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Website Can I Efile Past Year Tax Returns

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Website Can I Efile Past Year Tax Returns

Website can i efile past year tax returns 10. Website can i efile past year tax returns   Indoor Tanning Services Tax Table of Contents The tax on indoor tanning service is 10% of the amount paid for that service. Website can i efile past year tax returns The tax is paid by the person paying for the services and is collected by the person receiving payment for the indoor tanning services. Website can i efile past year tax returns Definition of indoor tanning services. Website can i efile past year tax returns   Indoor tanning service means a service employing any electronic product designed to incorporate one or more ultraviolet lamps and intended for the irradiation of an individual by ultraviolet radiation, with wavelengths in air between 200 and 400 nanometers, to induce skin tanning. Website can i efile past year tax returns The term does not include phototherapy service performed by, and on the premises of, a licensed medical professional (such as a dermatologist, psychologist, or registered nurse). Website can i efile past year tax returns See regulations section 49. Website can i efile past year tax returns 5000B-1 for more information, and special rules for qualified physical fitness facilities, undesignated payment cards, and bundled payments. Website can i efile past year tax returns File Form 720. Website can i efile past year tax returns   The person receiving the payment for indoor tanning services (collector) must collect and remit the tax and file the return. Website can i efile past year tax returns If the tax is not collected for any reason, the collector is liable for the tax. Website can i efile past year tax returns The collector is not required to make semimonthly deposits of the tax. Website can i efile past year tax returns Prev  Up  Next   Home   More Online Publications
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Identity Protection Tips

Top tips every taxpayer should know about identity theft

Identity theft often starts outside of the tax administration system when someone's personal information is stolen or lost. Identity thieves may then use a taxpayer's identity to fraudulently file a tax return and claim a refund. In other cases, the identity thief uses the taxpayer's personal information in order to get a job. The legitimate taxpayer may be unaware that anything has happened until they file their return later in the filing season and discover two returns have been filed using the same Social Security number.

These are the IRS' top tips to help you avoid becoming the victim of an identity thief.

  1. The IRS does not initiate contact with taxpayers by email or social media tools to request personal or financial information. The IRS does not send emails stating you are being electronically audited or that you are getting a refund. This includes any type of electronic communication, such as text messages and social media channels.

  2. If you receive a scam email claiming to be from the IRS, forward it to the IRS at phishing@irs.gov.

  3. Identity thieves access your personal information by many different means, including:
    • Stealing your wallet or purse
    • Posing as someone who needs information about you through a phone call or email
    • Looking through your trash for personal information
    • Accessing information you provide to an unsecured Internet site.

  4. If you discover a website that claims to be the IRS but does not begin with 'www.irs.gov', forward that link to the IRS at phishing@irs.gov.

  5. To learn how to identify a secure website, visit the Federal Trade Commission's website.

  6. If your SSN is stolen, another individual may use it to get a job. That person's employer may report income earned by them to the IRS using your SSN, thus making it appear you did not report all of your income on your tax return.

    When this occurs, you should contact the IRS to show the income is not yours. After the IRS authenticates who you are, your tax record will be updated to reflect only your information. The IRS will use this information to minimize future occurrences.

  7. Your identity may have been stolen if a letter from the IRS indicates more than one tax return was filed for you or the letter states you received wages from an employer you don't know. If you receive such a letter from the IRS, leading you to believe your identity has been stolen, respond immediately to the name, address or phone number on the IRS notice. If you believe the notice is not from the IRS, contact the IRS to determine if the letter is a legitimate IRS notice.

  8. If your tax records are not currently affected by identity theft, but you believe you may be at risk due to a lost wallet, questionable credit card activity, or credit report, you need to provide the IRS with proof of your identity. You should submit a copy of your valid government-issued identification, such as a Social Security card, driver's license or passport, along with a copy of a police report and/or a completed IRS Form 14039, Identity Theft Affidavit, which should be faxed to the IRS at 1-855-807-5720. Please be sure to write clearly.

    As an option, you can also contact the IRS Identity Protection Specialized Unit, toll-free at 1-800-908-4490. IPSU hours of Operation: Monday - Friday, 7:00 a.m. - 7:00 p.m. your local time (Alaska & Hawaii follow Pacific Time).

    You should also follow FTC's guidance for reporting identity theft

  9. Show your Social Security card to your employer when you start a job or to your financial institution for tax reporting purposes. Do not routinely carry your card or other documents that display your SSN.

  10. For more information about identity theft, including information about how to report identity theft, phishing and related fraudulent activity, visit the IRS Identity Theft Protection page, which you can find by searching identity theft on the IRS.gov home page.

  11. IRS impersonation schemes flourish during tax season and can take the form of email, websites, even tweets. Scammers may also use a phone or fax to reach their victims. If you receive a paper letter or notice via mail claiming to be the IRS but you suspect it is a scam, check the IRS phishing page at IRS.gov/phishing to determine if it is a legitimate IRS notice or letter. If it is a legitimate IRS notice or letter, reply if needed. If the caller or party that sent the paper letter is not legitimate, contact the Treasury Inspector General for Tax Administration at 1-800-366-4484. You may also fax the notice/letter you received plus any related or supporting information to TIGTA. Note: This is not a toll-free FAX number 1-202-927-7018.

  12. While preparing your tax return for electronic filing, make sure to use a strong password to protect the data file. Once your return has been e-filed, save the file to a CD or flash drive and then delete the personal return information from your hard drive. Store the CD or flash drive in a safe place, such as a lock box or safe. If working with an accountant, you should query them on what measures they take to protect your information.

  13. If you have information about the identity thief that impacted your personal information negatively, file an online complaint with the Internet Crime Complaint Center. The IC3 gives victims of cyber crime a convenient and easy-to-use reporting mechanism that alerts authorities of suspected criminal or civil violations. IC3 sends every complaint to one or more law enforcement or regulatory agencies that have jurisdiction over the matter.

 


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Page Last Reviewed or Updated: 06-Dec-2013

