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State Efile

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State Efile

State efile 26. State efile   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. State efile Parking fees. State efile Advertising display on car. State efile Car pools. State efile Hauling tools or instruments. State efile Union members' trips from a union hall. State efile Car Expenses RecordkeepingHow To Prove Expenses How Long To Keep Records and Receipts How To ReportGifts. State efile Statutory employees. State efile Reimbursements Completing Forms 2106 and 2106-EZ Special Rules What's New Standard mileage rate. State efile  For 2013, the standard mileage rate for the cost of operating your car for business use is 56½ cents per mile. State efile Car expenses and use of the standard mileage rate are explained under Transportation Expenses , later. State efile Depreciation limits on cars, trucks, and vans. State efile  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). State efile For trucks and vans the first-year limit remains at $11,360 ($3,360 if you elect not to claim the special depreciation allowance). State efile For more information, see Depreciation limits in Publication 463. State efile Introduction You may be able to deduct the ordinary and necessary business-related expenses you have for: Travel, Entertainment, Gifts, or Transportation. State efile An ordinary expense is one that is common and accepted in your trade or business. State efile A necessary expense is one that is helpful and appropriate for your business. State efile An expense does not have to be required to be considered necessary. State efile This chapter explains the following. State efile What expenses are deductible. State efile How to report your expenses on your return. State efile What records you need to prove your expenses. State efile How to treat any expense reimbursements you may receive. State efile Who does not need to use this chapter. State efile   If you are an employee, you will not need to read this chapter if all of the following are true. State efile You fully accounted to your employer for your work-related expenses. State efile You received full reimbursement for your expenses. State efile Your employer required you to return any excess reimbursement and you did so. State efile There is no amount shown with a code “L” in box 12 of your Form W-2, Wage and Tax Statement. State efile If you meet all of these conditions, there is no need to show the expenses or the reimbursements on your return. State efile See Reimbursements , later, if you would like more information on reimbursements and accounting to your employer. State efile    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. State efile 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. State efile This section discusses: Traveling away from home, Tax home, Temporary assignment or job, and What travel expenses are deductible. State efile It also discusses the standard meal allowance, rules for travel inside and outside the United States, and deductible convention expenses. State efile Travel expenses defined. State efile   For tax purposes, travel expenses are the ordinary and necessary expenses (defined earlier) of traveling away from home for your business, profession, or job. State efile   You will find examples of deductible travel expenses in Table 26-1 . State efile 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. State efile This rest requirement is not satisfied by merely napping in your car. State efile 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. State efile Example 1. State efile You are a railroad conductor. State efile You leave your home terminal on a regularly scheduled round-trip run between two cities and return home 16 hours later. State efile 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. State efile You are considered to be away from home. State efile Example 2. State efile You are a truck driver. State efile You leave your terminal and return to it later the same day. State efile You get an hour off at your turnaround point to eat. State efile 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. State efile Members of the Armed Forces. State efile   If you are a member of the U. State efile S. State efile Armed Forces on a permanent duty assignment overseas, you are not traveling away from home. State efile You cannot deduct your expenses for meals and lodging. State efile 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. State efile 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. State efile    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. State efile Tax Home To determine whether you are traveling away from home, you must first determine the location of your tax home. State efile Generally, your tax home is your regular place of business or post of duty, regardless of where you maintain your family home. State efile It includes the entire city or general area in which your business or work is located. State efile If you have more than one regular place of business, your tax home is your main place of business. State efile See Main place of business or work , later. State efile 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. State efile See No main place of business or work , later. State efile 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. State efile As an itinerant, you cannot claim a travel expense deduction because you are never considered to be traveling away from home. State efile Main place of business or work. State efile   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. State efile The total time you ordinarily spend in each place. State efile The level of your business activity in each place. State efile Whether your income from each place is significant or insignificant. State efile Example. State efile You live in Cincinnati where you have a seasonal job for 8 months each year and earn $40,000. State efile You work the other 4 months in Miami, also at a seasonal job, and earn $15,000. State efile Cincinnati is your main place of work because you spend most of your time there and earn most of your income there. State efile No main place of business or work. State efile   You may have a tax home even if you do not have a regular or main place of business or work. State efile Your tax home may be the home where you regularly live. State efile Factors used to determine tax home. State efile   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. State efile 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. State efile You have living expenses at your main home that you duplicate because your business requires you to be away from that home. State efile 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. State efile   If you satisfy all three factors, your tax home is the home where you regularly live. State efile If you satisfy only two factors, you may have a tax home depending on all the facts and circumstances. State efile If you satisfy only one factor, you are an itinerant; your tax home is wherever you work and you cannot deduct travel expenses. State efile Example. State efile You are single and live in Boston in an apartment you rent. State efile You have worked for your employer in Boston for a number of years. State efile Your employer enrolls you in a 12-month executive training program. State efile You do not expect to return to work in Boston after you complete your training. State efile During your training, you do not do any work in Boston. State efile Instead, you receive classroom and on-the-job training throughout the United States. State efile You keep your apartment in Boston and return to it frequently. State efile You use your apartment to conduct your personal business. State efile You also keep up your community contacts in Boston. State efile When you complete your training, you are transferred to Los Angeles. State efile You do not satisfy factor (1) because you did not work in Boston. State efile You satisfy factor (2) because you had duplicate living expenses. State efile 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. State efile Therefore, you have a tax home in Boston. State efile Tax home different from family home. State efile   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. State efile You also cannot deduct the cost of meals and lodging while at your tax home. State efile See Example 1 . State efile   If you are working temporarily in the same city where you and your family live, you may be considered as traveling away from home. State efile See Example 2 . State efile Example 1. State efile You are a truck