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School Tax Forms

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School Tax Forms

School tax forms 2. School tax forms   Entertainment Table of Contents Directly-Related Test Associated TestMeetings at conventions. School tax forms 50% LimitExceptions to the 50% Limit What Entertainment Expenses Are Deductible?A meal as a form of entertainment. School tax forms Deduction may depend on your type of business. School tax forms Exception for events that benefit charitable organizations. School tax forms Food and beverages in skybox seats. School tax forms What Entertainment Expenses Are Not Deductible?Out-of-pocket expenses. School tax forms You may be able to deduct business-related entertainment expenses you have for entertaining a client, customer, or employee. School tax forms The rules and definitions are summarized in Table 2-1 . School tax forms You can deduct entertainment expenses only if they are both ordinary and necessary and meet one of the following tests. School tax forms Directly-related test. School tax forms Associated test. School tax forms Both of these tests are explained later. School tax forms An ordinary expense is one that is common and accepted in your trade or business. School tax forms A necessary expense is one that is helpful and appropriate for your business. School tax forms An expense does not have to be required to be considered necessary. School tax forms The amount you can deduct for entertainment expenses may be limited. School tax forms Generally, you can deduct only 50% of your unreimbursed entertainment expenses. School tax forms This limit is discussed later under 50% Limit. School tax forms Directly-Related Test To meet the directly-related test for entertainment expenses (including entertainment-related meals), you must show that: The main purpose of the combined business and entertainment was the active conduct of business, You did engage in business with the person during the entertainment period, and You had more than a general expectation of getting income or some other specific business benefit at some future time. School tax forms Business is generally not considered to be the main purpose when business and entertainment are combined on hunting or fishing trips, or on yachts or other pleasure boats. School tax forms Even if you show that business was the main purpose, you generally cannot deduct the expenses for the use of an entertainment facility. School tax forms See Entertainment facilities under What Entertainment Expenses Are Not Deductible? later in this chapter. School tax forms You must consider all the facts, including the nature of the business transacted and the reasons for conducting business during the entertainment. School tax forms It is not necessary to devote more time to business than to entertainment. School tax forms However, if the business discussion is only incidental to the entertainment, the entertainment expenses do not meet the directly-related test. School tax forms Table 2-1. School tax forms When Are Entertainment Expenses Deductible? General rule You can deduct ordinary and necessary expenses to entertain a client, customer, or employee if the expenses meet the directly-related test or the associated test. School tax forms Definitions Entertainment includes any activity generally considered to provide entertainment, amusement, or recreation, and includes meals provided to a customer or client. School tax forms An ordinary expense is one that is common and accepted in your trade or business. School tax forms A necessary expense is one that is helpful and appropriate. School tax forms Tests to be met Directly-related test Entertainment took place in a clear business setting, or Main purpose of entertainment was the active conduct of business, and You did engage in business with the person during the entertainment period, and You had more than a general expectation of getting income or some other specific business benefit. School tax forms   Associated test Entertainment is associated with your trade or business, and Entertainment is directly before or after a substantial business discussion. School tax forms Other rules You cannot deduct the cost of your meal as an entertainment expense if you are claiming the meal as a travel expense. School tax forms You cannot deduct expenses that are lavish or extravagant under the circumstances. School tax forms You generally can deduct only 50% of your unreimbursed entertainment expenses (see 50% Limit ). School tax forms You do not have to show that business income or other business benefit actually resulted from each entertainment expense. School tax forms Clear business setting. School tax forms   If the entertainment takes place in a clear business setting and is for your business or work, the expenses are considered directly related to your business or work. School tax forms The following situations are examples of entertainment in a clear business setting. School tax forms Entertainment in a hospitality room at a convention where business goodwill is created through the display or discussion of business products. School tax forms Entertainment that is mainly a price rebate on the sale of your products (such as a restaurant owner providing an occasional free meal to a loyal customer). School tax forms Entertainment of a clear business nature occurring under circumstances where there is no meaningful personal or social relationship between you and the persons entertained. School tax forms An example is