File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

Turbotax Free Edition

Tax Forms 1040xTax Amend Form2009 1040 Tax FormH And R Block Free FilingHow To File Amended Federal Tax Return2011 Federal Income Tax 1040ezTurbotax Free FileIrs FreefileWww Turbotax ComFile 2011 Taxes Online LateIncome Taxes FreeFree State Tax Help1040a Or 1040ezFile Back Taxes Online FreeState Tax Return For FreeTurbotax 20061040 Ez FilingIrs E FileFree Tax ServicesMyfreetaxes De ComState Income Tax Form 2012How To File State Taxes Online For FreeHow Do I File A Tax Extension OnlineTaxact 2012 Login Returning User2011 Federal Tax Form 1040 Ez InstructionsIrs 1040 Ez Form 20122010 Amended Tax Return1080ezFile A Free Tax Extension OnlineMilitary Onesource Free Turbo Tax1040ez Form OnlineFree 1040ez Tax ReturnIrs File Extension OnlineWww Irs GovFree 1040ez Instructions1040 State Tax Form1040x HelpHrblock OnlineIncome Tax Return 20131040ez Forms Download Free

Turbotax Free Edition

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

Help for Victims of Hurricane Sandy

IRS YouTube Videos
Help for Disaster Victims: English | Spanish | ASL
How to Request a Copy of Your Tax Return: English | Spanish | ASL

Podcast
Disaster Assistance: English | Spanish

The IRS is providing help to the victims of Hurricane Sandy. Special tax relief and assistance is available to taxpayers in the Presidential Disaster Areas. 

So far, the IRS filing and payment relief applies to the following localities identified by FEMA for Individual Assistance due to Hurricane Sandy:

  • In Connecticut: Fairfield, Middlesex, New Haven, and New London Counties and the Mashantucket Pequot Tribal Nation and Mohegan Tribal Nation located within New London County;

  • In Maryland: Somerset County
  • In New Jersey: Atlantic, Bergen, Burlington, Camden, Cape May, Cumberland, Essex, Gloucester, Hudson, Hunterdon, Mercer, Middlesex, Monmouth, Morris, Ocean, Passaic, Salem, Somerset, Sussex, Union and Warren;
  • In New York: Bronx, Kings, Nassau, New York, Orange, Putnam, Queens, Richmond, Rockland, Sullivan, Suffolk, Ulster and Westchester;
  • In Rhode Island: Newport and Washington counties.

The IRS also announced additional tax relief to certain affected individuals and businesses, further extending tax deadlines of that relief until April 1 for the following localities:

  • In New Jersey: Monmouth and Ocean counties.
  • In New York: Nassau, Queens, Richmond and Suffolk counties.

We are monitoring the situation closely to resolve potential tax administration issues as they are identified. The IRS often updates its information on disaster relief efforts related to Hurricane Sandy. For the latest news, check this page frequently.

News Releases

  • IR-2013-16, IRS Extends Tax Relief to Some New Jersey and New York Victims of Hurricane Sandy; Return Filing and Tax Payment Deadline Extended to April 1, 2013
  • IR-2012-96, IRS Gives Additional Time to Small, Automatically Revoked Tax-Exempt Organizations Affected by Hurricane Sandy
  • IR-2012-94, IRS Extends Hurricane Sandy Diesel Fuel Penalty Waiver to Dec. 7 for New Jersey and Parts of New York
  • IR-2012-93, Retirement Plans Can Make Loans, Hardship Distributions to Sandy Victims
  • IR-2012-91, IRS Warns Consumers of Possible Scams Relating to Hurricane Sandy Relief
  • IR-2012-91SP, IRS Advierte a Consumidores de Posibles Estafas Relacionadas a las Ayudas por el Huracán Sandy
  • IR-2012-88, Treasury, IRS Announce Special Relief to Encourage Leave-Donation Programs for Victims of Hurricane Sandy
  • IR-2012-88SP, Tesoro y IRS Anuncian Alivio Especial para Estimular Programas Que Permitan la Donación de Días de Paga a Víctimas del Huracán Sandy
  • IR-2012-87, IRS Expedites Charity Applications, Urges Use of Existing Charities
  • IR-2012-87SP, El IRS Acelera Las Solicitudes de Organizaciones Benéficas, Recomienda el Uso de Caridades Existentes
  • IR-2012-86, Treasury and IRS Expand Availability of Housing for Hurricane Sandy Victims
  • IR-2012-85, IRS Waives Diesel Fuel Penalty Due to Hurricane Sandy
  • IR-2012-84, IRS Announces Qualified Disaster Treatment of Payments to Victims of Hurricane Sandy
  • IR-2012-84SP, El IRS Anuncia el Trato de Pagos Por un Desastre Calificado para las Víctimas del Huracán Sandy
  • IR-2012-83, IRS Provides Tax Relief to Victims of Hurricane Sandy; Return Filing and Tax Payment Deadline Extended to Feb. 1, 2013
  • IR-2012-83SP, IRS Ofrece Alivio a Víctimas del Huracán Sandy; Extiende Plazo de Presentación de Declaraciones de Impuestos y Pagos al 1 de Febrero de 2013
  • IR-2012-82, IRS Gives Additional Time to Taxpayers and Preparers Affected by Hurricane Sandy; File and Pay by Nov. 7

