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

Where Do I Send My 2012 Tax Return

Income Tax Return1040 Ez 2013 Tax FormIrs E FileFree Federal Tax FilingIrs Tax Extentions2008 Amended Tax Return InstructionsHow To File An Amended Tax Return 2013Free Tax HelpFile 2012 Taxes FreeCorporation Tax Software2010 Federal Tax Form 1040Form 1040ez InstructionsFile State Income Tax FreeNj 1040 NrFile 1040ez OnlineFederal Tax Forms 2011Printable 1040ez Form 20111040ez Instruction BookState Tax FormsH R Block 2011 Free Filing2011 Federal Income Tax 1040ezTurbo Tax Ez Form1040x Amended Tax FormFederal Tax Forms 1040ezFiling 2010 Taxes Late OnlineFree HrblockStateincometaxH&rblock TaxesTaxactHow To Do Tax AmendmentFiling 2011 Taxes Late1040ez Electronic FilingH&r Block Taxcut Free FileLa State Tax Forms 2012Taxes LateHow To File 1040x Amended ReturnFree Tax Act 2012Can Amended Returns Be E FiledFile Form 1040x1040 Form Free

Where Do I Send My 2012 Tax Return

Where do i send my 2012 tax return 1. Where do i send my 2012 tax return   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. Where do i send my 2012 tax return Business associate. Where do i send my 2012 tax return Bona fide business purpose. Where do i send my 2012 tax return 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. Where do i send my 2012 tax return This chapter discusses: Traveling away from home, Temporary assignment or job, and What travel expenses are deductible. Where do i send my 2012 tax return It also discusses the standard meal allowance, rules for travel inside and outside the United States, luxury water travel, and deductible convention expenses. Where do i send my 2012 tax return Travel expenses defined. Where do i send my 2012 tax return   For tax purposes, travel expenses are the ordinary and necessary expenses of traveling away from home for your business, profession, or job. Where do i send my 2012 tax return   An ordinary expense is one that is common and accepted in your trade or business. Where do i send my 2012 tax return A necessary expense is one that is helpful and appropriate for your business. Where do i send my 2012 tax return An expense does not have to be required to be considered necessary. Where do i send my 2012 tax return   You will find examples of deductible travel expenses in Table 1-1 , later. Where do i send my 2012 tax return 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. Where do i send my 2012 tax return This rest requirement is not satisfied by merely napping in your car. Where do i send my 2012 tax return 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. Where do i send my 2012 tax return Example 1. Where do i send my 2012 tax return You are a railroad conductor. Where do i send my 2012 tax return You leave your home terminal on a regularly scheduled round-trip run between two cities and return home 16 hours later. Where do i send my 2012 tax return 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. Where do i send my 2012 tax return You are considered to be away from home. Where do i send my 2012 tax return Example 2. Where do i send my 2012 tax return You are a truck driver. Where do i send my 2012 tax return You leave your terminal and return to it later the same day. Where do i send my 2012 tax return You get an hour off at your turnaround point to eat. Where do i send my 2012 tax return 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. Where do i send my 2012 tax return Members of the Armed Forces. Where do i send my 2012 tax return   If you are a member of the U. Where do i send my 2012 tax return S. Where do i send my 2012 tax return Armed Forces on a permanent duty assignment overseas, you are not traveling away from home. Where do i send my 2012 tax return You cannot deduct your expenses for meals and lodging. Where do i send my 2012 tax return 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. Where do i send my 2012 tax return 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. Where do i send my 2012 tax return   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. Where do i send my 2012 tax return Tax Home To determine whether you are traveling away from home, you must first determine the location of your tax home. Where do i send my 2012 tax return Generally, your tax home is your regular place of business or post of duty, regardless of where you maintain your family home. Where do i send my 2012 tax return It includes the entire city or general area in which your business or work is located. Where do i send my 2012 tax return If you have more than one regular place of business, your tax home is your main place of business. Where do i send my 2012 tax return See Main place of business or work , later. Where do i send my 2012 tax return 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. Where do i send my 2012 tax return See No main place of business or work , later. Where do i send my 2012 tax return 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. Where do i send my 2012 tax return As an itinerant, you cannot claim a travel expense deduction because you are never considered to be traveling away from home. Where do i send my 2012 tax return Main place of business or work. Where do i send my 2012 tax return   If you have more than one place of work, consider the following when determining which one is your main place of business or work. Where do i send my 2012 tax return The total time you ordinarily spend in each place. Where do i send my 2012 tax return The level of your business activity in each place. Where do i send my 2012 tax return Whether your income from each place is significant or insignificant. Where do i send my 2012 tax return Example. Where do i send my 2012 tax return You live in Cincinnati where you have a seasonal job for 8 months each year and earn $40,000. Where do i send my 2012 tax return You work the other 4 months in Miami, also at a seasonal job, and earn $15,000. Where do i send my 2012 tax return Cincinnati is your main place of work because you spend most of your time there and earn most of your income there. Where do i send my 2012 tax return No main place of business or work. Where do i send my 2012 tax return   You may have a tax home even if you do not have a regular or main place of work. Where do i send my 2012 tax return Your tax home may be the home where you regularly live. Where do i send my 2012 tax return Factors used to determine tax home. Where do i send my 2012 tax return   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. Where do i send my 2012 tax return 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. Where do i send my 2012 tax return You have living expenses at your main home that you duplicate because your business requires you to be away from that home. Where do i send my 2012 tax return 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. Where do i send my 2012 tax return   If you satisfy all three factors, your tax home is the home where you regularly live. Where do i send my 2012 tax return If you satisfy only two factors, you may have a tax home depending on all the facts and circumstances. Where do i send my 2012 tax return If you satisfy only one factor, you are an itinerant; your tax home is wherever you work and you cannot deduct travel expenses. Where do i send my 2012 tax return Example 1. Where do i send my 2012 tax return You are single and live in Boston in an apartment you rent. Where do i send my 2012 tax return You have worked for your employer in Boston for a number of years. Where do i send my 2012 tax return Your employer enrolls you in a 12-month executive training program. Where do i send my 2012 tax return You do not expect to return to work in Boston after you complete your training. Where do i send my 2012 tax return During your training, you do not do any work in Boston. Where do i send my 2012 tax return Instead, you receive classroom and on-the-job training throughout the United States. Where do i send my 2012 tax return You keep your apartment in Boston and return to it frequently. Where do i send my 2012 tax return You use your apartment to conduct your personal business. Where do i send my 2012 tax return You also keep up your community contacts in Boston. Where do i send my 2012 tax return When