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How To Amend Tax Returns

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How To Amend Tax Returns

How to amend tax returns 26. How to amend tax returns   Car Expenses and Other Employee Business Expenses Table of Contents What's New Introduction Useful Items - You may want to see: Travel ExpensesTraveling Away From Home Tax Home Temporary Assignment or Job What Travel Expenses Are Deductible? Travel in the United States Travel Outside the United States Conventions Entertainment Expenses50% Limit What Entertainment Expenses Are Deductible? What Entertainment Expenses Are Not Deductible? Gift Expenses Transportation ExpensesArmed Forces reservists. How to amend tax returns Parking fees. How to amend tax returns Advertising display on car. How to amend tax returns Car pools. How to amend tax returns Hauling tools or instruments. How to amend tax returns Union members' trips from a union hall. How to amend tax returns Car Expenses RecordkeepingHow To Prove Expenses How Long To Keep Records and Receipts How To ReportGifts. How to amend tax returns Statutory employees. How to amend tax returns Reimbursements Completing Forms 2106 and 2106-EZ Special Rules What's New Standard mileage rate. How to amend tax returns  For 2013, the standard mileage rate for the cost of operating your car for business use is 56½ cents per mile. How to amend tax returns Car expenses and use of the standard mileage rate are explained under Transportation Expenses , later. How to amend tax returns Depreciation limits on cars, trucks, and vans. How to amend tax returns  For 2013, the first-year limit on the total section 179 deduction, special depreciation allowance, and depreciation deduction for cars remains at $11,160 ($3,160 if you elect not to claim the special depreciation allowance). How to amend tax returns For trucks and vans the first-year limit remains at $11,360 ($3,360 if you elect not to claim the special depreciation allowance). How to amend tax returns For more information, see Depreciation limits in Publication 463. How to amend tax returns Introduction You may be able to deduct the ordinary and necessary business-related expenses you have for: Travel, Entertainment, Gifts, or Transportation. How to amend tax returns An ordinary expense is one that is common and accepted in your trade or business. How to amend tax returns A necessary expense is one that is helpful and appropriate for your business. How to amend tax returns An expense does not have to be required to be considered necessary. How to amend tax returns This chapter explains the following. How to amend tax returns What expenses are deductible. How to amend tax returns How to report your expenses on your return. How to amend tax returns What records you need to prove your expenses. How to amend tax returns How to treat any expense reimbursements you may receive. How to amend tax returns Who does not need to use this chapter. How to amend tax returns   If you are an employee, you will not need to read this chapter if all of the following are true. How to amend tax returns You fully accounted to your employer for your work-related expenses. How to amend tax returns You received full reimbursement for your expenses. How to amend tax returns Your employer required you to return any excess reimbursement and you did so. How to amend tax returns There is no amount shown with a code “L” in box 12 of your Form W-2, Wage and Tax Statement. How to amend tax returns If you meet all of these conditions, there is no need to show the expenses or the reimbursements on your return. How to amend tax returns See Reimbursements , later, if you would like more information on reimbursements and accounting to your employer. How to amend tax returns    If you meet these conditions and your employer included reimbursements on your Form W-2 in error, ask your employer for a corrected Form W-2. How to amend tax returns Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 535 Business Expenses Form (and Instructions) Schedule A (Form 1040) Itemized Deductions Schedule C (Form 1040) Profit or Loss From Business Schedule C-EZ (Form 1040) Net Profit From Business Schedule F (Form 1040) Profit or Loss From Farming Form 2106 Employee Business Expenses Form 2106-EZ Unreimbursed Employee Business Expenses Travel Expenses If you temporarily travel away from your tax home, you can use this section to determine if you have deductible travel expenses. How to amend tax returns This section discusses: Traveling away from home, Tax home, Temporary assignment or job, and What travel expenses are deductible. How to amend tax returns It also discusses the standard meal allowance, rules for travel inside and outside the United States, and deductible convention expenses. How to amend tax returns Travel expenses defined. How to amend tax returns   For tax purposes, travel expenses are the ordinary and necessary expenses (defined earlier) of traveling away from home for your business, profession, or job. How to amend tax returns   You will find examples of deductible travel expenses in Table 26-1 . How to amend tax returns 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. How to amend tax returns This rest requirement is not satisfied by merely napping in your car. How to amend tax returns 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. How to amend tax returns Example 1. How to amend tax returns You are a railroad conductor. How to amend tax returns You leave your home terminal on a regularly scheduled round-trip run between two cities and return home 16 hours later. How to amend tax returns 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. How to amend tax returns You are considered to be away from home. How to amend tax returns Example 2. How to amend tax returns You are a truck driver. How to amend tax returns You leave your terminal and return to it later the same day. How to amend tax returns You get an hour off at your turnaround point to eat. How to amend tax returns 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. How to amend tax returns Members of the Armed Forces. How to amend tax returns   If you are a member of the U. How to amend tax returns S. How to amend tax returns Armed Forces on a permanent duty assignment overseas, you are not traveling away from home. How to amend tax returns You cannot deduct your expenses for meals and lodging. How to amend tax returns 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. How to amend tax returns 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. How to amend tax returns    A naval officer assigned to permanent duty aboard a ship that has regular eating and living facilities has a tax home aboard ship for travel expense purposes. How to amend tax returns Tax Home To determine whether you are traveling away from home, you must first determine the location of your tax home. How to amend tax returns Generally, your tax home is your regular place of business or post of duty, regardless of where you maintain your family home. How to amend tax returns It includes the entire city or general area in which your business or work is located. How to amend tax returns If you have more than one regular place of business, your tax home is your main place of business. How to amend tax returns See Main place of business or work , later. How to amend tax returns 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. How to amend tax returns See No main place of business or work , later. How to amend tax returns If you do not have a regular or a 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. How to amend tax returns As an itinerant, you cannot claim a travel expense deduction because you are never considered to be traveling away from home. How to amend tax returns Main place of business or work. How to amend tax returns   If you have more than one place of business or work, consider the following when determining which one is your main place of business or work. How to amend tax returns The total time you ordinarily spend in each place. How to amend tax returns The level of your business activity in each place. How to amend tax returns Whether your income from each place is significant or insignificant. How to amend tax returns Example. How to amend tax returns You live in Cincinnati where you have a seasonal job for 8 months each year and earn $40,000. How to amend tax returns You work the other 4 months in Miami, also at a seasonal job, and earn $15,000. How to amend tax returns Cincinnati is your main place of work because you spend most of your time there and earn most of your income there. How to amend tax returns No main place of business or work. How to amend tax returns   You may have a tax home even if you do not have a regular or main place of business or work. How to amend tax returns Your tax home may be the home where you regularly live. How to amend tax returns Factors used to determine tax home. How to amend tax returns   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. How to amend tax returns 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. How to amend tax returns You have living expenses at your main home that you duplicate because your business requires you to be away from that home. How to amend tax returns 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. How to amend tax returns   If you satisfy all three factors, your tax home is the home where you regularly live. How to amend tax returns If you satisfy only two factors, you may have a tax home depending on all the facts and circumstances. How to amend tax returns If you satisfy only one factor, you are an itinerant; your tax home is wherever you work and you cannot deduct travel expenses. How to amend tax returns Example. How to amend tax returns You are single and live in Boston in an apartment you rent. How to amend tax returns You have worked for your employer in Boston for a number of years. How to amend tax returns Your employer enrolls you in a 12-month executive training program. How to amend tax returns You do not expect to return to work in Boston after you complete your training. How to amend tax returns During your training, you do not do any work in Boston. How to amend tax returns Instead, you receive classroom and on-the-job training throughout the United States. How to amend tax returns You keep your apartment in Boston and return to it frequently. How to amend tax returns You use your apartment to conduct your personal business. How to amend tax returns You also keep up your community contacts in Boston. How to amend tax returns When you complete your training, you are transferred to Los Angeles. How to amend tax returns You do not satisfy factor (1) because you did not work in Boston. How to amend tax returns You satisfy factor (2) because you had duplicate living expenses. How to amend tax returns 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. How to amend tax returns Therefore, you have a tax home in Boston. How to amend tax returns Tax home different from family home. How to amend tax returns   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. How to amend tax returns You also cannot deduct the cost of meals and lodging while at your tax home. How to amend tax returns See Example 1 . How to amend tax returns   If you are working temporarily in the same city where you and your family live, you may be considered as traveling away from home. How to amend tax returns See Example 2 . How to amend tax returns Example 1. How to amend tax returns You are a truck driver and you and your family live in Tucson. How to amend tax returns You are employed by a trucking firm that has its terminal in Phoenix. How to amend tax returns At the end of your long runs, you return to your home terminal in Phoenix and spend one night there before returning home. How to amend tax returns You cannot deduct any expenses you have for meals and lodging in Phoenix or the cost of traveling from Phoenix to Tucson. How to amend tax returns This is because Phoenix is your tax home. How to amend tax returns Example 2. How to amend tax returns Your family home is in Pittsburgh, where you work 12 weeks a year. How to amend tax returns The rest of the year you work for the same employer in Baltimore. How to amend tax returns In Baltimore, you eat in restaurants and sleep in a rooming house. How to amend tax returns Your salary is the same whether you are in Pittsburgh or Baltimore. How to amend tax returns Because you spend most of your working time and earn most of your salary in Baltimore, that city is your tax home. How to amend tax returns You cannot deduct any expenses you have for meals and lodging there. How to amend tax returns However, when you return to work in Pittsburgh, you are away from your tax home even though you stay at your family home. How to amend tax returns You can deduct the cost of your round trip between Baltimore and Pittsburgh. How to amend tax returns You can also deduct your part of your family's living expenses for meals and lodging while you are living and working in Pittsburgh. How to amend tax returns Temporary Assignment or Job You may regularly work at your tax home and also work at another location. How to amend tax returns It may not be practical to return to your tax home from this other location at the end of each work day. How to amend tax returns Temporary assignment vs. How to amend tax returns indefinite assignment. How to amend tax returns   If your assignment or job away from your main place of work is temporary, your tax home does not change. How to amend tax returns You are considered to be away from home for the whole period you are away from your main place of work. How to amend tax returns You can deduct your travel expenses if they otherwise qualify for deduction. How to amend tax returns 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. How to amend tax returns   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. How to amend tax returns 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. How to amend tax returns   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. How to amend tax returns You may be able to deduct the cost of relocating to your new tax home as a moving expense. How to amend tax returns See Publication 521 for more information. How to amend tax returns Exception for federal crime investigations or prosecutions. How to amend tax returns   If you are a federal employee participating in a federal crime investigation or prosecution, you are not subject to the 1-year rule. How to amend tax returns 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. How to amend tax returns   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 or prosecute, or provide support services for the investigation or prosecution of a federal crime. How to amend tax returns Determining temporary or indefinite. How to amend tax returns   You must determine whether your assignment is temporary or indefinite when you start work. How to amend tax returns 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. How to amend tax returns An assignment or job that is initially temporary may become indefinite due to changed circumstances. How to amend tax returns 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. How to amend tax returns Going home on days off. How to amend tax returns   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. How to amend tax returns You cannot deduct the cost of your meals and lodging there. How to amend tax returns However, you can deduct your travel expenses, including meals and lodging, while traveling between your temporary place of work and your tax home. How to amend tax returns You can claim these expenses up to the amount it would have cost you to stay at your temporary place of work. How to amend tax returns   If you keep your hotel room during your visit home, you can deduct the cost of your hotel room. How to amend tax returns 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. How to amend tax returns Probationary work period. How to amend tax returns   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. How to amend tax returns You cannot deduct any of your expenses for meals and lodging during the probationary period. How to amend tax returns 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. How to amend tax returns You can deduct ordinary and necessary expenses you have when you travel away from home on business. How to amend tax returns The type of expense you can deduct depends on the facts and your circumstances. How to amend tax returns Table 26-1 summarizes travel expenses you may be able to deduct. How to amend tax returns You may have other deductible travel expenses that are not covered there, depending on the facts and your circumstances. How to amend tax returns 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. How to amend tax returns You can use a log, diary, notebook, or any other written record to keep track of your expenses. How to amend tax returns The types of expenses you need to record, along with supporting documentation, are described in Table 26-2 , later. How to amend tax returns Separating costs. How to amend tax returns   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. How to amend tax returns You must have a reasonable basis for making this allocation. How to amend tax returns For example, you must allocate your expenses if a hotel includes one or more meals in its room charge. How to amend tax returns Travel expenses for another individual. How to amend tax returns   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. How to amend tax returns Employee. How to amend tax returns   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. How to amend tax returns Business associate. How to amend tax returns   If a business associate travels with you and meets the conditions in (2) and (3) above, you can deduct the travel expenses you have for that person. How to amend tax returns A business associate is someone with whom you could reasonably expect to engage or deal in the active conduct of your business. How to amend tax returns A business associate can be a current or prospective (likely to become) customer, client, supplier, employee, agent, partner, or professional advisor. How to amend tax returns Bona fide business purpose. How to amend tax returns   A bona fide business purpose exists if you can prove a real business purpose for the individual's presence. How to amend tax returns Incidental services, such as typing notes or assisting in entertaining customers, are not enough to make the expenses deductible. How to amend tax returns Example. How to amend tax returns Jerry drives to Chicago on business and takes his wife, Linda, with him. How to amend tax returns Linda is not Jerry's employee. How to amend tax returns Linda occasionally types notes, performs similar services, and accompanies Jerry to luncheons and dinners. How to amend tax returns The performance of these services does not establish that her presence on the trip is necessary to the conduct of Jerry's business. How to amend tax returns Her expenses are not deductible. How to amend tax returns Jerry pays $199 a day for a double room. How to amend tax returns A single room costs $149 a day. How to amend tax returns He can deduct the total cost of driving his car to and from Chicago, but only $149 a day for his hotel room. How to amend tax returns If he uses public transportation, he can deduct only his fare. How to amend tax returns Table 26-1. How to amend tax returns Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. How to amend tax returns IF you have expenses for. How to amend tax returns . How to amend tax returns . How to amend tax returns THEN you can deduct the cost of. How to amend tax returns . How to amend tax returns . How to amend tax returns transportation travel by airplane, train, bus, or car between your home and your business destination. How to amend tax returns If you were provided with a ticket or you are riding free as a result of a frequent traveler or similar program, your cost is zero. How to amend tax returns If you travel by ship, see Luxury Water Travel and Cruise ships (under Conventions) in Publication 463 for additional rules and limits. How to amend tax returns 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. How to amend tax returns baggage and shipping sending baggage and sample or display material between your regular and temporary work locations. How to amend tax returns car operating and maintaining your car when traveling away from home on business. How to amend tax returns You can deduct actual expenses or the standard mileage rate as well as business-related tolls and parking. How to amend tax returns If you rent a car while away from home on business, you can deduct only the business-use portion of the expenses. How to amend tax returns 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. How to amend tax returns Meals include amounts spent for food, beverages, taxes, and related tips. How to amend tax returns See Meals and Incidental Expenses for additional rules and limits. How to amend tax returns cleaning dry cleaning and laundry. How to amend tax returns telephone business calls while on your business trip. How to amend tax returns This includes business communication by fax machine or other communication devices. How to amend tax returns tips tips you pay for any expenses in this chart. How to amend tax returns other other similar ordinary and necessary expenses related to your business travel. How to amend tax returns 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. How to amend tax returns Meals and Incidental Expenses You can deduct the cost of meals in either of the following situations. How to amend tax returns It is necessary for you to stop for substantial sleep or rest to properly perform your duties while traveling away from home on business. How to amend tax returns The meal is business-related entertainment. How to amend tax returns Business-related entertainment is discussed under Entertainment Expenses , later. How to amend tax returns The following discussion deals only with meals (and incidental expenses) that are not business-related entertainment. How to amend tax returns Lavish or extravagant. How to amend tax returns   You cannot deduct expenses for meals that are lavish or extravagant. How to amend tax returns An expense is not considered lavish or extravagant if it is reasonable based on the facts and circumstances. How to amend tax returns 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. How to amend tax returns 50% limit on meals. How to amend tax returns   You can figure your meal expenses using either of the following methods. How to amend tax returns Actual cost. How to amend tax returns The standard meal allowance. How to amend tax returns Both of these methods are explained below. How to amend tax returns But, regardless of the method you use, you generally can deduct only 50% of the unreimbursed cost of your meals. How to amend tax returns   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. How to amend tax returns If you are not reimbursed, the 50% limit applies whether the unreimbursed meal expense is for business travel or business entertainment. How to amend tax returns The 50% limit is explained later under Entertainment Expenses . How to amend tax returns Accountable and nonaccountable plans are discussed later under Reimbursements . How to amend tax returns Actual cost. How to amend tax returns   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. How to amend tax returns If you use this method, you must keep records of your actual cost. How to amend tax returns Standard meal allowance. How to amend tax returns   Generally, you can use the “standard meal allowance” method as an alternative to the actual cost method. How to amend tax returns 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. How to amend tax returns The set amount varies depending on where and when you travel. How to amend tax returns In this chapter, “standard meal allowance” refers to the federal rate for M&IE, discussed later under Amount of standard meal allowance . How to amend tax returns If you use the standard meal allowance, you still must keep records to prove the time, place, and business purpose of your travel. How to amend tax returns See Recordkeeping , later. How to amend tax returns Incidental expenses. How to amend tax returns   The term “incidental expenses” means fees and tips given to porters, baggage carriers, hotel staff, and staff on ships. How to amend tax returns 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. How to amend tax returns Incidental expenses only method. How to amend tax returns   You can use an optional method (instead of actual cost) for deducting incidental expenses only. How to amend tax returns The amount of the deduction is $5 a day. How to amend tax returns You can use this method only if you did not pay or incur any meal expenses. How to amend tax returns You cannot use this method on any day that you use the standard meal allowance. How to amend tax returns    Federal employees should refer to the Federal Travel Regulations at  www. How to amend tax returns gsa. How to amend tax returns gov. How to amend tax returns Find “What GSA Offers” and click on “Regulations: FMR, FTR, & FAR” for Federal Travel Regulation (FTR) for changes affecting claims for reimbursement. How to amend tax returns 50% limit may apply. How to amend tax returns   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. How to amend tax returns 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. How to amend tax returns The 50% limit is explained later under Entertainment Expenses . How to amend tax returns Accountable and nonaccountable plans are discussed later under Reimbursements . How to amend tax returns There is no optional standard lodging amount similar to the standard meal allowance. How to amend tax returns Your allowable lodging expense deduction is your actual cost. How to amend tax returns Who can use the standard meal allowance. How to amend tax returns   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. How to amend tax returns   Use of the standard meal allowance for other travel. How to amend tax returns    You can use the standard meal allowance to figure your meal expenses when you travel in connection with investment and other income-producing property. How to amend tax returns You can also use it to figure your meal expenses when you travel for qualifying educational purposes. How to amend tax returns You cannot use the standard meal allowance to figure the cost of your meals when you travel for medical or charitable purposes. How to amend tax returns Amount of standard meal allowance. How to amend tax returns   The standard meal allowance is the federal M&IE rate. How to amend tax returns For travel in 2013, the daily rate for most small localities in the United States is $46. How to amend tax returns   Most major cities and many other localities in the United States are designated as high-cost areas, qualifying for higher standard meal allowances. How to amend tax returns You can find this information (organized by state) on the Internet at www. How to amend tax returns gsa. How to amend tax returns gov. How to amend tax returns Click on “Per Diem Rates,” then select “2013” for the period January 1, 2013 – September 30, 2013, and select “2014” for the period October 1, 2013 – December 31, 2013. How to amend tax returns However, you can apply the rates in effect before October 1, 2013, for expenses of all travel within the United States for 2013 instead of the updated rates. How to amend tax returns You must consistently use either the rates for the first 9 months for all of 2013 or the updated rates for the period of October 1, 2013, through December 31, 2013. How to amend tax returns   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. How to amend tax returns If you work in the transportation industry, however, see Special rate for transportation workers , later. How to amend tax returns Standard meal allowance for areas outside the continental United States. How to amend tax returns    The standard meal allowance rates above do not apply to travel in Alaska, Hawaii, or any other location outside the continental United States. How to amend tax returns The Department of Defense establishes per diem rates for Alaska, Hawaii, Puerto Rico, American Samoa, Guam, Midway, the Northern Mariana Islands, the U. How to amend tax returns S. How to amend tax returns Virgin Islands, Wake Island, and other non-foreign areas outside the continental United States. How to amend tax returns The Department of State establishes per diem rates for all other foreign areas. How to amend tax returns    You can access per diem rates for non-foreign areas outside the continental United States at: www. How to amend tax returns defensetravel. How to amend tax returns dod. How to amend tax returns mil/site/perdiemCalc. How to amend tax returns cfm. How to amend tax returns You can access all other foreign per diem rates at www. How to amend tax returns state. How to amend tax returns gov/travel/. How to amend tax returns Click on “Travel Per Diem Allowances for Foreign Areas” under “Foreign Per Diem Rates,” to obtain the latest foreign per diem rates. How to amend tax returns Special rate for transportation workers. How to amend tax returns   You can use a special standard meal allowance if you work in the transportation industry. How to amend tax returns 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. How to amend tax returns If this applies to you, you can claim a standard daily meal allowance of $59 ($65 for travel outside the continental United States). How to amend tax returns   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. How to amend tax returns 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. How to amend tax returns Travel for days you depart and return. How to amend tax returns   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). How to amend tax returns You can do so by one of two methods. How to amend tax returns Method 1: You can claim 3/4 of the standard meal allowance. How to amend tax returns Method 2: You can prorate using any method that you consistently apply and that is in accordance with reasonable business practice. How to amend tax returns Example. How to amend tax returns Jen is employed in New Orleans as a convention planner. How to amend tax returns In March, her employer sent her on a 3-day trip to Washington, DC, to attend a planning seminar. How to amend tax returns She left her home in New Orleans at 10 a. How to amend tax returns m. How to amend tax returns on Wednesday and arrived in Washington, DC, at 5:30 p. How to amend tax returns m. How to amend tax returns After spending two nights there, she flew back to New Orleans on Friday and arrived back home at 8:00 p. How to amend tax returns m. How to amend tax returns Jen's employer gave her a flat amount to cover her expenses and included it with her wages. How to amend tax returns 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. How to amend tax returns Under Method 2, Jen could also use any method that she applies consistently and that is in accordance with reasonable business practice. How to amend tax returns 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. How to amend tax returns Travel in the United States The following discussion applies to travel in the United States. How to amend tax returns For this purpose, the United States includes only the 50 states and the District of Columbia. How to amend tax returns 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. How to amend tax returns See Part of Trip Outside the United States , later. How to amend tax returns Trip Primarily for Business You can deduct all your travel expenses if your trip was entirely business related. How to amend tax returns 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 your business-related travel expenses. How to amend tax returns These expenses include the travel costs of getting to and from your business destination and any business-related expenses at your business destination. How to amend tax returns Example. How to amend tax returns You work in Atlanta and take a business trip to New Orleans in May. How to amend tax returns On your way home, you stop in Mobile to visit your parents. How to amend tax returns You spend $1,996 for the 9 days you are away from home for travel, meals, lodging, and other travel expenses. How to amend tax returns If you had not stopped in Mobile, you would have been gone only 6 days, and your total cost would have been $1,696. How to amend tax returns You can deduct $1,696 for your trip, including the cost of round-trip transportation to and from New Orleans. How to amend tax returns The deduction for your meals is subject to the 50% limit on meals mentioned earlier. How to amend tax returns 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. How to amend tax returns However, you can deduct any expenses you have while at your destination that are directly related to your business. How to amend tax returns 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. How to amend tax returns 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. How to amend tax returns Part of Trip Outside the United States If part of your trip is outside the United States, use the rules described later under Travel Outside the United States for that part of the trip. How to amend tax returns For the part of your trip that is inside the United States, use the rules for travel in the United States. How to amend tax returns Travel outside the United States does not include travel from one point in the United States to another point in the United States. How to amend tax returns The following discussion can help you determine whether your trip was entirely within the United States. How to amend tax returns Public transportation. How to amend tax returns   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. How to amend tax returns 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 . How to amend tax returns Example. How to amend tax returns You fly from New York to Puerto Rico with a scheduled stop in Miami. How to amend tax returns You return to New York nonstop. How to amend tax returns 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. How to amend tax returns Because there are no scheduled stops between Puerto Rico and New York, all of the return trip is outside the United States. How to amend tax returns Private car. How to amend tax returns   Travel by private car in the United States is travel between points in the United States, even when you are on your way to a destination outside the United States. How to amend tax returns Example. How to amend tax returns You travel by car from Denver to Mexico City and return. How to amend tax returns 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. How to amend tax returns The rules under Travel Outside the United States apply to your trip from the border to Mexico City and back to the border. How to amend tax returns 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. How to amend tax returns For this purpose, the United States includes only the 50 states and the District of Columbia. How to amend tax returns 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. How to amend tax returns See chapter 1 of Publication 463 for information on luxury water travel. How to amend tax returns 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. How to amend tax returns Travel entirely for business. How to amend tax returns   If you travel outside the United States and you spend the entire time on business activities, you can deduct all of your travel expenses. How to amend tax returns Travel considered entirely for business. How to amend tax returns   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. How to amend tax returns Exception 1 - No substantial control. How to amend tax returns   Your trip is considered entirely for business if you did not have substantial control over arranging the trip. How to amend tax returns The fact that you control the timing of your trip does not, by itself, mean that you have substantial control over arranging your