Legal Guidance

  • Notice 2013-21, Postponement of Deadline for Making an Election to Deduct for the Preceding Taxable Year Losses Attributable to Hurricane Sandy
  • Notice 2012-71, Postponement of Deadline for Transitional Relief under Notice 2011-43 for Certain Small Organizations Affected by Hurricane Sandy
  • Notice 2012-69, Treatment of Certain Amounts Paid to Section 170(c) Organizations under Certain Employer Leave-Based Donation Programs to Aid Victims of Hurricane Sandy
  • Notice 2012-68, Low-Income Housing Credit Disaster Relief for Hurricane Sandy

Other Resources

For additional information provided by the federal government on disaster recovery, visit DisasterAssistance.gov and the Hurricane Sandy Recovery page on USA.gov. The latest Federal Emergency Management Agency disaster declarations are also available.

Related Item: Hurricane Sandy News Releases and Legal Guidance

 

Page Last Reviewed or Updated: 05-Nov-2013

The Turbotax Free Edition

Turbotax free edition 6. Turbotax free edition   Tax Treaty Benefits Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Purpose of Tax Treaties Common Benefits Competent Authority AssistanceAdditional filing. Turbotax free edition Obtaining Copies of Tax Treaties Topics - This chapter discusses: Some common tax treaty benefits, How to get help in certain situations, and How to get copies of tax treaties. Turbotax free edition Useful Items - You may want to see: Publication 597 Information on the United States—Canada Income Tax Treaty 901 U. Turbotax free edition S. Turbotax free edition Tax Treaties See chapter 7 for information about getting these publications. Turbotax free edition Purpose of Tax Treaties The United States has tax treaties or conventions with many countries. Turbotax free edition See Table 6-1 at the end of this chapter for a list of these countries. Turbotax free edition Under these treaties and conventions, citizens and residents of the United States who are subject to taxes imposed by the foreign countries are entitled to certain credits, deductions, exemptions, and reductions in the rate of taxes of those foreign countries. Turbotax free edition If a foreign country with which the United States has a treaty imposes a tax on you, you may be entitled to benefits under the treaty. Turbotax free edition Treaty benefits generally are available to residents of the United States. Turbotax free edition They generally are not available to U. Turbotax free edition S. Turbotax free edition citizens who do not reside in the United States. Turbotax free edition However, certain treaty benefits and safeguards, such as the nondiscrimination provisions, are available to U. Turbotax free edition S. Turbotax free edition citizens residing in the treaty countries. Turbotax free edition U. Turbotax free edition S. Turbotax free edition citizens residing in a foreign country also may be entitled to benefits under that country's tax treaties with third countries. Turbotax free edition Certification of U. Turbotax free edition S. Turbotax free edition residency. Turbotax free edition   Use Form 8802, Application for United States Residency Certification, to request certification of U. Turbotax free edition S. Turbotax free edition residency for purposes of claiming benefits under a tax treaty. Turbotax free edition Certification can be requested for the current and any prior calendar years. Turbotax free edition You should examine the specific treaty articles to find if you are entitled to a tax credit, tax exemption, reduced rate of tax, or other treaty benefit or safeguard. Turbotax free edition Common Benefits Some common tax treaty benefits are explained below. Turbotax free edition The credits, deductions, exemptions, reductions in rate, and other benefits provided by tax treaties are subject to conditions and various restrictions. Turbotax free edition Benefits provided by certain treaties are not provided by others. Turbotax free edition Personal service income. Turbotax free edition If you are a U. Turbotax free edition S. Turbotax free edition resident who is in a treaty country for a limited number of days in the tax year and you meet certain other requirements, the payment you receive for personal services performed in that country may be exempt from that country's income tax. Turbotax free edition Professors and teachers. Turbotax free