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Free Federal And State E File

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Free Federal And State E File

Free federal and state e file 1. Free federal and state e file   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 federal and state e file Business associate. Free federal and state e file Bona fide business purpose. Free federal and state e file 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 federal and state e file This chapter discusses: Traveling away from home, Temporary assignment or job, and What travel expenses are deductible. Free federal and state e file It also discusses the standard meal allowance, rules for travel inside and outside the United States, luxury water travel, and deductible convention expenses. Free federal and state e file Travel expenses defined. Free federal and state e file   For tax purposes, travel expenses are the ordinary and necessary expenses of traveling away from home for your business, profession, or job. Free federal and state e file   An ordinary expense is one that is common and accepted in your trade or business. Free federal and state e file A necessary expense is one that is helpful and appropriate for your business. Free federal and state e file An expense does not have to be required to be considered necessary. Free federal and state e file   You will find examples of deductible travel expenses in Table 1-1 , later. Free federal and state e file 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 federal and state e file This rest requirement is not satisfied by merely napping in your car. Free federal and state e file 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 federal and state e file Example 1. Free federal and state e file You are a railroad conductor. Free federal and state e file You leave your home terminal on a regularly scheduled round-trip run between two cities and return home 16 hours later. Free federal and state e file 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 federal and state e file You are considered to be away from home. Free federal and state e file Example 2. Free federal and state e file You are a truck driver. Free federal and state e file You leave your terminal and return to it later the same day. Free federal and state e file You get an hour off at your turnaround point to eat. Free federal and state e file 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 federal and state e file Members of the Armed Forces. Free federal and state e file   If you are a member of the U. Free federal and state e file S. Free federal and state e file Armed Forces on a permanent duty assignment overseas, you are not traveling away from home. Free federal and state e file You cannot deduct your expenses for meals and lodging. Free federal and state e file 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 federal and state e file 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 federal and state e file   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 federal and state e file Tax Home To determine whether you are traveling away from home, you must first determine the location of your tax home. Free federal and state e file Generally, your tax home is your regular place of business or post of duty, regardless of where you maintain your family home. Free federal and state e file It includes the entire city or general area in which your business or work is located. Free federal and state e file If you have more than one regular place of business, your tax home is your main place of business. Free federal and state e file See Main place of business or work , later. Free federal and state e file 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 federal and state e file See No main place of business or work , later. Free federal and state e file 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 federal and state e file As an itinerant, you cannot claim a travel expense deduction because you are never considered to be traveling away from home. Free federal and state e file Main place of business or work. Free federal and state e file   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 federal and state e file The total time you ordinarily spend in each place. Free federal and state e file The level of your business activity in each place. Free federal and state e file Whether your income from each place is significant or insignificant. Free federal and state e file Example. Free federal and state e file You live in Cincinnati where you have a seasonal job for 8 months each year and earn $40,000. Free federal and state e file You work the other 4 months in Miami, also at a seasonal job, and earn $15,000. Free federal and state e file Cincinnati is your main place of work because you spend most of your time there and earn most of your income there. Free federal and state e file No main place of business or work. Free federal and state e file   You may have a tax home even if you do not have a regular or main place of work. Free federal and state e file Your tax home may be the home where you regularly live. Free federal and state e file Factors used to determine tax home. Free federal and state e file   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 federal and state e file 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 federal and state e file You have living expenses at your main home that you duplicate because your business requires you to be away from that home. Free federal and state e file 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 federal and state e file   If you satisfy all three factors, your tax home is the home where you regularly live. Free federal and state e file If you satisfy only two factors, you may have a tax home depending on all the facts and circumstances. Free federal and state e file If you satisfy only one factor, you are an itinerant; your tax home is wherever you work and you cannot deduct travel expenses. Free federal and state e file Example 1. Free federal and state e file You are single and live in Boston in an apartment you rent. Free federal and state e file You have worked for your employer in Boston for a number of years. Free federal and state e file Your employer enrolls you in a 12-month executive training program. Free federal and state e file You do not expect to return to work in Boston after you complete your training. Free federal and state e file During your training, you do not do any work in Boston. Free federal and state e file Instead, you receive classroom and on-the-job training throughout the United States. Free federal and state e file You keep your apartment in Boston and return to it frequently. Free federal and state e file You use your apartment to conduct your personal business. Free federal and state e file You also keep up your community contacts in Boston. Free federal and state e file When you complete your training, you are transferred to Los Angeles. Free federal and state e file You do not satisfy factor (1) because you did not work in Boston. Free federal and state e file You satisfy factor (2) because you had duplicate living expenses. Free federal and state e file 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 federal and state e file Therefore, you have a tax home in Boston. Free federal and state e file Example 2. Free federal and state e file You are an outside salesperson with a sales territory covering several states. Free federal and state e file Your employer's main office