trip. How to amend tax returns   You do not have substantial control over your trip if you: Are an employee who was reimbursed or paid a travel expense allowance, Are not related to your employer, and Are not a managing executive. How to amend tax returns    “Related to your employer” is defined later in this chapter under Per Diem and Car Allowances . How to amend tax returns   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. How to amend tax returns    A self-employed person generally has substantial control over arranging business trips. How to amend tax returns Exception 2 - Outside United States no more than a week. How to amend tax returns   Your trip is considered entirely for business if you were outside the United States for a week or less, combining business and nonbusiness activities. How to amend tax returns One week means 7 consecutive days. How to amend tax returns 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. How to amend tax returns Exception 3 - Less than 25% of time on personal activities. How to amend tax returns   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. How to amend tax returns For this purpose, count both the day your trip began and the day it ended. How to amend tax returns Exception 4 - Vacation not a major consideration. How to amend tax returns   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. How to amend tax returns Travel Primarily for Business If you travel outside the United States primarily for business but spend some of your time on nonbusiness activities, you generally cannot deduct all of your travel expenses. How to amend tax returns You can only deduct the business portion of your cost of getting to and from your destination. How to amend tax returns You must allocate the costs between your business and nonbusiness activities to determine your deductible amount. How to amend tax returns These travel allocation rules are discussed in chapter 1 of Publication 463. How to amend tax returns You do not have to allocate your travel expense deduction if you meet one of the four exceptions listed earlier under Travel considered entirely for business. How to amend tax returns In those cases, you can deduct the total cost of getting to and from your destination. How to amend tax returns 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. How to amend tax returns 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. How to amend tax returns Conventions You can deduct your travel expenses when you attend a convention if you can show that your attendance benefits your trade or business. How to amend tax returns You cannot deduct the travel expenses for your family. How to amend tax returns If the convention is for investment, political, social, or other purposes unrelated to your trade or business, you cannot deduct the expenses. How to amend tax returns Your appointment or election as a delegate does not, in itself, determine whether you can deduct travel expenses. How to amend tax returns You can deduct your travel expenses only if your attendance is connected to your own trade or business. How to amend tax returns Convention agenda. How to amend tax returns   The convention agenda or program generally shows the purpose of the convention. How to amend tax returns 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. How to amend tax returns 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. How to amend tax returns Conventions held outside the North American area. How to amend tax returns    See chapter 1 of Publication 463 for information on conventions held outside the North American area. How to amend tax returns Entertainment Expenses You may be able to deduct business-related entertainment expenses you have for entertaining a client, customer, or employee. How to amend tax returns You can deduct entertainment expenses only if they are both ordinary and necessary (defined earlier in the Introduction ) and meet one of the following tests. How to amend tax returns Directly-related test. How to amend tax returns Associated test. How to amend tax returns Both of these tests are explained in chapter 2 of Publication 463. How to amend tax returns The amount you can deduct for entertainment expenses may be limited. How to amend tax returns Generally, you can deduct only 50% of your unreimbursed entertainment expenses. How to amend tax returns This limit is discussed next. How to amend tax returns 50% Limit In general, you can deduct only 50% of your business-related meal and entertainment expenses. How to amend tax returns (If you are subject to the Department of Transportation's “hours of service” limits, you can deduct 80% of your business-related meal and entertainment expenses. How to amend tax returns See Individuals subject to “hours of service” limits , later. How to amend tax returns ) The 50% limit applies to employees or their employers, and to self-employed persons (including independent contractors) or their clients, depending on whether the expenses are reimbursed. How to amend tax returns Figure 26-A summarizes the general rules explained in this section. How to amend tax returns The 50% limit applies to business meals or entertainment expenses you have while: Traveling away from home (whether eating alone or with others) on business, Entertaining customers at your place of business, a restaurant, or other location, or Attending a business convention or reception, business meeting, or business luncheon at a club. How to amend tax returns Included expenses. How to amend tax returns   Expenses subject to the 50% limit include: Taxes and tips relating to a business meal or entertainment activity, Cover charges for admission to a nightclub, Rent paid for a room in which you hold a dinner or cocktail party, and Amounts paid for parking at a sports arena. How to amend tax returns However, the cost of transportation to and from a business meal or a business-related entertainment activity is not subject to the 50% limit. How to amend tax returns Application of 50% limit. How to amend tax returns   The 50% limit on meal and entertainment expenses applies if the expense is otherwise deductible and is not covered by one of the exceptions discussed later in this section. How to amend tax returns   The 50% limit also applies to certain meal and entertainment expenses that are not business related. How to amend tax returns It applies to meal and entertainment expenses incurred for the production of income, including rental or royalty income. How to amend tax returns It also applies to the cost of meals included in deductible educational expenses. How to amend tax returns When to apply the 50% limit. How to amend tax returns   You apply the 50% limit after determining the amount that would otherwise qualify for a deduction. How to amend tax returns You first have to determine the amount of meal and entertainment expenses that would be deductible under the other rules discussed in this chapter. How to amend tax returns Example 1. How to amend tax returns You spend $200 for a business-related meal. How to amend tax returns If $110 of that amount is not allowable because it is lavish and extravagant, the remaining $90 is subject to the 50% limit. How to amend tax returns Your deduction cannot be more than $45 (. How to amend tax returns 50 × $90). How to amend tax returns Example 2. How to amend tax returns You purchase two tickets to a concert and give them to a client. How to amend tax returns You purchased the tickets through a ticket agent. How to amend tax returns You paid $200 for the two tickets, which had a face value of $80 each ($160 total). How to amend tax returns Your deduction cannot be more than $80 (. How to amend tax returns 50 × $160). How to amend tax returns Exceptions to the 50% Limit Generally, business-related meal and entertainment expenses are subject to the 50% limit. How to amend tax returns Figure 26-A can help you determine if the 50% limit applies to you. How to amend tax returns Your meal or entertainment expense is not subject to the 50% limit if the expense meets one of the following exceptions. How to amend tax returns Employee's reimbursed expenses. How to amend tax returns   If you are an employee, you are not subject to the 50% limit on expenses for which your employer reimburses you under an accountable plan. How to amend tax returns Accountable plans are discussed later under Reimbursements . How to amend tax returns Individuals subject to “hours of service” limits. How to amend tax returns   You can deduct a higher percentage of your meal expenses while traveling away from your tax home if the meals take place during or incident to any period subject to the Department of Transportation's “hours of service” limits. How to amend tax returns The percentage is 80%. How to amend tax returns   Individuals subject to the Department of Transportation's “hours of service” limits include the following persons. How to amend tax returns Certain air transportation workers (such as pilots, crew, dispatchers, mechanics, and control tower operators) who are under Federal Aviation Administration regulations. How to amend tax returns Interstate truck operators and bus drivers who are under Department of Transportation regulations. How to amend tax returns Certain railroad employees (such as engineers, conductors, train crews, dispatchers, and control operations personnel) who are under Federal Railroad Administration regulations. How to amend tax returns Certain merchant mariners who are under Coast Guard regulations. How to amend tax returns Other exceptions. How to amend tax returns   There are also exceptions for the self-employed, advertising expenses, selling meals or entertainment, and charitable sports events. How to amend tax returns These are discussed in Publication 463. How to amend tax returns Figure 26-A. How to amend tax returns Does the 50% Limit Apply to Your Expenses? There are exceptions to these rules. How to amend tax returns See Exceptions to the 50% Limit . How to amend tax returns Please click here for the text description of the image. How to amend tax returns Entertainment expenses: 50% limit What Entertainment Expenses Are Deductible? This section explains different types of entertainment expenses you may be able to deduct. How to amend tax returns Entertainment. How to amend tax returns    Entertainment includes any activity generally considered to provide entertainment, amusement, or recreation. How to amend tax returns Examples include entertaining guests at nightclubs; at social, athletic, and sporting clubs; at theaters; at sporting events; or on hunting, fishing, vacation, and similar trips. How to amend tax returns A meal as a form of entertainment. How to amend tax returns   Entertainment includes the cost of a meal you provide to a customer or client, whether the meal is a part of other entertainment or by itself. How to amend tax returns A meal expense includes the cost of food, beverages, taxes, and tips for the meal. How to amend tax returns To deduct an entertainment-related meal, you or your employee must be present when the food or beverages are provided. How to amend tax returns You cannot claim the cost of your meal both as an entertainment expense and as a travel expense. How to amend tax returns Separating costs. How to amend tax returns   If you have one expense that includes the costs of entertainment and other services (such as lodging or transportation), you must allocate that expense between the cost of entertainment and the cost of other services. How to amend tax returns You must have a reasonable basis for making this allocation. How to amend tax returns For example, you must allocate your expenses if a hotel includes entertainment in its lounge on the same bill with your room charge. How to amend tax returns Taking turns paying for meals or entertainment. How to amend tax returns   If a group of business acquaintances take turns picking up each others' meal or entertainment checks without regard to whether any business purposes are served, no member of the group can deduct any part of the expense. How to amend tax returns Lavish or extravagant expenses. How to amend tax returns   You cannot deduct expenses for entertainment that are lavish or extravagant. How to amend tax returns An expense is not considered lavish or extravagant if it is reasonable considering the facts and circumstances. How to amend tax returns Expenses will not be disallowed just because they are more than a fixed dollar amount or take place at deluxe restaurants, hotels, nightclubs, or resorts. How to amend tax returns Trade association meetings. How to amend tax returns    You can deduct entertainment expenses that are directly related to, and necessary for, attending business meetings or conventions of certain exempt organizations if the expenses of your attendance are related to your active trade or business. How to amend tax returns These organizations include business leagues, chambers of commerce, real estate boards, trade associations, and professional associations. How to amend tax returns Entertainment tickets. How to amend tax returns   Generally, you cannot deduct more than the face value of an entertainment ticket, even if you paid a higher price. How to amend tax returns For example, you cannot deduct service fees you pay to ticket agencies or brokers or any amount over the face value of the tickets you pay to scalpers. How to amend tax returns What Entertainment Expenses Are Not Deductible? This section explains different types of entertainment expenses you generally may not be able to deduct. How to amend tax returns Club dues and membership fees. How to amend tax returns   You cannot deduct dues (including initiation fees) for membership in any club organized for: Business, Pleasure, Recreation, or Other social purpose. How to amend tax returns This rule applies to any membership organization if one of its principal purposes is either: To conduct entertainment activities for members or their guests, or To provide members or their guests with access to entertainment facilities. How to amend tax returns   The purposes and activities of a club, not its name, will determine whether or not you can deduct the dues. How to amend tax returns You cannot deduct dues paid to: Country clubs, Golf and athletic clubs, Airline clubs, Hotel clubs, and Clubs operated to provide meals under circumstances generally considered to be conducive to business discussions. How to amend tax returns Entertainment facilities. How to amend tax returns   Generally, you cannot deduct any expense for the use of an entertainment facility. How to amend tax returns This includes expenses for depreciation and operating costs such as rent, utilities, maintenance, and protection. How to amend tax returns   An entertainment facility is any property you own, rent, or use for entertainment. How to amend tax returns Examples include a yacht, hunting lodge, fishing camp, swimming pool, tennis court, bowling alley, car, airplane, apartment, hotel suite, or home in a vacation resort. How to amend tax returns Out-of-pocket expenses. How to amend tax returns   You can deduct out-of-pocket expenses, such as for food and beverages, catering, gas, and fishing bait, that you provided during entertainment at a facility. How to amend tax returns These are not expenses for the use of an entertainment facility. How to amend tax returns However, these expenses are subject to the directly-related and associated tests and to the 50% Limit discussed earlier. How to amend tax returns Additional information. How to amend tax returns   For more information on entertainment expenses, including discussions of the directly-related and associated tests, see chapter 2 of Publication 463. How to amend tax returns Gift Expenses If you give gifts in the course of your trade or business, you can deduct all or part of the cost. How to amend tax returns This section explains the limits and rules for deducting the costs of gifts. How to amend tax returns $25 limit. How to amend tax returns   You can deduct no more than $25 for business gifts you give directly or indirectly to each person during your tax year. How to amend tax returns A gift to a company that is intended for the eventual personal use or benefit of a particular person or a limited class of people will be considered an indirect gift to that particular person or to the individuals within that class of people who receive the gift. How to amend tax returns   If you give a gift to a member of a customer's family, the gift is generally considered to be an indirect gift to the customer. How to amend tax returns This rule does not apply if you have a bona fide, independent business connection with that family member and the gift is not intended for the customer's eventual use or benefit. How to amend tax returns   If you and your spouse both give gifts, both of you are treated as one taxpayer. How to amend tax returns It does not matter whether you have separate businesses, are separately employed, or whether each of you has an independent connection with the recipient. How to amend tax returns If a partnership gives gifts, the partnership and the partners are treated as one taxpayer. How to amend tax returns Incidental costs. How to amend tax returns   Incidental costs, such as engraving on jewelry, or packaging, insuring, and mailing, are generally not included in determining the cost of a gift for purposes of the $25 limit. How to amend tax returns   A cost is incidental only if it does not add substantial value to the gift. How to amend tax returns For example, the cost of customary gift wrapping is an incidental cost. How to amend tax returns However, the purchase of an ornamental basket for packaging fruit is not an incidental cost if the value of the basket is substantial compared to the value of the fruit. How to amend tax returns Exceptions. How to amend tax returns   The following items are not considered gifts for purposes of the $25 limit. How to amend tax returns An item that costs $4 or less and: Has your name clearly and permanently imprinted on the gift, and Is one of a number of identical items you widely distribute. How