edition If you are a U. Turbotax free edition S. Turbotax free edition resident, the payment you receive for the first 2 or 3 years that you are teaching or doing research in a treaty country may be exempt from that country's income tax. Turbotax free edition Students, trainees, and apprentices. Turbotax free edition If you are a U. Turbotax free edition S. Turbotax free edition resident, amounts you receive from the United States for study, research, or business, professional and technical training may be exempt from a treaty country's income tax. Turbotax free edition Some treaties exempt grants, allowances, and awards received from governmental and certain nonprofit organizations. Turbotax free edition Also, under certain circumstances, a limited amount of pay received by students, trainees, and apprentices may be exempt from the income tax of many treaty countries. Turbotax free edition Pensions and annuities. Turbotax free edition If you are a U. Turbotax free edition S. Turbotax free edition resident, nongovernment pensions and annuities you receive may be exempt from the income tax of treaty countries. Turbotax free edition Most treaties contain separate provisions for exempting government pensions and annuities from treaty country income tax, and some treaties provide exemption from the treaty country's income tax for social security payments. Turbotax free edition Investment income. Turbotax free edition If you are a U. Turbotax free edition S. Turbotax free edition resident, investment income, such as interest and dividends, that you receive from sources in a treaty country may be exempt from that country's income tax or taxed at a reduced rate. Turbotax free edition Several treaties provide exemption for capital gains (other than from sales of real property in most cases) if specified requirements are met. Turbotax free edition Tax credit provisions. Turbotax free edition If you are a U. Turbotax free edition S. Turbotax free edition resident who receives income from or owns capital in a foreign country, you may be taxed on that income or capital by both the United States and the treaty country. Turbotax free edition Most treaties allow you to take a credit against or deduction from the treaty country's taxes based on the U. Turbotax free edition S. Turbotax free edition tax on the income. Turbotax free edition Nondiscrimination provisions. Turbotax free edition Most U. Turbotax free edition S. Turbotax free edition tax treaties provide that the treaty country cannot discriminate by imposing more burdensome taxes on U. Turbotax free edition S. Turbotax free edition citizens who are residents of the treaty country than it imposes on its own citizens in the same circumstances. Turbotax free edition Saving clauses. Turbotax free edition U. Turbotax free edition S. Turbotax free edition treaties contain saving clauses that provide that the treaties do not affect the U. Turbotax free edition S. Turbotax free edition taxation of its own citizens and residents. Turbotax free edition As a result, U. Turbotax free edition S. Turbotax free edition citizens and residents generally cannot use the treaty to reduce their U. Turbotax free edition S. Turbotax free edition tax liability. Turbotax free edition However, most treaties provide exceptions to saving clauses that allow certain provisions of the treaty to be claimed by U. Turbotax free edition S. Turbotax free edition citizens or residents. Turbotax free edition It is important that you examine the applicable saving clause to determine if an exception applies. Turbotax free edition More information on treaties. Turbotax free edition   Publication 901 contains an explanation of treaty provisions that apply to amounts received by teachers, students, workers, and government employees and pensioners who are alien nonresidents or residents of the United States. Turbotax free edition Since treaty provisions generally are reciprocal, you usually can substitute “United States” for the name of the treaty country whenever it appears, and vice versa when “U. Turbotax free edition S. Turbotax free edition ” appears in the treaty exemption discussions in Publication 901. Turbotax free edition   Publication 597 contains an explanation of a number of frequently-used provisions of the United States–Canada income tax treaty. Turbotax free edition Competent Authority Assistance