax home for more than 1 year provided you meet the other requirements for deductibility. Free 2012 federal tax filing   For you to qualify, the Attorney General (or his or her designee) must certify that you are traveling: For the federal government, In a temporary duty status, and To investigate, prosecute, or provide support services for the investigation or prosecution of a federal crime. Free 2012 federal tax filing Determining temporary or indefinite. Free 2012 federal tax filing   You must determine whether your assignment is temporary or indefinite when you start work. Free 2012 federal tax filing If you expect an assignment or job to last for 1 year or less, it is temporary unless there are facts and circumstances that indicate otherwise. Free 2012 federal tax filing An assignment or job that is initially temporary may become indefinite due to changed circumstances. Free 2012 federal tax filing A series of assignments to the same location, all for short periods but that together cover a long period, may be considered an indefinite assignment. Free 2012 federal tax filing   The following examples illustrate whether an assignment or job is temporary or indefinite. Free 2012 federal tax filing Example 1. Free 2012 federal tax filing You are a construction worker. Free 2012 federal tax filing You live and regularly work in Los Angeles. Free 2012 federal tax filing You are a member of a trade union in Los Angeles that helps you get work in the Los Angeles area. Free 2012 federal tax filing Your tax home is Los Angeles. Free 2012 federal tax filing Because of a shortage of work, you took a job on a construction project in Fresno. Free 2012 federal tax filing Your job was scheduled to end in 8 months. Free 2012 federal tax filing The job actually lasted 10 months. Free 2012 federal tax filing You realistically expected the job in Fresno to last 8 months. Free 2012 federal tax filing The job actually did last less than 1 year. Free 2012 federal tax filing The job is temporary and your tax home is still in Los Angeles. Free 2012 federal tax filing Example 2. Free 2012 federal tax filing The facts are the same as in Example 1, except that you realistically expected the work in Fresno to last 18 months. Free 2012 federal tax filing The job actually was completed in 10 months. Free 2012 federal tax filing Your job in Fresno is indefinite because you realistically expected the work to last longer than 1 year, even though it actually lasted less than 1 year. Free 2012 federal tax filing You cannot deduct any travel expenses you had in Fresno because Fresno became your tax home. Free 2012 federal tax filing Example 3. Free 2012 federal tax filing The facts are the same as in Example 1, except that you realistically expected the work in Fresno to last 9 months. Free 2012 federal tax filing After 8 months, however, you were asked to remain for 7 more months (for a total actual stay of 15 months). Free 2012 federal tax filing Initially, you realistically expected the job in Fresno to last for only 9 months. Free 2012 federal tax filing However, due to changed circumstances occurring after 8 months, it was no longer realistic for you to expect that the job in Fresno would last for 1 year or less. Free 2012 federal tax filing You can only deduct your travel expenses for the first 8 months. Free 2012 federal tax filing You cannot deduct any travel expenses you had after that time because Fresno became your tax home when the job became indefinite. Free 2012 federal tax filing Going home on days off. Free 2012 federal tax filing   If you go back to your tax home from a temporary assignment on your days off, you are not considered away from home while you are in your hometown. Free 2012 federal tax filing You cannot deduct the cost of your meals and lodging there. Free 2012 federal tax filing However, you can deduct your travel expenses, including meals and lodging, while traveling between your temporary place of work and your tax home. Free 2012 federal tax filing You can claim these expenses up to the amount it would have cost you to stay at your temporary place of work. Free 2012 federal tax filing   If you keep your hotel room during your visit home, you can deduct the cost of your hotel room. Free 2012 federal tax filing In addition, you can deduct your expenses of returning home up to the amount you would have spent for meals had you stayed at your temporary place of work. Free 2012 federal tax filing Probationary work period. Free 2012 federal tax filing   If you take a job that requires you to move, with the understanding that you will keep the job if your work is satisfactory during a probationary period, the job is indefinite. Free 2012 federal tax filing You cannot deduct any of your expenses for meals and lodging during the probationary period. Free 2012 federal tax filing What Travel Expenses Are Deductible? Once you have determined that you are traveling away from your tax home, you can determine what travel expenses are deductible. Free 2012 federal tax filing You can deduct ordinary and necessary expenses you have when you travel away from home on business. Free 2012 federal tax filing The type of expense you can deduct depends on the facts and your circumstances. Free 2012 federal tax filing Table 1-1 summarizes travel expenses you may be able to deduct. Free 2012 federal tax filing You may have other deductible travel expenses that are not covered there, depending on the facts and your circumstances. Free 2012 federal tax filing When you travel away from home on business, you should keep records of all the expenses you have and any advances you receive from your employer. Free 2012 federal tax filing You can use a log, diary, notebook, or any other written record to keep track of your expenses. Free 2012 federal tax filing The types of expenses you need to record, along with supporting documentation, are described in Table 5-1 (see chapter 5). Free 2012 federal tax filing Separating costs. Free 2012 federal tax filing   If you have one expense that includes the costs of meals, entertainment, and other services (such as lodging or transportation), you must allocate that expense between the cost of meals and entertainment and the cost of other services. Free 2012 federal tax filing You must have a reasonable basis for making this allocation. Free 2012 federal tax filing For example, you must allocate your expenses if a hotel includes one or more meals in its room charge. Free 2012 federal tax filing Travel expenses for another individual. Free 2012 federal tax filing    If a spouse, dependent, or other individual goes with you (or your employee) on a business trip or to a business convention, you generally cannot deduct his or her travel expenses. Free 2012 federal tax filing Employee. Free 2012 federal tax filing   You can deduct the travel expenses of someone who goes with you if that