The Website Can I Efile Past Year Tax Returns

Website can i efile past year tax returns 6. Website can i efile past year tax returns   How To Report Table of Contents Where To ReportGifts. Website can i efile past year tax returns Statutory employees. Website can i efile past year tax returns Vehicle Provided by Your Employer ReimbursementsAccountable Plans Nonaccountable Plans Rules for Independent Contractors and Clients How To Use Per Diem Rate TablesThe Two Substantiation Methods Transition Rules Completing Forms 2106 and 2106-EZInformation on use of cars. Website can i efile past year tax returns Standard mileage rate. Website can i efile past year tax returns Actual expenses. Website can i efile past year tax returns Car rentals. Website can i efile past year tax returns Hours of service limits. Website can i efile past year tax returns Allocating your reimbursement. Website can i efile past year tax returns 1. Website can i efile past year tax returns Limit on meals and entertainment. Website can i efile past year tax returns 2. Website can i efile past year tax returns Limit on miscellaneous itemized deductions. Website can i efile past year tax returns 3. Website can i efile past year tax returns Limit on total itemized deductions. Website can i efile past year tax returns Special Rules This chapter explains where and how to report the expenses discussed in this publication. Website can i efile past year tax returns It discusses reimbursements and how to treat them under accountable and nonaccountable plans. Website can i efile past year tax returns It also explains rules for independent contractors and clients, fee-basis officials, certain performing artists, Armed Forces reservists, and certain disabled employees. Website can i efile past year tax returns The chapter ends with illustrations of how to report travel, entertainment, gift, and car expenses on Forms 2106 and 2106-EZ. Website can i efile past year tax returns Where To Report This section provides general information on where to report the expenses discussed in this publication. Website can i efile past year tax returns Self-employed. Website can i efile past year tax returns   You must report your income and expenses on Schedule C (Form 1040) or Schedule C-EZ (Form 1040) if you are a sole proprietor, or on Schedule F (Form 1040) if you are a farmer. Website can i efile past year tax returns You do not use Form 2106 or 2106-EZ. Website can i efile past year tax returns    If you claim car or truck expenses, you must provide certain information on the use of your vehicle. Website can i efile past year tax returns You provide this information on Schedule C (Form 1040), Schedule C-EZ (Form 1040), or Form 4562. Website can i efile past year tax returns   If you file Schedule C (Form 1040): Report your travel expenses, except meals, on line 24a, Report your deductible meals (actual cost or standard meal allowance) and entertainment on line 24b, Report your gift expenses and transportation expenses, other than car expenses, on line 27a, and Report your car expenses on line 9. Website can i efile past year tax returns Complete Part IV of the form unless you have to file Form 4562 for depreciation or amortization. Website can i efile past year tax returns   If you file Schedule C-EZ (Form 1040), report the total of all business expenses on line 2. Website can i efile past year tax returns You can only include 50% of your meals and entertainment in that total. Website can i efile past year tax returns If you include car expenses, you must also complete Part III of the form. Website can i efile past year tax returns    If you file Schedule F (Form 1040): Report your car expenses on line 10. Website can i efile past year tax returns Attach Form 4562 and provide information on the use of your car in Part V of Form 4562. Website can i efile past year tax returns Report all other business expenses discussed in this publication on line 32. Website can i efile past year tax returns You can only include 50% of your meals and entertainment on that line. Website can i efile past year tax returns See your form instructions for more information on how to complete your tax return. Website can i efile past year tax returns Both self-employed and an employee. Website can i efile past year tax returns   If you are both self-employed and an employee, you must keep separate records for each business activity. Website can i efile past year tax returns Report your business expenses for self-employment on Schedule C (Form 1040), Schedule C-EZ (Form 1040), or Schedule F (Form 1040), as discussed earlier. Website can i efile past year tax returns Report your business expenses for your work as an employee on Form 2106 or 2106-EZ, as discussed next. Website can i efile past year tax returns Employees. Website can i efile past year tax returns    If you are an employee, you generally must complete Form 2106 to deduct your travel, transportation, and entertainment expenses. Website can i efile past year tax returns However, you can use the shorter Form 2106-EZ instead of Form 2106 if you meet all of the following conditions. Website can i efile past year tax returns You are an employee deducting expenses attributable to your job. Website can i efile past year tax returns You were not reimbursed by your employer for your expenses (amounts included in box 1 of your Form W-2 are not considered reimbursements). Website can i efile past year tax returns If you claim car expenses, you use the standard mileage rate. Website can i efile past year tax returns   For more information on how to report your expenses on Forms 2106 and 2106-EZ, see Completing Forms 2106 and 2106-EZ , later. Website can i efile past year tax returns Gifts. Website can i efile past year tax returns   If you did not receive any reimbursements (or the reimbursements were all included in box 1 of your Form W-2), the only business expense you are claiming is for gifts, and the Special Rules discussed later do not apply to you, do not complete Form 2106 or 2106-EZ. Website can i efile past year tax returns Instead, claim the amount of your deductible gifts directly on line 21 of Schedule A (Form 1040). Website can i efile past year tax returns Statutory employees. Website can i efile past year tax returns    If you received a Form W-2 and the “Statutory employee” box in box 13 was checked, report your income and expenses related to that income on Schedule C (Form 1040) or Schedule C-EZ (Form 1040). Website can i efile past year tax returns Do not complete Form 2106 or 2106-EZ. Website can i efile past year tax returns   Statutory employees include full-time life insurance salespersons, certain agent or commission drivers, traveling salespersons, and certain homeworkers. Website can i efile past year tax returns If you are entitled to a reimbursement from your employer but you do not claim it, you cannot claim a deduction for the expenses to which that unclaimed reimbursement applies. Website can i efile past year tax returns Reimbursement for personal expenses. Website can i efile past year tax returns    If your employer reimburses you for nondeductible personal expenses, such as for vacation trips, your employer must report the reimbursement as wage income in box 1 of your Form W-2. Website can i efile past year tax returns You cannot deduct personal expenses. Website can i efile past year tax returns Income-producing property. Website can i efile past year tax returns   If you have travel or transportation expenses related to income-producing property, report your deductible expenses on the form appropriate for that activity. Website can i efile past year tax returns   For example, if you have rental real estate income and expenses, report your expenses on Schedule E (Form 1040), Supplemental Income and Loss. Website can i efile past year tax returns See Publication 527, Residential Rental Property, for more information on the rental of real estate. Website can i efile past year tax returns If you have deductible investment-related transportation expenses, report them on Schedule A (Form 1040), line 23. Website can i efile past year tax returns Vehicle Provided by Your Employer If your employer provides you with a car, you may be able to deduct the actual expenses of operating that car for business purposes. Website can i efile past year tax returns The amount you can deduct depends on the amount that your employer included in your income and the business and personal miles you drove during the year. Website can i efile past year tax returns You cannot use the standard mileage rate. Website can i efile past year tax returns Value reported on Form W-2. Website can i efile past year tax returns   Your employer can figure and report either the actual value of your personal use of the car or the value of the car as if you used it only for personal purposes (100% income inclusion). Website can i efile past year tax returns Your employer must separately state the amount if 100% of the annual lease value was included in your income. Website can i efile past year tax returns If you are unsure of the amount included on your Form W-2, ask your employer. Website can i efile past year tax returns Full value included in your income. Website can i efile past year tax returns   You can deduct the value of the business use of an employer-provided car if your employer reported 100% of the value of the car in your income. Website can i efile past year tax returns On your 2013 Form W-2, the amount of the value will be included in box 1, Wages, tips, other compensation, and box 14. Website can i efile past year tax returns    To claim your expenses, complete Form 2106, Part II, Sections A and C. Website can i efile past year tax returns Enter your actual expenses on line 23 of Section C and include the entire value of the employer-provided car on line 25. Website can i efile past year tax returns Complete the rest of the form. Website can i efile past year tax returns Less than full value included in your income. Website can i efile past year tax returns   If less than the full annual lease value of the car was included on your Form W-2, this means that your Form W-2 only includes the value of your personal use of the car. Website can i efile past year tax returns Do not enter this value on your Form 2106 because it is not deductible. Website can i efile past year tax returns   If you paid any actual costs (that your employer did not provide or reimburse you for) to operate the car, you can deduct the business portion of those costs. Website can i efile past year tax returns Examples of costs that you may have are gas, oil, and repairs. Website can i efile past year tax returns Complete Form 2106, Part II, Sections A and C. Website can i efile past year tax returns Enter your actual costs on line 23 of Section C and leave line 25 blank. Website can i efile past year tax returns Complete the rest of the form. Website can i efile past year tax returns Reimbursements This section explains what to do when you receive an advance or are reimbursed for any of the employee business expenses discussed in this publication. Website can i efile past year tax returns If you received an advance, allowance, or reimbursement for your expenses, how you report this amount and your expenses depends on whether your employer reimbursed you under an accountable plan or a nonaccountable plan. Website can i efile past year tax returns This section explains the two types of plans, how per diem and car allowances simplify proving the amount of your expenses, and the tax treatment of your reimbursements and expenses. Website can i efile past year tax returns It also covers rules for independent contractors. Website can i efile past year tax returns No reimbursement. Website can i efile past