to amend tax returns Examples include pens, desk sets, and plastic bags and cases. How to amend tax returns Signs, display racks, or other promotional material to be used on the business premises of the recipient. How to amend tax returns Gift or entertainment. How to amend tax returns   Any item that might be considered either a gift or entertainment generally will be considered entertainment. How to amend tax returns However, if you give a customer packaged food or beverages you intend the customer to use at a later date, treat it as a gift. How to amend tax returns    If you give a customer tickets to a theater performance or sporting event and you do not go with the customer to the performance or event, you have a choice. How to amend tax returns You can treat the cost of the tickets as either a gift expense or an entertainment expense, whichever is to your advantage. How to amend tax returns    If you go with the customer to the event, you must treat the cost of the tickets as an entertainment expense. How to amend tax returns You cannot choose, in this case, to treat the cost of the tickets as a gift expense. How to amend tax returns Transportation Expenses This section discusses expenses you can deduct for business transportation when you are not traveling away from home as defined earlier under Travel Expenses . How to amend tax returns These expenses include the cost of transportation by air, rail, bus, taxi, etc. How to amend tax returns , and the cost of driving and maintaining your car. How to amend tax returns Transportation expenses include the ordinary and necessary costs of all of the following. How to amend tax returns Getting from one workplace to another in the course of your business or profession when you are traveling within the area of your tax home. How to amend tax returns (Tax home is defined earlier under Travel Expenses . How to amend tax returns ) Visiting clients or customers. How to amend tax returns Going to a business meeting away from your regular workplace. How to amend tax returns Getting from your home to a temporary workplace when you have one or more regular places of work. How to amend tax returns These temporary workplaces can be either within the area of your tax home or outside that area. How to amend tax returns Transportation expenses do not include expenses you have while traveling away from home overnight. How to amend tax returns Those expenses are travel expenses, discussed earlier. How to amend tax returns However, if you use your car while traveling away from home overnight, use the rules in this section to figure your car expense deduction. How to amend tax returns See Car Expenses , later. How to amend tax returns Illustration of transportation expenses. How to amend tax returns    Figure 26-B illustrates the rules for when you can deduct transportation expenses when you have a regular or main job away from your home. How to amend tax returns You may want to refer to it when deciding whether you can deduct your transportation expenses. How to amend tax returns Daily transportation expenses you incur while traveling from home to one or more regular places of business are generally nondeductible commuting expenses. How to amend tax returns However, there are many exceptions for deducting transportation expenses, like whether your work location is temporary (inside or outside the metropolitan area), traveling for same trade or business, or if you have a home office. How to amend tax returns Temporary work location. How to amend tax returns   If you have one or more regular work locations away from your home and you commute to a temporary work location in the same trade or business, you can deduct the expenses of the daily round-trip transportation between your home and the temporary location, regardless of distance. How to amend tax returns   If your employment at a work location is realistically expected to last (and does in fact last) for 1 year or less, the employment is temporary unless there are facts and circumstances that would indicate otherwise. How to amend tax returns   If your employment at a work location is realistically expected to last for more than 1 year or if there is no realistic expectation that the employment will last for 1 year or less, the employment is not temporary, regardless of whether it actually lasts for more than 1 year. How to amend tax returns   If employment at a work location initially is realistically expected to last for 1 year or less, but at some later date the employment is realistically expected to last more than 1 year, that employment will be treated as temporary (unless there are facts and circumstances that would indicate otherwise) until your expectation changes. How to amend tax returns It will not be treated as temporary after the date you determine it will last more than 1 year. How to amend tax returns   If the temporary work location is beyond the general area of your regular place of work and you stay overnight, you are traveling away from home. How to amend tax returns You may have deductible travel expenses as discussed earlier in this chapter. How to amend tax returns No regular place of work. How to amend tax returns   If you have no regular place of work but ordinarily work in the metropolitan area where you live, you can deduct daily transportation costs between home and a temporary work site outside that metropolitan area. How to amend tax returns   Generally, a metropolitan area includes the area within the city limits and the suburbs that are considered part of that metropolitan area. How to amend tax returns   You cannot deduct daily transportation costs between your home and temporary work sites within your metropolitan area. How to amend tax returns These are nondeductible commuting expenses. How to amend tax returns Two places of work. How to amend tax returns   If you work at two places in one day, whether or not for the same employer, you can deduct the expense of getting from one workplace to the other. How to amend tax returns However, if for some personal reason you do not go directly from one location to the other, you cannot deduct more than the amount it would have cost you to go directly from the first location to the second. How to amend tax returns   Transportation expenses you have in going between home and a part-time job on a day off from your main job are commuting expenses. How to amend tax returns You cannot deduct them. How to amend tax returns Armed Forces reservists. How to amend tax returns   A meeting of an Armed Forces reserve unit is a second place of business if the meeting is held on a day on which you work at your regular job. How to amend tax returns You can deduct the expense of getting from one workplace to the other as just discussed under Two places of work , earlier. How to amend tax returns   You usually cannot deduct the expense if the reserve meeting is held on a day on which you do not work at your regular job. How to amend tax returns In this case, your transportation generally is a nondeductible commuting expense. How to amend tax returns However, you can deduct your transportation expenses if the location of the meeting is temporary and you have one or more regular places of work. How to amend tax returns   If you ordinarily work in a particular metropolitan area but not at any specific location and the reserve meeting is held at a temporary location outside that metropolitan area, you can deduct your transportation expenses. How to amend tax returns   If you travel away from home overnight to attend a guard or reserve meeting, you can deduct your travel expenses. How to amend tax returns These expenses are discussed earlier under Travel Expenses . How to amend tax returns   If you travel more than 100 miles away from home in connection with your performance of services as a member of the reserves, you may be able to deduct some of your reserve-related travel costs as an adjustment to income rather than as an itemized deduction. How to amend tax returns See Armed Forces reservists traveling more than 100 miles from home under Special Rules, later. How to amend tax returns Commuting expenses. How to amend tax returns   You cannot deduct the costs of taking a bus, trolley, subway, or taxi, or of driving a car between your home and your main or regular place of work. How to amend tax returns These costs are personal commuting expenses. How to amend tax returns You cannot deduct commuting expenses no matter how far your home is from your regular place of work. How to amend tax returns You cannot deduct commuting expenses even if you work during the commuting trip. How to amend tax returns Example. How to amend tax returns You sometimes use your cell phone to make business calls while commuting to and from work. How to amend tax returns Sometimes business associates ride with you to and from work, and you have a business discussion in the car. How to amend tax returns These activities do not change the trip from personal to business. How to amend tax returns You cannot deduct your commuting expenses. How to amend tax returns Parking fees. How to amend tax returns   Fees you pay to park your car at your place of business are nondeductible commuting expenses. How to amend tax returns You can, however, deduct business-related parking fees when visiting a customer or client. How to amend tax returns Advertising display on car. How to amend tax returns   Putting display material that advertises your business on your car does not change the use of your car from personal use to business use. How to amend tax returns If you use this car for commuting or other personal uses, you still cannot deduct your expenses for those uses. How to amend tax returns Car pools. How to amend tax returns   You cannot deduct the cost of using your car in a nonprofit car pool. How to amend tax returns Do not include payments you receive from the passengers in your income. How to amend tax returns These payments are considered reimbursements of your expenses. How to amend tax returns However, if you operate a car pool for a profit, you must include payments from passengers in your income. How to amend tax returns You can then deduct your car expenses (using the rules in this chapter). How to amend tax returns Hauling tools or instruments. How to amend tax returns   Hauling tools or instruments in your car while commuting to and from work does not make your car expenses deductible. How to amend tax returns However, you can deduct any additional costs you have for hauling tools or instruments (such as for renting a trailer you tow with your car). How to amend tax returns Union members' trips from a union hall. How to amend tax returns   If you get your work assignments at a union hall and then go to your place of work, the costs of getting from the union hall to your place of work are nondeductible commuting expenses. How to amend tax returns Although you need the union to get your work assignments, you are employed where you work, not where the union hall is located. How to amend tax returns Office in the home. How to amend tax returns   If you have an office in your home that qualifies as a principal place of business, you can deduct your daily transportation costs between your home and another work location in the same trade or business. How to amend tax returns (See chapter 28 for information on determining if your home office qualifies as a principal place of business. How to amend tax returns ) Figure 26-B. How to amend tax returns When Are Transportation Expenses Deductible? Most employees and self-employed persons can use this chart. How to amend tax returns (Do not use this chart if your home is your principal place of business. How to amend tax returns See Office in the home . How to amend tax returns ) Please click here for the text description of the image. How to amend tax returns Figure 26-B. How to amend tax returns Local Transportation Examples of deductible transportation. How to amend tax returns   The following examples show when you can deduct transportation expenses based on the location of your work and your home. How to amend tax returns Example 1. How to amend tax returns You regularly work in an office in the city where you live. How to amend tax returns Your employer sends you to a 1-week training session at a different office in the same city. How to amend tax returns You travel directly from your home to the training location and return each day. How to amend tax returns You can deduct the cost of your daily round-trip transportation between your home and the training location. How to amend tax returns Example 2. How to amend tax returns Your principal place of business is in your home. How to amend tax returns You can deduct the cost of round-trip transportation between your qualifying home office and your client's or customer's place of business. How to amend tax returns Example 3. How to amend tax returns You have no regular office, and you do not have an office in your home. How to amend tax returns In this case, the location of your first business contact inside the metropolitan area is considered your office. How to amend tax returns Transportation expenses between your home and this first contact are nondeductible commuting expenses. How to amend tax returns Transportation expenses between your last business contact and your home are also nondeductible commuting expenses. How to amend tax returns While you cannot deduct the costs of these first and last trips, you can deduct the costs of going from one client or customer to another. How to amend tax returns With no regular or home office, the costs of travel between two or more business contacts in a metropolitan area are deductible while the costs of travel between the home to (and from) business contacts are not deductible. How to amend tax returns Car Expenses If you use your car for business purposes, you may be able to deduct car expenses. How to amend tax returns You generally can use one of the two following methods to figure your deductible expenses. How to amend tax returns Standard mileage rate. How to amend tax returns Actual car expenses. How to amend tax returns If you use actual car expenses to figure your deduction for a car you lease, there are rules that affect the amount of your lease payments you can deduct. How to amend tax returns See Leasing a car under Actual Car Expenses, later. How to amend tax returns In this chapter, “car” includes a van, pickup, or panel truck. How to amend tax returns Rural mail carriers. How to amend tax returns   If you are a rural mail carrier, you may be able to treat the amount of qualified reimbursement you received as the amount of your allowable expense. How to amend tax returns Because the qualified reimbursement is treated as paid under an accountable plan, your employer should not include the amount of reimbursement in your income. How to amend tax returns   If your vehicle expenses are more than the amount of your reimbursement, you can deduct the unreimbursed expenses as an itemized deduction on Schedule A (Form 1040). How to amend tax returns You must complete Form 2106 and attach it to your Form 1040. How to amend tax returns   A “qualified reimbursement” is the reimbursement you receive that meets both of the following conditions. How to amend tax returns It is given as an equipment maintenance allowance (EMA) to employees of the U. How to amend tax returns S. How to amend tax returns Postal Service. How to amend tax returns It is at the rate contained in the 1991 collective bargaining agreement. How to amend tax returns Any later agreement cannot increase the qualified reimbursement amount by more than the rate of inflation. How to amend tax returns See your employer for information on your reimbursement. How to amend tax returns If you are a rural mail carrier and received a qualified reimbursement, you cannot use the standard mileage rate. How to amend tax returns Standard Mileage Rate You may be able to use the standard mileage rate to figure the deductible costs of operating your car for business purposes. How to amend tax returns For 2013, the standard mileage rate for business use is 56½ cents per mile. How to amend tax returns If you use the standard mileage rate for a year, you cannot deduct your actual car expenses for that year, but see Parking fees and tolls, later. How to amend tax returns You generally can use the standard mileage rate whether or not you are reimbursed and whether or not any reimbursement is more or less than the amount figured using the standard mileage rate. How to amend tax returns See Reimbursements under How To Report, later. How to amend tax returns Choosing the standard mileage rate. How to amend tax returns   If you want to use the standard mileage rate for a car you own, you must choose to use it in the first year the car is available for use in your business. How to amend tax returns Then in later years, you can choose to use either the standard mileage rate or actual expenses. How to amend tax returns   If you want to use the standard mileage rate for a car you lease, you must use it for the entire lease period. How to amend tax returns   You must make the choice to use the standard mileage rate by the due date (including extensions) of your return. How to amend tax returns You cannot revoke the choice. How to amend tax returns However, in a later year, you can switch from the standard mileage rate to the actual expenses method. How to amend tax returns If you change to the actual expenses method in a later year, but before your car is fully depreciated, you have to estimate the remaining useful life of the car and use straight line depreciation. How to amend tax returns Example. How to amend tax returns Larry is an employee who occasionally uses his own car for business purposes. How to amend tax returns He purchased the car in 2011, but he did not claim any unreimburse
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These tables below were originally published in the IRS Data Book, which is IRS Publication 55B, and are complied by various divisions throughout the IRS. The IRS's fiscal year runs from October 1 to September 30.