person: Is your employee, Has a bona fide business purpose for the travel, and Would otherwise be allowed to deduct the travel expenses. Free 2012 federal tax filing Business associate. Free 2012 federal tax filing   If a business associate travels with you and meets the conditions in (2) and (3), earlier, you can deduct the travel expenses you have for that person. Free 2012 federal tax filing A business associate is someone with whom you could reasonably expect to actively conduct business. Free 2012 federal tax filing A business associate can be a current or prospective (likely to become) customer, client, supplier, employee, agent, partner, or professional advisor. Free 2012 federal tax filing Bona fide business purpose. Free 2012 federal tax filing   A bona fide business purpose exists if you can prove a real business purpose for the individual's presence. Free 2012 federal tax filing Incidental services, such as typing notes or assisting in entertaining customers, are not enough to make the expenses deductible. Free 2012 federal tax filing Table 1-1. Free 2012 federal tax filing Travel Expenses You Can Deduct   This chart summarizes expenses you can deduct when you travel away from home for business purposes. Free 2012 federal tax filing IF you have expenses for. Free 2012 federal tax filing . Free 2012 federal tax filing . Free 2012 federal tax filing THEN you can deduct the cost of. Free 2012 federal tax filing . Free 2012 federal tax filing . Free 2012 federal tax filing transportation travel by airplane, train, bus, or car between your home and your business destination. Free 2012 federal tax filing If you were provided with a free ticket or you are riding free as a result of a frequent traveler or similar program, your cost is zero. Free 2012 federal tax filing If you travel by ship, see Luxury Water Travel and Cruise Ships (under Conventions) for additional rules and limits. Free 2012 federal tax filing taxi, commuter bus, and airport limousine fares for these and other types of transportation that take you between: The airport or station and your hotel, and The hotel and the work location of your customers or clients, your business meeting place, or your temporary work location. Free 2012 federal tax filing baggage and shipping sending baggage and sample or display material between your regular and temporary work locations. Free 2012 federal tax filing car operating and maintaining your car when traveling away from home on business. Free 2012 federal tax filing You can deduct actual expenses or the standard mileage rate, as well as business-related tolls and parking. Free 2012 federal tax filing If you rent a car while away from home on business, you can deduct only the business-use portion of the expenses. Free 2012 federal tax filing lodging and meals your lodging and meals if your business trip is overnight or long enough that you need to stop for sleep or rest to properly perform your duties. Free 2012 federal tax filing Meals include amounts spent for food, beverages, taxes, and related tips. Free 2012 federal tax filing See Meals for additional rules and limits. Free 2012 federal tax filing cleaning dry cleaning and laundry. Free 2012 federal tax filing telephone business calls while on your business trip. Free 2012 federal tax filing This includes business communication by fax machine or other communication devices. Free 2012 federal tax filing tips tips you pay for any expenses in this chart. Free 2012 federal tax filing other other similar ordinary and necessary expenses related to your business travel. Free 2012 federal tax filing These expenses might include transportation to or from a business meal, public stenographer's fees, computer rental fees, and operating and maintaining a house trailer. Free 2012 federal tax filing Example. Free 2012 federal tax filing Jerry drives to Chicago on business and takes his wife, Linda, with him. Free 2012 federal tax filing Linda is not Jerry's employee. Free 2012 federal tax filing Linda occasionally types notes, performs similar services, and accompanies Jerry to luncheons and dinners. Free 2012 federal tax filing The performance of these services does not establish that her presence on the trip is necessary to the conduct of Jerry's business. Free 2012 federal tax filing Her expenses are not deductible. Free 2012 federal tax filing Jerry pays $199 a day for a double room. Free 2012 federal tax filing A single room costs $149 a day. Free 2012 federal tax filing He can deduct the total cost of driving his car to and from Chicago, but only $149 a day for his hotel room. Free 2012 federal tax filing If he uses public transportation, he can deduct only his fare. Free 2012 federal tax filing Meals You can deduct the cost of meals in either of the following situations. Free 2012 federal tax filing It is necessary for you to stop for substantial sleep or rest to properly perform your duties while traveling away from home on business. Free 2012 federal tax filing The meal is business-related entertainment. Free 2012 federal tax filing Business-related entertainment is discussed in chapter 2 . Free 2012 federal tax filing The following discussion deals only with meals that are not business-related entertainment. Free 2012 federal tax filing Lavish or extravagant. Free 2012 federal tax filing   You cannot deduct expenses for meals that are lavish or extravagant. Free 2012 federal tax filing An expense is not considered lavish or extravagant if it is reasonable based on the facts and circumstances. Free 2012 federal tax filing Expenses will not be disallowed merely because they are more than a fixed dollar amount or take place at deluxe restaurants, hotels, nightclubs, or resorts. Free 2012 federal tax filing 50% limit on meals. Free 2012 federal tax filing   You can figure your meals expense using either of the following methods. Free 2012 federal tax filing Actual cost. Free 2012 federal tax filing The standard meal allowance. Free 2012 federal tax filing Both of these methods are explained below. Free 2012 federal tax filing But, regardless of the method you use, you generally can deduct only 50% of the unreimbursed cost of your meals. Free 2012 federal tax filing   If you are reimbursed for the cost of your meals, how you apply the 50% limit depends on whether your employer's reimbursement plan was accountable or nonaccountable. Free 2012 federal tax filing If you are not reimbursed, the 50% limit applies whether the unreimbursed meal expense is for business travel or business entertainment. Free 2012 federal tax filing Chapter 2 discusses the 50% Limit in more detail, and chapter 6 discusses accountable and nonaccountable plans. Free 2012 federal tax filing Actual Cost You can use the actual cost of your meals to figure the amount of your expense before reimbursement and application of the 50% deduction limit. Free 2012 federal tax filing