If you are a U. Turbotax free edition S. Turbotax free edition citizen or resident alien, you can request assistance from the U. Turbotax free edition S. Turbotax free edition competent authority if you think that the actions of the United States, a treaty country, or both, cause or will cause a tax situation not intended by the treaty between the two countries. Turbotax free edition You should read any treaty articles, including the mutual agreement procedure article, that apply in your situation. Turbotax free edition The U. Turbotax free edition S. Turbotax free edition competent authority cannot consider requests involving countries with which the United States does not have a tax treaty. Turbotax free edition Effect of request for assistance. Turbotax free edition   If your request provides a basis for competent authority assistance, the U. Turbotax free edition S. Turbotax free edition competent authority generally will consult with the treaty country competent authority on how to resolve the situation. Turbotax free edition How to make your request. Turbotax free edition   It is important that you make your request for competent authority consideration as soon as either of the following occurs. Turbotax free edition You are denied treaty benefits. Turbotax free edition Actions taken by both the United States and the foreign country result in double taxation or will result in taxation not intended by the treaty. Turbotax free edition   In addition to making a request for assistance, you should take steps so that any agreement reached by the competent authorities is not barred by administrative, legal, or procedural barriers. Turbotax free edition Some of the steps you should consider taking include the following. Turbotax free edition Filing a protective claim for credit or refund of U. Turbotax free edition S. Turbotax free edition taxes. Turbotax free edition Delaying the expiration of any period of limitations on the making of a refund or other tax adjustment. Turbotax free edition Avoiding the lapse or termination of your right to appeal any tax determination. Turbotax free edition Complying with all applicable procedures for invoking competent authority consideration. Turbotax free edition Contesting an adjustment or seeking an appropriate correlative adjustment with respect to the U. Turbotax free edition S. Turbotax free edition or treaty country tax. Turbotax free edition Taxpayers can consult with the U. Turbotax free edition S. Turbotax free edition competent authority to determine whether they need to take protective steps and when any required steps need to be taken. Turbotax free edition   The request should contain all essential items of information, including the following items. Turbotax free edition A reference to the treaty and the treaty provisions on which the request is based. Turbotax free edition The years and amounts involved in both U. Turbotax free edition S. Turbotax free edition dollars and foreign currency. Turbotax free edition A brief description of the issues for which competent authority assistance is requested. Turbotax free edition   A complete listing of the information that must be included with the request can be found in Revenue Procedure 2006-54, or its successor. Turbotax free edition Revenue Procedure 2006-54 is available at www. Turbotax free edition irs. Turbotax free edition gov/irb/2006-49_IRB/ar13. Turbotax free edition html. Turbotax free edition   Also, see Notice 2013-78, which provides proposed updates to the procedures for requesting U. Turbotax free edition S. Turbotax free edition competent authority assistance under tax treaties. Turbotax free edition As noted, Revenue Procedure 2006-54 will be superseded by a revenue procedure to be published in the future. Turbotax free edition    Your request for competent authority consideration should be addressed to:   Deputy Commissioner (International) Large Business and International Division Internal Revenue Service 1111 Constitution Avenue, NW Routing M4-365 Washington, DC 20224 Attn: TAIT Additional filing. Turbotax free edition   In the case of U. Turbotax free edition S. Turbotax free edition - initiated adjustments, you also must file a copy of the request with the IRS office where your case is pending. Turbotax free edition If the request is filed after the matter has been designated for litigation