driver and you and your family live in Tucson. State efile You are employed by a trucking firm that has its terminal in Phoenix. State efile At the end of your long runs, you return to your home terminal in Phoenix and spend one night there before returning home. State efile You cannot deduct any expenses you have for meals and lodging in Phoenix or the cost of traveling from Phoenix to Tucson. State efile This is because Phoenix is your tax home. State efile Example 2. State efile Your family home is in Pittsburgh, where you work 12 weeks a year. State efile The rest of the year you work for the same employer in Baltimore. State efile In Baltimore, you eat in restaurants and sleep in a rooming house. State efile Your salary is the same whether you are in Pittsburgh or Baltimore. State efile Because you spend most of your working time and earn most of your salary in Baltimore, that city is your tax home. State efile You cannot deduct any expenses you have for meals and lodging there. State efile However, when you return to work in Pittsburgh, you are away from your tax home even though you stay at your family home. State efile You can deduct the cost of your round trip between Baltimore and Pittsburgh. State efile You can also deduct your part of your family's living expenses for meals and lodging while you are living and working in Pittsburgh. State efile Temporary Assignment or Job You may regularly work at your tax home and also work at another location. State efile It may not be practical to return to your tax home from this other location at the end of each work day. State efile Temporary assignment vs. State efile indefinite assignment. State efile   If your assignment or job away from your main place of work is temporary, your tax home does not change. State efile You are considered to be away from home for the whole period you are away from your main place of work. State efile You can deduct your travel expenses if they otherwise qualify for deduction. State efile 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. State efile   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. State efile 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. State efile   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. State efile You may be able to deduct the cost of relocating to your new tax home as a moving expense. State efile See Publication 521 for more information. State efile Exception for federal crime investigations or prosecutions. State efile   If you are a federal employee participating in a federal crime investigation or prosecution, you are not subject to the 1-year rule. State efile 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. State efile   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. State efile Determining temporary or indefinite. State efile   You must determine whether your assignment is temporary or indefinite when you start work. State efile 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. State efile An assignment or job that is initially temporary may become indefinite due to changed circumstances. State efile 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. State efile Going home on days off. State efile   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. State efile You cannot deduct the cost of your meals and lodging there. State efile However, you can deduct your travel expenses, including meals and lodging, while traveling between your temporary place of work and your tax home. State efile You can claim these expenses up to the amount it would have cost you to stay at your temporary place of work. State efile   If you keep your hotel room during your visit home, you can deduct the cost of your hotel room. State efile 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. State efile Probationary work period. State efile   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. State efile You cannot deduct any of your expenses for meals and lodging during the probationary period. State efile 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. State efile You can deduct ordinary and necessary expenses you have when you travel away from home on business. State efile The type of expense you can deduct depends on the facts and your circumstances. State efile Table 26-1 summarizes travel expenses you may be able to deduct. State efile You may have other deductible travel expenses that are not covered there, depending on the facts and your circumstances. State efile 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. State efile You can use a log, diary, notebook, or any other written record to keep track of your expenses. State efile The types of expenses you need to record, along with supporting documentation, are described in Table 26-2 , later. State efile Separating costs. State efile   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. State efile You must have a reasonable basis for making this allocation. State efile For example, you must allocate your expenses if a hotel includes one or more meals in its room charge. State efile Travel expenses for another individual. State efile   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. State efile Employee. State efile   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. State efile Business associate. State efile   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. State efile A business associate is someone with whom you could reasonably expect to engage or deal in the active conduct of your business. State efile A business associate can be a current or prospective (likely to become) customer, client, supplier, employee, agent, partner, or professional advisor. State efile Bona fide business purpose. State efile   A bona fide business purpose exists if you can prove a real business purpose for the individual's presence. State efile Incidental services, such as typing notes or assisting in entertaining customers, are not enough to make the expenses deductible. State efile Example. State efile Jerry drives to Chicago on business and takes his wife, Linda, with him. State efile Linda is not Jerry's employee. State efile Linda occasionally types notes, performs similar services, and accompanies Jerry to luncheons and dinners. State efile The performance of these services does not establish that her presence on the trip is necessary to the conduct of Jerry's business. State efile Her expenses are not deductible. State efile Jerry pays $199 a day for a double room. State efile A single room costs $149 a day. State efile He can deduct the total cost of driving his car to and from Chicago, but only $149 a day for his hotel room. State efile If he uses public transportation, he can deduct only his fare. State efile Table 26-1. State efile Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. State efile IF you have expenses for. State efile . State efile . State efile THEN you can deduct the cost of. State efile . State efile . State efile transportation travel by airplane, train, bus, or car between your home and your business destination. State efile 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. State efile If you travel by ship, see Luxury Water Travel and Cruise ships (under Conventions) in Publication 463 for additional rules and limits. State efile 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. State efile baggage and shipping sending baggage and sample or display material between your regular and temporary work locations. State efile car operating and maintaining your car when traveling away from home on business. State efile You can deduct actual expenses or the standard mileage rate as well as business-related tolls and parking. State efile If you rent a car while away from home on business, you can deduct only the business-use portion of the expenses. State efile 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. State efile Meals include amounts spent for food, beverages, taxes, and related tips. State efile See Meals and Incidental Expenses for additional rules and limits. State efile cleaning dry cleaning and laundry. State efile telephone business calls while on your business trip. State efile This includes business communication by fax machine or other communication devices. State efile tips tips you pay for any expenses in this chart. State efile other other similar ordinary and necessary expenses related to your business travel. State efile 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. State efile Meals and Incidental Expenses You can deduct the cost of meals in either of the following situations. State efile It is necessary for you to stop for substantial sleep or rest to properly