If you use this method, you must keep records of your actual cost. Free 2012 federal tax filing Standard Meal Allowance Generally, you can use the “standard meal allowance” method as an alternative to the actual cost method. Free 2012 federal tax filing It allows you to use a set amount for your daily meals and incidental expenses (M&IE), instead of keeping records of your actual costs. Free 2012 federal tax filing The set amount varies depending on where and when you travel. Free 2012 federal tax filing In this publication, “standard meal allowance” refers to the federal rate for M&IE, discussed later under Amount of standard meal allowance . Free 2012 federal tax filing If you use the standard meal allowance, you still must keep records to prove the time, place, and business purpose of your travel. Free 2012 federal tax filing See the recordkeeping rules for travel in chapter 5 . Free 2012 federal tax filing Incidental expenses. Free 2012 federal tax filing   The term “incidental expenses” means fees and tips given to porters, baggage carriers, hotel staff, and staff on ships. Free 2012 federal tax filing   Incidental expenses do not include expenses for laundry, cleaning and pressing of clothing, lodging taxes, costs of telegrams or telephone calls, transportation between places of lodging or business and places where meals are taken, or the mailing cost of filing travel vouchers and paying employer-sponsored charge card billings. Free 2012 federal tax filing Incidental-expenses-only method. Free 2012 federal tax filing   You can use an optional method (instead of actual cost) for deducting incidental expenses only. Free 2012 federal tax filing The amount of the deduction is $5 a day. Free 2012 federal tax filing You can use this method only if you did not pay or incur any meal expenses. Free 2012 federal tax filing You cannot use this method on any day that you use the standard meal allowance. Free 2012 federal tax filing This method is subject to the proration rules for partial days. Free 2012 federal tax filing See Travel for days you depart and return , later in this chapter. Free 2012 federal tax filing Note. Free 2012 federal tax filing The incidental-expenses-only method is not subject to the 50% limit discussed below. Free 2012 federal tax filing Federal employees should refer to the Federal Travel Regulations at www. Free 2012 federal tax filing gsa. Free 2012 federal tax filing gov. Free 2012 federal tax filing Find the “Most Requested Links” on the upper left and click on “Regulations: FAR, FMR, FTR” for Federal Travel Regulation (FTR) for changes affecting claims for reimbursement. Free 2012 federal tax filing 50% limit may apply. Free 2012 federal tax filing   If you use the standard meal allowance method for meal expenses and you are not reimbursed or you are reimbursed under a nonaccountable plan, you can generally deduct only 50% of the standard meal allowance. Free 2012 federal tax filing If you are reimbursed under an accountable plan and you are deducting amounts that are more than your reimbursements, you can deduct only 50% of the excess amount. Free 2012 federal tax filing The 50% limit is discussed in more detail in chapter 2, and accountable and nonaccountable plans are discussed in chapter 6. Free 2012 federal tax filing There is no optional standard lodging amount similar to the standard meal allowance. Free 2012 federal tax filing Your allowable lodging expense deduction is your actual cost. Free 2012 federal tax filing Who can use the standard meal allowance. Free 2012 federal tax filing   You can use the standard meal allowance whether you are an employee or self-employed, and whether or not you are reimbursed for your traveling expenses. Free 2012 federal tax filing Use of the standard meal allowance for other travel. Free 2012 federal tax filing   You can use the standard meal allowance to figure your meal expenses when you travel in connection with investment and other income-producing property. Free 2012 federal tax filing You can also use it to figure your meal expenses when you travel for qualifying educational purposes. Free 2012 federal tax filing You cannot use the standard meal allowance to figure the cost of your meals when you travel for medical or charitable purposes. Free 2012 federal tax filing Amount of standard meal allowance. Free 2012 federal tax filing   The standard meal allowance is the federal M&IE rate. Free 2012 federal tax filing For travel in 2013, the rate for most small localities in the United States is $46 a day. Free 2012 federal tax filing    Most major cities and many other localities in the United States are designated as high-cost areas, qualifying for higher standard meal allowances. Free 2012 federal tax filing    You can find this information (organized by state) on the Internet at www. Free 2012 federal tax filing gsa. Free 2012 federal tax filing gov/perdiem. Free 2012 federal tax filing Enter a zip code or select a city and state for the per diem rates for the current fiscal year. Free 2012 federal tax filing Per diem rates for prior fiscal years are available by using the drop down menu under “Search by State. Free 2012 federal tax filing ”   Per diem rates are listed by the Federal government's fiscal year which runs from October 1 to September 30. Free 2012 federal tax filing You can choose to use the rates from the 2013 fiscal year per diem tables or the rates from the 2014 fiscal year tables, but you must consistently use the same tables for all travel you are reporting on your income tax return for the year. Free 2012 federal tax filing   If you travel to more than one location in one day, use the rate in effect for the area where you stop for sleep or rest. Free 2012 federal tax filing If you work in the transportation industry, however, see Special rate for transportation workers , later. Free 2012 federal tax filing Standard meal allowance for areas outside the continental United States. Free 2012 federal tax filing   The standard meal allowance rates above do not apply to travel in Alaska, Hawaii, or any other location outside the continental United States. Free 2012 federal tax filing The Department of Defense establishes per diem rates for Alaska, Hawaii, Puerto Rico, American Samoa, Guam, Midway, the Northern Mariana Islands, the U. Free 2012 federal tax filing S. Free 2012 federal tax filing Virgin Islands, Wake Island, and other non-foreign areas outside the continental United States. Free 2012 federal tax filing The Department of State establishes per diem rates for all other foreign areas. Free 2012 federal tax filing    You can access per diem rates for non-foreign areas outside the continental United States at: www. Free 2012 federal tax filing defensetravel. Free 2012 federal tax filing dod. Free 2012 federal tax filing mil/site/perdiemCalc. Free 2012 federal tax filing cfm. Free 2012 federal tax