is in Newark, but you do not conduct any business there. Free federal and state e file Your work assignments are temporary, and you have no way of knowing where your future assignments will be located. Free federal and state e file You have a room in your married sister's house in Dayton. Free federal and state e file You stay there for one or two weekends a year, but you do no work in the area. Free federal and state e file You do not pay your sister for the use of the room. Free federal and state e file You do not satisfy any of the three factors listed earlier. Free federal and state e file You are an itinerant and have no tax home. Free federal and state e file 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 federal and state e file You also cannot deduct the cost of meals and lodging while at your tax home. Free federal and state e file See Example 1 , later. Free federal and state e file 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 federal and state e file See Example 2 , later. Free federal and state e file Example 1. Free federal and state e file You are a truck driver and you and your family live in Tucson. Free federal and state e file You are employed by a trucking firm that has its terminal in Phoenix. Free federal and state e file At the end of your long runs, you return to your home terminal in Phoenix and spend one night there before returning home. Free federal and state e file You cannot deduct any expenses you have for meals and lodging in Phoenix or the cost of traveling from Phoenix to Tucson. Free federal and state e file This is because Phoenix is your tax home. Free federal and state e file Example 2. Free federal and state e file Your family home is in Pittsburgh, where you work 12 weeks a year. Free federal and state e file The rest of the year you work for the same employer in Baltimore. Free federal and state e file In Baltimore, you eat in restaurants and sleep in a rooming house. Free federal and state e file Your salary is the same whether you are in Pittsburgh or Baltimore. Free federal and state e file Because you spend most of your working time and earn most of your salary in Baltimore, that city is your tax home. Free federal and state e file You cannot deduct any expenses you have for meals and lodging there. Free federal and state e file However, when you return to work in Pittsburgh, you are away from your tax home even though you stay at your family home. Free federal and state e file You can deduct the cost of your round trip between Baltimore and Pittsburgh. Free federal and state e file 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 federal and state e file Temporary Assignment or Job You may regularly work at your tax home and also work at another location. Free federal and state e file It may not be practical to return to your tax home from this other location at the end of each work day. Free federal and state e file Temporary assignment vs. Free federal and state e file indefinite assignment. Free federal and state e file   If your assignment or job away from your main place of work is temporary, your tax home does not change. Free federal and state e file You are considered to be away from home for the whole period you are away from your main place of work. Free federal and state e file You can deduct your travel expenses if they otherwise qualify for deduction. Free federal and state e file 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 federal and state e file    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 federal and state e file 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 federal and state e file   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 federal and state e file You may be able to deduct the cost of relocating to your new tax home as a moving expense. Free federal and state e file See Publication 521 for more information. Free federal and state e file Exception for federal crime investigations or prosecutions. Free federal and state e file   If you are a federal employee participating in a federal crime investigation or prosecution, you are not subject to the 1-year rule. Free federal and state e file 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 federal and state e file   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 federal and state e file Determining temporary or indefinite. Free federal and state e file   You must determine whether your assignment is temporary or indefinite when you start work. Free federal and state e file 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 federal and state e file An assignment or job that is initially temporary may become indefinite due to changed circumstances. Free federal and state e file 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 federal and state e file   The following examples illustrate whether an assignment or job is temporary or indefinite. Free federal and state e file Example 1. Free federal and state e file You are a construction worker. Free federal and state e file You live and regularly work in Los Angeles. Free federal and state e file You are a member of a trade union in Los Angeles that helps you get work in the Los Angeles area. Free federal and state e file Your tax home is Los Angeles. Free federal and state e file Because of a shortage of work, you took a job on a construction project in Fresno. Free federal and state e file Your job was scheduled to end in 8 months. Free federal and state e file The job actually lasted 10 months. Free federal and state e file You realistically expected the job in Fresno to last 8 months. Free federal and state e file The job actually did last less than 1 year. Free federal and state e file The job is temporary and your tax home is still in Los Angeles. Free federal and state e file Example 2. Free federal and state e file The facts are the same as in Example 1, except that you realistically expected the work in Fresno to last 18 months. Free federal and state e file The job actually was completed in 10 months. Free federal and state e file 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 federal and state e file You cannot deduct any travel expenses you had in Fresno because Fresno became your tax home. Free federal and state e file Example 3. Free federal and state e file The facts are the same as in Example 1, except that you realistically expected the work in Fresno to last 9 months. Free federal and state e file After 8 months, however, you were asked to remain for 7 more months (for a total actual stay of 15 months). Free federal and state e file Initially, you realistically expected the job in Fresno to last for only 9 months. Free federal and state e file 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 federal and state e file You can only deduct your travel expenses for the first 8 months. Free federal and state e file You cannot deduct any travel expenses you had after that time because Fresno became your tax home when the job became indefinite. Free federal and state e file Going home on days off. Free federal and state e file   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 federal and state e file You cannot deduct the cost of your meals and lodging there. Free federal and state e file However, you can deduct your travel expenses, including meals and lodging, while traveling between your temporary place of work and your tax home. Free federal and state e file You can claim these expenses up to the amount it would have cost you to stay at your temporary place of work. Free federal and