entertainment of business and civic leaders at the opening of a new hotel or play when the purpose is to get business publicity rather than to create or maintain the goodwill of the persons entertained. School tax forms Expenses not considered directly related. School tax forms   Entertainment expenses generally are not considered directly related if you are not there or in situations where there are substantial distractions that generally prevent you from actively conducting business. School tax forms The following are examples of situations where there are substantial distractions. School tax forms A meeting or discussion at a nightclub, theater, or sporting event. School tax forms A meeting or discussion during what is essentially a social gathering, such as a cocktail party. School tax forms A meeting with a group that includes persons who are not business associates at places such as cocktail lounges, country clubs, golf clubs, athletic clubs, or vacation resorts. School tax forms Associated Test Even if your expenses do not meet the directly-related test, they may meet the associated test. School tax forms To meet the associated test for entertainment expenses (including entertainment-related meals), you must show that the entertainment is: Associated with the active conduct of your trade or business, and Directly before or after a substantial business discussion (defined later). School tax forms Associated with trade or business. School tax forms   Generally, an expense is associated with the active conduct of your trade or business if you can show that you had a clear business purpose for having the expense. School tax forms The purpose may be to get new business or to encourage the continuation of an existing business relationship. School tax forms Substantial business discussion. School tax forms   Whether a business discussion is substantial depends on the facts of each case. School tax forms A business discussion will not be considered substantial unless you can show that you actively engaged in the discussion, meeting, negotiation, or other business transaction to get income or some other specific business benefit. School tax forms   The meeting does not have to be for any specified length of time, but you must show that the business discussion was substantial in relation to the meal or entertainment. School tax forms It is not necessary that you devote more time to business than to entertainment. School tax forms You do not have to discuss business during the meal or entertainment. School tax forms Meetings at conventions. School tax forms   You are considered to have a substantial business discussion if you attend meetings at a convention or similar event, or at a trade or business meeting sponsored and conducted by a business or professional organization. School tax forms However, your reason for attending the convention or meeting must be to further your trade or business. School tax forms The organization that sponsors the convention or meeting must schedule a program of business activities that is the main activity of the convention or meeting. School tax forms Directly before or after business discussion. School tax forms   If the entertainment is held on the same day as the business discussion, it is considered to be held directly before or after the business discussion. School tax forms   If the entertainment and the business discussion are not held on the same day, you must consider the facts of each case to see if the associated test is met. School tax forms Among the facts to consider are the place, date, and duration of the business discussion. School tax forms If you or your business associates are from out of town, you must also consider the dates of arrival and departure, and the reasons the entertainment and the discussion did not take place on the same day. School tax forms Example. School tax forms A group of business associates comes from out of town to your place of business to hold a substantial business discussion. School tax forms If you entertain those business guests on the evening before the business discussion, or on the evening of the day following the business discussion, the entertainment generally is considered to be held directly before or after the discussion. School tax forms The expense meets the associated test. School tax forms 50% Limit In general, you can deduct only 50% of your business-related meal and entertainment expenses. School tax forms (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. School tax forms See Individuals subject to “hours of service” limits , later. School tax forms ) 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. School tax forms Figure A summarizes the general rules explained in this section. School tax forms 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. School tax forms Included expenses. School tax forms   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. School tax forms However, the cost of transportation to and from a business meal or a business-related entertainment activity is not subject to the 50% limit. School tax forms Figure A. School tax forms Does the 50% Limit Apply to Your Expenses? There are exceptions to these rules. School tax forms See Exceptions to the 50% Limit . School tax forms Please click here for the text description of the image. School tax forms Figure A. School tax forms Does the 50% limit apply to Your Expenses?TAs for Figure A are: Notice 87-23; Form 2106 instructions Application of 50% limit. School tax forms   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. School