filing You can access all other foreign per diem rates at: www. Free 2012 federal tax filing state. Free 2012 federal tax filing gov/travel/. Free 2012 federal tax filing Click on “Travel Per Diem Allowances for Foreign Areas,” under “Foreign Per Diem Rates” to obtain the latest foreign per diem rates. Free 2012 federal tax filing Special rate for transportation workers. Free 2012 federal tax filing   You can use a special standard meal allowance if you work in the transportation industry. Free 2012 federal tax filing You are in the transportation industry if your work: Directly involves moving people or goods by airplane, barge, bus, ship, train, or truck, and Regularly requires you to travel away from home and, during any single trip, usually involves travel to areas eligible for different standard meal allowance rates. Free 2012 federal tax filing If this applies to you, you can claim a standard meal allowance of $59 a day ($65 for travel outside the continental United States). Free 2012 federal tax filing   Using the special rate for transportation workers eliminates the need for you to determine the standard meal allowance for every area where you stop for sleep or rest. Free 2012 federal tax filing If you choose to use the special rate for any trip, you must use the special rate (and not use the regular standard meal allowance rates) for all trips you take that year. Free 2012 federal tax filing Travel for days you depart and return. Free 2012 federal tax filing   For both the day you depart for and the day you return from a business trip, you must prorate the standard meal allowance (figure a reduced amount for each day). Free 2012 federal tax filing You can do so by one of two methods. Free 2012 federal tax filing Method 1: You can claim 3/4 of the standard meal allowance. Free 2012 federal tax filing Method 2: You can prorate using any method that you consistently apply and that is in accordance with reasonable business practice. Free 2012 federal tax filing Example. Free 2012 federal tax filing Jen is employed in New Orleans as a convention planner. Free 2012 federal tax filing In March, her employer sent her on a 3-day trip to Washington, DC, to attend a planning seminar. Free 2012 federal tax filing She left her home in New Orleans at 10 a. Free 2012 federal tax filing m. Free 2012 federal tax filing on Wednesday and arrived in Washington, DC, at 5:30 p. Free 2012 federal tax filing m. Free 2012 federal tax filing After spending two nights there, she flew back to New Orleans on Friday and arrived back home at 8:00 p. Free 2012 federal tax filing m. Free 2012 federal tax filing Jen's employer gave her a flat amount to cover her expenses and included it with her wages. Free 2012 federal tax filing Under Method 1, Jen can claim 2½ days of the standard meal allowance for Washington, DC: 3/4 of the daily rate for Wednesday and Friday (the days she departed and returned), and the full daily rate for Thursday. Free 2012 federal tax filing Under Method 2, Jen could also use any method that she applies consistently and that is in accordance with reasonable business practice. Free 2012 federal tax filing For example, she could claim 3 days of the standard meal allowance even though a federal employee would have to use Method 1 and be limited to only 2½ days. Free 2012 federal tax filing Travel in the United States The following discussion applies to travel in the United States. Free 2012 federal tax filing For this purpose, the United States includes the 50 states and the District of Columbia. Free 2012 federal tax filing The treatment of your travel expenses depends on how much of your trip was business related and on how much of your trip occurred within the United States. Free 2012 federal tax filing See Part of Trip Outside the United States , later. Free 2012 federal tax filing Trip Primarily for Business You can deduct all of your travel expenses if your trip was entirely business related. Free 2012 federal tax filing If your trip was primarily for business and, while at your business destination, you extended your stay for a vacation, made a personal side trip, or had other personal activities, you can deduct only your business-related travel expenses. Free 2012 federal tax filing These expenses include the travel costs of getting to and from your business destination and any business-related expenses at your business destination. Free 2012 federal tax filing Example. Free 2012 federal tax filing You work in Atlanta and take a business trip to New Orleans in May. Free 2012 federal tax filing Your business travel totals 850 miles round trip. Free 2012 federal tax filing On your way, you stop in Mobile to visit your parents. Free 2012 federal tax filing You spend $2,120 for the 9 days you are away from home for travel, meals, lodging, and other travel expenses. Free 2012 federal tax filing If you had not stopped in Mobile, you would have been gone only 6 days, and your total cost would have been $1,820. Free 2012 federal tax filing You can deduct $1,820 for your trip, including the cost of round-trip transportation to and from New Orleans. Free 2012 federal tax filing The deduction for your meals is subject to the 50% limit on meals mentioned earlier. Free 2012 federal tax filing Trip Primarily for Personal Reasons If your trip was primarily for personal reasons, such as a vacation, the entire cost of the trip is a nondeductible personal expense. Free 2012 federal tax filing However, you can deduct any expenses you have while at your destination that are directly related to your business. Free 2012 federal tax filing A trip to a resort or on a cruise ship may be a vacation even if the promoter advertises that it is primarily for business. Free 2012 federal tax filing The scheduling of incidental business activities during a trip, such as viewing videotapes or attending lectures dealing with general subjects, will not change what is really a vacation into a business trip. Free 2012 federal tax filing Part of Trip Outside the United States If part of your trip is outside the United States, use the rules described later in this chapter under Travel Outside the United States for that part of the trip. Free 2012 federal tax filing For the part of your trip that is inside the United States, use the rules for travel in the United States. Free 2012 federal tax filing Travel outside the United States does not include travel from one point in the United States to another point in the United States. Free 2012 federal tax filing The following discussion can help you determine whether your trip was entirely within the United States. Free 2012 federal tax filing Public transportation. Free 2012 federal tax filing   If you travel by public transportation, any place in the United States where that vehicle makes a scheduled stop is a point in the United States. Free 2012 federal tax filing Once the