state e file   If you keep your hotel room during your visit home, you can deduct the cost of your hotel room. Free federal and state e file 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 federal and state e file Probationary work period. Free federal and state e file   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 federal and state e file You cannot deduct any of your expenses for meals and lodging during the probationary period. Free federal and state e file 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 federal and state e file You can deduct ordinary and necessary expenses you have when you travel away from home on business. Free federal and state e file The type of expense you can deduct depends on the facts and your circumstances. Free federal and state e file Table 1-1 summarizes travel expenses you may be able to deduct. Free federal and state e file You may have other deductible travel expenses that are not covered there, depending on the facts and your circumstances. Free federal and state e file 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 federal and state e file You can use a log, diary, notebook, or any other written record to keep track of your expenses. Free federal and state e file The types of expenses you need to record, along with supporting documentation, are described in Table 5-1 (see chapter 5). Free federal and state e file Separating costs. Free federal and state e file   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 federal and state e file You must have a reasonable basis for making this allocation. Free federal and state e file For example, you must allocate your expenses if a hotel includes one or more meals in its room charge. Free federal and state e file Travel expenses for another individual. Free federal and state e file    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 federal and state e file Employee. Free federal and state e file   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 federal and state e file Business associate. Free federal and state e file   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 federal and state e file A business associate is someone with whom you could reasonably expect to actively conduct business. Free federal and state e file A business associate can be a current or prospective (likely to become) customer, client, supplier, employee, agent, partner, or professional advisor. Free federal and state e file Bona fide business purpose. Free federal and state e file   A bona fide business purpose exists if you can prove a real business purpose for the individual's presence. Free federal and state e file Incidental services, such as typing notes or assisting in entertaining customers, are not enough to make the expenses deductible. Free federal and state e file Table 1-1. Free federal and state e file Travel Expenses You Can Deduct   This chart summarizes expenses you can deduct when you travel away from home for business purposes. Free federal and state e file IF you have expenses for. Free federal and state e file . Free federal and state e file . Free federal and state e file THEN you can deduct the cost of. Free federal and state e file . Free federal and state e file . Free federal and state e file transportation travel by airplane, train, bus, or car between your home and your business destination. Free federal and state e file 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 federal and state e file If you travel by ship, see Luxury Water Travel and Cruise Ships (under Conventions) for additional rules and limits. Free federal and state e file 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 federal and state e file baggage and shipping sending baggage and sample or display material between your regular and temporary work locations. Free federal and state e file car operating and maintaining your car when traveling away from home on business. Free federal and state e file You can deduct actual expenses or the standard mileage rate, as well as business-related tolls and parking. Free federal and state e file If you rent a car while away from home on business, you can deduct only the business-use portion of the expenses. Free federal and state e file 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 federal and state e file Meals include amounts spent for food, beverages, taxes, and related tips. Free federal and state e file See Meals for additional rules and limits. Free federal and state e file cleaning dry cleaning and laundry. Free federal and state e file telephone business calls while on your business trip. Free federal and state e file This includes business communication by fax machine or other communication devices. Free federal and state e file tips tips you pay for any expenses in this chart. Free federal and state e file other other similar ordinary and necessary expenses related to your business travel. Free federal and state e file 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 federal and state e file Example. Free federal and state e file Jerry drives to Chicago on business and takes his wife, Linda, with him. Free federal and state e file Linda is not Jerry's employee. Free federal and state e file Linda occasionally types notes, performs similar services, and accompanies Jerry to luncheons and dinners. Free federal and state e file The performance of these services does not establish that her presence on the trip is necessary to the conduct of Jerry's business. Free federal and state e file Her expenses are not deductible. Free federal and state e file Jerry pays $199 a day for a double room. Free federal and state e file A single room costs $149 a day. Free federal and state e file He can deduct the total cost of driving his car to and from Chicago, but only $149 a day for his hotel room. Free federal and state e file If he uses public transportation, he can deduct only his fare. Free federal and state e file Meals You can deduct the cost of meals in either of the following situations. Free federal and state e file 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 federal and state e file The meal is business-related entertainment. Free federal and state e file Business-related entertainment is discussed in chapter 2 . Free federal and state e file The following discussion deals only with meals that are not business-related entertainment. Free federal and state e file Lavish or extravagant. Free federal and state e file   You cannot deduct expenses for meals that are lavish or extravagant. Free federal and state e file An expense is not considered lavish or extravagant if it is reasonable based on the facts and circumstances. Free federal and state e file 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 federal and state e file 50% limit on meals. Free federal and state e file   You can figure your meals expense using either of the following methods. Free federal and state e file Actual cost. Free federal and state e file The standard meal allowance. Free federal and state e file Both of these methods are explained below. Free federal and state e file But, regardless of the method you use, you generally can deduct only 50% of the unreimbursed cost of your meals. Free federal and state e file   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 federal and state e file If you are not reimbursed, the 50% limit applies whether the unreimbursed meal expense is for business travel or business entertainment. Free federal and state e file Chapter 2 discusses the 50% Limit in more