Enforcing Laws

Examination Coverage

Examination Coverage: Recommended and Average Recommended Additional Tax After Examination
by Type and Size of Return and Fiscal Year

Returns Examined by Type of Return and Internal Revenue Region, District, and Service Center and Fiscal Year
1999     1998     1997      1996     1995

•  Additional Tax and Penalties Recommended After Examination
By Tax Class and by Internal Revenue Regions, Districts and Service Centers and Fiscal Year
1997     1996     1995

Examination Coverage: Individual Income Tax Returns Examined
by Size of Adjusted Gross Income and Fiscal Year

Returns Examined with Unagreed Recommended Additional Tax After Examination
by Type and Size of Return and Fiscal Year

Returns Examined Involving Protection of the Revenue Base
by Type and Size of Return and Fiscal Year

Examination Coverage: Returns Examined Resulting in Refunds
by Type and Size of Return and Fiscal Year


Returns of Tax-Exempt Organizations, Employee Plans, and Government Entities Examined
by Type of Return and Fiscal Year

•  Returns of Tax-Exempt Organizations and Employee Plans Examined, and Recommended Additional Tax After Examinatinon
by Type of Examination and Fiscal Year
2005     2004     2003     2002     2001     2000     1999     1998

• Returns of Tax-Exempt Organizations, Employee Plans, and Tax-Exempt Bonds Examined
by Type of Examination and Fiscal Year
2005     2004     2003     2002     2001     2000     1999     1998

Determination Letters Issued on Employee Pension Plans
by Type and Disposition of the Plan and Fiscal Year

Tax-Exempt Guidance and Other Regulatory Activities

Applications for Tax-Exempt Status
by Organization Type and Internal Revenue Code Section and Fiscal Year

Tax-Exempt Organizations and Non-Exempt Charitable Trusts


Delinquent Collection Activities


Criminal Investigation Program
by Status or Disposition and Fiscal Year


Civil Penalties Assessed and Abated
by Type of Tax and Penalty and Fiscal Year


Information Reporting Program
In addition to receiving taxpayers' self-reported income and tax on those tax returns that are filed, the IRS receives independent information about income received and taxes withheld on information returns, such as Forms W-2 and 1099 from employers and other third parties. With its Automated Underreporter Program, the IRS matches these information returns to tax returns and contacts taxpayer to resolve discripancies. 
By Returns Received, Contacts, and Additional Tax and Interest Assessed


Math Errors on Individual Income Tax Returns
During the routine processing of tax returns, the IRS checks for mathematical and clerical errors before refunds are paid,
By type of error




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Assisting Taxpayers  |  Managing the System

IRS Tax Compliance Activities  |  Taxpayer Compliance Research

 

 

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The How To Amend Tax Returns