perform your duties while traveling away from home on business. State efile The meal is business-related entertainment. State efile Business-related entertainment is discussed under Entertainment Expenses , later. State efile The following discussion deals only with meals (and incidental expenses) that are not business-related entertainment. State efile Lavish or extravagant. State efile   You cannot deduct expenses for meals that are lavish or extravagant. State efile An expense is not considered lavish or extravagant if it is reasonable based on the facts and circumstances. State efile 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. State efile 50% limit on meals. State efile   You can figure your meal expenses using either of the following methods. State efile Actual cost. State efile The standard meal allowance. State efile Both of these methods are explained below. State efile But, regardless of the method you use, you generally can deduct only 50% of the unreimbursed cost of your meals. State efile   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. State efile If you are not reimbursed, the 50% limit applies whether the unreimbursed meal expense is for business travel or business entertainment. State efile The 50% limit is explained later under Entertainment Expenses . State efile Accountable and nonaccountable plans are discussed later under Reimbursements . State efile Actual cost. State efile   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. State efile If you use this method, you must keep records of your actual cost. State efile Standard meal allowance. State efile   Generally, you can use the “standard meal allowance” method as an alternative to the actual cost method. State efile 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. State efile The set amount varies depending on where and when you travel. State efile In this chapter, “standard meal allowance” refers to the federal rate for M&IE, discussed later under Amount of standard meal allowance . State efile If you use the standard meal allowance, you still must keep records to prove the time, place, and business purpose of your travel. State efile See Recordkeeping , later. State efile Incidental expenses. State efile   The term “incidental expenses” means fees and tips given to porters, baggage carriers, hotel staff, and staff on ships. State efile 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. State efile Incidental expenses only method. State efile   You can use an optional method (instead of actual cost) for deducting incidental expenses only. State efile The amount of the deduction is $5 a day. State efile You can use this method only if you did not pay or incur any meal expenses. State efile You cannot use this method on any day that you use the standard meal allowance. State efile    Federal employees should refer to the Federal Travel Regulations at  www. State efile gsa. State efile gov. State efile Find “What GSA Offers” and click on “Regulations: FMR, FTR, & FAR” for Federal Travel Regulation (FTR) for changes affecting claims for reimbursement. State efile 50% limit may apply. State efile   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. State efile 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. State efile The 50% limit is explained later under Entertainment Expenses . State efile Accountable and nonaccountable plans are discussed later under Reimbursements . State efile There is no optional standard lodging amount similar to the standard meal allowance. State efile Your allowable lodging expense deduction is your actual cost. State efile Who can use the standard meal allowance. State efile   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. State efile   Use of the standard meal allowance for other travel. State efile    You can use the standard meal allowance to figure your meal expenses when you travel in connection with investment and other income-producing property. State efile You can also use it to figure your meal expenses when you travel for qualifying educational purposes. State efile You cannot use the standard meal allowance to figure the cost of your meals when you travel for medical or charitable purposes. State efile Amount of standard meal allowance. State efile   The standard meal allowance is the federal M&IE rate. State efile For travel in 2013, the daily rate for most small localities in the United States is $46. State efile   Most major cities and many other localities in the United States are designated as high-cost areas, qualifying for higher standard meal allowances. State efile You can find this information (organized by state) on the Internet at www. State efile gsa. State efile gov. State efile 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. State efile 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. State efile 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. State efile   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. State efile If you work in the transportation industry, however, see Special rate for transportation workers , later. State efile Standard meal allowance for areas outside the continental United States. State efile    The standard meal allowance rates above do not apply to travel in Alaska, Hawaii, or any other location outside the continental United States. State efile The Department of Defense establishes per diem rates for Alaska, Hawaii, Puerto Rico, American Samoa, Guam, Midway, the Northern Mariana Islands, the U. State efile S. State efile Virgin Islands, Wake Island, and other non-foreign areas outside the continental United States. State efile The Department of State establishes per diem rates for all other foreign areas. State efile    You can access per diem rates for non-foreign areas outside the continental United States at: www. State efile defensetravel. State efile dod. State efile mil/site/perdiemCalc. State efile cfm. State efile You can access all other foreign per diem rates at www. State efile state. State efile gov/travel/. State efile Click on “Travel Per Diem Allowances for Foreign Areas” under “Foreign Per Diem Rates,” to obtain the latest foreign per diem rates. State efile Special rate for transportation workers. State efile   You can use a special standard meal allowance if you work in the transportation industry. State efile 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. State efile If this applies to you, you can claim a standard daily meal allowance of $59 ($65 for travel outside the continental United States). State efile   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. State efile 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. State efile Travel for days you depart and return. State efile   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). State efile You can do so by one of two methods. State efile Method 1: You can claim 3/4 of the standard meal allowance. State efile Method 2: You can prorate using any method that you consistently apply and that is in accordance with reasonable business practice. State efile Example. State efile Jen is employed in New Orleans as a convention planner. State efile In March, her employer sent her on a 3-day trip to Washington, DC, to attend a planning seminar. State efile She left her home in New Orleans at 10 a. State efile m. State efile on Wednesday and arrived in Washington, DC, at 5:30 p. State efile m. State efile After spending two nights there, she flew back to New Orleans on Friday and arrived back home at 8:00 p. State efile m. State efile Jen's employer gave her a flat amount to cover her expenses and included it with her wages. State efile 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. State efile Under Method 2, Jen could also use any method that she applies consistently and that is in accordance with reasonable business practice. State efile 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. State efile Travel in the United States The following discussion applies to travel in the United States. State efile For this purpose, the United States includes only the 50 states and the District of Columbia. State efile 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. State efile See Part of Trip Outside the United States , later. State efile Trip Primarily for Business You can deduct all your travel expenses if your trip was entirely business related. State efile 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. State efile These expenses include the travel costs of getting to and from your business destination and any business-related expenses at your business destination. State efile Example. State efile You work in Atlanta and take a business