tax forms   The 50% limit also applies to certain meal and entertainment expenses that are not business related. School tax forms It applies to meal and entertainment expenses you have for the production of income, including rental or royalty income. School tax forms It also applies to the cost of meals included in deductible educational expenses. School tax forms When to apply the 50% limit. School tax forms   You apply the 50% limit after determining the amount that would otherwise qualify for a deduction. School tax forms You first have to determine the amount of meal and entertainment expenses that would be deductible under the other rules discussed in this publication. School tax forms Example 1. School tax forms You spend $200 for a business-related meal. School tax forms If $110 of that amount is not allowable because it is lavish and extravagant, the remaining $90 is subject to the 50% limit. School tax forms Your deduction cannot be more than $45 (50% × $90). School tax forms Example 2. School tax forms You purchase two tickets to a concert and give them to a client. School tax forms You purchased the tickets through a ticket agent. School tax forms You paid $200 for the two tickets, which had a face value of $80 each ($160 total). School tax forms Your deduction cannot be more than $80 (50% × $160). School tax forms Exceptions to the 50% Limit Generally, business-related meal and entertainment expenses are subject to the 50% limit. School tax forms Figure A can help you determine if the 50% limit applies to you. School tax forms Expenses not subject to 50% limit. School tax forms   Your meal or entertainment expense is not subject to the 50% limit if the expense meets one of the following exceptions. School tax forms 1 - Employee's reimbursed expenses. School tax forms   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. School tax forms Accountable plans are discussed in chapter 6. School tax forms 2 - Self-employed. School tax forms   If you are self-employed, your deductible meal and entertainment expenses are not subject to the 50% limit if all of the following requirements are met. School tax forms You have these expenses as an independent contractor. School tax forms Your customer or client reimburses you or gives you an allowance for these expenses in connection with services you perform. School tax forms You provide adequate records of these expenses to your customer or client. School tax forms (See chapter 5 . School tax forms )   In this case, your client or customer is subject to the 50% limit on the expenses. School tax forms Example. School tax forms You are a self-employed attorney who adequately accounts for meal and entertainment expenses to a client who reimburses you for these expenses. School tax forms You are not subject to the directly-related or associated test, nor are you subject to the 50% limit. School tax forms If the client can deduct the expenses, the client is subject to the 50% limit. School tax forms If you (as an independent contractor) have expenses for meals and entertainment related to providing services for a client but do not adequately account for and seek reimbursement from the client for those expenses, you are subject to the directly-related or associated test and to the 50% limit. School tax forms 3 - Advertising expenses. School tax forms   You are not subject to the 50% limit if you provide meals, entertainment, or recreational facilities to the general public as a means of advertising or promoting goodwill in the community. School tax forms For example, neither the expense of sponsoring a television or radio show nor the expense of distributing free food and beverages to the general public is subject to the 50% limit. School tax forms 4 - Sale of meals or entertainment. School tax forms   You are not subject to the 50% limit if you actually sell meals, entertainment, goods and services, or use of facilities to the public. School tax forms For example, if you run a nightclub, your expense for the entertainment you furnish to your customers, such as a floor show, is not subject to the 50% limit. School tax forms 5 - Charitable sports event. School tax forms   You are not subject to the 50% limit if you pay for a package deal that includes a ticket to a qualified charitable sports event. School tax forms For the conditions the sports event must meet, see Exception for events that benefit charitable organizations under What Entertainment Expenses Are Deductible?, later. School tax forms Individuals subject to “hours of service” limits. School tax forms   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. School tax forms The percentage is 80%. School tax forms   Individuals subject to the Department of Transportation's “hours of service” limits include the following persons. School tax forms Certain air transportation workers (such as pilots, crew, dispatchers, mechanics, and control tower operators) who are under Federal Aviation Administration regulations. School tax forms Interstate truck operators and bus drivers who are under Department of Transportation regulations. School tax forms Certain railroad employees (such as engineers, conductors, train crews, dispatchers, and control operations personnel) who are under Federal Railroad Administration regulations. School tax forms Certain merchant mariners who are under Coast Guard regulations. School tax forms What Entertainment Expenses Are Deductible? This section explains different types of entertainment expenses you may be able to deduct. School tax