year tax returns   You are not reimbursed or given an allowance for your expenses if you are paid a salary or commission with the understanding that you will pay your own expenses. Website can i efile past year tax returns In this situation, you have no reimbursement or allowance arrangement, and you do not have to read this section on reimbursements. Website can i efile past year tax returns Instead, see Completing Forms 2106 and 2106-EZ , later, for information on completing your tax return. Website can i efile past year tax returns Reimbursement, allowance, or advance. Website can i efile past year tax returns   A reimbursement or other expense allowance arrangement is a system or plan that an employer uses to pay, substantiate, and recover the expenses, advances, reimbursements, and amounts charged to the employer for employee business expenses. Website can i efile past year tax returns Arrangements include per diem and car allowances. Website can i efile past year tax returns    A per diem allowance is a fixed amount of daily reimbursement your employer gives you for your lodging, meals, and incidental expenses when you are away from home on business. Website can i efile past year tax returns (The term “ incidental expenses ” is defined in chapter 1 under Standard Meal Allowance. Website can i efile past year tax returns ) A car allowance is an amount your employer gives you for the business use of your car. Website can i efile past year tax returns   Your employer should tell you what method of reimbursement is used and what records you must provide. Website can i efile past year tax returns Employers. Website can i efile past year tax returns   If you are an employer and you reimburse employee business expenses, how you treat this reimbursement on your employee's Form W-2 depends in part on whether you have an accountable plan. Website can i efile past year tax returns Reimbursements treated as paid under an accountable plan, as explained next, are not reported as pay. Website can i efile past year tax returns Reimbursements treated as paid under nonaccountable plans , as explained later, are reported as pay. Website can i efile past year tax returns See Publication 15 (Circular E), Employer's Tax Guide, for information on employee pay. Website can i efile past year tax returns Accountable Plans To be an accountable plan, your employer's reimbursement or allowance arrangement must include all of the following rules: Your expenses must have a business connection — that is, you must have paid or incurred deductible expenses while performing services as an employee of your employer. Website can i efile past year tax returns You must adequately account to your employer for these expenses within a reasonable period of time. Website can i efile past year tax returns You must return any excess reimbursement or allowance within a reasonable period of time. Website can i efile past year tax returns “ Adequate accounting ” and “ returning excess reimbursements ” are discussed later. Website can i efile past year tax returns An excess reimbursement or allowance is any amount you are paid that is more than the business-related expenses that you adequately accounted for to your employer. Website can i efile past year tax returns Reasonable period of time. Website can i efile past year tax returns   The definition of reasonable period of time depends on the facts and circumstances of your situation. Website can i efile past year tax returns However, regardless of the facts and circumstances of your situation, actions that take place within the times specified in the following list will be treated as taking place within a reasonable period of time. Website can i efile past year tax returns You receive an advance within 30 days of the time you have an expense. Website can i efile past year tax returns You adequately account for your expenses within 60 days after they were paid or incurred. Website can i efile past year tax returns You return any excess reimbursement within 120 days after the expense was paid or incurred. Website can i efile past year tax returns You are given a periodic statement (at least quarterly) that asks you to either return or adequately account for outstanding advances and you comply within 120 days of the statement. Website can i efile past year tax returns Employee meets accountable plan rules. Website can i efile past year tax returns   If you meet the three rules for accountable plans, your employer should not include any reimbursements in your income in box 1 of your Form W-2. Website can i efile past year tax returns If your expenses equal your reimbursements, you do not complete Form 2106. Website can i efile past year tax returns You have no deduction since your expenses and reimbursement are equal. Website can i efile past year tax returns    If your employer included reimbursements in box 1 of your Form W-2 and you meet all the rules for accountable plans, ask your employer for a corrected Form W-2. Website can i efile past year tax returns Accountable plan rules not met. Website can i efile past year tax returns   Even though you are reimbursed under an accountable plan, some of your expenses may not meet all three rules. Website can i efile past year tax returns All reimbursements that fail to meet all three rules for accountable plans are generally treated as having been reimbursed under a nonaccountable plan (discussed later). Website can i efile past year tax returns Failure to return excess reimbursements. Website can i efile past year tax returns   If you are reimbursed under an accountable plan, but you fail to return, within a reasonable time, any amounts in excess of the substantiated amounts, the amounts paid in excess of the substantiated expenses are treated as paid under a nonaccountable plan. Website can i efile past year tax returns See Reasonable period of time , earlier, and Returning Excess Reimbursements , later. Website can i efile past year tax returns Reimbursement of nondeductible expenses. Website can i efile past year tax returns   You may be reimbursed under your employer's accountable plan for expenses related to that employer's business, some of which are deductible as employee business expenses and some of which are not deductible. Website can i efile past year tax returns The reimbursements you receive for the nondeductible expenses do not meet rule (1) for accountable plans, and they are treated as paid under a nonaccountable plan. Website can i efile past year tax returns Example. Website can i efile past year tax returns Your employer's plan reimburses you for travel expenses while away from home on business and also for meals when you work late at the office, even though you are not away from home. Website can i efile past year tax returns The part of the arrangement that reimburses you for the nondeductible meals when you work late at the office is treated as paid under a nonaccountable plan. Website can i efile past year tax returns The employer makes the decision whether to reimburse employees under an accountable plan or a nonaccountable plan. Website can i efile past year tax returns If you are an employee who receives payments under a nonaccountable plan, you cannot convert these amounts to payments under an accountable plan by voluntarily accounting to your employer for the expenses and voluntarily returning excess reimbursements to the employer. Website can i efile past year tax returns Adequate Accounting One of the rules for an accountable plan is that you must adequately account to your employer for your expenses. Website can i efile past year tax returns You adequately account by giving your employer a statement of expense, an account book, a diary, or a similar record in which you entered each expense at or near the time you had it, along with documentary evidence (such as receipts) of your travel, mileage, and other employee business expenses. Website can i efile past year tax returns (See Table 5-1 in chapter 5 for details you need to enter in your record and documents you need to prove certain expenses. Website can i efile past year tax returns ) A per diem or car allowance satisfies the adequate accounting requirement under certain conditions. Website can i efile past year tax returns See Per Diem and Car Allowances , later. Website can i efile past year tax returns You must account for all amounts you received from your employer during the year as advances, reimbursements, or allowances. Website can i efile past year tax returns This includes amounts you charged to your employer by credit card or other method. Website can i efile past year tax returns You must give your employer the same type of records and supporting information that you would have to give to the IRS if the IRS questioned a deduction on your return. Website can i efile past year tax returns You must pay back the amount of any reimbursement or other expense allowance for which you do not adequately account or that is more than the amount for which you accounted. Website can i efile past year tax returns Per Diem and Car Allowances If your employer reimburses you for your expenses using a per diem or a car allowance, you can generally use the allowance as proof for the amount of your expenses. Website can i efile past year tax returns A per diem or car allowance satisfies the adequate accounting requirements for the amount of your expenses only if all the following conditions apply. Website can i efile past year tax returns Your employer reasonably limits payments of your expenses to those that are ordinary and necessary in the conduct of the trade or business. Website can i efile past year tax returns The allowance is similar in form to and not more than the federal rate (defined later). Website can i efile past year tax returns You prove the time (dates), place, and business purpose of your expenses to your employer (as explained in Table 5-1 ) within a reasonable period of time. Website can i efile past year tax returns You are not related to your employer (as defined next). Website can i efile past year tax returns If you are related to your employer, you must be able to prove your expenses to the IRS even if you have already adequately accounted to your employer and returned any excess reimbursement. Website can i efile past year tax returns If the IRS finds that an employer's travel allowance practices are not based on reasonably accurate estimates of travel costs (including recognition of cost differences in different areas for per diem amounts), you will not be considered to have accounted to your employer. Website can i efile past year tax returns In this case, you must be able to prove your expenses to the IRS. Website can i efile past year tax returns Related to employer. Website can i efile past year tax returns   You are related to your employer if: Your employer is your brother or sister, half brother or half sister, spouse, ancestor, or lineal descendant, Your employer is a corporation in which you own, directly or indirectly, more than 10% in value of the outstanding stock, or Certain relationships (such as grantor, fiduciary, or beneficiary) exist between you, a trust, and your employer. Website can i efile past year tax returns You may be considered to indirectly own stock, for purposes of (2), if you have an interest in a corporation, partnership, estate, or trust that owns the stock or if a member of your family or your partner owns the stock. Website can i efile past year tax returns The federal rate. Website can i efile past year tax returns   The federal rate can be figured using any one of the following methods. Website can i efile past year tax returns For per diem amounts: The regular federal per diem rate. Website can i efile past year tax returns The standard meal allowance. Website