or while a suit contesting your relevant tax liability is pending in a United States court, a copy of the request, with a separate statement attached identifying the court where the suit is pending and the docket number of the action, also must be filed with the: Office of Associate Chief Counsel (International) Internal Revenue Service 1111 Constitution Avenue, NW Washington, DC 20224 Additional details on the procedures for requesting competent authority assistance are included in Revenue Procedure 2006-54, or its successor. Turbotax free edition Obtaining Copies of Tax Treaties Table 6-1 lists those countries with which the United States has income tax treaties. Turbotax free edition This table is updated through October 31, 2013. Turbotax free edition You can get complete information about treaty provisions from the taxing authority in the country from which you receive income or from the treaty itself. Turbotax free edition You can obtain the text of most U. Turbotax free edition S. Turbotax free edition treaties at IRS. Turbotax free edition gov. Turbotax free edition You also can request the text of treaties from the Department of Treasury at the following address. Turbotax free edition Department of Treasury Office of Business and Public Liaison Rm. Turbotax free edition 3411 1500 Pennsylvania Avenue, NW  Washington, DC 20220 If you have questions about a treaty and you are in the United States, Puerto Rico, or the U. Turbotax free edition S. Turbotax free edition Virgin Islands, you can call the IRS at 1-800-829-1040. Turbotax free edition Table 6–1. Turbotax free edition List of Tax Treaties (Updated through October 31, 2013) Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. Turbotax free edition D. Turbotax free edition ) Australia TIAS 10773 Dec. Turbotax free edition 1, 1983 1986-2 C. Turbotax free edition B. Turbotax free edition 220 1986-2 C. Turbotax free edition B. Turbotax free edition 246 Protocol TIAS Jan. Turbotax free edition 1, 2004     Austria TIAS Jan. Turbotax free edition 1, 1999     Bangladesh TIAS Jan. Turbotax free edition 1, 2007     Barbados TIAS 11090 Jan. Turbotax free edition 1, 1984 1991-2 C. Turbotax free edition B. Turbotax free edition 436 1991-2 C. Turbotax free edition B. Turbotax free edition 466 Protocol TIAS Jan. Turbotax free edition 1, 2005     Belgium TIAS Jan. Turbotax free edition 1, 2008     Bulgaria TIAS Jan. Turbotax free edition 1, 2009     Canada2 TIAS 11087 Jan. Turbotax free edition 1, 1985 1986-2 C. Turbotax free edition B. Turbotax free edition 258 1987-2 C. Turbotax free edition B. Turbotax free edition 298 Protocol TIAS Jan. Turbotax free edition 1, 2009     China, People's Republic of TIAS 12065 Jan. Turbotax free edition 1, 1987 1988-1 C. Turbotax free edition B. Turbotax free edition 414 1988-1 C. Turbotax free edition B. Turbotax free edition 447 Commonwealth of Independent States3 TIAS 8225 Jan. Turbotax free edition 1, 1976 1976-2 C. Turbotax free edition B. Turbotax free edition 463 1976-2 C. Turbotax free edition B. Turbotax free edition 475 Cyprus TIAS 10965 Jan. Turbotax free edition 1, 1986 1989-2 C. Turbotax free edition B. Turbotax free edition 280 1989-2 C. Turbotax free edition B. Turbotax free edition 314 Czech Republic TIAS Jan. Turbotax free edition 1, 1993     Denmark TIAS Jan. Turbotax free edition 1, 2001     Protocol TIAS Jan. Turbotax free edition 1, 2008     Egypt TIAS 10149 Jan. Turbotax free edition 1, 1982 1982-1 C. Turbotax free edition B. Turbotax free edition 219 1982-1 C. Turbotax free edition B. Turbotax free edition 243 Estonia TIAS Jan. Turbotax free edition 1, 2000     Finland TIAS 12101 Jan. Turbotax free edition 1, 1991     Protocol TIAS Jan. Turbotax free edition 1, 2008     France TIAS Jan. Turbotax free edition 1, 1996     Protocol TIAS Jan. Turbotax free edition 1, 2009     Germany TIAS Jan. Turbotax free edition 1, 1990     Protocol TIAS Jan. Turbotax free edition 1, 2008     Greece TIAS 2902 Jan. Turbotax free edition 1, 1953 1958-2 C. Turbotax free edition B. Turbotax free edition 1054 T. Turbotax free edition D. Turbotax free edition 6109, 1954-2 C. Turbotax free edition B. Turbotax free edition 638 Hungary TIAS 9560 Jan. Turbotax free edition 1, 1980 1980-1 C. Turbotax free edition B. Turbotax free edition 333 1980-1 C. Turbotax free edition B. Turbotax free edition 354 Iceland TIAS 8151 Jan. Turbotax