forms Entertainment. School tax forms   Entertainment includes any activity generally considered to provide entertainment, amusement, or recreation. School tax forms Examples include entertaining guests at nightclubs; at social, athletic, and sporting clubs; at theaters; at sporting events; on yachts; or on hunting, fishing, vacation, and similar trips. School tax forms   Entertainment also may include meeting personal, living, or family needs of individuals, such as providing meals, a hotel suite, or a car to customers or their families. School tax forms A meal as a form of entertainment. School tax forms   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. School tax forms A meal expense includes the cost of food, beverages, taxes, and tips for the meal. School tax forms To deduct an entertainment-related meal, you or your employee must be present when the food or beverages are provided. School tax forms    You cannot claim the cost of your meal both as an entertainment expense and as a travel expense. School tax forms    Meals sold in the normal course of your business are not considered entertainment. School tax forms Deduction may depend on your type of business. School tax forms   Your kind of business may determine if a particular activity is considered entertainment. School tax forms For example, if you are a dress designer and have a fashion show to introduce your new designs to store buyers, the show generally is not considered entertainment. School tax forms This is because fashion shows are typical in your business. School tax forms But, if you are an appliance distributor and hold a fashion show for the spouses of your retailers, the show generally is considered entertainment. School tax forms Separating costs. School tax forms   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. School tax forms You must have a reasonable basis for making this allocation. School tax forms For example, you must allocate your expenses if a hotel includes entertainment in its lounge on the same bill with your room charge. School tax forms Taking turns paying for meals or entertainment. School tax forms   If a group of business acquaintances takes turns picking up each others' meal or entertainment checks primarily for personal reasons, without regard to whether any business purposes are served, no member of the group can deduct any part of the expense. School tax forms Lavish or extravagant expenses. School tax forms   You cannot deduct expenses for entertainment that are lavish or extravagant. School tax forms An expense is not considered lavish or extravagant if it is reasonable considering the facts and circumstances. School tax forms 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. School tax forms Allocating between business and nonbusiness. School tax forms   If you entertain business and nonbusiness individuals at the same event, you must divide your entertainment expenses between business and nonbusiness. School tax forms You can deduct only the business part. School tax forms If you cannot establish the part of the expense for each person participating, allocate the expense to each participant on a pro rata basis. School tax forms Example. School tax forms You entertain a group of individuals that includes yourself, three business prospects, and seven social guests. School tax forms Only 4/11 of the expense qualifies as a business entertainment expense. School tax forms You cannot deduct the expenses for the seven social guests because those costs are nonbusiness expenses. School tax forms Trade association meetings. School tax forms   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. School tax forms These organizations include business leagues, chambers of commerce, real estate boards, trade associations, and professional associations. School tax forms Entertainment tickets. School tax forms   Generally, you cannot deduct more than the face value of an entertainment ticket, even if you paid a higher price. School tax forms 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. School tax forms Exception for events that benefit charitable organizations. School tax forms   Different rules apply when the cost of a ticket to a sports event benefits a charitable organization. School tax forms You can take into account the full cost you pay for the ticket, even if it is more than the face value, if all of the following conditions apply. School tax forms The event's main purpose is to benefit a qualified charitable organization. School tax forms The entire net proceeds go to the charity. School tax forms The event uses volunteers to perform substantially all the event's work. School tax forms    The 50% limit on entertainment does not apply to any expense for a package deal that includes a ticket to such a charitable sports event. School tax forms Example 1. School tax forms You purchase tickets to a golf tournament organized by the local volunteer fire company. School tax forms All net proceeds will be used to buy new fire equipment. School tax forms The volunteers will run the tournament. School tax forms You can deduct the entire cost of the tickets as a business expense if they otherwise qualify as an entertainment expense. School tax forms Example 2. School tax forms You purchase tickets to a college football game through a ticket broker. School tax forms After having a business discussion, you take a client to the game. School tax forms Net proceeds from the game go to colleges that qualify as charitable organizations. School tax forms However, since the colleges