vehicle leaves the last scheduled stop in the United States on its way to a point outside the United States, you apply the rules under Travel Outside the United States . Free 2012 federal tax filing Example. Free 2012 federal tax filing You fly from New York to Puerto Rico with a scheduled stop in Miami. Free 2012 federal tax filing You return to New York nonstop. Free 2012 federal tax filing The flight from New York to Miami is in the United States, so only the flight from Miami to Puerto Rico is outside the United States. Free 2012 federal tax filing Because there are no scheduled stops between Puerto Rico and New York, all of the return trip is outside the United States. Free 2012 federal tax filing Private car. Free 2012 federal tax filing   Travel by private car in the United States is travel between points in the United States, even though you are on your way to a destination outside the United States. Free 2012 federal tax filing Example. Free 2012 federal tax filing You travel by car from Denver to Mexico City and return. Free 2012 federal tax filing Your travel from Denver to the border and from the border back to Denver is travel in the United States, and the rules in this section apply. Free 2012 federal tax filing The rules under Travel Outside the United States apply to your trip from the border to Mexico City and back to the border. Free 2012 federal tax filing Travel Outside the United States If any part of your business travel is outside the United States, some of your deductions for the cost of getting to and from your destination may be limited. Free 2012 federal tax filing For this purpose, the United States includes the 50 states and the District of Columbia. Free 2012 federal tax filing How much of your travel expenses you can deduct depends in part upon how much of your trip outside the United States was business related. Free 2012 federal tax filing Travel Entirely for Business or Considered Entirely for Business You can deduct all your travel expenses of getting to and from your business destination if your trip is entirely for business or considered entirely for business. Free 2012 federal tax filing Travel entirely for business. Free 2012 federal tax filing   If you travel outside the United States and you spend the entire time on business activities, you can deduct all of your travel expenses. Free 2012 federal tax filing Travel considered entirely for business. Free 2012 federal tax filing   Even if you did not spend your entire time on business activities, your trip is considered entirely for business if you meet at least one of the following four exceptions. Free 2012 federal tax filing Exception 1 - No substantial control. Free 2012 federal tax filing   Your trip is considered entirely for business if you did not have substantial control over arranging the trip. Free 2012 federal tax filing The fact that you control the timing of your trip does not, by itself, mean that you have substantial control over arranging your trip. Free 2012 federal tax filing   You do not have substantial control over your trip if you: Are an employee who was reimbursed or paid a travel expense allowance, and Are not related to your employer, or Are not a managing executive. Free 2012 federal tax filing    “Related to your employer” is defined later in chapter 6 under Per Diem and Car Allowances . Free 2012 federal tax filing   A “managing executive” is an employee who has the authority and responsibility, without being subject to the veto of another, to decide on the need for the business travel. Free 2012 federal tax filing   A self-employed person generally has substantial control over arranging business trips. Free 2012 federal tax filing Exception 2 - Outside United States no more than a week. Free 2012 federal tax filing   Your trip is considered entirely for business if you were outside the United States for a week or less, combining business and nonbusiness activities. Free 2012 federal tax filing One week means 7 consecutive days. Free 2012 federal tax filing In counting the days, do not count the day you leave the United States, but do count the day you return to the United States. Free 2012 federal tax filing Example. Free 2012 federal tax filing You traveled to Brussels primarily for business. Free 2012 federal tax filing You left Denver on Tuesday and flew to New York. Free 2012 federal tax filing On Wednesday, you flew from New York to Brussels, arriving the next morning. Free 2012 federal tax filing On Thursday and Friday, you had business discussions, and from Saturday until Tuesday, you were sightseeing. Free 2012 federal tax filing You flew back to New York, arriving Wednesday afternoon. Free 2012 federal tax filing On Thursday, you flew back to Denver. Free 2012 federal tax filing Although you were away from your home in Denver for more than a week, you were not outside the United States for more than a week. Free 2012 federal tax filing This is because the day you depart does not count as a day outside the United States. Free 2012 federal tax filing You can deduct your cost of the round-trip flight between Denver and Brussels. Free 2012 federal tax filing You can also deduct the cost of your stay in Brussels for Thursday and Friday while you conducted business. Free 2012 federal tax filing However, you cannot deduct the cost of your stay in Brussels from Saturday through Tuesday because those days were spent on nonbusiness activities. Free 2012 federal tax filing Exception 3 - Less than 25% of time on personal activities. Free 2012 federal tax filing   Your trip is considered entirely for business if: You were outside the United States for more than a week, and You spent less than 25% of the total time you were outside the United States on nonbusiness activities. Free 2012 federal tax filing For this purpose, count both the day your trip began and the day it ended. Free 2012 federal tax filing Example. Free 2012 federal tax filing You flew from Seattle to Tokyo, where you spent 14 days on business and 5 days on personal matters. Free 2012 federal tax filing You then flew back to Seattle. Free 2012 federal tax filing You spent 1 day flying in each direction. Free 2012 federal tax filing Because only 5/21 (less than 25%) of your total time abroad was for nonbusiness activities, you can deduct as travel expenses what it would have cost you to make the trip if you had not engaged in any nonbusiness activity. Free 2012 federal tax filing The amount you can deduct is the cost of the round-trip plane fare and 16 days of meals (subject to the 50% limit), lodging, and other related expenses. Free 2012 federal tax filing Exception 4 - Vacation not a major consideration. Free 2012 federal tax filing   Your trip is considered entirely for business if you can establish that a personal vacation was not a major consideration, even if you have substantial control over arranging the