How to amend tax returns Index A Abusive tax shelters (see Tax shelters) Accounting fees, Attorney or accounting fees. How to amend tax returns Accrual method, Accrual method taxpayers. How to amend tax returns , Accrual method. How to amend tax returns , Holders must use accrual method. How to amend tax returns , When To Deduct Investment Interest Accuracy-related penalty, Accuracy-related penalty. How to amend tax returns Acquisition discount, Government obligations. How to amend tax returns , Acquisition discount on short-term obligations. How to amend tax returns Adjusted basis, Basis adjustment. How to amend tax returns , Fair market value equal to or more than donor's adjusted basis. How to amend tax returns , Adjusted Basis, Short sales. How to amend tax returns Alaska Permanent Fund dividends, Alaska Permanent Fund dividends. How to amend tax returns , Child's Alaska Permanent Fund dividends. How to amend tax returns Amortization of bond premium, Bond Premium Amortization, Bonds acquired after October 22, 1986, but before 1988. How to amend tax returns Annuities Borrowing on, Borrowing on insurance. How to amend tax returns Interest on, Interest on annuity contract. How to amend tax returns Life insurance proceeds used to buy, Annuity. How to amend tax returns Sale of, Sale of Annuity Single-premium, Single-premium life insurance, endowment, and annuity contracts. How to amend tax returns Trade for, Trade of investment property for an annuity. How to amend tax returns , Insurance Policies and Annuities Applicable federal rate, Applicable federal rate. How to amend tax returns Appreciated financial positions, Constructive Sales of Appreciated Financial Positions Arbitrage bonds, Arbitrage bonds. How to amend tax returns Assistance (see Tax help) At-risk rules, At-risk rules. How to amend tax returns , At-risk rules. How to amend tax returns Attorneys' fees, Attorney or accounting fees. How to amend tax returns Automatic investment service, Automatic investment service and dividend reinvestment plans. How to amend tax returns , Automatic investment service. How to amend tax returns , Automatic investment service. How to amend tax returns Average basis, Average Basis Double-category method, Transition rule from double-category method. How to amend tax returns Illustrated, Average basis method illustrated. How to amend tax returns B Backup withholding, Backup withholding. How to amend tax returns Bad debts, Nonbusiness bad debt. How to amend tax returns , Nonbusiness Bad Debts Bankrupt financial institutions Deposit in, Deposit in Insolvent or Bankrupt Financial Institution Bargain purchases, Bargain purchases. How to amend tax returns Basis, Basis of Investment Property, U. How to amend tax returns S. How to amend tax returns Treasury Notes or Bonds Adjusted, Basis adjustment. How to amend tax returns , Fair market value equal to or more than donor's adjusted basis. How to amend tax returns , Adjusted Basis, Short sales. How to amend tax returns Average, Average Basis Cost, Cost Basis, Cost Basis Inherited property, Property Received as Inheritance Investment property, Basis of Investment Property Like-kind exchanges, Basis of property received. How to amend tax returns Other than cost, Basis Other Than Cost REITs, Shares in a mutual fund or REIT. How to amend tax returns REMIC, residual interest, Basis in the residual interest. How to amend tax returns Replacement stock, Basis of replacement stock. How to amend tax returns Shares acquired by reinvestment, Reinvestment right. How to amend tax returns Stocks and bonds, Basis adjustment. How to amend tax returns , Basis. How to amend tax returns , Basis. How to amend tax returns , Stocks and Bonds Bearer obligations, Bearer CDs. How to amend tax returns , Bearer Obligations Below-market loans, Below-Market Loans Bonds Accrued interest on, Accrued interest on bonds. How to amend tax returns Amortization of premium, Bond Premium Amortization Arbitrage, Arbitrage bonds. How to amend tax returns Basis, Basis. How to amend tax returns , Stocks and Bonds Capital asset, Stocks, stock rights, and bonds. How to amend tax returns Convertible, Convertible stocks and bonds. How to amend tax returns Coupon, Coupon bonds. How to amend tax returns Enterprise zone facility, Enterprise zone facility bonds. How to amend tax returns Federally guaranteed, Federally guaranteed bonds. How to amend tax returns Identification, Identifying stock or bonds sold. How to amend tax returns Market discount, Market discount. How to amend tax returns , Limit on interest deduction for market discount bonds. How to amend tax returns , Market discount on bonds. How to amend tax returns , Market discount bonds. How to amend tax returns , Market discount bonds. How to amend tax returns New York Liberty bonds, New York Liberty bonds. How to amend tax returns Par value, Bonds purchased at par value. How to amend tax returns Premiums on, Bond premium. How to amend tax returns , Premiums on bonds. How to amend tax returns Private activity, Private activity bonds. How to amend tax returns Redemption or retirement of, Redemption or retirement of bonds. How to amend tax returns Sold between interest dates, Bonds Sold Between Interest Dates State and local government, Tax-exempt state and local government bonds. How to amend tax returns Stripped, Stripped bonds or coupons. How to amend tax returns , Stripped Bonds and Coupons, Stripped tax-exempt obligation. How to amend tax returns Tax credit bonds, Tax credit bonds. How to amend tax returns Tax-exempt, Tax-exempt state and local government bonds. How to amend tax returns Traded flat, Bonds traded flat. How to amend tax returns U. How to amend tax returns S. How to amend tax returns savings (see U. How to amend tax returns S. How to amend tax returns savings bonds) U. How to amend tax returns S. How to amend tax returns Treasury (see U. How to amend tax returns S. How to amend tax returns Treasury bills, notes, and bonds) Brokerage fees, Fees to buy or sell. How to amend tax returns , Sale expenses. How to amend tax returns C Calls and puts, Puts and Calls Table 4-3, Table 4-3. How to amend tax returns Puts and Calls Capital assets, Capital Assets and Noncapital Assets Capital gain distributions, Capital Gain Distributions, Basis adjustment. How to amend tax returns , Capital gain distributions. How to amend tax returns , Child's capital gain distributions. How to amend tax returns , Capital gain distributions received. How to amend tax returns Capital gains and losses, Capital Gains and Losses, Loss on stock that paid qualified dividends. How to amend tax returns Constructive ownership transactions, Gains From Certain Constructive Ownership Transactions Definition, Capital or Ordinary Gain or Loss Empowerment zone assets, Exclusion of Gain From DC Zone Assets Investment property, Investment property. How to amend tax returns Long-term, Short-Term or Long-Term Capital Gain or Loss, Long-term gains and losses. How to amend tax returns Long-term debt instruments, Long-term debt instruments issued after 1954 and before May 28, 1969 (or before July 2, 1982, if a government instrument). How to amend tax returns Losses, limit on, Limit on deduction. How to amend tax returns Passive activities, Passive activity gains and losses. How to amend tax returns Qualified covered call options, Capital loss on qualified covered call options. How to amend tax returns Qualified small business stock, Gains on Qualified Small Business Stock Reporting requirements, How To Report Gains and Losses (Form 6781), How to report gain. How to amend tax returns Rollover of gain from sale of securities, Rollover of Gain From Publicly Traded Securities Short-term, Short-Term or Long-Term Capital Gain or Loss, Short-term gains and losses. How to amend tax returns Tax rates, Capital Gain Tax Rates, Table 4-4. How to amend tax returns What Is Your Maximum Capital Gain Rate? Table 4-4, Table 4-4. How to amend tax returns What Is Your Maximum Capital Gain Rate? Capital loss carryover, Capital loss carryover. How to amend tax returns , Capital Losses Worksheet 4-1, Worksheet 4-1. How to amend tax returns Capital Loss Carryover Worksheet Cash method, Cash method taxpayers. How to amend tax returns , Cash method. How to amend tax returns , When To Deduct Investment Interest Reporting options for savings bond interest, Reporting options for cash method taxpayers. How to amend tax returns Cash-settled options, Cash-settled options. How to amend tax returns Casualty losses, Ordinary loss or casualty loss. How to amend tax returns CDOs (Collateralized debt obligations), Collateralized Debt Obligations (CDOs) Certificates of deposit (CDs), Certificates of Deposit (CDs) Children Alaska Permanent Fund dividends, Child's Alaska Permanent Fund dividends. How to amend tax returns Capital gain distributions, Child's capital gain distributions. How to amend tax returns Custodian account for, Custodian account for your child. How to amend tax returns Gifts to, Income from property given to a child. How to amend tax returns Investment income of, Tax on unearned income of certain children. How to amend tax returns , Investment income of child reported on parent's return. How to amend tax returns Qualified dividends, Child's qualified dividends. How to amend tax returns Savings account with parent as trustee, Savings account with parent as trustee. How to amend tax returns U. How to amend tax returns S. How to amend tax returns savings bond owner, Child as only owner. How to amend tax returns Clerical help, Clerical help and office rent. How to amend tax returns Co-owners of U. How to amend tax returns S. How to amend tax returns savings bonds, Co-owners. How to amend tax returns Collateralized debt obligations (CDOs), Collateralized Debt Obligations (CDOs) Collectibles, Collectibles gain or loss. How to amend tax returns Commissions, Commissions and load charges. How to amend tax returns Commodity futures, Commodity Futures, Commodity futures. How to amend tax returns Community property U. How to amend tax returns S. How to amend tax returns savings bonds, Community property. How to amend tax returns Constructive ownership transactions, Constructive ownership of stock. How to amend tax returns , Gains From Certain Constructive Ownership Transactions Constructive receipt, Constructive receipt. How to amend tax returns Constructive sales, Constructive Sales of Appreciated Financial Positions Contractors, insolvency of, Insolvency of contractor. How to amend tax returns Conversion transactions, Conversion Transactions Convertible stocks and bonds, Convertible stocks and bonds. How to amend tax returns Cooperatives, sales of stock to, Sales of Stock to ESOPs or Certain Cooperatives Corporate distributions, Dividends and Other Distributions Capital gain, Capital gain distributions. How to amend tax returns , Child's capital gain distributions. How to amend tax returns , Capital gain distributions received. How to amend tax returns Constructive, Constructive distributions. How to amend tax returns Dividends (see Dividends) Fractional shares, Fractional shares. How to amend tax returns Liquidating, Liquidating Distributions, Liquidating distributions. How to amend tax returns Nondividend, Nondividend Distributions, Nondividend distributions. How to amend tax returns Return of capital, Basis adjustment. How to amend tax returns Stock rights, Distributions of Stock and Stock Rights Undistributed capital gains, Undistributed capital gains of mutual funds and REITs. How to amend tax returns Corporate reorganizations, Corporate reorganizations. How to amend tax returns Cost basis, Cost Basis, Cost Basis Coupon bonds, Coupon bonds. How to amend tax returns D Day traders, Special Rules for Traders in Securities Dealer equity options, Dealer equity option. How to amend tax returns Dealer securities futures contracts, Dealer securities futures contract. How to amend tax returns Debt instruments, retirement of, Retirement of debt instrument. How to amend tax returns Decedents, Appreciated property you gave the decedent. How to amend tax returns , Decedent's capital loss. How to amend tax returns U. How to amend tax returns S. How to amend tax returns savings bond interest, reporting of, Decedents. How to amend tax returns Demutualization, Demutualization of Life Insurance Companies Deposits, loss on, Deposit in Insolvent or Bankrupt Financial Institution Discount on debt instruments, Discount on Debt Instruments Certificates of deposit, Certificates of Deposit (CDs) Election to report all interest as OID, Election To Report All Interest as OID Face-amount certificates, Face-Amount Certificates Gain or loss treatment, Discounted Debt Instruments Inflation-indexed, Inflation-Indexed Debt Instruments Market discount bonds (see Market discount bonds) Original issue discount (see Original issue discount (OID)) Short-term obligations, Discount on Short-Term Obligations, Short-term government obligations. How to amend tax returns Stripped bonds and coupons, Stripped Bonds and Coupons Discounted debt instruments, Discount on Debt Instruments Discounted tax-exempt obligations, Discounted tax-exempt obligations. How to amend tax returns Dividends, Dividends and Other Distributions, Form 1099-DIV. How to amend tax returns (see also Form 1099-DIV) Alaska Permanent Fund, Alaska Permanent Fund dividends. How to amend tax returns , Child's Alaska Permanent Fund dividends. How to amend tax returns Exempt-interest, Exempt-interest dividends. How to amend tax returns , Exempt-interest dividends. How to amend tax returns , Exempt-interest dividends on mutual fund stock. How to amend tax returns Extraordinary, Extraordinary dividends. How to amend tax returns Holding period, Holding period. How to amend tax returns Insurance policies, Dividends on insurance policies. How to amend tax returns Money market funds, Money Market Funds Nominees, Nominees. How to amend tax returns , Nominees. How to amend tax returns Ordinary, Ordinary Dividends Patronage, Patronage dividends. How to amend tax returns Payments in lieu of, Payments in lieu of dividends. How to amend tax returns Qualified, Qualified Dividends, Qualified dividends. How to amend tax returns , Child's qualified dividends. How to amend tax returns Qualified foreign corporation, Qualified foreign corporation. How to amend tax returns Received in January, Dividends received in January. How to amend tax returns Reinvestment of, Reinvested distributions. How to amend tax returns Reinvestment plans, Dividends Used To Buy More Stock, Automatic investment service and dividend reinvestment plans. How to amend tax returns , Dividend reinvestment plans. How to amend tax returns Reporting requirements, Form 1099-DIV. How to amend tax returns , How To Report Dividend Income, Stripped Preferred Stock Restricted stock, Dividends received on restricted stock. How to amend tax returns Sale or trade vs. How to amend tax returns , Dividend versus sale or trade. How to amend tax returns Scrip, Scrip dividends. How to amend tax returns Sold stock, Dividends on stock sold. How to amend tax returns Stock, Stock dividends. How to amend tax returns , Stock dividends. How to amend tax returns Underreported, Underreported interest and dividends. How to amend tax returns Veterans' insurance, Interest on VA dividends. How to amend tax returns , Dividends on veterans' insurance. How to amend tax returns Divorce, Property Received From Your Spouse, Transfers Between Spouses E Education Savings Bond Program, Education Savings Bond Program Interest excluded under, Interest excluded under the Education Savings Bond Program. How to amend tax returns Recordkeeping requirements, Education Savings Bond Program Employee stock options, Reminders Employee stock ownership plans (ESOPs), sales of stock to, Sales of Stock to ESOPs or Certain Cooperatives Employer identification numbers (EINs), Identifying number. How to amend tax returns Empowerment zone, Exclusion of Gain From DC Zone Assets Endowment contracts, Single-premium life insurance, endowment, and annuity contracts. How to amend tax returns Enterprise zone facility bonds, Enterprise zone facility bonds. How to amend tax returns Equity option, Equity option. How to amend tax returns Estate income received by beneficiary, Beneficiary of an estate or trust. How to amend tax returns Exchanges of mutual fund shares, Exchange of Shares In One Mutual Fund For Shares In Another Mutual Fund Exclusion of gain DC zone assets, Exclusion of Gain From DC Zone Assets Exempt-interest dividends on mutual fund stock, Exempt-interest dividends on mutual fund stock. How to amend tax returns Expenses of producing income, Expenses of Producing Income F Face-amount certificates, Face-Amount Certificates Fair market value, Fair market value. How to amend tax returns , Fair market value less than donor's adjusted basis. How to amend tax returns , Fair market value. How to amend tax returns Federal guarantee on bonds, Federally guaranteed bonds. How to amend tax returns Fees to buy or sell, Fees to buy or sell. How to amend tax returns Financial asset securitization investment trusts (FASITs), FASITs First-in first-out (FIFO), First-in first-out (FIFO). How to amend tax returns Foreign currency transactions, Foreign currency contract. How to amend tax returns Foreign income, Reminders Form 1040, Form 1040. How to amend tax returns , Form 1040A or Form 1040. How to amend tax returns Form 1040, Schedule B, Schedule B (Form 1040A or 1040). How to amend tax returns Form 1040, Schedule D, How to report gain. How to amend tax returns Form 1040A, Form 1040A. How to amend tax returns Form 1040X, Filing a claim for refund. How to amend tax returns Form 1041, Filing requirement. How to amend tax returns Form 1065, Filing requirement. How to amend tax returns Schedule K-1, Schedule K-1 (Form 1065). How to amend tax returns Form 1066, Schedule Q, Schedule Q (Form 1066). How to amend tax returns , Investment expenses from pass-through entities. How to amend tax returns Form 1096, File Form 1099-INT with the IRS. How to amend tax returns , File Form 1099-DIV with the IRS. How to amend tax returns , File Form 1099-B or Form 1099-S with the IRS. How to amend tax returns Form 1099-B, Form 1099-B. How to amend tax returns , Form 1099-B transactions. How to amend tax returns , File Form 1099-B or Form 1099-S with the IRS. How to amend tax returns Form 1099-CAP, Form 1099-CAP transactions. How to amend tax returns Form 1099-DIV, General Information, Form 1099-DIV. How to amend tax returns , Form 1099-DIV. How to amend tax returns , File Form 1099-DIV with the IRS. How to amend tax returns Form 1099-INT, General Information, Form 1099-INT. How to amend tax returns , Form 1099-INT for U. How to amend tax returns S. How to amend tax returns savings bond interest. How to amend tax returns , Form 1099-INT. How to amend tax returns , File Form 1099-INT with the IRS. How to amend tax returns , Forms 1099-INT and 1099-OID. How to amend tax returns , Forms 