you complete your training, you are transferred to Los Angeles. Where do i send my 2012 tax return You do not satisfy factor (1) because you did not work in Boston. Where do i send my 2012 tax return You satisfy factor (2) because you had duplicate living expenses. Where do i send my 2012 tax return 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. Where do i send my 2012 tax return Therefore, you have a tax home in Boston. Where do i send my 2012 tax return Example 2. Where do i send my 2012 tax return You are an outside salesperson with a sales territory covering several states. Where do i send my 2012 tax return Your employer's main office is in Newark, but you do not conduct any business there. Where do i send my 2012 tax return Your work assignments are temporary, and you have no way of knowing where your future assignments will be located. Where do i send my 2012 tax return You have a room in your married sister's house in Dayton. Where do i send my 2012 tax return You stay there for one or two weekends a year, but you do no work in the area. Where do i send my 2012 tax return You do not pay your sister for the use of the room. Where do i send my 2012 tax return You do not satisfy any of the three factors listed earlier. Where do i send my 2012 tax return You are an itinerant and have no tax home. Where do i send my 2012 tax return 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. Where do i send my 2012 tax return You also cannot deduct the cost of meals and lodging while at your tax home. Where do i send my 2012 tax return See Example 1 , later. Where do i send my 2012 tax return If you are working temporarily in the same city where you and your family live, you may be considered as traveling away from home. Where do i send my 2012 tax return See Example 2 , later. Where do i send my 2012 tax return Example 1. Where do i send my 2012 tax return You are a truck driver and you and your family live in Tucson. Where do i send my 2012 tax return You are employed by a trucking firm that has its terminal in Phoenix. Where do i send my 2012 tax return At the end of your long runs, you return to your home terminal in Phoenix and spend one night there before returning home. Where do i send my 2012 tax return You cannot deduct any expenses you have for meals and lodging in Phoenix or the cost of traveling from Phoenix to Tucson. Where do i send my 2012 tax return This is because Phoenix is your tax home. Where do i send my 2012 tax return Example 2. Where do i send my 2012 tax return Your family home is in Pittsburgh, where you work 12 weeks a year. Where do i send my 2012 tax return The rest of the year you work for the same employer in Baltimore. Where do i send my 2012 tax return In Baltimore, you eat in restaurants and sleep in a rooming house. Where do i send my 2012 tax return Your salary is the same whether you are in Pittsburgh or Baltimore. Where do i send my 2012 tax return Because you spend most of your working time and earn most of your salary in Baltimore, that city is your tax home. Where do i send my 2012 tax return You cannot deduct any expenses you have for meals and lodging there. Where do i send my 2012 tax return However, when you return to work in Pittsburgh, you are away from your tax home even though you stay at your family home. Where do i send my 2012 tax return You can deduct the cost of your round trip between Baltimore and Pittsburgh. Where do i send my 2012 tax return You can also deduct your part of your family's living expenses for meals and lodging while you are living and working in Pittsburgh. Where do i send my 2012 tax return Temporary Assignment or Job You may regularly work at your tax home and also work at another location. Where do i send my 2012 tax return It may not be practical to return to your tax home from this other location at the end of each work day. Where do i send my 2012 tax return Temporary assignment vs. Where do i send my 2012 tax return indefinite assignment. Where do i send my 2012 tax return   If your assignment or job away from your main place of work is temporary, your tax home does not change. Where do i send my 2012 tax return You are considered to be away from home for the whole period you are away from your main place of work. Where do i send my 2012 tax return You can deduct your travel expenses if they otherwise qualify for deduction. Where do i send my 2012 tax return 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. Where do i send my 2012 tax return    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. Where do i send my 2012 tax return 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. Where do i send my 2012 tax return   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. Where do i send my 2012 tax return You may be able to deduct the cost of relocating to your new tax home as a moving expense. Where do i send my 2012 tax return See Publication 521 for more information. Where do i send my 2012 tax return Exception for federal crime investigations or prosecutions. Where do i send my 2012 tax return   If you are a federal employee participating in a federal crime investigation or prosecution, you are not subject to the 1-year rule. Where do i send my 2012 tax return 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. Where do i send my 2012 tax return   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. Where do i send my 2012 tax return Determining temporary or indefinite. Where do i send my 2012 tax return   You must determine whether your assignment is temporary or indefinite when you start work. Where do i send my 2012 tax return 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. Where do i send my 2012 tax return An assignment or job that is initially temporary may become indefinite due to changed circumstances. Where do i send my 2012 tax return 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. Where do i send my 2012 tax return   The following examples illustrate whether an assignment or job is temporary or indefinite. Where do i send my 2012 tax return Example 1. Where do i send my 2012 tax return You are a construction worker. Where do i send my 2012 tax return You live and regularly work in Los Angeles. Where do i send my 2012 tax return You are a member of a trade union in Los Angeles that helps you get work in the Los Angeles area. Where do i send my 2012 tax return Your tax home is Los Angeles. Where do i send my 2012 tax return Because of a shortage of work, you took a job on a construction project in Fresno. Where do i send my 2012 tax return Your job was scheduled to end in 8 months. Where do i send my 2012 tax return The job actually lasted 10 months. Where do i send my 2012 tax return You realistically expected the job in Fresno to last 8 months. Where do i send my 2012 tax return The job actually did last less than 1 year. Where do i send my 2012 tax return The job is temporary and your tax home is still in Los Angeles. Where do i send my 2012 tax return Example 2. Where do i send my 2012 tax return The facts are the same as in Example 1, except that you realistically expected the work in Fresno to last 18 months. Where do i send my 2012 tax return The job actually was completed in 10 months. Where do i send my 2012 tax return 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. Where do i send my 2012 tax return You cannot deduct any travel expenses you had in Fresno because Fresno became your tax home. Where do i send my 2012 tax return Example 3. Where do i send my 2012 tax return The facts are the same as in Example 1, except that you realistically expected the work in Fresno to last 9 months. Where do i send my 2012 tax return After 8 months, however, you were asked to remain for 7 more months (for a total actual stay of 15 months). Where do i send my 2012 tax return Initially, you realistically expected the job in Fresno to last for only 9 months. Where do i send my 2012 tax return 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. Where do i send my 2012 tax return You can only deduct your travel expenses for the first 8 months. Where do i send my 2012 tax return You cannot deduct any travel expenses you had after that time because Fresno became your tax home when the job became indefinite. Where do i send my 2012 tax