trip. Free 2012 federal tax filing Travel Primarily for Business If you travel outside the United States primarily for business but spend some of your time on other activities, you generally cannot deduct all of your travel expenses. Free 2012 federal tax filing You can only deduct the business portion of your cost of getting to and from your destination. Free 2012 federal tax filing You must allocate the costs between your business and other activities to determine your deductible amount. Free 2012 federal tax filing See Travel allocation rules , later. Free 2012 federal tax filing You do not have to allocate your travel expenses if you meet one of the four exceptions listed earlier under Travel considered entirely for business . Free 2012 federal tax filing In those cases, you can deduct the total cost of getting to and from your destination. Free 2012 federal tax filing Travel allocation rules. Free 2012 federal tax filing   If your trip outside the United States was primarily for business, you must allocate your travel time on a day-to-day basis between business days and nonbusiness days. Free 2012 federal tax filing The days you depart from and return to the United States are both counted as days outside the United States. Free 2012 federal tax filing   To figure the deductible amount of your round-trip travel expenses, use the following fraction. Free 2012 federal tax filing The numerator (top number) is the total number of business days outside the United States. Free 2012 federal tax filing The denominator (bottom number) is the total number of business and nonbusiness days of travel. Free 2012 federal tax filing Counting business days. Free 2012 federal tax filing   Your business days include transportation days, days your presence was required, days you spent on business, and certain weekends and holidays. Free 2012 federal tax filing Transportation day. Free 2012 federal tax filing   Count as a business day any day you spend traveling to or from a business destination. Free 2012 federal tax filing However, if because of a nonbusiness activity you do not travel by a direct route, your business days are the days it would take you to travel a reasonably direct route to your business destination. Free 2012 federal tax filing Extra days for side trips or nonbusiness activities cannot be counted as business days. Free 2012 federal tax filing Presence required. Free 2012 federal tax filing   Count as a business day any day your presence is required at a particular place for a specific business purpose. Free 2012 federal tax filing Count it as a business day even if you spend most of the day on nonbusiness activities. Free 2012 federal tax filing Day spent on business. Free 2012 federal tax filing   If your principal activity during working hours is the pursuit of your trade or business, count the day as a business day. Free 2012 federal tax filing Also, count as a business day any day you are prevented from working because of circumstances beyond your control. Free 2012 federal tax filing Certain weekends and holidays. Free 2012 federal tax filing   Count weekends, holidays, and other necessary standby days as business days if they fall between business days. Free 2012 federal tax filing But if they follow your business meetings or activity and you remain at your business destination for nonbusiness or personal reasons, do not count them as business days. Free 2012 federal tax filing Example 1. Free 2012 federal tax filing Your tax home is New York City. Free 2012 federal tax filing You travel to Quebec, where you have a business appointment on Friday. Free 2012 federal tax filing You have another appointment on the following Monday. Free 2012 federal tax filing Because your presence was required on both Friday and Monday, they are business days. Free 2012 federal tax filing Because the weekend is between business days, Saturday and Sunday are counted as business days. Free 2012 federal tax filing This is true even though you use the weekend for sightseeing, visiting friends, or other nonbusiness activity. Free 2012 federal tax filing Example 2. Free 2012 federal tax filing If, in Example 1, you had no business in Quebec after Friday, but stayed until Monday before starting home, Saturday and Sunday would be nonbusiness days. Free 2012 federal tax filing Nonbusiness activity on the way to or from your business destination. Free 2012 federal tax filing   If you stopped for a vacation or other nonbusiness activity either on the way from the United States to your business destination, or on the way back to the United States from your business destination, you must allocate part of your travel expenses to the nonbusiness activity. Free 2012 federal tax filing   The part you must allocate is the amount it would have cost you to travel between the point where travel outside the United States begins and your nonbusiness destination and a return to the point where travel outside the United States ends. Free 2012 federal tax filing   You determine the nonbusiness portion of that expense by multiplying it by a fraction. Free 2012 federal tax filing The numerator (top number) of the fraction is the number of nonbusiness days during your travel outside the United States and the denominator (bottom number) is the total number of days you spend outside the United States. Free 2012 federal tax filing Example. Free 2012 federal tax filing You live in New York. Free 2012 federal tax filing On May 4 you flew to Paris to attend a business conference that began on May 5. Free 2012 federal tax filing The conference ended at noon on May 14. Free 2012 federal tax filing That evening you flew to Dublin where you visited with friends until the afternoon of May 21, when you flew directly home to New York. Free 2012 federal tax filing The primary purpose for the trip was to attend the conference. Free 2012 federal tax filing If you had not stopped in Dublin, you would have arrived home the evening of May 14. Free 2012 federal tax filing You do not meet any of the exceptions that would allow you to consider your travel entirely for business. Free 2012 federal tax filing May 4 through May 14 (11 days) are business days and May 15 through May 21 (7 days) are nonbusiness days. Free 2012 federal tax filing You can deduct the cost of your meals (subject to the 50% limit), lodging, and other business-related travel expenses while in Paris. Free 2012 federal tax filing You cannot deduct your expenses while in Dublin. Free 2012 federal tax filing You also cannot deduct 7/18 of what it would have cost you to travel round-trip between New York and Dublin. Free 2012 federal tax filing You paid $750 to fly from New York to Paris, $400 to fly from Paris to Dublin, and $700 to fly from Dublin back to New York. Free 2012 federal tax filing Round-trip airfare from New York to Dublin would have been $1,250. Free 2012 federal tax