detail, and chapter 6 discusses accountable and nonaccountable plans. Free federal and state e file 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 federal and state e file If you use this method, you must keep records of your actual cost. Free federal and state e file Standard Meal Allowance Generally, you can use the “standard meal allowance” method as an alternative to the actual cost method. Free federal and state e file 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 federal and state e file The set amount varies depending on where and when you travel. Free federal and state e file In this publication, “standard meal allowance” refers to the federal rate for M&IE, discussed later under Amount of standard meal allowance . Free federal and state e file If you use the standard meal allowance, you still must keep records to prove the time, place, and business purpose of your travel. Free federal and state e file See the recordkeeping rules for travel in chapter 5 . Free federal and state e file Incidental expenses. Free federal and state e file   The term “incidental expenses” means fees and tips given to porters, baggage carriers, hotel staff, and staff on ships. Free federal and state e file   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 federal and state e file Incidental-expenses-only method. Free federal and state e file   You can use an optional method (instead of actual cost) for deducting incidental expenses only. Free federal and state e file The amount of the deduction is $5 a day. Free federal and state e file You can use this method only if you did not pay or incur any meal expenses. Free federal and state e file You cannot use this method on any day that you use the standard meal allowance. Free federal and state e file This method is subject to the proration rules for partial days. Free federal and state e file See Travel for days you depart and return , later in this chapter. Free federal and state e file Note. Free federal and state e file The incidental-expenses-only method is not subject to the 50% limit discussed below. Free federal and state e file Federal employees should refer to the Federal Travel Regulations at www. Free federal and state e file gsa. Free federal and state e file gov. Free federal and state e file 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 federal and state e file 50% limit may apply. Free federal and state e file   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 federal and state e file 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 federal and state e file The 50% limit is discussed in more detail in chapter 2, and accountable and nonaccountable plans are discussed in chapter 6. Free federal and state e file There is no optional standard lodging amount similar to the standard meal allowance. Free federal and state e file Your allowable lodging expense deduction is your actual cost. Free federal and state e file Who can use the standard meal allowance. Free federal and state e file   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 federal and state e file Use of the standard meal allowance for other travel. Free federal and state e file   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 federal and state e file You can also use it to figure your meal expenses when you travel for qualifying educational purposes. Free federal and state e file You cannot use the standard meal allowance to figure the cost of your meals when you travel for medical or charitable purposes. Free federal and state e file Amount of standard meal allowance. Free federal and state e file   The standard meal allowance is the federal M&IE rate. Free federal and state e file For travel in 2013, the rate for most small localities in the United States is $46 a day. Free federal and state e file    Most major cities and many other localities in the United States are designated as high-cost areas, qualifying for higher standard meal allowances. Free federal and state e file    You can find this information (organized by state) on the Internet at www. Free federal and state e file gsa. Free federal and state e file gov/perdiem. Free federal and state e file Enter a zip code or select a city and state for the per diem rates for the current fiscal year. Free federal and state e file Per diem rates for prior fiscal years are available by using the drop down menu under “Search by State. Free federal and state e file ”   Per diem rates are listed by the Federal government's fiscal year which runs from October 1 to September 30. Free federal and state e file 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 federal and state e file   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 federal and state e file If you work in the transportation industry, however, see Special rate for transportation workers , later. Free federal and state e file Standard meal allowance for areas outside the continental United States. Free federal and state e file   The standard meal allowance rates above do not apply to travel in Alaska, Hawaii, or any other location outside the continental United States. Free federal and state e file The Department of Defense establishes per diem rates for Alaska, Hawaii, Puerto Rico, American Samoa, Guam, Midway, the Northern Mariana Islands, the U. Free federal and state e file S. Free federal and state e file Virgin Islands, Wake Island, and other non-foreign areas outside the continental United States. Free federal and state e file The Department of State establishes per diem rates for all other foreign areas. Free federal and state e file    You can access per diem rates for non-foreign areas outside the continental United States at: www. Free federal and state e file defensetravel. Free federal and state e file dod. Free federal and state e file mil/site/perdiemCalc. Free federal and state e file cfm. Free federal and state e file You can access all other foreign per diem rates at: www. Free federal and state e file state. Free federal and state e file gov/travel/. Free federal and state e file Click on “Travel Per Diem Allowances for Foreign Areas,” under “Foreign Per Diem Rates” to obtain the latest foreign per diem rates. Free federal and state e file Special rate for transportation workers. Free federal and state e file   You can use a special standard meal allowance if you work in the transportation industry. Free federal and state e file 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 federal and state e file 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 federal and state e file   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 federal and state e file 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 federal and state e file Travel for days you depart and return. Free federal and state e file   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 federal and state e file You can do so by one of two methods. Free federal and state e file Method 1: You can claim 3/4 of the standard meal allowance. Free federal and state e file Method 2: You can prorate using any method that you consistently apply and that is in accordance with reasonable business practice. Free federal and state e file Example. Free federal and state e file Jen is employed in New Orleans as a convention planner. Free federal and state e file In March, her employer sent her on a 3-day trip to Washington, DC, to attend a planning seminar. Free federal and state e file She left her home in New Orleans at 10 a. Free federal and state e file m. Free federal and state e file on