return Going home on days off. Where do i send my 2012 tax return   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. Where do i send my 2012 tax return You cannot deduct the cost of your meals and lodging there. Where do i send my 2012 tax return However, you can deduct your travel expenses, including meals and lodging, while traveling between your temporary place of work and your tax home. Where do i send my 2012 tax return You can claim these expenses up to the amount it would have cost you to stay at your temporary place of work. Where do i send my 2012 tax return   If you keep your hotel room during your visit home, you can deduct the cost of your hotel room. Where do i send my 2012 tax return 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. Where do i send my 2012 tax return Probationary work period. Where do i send my 2012 tax return   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. Where do i send my 2012 tax return You cannot deduct any of your expenses for meals and lodging during the probationary period. Where do i send my 2012 tax return 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. Where do i send my 2012 tax return You can deduct ordinary and necessary expenses you have when you travel away from home on business. Where do i send my 2012 tax return The type of expense you can deduct depends on the facts and your circumstances. Where do i send my 2012 tax return Table 1-1 summarizes travel expenses you may be able to deduct. Where do i send my 2012 tax return You may have other deductible travel expenses that are not covered there, depending on the facts and your circumstances. Where do i send my 2012 tax return 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. Where do i send my 2012 tax return You can use a log, diary, notebook, or any other written record to keep track of your expenses. Where do i send my 2012 tax return The types of expenses you need to record, along with supporting documentation, are described in Table 5-1 (see chapter 5). Where do i send my 2012 tax return Separating costs. Where do i send my 2012 tax return   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. Where do i send my 2012 tax return You must have a reasonable basis for making this allocation. Where do i send my 2012 tax return For example, you must allocate your expenses if a hotel includes one or more meals in its room charge. Where do i send my 2012 tax return Travel expenses for another individual. Where do i send my 2012 tax return    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. Where do i send my 2012 tax return Employee. Where do i send my 2012 tax return   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. Where do i send my 2012 tax return Business associate. Where do i send my 2012 tax return   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. Where do i send my 2012 tax return A business associate is someone with whom you could reasonably expect to actively conduct business. Where do i send my 2012 tax return A business associate can be a current or prospective (likely to become) customer, client, supplier, employee, agent, partner, or professional advisor. Where do i send my 2012 tax return Bona fide business purpose. Where do i send my 2012 tax return   A bona fide business purpose exists if you can prove a real business purpose for the individual's presence. Where do i send my 2012 tax return Incidental services, such as typing notes or assisting in entertaining customers, are not enough to make the expenses deductible. Where do i send my 2012 tax return Table 1-1. Where do i send my 2012 tax return Travel Expenses You Can Deduct   This chart summarizes expenses you can deduct when you travel away from home for business purposes. Where do i send my 2012 tax return IF you have expenses for. Where do i send my 2012 tax return . Where do i send my 2012 tax return . Where do i send my 2012 tax return THEN you can deduct the cost of. Where do i send my 2012 tax return . Where do i send my 2012 tax return . Where do i send my 2012 tax return transportation travel by airplane, train, bus, or car between your home and your business destination. Where do i send my 2012 tax return 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. Where do i send my 2012 tax return If you travel by ship, see Luxury Water Travel and Cruise Ships (under Conventions) for additional rules and limits. Where do i send my 2012 tax return 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. Where do i send my 2012 tax return baggage and shipping sending baggage and sample or display material between your regular and temporary work locations. Where do i send my 2012 tax return car operating and maintaining your car when traveling away from home on business. Where do i send my 2012 tax return You can deduct actual expenses or the standard mileage rate, as well as business-related tolls and parking. Where do i send my 2012 tax return If you rent a car while away from home on business, you can deduct only the business-use portion of the expenses. Where do i send my 2012 tax return 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. Where do i send my 2012 tax return Meals include amounts spent for food, beverages, taxes, and related tips. Where do i send my 2012 tax return See Meals for additional rules and limits. Where do i send my 2012 tax return cleaning dry cleaning and laundry. Where do i send my 2012 tax return telephone business calls while on your business trip. Where do i send my 2012 tax return This includes business communication by fax machine or other communication devices. Where do i send my 2012 tax return tips tips you pay for any expenses in this chart. Where do i send my 2012 tax return other other similar ordinary and necessary expenses related to your business travel. Where do i send my 2012 tax return 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. Where do i send my 2012 tax return Example. Where do i send my 2012 tax return Jerry drives to Chicago on business and takes his wife, Linda, with him. Where do i send my 2012 tax return Linda is not Jerry's employee. Where do i send my 2012 tax return Linda occasionally types notes, performs similar services, and accompanies Jerry to luncheons and dinners. Where do i send my 2012 tax return The performance of these services does not establish that her presence on the trip is necessary to the conduct of Jerry's business. Where do i send my 2012 tax return Her expenses are not deductible. Where do i send my 2012 tax return Jerry pays $199 a day for a double room. Where do i send my 2012 tax return A single room costs $149 a day. Where do i send my 2012 tax return He can deduct the total cost of driving his car to and from Chicago, but only $149 a day for his hotel room. Where do i send my 2012 tax return If he uses public transportation, he can deduct only his fare. Where do i send my 2012 tax return Meals You can deduct the cost of meals in either of the following situations. Where do i send my 2012 tax return It is necessary for you to stop for substantial sleep or rest to properly perform your duties while traveling away from home on business. Where do i send my 2012 tax return The meal is business-related entertainment. Where do i send my 2012 tax return Business-related entertainment is discussed in chapter 2 . Where do i send my 2012 tax return The following discussion deals only with meals that are not business-related entertainment. Where do i send my 2012 tax return Lavish or extravagant. Where do i send my 2012 tax return   You cannot deduct expenses for meals that are lavish or extravagant. Where do i send my 2012 tax return An expense is not considered lavish or extravagant if it is reasonable based on the facts and circumstances. Where do i send my 2012 tax return 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. Where do i send my 2012 tax return 50% limit on meals. Where do i send my 2012 tax return   You can figure your meals expense using either of the following methods. Where do i send my 2012 tax return Actual cost. Where do i send my 2012 tax return The standard meal allowance. Where do i send my 2012 tax return Both of these methods are explained below. Where do i send my 2012 tax return But, regardless of the method you use, you