1099-INT and 1099-OID. How to amend tax returns Form 1099-MISC, Form 1099-MISC. How to amend tax returns , Reporting Substitute Payments Form 1099-OID, Form 1099-OID. How to amend tax returns , Form 1099-OID, Form 1099-OID. How to amend tax returns , Forms 1099-INT and 1099-OID. How to amend tax returns , Forms 1099-INT and 1099-OID. How to amend tax returns Form 1099-S, Form 1099-S transactions. How to amend tax returns , File Form 1099-B or Form 1099-S with the IRS. How to amend tax returns Form 1120, Filing requirement. How to amend tax returns Form 2439, Undistributed capital gains of mutual funds and REITs. How to amend tax returns Form 3115, Change from method 2. How to amend tax returns , Choosing To Amortize, How To Make the Mark-to-Market Election Form 4684, Ordinary loss or casualty loss. How to amend tax returns Form 4797, How to report. How to amend tax returns , Losses on Section 1244 (Small Business) Stock, How to report. How to amend tax returns Form 4952, Form 4952 Form 6198, At-risk rules. How to amend tax returns Form 6781, Form 6781. How to amend tax returns , How to report. How to amend tax returns , How To Report Gains and Losses (Form 6781), Section 1256 contracts and straddles. How to amend tax returns Form 8275, Negligence or disregard of rules or regulations. How to amend tax returns Form 8275-R, Negligence or disregard of rules or regulations. How to amend tax returns Form 8582, Form 8582. How to amend tax returns Form 8615, Tax on unearned income of certain children. How to amend tax returns Form 8815, Form 8815. How to amend tax returns , Figuring the interest part of the proceeds (Form 8815, line 6). How to amend tax returns , Interest excluded under the Education Savings Bond Program. How to amend tax returns Form 8824, How to report. How to amend tax returns Form 8832, Clubs formed before 1997. How to amend tax returns Form 8886, Reportable Transaction Disclosure Statement, Negligence or disregard of rules or regulations. How to amend tax returns Form 8949 Bad debts, How to report bad debts. How to amend tax returns Basis adjustment, Basis adjustment. How to amend tax returns Capital Gains, Reporting Capital Gains and Losses Capital Losses, Reporting Capital Gains and Losses Cooperative, sale to certain, Sales of Stock to ESOPs or Certain Cooperatives Copyrights in musical works, Capital asset treatment for self-created musical works. How to amend tax returns Employee stock ownership plan, sale to, Sales of Stock to ESOPs or Certain Cooperatives Empowerment Zone Assets, Exclusion of Gain From DC Zone Assets Exempt-interest dividends, Exempt-interest dividends on mutual fund stock. How to amend tax returns Form 1099-B, Form 1099-B. How to amend tax returns , Form 1099-B transactions. How to amend tax returns Form 1099-CAP, Form 1099-CAP transactions. How to amend tax returns Form 1099-S, Form 1099-S transactions. How to amend tax returns Fractional shares, Fractional shares. How to amend tax returns Gain, qualified small business stock, How to report gain. How to amend tax returns How to fill in, generally, Reporting Capital Gains and Losses Long-term gains and losses, Long-term gains and losses. How to amend tax returns Marked-to-market election, Mark-to-market election made. How to amend tax returns Market discount bonds, Market discount bonds. How to amend tax returns , Market discount bonds. How to amend tax returns Musical compositions, Capital asset treatment for self-created musical works. How to amend tax returns Nominees, Nominees. How to amend tax returns Nonbusiness bad debt, Nonbusiness bad debt. How to amend tax returns Nondividend distributions, Nondividend distributions. How to amend tax returns Option, How to report. How to amend tax returns Property bought at various times, Sale of property bought at various times. How to amend tax returns Rollover, publicly traded securities, Rollover of Gain From Publicly Traded Securities Rollover, qualified small business stock, How to report gain. How to amend tax returns Sale expenses, Sale expenses. How to amend tax returns Short-term gains and losses, Short-term gains and losses. How to amend tax returns Software, Stocks and Bonds Worthless securities, How to report loss. How to amend tax returns Form SS-4, Identifying number. How to amend tax returns Form W-8BEN, Nonresident aliens. How to amend tax returns Form W-9, Certification. How to amend tax returns Fractional shares, Fractional shares. How to amend tax returns , Automatic investment service. How to amend tax returns Free tax services, Free help with your tax return. How to amend tax returns Frozen deposits, Interest income on frozen deposits. How to amend tax returns , Frozen deposits. How to amend tax returns Futures contracts Regulated, Regulated futures contract. How to amend tax returns Securities, Securities futures contract. How to amend tax returns , Securities futures contract to sell. How to amend tax returns , Securities Futures Contracts Futures, commodity, Commodity Futures, Commodity futures. How to amend tax returns Wash sales, Options and futures contracts. How to amend tax returns G Gains on qualified small business stock, Gains on Qualified Small Business Stock Gains on sales or trades, How To Figure Gain or Loss, Gain on Sale or Trade of Depreciable Property, Property received from a related party. How to amend tax returns (see also Capital gains and losses) Gifts, What's New, Income from property given to a child. How to amend tax returns , Property Received as a Gift, Property received as a gift. How to amend tax returns Gifts of shares, Shares received as gift. How to amend tax returns Government obligations, Government obligations. How to amend tax returns H Hedging transactions, Hedging exception. How to amend tax returns , Hedging Transactions, Hedging transaction. How to amend tax returns Help (see Tax help) Holding period Investment property, Holding Period Replacement stock, Holding period of replacement stock. How to amend tax returns Shares acquired by reinvestment, Reinvested distributions. How to amend tax returns Straddles, Holding Period and Loss Treatment Rules I Income from sources outside U. How to amend tax returns S. How to amend tax returns , Reminders Income tax treaties (Table 1-3), Qualified Dividends Indian tribal government, Indian tribal government. How to amend tax returns Individual retirement arrangements (IRAs) Interest income, Individual retirement arrangements (IRAs). How to amend tax returns Inflation-indexed debt instruments, Inflation-Indexed Debt Instruments, Stripped inflation-indexed debt instruments. How to amend tax returns Inherited property Basis, Property Received as Inheritance Holding period, Inherited property. How to amend tax returns Transfer by inheritance, Transfer by inheritance. How to amend tax returns Insolvency of contractors, Insolvency of contractor. How to amend tax returns Installment sales, Installment sales. How to amend tax returns Insurance Borrowing on, Borrowing on insurance. How to amend tax returns Dividends, interest on, Interest on insurance dividends. How to amend tax returns , Dividends on insurance policies. How to amend tax returns Interest option on, Interest option on insurance. How to amend tax returns Life insurance companies, demutualization, Demutualization of Life Insurance Companies Life, paid to beneficiary, Insurance Prepaid premiums, Prepaid insurance premiums. How to amend tax returns Single-premium life, Single-premium life insurance, endowment, and annuity contracts. How to amend tax returns Trades, Insurance Policies and Annuities Veterans' dividends, interest on, Interest on VA dividends. How to amend tax returns , Dividends on veterans' insurance. How to amend tax returns Interest expenses Allocation of, Allocation of Interest Expense Investment interest, Investment Interest Limit on, Limit on interest deduction for market discount bonds. How to amend tax returns , Limit on Deduction When to deduct, When To Deduct Investment Interest Margin accounts, Interest on margin accounts. How to amend tax returns Paid in advance, Interest paid in advance. How to amend tax returns Straddles, Interest expense and carrying charges on straddles. How to amend tax returns Interest income, Interest Income Annuity contracts, Interest on annuity contract. How to amend tax returns Bonds traded flat, Bonds traded flat. How to amend tax returns Certificates of deposits, Certificates of deposit and other deferred interest accounts. How to amend tax returns Condemnation awards, Interest on condemnation award. How to amend tax returns Deferred interest accounts, Certificates of deposit and other deferred interest accounts. How to amend tax returns Dividends on deposit or share accounts, Dividends that are actually interest. How to amend tax returns Frozen deposits, Interest income on frozen deposits. How to amend tax returns , Frozen deposits. How to amend tax returns Gift for opening account, Gift for opening account. How to amend tax returns Individual retirement arrangements (IRAs), Individual retirement arrangements (IRAs). How to amend tax returns Installment sale payments, Installment sale payments. How to amend tax returns Insurance dividends, Interest on insurance dividends. How to amend tax returns Money market funds, Money market funds. How to amend tax returns Nominee distributions, Nominees. How to amend tax returns Prepaid insurance premiums, Prepaid insurance premiums. How to amend tax returns Reporting, When To Report Interest Income, Penalty on early withdrawal of savings. How to amend tax returns Seller-financed mortgage, Form 1040A. How to amend tax returns , Interest on seller-financed mortgage. How to amend tax returns Tax refunds, Interest on tax refunds. How to amend tax returns Tax-exempt, Tax-Exempt Interest, Reporting tax-exempt interest. How to amend tax returns Taxable, Taxable Interest — General, Bonds traded flat. How to amend tax returns , Taxation of interest. How to amend tax returns , Taxable Interest U. How to amend tax returns S. How to amend tax returns savings bonds, person responsible for tax (Table 1-2), Table 1-2. How to amend tax returns Who Pays the Tax on U. How to amend tax returns S. How to amend tax returns Savings Bond Interest Underreported, Underreported interest and dividends. How to amend tax returns Unstated, Unstated interest. How to amend tax returns Usurious interest, Usurious interest. How to amend tax returns VA insurance dividends, Interest on VA dividends. How to amend tax returns Investment clubs, Investment Clubs, Filing requirement. How to amend tax returns Investment counsel and advice, Investment counsel and advice. How to amend tax returns Investment expenses, Investment Expenses Allocated, Allocated investment expenses. How to amend tax returns At-risk rules, At-risk rules. How to amend tax returns Deductible, Expenses of Producing Income Interest, Investment interest deducted. How to amend tax returns Limits on deductions, Limits on Deductions Nondeductible, Nondeductible Expenses Pass-through entities, Investment expenses from pass-through entities. How to amend tax returns Reporting requirements, How To Report Investment Expenses Investment income, Investment Income Children, Tax on unearned income of certain children. How to amend tax returns , Investment income of child reported on parent's return. How to amend tax returns General Information, General Information Net income, Net Investment Income Records to keep, General Information Reporting of (Table 1-1), Table 1-1. How to amend tax returns Where To Report Common Types of Investment Income Investment property, Investment property. How to amend tax returns Basis, Basis of Investment Property Definition, Investment property. How to amend tax returns Gain or loss treatment, Investment property. How to amend tax returns Gift, received as, Property Received as a Gift Holding period, Holding Period Liquidation, received in, Investment property received in liquidation. How to amend tax returns Nontaxable trades, received in, Property Received in Nontaxable Trades Sales and trades, Sales and Trades of Investment Property Services, received for, Property Received for Services Spouse, received from, Property Received From Your Spouse Taxable trades, received in, Property Received in Taxable Trades J Joint accounts, Joint accounts. How to amend tax returns Joint and separate returns, Joint return. How to amend tax returns , Joint and separate returns. How to amend tax returns L Life insurance companies demutualization, Demutualization of Life Insurance Companies Like-kind exchanges, Like-Kind Exchanges, Like-Kind Exchanges Basis of property received, Basis of property received. How to amend tax returns Reporting requirements, How to report. How to amend tax returns Liquidating distributions, Liquidating Distributions, Investment property received in liquidation. How to amend tax returns Listed options, Listed option. How to amend tax returns Load charges, Commissions and load charges. How to amend tax returns Loans Below-market, Below-Market Loans, Effective dates. How to amend tax returns Gift and demand, Gift and demand loans. How to amend tax returns Guarantees, Loan guarantees. How to amend tax returns Term, Term loans. How to amend tax returns Local government obligations (see State or local government obligations) Long-term capital gains and losses, Short-Term or Long-Term Capital Gain or Loss, Long-term gains and losses. How to amend tax returns Long-term debt instruments, Long-term debt instruments issued after 1954 and before May 28, 1969 (or before July 2, 1982, if a government instrument). How to amend tax returns Losses on sales or trades, Property received from a related party. How to amend tax returns (see also Capital gains and losses) Amount calculation, How To Figure Gain or Loss Carryback election, Loss carryback election. How to amend tax returns , Loss carryback election. How to amend tax returns Mutual fund or REIT stock held 6 months or less, Loss on mutual fund or REIT stock held 6 months or less. How to amend tax returns Passive activities, Passive activity losses. How to amend tax returns , Passive activity losses. How to amend tax returns , Passive activity losses and credits. How to amend tax returns , Losses from passive activities. How to amend tax returns Related parties, Losses on Sales or Trades of Property Section 1244 (small business) stock, Losses on Section 1244 (Small Business) Stock Small business investment company stock, Losses on Small Business Investment Company Stock Wash sales, Coordination of Loss Deferral Rules and Wash Sale Rules M Mark-to-market election, Mark-to-market election made. How to amend tax returns Marked-to-market rules, Marked-to-Market Rules, Mark-to-market election made. How to amend tax returns Market discount bonds, Market discount. How to amend tax returns , Market Discount Bonds, Partial principal payments. How to amend tax returns , Limit on interest deduction for market discount bonds. How to amend tax returns , Market discount on bonds. How to amend tax returns , Market discount bonds. How to amend tax returns , Market discount bonds. How to amend tax returns Accrued market discount, Accrued market discount. How to amend tax returns Maximum rate of capital gains (Table 4-4), Table 4-4. How to amend tax returns What Is Your Maximum Capital Gain Rate? Mechanics' and suppliers' liens, Mechanics' and suppliers' liens. How to amend tax returns Meetings, expenses of attending, Stockholders' meetings. How to amend tax returns Missing children, photographs of, Reminders Mixed straddles, Mixed straddles. How to amend tax returns , Mixed straddles. How to amend tax returns Money market funds, Money Market Funds Interest income, Money market funds. How to amend tax returns Mortgages Revenue bonds, Mortgage revenue bonds. How to amend tax returns Secondary liability on home, Secondary liability on home mortgage. How to amend tax returns Seller-financed, Interest on seller-financed mortgage. How to amend tax returns Municipal bonds, State or Local Government Obligations, Reporting tax-exempt interest. How to amend tax returns , Tax-exempt state and local government bonds. How to amend tax returns (see also State or local government obligations) Mutual funds, Capital Gain Distributions, Other income (nonpassive income). How to amend tax returns , Choosing to include net capital gain. How to amend tax returns , Including mutual fund or REMIC expenses in income. How to amend tax returns , Shares in a mutual fund or REIT. How to amend tax returns , Special Rules for Mutual Funds, Loss on mutual fund or REIT stock held 6 months or less. How to amend tax returns Individual retirement arrangements (IRAs), Qualified retirement plans and IRAs. How to amend tax returns publicly offered, Publicly-offered mutual funds. How to amend tax returns N Net Investment Income Tax, What's New, Net investment income tax (NIIT). How to amend tax returns New York Liberty bonds, New York Liberty bonds. How to amend tax returns NIIT, What's New, Net investment income tax (NIIT). How to amend tax returns Nominee distributions Dividends, Nominees. How to amend tax returns , Nominees. How to amend tax returns Interest income, Nominees. How to amend tax returns , Nominee distributions. How to amend tax returns Original issue discount, Nominee. How to amend tax returns Nonbusiness bad debts, Nonbusiness bad debt. How to amend tax returns , Nonbusiness Bad Debts Noncapital assets, Capital Assets and Noncapital Assets Nondeductible investment expenses, Nondeductible Expenses Nondividend distributions, Nondividend Distributions Nonequity options, Nonequity option. How to amend tax returns Nonqualified preferred stock, Nonqualified preferred stock. How to amend tax returns Nonresident aliens Backup withholding, Nonresident aliens. How to amend tax returns Nontaxable return of capital, Basis adjustment. How to amend tax returns Nontaxable stock rights, Nontaxable stock rights. How to amend tax returns Nontaxable trades, Nontaxable Trades, Nontaxable trades. How to amend tax returns Notes Individuals, bought at discount, Notes of individuals. How to amend tax returns U. How to amend tax returns S. How to amend tax returns Treasury (see U. How to amend tax returns S. How to amend tax returns Treasury bills, notes, and bonds) O Office expenses, Clerical help and office rent. How to amend tax returns Options, Options Calls and puts, Puts and Calls Cash settlement, Cash-settled options. How to amend tax returns , Cash settlement option. How to amend tax returns Dealer equity, Dealer equity option. How to amend tax returns Deep-in-the-money, Qualified covered call options and optioned stock. How to amend tax returns Employee stock, Reminders Equity, Equity option. How to amend tax returns Gain or loss, Options, Qualified covered call options and optioned stock. How to amend tax returns Holding period, Option exercised. How to amend tax returns Listed, Listed option. How to amend tax returns