trip to New Orleans in May. State efile On your way home, you stop in Mobile to visit your parents. State efile You spend $1,996 for the 9 days you are away from home for travel, meals, lodging, and other travel expenses. State efile If you had not stopped in Mobile, you would have been gone only 6 days, and your total cost would have been $1,696. State efile You can deduct $1,696 for your trip, including the cost of round-trip transportation to and from New Orleans. State efile The deduction for your meals is subject to the 50% limit on meals mentioned earlier. State efile 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. State efile However, you can deduct any expenses you have while at your destination that are directly related to your business. State efile 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. State efile 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. State efile 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. State efile For the part of your trip that is inside the United States, use the rules for travel in the United States. State efile Travel outside the United States does not include travel from one point in the United States to another point in the United States. State efile The following discussion can help you determine whether your trip was entirely within the United States. State efile Public transportation. State efile   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. State efile 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 . State efile Example. State efile You fly from New York to Puerto Rico with a scheduled stop in Miami. State efile You return to New York nonstop. State efile 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. State efile Because there are no scheduled stops between Puerto Rico and New York, all of the return trip is outside the United States. State efile Private car. State efile   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. State efile Example. State efile You travel by car from Denver to Mexico City and return. State efile 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. State efile The rules under Travel Outside the United States apply to your trip from the border to Mexico City and back to the border. State efile 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. State efile For this purpose, the United States includes only the 50 states and the District of Columbia. State efile 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. State efile See chapter 1 of Publication 463 for information on luxury water travel. State efile 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. State efile Travel entirely for business. State efile   If you travel outside the United States and you spend the entire time on business activities, you can deduct all of your travel expenses. State efile Travel considered entirely for business. State efile   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. State efile Exception 1 - No substantial control. State efile   Your trip is considered entirely for business if you did not have substantial control over arranging the trip. State efile The fact that you control the timing of your trip does not, by itself, mean that you have substantial control over arranging your trip. State efile   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. State efile    “Related to your employer” is defined later in this chapter under Per Diem and Car Allowances . State efile   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. State efile    A self-employed person generally has substantial control over arranging business trips. State efile Exception 2 - Outside United States no more than a week. State efile   Your trip is considered entirely for business if you were outside the United States for a week or less, combining business and nonbusiness activities. State efile One week means 7 consecutive days. State efile 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. State efile Exception 3 - Less than 25% of time on personal activities. State efile   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. State efile For this purpose, count both the day your trip began and the day it ended. State efile Exception 4 - Vacation not a major consideration. State efile   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. State efile 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. State efile You can only deduct the business portion of your cost of getting to and from your destination. State efile You must allocate the costs between your business and nonbusiness activities to determine your deductible amount. State efile These travel allocation rules are discussed in chapter 1 of Publication 463. State efile 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. State efile In those cases, you can deduct the total cost of getting to and from your destination. State efile 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. State efile 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. State efile Conventions You can deduct your travel expenses when you attend a convention if you can show that your attendance benefits your trade or business. State efile You cannot deduct the travel expenses for your family. State efile If the convention is for investment, political, social, or other purposes unrelated to your trade or business, you cannot deduct the expenses. State efile Your appointment or election as a delegate does not, in itself, determine whether you can deduct travel expenses. State efile You can deduct your travel expenses only if your attendance is connected to your own trade or business. State efile Convention agenda. State efile   The convention agenda or program generally shows the purpose of the convention. State efile 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. State efile 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. State efile Conventions held outside the North American area. State efile    See chapter 1 of Publication 463 for information on conventions held outside the North American area. State efile Entertainment Expenses You may be able to deduct business-related entertainment expenses you have for entertaining a client, customer, or employee. State efile 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. State efile Directly-related test. State efile Associated test. State efile Both of these tests are explained in chapter 2 of Publication 463. State efile The amount you can deduct for entertainment expenses may be limited. State efile Generally, you can deduct only 50% of your unreimbursed entertainment expenses. State efile This limit is discussed next. State efile 50% Limit In general, you can deduct only 50% of your business-related meal and entertainment expenses. State efile (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. State efile See Individuals subject to “hours of service” limits , later. State efile ) 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. State efile Figure 26-A summarizes the general rules explained in this section. State efile 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. State efile Included expenses. State efile   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. State efile However, the cost of transportation to and from a business meal or a business-related entertainment activity is not subject to the 50% limit. State efile Application of 50% limit. State efile   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. State efile   The 50% limit also applies to certain meal and entertainment expenses that are not business related. State efile It applies to meal and entertainment expenses incurred for the production of income, including rental or royalty income. State efile It also applies to the cost of meals included in deductible educational expenses. State efile When to apply the 50% limit. State efile   You apply the 50% limit after determining the amount that would otherwise qualify for a deduction. State efile You first have to determine the amount of meal and entertainment expenses that would be deductible under the other rules discussed in this chapter. State efile Example 1. State efile You spend $200 for a business-related meal. State efile If $110 of that amount is not allowable because it is lavish and extravagant, the remaining $90 is subject to the 50% limit. State efile Your deduction cannot be more than $45 (. State efile 50 × $90). State efile Example 2. State efile You purchase two tickets to a concert and give them to a client. State efile You purchased the tickets through a ticket agent. State efile You paid $200 for the two tickets, which had a face value of $80 each ($160 total). State efile