generally can deduct only 50% of the unreimbursed cost of your meals. Where do i send my 2012 tax return   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. Where do i send my 2012 tax return If you are not reimbursed, the 50% limit applies whether the unreimbursed meal expense is for business travel or business entertainment. Where do i send my 2012 tax return Chapter 2 discusses the 50% Limit in more detail, and chapter 6 discusses accountable and nonaccountable plans. Where do i send my 2012 tax return 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. Where do i send my 2012 tax return If you use this method, you must keep records of your actual cost. Where do i send my 2012 tax return Standard Meal Allowance Generally, you can use the “standard meal allowance” method as an alternative to the actual cost method. Where do i send my 2012 tax return 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. Where do i send my 2012 tax return The set amount varies depending on where and when you travel. Where do i send my 2012 tax return In this publication, “standard meal allowance” refers to the federal rate for M&IE, discussed later under Amount of standard meal allowance . Where do i send my 2012 tax return If you use the standard meal allowance, you still must keep records to prove the time, place, and business purpose of your travel. Where do i send my 2012 tax return See the recordkeeping rules for travel in chapter 5 . Where do i send my 2012 tax return Incidental expenses. Where do i send my 2012 tax return   The term “incidental expenses” means fees and tips given to porters, baggage carriers, hotel staff, and staff on ships. Where do i send my 2012 tax return   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. Where do i send my 2012 tax return Incidental-expenses-only method. Where do i send my 2012 tax return   You can use an optional method (instead of actual cost) for deducting incidental expenses only. Where do i send my 2012 tax return The amount of the deduction is $5 a day. Where do i send my 2012 tax return You can use this method only if you did not pay or incur any meal expenses. Where do i send my 2012 tax return You cannot use this method on any day that you use the standard meal allowance. Where do i send my 2012 tax return This method is subject to the proration rules for partial days. Where do i send my 2012 tax return See Travel for days you depart and return , later in this chapter. Where do i send my 2012 tax return Note. Where do i send my 2012 tax return The incidental-expenses-only method is not subject to the 50% limit discussed below. Where do i send my 2012 tax return Federal employees should refer to the Federal Travel Regulations at www. Where do i send my 2012 tax return gsa. Where do i send my 2012 tax return gov. Where do i send my 2012 tax return 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. Where do i send my 2012 tax return 50% limit may apply. Where do i send my 2012 tax return   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. Where do i send my 2012 tax return 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. Where do i send my 2012 tax return The 50% limit is discussed in more detail in chapter 2, and accountable and nonaccountable plans are discussed in chapter 6. Where do i send my 2012 tax return There is no optional standard lodging amount similar to the standard meal allowance. Where do i send my 2012 tax return Your allowable lodging expense deduction is your actual cost. Where do i send my 2012 tax return Who can use the standard meal allowance. Where do i send my 2012 tax return   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. Where do i send my 2012 tax return Use of the standard meal allowance for other travel. Where do i send my 2012 tax return   You can use the standard meal allowance to figure your meal expenses when you travel in connection with investment and other income-producing property. Where do i send my 2012 tax return You can also use it to figure your meal expenses when you travel for qualifying educational purposes. Where do i send my 2012 tax return You cannot use the standard meal allowance to figure the cost of your meals when you travel for medical or charitable purposes. Where do i send my 2012 tax return Amount of standard meal allowance. Where do i send my 2012 tax return   The standard meal allowance is the federal M&IE rate. Where do i send my 2012 tax return For travel in 2013, the rate for most small localities in the United States is $46 a day. Where do i send my 2012 tax return    Most major cities and many other localities in the United States are designated as high-cost areas, qualifying for higher standard meal allowances. Where do i send my 2012 tax return    You can find this information (organized by state) on the Internet at www. Where do i send my 2012 tax return gsa. Where do i send my 2012 tax return gov/perdiem. Where do i send my 2012 tax return Enter a zip code or select a city and state for the per diem rates for the current fiscal year. Where do i send my 2012 tax return Per diem rates for prior fiscal years are available by using the drop down menu under “Search by State. Where do i send my 2012 tax return ”   Per diem rates are listed by the Federal government's fiscal year which runs from October 1 to September 30. Where do i send my 2012 tax return 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. Where do i send my 2012 tax return   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. Where do i send my 2012 tax return If you work in the transportation industry, however, see Special rate for transportation workers , later. Where do i send my 2012 tax return Standard meal allowance for areas outside the continental United States. Where do i send my 2012 tax return   The standard meal allowance rates above do not apply to travel in Alaska, Hawaii, or any other location outside the continental United States. Where do i send my 2012 tax return The Department of Defense establishes per diem rates for Alaska, Hawaii, Puerto Rico, American Samoa, Guam, Midway, the Northern Mariana Islands, the U. Where do i send my 2012 tax return S. Where do i send my 2012 tax return Virgin Islands, Wake Island, and other non-foreign areas outside the continental United States. Where do i send my 2012 tax return The Department of State establishes per diem rates for all other foreign areas. Where do i send my 2012 tax return    You can access per diem rates for non-foreign areas outside the continental United States at: www. Where do i send my 2012 tax return defensetravel. Where do i send my 2012 tax return dod. Where do i send my 2012 tax return mil/site/perdiemCalc. Where do i send my 2012 tax return cfm. Where do i send my 2012 tax return You can access all other foreign per diem rates at: www. Where do i send my 2012 tax return state. Where do i send my 2012 tax return gov/travel/. Where do i send my 2012 tax return Click on “Travel Per Diem Allowances for Foreign Areas,” under “Foreign Per Diem Rates” to obtain the latest foreign per diem rates. Where do i send my 2012 tax return Special rate for transportation workers. Where do i send my 2012 tax return   You can use a special standard meal allowance if you work in the transportation industry. Where do i send my 2012 tax return 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. Where do i send my 2012 tax return If this applies to you, you can claim a standard meal allowance of $59 a day ($65 for travel outside the continental United States). Where do i send my 2012 tax return   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. Where do i send my 2012 tax return 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. Where do i send my 2012 tax return Travel for days you depart and return. Where do i send my 2012 tax return   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). Where do i send my 2012 tax return You can do so by one of two methods. Where do i send my 2012 tax return Method 1: You can claim 3/4 of the standard meal allowance. Where do i send my 2012 tax return Method 2: You can prorate using any method that you consistently apply and that is in accordance with reasonable business practice. Where do i send my 2012 tax return Example. Where do i send my 