can i efile past year tax returns The high-low rate. Website can i efile past year tax returns For car expenses: The standard mileage rate. Website can i efile past year tax returns A fixed and variable rate (FAVR). Website can i efile past year tax returns    For per diem amounts, use the rate in effect for the area where you stop for sleep or rest. Website can i efile past year tax returns Regular federal per diem rate. Website can i efile past year tax returns   The regular federal per diem rate is the highest amount that the federal government will pay to its employees for lodging, meals, and incidental expenses (or meals and incidental expenses only) while they are traveling away from home in a particular area. Website can i efile past year tax returns The rates are different for different locations. Website can i efile past year tax returns Your employer should have these rates available. Website can i efile past year tax returns You can also find federal per diem rates at www. Website can i efile past year tax returns gsa. Website can i efile past year tax returns gov/perdiem. Website can i efile past year tax returns The standard meal allowance. Website can i efile past year tax returns   The standard meal allowance (discussed in chapter 1) is the federal rate for meals and incidental expenses (M&IE). Website can i efile past year tax returns The rate for most small localities in the United States is $46 a day. Website can i efile past year tax returns Most major cities and many other localities qualify for higher rates. Website can i efile past year tax returns You can find this information on the Internet at www. Website can i efile past year tax returns gsa. Website can i efile past year tax returns gov/perdiem. Website can i efile past year tax returns   You receive an allowance only for meals and incidental expenses when your employer does one of the following. Website can i efile past year tax returns Provides you with lodging (furnishes it in kind). Website can i efile past year tax returns Reimburses you, based on your receipts, for the actual cost of your lodging. Website can i efile past year tax returns Pays the hotel, motel, etc. Website can i efile past year tax returns , directly for your lodging. Website can i efile past year tax returns Does not have a reasonable belief that you had (or will have) lodging expenses, such as when you stay with friends or relatives or sleep in the cab of your truck. Website can i efile past year tax returns Figures the allowance on a basis similar to that used in computing your compensation, such as number of hours worked or miles traveled. Website can i efile past year tax returns High-low rate. Website can i efile past year tax returns   This is a simplified method of computing the federal per diem rate for travel within the continental United States. Website can i efile past year tax returns It eliminates the need to keep a current list of the per diem rates for each city. Website can i efile past year tax returns   Under the high-low method, the per diem amount for travel during January through September of 2013 is $242 (including $65 for M&IE) for certain high-cost locations. Website can i efile past year tax returns All other areas have a per diem amount of $163 (including $52 for M&IE). Website can i efile past year tax returns For more information, see Notice 2012-63, which can be found on the Internet at www. Website can i efile past year tax returns irs. Website can i efile past year tax returns gov/irb/2012-42_IRB/ar12. Website can i efile past year tax returns html. Website can i efile past year tax returns    Effective October 1, 2013, the per diem rate for certain high-cost locations increased to $251 (including $65 for M&IE). Website can i efile past year tax returns The rate for all other locations increased to $170 (including $52 for M&IE). Website can i efile past year tax returns Employers who did not use the high-low method during the first 9 months of 2013 cannot begin to use it before 2014. Website can i efile past year tax returns For more information, see Notice 2013-65, which can be found on the Internet at www. Website can i efile past year tax returns irs. Website can i efile past year tax returns gov/pub/irs-drop/n-13–65. Website can i efile past year tax returns pdf and Revenue Procedure 2011-47 at www. Website can i efile past year tax returns irs. Website can i efile past year tax returns gov/irb/2011-42_IRB/ar12. Website can i efile past year tax returns html. Website can i efile past year tax returns Prorating the standard meal allowance on partial days of travel. Website can i efile past year tax returns   The standard meal allowance is for a full 24-hour day of travel. Website can i efile past year tax returns If you travel for part of a day, such as on the days you depart and return, you must prorate the full-day M&IE rate. Website can i efile past year tax returns This rule also applies if your employer uses the regular federal per diem rate or the high-low rate. Website can i efile past year tax returns   You can use either of the following methods to figure the federal M&IE for that day. Website can i efile past year tax returns Method 1: For the day you depart, add 3/4 of the standard meal allowance amount for that day. Website can i efile past year tax returns For the day you return, add 3/4 of the standard meal allowance amount for the preceding day. Website can i efile past year tax returns Method 2: Prorate the standard meal allowance using any method you consistently apply in accordance with reasonable business practice. Website can i efile past year tax returns For example, an employer can treat 2 full days of per diem (that includes M&IE) paid for travel away from home from 9 a. Website can i efile past year tax returns m. Website can i efile past year tax returns of one day to 5 p. Website can i efile past year tax returns m. Website can i efile past year tax returns of the next day as being no more than the federal rate. Website can i efile past year tax returns This is true even though a federal employee would be limited to a reimbursement of M&IE for only 1½ days of the federal M&IE rate. Website can i efile past year tax returns The standard mileage rate. Website can i efile past year tax returns   This is a set rate per mile that you can use to compute your deductible car expenses. Website can i efile past year tax returns For 2013, the standard mileage rate for the cost of operating your car for business use is 56½ cents per mile. Website can i efile past year tax returns Fixed and variable rate (FAVR). Website can i efile past year tax returns   This is an allowance your employer may use to reimburse your car expenses. Website can i efile past year tax returns Under this method, your employer pays an allowance that includes a combination of payments covering fixed and variable costs, such as a cents-per-mile rate to cover your variable operating costs (such as gas, oil, etc. Website can i efile past year tax returns ) plus a flat amount to cover your fixed costs (such as depreciation (or lease payments), insurance, etc. Website can i efile past year tax returns ). Website can i efile past year tax returns If your employer chooses to use this method, your employer will request the necessary records from you. Website can i efile past year tax returns Reporting your expenses with a per diem or car allowance. Website can i efile past year tax returns   If your reimbursement is in the form of an allowance received under an accountable plan, the following facts affect your reporting. Website can i efile past year tax returns The federal rate. Website can i efile past year tax returns Whether the allowance or your actual expenses were more than the federal rate. Website can i efile past year tax returns The following discussions explain where to report your expenses depending upon how the amount of your allowance compares to the federal rate. Website can i efile past year tax returns Allowance less than or equal to the federal rate. Website can i efile past year tax returns   If your allowance is less than or equal to the federal rate, the allowance will not be included in box 1 of your Form W-2. Website can i efile past year tax returns You do not need to report the related expenses or the allowance on your return if your expenses are equal to or less than the allowance. Website can i efile past year tax returns   However, if your actual expenses are more than your allowance, you can complete Form 2106 and deduct the excess amount on Schedule A (Form 1040). Website can i efile past year tax returns If you are using actual expenses, you must be able to prove to the IRS the total amount of your expenses and reimbursements for the entire year. Website can i efile past year tax returns If you are using the standard meal allowance or the standard mileage rate, you do not have to prove that amount. Website can i efile past year tax returns Example 1. Website can i efile past year tax returns In April, Jeremy takes a 2-day business trip to Denver. Website can i efile past year tax returns The federal rate for Denver is $215 per day. Website can i efile past year tax returns As required by his employer's accountable plan, he accounts for the time (dates), place, and business purpose of the trip. Website can i efile past year tax returns His employer reimburses him $215 a day ($430 total) for living expenses. Website can i efile past year tax returns Jeremy's living expenses in Denver are not more than $215 a day. Website can i efile past year tax returns Jeremy's employer does not include any of the reimbursement on his Form W-2 and Jeremy does not deduct the expenses on his return. Website can i efile past year tax returns Example 2. Website can i efile past year tax returns In June, Matt takes a 2-day business trip to Boston. Website can i efile past year tax returns Matt's employer uses the high-low method to reimburse employees. Website can i efile past year tax returns Since Boston is a high-cost area, Matt is given an advance of $242 a day ($484 total) for his lodging, meals, and incidental expenses. Website can i efile past year tax returns Matt's actual expenses totaled $700. Website can i efile past year tax returns Since Matt's $700 of expenses are more than his $484 advance, he includes the excess expenses when he itemizes his deductions. Website can i efile past year tax returns Matt completes Form 2106 (showing all of his expenses and reimbursements). Website can i efile past year tax returns He must also allocate his reimbursement between his meals and other expenses as discussed later under Completing Forms 2106 and 2106-EZ . Website can i efile past year tax returns Example 3. Website can i efile past year tax returns Nicole drives 10,000 miles in 2013 for business. Website can i efile past year tax returns Under her employer's accountable plan, she accounts for the time (dates), place, and business purpose of each trip. Website can i efile past year tax returns Her employer pays her a mileage allowance of 40 cents a mile. Website can i efile past year tax returns Since Nicole's $5,650 expense computed under the standard mileage rate (10,000 miles x 56½ cents) is more than her $4,000 reimbursement (10,000 miles × 40 cents), she itemizes her deductions to claim the excess expense. Website can i efile past year tax returns Nicole completes Form 2106 (showing all her expenses and reimbursements) and enters $1,650 ($5,650 − $4,000) as an itemized deduction. Website can i efile past year tax returns Allowance more than the federal rate. Website can i efile past year tax returns   If your allowance is more than the federal rate, your employer must include the allowance amount up to the federal rate in box 12 of your Form W-2. Website