filing You figure the deductible part of your air travel expenses by subtracting 7/18 of the round-trip fare and other expenses you would have had in traveling directly between New York and Dublin ($1,250 × 7/18 = $486) from your total expenses in traveling from New York to Paris to Dublin and back to New York ($750 + $400 + $700 = $1,850). Free 2012 federal tax filing Your deductible air travel expense is $1,364 ($1,850 − $486). Free 2012 federal tax filing Nonbusiness activity at, near, or beyond business destination. Free 2012 federal tax filing   If you had a vacation or other nonbusiness activity at, near, or beyond your business destination, you must allocate part of your travel expenses to the nonbusiness activity. Free 2012 federal tax filing   The part you must allocate is the amount it would have cost you to travel between the point where travel outside the United States begins and your business destination and a return to the point where travel outside the United States ends. Free 2012 federal tax filing   You determine the nonbusiness portion of that expense by multiplying it by a fraction. Free 2012 federal tax filing The numerator (top number) of the fraction is the number of nonbusiness days during your travel outside the United States and the denominator (bottom number) is the total number of days you spend outside the United States. Free 2012 federal tax filing   None of your travel expenses for nonbusiness activities at, near, or beyond your business destination are deductible. Free 2012 federal tax filing Example. Free 2012 federal tax filing Assume that the dates are the same as in the previous example but that instead of going to Dublin for your vacation, you fly to Venice, Italy, for a vacation. Free 2012 federal tax filing You cannot deduct any part of the cost of your trip from Paris to Venice and return to Paris. Free 2012 federal tax filing In addition, you cannot deduct 7/18 of the airfare and other expenses from New York to Paris and back to New York. Free 2012 federal tax filing You can deduct 11/18 of the round-trip plane fare and other travel expenses from New York to Paris, plus your meals (subject to the 50% limit), lodging, and any other business expenses you had in Paris. Free 2012 federal tax filing (Assume these expenses total $4,939. Free 2012 federal tax filing ) If the round-trip plane fare and other travel-related expenses (such as food during the trip) are $1,750, you can deduct travel costs of $1,069 (11/18 × $1,750), plus the full $4,939 for the expenses you had in Paris. Free 2012 federal tax filing Other methods. Free 2012 federal tax filing   You can use another method of counting business days if you establish that it more clearly reflects the time spent on other than business activities outside the United States. Free 2012 federal tax filing Travel Primarily for Personal Reasons If you travel outside the United States primarily for vacation or for investment purposes, the entire cost of the trip is a nondeductible personal expense. Free 2012 federal tax filing However, if you spend some time attending brief professional seminars or a continuing education program, you can deduct your registration fees and other expenses you have that are directly related to your business. Free 2012 federal tax filing Example. Free 2012 federal tax filing The university from which you graduated has a continuing education program for members of its alumni association. Free 2012 federal tax filing This program consists of trips to various foreign countries where academic exercises and conferences are set up to acquaint individuals in most occupations with selected facilities in several regions of the world. Free 2012 federal tax filing However, none of the conferences are directed toward specific occupations or professions. Free 2012 federal tax filing It is up to each participant to seek out specialists and organizational settings appropriate to his or her occupational interests. Free 2012 federal tax filing Three-hour sessions are held each day over a 5-day period at each of the selected overseas facilities where participants can meet with individual practitioners. Free 2012 federal tax filing These sessions are composed of a variety of activities including workshops, mini-lectures, role playing, skill development, and exercises. Free 2012 federal tax filing Professional conference directors schedule and conduct the sessions. Free 2012 federal tax filing Participants can choose those sessions they wish to attend. Free 2012 federal tax filing You can participate in this program since you are a member of the alumni association. Free 2012 federal tax filing You and your family take one of the trips. Free 2012 federal tax filing You spend about 2 hours at each of the planned sessions. Free 2012 federal tax filing The rest of the time you go touring and sightseeing with your family. Free 2012 federal tax filing The trip lasts less than 1 week. Free 2012 federal tax filing Your travel expenses for the trip are not deductible since the trip was primarily a vacation. Free 2012 federal tax filing However, registration fees and any other incidental expenses you have for the five planned sessions you attended that are directly related and beneficial to your business are deductible business expenses. Free 2012 federal tax filing These expenses should be specifically stated in your records to ensure proper allocation of your deductible business expenses. Free 2012 federal tax filing Luxury Water Travel If you travel by ocean liner, cruise ship, or other form of luxury water transportation for business purposes, there is a daily limit on the amount you can deduct. Free 2012 federal tax filing The limit is twice the highest federal per diem rate allowable at the time of your travel. Free 2012 federal tax filing (Generally, the federal per diem is the amount paid to federal government employees for daily living expenses when they travel away from home, but in the United States, for business purposes. Free 2012 federal tax filing ) Daily limit on luxury water travel. Free 2012 federal tax filing   The highest federal per diem rate allowed and the daily limit for luxury water travel in 2013 is shown in the following table. Free 2012 federal tax filing   2013 Dates Highest Federal Per Diem Daily Limit on Luxury Water Travel   Jan. Free 2012 federal tax filing 1 – Mar. Free 2012 federal tax filing 31 $367 $734   Apr. Free 2012 federal tax filing 1 – June 30 312 624   July 1 – Aug. Free 2012 federal tax filing 31 310 620   Sept. Free 2012 federal tax filing 1 – Sept. Free 2012 federal tax filing 30 366 732   Oct. Free 2012 federal tax filing 1 – Dec. Free 2012 federal tax filing 31 374 748 Example. Free 2012 federal tax filing Caroline, a travel agent, traveled by ocean liner from New York to London, England, on business in May. Free 2012 federal tax filing Her expense for the 6-day