2012 tax return Jen is employed in New Orleans as a convention planner. Where do i send my 2012 tax return In March, her employer sent her on a 3-day trip to Washington, DC, to attend a planning seminar. Where do i send my 2012 tax return She left her home in New Orleans at 10 a. Where do i send my 2012 tax return m. Where do i send my 2012 tax return on Wednesday and arrived in Washington, DC, at 5:30 p. Where do i send my 2012 tax return m. Where do i send my 2012 tax return After spending two nights there, she flew back to New Orleans on Friday and arrived back home at 8:00 p. Where do i send my 2012 tax return m. Where do i send my 2012 tax return Jen's employer gave her a flat amount to cover her expenses and included it with her wages. Where do i send my 2012 tax return 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. Where do i send my 2012 tax return Under Method 2, Jen could also use any method that she applies consistently and that is in accordance with reasonable business practice. Where do i send my 2012 tax return 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. Where do i send my 2012 tax return Travel in the United States The following discussion applies to travel in the United States. Where do i send my 2012 tax return For this purpose, the United States includes the 50 states and the District of Columbia. Where do i send my 2012 tax return 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. Where do i send my 2012 tax return See Part of Trip Outside the United States , later. Where do i send my 2012 tax return Trip Primarily for Business You can deduct all of your travel expenses if your trip was entirely business related. Where do i send my 2012 tax return 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. Where do i send my 2012 tax return These expenses include the travel costs of getting to and from your business destination and any business-related expenses at your business destination. Where do i send my 2012 tax return Example. Where do i send my 2012 tax return You work in Atlanta and take a business trip to New Orleans in May. Where do i send my 2012 tax return Your business travel totals 850 miles round trip. Where do i send my 2012 tax return On your way, you stop in Mobile to visit your parents. Where do i send my 2012 tax return You spend $2,120 for the 9 days you are away from home for travel, meals, lodging, and other travel expenses. Where do i send my 2012 tax return If you had not stopped in Mobile, you would have been gone only 6 days, and your total cost would have been $1,820. Where do i send my 2012 tax return You can deduct $1,820 for your trip, including the cost of round-trip transportation to and from New Orleans. Where do i send my 2012 tax return The deduction for your meals is subject to the 50% limit on meals mentioned earlier. Where do i send my 2012 tax return 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. Where do i send my 2012 tax return However, you can deduct any expenses you have while at your destination that are directly related to your business. Where do i send my 2012 tax return 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. Where do i send my 2012 tax return 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. Where do i send my 2012 tax return 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. Where do i send my 2012 tax return For the part of your trip that is inside the United States, use the rules for travel in the United States. Where do i send my 2012 tax return Travel outside the United States does not include travel from one point in the United States to another point in the United States. Where do i send my 2012 tax return The following discussion can help you determine whether your trip was entirely within the United States. Where do i send my 2012 tax return Public transportation. Where do i send my 2012 tax return   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. Where do i send my 2012 tax return 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 . Where do i send my 2012 tax return Example. Where do i send my 2012 tax return You fly from New York to Puerto Rico with a scheduled stop in Miami. Where do i send my 2012 tax return You return to New York nonstop. Where do i send my 2012 tax return 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. Where do i send my 2012 tax return Because there are no scheduled stops between Puerto Rico and New York, all of the return trip is outside the United States. Where do i send my 2012 tax return Private car. Where do i send my 2012 tax return   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. Where do i send my 2012 tax return Example. Where do i send my 2012 tax return You travel by car from Denver to Mexico City and return. Where do i send my 2012 tax return 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. Where do i send my 2012 tax return The rules under Travel Outside the United States apply to your trip from the border to Mexico City and back to the border. Where do i send my 2012 tax return 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. Where do i send my 2012 tax return For this purpose, the United States includes the 50 states and the District of Columbia. Where do i send my 2012 tax return 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. Where do i send my 2012 tax return 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. Where do i send my 2012 tax return Travel entirely for business. Where do i send my 2012 tax return   If you travel outside the United States and you spend the entire time on business activities, you can deduct all of your travel expenses. Where do i send my 2012 tax return Travel considered entirely for business. Where do i send my 2012 tax return   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. Where do i send my 2012 tax return Exception 1 - No substantial control. Where do i send my 2012 tax return   Your trip is considered entirely for business if you did not have substantial control over arranging the trip. Where do i send my 2012 tax return The fact that you control the timing of your trip does not, by itself, mean that you have substantial control over arranging your trip. Where do i send my 2012 tax return   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. Where do i send my 2012 tax return    “Related to your employer” is defined later in chapter 6 under Per Diem and Car Allowances . Where do i send my 2012 tax return   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. Where do i send my 2012 tax return   A self-employed person generally has substantial control over arranging business trips. Where do i send my 2012 tax return Exception 2 - Outside United States no more than a week. Where do i send my 2012 tax return   Your trip is considered entirely for business if you were outside the United States for a week or less, combining business and nonbusiness activities. Where do i send my 2012 tax return One week means 7 consecutive days. Where do i send my 2012 tax return 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. Where do i send my 2012 tax return Example. Where do i send my 2012 tax return You traveled to Brussels primarily for business. Where do i send my 2012 tax return You left Denver on Tuesday and flew to New York. Where do i send my 2012 tax return On Wednesday, you flew from New York to Brussels, arriving the next morning. Where do i send my 2012 tax return On Thursday and Friday, you had business discussions, and from Saturday until Tuesday, you were sightseeing. Where do i send my 2012 tax return You flew back to New York, arriving Wednesday afternoon. Where do i send my 2012 tax return On Thursday, you flew back to Denver. Where do i send my 2012 tax return 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. Where do i send my 2012 tax return This is because the day you depart does not count as a day outside the United States. Where do i send my 2012 tax return You can deduct your cost of the round-trip flight between Denver and Brussels. Where do i send my 2012 tax return You can also deduct the cost of your stay in Brussels for Thursday and Friday while you conducted business. Where do i send my 2012 tax return However, you cannot deduct the cost of your stay in Brussels from Saturday