Wednesday and arrived in Washington, DC, at 5:30 p. Free federal and state e file m. Free federal and state e file After spending two nights there, she flew back to New Orleans on Friday and arrived back home at 8:00 p. Free federal and state e file m. Free federal and state e file Jen's employer gave her a flat amount to cover her expenses and included it with her wages. Free federal and state e file 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 federal and state e file Under Method 2, Jen could also use any method that she applies consistently and that is in accordance with reasonable business practice. Free federal and state e file 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 federal and state e file Travel in the United States The following discussion applies to travel in the United States. Free federal and state e file For this purpose, the United States includes the 50 states and the District of Columbia. Free federal and state e file 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 federal and state e file See Part of Trip Outside the United States , later. Free federal and state e file Trip Primarily for Business You can deduct all of your travel expenses if your trip was entirely business related. Free federal and state e file 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 federal and state e file These expenses include the travel costs of getting to and from your business destination and any business-related expenses at your business destination. Free federal and state e file Example. Free federal and state e file You work in Atlanta and take a business trip to New Orleans in May. Free federal and state e file Your business travel totals 850 miles round trip. Free federal and state e file On your way, you stop in Mobile to visit your parents. Free federal and state e file You spend $2,120 for the 9 days you are away from home for travel, meals, lodging, and other travel expenses. Free federal and state e file 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 federal and state e file You can deduct $1,820 for your trip, including the cost of round-trip transportation to and from New Orleans. Free federal and state e file The deduction for your meals is subject to the 50% limit on meals mentioned earlier. Free federal and state e file 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 federal and state e file However, you can deduct any expenses you have while at your destination that are directly related to your business. Free federal and state e file 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 federal and state e file 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 federal and state e file 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 federal and state e file For the part of your trip that is inside the United States, use the rules for travel in the United States. Free federal and state e file Travel outside the United States does not include travel from one point in the United States to another point in the United States. Free federal and state e file The following discussion can help you determine whether your trip was entirely within the United States. Free federal and state e file Public transportation. Free federal and state e file   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 federal and state e file 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 federal and state e file Example. Free federal and state e file You fly from New York to Puerto Rico with a scheduled stop in Miami. Free federal and state e file You return to New York nonstop. Free federal and state e file 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 federal and state e file Because there are no scheduled stops between Puerto Rico and New York, all of the return trip is outside the United States. Free federal and state e file Private car. Free federal and state e file   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 federal and state e file Example. Free federal and state e file You travel by car from Denver to Mexico City and return. Free federal and state e file 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 federal and state e file The rules under Travel Outside the United States apply to your trip from the border to Mexico City and back to the border. Free federal and state e file 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 federal and state e file For this purpose, the United States includes the 50 states and the District of Columbia. Free federal and state e file 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 federal and state e file 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 federal and state e file Travel entirely for business. Free federal and state e file   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 federal and state e file Travel considered entirely for business. Free federal and state e file   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 federal and state e file Exception 1 - No substantial control. Free federal and state e file   Your trip is considered entirely for business if you did not have substantial control over arranging the trip. Free federal and state e file 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 federal and state e file   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 federal and state e file    “Related to your employer” is defined later in chapter 6 under Per Diem and Car Allowances . Free federal and state e file   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 federal and state e file   A self-employed person generally has substantial control over arranging business trips. Free federal and state e file Exception 2 - Outside United States no more than a week. Free federal and state e file   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 federal and state e file One week means 7 consecutive days. Free federal and state e file 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 federal and state e file Example. Free federal and state e file You traveled to Brussels primarily for business. Free federal and state e file You left Denver on Tuesday and flew to New York. Free federal and state e file On Wednesday, you flew from New York to Brussels, arriving the next morning. Free federal and state e file On Thursday and Friday, you had business discussions, and from Saturday until Tuesday, you were sightseeing. Free federal and state e file You flew back to New York, arriving Wednesday afternoon. Free federal and state e file On Thursday, you flew back to Denver. Free federal and state e file 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 federal and state e file This is because the day you depart does not count as a day outside the United States. Free federal and state e file You can deduct your cost of the round-trip flight between Denver and Brussels. Free federal and state e file You can also deduct the cost of your stay in Brussels for Thursday and Friday while you conducted business. Free federal and state e file However, you cannot deduct the cost of your stay in Brussels from Saturday through Tuesday because those days were spent on nonbusiness activities. Free federal and state e file Exception 3 - Less than 25% of time on personal activities. Free federal and state e file   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 federal and state e file For this purpose, count both the day your trip began and the day it ended. Free federal and state e file Example. Free federal and state e file You flew from Seattle to Tokyo, where you spent 14 days on business