can i efile past year tax returns This amount is not taxable. Website can i efile past year tax returns However, the excess allowance will be included in box 1 of your Form W-2. Website can i efile past year tax returns You must report this part of your allowance as if it were wage income. Website can i efile past year tax returns   If your actual expenses are less than or equal to the federal rate, you do not complete Form 2106 or claim any of your expenses on your return. Website can i efile past year tax returns   However, if your actual expenses are more than the federal rate, you can complete Form 2106 and deduct those excess expenses. Website can i efile past year tax returns You must report on Form 2106 your reimbursements up to the federal rate (as shown in box 12 of your Form W-2) and all your expenses. Website can i efile past year tax returns You should be able to prove these amounts to the IRS. Website can i efile past year tax returns Example 1. Website can i efile past year tax returns Laura lives and works in Austin. Website can i efile past year tax returns In July her employer sent her to Albuquerque for 4 days on business. Website can i efile past year tax returns Laura's employer paid the hotel directly for her lodging and reimbursed Laura $65 a day ($260 total) for meals and incidental expenses. Website can i efile past year tax returns Laura's actual meal expenses were not more than the federal rate for Albuquerque, which is $56 per day. Website can i efile past year tax returns Table 6-1. Website can i efile past year tax returns Reporting Travel, Entertainment, Gift, and Car Expenses and Reimbursements IF the type of reimbursement (or  other expense allowance)  arrangement is under: THEN the employer reports on Form W-2: AND the employee reports on  Form 2106: * An accountable plan with: Actual expense reimbursement: Adequate accounting made and excess returned. Website can i efile past year tax returns No amount. Website can i efile past year tax returns No amount. Website can i efile past year tax returns Actual expense reimbursement: Adequate accounting and return of excess both required but excess not returned. Website can i efile past year tax returns The excess amount as wages in box 1. Website can i efile past year tax returns No amount. Website can i efile past year tax returns Per diem or mileage allowance up to the federal rate: Adequate accounting made and excess returned. Website can i efile past year tax returns No amount. Website can i efile past year tax returns All expenses and reimbursements only if excess expenses are claimed. Website can i efile past year tax returns Otherwise, form is not filed. Website can i efile past year tax returns Per diem or mileage allowance up to the federal rate: Adequate accounting and return of excess both required but excess not returned. Website can i efile past year tax returns The excess amount as wages in box 1. Website can i efile past year tax returns The amount up to the federal rate is reported only in box 12—it is not reported in box 1. Website can i efile past year tax returns No amount. Website can i efile past year tax returns Per diem or mileage allowance exceeds the federal rate: Adequate accounting up to the federal rate only and excess not returned. Website can i efile past year tax returns The excess amount as wages in box 1. Website can i efile past year tax returns The amount up to the federal rate is reported only in box 12—it is not reported in box 1. Website can i efile past year tax returns All expenses (and reimbursements reported on Form W-2, box 12) only if expenses in excess of the federal rate are claimed. Website can i efile past year tax returns Otherwise, form is not filed. Website can i efile past year tax returns A nonaccountable plan with: Either adequate accounting or return of excess, or both, not required by plan. Website can i efile past year tax returns The entire amount as wages in box 1. Website can i efile past year tax returns All expenses. Website can i efile past year tax returns No reimbursement plan: The entire amount as wages in box 1. Website can i efile past year tax returns All expenses. Website can i efile past year tax returns * You may be able to use Form 2106-EZ. Website can i efile past year tax returns See Completing Forms 2106 and 2106-EZ . Website can i efile past year tax returns Her employer included the $36 that was more than the federal rate (($65 − $56) × 4) in box 1 of Laura's Form W-2. Website can i efile past year tax returns Her employer shows $224 ($56 a day × 4) in box 12 of her Form W-2. Website can i efile past year tax returns This amount is not included in Laura's income. Website can i efile past year tax returns Laura does not have to complete Form 2106; however, she must include the $36 in her gross income as wages (by reporting the total amount shown in box 1 of her Form W-2). Website can i efile past year tax returns Example 2. Website can i efile past year tax returns Joe also lives in Austin and works for the same employer as Laura. Website can i efile past year tax returns In May the employer sent Joe to San Diego for 4 days and paid the hotel directly for Joe's hotel bill. Website can i efile past year tax returns The employer reimbursed Joe $75 a day for his meals and incidental expenses. Website can i efile past year tax returns The federal rate for San Diego is $71 a day. Website can i efile past year tax returns Joe can prove that his actual meal expenses totaled $380. Website can i efile past year tax returns His employer's accountable plan will not pay more than $75 a day for travel to San Diego, so Joe does not give his employer the records that prove that he actually spent $380. Website can i efile past year tax returns However, he does account for the time, place, and business purpose of the trip. Website can i efile past year tax returns This is Joe's only business trip this year. Website can i efile past year tax returns Joe was reimbursed $300 ($75 × 4 days), which is $16 more than the federal rate of $284 ($71 × 4 days). Website can i efile past year tax returns The employer includes the $16 as income on Joe's Form W-2 in box 1. Website can i efile past year tax returns The employer also enters $284 in box 12 of Joe's Form W-2. Website can i efile past year tax returns Joe completes Form 2106 to figure his deductible expenses. Website can i efile past year tax returns He enters the total of his actual expenses for the year ($380) on Form 2106. Website can i efile past year tax returns He also enters the reimbursements that were not included in his income ($284). Website can i efile past year tax returns His total deductible expense, before the 50% limit, is $96. Website can i efile past year tax returns After he figures the 50% limit on his unreimbursed meals and entertainment, he will include the balance, $48, as an itemized deduction. Website can i efile past year tax returns Example 3. Website can i efile past year tax returns Debbie drives 10,000 miles in 2013 for business. Website can i efile past year tax returns Under her employer's accountable plan, she gets reimbursed 60 cents a mile, which is more than the standard mileage rate. Website can i efile past year tax returns Her total reimbursement is $6,000. Website can i efile past year tax returns Debbie's employer must include the reimbursement amount up to the standard mileage rate, $5,650 (10,000 × 56½ cents), in box 12 of her Form W-2. Website can i efile past year tax returns That amount is not taxable. Website can i efile past year tax returns Her employer must also include $350 ($6,000 − $5,650) in box 1 of her Form W-2. Website can i efile past year tax returns This is the reimbursement that is more than the standard mileage rate. Website can i efile past year tax returns If Debbie's expenses are equal to or less than the standard mileage rate, she would not complete Form 2106. Website can i efile past year tax returns If her expenses are more than the standard mileage rate, she would complete Form 2106 and report her total expenses and reimbursement (shown in box 12 of her Form W-2). Website can i efile past year tax returns She would then claim the excess expenses as an itemized deduction. Website can i efile past year tax returns Returning Excess Reimbursements Under an accountable plan, you are required to return any excess reimbursement or other expense allowances for your business expenses to the person paying the reimbursement or allowance. Website can i efile past year tax returns Excess reimbursement means any amount for which you did not adequately account within a reasonable period of time. Website can i efile past year tax returns For example, if you received a travel advance and you did not spend all the money on business-related expenses or you do not have proof of all your expenses, you have an excess reimbursement. Website can i efile past year tax returns “ Adequate accounting ” and “ reasonable period of time ” were discussed earlier in this chapter. Website can i efile past year tax returns Travel advance. Website can i efile past year tax returns   You receive a travel advance if your employer provides you with an expense allowance before you actually have the expense, and the allowance is reasonably expected to be no more than your expense. Website can i efile past year tax returns Under an accountable plan, you are required to adequately account to your employer for this advance and to return any excess within a reasonable period of time. Website can i efile past year tax returns   If you do not adequately account for or do not return any excess advance within a reasonable period of time, the amount you do not account for or return will be treated as having been paid under a nonaccountable plan (discussed later). Website can i efile past year tax returns Unproved amounts. Website can i efile past year tax returns   If you do not prove that you actually traveled on each day for which you received a per diem or car allowance (proving the elements described in Table 5-1 ), you must return this unproved amount of the travel advance within a reasonable period of time. Website can i efile past year tax returns If you do not do this, the unproved amount will be considered paid under a nonaccountable plan (discussed later). Website can i efile past year tax returns Per diem allowance more than federal rate. Website can i efile past year tax returns   If your employer's accountable plan pays you an allowance that is higher than the federal rate, you do not have to return the difference between the two rates for the period you can prove business-related travel expenses. Website can i efile past year tax returns However, the difference will be reported as wages on your Form W-2. Website can i efile past year tax returns This excess amount is considered paid under a nonaccountable plan (discussed later). Website can i efile past year tax returns Example. Website can i efile past year tax returns Your employer sends you on a 5-day business trip to Phoenix in March 2013 and gives you a $400 ($80 × 5 days) advance to cover your meals and incidental expenses. Website can i efile past year tax returns The federal per diem for meals and incidental expenses for Phoenix is $71. Website can i efile past year tax returns Your trip lasts only 3 days. Website can i efile past year tax returns Under your employer's accountable plan, you must return the $160 ($80 × 2 days) advance for the 2 days you did not travel. Website can i efile past year tax returns For the 3 days you did travel you do not have to return the $27 difference between the allowance you received and the federal rate for Phoenix (($80 − $71) × 3 days). Website can i efile past year tax returns However, the $27 will be reported on your Form W-2 as