through Tuesday because those days were spent on nonbusiness activities. Where do i send my 2012 tax return Exception 3 - Less than 25% of time on personal activities. Where do i send my 2012 tax return   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. Where do i send my 2012 tax return For this purpose, count both the day your trip began and the day it ended. Where do i send my 2012 tax return Example. Where do i send my 2012 tax return You flew from Seattle to Tokyo, where you spent 14 days on business and 5 days on personal matters. Where do i send my 2012 tax return You then flew back to Seattle. Where do i send my 2012 tax return You spent 1 day flying in each direction. Where do i send my 2012 tax return 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. Where do i send my 2012 tax return 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. Where do i send my 2012 tax return Exception 4 - Vacation not a major consideration. Where do i send my 2012 tax return   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. Where do i send my 2012 tax return 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. Where do i send my 2012 tax return You can only deduct the business portion of your cost of getting to and from your destination. Where do i send my 2012 tax return You must allocate the costs between your business and other activities to determine your deductible amount. Where do i send my 2012 tax return See Travel allocation rules , later. Where do i send my 2012 tax return 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 . Where do i send my 2012 tax return In those cases, you can deduct the total cost of getting to and from your destination. Where do i send my 2012 tax return Travel allocation rules. Where do i send my 2012 tax return   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. Where do i send my 2012 tax return The days you depart from and return to the United States are both counted as days outside the United States. Where do i send my 2012 tax return   To figure the deductible amount of your round-trip travel expenses, use the following fraction. Where do i send my 2012 tax return The numerator (top number) is the total number of business days outside the United States. Where do i send my 2012 tax return The denominator (bottom number) is the total number of business and nonbusiness days of travel. Where do i send my 2012 tax return Counting business days. Where do i send my 2012 tax return   Your business days include transportation days, days your presence was required, days you spent on business, and certain weekends and holidays. Where do i send my 2012 tax return Transportation day. Where do i send my 2012 tax return   Count as a business day any day you spend traveling to or from a business destination. Where do i send my 2012 tax return 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. Where do i send my 2012 tax return Extra days for side trips or nonbusiness activities cannot be counted as business days. Where do i send my 2012 tax return Presence required. Where do i send my 2012 tax return   Count as a business day any day your presence is required at a particular place for a specific business purpose. Where do i send my 2012 tax return Count it as a business day even if you spend most of the day on nonbusiness activities. Where do i send my 2012 tax return Day spent on business. Where do i send my 2012 tax return   If your principal activity during working hours is the pursuit of your trade or business, count the day as a business day. Where do i send my 2012 tax return Also, count as a business day any day you are prevented from working because of circumstances beyond your control. Where do i send my 2012 tax return Certain weekends and holidays. Where do i send my 2012 tax return   Count weekends, holidays, and other necessary standby days as business days if they fall between business days. Where do i send my 2012 tax return 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. Where do i send my 2012 tax return Example 1. Where do i send my 2012 tax return Your tax home is New York City. Where do i send my 2012 tax return You travel to Quebec, where you have a business appointment on Friday. Where do i send my 2012 tax return You have another appointment on the following Monday. Where do i send my 2012 tax return Because your presence was required on both Friday and Monday, they are business days. Where do i send my 2012 tax return Because the weekend is between business days, Saturday and Sunday are counted as business days. Where do i send my 2012 tax return This is true even though you use the weekend for sightseeing, visiting friends, or other nonbusiness activity. Where do i send my 2012 tax return Example 2. Where do i send my 2012 tax return 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. Where do i send my 2012 tax return Nonbusiness activity on the way to or from your business destination. Where do i send my 2012 tax return   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. Where do i send my 2012 tax return   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. Where do i send my 2012 tax return   You determine the nonbusiness portion of that expense by multiplying it by a fraction. Where do i send my 2012 tax return 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. Where do i send my 2012 tax return Example. Where do i send my 2012 tax return You live in New York. Where do i send my 2012 tax return On May 4 you flew to Paris to attend a business conference that began on May 5. Where do i send my 2012 tax return The conference ended at noon on May 14. Where do i send my 2012 tax return 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. Where do i send my 2012 tax return The primary purpose for the trip was to attend the conference. Where do i send my 2012 tax return If you had not stopped in Dublin, you would have arrived home the evening of May 14. Where do i send my 2012 tax return You do not meet any of the exceptions that would allow you to consider your travel entirely for business. Where do i send my 2012 tax return May 4 through May 14 (11 days) are business days and May 15 through May 21 (7 days) are nonbusiness days. Where do i send my 2012 tax return You can deduct the cost of your meals (subject to the 50% limit), lodging, and other business-related travel expenses while in Paris. Where do i send my 2012 tax return You cannot deduct your expenses while in Dublin. Where do i send my 2012 tax return You also cannot deduct 7/18 of what it would have cost you to travel round-trip between New York and Dublin. Where do i send my 2012 tax return 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. Where do i send my 2012 tax return Round-trip airfare from New York to Dublin would have been $1,250. Where do i send my 2012 tax return 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). Where do i send my 2012 tax return Your deductible air travel expense is $1,364 ($1,850 − $486). Where do i send my 2012 tax return Nonbusiness activity at, near, or beyond business destination. Where do i send my 2012 tax return   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. Where do i send my 2012 tax return   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. Where do i send my 2012 tax return   You determine the nonbusiness portion of that expense by multiplying it by a fraction. Where do i send my 2012 tax return 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. Where do i send my 2012 tax return   None of your travel expenses for nonbusiness activities at, near, or beyond your business destination are deductible. Where do i send my 2012 tax return Example. Where do i send my 2012 tax return 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. Where do i send my 2012 tax return You cannot deduct any part of the cost of your trip from Paris to Venice and return to Paris. Where do i send my 2012 tax return In addition, you cannot deduct 7/18 of the airfare and other expenses from New York to Paris and back to New York. Where do i send my 2012 tax return 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. Where do i send my 2012 tax return (Assume these expenses total $4,939. Where do i send my 2012 tax return ) 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. Where