and 5 days on personal matters. Free federal and state e file You then flew back to Seattle. Free federal and state e file You spent 1 day flying in each direction. Free federal and state e file 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 federal and state e file 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 federal and state e file Exception 4 - Vacation not a major consideration. Free federal and state e file   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 federal and state e file 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 federal and state e file You can only deduct the business portion of your cost of getting to and from your destination. Free federal and state e file You must allocate the costs between your business and other activities to determine your deductible amount. Free federal and state e file See Travel allocation rules , later. Free federal and state e file 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 federal and state e file In those cases, you can deduct the total cost of getting to and from your destination. Free federal and state e file Travel allocation rules. Free federal and state e file   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 federal and state e file The days you depart from and return to the United States are both counted as days outside the United States. Free federal and state e file   To figure the deductible amount of your round-trip travel expenses, use the following fraction. Free federal and state e file The numerator (top number) is the total number of business days outside the United States. Free federal and state e file The denominator (bottom number) is the total number of business and nonbusiness days of travel. Free federal and state e file Counting business days. Free federal and state e file   Your business days include transportation days, days your presence was required, days you spent on business, and certain weekends and holidays. Free federal and state e file Transportation day. Free federal and state e file   Count as a business day any day you spend traveling to or from a business destination. Free federal and state e file 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 federal and state e file Extra days for side trips or nonbusiness activities cannot be counted as business days. Free federal and state e file Presence required. Free federal and state e file   Count as a business day any day your presence is required at a particular place for a specific business purpose. Free federal and state e file Count it as a business day even if you spend most of the day on nonbusiness activities. Free federal and state e file Day spent on business. Free federal and state e file   If your principal activity during working hours is the pursuit of your trade or business, count the day as a business day. Free federal and state e file Also, count as a business day any day you are prevented from working because of circumstances beyond your control. Free federal and state e file Certain weekends and holidays. Free federal and state e file   Count weekends, holidays, and other necessary standby days as business days if they fall between business days. Free federal and state e file 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 federal and state e file Example 1. Free federal and state e file Your tax home is New York City. Free federal and state e file You travel to Quebec, where you have a business appointment on Friday. Free federal and state e file You have another appointment on the following Monday. Free federal and state e file Because your presence was required on both Friday and Monday, they are business days. Free federal and state e file Because the weekend is between business days, Saturday and Sunday are counted as business days. Free federal and state e file This is true even though you use the weekend for sightseeing, visiting friends, or other nonbusiness activity. Free federal and state e file Example 2. Free federal and state e file 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 federal and state e file Nonbusiness activity on the way to or from your business destination. Free federal and state e file   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 federal and state e file   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 federal and state e file   You determine the nonbusiness portion of that expense by multiplying it by a fraction. Free federal and state e file 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 federal and state e file Example. Free federal and state e file You live in New York. Free federal and state e file On May 4 you flew to Paris to attend a business conference that began on May 5. Free federal and state e file The conference ended at noon on May 14. Free federal and state e file 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 federal and state e file The primary purpose for the trip was to attend the conference. Free federal and state e file If you had not stopped in Dublin, you would have arrived home the evening of May 14. Free federal and state e file You do not meet any of the exceptions that would allow you to consider your travel entirely for business. Free federal and state e file May 4 through May 14 (11 days) are business days and May 15 through May 21 (7 days) are nonbusiness days. Free federal and state e file You can deduct the cost of your meals (subject to the 50% limit), lodging, and other business-related travel expenses while in Paris. Free federal and state e file You cannot deduct your expenses while in Dublin. Free federal and state e file You also cannot deduct 7/18 of what it would have cost you to travel round-trip between New York and Dublin. Free federal and state e file 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 federal and state e file Round-trip airfare from New York to Dublin would have been $1,250. Free federal and state e file 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 federal and state e file Your deductible air travel expense is $1,364 ($1,850 − $486). Free federal and state e file Nonbusiness activity at, near, or beyond business destination. Free federal and state e file   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 federal and state e file   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 federal and state e file   You determine the nonbusiness portion of that expense by multiplying it by a fraction. Free federal and state e file 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 federal and state e file   None of your travel expenses for nonbusiness activities at, near, or beyond your business destination are deductible. Free federal and state e file Example. Free federal and state e file 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 federal and state e file You cannot deduct any part of the cost of your trip from Paris to Venice and return to Paris. Free federal and state e file In addition, you cannot deduct 7/18 of the airfare and other expenses from New York to Paris and back to New York. Free federal and state e file 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 federal and state e file (Assume these expenses total $4,939. Free federal and state e file ) 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 federal and state e file Other methods. Free federal and state e file   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 federal and state e file 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 federal and state e file 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 