cruise was $5,200. Free 2012 federal tax filing Caroline's deduction for the cruise cannot exceed $3,744 (6 days × $624 daily limit). Free 2012 federal tax filing Meals and entertainment. Free 2012 federal tax filing   If your expenses for luxury water travel include separately stated amounts for meals or entertainment, those amounts are subject to the 50% limit on meals and entertainment before you apply the daily limit. Free 2012 federal tax filing For a discussion of the 50% Limit , see chapter 2. Free 2012 federal tax filing Example. Free 2012 federal tax filing In the previous example, Caroline's luxury water travel had a total cost of $5,200. Free 2012 federal tax filing Of that amount, $3,700 was separately stated as meals and entertainment. Free 2012 federal tax filing Caroline, who is self-employed, is not reimbursed for any of her travel expenses. Free 2012 federal tax filing Caroline figures her deductible travel expenses as follows. Free 2012 federal tax filing Meals and entertainment $3,700   50% limit × . Free 2012 federal tax filing 50   Allowable meals &     entertainment $1,850   Other travel expenses + 1,800   Allowable cost before the daily limit $3,650 Daily limit for May 2013 $624   Times number of days × 6   Maximum luxury water travel     deduction $3,744 Amount of allowable deduction $3,650 Caroline's deduction for her cruise is limited to $3,650, even though the limit on luxury water travel is slightly higher. Free 2012 federal tax filing Not separately stated. Free 2012 federal tax filing   If your meal or entertainment charges are not separately stated or are not clearly identifiable, you do not have to allocate any portion of the total charge to meals or entertainment. Free 2012 federal tax filing Exceptions The daily limit on luxury water travel (discussed earlier) does not apply to expenses you have to attend a convention, seminar, or meeting on board a cruise ship. Free 2012 federal tax filing See Cruise Ships under Conventions. Free 2012 federal tax filing Conventions You can deduct your travel expenses when you attend a convention if you can show that your attendance benefits your trade or business. Free 2012 federal tax filing You cannot deduct the travel expenses for your family. Free 2012 federal tax filing If the convention is for investment, political, social, or other purposes unrelated to your trade or business, you cannot deduct the expenses. Free 2012 federal tax filing Your appointment or election as a delegate does not, in itself, determine whether you can deduct travel expenses. Free 2012 federal tax filing You can deduct your travel expenses only if your attendance is connected to your own trade or business. Free 2012 federal tax filing Convention agenda. Free 2012 federal tax filing   The convention agenda or program generally shows the purpose of the convention. Free 2012 federal tax filing You can show your attendance at the convention benefits your trade or business by comparing the agenda with the official duties and responsibilities of your position. Free 2012 federal tax filing The agenda does not have to deal specifically with your official duties and responsibilities; it will be enough if the agenda is so related to your position that it shows your attendance was for business purposes. Free 2012 federal tax filing Conventions Held Outside the North American Area You cannot deduct expenses for attending a convention, seminar, or similar meeting held outside the North American area unless: The meeting is directly related to your trade or business, and It is reasonable to hold the meeting outside the North American area. Free 2012 federal tax filing See Reasonableness test , later. Free 2012 federal tax filing If the meeting meets these requirements, you also must satisfy the rules for deducting expenses for business trips in general, discussed earlier under Travel Outside the United States . Free 2012 federal tax filing North American area. Free 2012 federal tax filing   The North American area includes the following locations. Free 2012 federal tax filing American Samoa Johnston Island Antigua and Barbuda Kingman Reef Aruba Marshall Islands Bahamas Mexico Baker Island Micronesia Barbados Midway Islands Bermuda Netherlands Antilles Canada Northern Mariana Costa Rica Islands Dominica Palau Dominican Republic Palmyra Atoll Grenada Panama Guam Puerto Rico Guyana Trinidad and Tobago Honduras USA Howland Island U. Free 2012 federal tax filing S. Free 2012 federal tax filing Virgin Islands Jamaica Wake Island Jarvis Island   The North American area also includes U. Free 2012 federal tax filing S. Free 2012 federal tax filing islands, cays, and reefs that are possessions of the United States and not part of the fifty states or the District of Columbia. Free 2012 federal tax filing Reasonableness test. Free 2012 federal tax filing   The following factors are taken into account to determine if it was reasonable to hold the meeting outside the North American area. Free 2012 federal tax filing The purpose of the meeting and the activities taking place at the meeting. Free 2012 federal tax filing The purposes and activities of the sponsoring organizations or groups. Free 2012 federal tax filing The homes of the active members of the sponsoring organizations and the places at which other meetings of the sponsoring organizations or groups have been or will be held. Free 2012 federal tax filing Other relevant factors you may present. Free 2012 federal tax filing Cruise Ships You can deduct up to $2,000 per year of your expenses of attending conventions, seminars, or similar meetings held on cruise ships. Free 2012 federal tax filing All ships that sail are considered cruise ships. Free 2012 federal tax filing You can deduct these expenses only if all of the following requirements are met. Free 2012 federal tax filing The convention, seminar, or meeting is directly related to your trade or business. Free 2012 federal tax filing The cruise ship is a vessel registered in the United States. Free 2012 federal tax filing All of the cruise ship's ports of call are in the United States or in possessions of the United States. Free 2012 federal tax filing You attach to your return a written statement signed by you that includes information about: The total days of the trip (not including the days of transportation to and from the cruise ship port), The number of hours each day that you devoted to scheduled business activities, and A program of the scheduled business activities of the meeting. Free 2012 federal tax filing You attach to your return a written statement signed by an officer of the organization or group sponsoring the meeting that includes: A schedule of the business activities of each day of the meeting, and The number of hours you attended the scheduled business activities. Free 2012 federal tax filing Prev  Up  Next   Home   More Online Publications