Your deduction cannot be more than $80 (. State efile 50 × $160). State efile Exceptions to the 50% Limit Generally, business-related meal and entertainment expenses are subject to the 50% limit. State efile Figure 26-A can help you determine if the 50% limit applies to you. State efile Your meal or entertainment expense is not subject to the 50% limit if the expense meets one of the following exceptions. State efile Employee's reimbursed expenses. State efile   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. State efile Accountable plans are discussed later under Reimbursements . State efile Individuals subject to “hours of service” limits. State efile   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. State efile The percentage is 80%. State efile   Individuals subject to the Department of Transportation's “hours of service” limits include the following persons. State efile Certain air transportation workers (such as pilots, crew, dispatchers, mechanics, and control tower operators) who are under Federal Aviation Administration regulations. State efile Interstate truck operators and bus drivers who are under Department of Transportation regulations. State efile Certain railroad employees (such as engineers, conductors, train crews, dispatchers, and control operations personnel) who are under Federal Railroad Administration regulations. State efile Certain merchant mariners who are under Coast Guard regulations. State efile Other exceptions. State efile   There are also exceptions for the self-employed, advertising expenses, selling meals or entertainment, and charitable sports events. State efile These are discussed in Publication 463. State efile Figure 26-A. State efile Does the 50% Limit Apply to Your Expenses? There are exceptions to these rules. State efile See Exceptions to the 50% Limit . State efile Please click here for the text description of the image. State efile Entertainment expenses: 50% limit What Entertainment Expenses Are Deductible? This section explains different types of entertainment expenses you may be able to deduct. State efile Entertainment. State efile    Entertainment includes any activity generally considered to provide entertainment, amusement, or recreation. State efile 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. State efile A meal as a form of entertainment. State efile   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. State efile A meal expense includes the cost of food, beverages, taxes, and tips for the meal. State efile To deduct an entertainment-related meal, you or your employee must be present when the food or beverages are provided. State efile You cannot claim the cost of your meal both as an entertainment expense and as a travel expense. State efile Separating costs. State efile   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. State efile You must have a reasonable basis for making this allocation. State efile For example, you must allocate your expenses if a hotel includes entertainment in its lounge on the same bill with your room charge. State efile Taking turns paying for meals or entertainment. State efile   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. State efile Lavish or extravagant expenses. State efile   You cannot deduct expenses for entertainment that are lavish or extravagant. State efile An expense is not considered lavish or extravagant if it is reasonable considering the facts and circumstances. State efile 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. State efile Trade association meetings. State efile    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. State efile These organizations include business leagues, chambers of commerce, real estate boards, trade associations, and professional associations. State efile Entertainment tickets. State efile   Generally, you cannot deduct more than the face value of an entertainment ticket, even if you paid a higher price. State efile 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. State efile What Entertainment Expenses Are Not Deductible? This section explains different types of entertainment expenses you generally may not be able to deduct. State efile Club dues and membership fees. State efile   You cannot deduct dues (including initiation fees) for membership in any club organized for: Business, Pleasure, Recreation, or Other social purpose. State efile 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. State efile   The purposes and activities of a club, not its name, will determine whether or not you can deduct the dues. State efile 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. State efile Entertainment facilities. State efile   Generally, you cannot deduct any expense for the use of an entertainment facility. State efile This includes expenses for depreciation and operating costs such as rent, utilities, maintenance, and protection. State efile   An entertainment facility is any property you own, rent, or use for entertainment. State efile 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. State efile Out-of-pocket expenses. State efile   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. State efile These are not expenses for the use of an entertainment facility. State efile However, these expenses are subject to the directly-related and associated tests and to the 50% Limit discussed earlier. State efile Additional information. State efile   For more information on entertainment expenses, including discussions of the directly-related and associated tests, see chapter 2 of Publication 463. State efile Gift Expenses If you give gifts in the course of your trade or business, you can deduct all or part of the cost. State efile This section explains the limits and rules for deducting the costs of gifts. State efile $25 limit. State efile   You can deduct no more than $25 for business gifts you give directly or indirectly to each person during your tax year. State efile 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. State efile   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. State efile 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. State efile   If you and your spouse both give gifts, both of you are treated as one taxpayer. State efile It does not matter whether you have separate businesses, are separately employed, or whether each of you has an independent connection with the recipient. State efile If a partnership gives gifts, the partnership and the partners are treated as one taxpayer. State efile Incidental costs. State efile   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. State efile   A cost is incidental only if it does not add substantial value to the gift. State efile For example, the cost of customary gift wrapping is an incidental cost. State efile 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. State efile Exceptions. State efile   The following items are not considered gifts for purposes of the $25 limit. State efile 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. State efile Examples include pens, desk sets, and plastic bags and cases. State efile Signs, display racks, or other promotional material to be used on the business premises of the recipient. State efile Gift or entertainment. State efile   Any item that might be considered either a gift or entertainment generally will be considered entertainment. State efile 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. State efile    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. State efile You can treat the cost of the tickets as either a gift expense or an entertainment expense, whichever is to your advantage. State efile    If you go with the customer to the event, you must treat the cost of the tickets as an entertainment expense. State efile You cannot choose, in this case, to treat the cost of the tickets as a gift expense. State efile 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 . State efile These expenses include the cost of transportation by air, rail, bus, taxi, etc. State efile , and the cost of driving and maintaining your car. State efile Transportation expenses include the ordinary and necessary costs of all of the following. State efile 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. State efile (Tax home is defined earlier under Travel Expenses . State efile ) Visiting clients or customers. State efile Going to a business meeting away from your regular workplace. State efile Getting from your home to a temporary workplace when you have one or more regular places of work. State efile These temporary workplaces can be either within the area of your tax home or outside that area. State efile Transportation expenses do