do i send my 2012 tax return Other methods. Where do i send my 2012 tax return   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. Where do i send my 2012 tax return 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. Where do i send my 2012 tax return 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. Where do i send my 2012 tax return Example. Where do i send my 2012 tax return The university from which you graduated has a continuing education program for members of its alumni association. Where do i send my 2012 tax return 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. Where do i send my 2012 tax return However, none of the conferences are directed toward specific occupations or professions. Where do i send my 2012 tax return It is up to each participant to seek out specialists and organizational settings appropriate to his or her occupational interests. Where do i send my 2012 tax return 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. Where do i send my 2012 tax return These sessions are composed of a variety of activities including workshops, mini-lectures, role playing, skill development, and exercises. Where do i send my 2012 tax return Professional conference directors schedule and conduct the sessions. Where do i send my 2012 tax return Participants can choose those sessions they wish to attend. Where do i send my 2012 tax return You can participate in this program since you are a member of the alumni association. Where do i send my 2012 tax return You and your family take one of the trips. Where do i send my 2012 tax return You spend about 2 hours at each of the planned sessions. Where do i send my 2012 tax return The rest of the time you go touring and sightseeing with your family. Where do i send my 2012 tax return The trip lasts less than 1 week. Where do i send my 2012 tax return Your travel expenses for the trip are not deductible since the trip was primarily a vacation. Where do i send my 2012 tax return 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. Where do i send my 2012 tax return These expenses should be specifically stated in your records to ensure proper allocation of your deductible business expenses. Where do i send my 2012 tax return 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. Where do i send my 2012 tax return The limit is twice the highest federal per diem rate allowable at the time of your travel. Where do i send my 2012 tax return (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. Where do i send my 2012 tax return ) Daily limit on luxury water travel. Where do i send my 2012 tax return   The highest federal per diem rate allowed and the daily limit for luxury water travel in 2013 is shown in the following table. Where do i send my 2012 tax return   2013 Dates Highest Federal Per Diem Daily Limit on Luxury Water Travel   Jan. Where do i send my 2012 tax return 1 – Mar. Where do i send my 2012 tax return 31 $367 $734   Apr. Where do i send my 2012 tax return 1 – June 30 312 624   July 1 – Aug. Where do i send my 2012 tax return 31 310 620   Sept. Where do i send my 2012 tax return 1 – Sept. Where do i send my 2012 tax return 30 366 732   Oct. Where do i send my 2012 tax return 1 – Dec. Where do i send my 2012 tax return 31 374 748 Example. Where do i send my 2012 tax return Caroline, a travel agent, traveled by ocean liner from New York to London, England, on business in May. Where do i send my 2012 tax return Her expense for the 6-day cruise was $5,200. Where do i send my 2012 tax return Caroline's deduction for the cruise cannot exceed $3,744 (6 days × $624 daily limit). Where do i send my 2012 tax return Meals and entertainment. Where do i send my 2012 tax return   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. Where do i send my 2012 tax return For a discussion of the 50% Limit , see chapter 2. Where do i send my 2012 tax return Example. Where do i send my 2012 tax return In the previous example, Caroline's luxury water travel had a total cost of $5,200. Where do i send my 2012 tax return Of that amount, $3,700 was separately stated as meals and entertainment. Where do i send my 2012 tax return Caroline, who is self-employed, is not reimbursed for any of her travel expenses. Where do i send my 2012 tax return Caroline figures her deductible travel expenses as follows. Where do i send my 2012 tax return Meals and entertainment $3,700   50% limit × . Where do i send my 2012 tax return 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. Where do i send my 2012 tax return Not separately stated. Where do i send my 2012 tax return   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. Where do i send my 2012 tax return 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. Where do i send my 2012 tax return See Cruise Ships under Conventions. Where do i send my 2012 tax return Conventions You can deduct your travel expenses when you attend a convention if you can show that your attendance benefits your trade or business. Where do i send my 2012 tax return You cannot deduct the travel expenses for your family. Where do i send my 2012 tax return If the convention is for investment, political, social, or other purposes unrelated to your trade or business, you cannot deduct the expenses. Where do i send my 2012 tax return Your appointment or election as a delegate does not, in itself, determine whether you can deduct travel expenses. Where do i send my 2012 tax return You can deduct your travel expenses only if your attendance is connected to your own trade or business. Where do i send my 2012 tax return Convention agenda. Where do i send my 2012 tax return   The convention agenda or program generally shows the purpose of the convention. Where do i send my 2012 tax return 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. Where do i send my 2012 tax return 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. Where do i send my 2012 tax return 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. Where do i send my 2012 tax return See Reasonableness test , later. Where do i send my 2012 tax return 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 . Where do i send my 2012 tax return North American area. Where do i send my 2012 tax return   The North American area includes the following locations. Where do i send my 2012 tax return 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. Where do i send my 2012 tax return S. Where do i send my 2012 tax return Virgin Islands Jamaica Wake Island Jarvis Island   The North American area also includes U. Where do i send my 2012 tax return S. Where do i send my 2012 tax return islands, cays, and reefs that are possessions of the United States and not part of the fifty states or the District of Columbia. Where do i send my 2012 tax return Reasonableness test. Where do i send my 2012 tax return   The following factors are taken into account to determine if it was reasonable to hold the meeting outside the North American area. Where do i send my 2012 tax return The purpose of the meeting and the activities taking place at the meeting. Where do i send my 2012 tax return The purposes and activities of the sponsoring organizations or groups. Where do i send my 2012 tax return 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. Where do i send my 2012 tax return Other relevant factors you may present. Where do i send my 2012 tax return 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. Where do i send my 2012 tax return All ships that sail are considered cruise ships. Where do i send my 2012 tax return You can deduct these expenses only if all of the following requirements are met. Where do i send my 2012 tax return The convention, seminar, or meeting is directly related to your trade or business. Where do i send my 2012 tax return The cruise ship is a vessel registered in the United States. Where do i send my 2012 tax return All of the cruise ship's ports of call are in the United States or in possessions of the United States. Where do i send my 2012 tax return 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. Where do i send my 2012 tax return 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. Where do i send my 2012 tax return Prev  Up  Next   Home   More Online Publications
Español