federal and state e file Example. Free federal and state e file The university from which you graduated has a continuing education program for members of its alumni association. Free federal and state e file 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 federal and state e file However, none of the conferences are directed toward specific occupations or professions. Free federal and state e file It is up to each participant to seek out specialists and organizational settings appropriate to his or her occupational interests. Free federal and state e file 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 federal and state e file These sessions are composed of a variety of activities including workshops, mini-lectures, role playing, skill development, and exercises. Free federal and state e file Professional conference directors schedule and conduct the sessions. Free federal and state e file Participants can choose those sessions they wish to attend. Free federal and state e file You can participate in this program since you are a member of the alumni association. Free federal and state e file You and your family take one of the trips. Free federal and state e file You spend about 2 hours at each of the planned sessions. Free federal and state e file The rest of the time you go touring and sightseeing with your family. Free federal and state e file The trip lasts less than 1 week. Free federal and state e file Your travel expenses for the trip are not deductible since the trip was primarily a vacation. Free federal and state e file 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 federal and state e file These expenses should be specifically stated in your records to ensure proper allocation of your deductible business expenses. Free federal and state e file 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 federal and state e file The limit is twice the highest federal per diem rate allowable at the time of your travel. Free federal and state e file (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 federal and state e file ) Daily limit on luxury water travel. Free federal and state e file   The highest federal per diem rate allowed and the daily limit for luxury water travel in 2013 is shown in the following table. Free federal and state e file   2013 Dates Highest Federal Per Diem Daily Limit on Luxury Water Travel   Jan. Free federal and state e file 1 – Mar. Free federal and state e file 31 $367 $734   Apr. Free federal and state e file 1 – June 30 312 624   July 1 – Aug. Free federal and state e file 31 310 620   Sept. Free federal and state e file 1 – Sept. Free federal and state e file 30 366 732   Oct. Free federal and state e file 1 – Dec. Free federal and state e file 31 374 748 Example. Free federal and state e file Caroline, a travel agent, traveled by ocean liner from New York to London, England, on business in May. Free federal and state e file Her expense for the 6-day cruise was $5,200. Free federal and state e file Caroline's deduction for the cruise cannot exceed $3,744 (6 days × $624 daily limit). Free federal and state e file Meals and entertainment. Free federal and state e file   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 federal and state e file For a discussion of the 50% Limit , see chapter 2. Free federal and state e file Example. Free federal and state e file In the previous example, Caroline's luxury water travel had a total cost of $5,200. Free federal and state e file Of that amount, $3,700 was separately stated as meals and entertainment. Free federal and state e file Caroline, who is self-employed, is not reimbursed for any of her travel expenses. Free federal and state e file Caroline figures her deductible travel expenses as follows. Free federal and state e file Meals and entertainment $3,700   50% limit × . Free federal and state e file 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 federal and state e file Not separately stated. Free federal and state e file   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 federal and state e file 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 federal and state e file See Cruise Ships under Conventions. Free federal and state e file 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 federal and state e file You cannot deduct the travel expenses for your family. Free federal and state e file If the convention is for investment, political, social, or other purposes unrelated to your trade or business, you cannot deduct the expenses. Free federal and state e file Your appointment or election as a delegate does not, in itself, determine whether you can deduct travel expenses. Free federal and state e file You can deduct your travel expenses only if your attendance is connected to your own trade or business. Free federal and state e file Convention agenda. Free federal and state e file   The convention agenda or program generally shows the purpose of the convention. Free federal and state e file 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 federal and state e file 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 federal and state e file 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 federal and state e file See Reasonableness test , later. Free federal and state e file 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 federal and state e file North American area. Free federal and state e file   The North American area includes the following locations. Free federal and state e file 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 federal and state e file S. Free federal and state e file Virgin Islands Jamaica Wake Island Jarvis Island   The North American area also includes U. Free federal and state e file S. Free federal and state e file islands, cays, and reefs that are possessions of the United States and not part of the fifty states or the District of Columbia. Free federal and state e file Reasonableness test. Free federal and state e file   The following factors are taken into account to determine if it was reasonable to hold the meeting outside the North American area. Free federal and state e file The purpose of the meeting and the activities taking place at the meeting. Free federal and state e file The purposes and activities of the sponsoring organizations or groups. Free federal and state e file 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 federal and state e file Other relevant factors you may present. Free federal and state e file 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 federal and state e file All ships that sail are considered cruise ships. Free federal and state e file You can deduct these expenses only if all of the following requirements are met. Free federal and state e file The convention, seminar, or meeting is directly related to your trade or business. Free federal and state e file The cruise ship is a vessel registered in the United States. Free federal and state e file All of the cruise ship's ports of call are in the United States or in possessions of the United States. Free federal and state e file 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 federal and state e file 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 federal and state e file Prev  Up  Next   Home   More Online Publications
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National War College

The National War College educates future leaders of the Armed Forces, State Department, and other civilian agencies through the study of national security strategy.