free edition 1, 2009     India TIAS Jan. Turbotax free edition 1, 1991     Indonesia TIAS 11593 Jan. Turbotax free edition 1, 1990     Ireland TIAS Jan. Turbotax free edition 1, 1998     Israel TIAS Jan. Turbotax free edition 1, 1995     Italy TIAS Jan. Turbotax free edition 1, 2010     Jamaica TIAS 10207 Jan. Turbotax free edition 1, 1982 1982-1 C. Turbotax free edition B. Turbotax free edition 257 1982-1 C. Turbotax free edition B. Turbotax free edition 291 Japan TIAS Jan. Turbotax free edition 1, 2005     Kazakhstan TIAS Jan. Turbotax free edition 1, 1996     Korea, South TIAS 9506 Jan. Turbotax free edition 1, 1980 1979-2 C. Turbotax free edition B. Turbotax free edition 435 1979-2 C. Turbotax free edition B. Turbotax free edition 458 Latvia TIAS Jan. Turbotax free edition 1, 2000     Lithuania TIAS Jan. Turbotax free edition 1, 2000     Luxembourg TIAS Jan. Turbotax free edition 1, 2001     Malta TIAS Jan. Turbotax free edition 1, 2011     Mexico TIAS Jan. Turbotax free edition 1,1994     Protocol TIAS Jan. Turbotax free edition 1, 2004               Table 6–1 (continued). Turbotax free edition Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. Turbotax free edition D. Turbotax free edition ) Morocco TIAS 10195 Jan. Turbotax free edition 1, 1981 1982-2 C. Turbotax free edition B. Turbotax free edition 405 1982-2 C. Turbotax free edition B. Turbotax free edition 427 Netherlands TIAS Jan. Turbotax free edition 1, 1994     Protocol TIAS Jan. Turbotax free edition 1, 2005     New Zealand TIAS 10772 Nov. Turbotax free edition 2, 1983 1990-2 C. Turbotax free edition B. Turbotax free edition 274 1990-2 C. Turbotax free edition B. Turbotax free edition 303 Protocol TIAS Jan. Turbotax free edition 1, 2011     Norway TIAS 7474 Jan. Turbotax free edition 1, 1971 1973-1 C. Turbotax free edition B. Turbotax free edition 669 1973-1 C. Turbotax free edition B. Turbotax free edition 693 Protocol TIAS 10205 Jan. Turbotax free edition 1, 1982 1982-2 C. Turbotax free edition B. Turbotax free edition 440 1982-2 C. Turbotax free edition B. Turbotax free edition 454 Pakistan TIAS 4232 Jan. Turbotax free edition 1, 1959 1960-2 C. Turbotax free edition B. Turbotax free edition 646 T. Turbotax free edition D. Turbotax free edition 6431, 1960-1 C. Turbotax free edition B. Turbotax free edition 755 Philippines TIAS 10417 Jan. Turbotax free edition 1, 1983 1984-2 C. Turbotax free edition B. Turbotax free edition 384 1984-2 C. Turbotax free edition B. Turbotax free edition 412 Poland TIAS 8486 Jan. Turbotax free edition 1, 1974 1977-1 C. Turbotax free edition B. Turbotax free edition 416 1977-1 C. Turbotax free edition B. Turbotax free edition 427 Portugal TIAS Jan. Turbotax free edition 1, 1996     Romania TIAS 8228 Jan. Turbotax free edition 1, 1974 1976-2 C. Turbotax free edition B. Turbotax free edition 492 1976-2 C. Turbotax free edition B. Turbotax free edition 504 Russia TIAS Jan. Turbotax free edition 1, 1994     Slovak Republic TIAS Jan. Turbotax free edition 1, 1993     Slovenia TIAS Jan. Turbotax free edition 1, 2002     South Africa TIAS Jan. Turbotax free edition 1, 1998     Spain TIAS Jan. Turbotax free edition 1, 1991     Sri Lanka TIAS Jan. Turbotax free edition 1, 2004     Sweden TIAS Jan. Turbotax free edition 1, 1996     Protocol TIAS Jan. Turbotax free edition 1, 2007     Switzerland TIAS Jan. Turbotax free edition 1, 1998     Thailand TIAS Jan. Turbotax free edition 1, 1998     Trinidad and Tobago TIAS 7047 Jan. Turbotax free edition 1, 1970 1971-2 C. Turbotax free edition B. Turbotax free edition 479   Tunisia TIAS Jan. Turbotax free edition 1, 1990     Turkey TIAS Jan. Turbotax free edition 1, 1998     Ukraine TIAS Jan. Turbotax free edition 1, 2001     United Kingdom TIAS Jan. Turbotax free edition 1, 2004     Venezuela TIAS Jan. Turbotax free edition 1, 2000      1(TIAS) — Treaties and Other International Act Series. Turbotax free edition  2Information on the treaty can be found in Publication 597, Information on the United States—Canada Income Tax Treaty. Turbotax free edition 3The U. Turbotax free edition S. Turbotax free edition -U. Turbotax free edition S. Turbotax free edition S. Turbotax free edition R. Turbotax free edition income tax treaty applies to the countries of Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan. Turbotax free edition Prev  Up  Next   Home   More Online Publications