wages. Website can i efile past year tax returns Nonaccountable Plans A nonaccountable plan is a reimbursement or expense allowance arrangement that does not meet one or more of the three rules listed earlier under Accountable Plans. Website can i efile past year tax returns In addition, even if your employer has an accountable plan, the following payments will be treated as being paid under a nonaccountable plan: Excess reimbursements you fail to return to your employer, and Reimbursement of nondeductible expenses related to your employer's business. Website can i efile past year tax returns See Reimbursement of nondeductible expenses , earlier, under Accountable Plans. Website can i efile past year tax returns An arrangement that repays you for business expenses by reducing the amount reported as your wages, salary, or other pay will be treated as a nonaccountable plan. Website can i efile past year tax returns This is because you are entitled to receive the full amount of your pay whether or not you have any business expenses. Website can i efile past year tax returns If you are not sure if the reimbursement or expense allowance arrangement is an accountable or nonaccountable plan, ask your employer. Website can i efile past year tax returns Reporting your expenses under a nonaccountable plan. Website can i efile past year tax returns   Your employer will combine the amount of any reimbursement or other expense allowance paid to you under a nonaccountable plan with your wages, salary, or other pay. Website can i efile past year tax returns Your employer will report the total in box 1 of your Form W-2. Website can i efile past year tax returns    You must complete Form 2106 or 2106-EZ and itemize your deductions to deduct your expenses for travel, transportation, meals, or entertainment. Website can i efile past year tax returns Your meal and entertainment expenses will be subject to the 50% limit discussed in chapter 2. Website can i efile past year tax returns Also, your total expenses will be subject to the 2%-of-adjusted-gross-income limit that applies to most miscellaneous itemized deductions. Website can i efile past year tax returns Example 1. Website can i efile past year tax returns Kim's employer gives her $1,000 a month ($12,000 total for the year) for her business expenses. Website can i efile past year tax returns Kim does not have to provide any proof of her expenses to her employer, and Kim can keep any funds that she does not spend. Website can i efile past year tax returns Kim is being reimbursed under a nonaccountable plan. Website can i efile past year tax returns Her employer will include the $12,000 on Kim's Form W-2 as if it were wages. Website can i efile past year tax returns If Kim wants to deduct her business expenses, she must complete Form 2106 or 2106-EZ and itemize her deductions. Website can i efile past year tax returns Example 2. Website can i efile past year tax returns Kevin is paid $2,000 a month by his employer. Website can i efile past year tax returns On days that he travels away from home on business, his employer designates $50 a day of his salary as paid to reimburse his travel expenses. Website can i efile past year tax returns Because his employer would pay Kevin his monthly salary whether or not he was traveling away from home, the arrangement is a nonaccountable plan. Website can i efile past year tax returns No part of the $50 a day designated by his employer is treated as paid under an accountable plan. Website can i efile past year tax returns Rules for Independent Contractors and Clients This section provides rules for independent contractors who incur expenses on behalf of a client or customer. Website can i efile past year tax returns The rules cover the reporting and substantiation of certain expenses discussed in this publication, and they affect both independent contractors and their clients or customers. Website can i efile past year tax returns You are considered an independent contractor if you are self-employed and you perform services for a customer or client. Website can i efile past year tax returns Accounting to Your Client If you received a reimbursement or an allowance for travel, entertainment, or gift expenses that you incurred on behalf of a client, you should provide an adequate accounting of these expenses to your client. Website can i efile past year tax returns If you do not account to your client for these expenses, you must include any reimbursements or allowances in income. Website can i efile past year tax returns You must keep adequate records of these expenses whether or not you account to your client for these expenses. Website can i efile past year tax returns If you do not separately account for and seek reimbursement for meals and entertainment in connection with providing services for a client, you are subject to the 50% limit on those expenses. Website can i efile past year tax returns See 50% Limit in chapter 2. Website can i efile past year tax returns Adequate accounting. Website can i efile past year tax returns   As a self-employed person, you adequately account by reporting your actual expenses. Website can i efile past year tax returns You should follow the recordkeeping rules in chapter 5 . Website can i efile past year tax returns How to report. Website can i efile past year tax returns   For information on how to report expenses on your tax return, see Self-employed at the beginning of this chapter. Website can i efile past year tax returns Required Records for Clients or Customers If you are a client or customer, you generally do not have to keep records to prove the reimbursements or allowances you give, in the course of your business, to an independent contractor for travel or gift expenses incurred on your behalf. Website can i efile past year tax returns However, you must keep records if: You reimburse the contractor for entertainment expenses incurred on your behalf, and The contractor adequately accounts to you for these expenses. Website can i efile past year tax returns Contractor adequately accounts. Website can i efile past year tax returns   If the contractor adequately accounts to you for entertainment expenses, you (the client or customer) must keep records documenting each element of the expense, as explained in chapter 5 . Website can i efile past year tax returns Use your records as proof for a deduction on your tax return. Website can i efile past year tax returns If entertainment expenses are accounted for separately, you are subject to the 50% limit on entertainment. Website can i efile past year tax returns If the contractor adequately accounts to you for reimbursed amounts, you do not have to report the amounts on an information return. Website can i efile past year tax returns Contractor does not adequately account. Website can i efile past year tax returns    If the contractor does not adequately account to you for allowances or reimbursements of entertainment expenses, you do not have to keep records of these items. Website can i efile past year tax returns You are not subject to the 50% limit on entertainment in this case. Website can i efile past year tax returns You can deduct the reimbursements or allowances as payment for services if they are ordinary and necessary business expenses. Website can i efile past year tax returns However, you must file Form 1099-MISC to report amounts paid to the independent contractor if the total of the reimbursements and any other fees is $600 or more during the calendar year. Website can i efile past year tax returns How To Use Per Diem Rate Tables This section contains information about the per diem rate substantiation methods available and the choice of rates you must make for the last 3 months of the year. Website can i efile past year tax returns The Two Substantiation Methods High-low method. Website can i efile past year tax returns   IRS notices list the localities that are treated under the high-low substantiation method as high-cost localities for all or part of the year. Website can i efile past year tax returns Notice 2012–63, available at www. Website can i efile past year tax returns irs. Website can i efile past year tax returns gov/irb/2012–42_IRB/ar12. Website can i efile past year tax returns html, lists the localities that are eligible for $242 ($65 meals and incidental expenses (M&IE)) per diem, effective October 1, 2012. Website can i efile past year tax returns For travel on or after October 1, 2012, all other localities within CONUS are eligible for $163 ($52 M&IE) per diem under the high-low method. Website can i efile past year tax returns   Notice 2013–65, available at www. Website can i efile past year tax returns irs. Website can i efile past year tax returns gov/pub/irs-drop/n-13–65. Website can i efile past year tax returns pdf, lists the localities that are eligible for $251 ($65 M&IE) per diem, effective October 1, 2013. Website can i efile past year tax returns For travel on or after October 1, 2013, the per diem for all other localities increased to $170 ($52 M&IE). Website can i efile past year tax returns Regular federal per diem rate method. Website can i efile past year tax returns   Regular federal per diem rates are published by the General Services Administration (GSA). Website can i efile past year tax returns Both tables include the separate rate for meals and incidental expenses (M&IE) for each locality. Website can i efile past year tax returns The rates listed for FY2013 at www. Website can i efile past year tax returns gsa. Website can i efile past year tax returns gov/perdiem are effective October 1, 2012 and those listed for FY2014 are effective October 1, 2013. Website can i efile past year tax returns The standard rate for all locations within CONUS not specifically listed for FY2013 is $123 ($77 for lodging and $46 for M&IE). Website can i efile past year tax returns For FY2014, this rate increased to $129 ($83 for lodging and $46 for M&IE). Website can i efile past year tax returns Transition Rules The transition period covers the last 3 months of the calendar year, from the time that new rates are effective (generally October 1) through December 31. Website can i efile past year tax returns During this period, you generally may change to the new rates or finish out the year with the rates you had been using. Website can i efile past year tax returns High-low method. Website can i efile past year tax returns   If you use the high-low substantiation method, when new rates become effective (generally October 1) you can either continue with the rates you used for the first part of the year or change to the new rates. Website can i efile past year tax returns However, you must continue using the high-low method for the rest of the calendar year (through December 31). Website can i efile past year tax returns If you are an employer, you must use the same rates for all employees reimbursed under the high-low method during that calendar year. Website can i efile past year tax returns   The new rates and localities for the high-low method are included each year in a notice that is generally published in mid-to-late-September. Website can i efile past year tax returns You can find the notice in the weekly Internal Revenue Bulletin (IRB) on the Internet at www. Website can i efile past year tax returns irs. Website can i efile past year tax returns gov/irb. Website can i efile past year tax returns Federal per diem rate method. Website can i efile past year tax returns   New CONUS per diem rates become effective on October 1 of each year and remain in effect through September 30 of the following year. Website can i efile past year tax returns Employees being reimbursed under the per diem rate method during the first 9 months of a year (January 1–September 