Nonequity, Nonequity option. How to amend tax returns Qualified covered call, Qualified covered call options and optioned stock. How to amend tax returns Reporting requirements, How to report. How to amend tax returns Section 1256 contracts, Section 1256 Contracts Marked to Market, Section 1256 contract options. How to amend tax returns Wash sales, Options and futures contracts. How to amend tax returns Ordinary gains and losses, Capital or Ordinary Gain or Loss, Ordinary loss or casualty loss. How to amend tax returns Original issue discount (OID), Original issue discount. How to amend tax returns , Original Issue Discount (OID), Stripped tax-exempt obligations. How to amend tax returns , Original issue discount (OID) on debt instruments. How to amend tax returns Adjustment to, Original issue discount (OID) adjustment. How to amend tax returns Reporting requirements, Exceptions to reporting OID. How to amend tax returns , Form 1099-OID Rules, Applying the OID Rules P Pass-through entities Rollover of gain, Pass-through entity. How to amend tax returns Passive activities Gains and losses, Passive activity losses. How to amend tax returns , Passive activity losses. How to amend tax returns , Passive activity losses and credits. How to amend tax returns , Losses from passive activities. How to amend tax returns , Passive activity gains and losses. How to amend tax returns Patronage dividends, Patronage dividends. How to amend tax returns Penalties Accuracy-related, Accuracy-related penalty. How to amend tax returns , Accuracy-related penalties. How to amend tax returns Backup withholding, Penalties. How to amend tax returns Civil fraud, Civil fraud penalty. How to amend tax returns Early withdrawal, Interest subject to penalty for early withdrawal. How to amend tax returns , Penalty on early withdrawal of savings. How to amend tax returns Failure to pay tax, Failure to pay tax. How to amend tax returns Failure to supply SSN, Penalty for failure to supply SSN. How to amend tax returns Substantial understatement, Substantial understatement of tax. How to amend tax returns Valuation misstatement, Substantial valuation misstatement. How to amend tax returns Political parties Debts owed by, Debts owed by political parties. How to amend tax returns Preferred stock Nonqualified, Nonqualified preferred stock. How to amend tax returns Redeemable at a premium, Preferred stock redeemable at a premium. How to amend tax returns Stripped, Stripped Preferred Stock Premiums on bonds, Bond premium. How to amend tax returns , Premiums on bonds. How to amend tax returns Private activity bonds, Private activity bonds. How to amend tax returns Public utility stock reinvestment, Public utilities. How to amend tax returns Publications (see Tax help) Puts and calls, Puts and Calls Table 4-3, Table 4-3. How to amend tax returns Puts and Calls Q Qualified dividends, Qualified dividends. How to amend tax returns Qualified small business stock, Qualified small business stock. How to amend tax returns , Qualified small business stock. How to amend tax returns , Gains on Qualified Small Business Stock Gains on, Gains on Qualified Small Business Stock R Real estate investment trusts (REITs), Undistributed capital gains of mutual funds and REITs. How to amend tax returns , Shares in a mutual fund or REIT. How to amend tax returns , Loss on mutual fund or REIT stock held 6 months or less. How to amend tax returns Real estate mortgage investment conduits (REMICs), REMICs, Expenses. How to amend tax returns , Including mutual fund or REMIC expenses in income. How to amend tax returns Regular interest, Regular Interest Residual interest, Residual Interest, Residual interests in a REMIC. How to amend tax returns Recordkeeping requirements Education Savings Bond Program, Education Savings Bond Program Investment income, General Information Small business stock, Losses on Section 1244 (Small Business) Stock Redemption of stock, Redemption of stock. How to amend tax returns Redemption or retirement of bonds, Redemption or retirement of bonds. How to amend tax returns Regulated futures contract, Regulated futures contract. How to amend tax returns Reinvestment rights, Commissions and load charges. How to amend tax returns REITs (see Real estate investment trusts (REITs)) Related party transactions, Unpaid expenses owed to related party. How to amend tax returns , Related Party Transactions, Property received from a related party. How to amend tax returns Related persons, Related persons. How to amend tax returns REMICs (see Real estate mortgage investment conduits (REMICs)) Reorganizations, corporate, Corporate reorganizations. How to amend tax returns Reporting requirements Bad debts, How to report bad debts. How to amend tax returns Bond premium amortization, How To Report Amortization Capital gains and losses, How To Report Gains and Losses (Form 6781), How to report gain. How to amend tax returns , Reporting Capital Gains and Losses Dividend income, How To Report Dividend Income Exempt-interest dividends, Information reporting requirement. How to amend tax returns Interest on U. How to amend tax returns S. How to amend tax returns savings bonds, Reporting options for cash method taxpayers. How to amend tax returns , Choice to report interest each year. How to amend tax returns Investment expenses, How To Report Investment Expenses Like-kind exchanges, How to report. How to amend tax returns Options, How to report. How to amend tax returns Original issue discount, Form 1099-OID S corporation income, deductions, and credits, Reporting S corporation income, deductions, and credits. How to amend tax returns Section 1256 contracts, How To Report State or local government obligations, Information reporting requirement. How to amend tax returns Straddles, Section 1256 contracts and straddles. How to amend tax returns Substitute payments, Reporting Substitute Payments Tax-exempt interest income, Reporting tax-exempt interest. How to amend tax returns Trades, How To Report Repossession of real property, Real property repossessed. How to amend tax returns Restricted property, Restricted property. How to amend tax returns Restricted stock, Dividends received on restricted stock. How to amend tax returns Retirement of debt instrument, Retirement of debt instrument. How to amend tax returns Return of capital (see Nondividend distributions) Revocable trust, trustee's commissions for, Trustee's commissions for revocable trust. How to amend tax returns Rollover of gain from sale Securities, Rollover of Gain From Publicly Traded Securities, Rollover of Gain S S corporations, S Corporations, S corporation stock. How to amend tax returns Safe deposit box, Safe deposit box rent. How to amend tax returns Sales and trades of investment property, Sales and Trades of Investment Property Definition, What Is a Sale or Trade? Savings bonds (see U. How to amend tax returns S. How to amend tax returns savings bonds) SBIC stock (see Small business investment company stock) Scrip dividends, Scrip dividends. How to amend tax returns Section 1202 gain, Section 1202 Exclusion, Gain on qualified small business stock. How to amend tax returns Section 1244 stock, Losses on Section 1244 (Small Business) Stock Section 1250 gain, Unrecaptured section 1250 gain. How to amend tax returns Section 1256 contracts, Section 1256 Contracts Marked to Market, Section 1256 contracts. How to amend tax returns , Section 1256 contract options. How to amend tax returns , Section 1256 contracts and straddles. How to amend tax returns Net gain on, Net section 1256 contracts gain. How to amend tax returns Net loss on, Net section 1256 contracts loss. How to amend tax returns Reporting requirements, How To Report Securities Holding period, Holding Period Installment sales, Installment sales. How to amend tax returns Lost, stolen, etc. How to amend tax returns , cost of replacing, Cost of replacing missing securities. How to amend tax returns Rollover of gain from sale, Rollover of Gain From Publicly Traded Securities, Rollover of Gain Traders in, Special Rules for Traders in Securities Worthless, Worthless Securities, Worthless securities. How to amend tax returns Securities futures contracts, Dealer securities futures contract. How to amend tax returns , Securities futures contract. How to amend tax returns , Securities Futures Contracts Self-employment income, Self-Employment Income Self-employment tax, Self-employment tax. How to amend tax returns Seller-financed mortgages, Interest on seller-financed mortgage. How to amend tax returns Short sales, Short Sales, Extraordinary dividends. How to amend tax returns Adjusted basis, Short sales. How to amend tax returns Expenses of, Short-sale expenses. How to amend tax returns Extraordinary dividends, Extraordinary dividends. How to amend tax returns Puts, Put option as short sale. How to amend tax returns Small business investment company stock, Short sale. How to amend tax returns Short-term capital gains and losses, Short-Term or Long-Term Capital Gain or Loss, Short-term gains and losses. How to amend tax returns Short-term obligations, Discount on Short-Term Obligations, Choosing to include accrued discount and other interest in current income. How to amend tax returns , Acquisition discount on short-term obligations. How to amend tax returns , Short-term government obligations. How to amend tax returns Interest deduction, limit on, Limit on interest deduction for short-term obligations. How to amend tax returns Sixty/forty (60/40) rule, 60/40 rule. How to amend tax returns Small business investment company stock, Losses on Small Business Investment Company Stock, SSBIC stock. How to amend tax returns Reporting requirements, How to report. How to amend tax returns Small business stock, Qualified small business stock. How to amend tax returns , Losses on Section 1244 (Small Business) Stock, Qualified small business stock. How to amend tax returns , Gains on Qualified Small Business Stock Social security number (SSN) Custodial accounts, Custodian account for your child. How to amend tax returns Joint accounts, SSN for joint account. How to amend tax returns Requirement to give, Social security number (SSN). How to amend tax returns Specialized small business investment company stock, Specialized small business investment company stock or partnership interest. How to amend tax returns , SSBIC stock. How to amend tax returns Spouses Transfers between, Property Received From Your Spouse, Transfers Between Spouses (see also Related party transactions) State or local government obligations, State or Local Government Obligations, Taxable Interest Market discount bonds (see Market discount bonds) Private activity bonds, Private activity bonds. How to amend tax returns Registration requirement, Registration requirement. How to amend tax returns Tax-exempt interest, Tax-Exempt Interest Taxable interest, Taxable Interest Stock Basis, Basis adjustment. How to amend tax returns , Basis adjustment. How to amend tax returns , Basis. How to amend tax returns , Stocks and Bonds, Basis of replacement stock. How to amend tax returns Capital asset, Stocks, stock rights, and bonds. How to amend tax returns Constructive ownership, Constructive ownership of stock. How to amend tax returns Convertible, Convertible stocks and bonds. How to amend tax returns Corporate, Corporate Stocks Dividends (see Dividends) Fractional shares, Fractional shares. How to amend tax returns , Automatic investment service. How to amend tax returns Identification, Identifying stock or bonds sold. How to amend tax returns Installment sales, Installment sales. How to amend tax returns Nonqualified preferred stock, Nonqualified preferred stock. How to amend tax returns Options for employees, Reminders Public utility, reinvestment, Public utilities. How to amend tax returns Redemption of, Redemption of stock. How to amend tax returns Replacement stock, Basis of replacement stock. How to amend tax returns Restricted stock, Dividends received on restricted stock. How to amend tax returns Rights, Distributions of Stock and Stock Rights, Stock rights. How to amend tax returns , Nontaxable stock rights. How to amend tax returns S corporations, S corporation stock. How to amend tax returns Sales to ESOPs or cooperatives, Sales of Stock to ESOPs or Certain Cooperatives Small business, Qualified small business stock. How to amend tax returns , Qualified small business stock. How to amend tax returns Specialized small business investment company, Specialized small business investment company stock or partnership interest. How to amend tax returns Splits, Stock splits. How to amend tax returns Straddles (see Straddles) Stripped preferred stock, Stripped Preferred Stock Surrender of, Surrender of stock. How to amend tax returns Trades, Stock for stock of the same corporation. How to amend tax returns Trust instruments treated as, Certain trust instruments treated as stock. How to amend tax returns Straddles, Straddles, Interest expense and carrying charges relating to mixed straddle account positions. How to amend tax returns Holding period, Holding Period and Loss Treatment Rules Interest expense and carrying charges, Interest expense and carrying charges on straddles. How to amend tax returns Loss deferral rules, Loss Deferral Rules Mixed, Mixed straddles. How to amend tax returns , Mixed straddles. How to amend tax returns , Mixed Straddle Elections Reporting requirements, Section 1256 contracts and straddles. How to amend tax returns Stripped bonds and coupons, Stripped bonds or coupons. How to amend tax returns , Stripped Bonds and Coupons, Stripped tax-exempt obligation. How to amend tax returns Stripped preferred stock, Stripped Preferred Stock Substitute payments, Reporting Substitute Payments T Tables Capital gains maximum rate (Table 4-4), Table 4-4. How to amend tax returns What Is Your Maximum Capital Gain Rate? Income tax treaties (Table 1-3), Qualified Dividends Investment income, reporting of (Table 1-1), Table 1-1. How to amend tax returns Where To Report Common Types of Investment Income Puts and calls (Table 4-3), Table 4-3. How to amend tax returns Puts and Calls U. How to amend tax returns S. How to amend tax returns savings bonds, person responsible for tax (Table 1-2), Table 1-2. How to amend tax returns Who Pays the Tax on U. How to amend tax returns S. How to amend tax returns Savings Bond Interest Tax credit bonds, Tax credit bonds. How to amend tax returns Tax help, How To Get Tax Help Tax rates, What's New Capital gain and losses, Capital Gain Tax Rates Tax refunds Interest on, Interest on tax refunds. How to amend tax returns Tax shelters, Tax Shelters and Other Reportable Transactions, Whether To Invest Penalties, Penalties Reporting requirements, Investor Reporting Rules to curb abuse, Rules To Curb Abusive Tax Shelters Tax-exempt bonds, Tax-exempt state and local government bonds. How to amend tax returns Tax-exempt income Expenses of, Tax-exempt income. How to amend tax returns Interest, Tax-Exempt Interest, Reporting tax-exempt interest. How to amend tax returns Tax-exempt obligations, Tax-Exempt Interest, Stripped tax-exempt obligations. How to amend tax returns , Discounted tax-exempt obligations. How to amend tax returns Taxable income, expenses of, Expenses for both tax-exempt and taxable income. How to amend tax returns Taxes State and local transfer, State and local transfer taxes. How to amend tax returns State income, State income taxes. How to amend tax returns Term loans, Term loans. How to amend tax returns Trade or business, Passive activity. How to amend tax returns Traders in securities, Special Rules for Traders in Securities Trades Insurance, Insurance Policies and Annuities Investment property, Sales and Trades of Investment Property Like-kind, Like-Kind Exchanges, Like-Kind Exchanges Nontaxable, Property Received in Nontaxable Trades, Nontaxable Trades, Nontaxable trades. How to amend tax returns Reporting requirements, How To Report Stock, Stock for stock of the same corporation. How to amend tax returns Taxable, Property Received in Taxable Trades U. How to amend tax returns S. How to amend tax returns Treasury notes or bonds, U. How to amend tax returns S. How to amend tax returns Treasury Notes or Bonds Treasury bills, notes, and bonds (see U. How to amend tax returns S. How to amend tax returns Treasury bills, notes, and bonds) Treasury inflation-indexed securities, Inflation-Indexed Debt Instruments Treasury inflation-protected securities (TIPS), Treasury inflation-protected securities (TIPS). How to amend tax returns , Inflation-Indexed Debt Instruments Treaties, income tax (Table 1-3), Qualified Dividends Trust income received by beneficiary, Beneficiary of an estate or trust. How to amend tax returns Trustee's commission for revocable trust, Trustee's commissions for revocable trust. How to amend tax returns U U. How to amend tax returns S. How to amend tax returns savings bonds, U. How to amend tax returns S. How to amend tax returns obligations. How to amend tax returns , U. How to amend tax returns S. How to amend tax returns Savings Bonds Reporting interest on, U. How to amend tax returns S. How to amend tax returns obligations. How to amend tax returns , U. How to amend tax returns S. How to amend tax returns Savings Bonds Retirement or profit-sharing plan, distributed from, Savings bonds distributed from a retirement or profit-sharing plan. How to amend tax returns Worksheet, Worksheet for savings bonds distributed from a retirement or profit-sharing plan. How to amend tax returns Tax, responsible person (Table 1-2), Table 1-2. How to amend tax returns Who Pays the Tax on U. How to amend tax returns S. How to amend tax returns Savings Bond Interest U. How to amend tax returns S. How to amend tax returns Treasury bills, notes, and bonds, U. How to amend tax returns S. How to amend tax returns obligations. How to amend tax returns , U. How to amend tax returns S. How to amend tax returns Treasury Bills, Notes, and Bonds, U. How to amend tax returns S. How to amend tax returns Treasury Notes or Bonds, U. How to amend tax returns S. How to amend tax returns Treasury notes and bonds. How to amend tax returns Undistributed capital gains, Undistributed capital gains. How to amend tax returns Usurious interest, Usurious interest. How to amend tax returns V Veterans' insurance Dividends on, Dividends on veterans' insurance. How to amend tax returns W Warrants, Warrants. How to amend tax returns Wash sales, Wash Sales, Securities Futures Contracts Holding period, Wash sales. How to amend tax returns Loss deferral rules, straddles, Coordination of Loss Deferral Rules and Wash Sale Rules Withholding, backup, Backup withholding. How to amend tax returns Worksheets Capital loss carryover, Worksheet 4-1. How to amend tax returns Capital Loss Carryover Worksheet Worthless securities, Worthless Securities, Worthless securities. How to amend tax returns Prev  Up     Home   More Online Publications