also pay individuals to perform services, such as coaching and recruiting, you can only use the face value of the tickets in determining your business deduction. School tax forms Skyboxes and other private luxury boxes. School tax forms   If you rent a skybox or other private luxury box for more than one event at the same sports arena, you generally cannot deduct more than the price of a nonluxury box seat ticket. School tax forms   To determine whether a skybox has been rented for more than one event, count each game or other performance as one event. School tax forms For example, renting a skybox for a series of playoff games is considered renting it for more than one event. School tax forms All skyboxes you rent in the same arena, along with any rentals by related parties, are considered in making this determination. School tax forms   Related parties include: Family members (spouses, ancestors, and lineal descendants), Parties who have made a reciprocal arrangement involving the sharing of skyboxes, Related corporations, A partnership and its principal partners, and A corporation and a partnership with common ownership. School tax forms Example. School tax forms You pay $3,000 to rent a 10-seat skybox at Team Stadium for three baseball games. School tax forms The cost of regular nonluxury box seats at each event is $30 a seat. School tax forms You can deduct (subject to the 50% limit) $900 ((10 seats × $30 each) × 3 events). School tax forms Food and beverages in skybox seats. School tax forms   If expenses for food and beverages are separately stated, you can deduct these expenses in addition to the amounts allowable for the skybox, subject to the requirements and limits that apply. School tax forms The amounts separately stated for food and beverages must be reasonable. School tax forms You cannot inflate the charges for food and beverages to avoid the limited deduction for skybox rentals. School tax forms What Entertainment Expenses Are Not Deductible? This section explains different types of entertainment expenses you generally may not be able to deduct. School tax forms Club dues and membership fees. School tax forms   You cannot deduct dues (including initiation fees) for membership in any club organized for: Business, Pleasure, Recreation, or Other social purpose. School tax forms This rule applies to any membership organization if one of its principal purposes is either: To conduct entertainment activities for members or their guests, or To provide members or their guests with access to entertainment facilities, discussed later. School tax forms   The purposes and activities of a club, not its name, will determine whether or not you can deduct the dues. School tax forms 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. School tax forms Entertainment facilities. School tax forms   Generally, you cannot deduct any expense for the use of an entertainment facility. School tax forms This includes expenses for depreciation and operating costs such as rent, utilities, maintenance, and protection. School tax forms   An entertainment facility is any property you own, rent, or use for entertainment. School tax forms 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. School tax forms Out-of-pocket expenses. School tax forms   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. School tax forms These are not expenses for the use of an entertainment facility. School tax forms However, these expenses are subject to the directly-related and associated tests and to the 50% limit , all discussed earlier. School tax forms Expenses for spouses. School tax forms   You generally cannot deduct the cost of entertainment for your spouse or for the spouse of a customer. School tax forms However, you can deduct these costs if you can show you had a clear business purpose, rather than a personal or social purpose, for providing the entertainment. School tax forms Example. School tax forms You entertain a customer. School tax forms The cost is an ordinary and necessary business expense and is allowed under the entertainment rules. School tax forms The customer's spouse joins you because it is impractical to entertain the customer without the spouse. School tax forms You can deduct the cost of entertaining the customer's spouse. School tax forms If your spouse joins the party because the customer's spouse is present, the cost of the entertainment for your spouse is also deductible. School tax forms Gift or entertainment. School tax forms   Any item that might be considered either a gift or entertainment generally will be considered entertainment. School tax forms However, if you give a customer packaged food or beverages that you intend the customer to use at a later date, treat it as a gift. School tax forms   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. School tax forms You can treat the tickets as either a gift or entertainment, whichever is to your advantage. School tax forms   You can change your treatment of the tickets at a later date by filing an amended return. School tax forms Generally, an amended return must be filed within 3 years from the date the original return was filed or within 2 years from the time the tax was paid, whichever is later. School tax forms   If you go with the customer to the event, you must treat the cost of the tickets as an entertainment expense. School tax forms You cannot choose, in this case, to treat the tickets as a gift. School tax forms Prev  Up  Next   Home   More Online Publications
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