30) must continue under the same method through the end of that calendar year (December 31). Website can i efile past year tax returns However, for travel by these employees from October 1 through December 31, you can choose to continue using the same per diem rates or use the new rates. Website can i efile past year tax returns   The new federal CONUS per diem rates are published each year, generally early in September, on the Internet. Website can i efile past year tax returns Go to www. Website can i efile past year tax returns gsa. Website can i efile past year tax returns gov/perdiem. Website can i efile past year tax returns Per diem rates for localities listed for FY2014 may change at any time. Website can i efile past year tax returns To be sure you have the most current rate, check www. Website can i efile past year tax returns gsa. Website can i efile past year tax returns gov/perdiem. Website can i efile past year tax returns Completing Forms 2106 and 2106-EZ This section briefly describes how employees complete Forms 2106 and 2106-EZ. Website can i efile past year tax returns Table 6-1 explains what the employer reports on Form W-2 and what the employee reports on Form 2106. Website can i efile past year tax returns The instructions for the forms have more information on completing them. Website can i efile past year tax returns If you are self-employed, do not file Form 2106 or 2106-EZ. Website can i efile past year tax returns Report your expenses on Schedule C (Form 1040), Schedule C-EZ (Form 1040), or Schedule F (Form 1040). Website can i efile past year tax returns See the instructions for the form that you must file. Website can i efile past year tax returns Form 2106-EZ. Website can i efile past year tax returns   You may be able to use the shorter Form 2106-EZ to claim your employee business expenses. Website can i efile past year tax returns You can use this form if you meet all the following conditions. Website can i efile past year tax returns You are an employee deducting ordinary and necessary expenses attributable to your job. Website can i efile past year tax returns You were not reimbursed by your employer for your expenses (amounts included in box 1 of your Form W-2 are not considered reimbursements). Website can i efile past year tax returns If you are claiming car expenses, you are using the standard mileage rate. Website can i efile past year tax returns Car expenses. Website can i efile past year tax returns   If you used a car to perform your job as an employee, you may be able to deduct certain car expenses. Website can i efile past year tax returns These are generally figured on Form 2106, Part II, and then claimed on Form 2106, Part I, line 1, Column A. Website can i efile past year tax returns Car expenses using the standard mileage rate can also be figured on Form 2106-EZ by completing Part II and Part I, line 1. Website can i efile past year tax returns Information on use of cars. Website can i efile past year tax returns   If you claim any deduction for the business use of a car, you must answer certain questions and provide information about the use of the car. Website can i efile past year tax returns The information relates to the following items. Website can i efile past year tax returns Date placed in service. Website can i efile past year tax returns Mileage (total, business, commuting, and other personal mileage). Website can i efile past year tax returns Percentage of business use. Website can i efile past year tax returns After-work use. Website can i efile past year tax returns Use of other vehicles. Website can i efile past year tax returns Whether you have evidence to support the deduction. Website can i efile past year tax returns Whether or not the evidence is written. Website can i efile past year tax returns Employees must complete Form 2106, Part II, Section A, or Form 2106-EZ, Part II, to provide this information. Website can i efile past year tax returns Standard mileage rate. Website can i efile past year tax returns   If you claim a deduction based on the standard mileage rate instead of your actual expenses, you must complete Form 2106, Part II, Section B. Website can i efile past year tax returns The amount on line 22 (Section B) is carried to Form 2106, Part I, line 1. Website can i efile past year tax returns In addition, on Part 1, line 2, you can deduct parking fees and tolls that apply to the business use of the car. Website can i efile past year tax returns If you file Form 2106-EZ, complete Part I, line 1, for the standard mileage rate and line 2 for parking fees and tolls. Website can i efile past year tax returns See Standard Mileage Rate in chapter 4 for information on using this rate. Website can i efile past year tax returns Actual expenses. Website can i efile past year tax returns   If you claim a deduction based on actual car expenses, you cannot use Form 2106-EZ. Website can i efile past year tax returns You must complete Form 2106, Part II, Section C. Website can i efile past year tax returns In addition, unless you lease your car, you must complete Section D to show your depreciation deduction and any section 179 deduction you claim. Website can i efile past year tax returns   If you are still using a car that is fully depreciated, continue to complete Section C. Website can i efile past year tax returns Since you have no depreciation deduction, enter zero on line 28. Website can i efile past year tax returns In this case, do not complete Section D. Website can i efile past year tax returns Car rentals. Website can i efile past year tax returns   If you claim car rental expenses on Form 2106, line 24a, you may have to reduce that expense by an inclusion amount as described in chapter 4. Website can i efile past year tax returns If so, you can show your car expenses and any inclusion amount as follows. Website can i efile past year tax returns Compute the inclusion amount without taking into account your business use percentage for the tax year. Website can i efile past year tax returns Report the inclusion amount from (1) on Form 2106, Part II, line 24b. Website can i efile past year tax returns Report on line 24c the net amount of car rental expenses (total car rental expenses minus the inclusion amount computed in (1)). Website can i efile past year tax returns The net amount of car rental expenses will be adjusted on Form 2106, Part II, line 27, to reflect the percentage of business use for the tax year. Website can i efile past year tax returns Transportation expenses. Website can i efile past year tax returns   Show your transportation expenses that did not involve overnight travel on Form 2106, line 2, Column A, or on Form 2106-EZ, Part I, line 2. Website can i efile past year tax returns Also include on this line business expenses you have for parking fees and tolls. Website can i efile past year tax returns Do not include expenses of operating your car or expenses of commuting between your home and work. Website can i efile past year tax returns Employee business expenses other than meals and entertainment. Website can i efile past year tax returns   Show your other employee business expenses on Form 2106, lines 3 and 4, Column A, or Form 2106-EZ, lines 3 and 4. Website can i efile past year tax returns Do not include expenses for meals and entertainment on those lines. Website can i efile past year tax returns Line 4 is for expenses such as gifts, educational expenses (tuition and books), office-in-the-home expenses, and trade and professional publications. Website can i efile past year tax returns    If line 4 expenses are the only ones you are claiming, you received no reimbursements (or the reimbursements were all included in box 1 of your Form W-2), and the Special Rules discussed later do not apply to you, do not complete Form 2106 or 2106-EZ. Website can i efile past year tax returns Claim these amounts directly on Schedule A (Form 1040), line 21. Website can i efile past year tax returns List the type and amount of each expense on the dotted lines and include the total on line 21. Website can i efile past year tax returns Meal and entertainment expenses. Website can i efile past year tax returns   Show the full amount of your expenses for business-related meals and entertainment on Form 2106, line 5, Column B. Website can i efile past year tax returns Include meals while away from your tax home overnight and other business meals and entertainment. Website can i efile past year tax returns Enter 50% of the line 8, Column B, meal and entertainment expenses on line 9, Column B. Website can i efile past year tax returns   If you file Form 2106-EZ, enter the full amount of your meals and entertainment on the line to the left of line 5 and multiply the total by 50%. Website can i efile past year tax returns Enter the result on line 5. Website can i efile past year tax returns Hours of service limits. Website can i efile past year tax returns   If you are subject to the Department of Transportation's “hours of service” limits (as explained earlier under Individuals subject to “hours of service” limits in chapter 2), use 80% instead of 50% for meals while away from your tax home. Website can i efile past year tax returns Reimbursements. Website can i efile past year tax returns   Enter on Form 2106, line 7 (you cannot use Form 2106-EZ) the amounts your employer (or third party) reimbursed you that were not reported to you in box 1 of your Form W-2. Website can i efile past year tax returns This includes any amount reported under code L in box 12 of Form W-2. Website can i efile past year tax returns Allocating your reimbursement. Website can i efile past year tax returns   If you were reimbursed under an accountable plan and want to deduct excess expenses that were not reimbursed, you may have to allocate your reimbursement. Website can i efile past year tax returns This is necessary when your employer pays your reimbursement in the following manner: Pays you a single amount that covers meals and/or entertainment, as well as other business expenses, and Does not clearly identify how much is for deductible meals and/or entertainment. Website can i efile past year tax returns You must allocate that single payment so that you know how much to enter on Form 2106, line 7, Column A and Column B. Website can i efile past year tax returns Example. Website can i efile past year tax returns Rob's employer paid him an expense allowance of $12,000 this year under an accountable plan. Website can i efile past year tax returns The $12,000 payment consisted of $5,000 for airfare and $7,000 for meals, entertainment, and car expenses. Website can i efile past year tax returns The employer did not clearly show how much of the $7,000 was for the cost of deductible meals and entertainment. Website can i efile past year tax returns Rob actually spent $14,000 during the year ($5,500 for airfare, $4,500 for meals and entertainment, and $4,000 for car expenses). Website can i efile past year tax returns Since the airfare allowance was clearly identified, Rob knows that $5,000 of the payment goes in Column A, line 7, of Form 2106. Website can i efile past year tax returns To allocate the remaining $7,000, Rob uses the worksheet from the Instructions for Form 2106. Website can i efile past year tax returns His completed worksheet follows. Website can i efile past year tax returns Reimbursement Allocation Worksheet (Keep for your records)   1. Website can i efile past year tax returns Enter the total amount of reimbursements your employer gave you that were not reported to you in box 1 of Form W-2 $7,000   2. Website can i efile past year tax returns Enter the total amount of your expenses for the periods covered by this reimbursement 8,500   3. Website can i efile past year tax