not include expenses you have while traveling away from home overnight. State efile Those expenses are travel expenses, discussed earlier. State efile However, if you use your car while traveling away from home overnight, use the rules in this section to figure your car expense deduction. State efile See Car Expenses , later. State efile Illustration of transportation expenses. State efile    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. State efile You may want to refer to it when deciding whether you can deduct your transportation expenses. State efile Daily transportation expenses you incur while traveling from home to one or more regular places of business are generally nondeductible commuting expenses. State efile 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. State efile Temporary work location. State efile   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. State efile   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. State efile   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. State efile   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. State efile It will not be treated as temporary after the date you determine it will last more than 1 year. State efile   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. State efile You may have deductible travel expenses as discussed earlier in this chapter. State efile No regular place of work. State efile   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. State efile   Generally, a metropolitan area includes the area within the city limits and the suburbs that are considered part of that metropolitan area. State efile   You cannot deduct daily transportation costs between your home and temporary work sites within your metropolitan area. State efile These are nondeductible commuting expenses. State efile Two places of work. State efile   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. State efile 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. State efile   Transportation expenses you have in going between home and a part-time job on a day off from your main job are commuting expenses. State efile You cannot deduct them. State efile Armed Forces reservists. State efile   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. State efile You can deduct the expense of getting from one workplace to the other as just discussed under Two places of work , earlier. State efile   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. State efile In this case, your transportation generally is a nondeductible commuting expense. State efile 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. State efile   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. State efile   If you travel away from home overnight to attend a guard or reserve meeting, you can deduct your travel expenses. State efile These expenses are discussed earlier under Travel Expenses . State efile   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. State efile See Armed Forces reservists traveling more than 100 miles from home under Special Rules, later. State efile Commuting expenses. State efile   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. State efile These costs are personal commuting expenses. State efile You cannot deduct commuting expenses no matter how far your home is from your regular place of work. State efile You cannot deduct commuting expenses even if you work during the commuting trip. State efile Example. State efile You sometimes use your cell phone to make business calls while commuting to and from work. State efile Sometimes business associates ride with you to and from work, and you have a business discussion in the car. State efile These activities do not change the trip from personal to business. State efile You cannot deduct your commuting expenses. State efile Parking fees. State efile   Fees you pay to park your car at your place of business are nondeductible commuting expenses. State efile You can, however, deduct business-related parking fees when visiting a customer or client. State efile Advertising display on car. State efile   Putting display material that advertises your business on your car does not change the use of your car from personal use to business use. State efile If you use this car for commuting or other personal uses, you still cannot deduct your expenses for those uses. State efile Car pools. State efile   You cannot deduct the cost of using your car in a nonprofit car pool. State efile Do not include payments you receive from the passengers in your income. State efile These payments are considered reimbursements of your expenses. State efile However, if you operate a car pool for a profit, you must include payments from passengers in your income. State efile You can then deduct your car expenses (using the rules in this chapter). State efile Hauling tools or instruments. State efile   Hauling tools or instruments in your car while commuting to and from work does not make your car expenses deductible. State efile 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). State efile Union members' trips from a union hall. State efile   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. State efile Although you need the union to get your work assignments, you are employed where you work, not where the union hall is located. State efile Office in the home. State efile   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. State efile (See chapter 28 for information on determining if your home office qualifies as a principal place of business. State efile ) Figure 26-B. State efile When Are Transportation Expenses Deductible? Most employees and self-employed persons can use this chart. State efile (Do not use this chart if your home is your principal place of business. State efile See Office in the home . State efile ) Please click here for the text description of the image. State efile Figure 26-B. State efile Local Transportation Examples of deductible transportation. State efile   The following examples show when you can deduct transportation expenses based on the location of your work and your home. State efile Example 1. State efile You regularly work in an office in the city where you live. State efile Your employer sends you to a 1-week training session at a different office in the same city. State efile You travel directly from your home to the training location and return each day. State efile You can deduct the cost of your daily round-trip transportation between your home and the training location. State efile Example 2. State efile Your principal place of business is in your home. State efile You can deduct the cost of round-trip transportation between your qualifying home office and your client's or customer's place of business. State efile Example 3. State efile You have no regular office, and you do not have an office in your home. State efile In this case, the location of your first business contact inside the metropolitan area is considered your office. State efile Transportation expenses between your home and this first contact are nondeductible commuting expenses. State efile Transportation expenses between your last business contact and your home are also nondeductible commuting expenses. State efile 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. State efile 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. State efile Car Expenses If you use your car for business purposes, you may be able to deduct car expenses. State efile You generally can use one of the two following methods to figure your deductible expenses. State efile Standard mileage rate. State efile Actual car expenses. State efile 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. State efile See Leasing a car under Actual Car Expenses, later. State efile In this chapter, “car” includes a van, pickup, or panel truck. State efile Rural mail carriers. State efile   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. State efile Because the qualified reimbursement is treated as paid under an accountable plan, your employer should not include the amount of reimbursement in your income. State efile   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). State efile You must complete Form 2106 and attach it to your Form 1040. State efile   A “qualified reimbursement” is the reimbursement you receive that meets both of the following conditions. State efile It is given as an equipment maintenance allowance (EMA) to employees of the U. State efile S. State efile Postal Service. State efile It is at the rate contained in the 1991 collective bargaining agreement. State efile Any later agreement cannot increase the qualified reimbursement