Contact the Agency or Department

Website: National War College

Address: 300 D Street, SW
Fort Lesley J. McNair

Washington, DC 20319-4078

Phone Number: (202) 685-3674

The Free Federal And State E File

Free federal and state e file Part Six -   Figuring Your Taxes and Credits The eight chapters in this part explain how to figure your tax and how to figure the tax of certain children who have more than $2,000 of unearned income. Free federal and state e file They also discuss tax credits that, unlike deductions, are subtracted directly from your tax and reduce your tax dollar for dollar. Free federal and state e file Chapter 36 discusses the earned income credit. Free federal and state e file Chapter 37 discusses a wide variety of other credits, such as the adoption credit. Free federal and state e file Table of Contents 30. Free federal and state e file   How To Figure Your TaxIntroduction Figuring Your Tax Alternative Minimum Tax (AMT) Tax Figured by IRSFiling the Return 31. Free federal and state e file   Tax on Unearned Income of Certain ChildrenWhat's New Introduction Useful Items - You may want to see: Which Parent's Return To UseParents Who Do Not File a Joint Return Parent's Election To Report Child's Interest and DividendsEffect of Making the Election Figuring Child's Income Figuring Additional Tax Tax for Certain Children Who Have Unearned IncomeProviding Parental Information (Form 8615, lines A–C) Step 1. Free federal and state e file Figuring the Child's Net Unearned Income (Form 8615, Part I) Step 2. Free federal and state e file Figuring Tentative Tax at the Parent's Tax Rate (Form 8615, Part II) Step 3. Free federal and state e file Figuring the Child's Tax (Form 8615, Part III) 32. Free federal and state e file   Child and Dependent Care CreditReminders Introduction Useful Items - You may want to see: Tests To Claim the CreditQualifying Person Test Earned Income Test Work-Related Expense Test Joint Return Test Provider Identification Test How To Figure the CreditFiguring Total Work-Related Expenses Earned Income Limit Dollar Limit Amount of Credit How To Claim the CreditTax credit not refundable. Free federal and state e file Employment Taxes for Household Employers 33. Free federal and state e file   Credit for the Elderly or the DisabledIntroduction Useful Items - You may want to see: Are You Eligible for the Credit?Qualified Individual Income Limits How to Claim the CreditCredit Figured for You Credit Figured by You 34. Free federal and state e file   Child Tax CreditIntroduction Useful Items - You may want to see: Qualifying Child Amount of CreditLimits on the Credit Claiming the Credit Additional Child Tax Credit Completing Schedule 8812 (Form 1040A or 1040)Part I Parts II–IV 35. Free federal and state e file   Education CreditsIntroduction Useful Items - You may want to see: Who Can Claim an Education Credit Qualified Education ExpensesNo Double Benefit Allowed Adjustments to Qualified Education Expenses 36. Free federal and state e file   Earned Income Credit (EIC)What's New Reminders Introduction Useful Items - You may want to see: Do You Qualify for the Credit?If Improper Claim Made in Prior Year Part A. Free federal and state e file Rules for EveryoneRule 1. Free federal and state e file Your AGI Must Be Less Than: Rule 2. Free federal and state e file You Must Have a Valid Social Security Number (SSN) Rule 3. Free federal and state e file Your Filing Status Cannot Be Married Filing Separately Rule 4. Free federal and state e file You Must Be a U. Free federal and state e file S. Free federal and state e file Citizen or Resident Alien All Year Rule 5. Free federal and state e file You Cannot File Form 2555 or Form 2555-EZ Rule 6. Free federal and state e file Your Investment Income Must Be $3,300 or Less Rule 7. Free federal and state e file You Must Have Earned Income Part B. Free federal and state e file Rules If You Have a Qualifying ChildRule 8. Free federal and state e file Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Rule 9. Free federal and state e file Your Qualifying Child Cannot Be Used By More Than One Person To Claim the EIC Rule 10. Free federal and state e file You Cannot Be a Qualifying Child of Another Taxpayer Part C. Free federal and state e file Rules If You Do Not Have a Qualifying ChildRule 11. Free federal and state e file You Must Be at Least Age 25 but Under Age 65 Rule 12. Free federal and state e file You Cannot Be the Dependent of Another Person Rule 13. Free federal and state e file You Cannot Be a Qualifying Child of Another Taxpayer Rule 14. Free federal and state e file You Must Have Lived in the United States More Than Half of the Year Part D. Free federal and state e file Figuring and Claiming the EICRule 15. Free federal and state e file Your Earned Income Must Be Less Than: IRS Will Figure the EIC for You How To Figure the EIC Yourself ExamplesExample 1. Free federal and state e file John and Janet Smith (Form 1040A) Example 2. Free federal and state e file Kelly Green (Form 1040EZ) 37. Free federal and state e file   Other CreditsWhat's New Introduction Useful Items - You may want to see: Nonrefundable CreditsAdoption Credit Alternative Motor Vehicle Credit Alternative Fuel Vehicle Refueling Property Credit Credit to Holders of Tax Credit Bonds Foreign Tax Credit Mortgage Interest Credit Nonrefundable Credit for Prior Year Minimum Tax Plug-in Electric Drive Motor Vehicle Credit Residential Energy Credits Retirement Savings Contributions Credit (Saver's Credit) Refundable CreditsCredit for Tax on Undistributed Capital Gain Health Coverage Tax Credit Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld Prev  Up  Next   Home   More Online Publications