returns Of the amount on line 2, enter your total expense for meals and entertainment 4,500   4. Website can i efile past year tax returns Divide line 3 by line 2. Website can i efile past year tax returns Enter the result as a decimal (rounded to at least three places) . Website can i efile past year tax returns 529   5. Website can i efile past year tax returns Multiply line 1 by line 4. Website can i efile past year tax returns Enter the result here and in Column B, line 7 3,703   6. Website can i efile past year tax returns Subtract line 5 from line 1. Website can i efile past year tax returns Enter the result here and in Column A, line 7 $3,297 On line 7 of Form 2106, Rob enters $8,297 ($5,000 airfare and $3,297 of the $7,000) in Column A and $3,703 (of the $7,000) in Column B. Website can i efile past year tax returns After you complete the form. Website can i efile past year tax returns   After you have completed your Form 2106 or 2106-EZ, follow the directions on that form to deduct your expenses on the appropriate line of your tax return. Website can i efile past year tax returns For most taxpayers, this is line 21 of Schedule A (Form 1040). Website can i efile past year tax returns However, if you are a government official paid on a fee basis, a performing artist, an Armed Forces reservist, or a disabled employee with impairment-related work expenses, see Special Rules , later. Website can i efile past year tax returns Limits on employee business expenses. Website can i efile past year tax returns   Your employee business expenses may be subject to either of the limits described next. Website can i efile past year tax returns They are figured in the following order on the specified form. Website can i efile past year tax returns 1. Website can i efile past year tax returns Limit on meals and entertainment. Website can i efile past year tax returns   Certain meal and entertainment expenses are subject to a 50% limit. Website can i efile past year tax returns If you are an employee, you figure this limit on line 9 of Form 2106 or line 5 of Form 2106-EZ. Website can i efile past year tax returns (See 50% Limit in chapter 2. Website can i efile past year tax returns ) 2. Website can i efile past year tax returns Limit on miscellaneous itemized deductions. Website can i efile past year tax returns   If you are an employee, deduct your employee business expenses (as figured on Form 2106 or 2106-EZ) on line 21 of Schedule A (Form 1040). Website can i efile past year tax returns Most miscellaneous itemized deductions, including employee business expenses, are subject to a 2%-of-adjusted-gross-income limit. Website can i efile past year tax returns This limit is figured on line 26 of Schedule A (Form 1040). Website can i efile past year tax returns 3. Website can i efile past year tax returns Limit on total itemized deductions. Website can i efile past year tax returns   If your adjusted gross income (line 38 of Form 1040) is more than $300,000 ($150,000 if you are married filing separately), the total of certain itemized deductions, including employee business expenses, may be limited. Website can i efile past year tax returns See your form instructions for information on how to figure this limit. Website can i efile past year tax returns Special Rules This section discusses special rules that apply only to Armed Forces reservists, government officials who are paid on a fee basis, performing artists, and disabled employees with impairment-related work expenses. Website can i efile past year tax returns Armed Forces Reservists Traveling More Than 100 Miles From Home If you are a member of a reserve component of the Armed Forces of the United States and you travel more than 100 miles away from home in connection with your performance of services as a member of the reserves, you can deduct your travel expenses as an adjustment to gross income rather than as a miscellaneous itemized deduction. Website can i efile past year tax returns The amount of expenses you can deduct as an adjustment to gross income is limited to the regular federal per diem rate (for lodging, meals, and incidental expenses) and the standard mileage rate (for car expenses) plus any parking fees, ferry fees, and tolls. Website can i efile past year tax returns See Per Diem and Car Allowances , earlier, for more information. Website can i efile past year tax returns Any expenses in excess of these amounts can be claimed only as a miscellaneous itemized deduction subject to the 2% limit. Website can i efile past year tax returns Member of a reserve component. Website can i efile past year tax returns   You are a member of a reserve component of the Armed Forces of the United States if you are in the Army, Navy, Marine Corps, Air Force, or Coast Guard Reserve; the Army National Guard of the United States; the Air National Guard of the United States; or the Reserve Corps of the Public Health Service. Website can i efile past year tax returns How to report. Website can i efile past year tax returns   If you have reserve-related travel that takes you more than 100 miles from home, you should first complete Form 2106 or Form 2106-EZ. Website can i efile past year tax returns Then include your expenses for reserve travel over 100 miles from home, up to the federal rate, from Form 2106, line 10, or Form 2106-EZ, line 6, in the total on Form 1040, line 24. Website can i efile past year tax returns Subtract this amount from the total on Form 2106, line 10, or Form 2106-EZ, line 6, and deduct the balance as an itemized deduction on Schedule A (Form 1040), line 21. Website can i efile past year tax returns   You cannot deduct expenses of travel that does not take you more than 100 miles from home as an adjustment to gross income. Website can i efile past year tax returns Instead, you must complete Form 2106 or 2106-EZ and deduct those expenses as an itemized deduction on Schedule A (Form 1040), line 21. Website can i efile past year tax returns Officials Paid on a Fee Basis Certain fee-basis officials can claim their employee business expenses whether or not they itemize their other deductions on Schedule A (Form 1040). Website can i efile past year tax returns Fee-basis officials are persons who are employed by a state or local government and who are paid in whole or in part on a fee basis. Website can i efile past year tax returns They can deduct their business expenses in performing services in that job as an adjustment to gross income rather than as a miscellaneous itemized deduction. Website can i efile past year tax returns If you are a fee-basis official, include your employee business expenses from Form 2106, line 10, or Form 2106-EZ, line 6, in the total on Form 1040, line 24. Website can i efile past year tax returns Expenses of Certain Performing Artists If you are a performing artist, you may qualify to deduct your employee business expenses as an adjustment to gross income rather than as a miscellaneous itemized deduction. Website can i efile past year tax returns To qualify, you must meet all of the following requirements. Website can i efile past year tax returns During the tax year, you perform services in the performing arts as an employee for at least two employers. Website can i efile past year tax returns You receive at least $200 each from any two of these employers. Website can i efile past year tax returns Your related performing-arts business expenses are more than 10% of your gross income from the performance of those services. Website can i efile past year tax returns Your adjusted gross income is not more than $16,000 before deducting these business expenses. Website can i efile past year tax returns Special rules for married persons. Website can i efile past year tax returns   If you are married, you must file a joint return unless you lived apart from your spouse at all times during the tax year. Website can i efile past year tax returns If you file a joint return, you must figure requirements (1), (2), and (3) separately for both you and your spouse. Website can i efile past year tax returns However, requirement (4) applies to your and your spouse's combined adjusted gross income. Website can i efile past year tax returns Where to report. Website can i efile past year tax returns   If you meet all of the above requirements, you should first complete Form 2106 or 2106-EZ. Website can i efile past year tax returns Then you include your performing-arts-related expenses from Form 2106, line 10, or Form 2106-EZ, line 6, in the total on Form 1040, line 24. Website can i efile past year tax returns   If you do not meet all of the above requirements, you do not qualify to deduct your expenses as an adjustment to gross income. Website can i efile past year tax returns Instead, you must complete Form 2106 or 2106-EZ and deduct your employee business expenses as an itemized deduction on Schedule A (Form 1040), line 21. Website can i efile past year tax returns Impairment-Related Work Expenses of Disabled Employees If you are an employee with a physical or mental disability, your impairment-related work expenses are not subject to the 2%-of-adjusted-gross-income limit that applies to most other employee business expenses. Website can i efile past year tax returns After you complete Form 2106 or 2106-EZ, enter your impairment-related work expenses from Form 2106, line 10, or Form 2106-EZ, line 6, on Schedule A (Form 1040), line 28, and identify the type and amount of this expense on the dotted line next to line 28. Website can i efile past year tax returns Enter your employee business expenses that are unrelated to your disability from Form 2106, line 10, or Form 2106-EZ, line 6, on Schedule A (Form 1040), line 21. Website can i efile past year tax returns Impairment-related work expenses are your allowable expenses for attendant care at your workplace and other expenses in connection with your workplace that are necessary for you to be able to work. Website can i efile past year tax returns You are disabled if you have: A physical or mental disability (for example, blindness or deafness) that functionally limits your being employed, or A physical or mental impairment (for example, a sight or hearing impairment) that substantially limits one or more of your major life activities, such as performing manual tasks, walking, speaking, breathing, learning, or working. Website can i efile past year tax returns You can deduct impairment-related expenses as business expenses if they are: Necessary for you to do your work satisfactorily, For goods and services not required or used, other than incidentally, in your personal activities, and Not specifically covered under other income tax laws. Website can i efile past year tax returns Example 1. Website can i efile past year tax returns You are blind. Website can i efile past year tax returns You must use a reader to do your work. Website can i efile past year tax returns You use the reader both during your regular working hours at your place of work and outside your regular working hours away from your place of work. Website can i efile past year tax returns The reader's services are only for your work. Website can i efile past year tax returns You can deduct your expenses for the reader as business expenses. Website can i efile past year tax returns Example 2. Website can i efile past year tax returns You are deaf. Website can i efile past year tax returns You must use a sign language interpreter during meetings while you are at work. Website can i efile past year tax returns The interpreter's services are used only for your work. Website can i efile past year tax returns You can deduct your expenses for the interpreter as business expenses. Website can i efile past year tax returns Prev  Up  Next   Home   More Online Publications