amount by more than the rate of inflation. State efile See your employer for information on your reimbursement. State efile If you are a rural mail carrier and received a qualified reimbursement, you cannot use the standard mileage rate. State efile 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. State efile For 2013, the standard mileage rate for business use is 56½ cents per mile. State efile 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. State efile 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. State efile See Reimbursements under How To Report, later. State efile Choosing the standard mileage rate. State efile   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. State efile Then in later years, you can choose to use either the standard mileage rate or actual expenses. State efile   If you want to use the standard mileage rate for a car you lease, you must use it for the entire lease period. State efile   You must make the choice to use the standard mileage rate by the due date (including extensions) of your return. State efile You cannot revoke the choice. State efile However, in a later year, you can switch from the standard mileage rate to the actual expenses method. State efile 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. State efile Example. State efile Larry is an employee who occasionally uses his own car for business purposes. State efile He purchased the car in 2011, but he did not claim any unreimburse
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State efile Publication 929 - Additional Material Table of Contents How To Get Tax HelpLow Income Taxpayer Clinics This image is too large to be displayed in the current screen. State efile Please click the link to view the image. State efile Form 1040A, page 1, for Joshua A. State efile Blake This image is too large to be displayed in the current screen. State efile Please click the link to view the image. State efile Form 1040A, page 2, for Joshua A. State efile Blake This image is too large to be displayed in the current screen. State efile Please click the link to view the image. State efile Form 8615 for Joshua A. State efile Blake Filled-in Qualified Dividends and Capital Gain Tax Worksheet #1 Before you begin: Be sure you do not have to file Form 1040 (see the instructions for Form 1040A, line 10) 1. State efile Enter the amount from Form 1040A, line 27 1. State efile 48,800*       2. State efile Enter the amount from Form 1040A, line 9b 2. State efile 300*           3. State efile Enter the amount from Form 1040A, line 10 3. State efile 200*           4. State efile Add lines 2 and 3 4. State efile 500       5. State efile Subtract line 4 from line 1. State efile If zero or less, enter -0- 5. State efile 48,300       6. State efile Enter the smaller of:                 •The amount on line 1, or                   •$36,250 if single or married filing separately,                   $72,500 if married filing jointly or qualifying widow(er),   or 6. State efile 48,800*         $48,600 if head of household. State efile                   7. State efile Enter the smaller of line 5 or line 6 7. State efile 48,300       8. State efile Subtract line 7 from line 6. State efile This amount is taxed at 0% 8. State efile   500       9. State efile Enter the smaller of line 1 or line 4 9. State efile 500       10. State efile Enter the amount from line 8 10. State efile   500       11. State efile Subtract line 10 from line 9 11. State efile  -0-       12. State efile Multiply line 11 by 15% (. State efile 15) 12. State efile -0-   13. State efile Use the Tax Table to figure the tax on the amount on line 5. State efile Enter the tax here 13. State efile 6,356   14. State efile Add lines 12 and 13 14. State efile 6,356   15. State efile Use the Tax Table to figure the tax on the amount on line 1. State efile Enter the tax here 15. State efile 6,431   16. State efile Tax on all taxable income. State efile Enter the smaller of line 14 or line 15 here and on Form 1040A, line 28 16. State efile 6,356       *See the instructions under Using the Qualified Dividends and Capital Gain Tax Worksheet for line 9 tax in the Form 8615 instructions. State efile Filled-in Qualified Dividends and Capital Gain Tax Worksheet #2 Before you begin: Be sure you do not have to file Form 1040 (see the instructions for Form 1040A, line 10) 1. State efile Enter the amount from Form 1040A, line 27 1. State efile 1,650*       2. State efile Enter the amount from Form 1040A, line 9b 2. State efile 750*           3. State efile Enter the amount from Form 1040A, line 10 3. State efile 500*           4. State efile Add lines 2 and 3 4. State efile 1,250       5. State efile Subtract line 4 from line 1. State efile If zero or less, enter -0- 5. State efile  400       6. State efile Enter the smaller of:                 •The amount on line 1, or                   •$36,250 if single or married filing separately,                   $72,500 if married filing jointly or qualifying   widow(er), or 6. State efile 1,650*         $48,600 if head of household. State efile                   7. State efile Enter the smaller of line 5 or line 6 7. State efile   400       8. State efile Subtract line 7 from line 6. State efile This amount is taxed at 0% 8. State efile 1,250       9. State efile Enter the smaller of line 1 or line 4 9. State efile 1,250       10. State efile Enter the amount from line 8 10. State efile 1,250       11. State efile Subtract line 10 from line 9 11. State efile -0-       12. State efile Multiply line 11 by 15% (. State efile 15) 12. State efile -0-   13. State efile Use the Tax Table to figure the tax on the amount on line 5. State efile Enter the tax here 13. State efile 41*   14. State efile Add lines 12 and 13 14. State efile 41   15. State efile Use the Tax Table to figure the tax on the amount on line 1. State efile Enter the tax here 15. State efile 166*   16. State efile Tax on all taxable income. State efile Enter the smaller of line 14 or line 15 here and on Form 1040A, line 28 16. State efile 41       *See the instructions under Using the Qualified Dividends and Capital Gain Tax Worksheet for line 15 tax in the Form 8615 instructions. State efile Filled-in Qualified Dividends and Capital Gain Tax Worksheet #3 Before you begin: Be sure you do not have to file Form 1040 (see the instructions for Form 1040A, line 10) 1. State efile Enter the amount from Form 1040A, line 27 1. State efile 2,450       2. State efile Enter the amount from Form 1040A, line 9b 2. State efile 1,050           3. State efile Enter the amount from Form 1040A, line 10 3. State efile 700           4. State efile Add lines 2 and 3 4. State efile 1,750       5. State efile Subtract line 4 from line 1. State efile If zero or less, enter -0- 5. State efile    700       6. State efile Enter the smaller of:                 •The amount on line 1, or                   •$36,250 if single or married filing separately,                   $72,500 if married filing jointly or qualifying   widow(er), or 6. State efile 2,450         $48,600 if head of household. State efile                   7. State efile Enter the smaller of line 5 or line 6 7. State efile  700       8. State efile Subtract line 7 from line 6. State efile This amount is taxed at 0% 8. State efile 1,750       9. State efile Enter the smaller of line 1 or line 4 9. State efile 1,750       10. State efile Enter the amount from line 8 10. State efile 1,750       11. State efile Subtract line 10 from line 9 11. State efile -0-       12. State efile Multiply line 11 by 15% (. State efile 15) 12. State efile -0-   13. State efile Use the Tax Table to figure the tax on the amount on line 5. State efile Enter the tax here 13. State efile  71   14. State efile Add lines 12 and 13 14. State efile  71   15. State efile Use the Tax Table to figure the tax on the amount on line 1. State efile Enter the tax here 15. State efile 246   16. State efile Tax on all taxable income. State efile Enter the smaller of line 14 or line 15 here and on Form 1040A, line 28 16. State efile  71         How To Get Tax Help Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. State efile Free help with your tax return. State efile   You can get free help preparing your return nationwide from IRS-certified volunteers. State efile The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. State efile The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. State efile Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. State efile In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. State efile To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. State efile gov, download the IRS2Go app, or call 1-800-906-9887. State efile   As part of the TCE program, AARP offers the Tax-Aide counseling program. State efile To find the nearest AARP Tax-Aide site, visit AARP's website at www. State efile aarp. State efile org/money/taxaide or call 1-888-227-7669. State efile For more information on these programs, go to IRS. State efile gov and enter “VITA” in the search box. State efile Internet. State efile    IRS. State efile gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. State efile Download the free IRS2Go app from the iTunes app store or from Google Play. State efile Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. State efile Check the status of your 2013 refund with the Where's My Refund? application on IRS. State efile gov or download the IRS2Go app and select the Refund Status option. State efile The IRS issues more than 9 out of 10 refunds in less than 21 days. State efile Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. State efile You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. State efile The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. State efile Use the Interactive Tax Assistant (ITA) to research your tax questions. State efile No need to wait on the phone or stand in line. State efile The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. State efile When you reach the response screen, you can print the entire interview and the final response for your records. State efile New subject areas are added on a regular basis. State efile  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. State efile gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. State efile You can use the IRS Tax Map, to search publications and instructions by topic or keyword. State efile The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. State efile When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. State efile Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. State efile You can also ask the IRS to mail a return or an account transcript to you. State efile Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. State efile gov or by calling 1-800-908-9946. State efile Tax return and tax account transcripts are generally available for the current year and the past three years. State efile Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. State efile Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. State efile If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. State efile Check the status of your amended return using Where's My Amended Return? Go to IRS. State efile gov and enter Where's My Amended Return? in the search box. State efile You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. State efile It can take up to 3 weeks from the date you mailed it to show up in our system. State efile Make a payment using one of several safe and convenient electronic payment options available on IRS. State efile gov. State efile Select the Payment tab on the front page of IRS. State efile gov for more information. State efile Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. State efile Figure your income tax withholding with the IRS Withholding Calculator on IRS. State efile gov. State efile Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. State efile Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. State efile gov. State efile Request an Electronic Filing PIN by going to IRS. State efile gov and entering Electronic Filing PIN in the search box. State efile Download forms, instructions and publications, including accessible versions for people with disabilities. State efile Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. State efile gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. State efile An employee can answer questions about your tax account or help you set up a payment plan. State efile Before you visit, check the Office Locator on IRS. State efile gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. State efile If you have a special need, such as a disability, you can request an appointment. State efile Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. State efile Apply for an Employer Identification Number (EIN). State efile Go to IRS. State efile gov and enter Apply for an EIN in the search box. State efile Read the Internal Revenue Code, regulations, or other official guidance. State efile Read Internal Revenue Bulletins. State efile Sign up to receive local and national tax news and more by email. State efile Just click on “subscriptions” above the search box on IRS. State efile gov and choose from a variety of options. State efile    Phone. State efile You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. State efile Download the free IRS2Go app from the iTunes app store or from Google Play. State efile Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. State efile gov, or download the IRS2Go app. State efile Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. State efile The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. State efile Most VITA and TCE sites offer free electronic filing. State efile Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. State efile Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. State efile Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. State efile If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. State efile The IRS issues more than 9 out of 10 refunds in less than 21 days. State efile Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. State efile Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. State efile The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. State efile Note, the above information is for our automated hotline. State efile Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. State efile Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. State efile You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. State efile It can take up to 3 weeks from the date you mailed it to show up in our system. State efile Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). State efile You should receive your order within 10 business days. State efile Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. State efile If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. State efile Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. State efile The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. State efile These individuals can also contact the IRS through relay services such as the Federal Relay Service. State efile    Walk-in. State efile You can find a selection of forms, publications and services — in-person. State efile Products. State efile You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. State efile Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. State efile Services. State efile You can walk in to your local TAC for face-to-face tax help. State efile An employee can answer questions about your tax account or help you set up a payment plan. State efile Before visiting, use the Office Locator tool on IRS. State efile gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. State efile    Mail. State efile You can send your order for forms, instructions, and publications to the address below. State efile You should receive a response within 10 business days after your request is received. State efile Internal Revenue Service 1201 N. State efile Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. State efile The Taxpayer Advocate Service (TAS) is your voice at the IRS. State efile Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. State efile   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. State efile We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. State efile You face (or your business is facing) an immediate threat of adverse action. State efile You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. State efile   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. State efile Here's why we can help: TAS is an independent organization within the IRS. State efile Our advocates know how to work with the IRS. State efile Our services are free and tailored to meet your needs. State efile We have offices in every state, the District of Columbia, and Puerto Rico. State efile   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. State efile   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. State efile If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. State efile Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. State efile Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. State efile Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. State efile Prev  Up  Next   Home   More Online Publications