File Your Taxes

Learn more about filing your federal and state taxes.


Federal Taxes

The government collects taxes to pay its bills and provide public goods and services. The Internal Revenue Service (IRS) is the nation's tax collection agency.

The taxes you owe to the government are generally paid through withholding (money taken out of your paycheck), estimated tax payments, and payments made with tax forms that you file with the government. April 15 of each year is usually the due date for filing your federal individual income tax return for the previous calendar year.

Many people file a return even though their income is below the filing requirement. Check if you need to file an income tax return with the IRS.

File Your Taxes

Over 100 million people filed their taxes electronically last year. Electronic filing (e-file) makes filing your taxes easier, reduces the risk of error, and you’ll receive your refund faster. The IRS can help you find an authorized e-file provider in your area.

You can also file your federal tax return by mail. You can print forms and publications from the IRS website or find them at your local library. Before mailing them in, make sure to double check your math for errors. Visit the IRS for a list of the most common tax forms and instruction booklets for each form. The IRS has information about which form to use: the 1040-EZ, 1040A, or 1040.

Deadline to File and Requesting an Extension

April 15, 2014 is the due date for filing your federal individual income tax return for the 2013 calendar year. For other deadlines, review Publication 509 Tax Calendar (PDF).

If you cannot file by the deadline, you need to request an extension. There are electronic and paper options available to file an extension. Download the form and learn more about your options.

Check Your Refund

If you pay more money than you owe, the government will issue you a tax refund. If you expect a refund, visit Where's My Refund? to track it.

You can check on the status of your refund 24 hours after you e-file. If you filed a paper return, please allow 4 weeks before checking on the status.

Free Tax Help

There are a number of ways to find free tax help. The IRS has trained volunteers and tax counseling programs. Find out if you qualify for tax counseling.

For detailed information on tax help, download the IRS Guide to Free Tax Services (PDF).

Back to Top

State and Local Taxes

State and local taxes come from transaction taxes, such as sales tax; income taxes, the money withheld from your paycheck; and property taxes from homeowners. The type and amount of tax varies from state to state and between local communities.

Visit your state's website to learn more about filing requirements, options, forms, and deadlines. Some states allow you to e-file both your federal and state taxes at once. Learn more about federal and state e-file options.

Back to Top

The Where Do I Send My 2012 Tax Return

Where do i send my 2012 tax return Index A Active participation, Active participation. Where do i send my 2012 tax return Activity Appropriate economic unit, Appropriate Economic Units Nonpassive, Activities That Are Not Passive Activities Trade or business, Passive Activities Amounts borrowed, Amounts borrowed. Where do i send my 2012 tax return Amounts not at risk, Amounts Not At Risk, Other loss limiting arrangements. Where do i send my 2012 tax return Appropriate economic unit, Appropriate Economic Units Assistance (see Tax help) At-risk activities Aggregation of, Aggregation of Activities Separation of, Separation of Activities At-risk amounts, At-Risk Amounts Government price support programs, Effect of government price support programs. Where do i send my 2012 tax return Increasing amounts, Effect of increasing amounts at risk in subsequent years. Where do i send my 2012 tax return Nonrecourse financing, Nonrecourse financing. Where do i send my 2012 tax return At-risk limits, At-Risk Limits Closely held corporation, Closely held C corporation. Where do i send my 2012 tax return Loss defined, Loss defined. Where do i send my 2012 tax return Partners, Loss limits for partners and S corporation shareholders. Where do i send my 2012 tax return S corporation shareholders, Loss limits for partners and S corporation shareholders. Where do i send my 2012 tax return Who is affected, Who Is Affected? At-risk rules Activities covered by, Activities Covered by the At-Risk Rules Exceptions to, Exception for holding real property placed in service before 1987. Where do i send my 2012 tax return Excluded business, Qualifying business. Where do i send my 2012 tax return Qualified corporation, Qualified corporation. Where do i send my 2012 tax return Qualifying business, Qualifying business. Where do i send my 2012 tax return Recapture rule, Recapture Rule B Borrowed amounts, Amounts borrowed. Where do i send my 2012 tax return C Closely held corporation, Closely held C corporation. Where do i send my 2012 tax return Commercial revitalization deduction, Commercial revitalization deduction (CRD). Where do i send my 2012 tax return Corporations Closely held, Corporations. Where do i send my 2012 tax return , Corporations. Where do i send my 2012 tax return Controlled group of, Controlled group of corporations. Where do i send my 2012 tax return Personal service, Corporations. Where do i send my 2012 tax return , Corporations. Where do i send my 2012 tax return Qualified, Qualified corporation. Where do i send my 2012 tax return CRD, Commercial revitalization deduction (CRD). Where do i send my 2012 tax return D Deductions, passive activity, Passive Activity Deductions Disabled farmer, Retired or disabled farmer and surviving spouse of a farmer. Where do i send my 2012 tax return Disclosure requirement, Appropriate Economic Units Dispositions Death, Dispositions by death. Where do i send my 2012 tax return Gift, Dispositions by gift. Where do i send my 2012 tax return Installment sale, Installment sale of an entire interest. Where do i send my 2012 tax return Partial, Partial dispositions. Where do i send my 2012 tax return E Excluded business, definition of, Qualifying business. Where do i send my 2012 tax return F Farm loss, Excess Farm Loss Farmer, Retired or disabled farmer and surviving spouse of a farmer. Where do i send my 2012 tax return Form 6198, Form 6198. Where do i send my 2012 tax return 8582, Step Three—Completing Form 8582 8810, Who Must Use These Rules? Former passive activity, Treatment of former passive activities. Where do i send my 2012 tax return Free tax services, Free help with your tax return. Where do i send my 2012 tax return G Grouping passive activities, Grouping Your Activities H Help (see Tax help) I Income, passive activity, Passive Activity Income L Limited entrepreneur, Limited entrepreneur. Where do i send my 2012 tax return Limited partners, Limited partners. Where do i send my 2012 tax return M Material participation, Material Participation, Corporations. Where do i send my 2012 tax return Modified adjusted gross income, Phaseout rule. Where do i send my 2012 tax return N Nonrecourse loan, Nonrecourse financing. Where do i send my 2012 tax return P Participation, Participation. Where do i send my 2012 tax return Active, Active participation. Where do i send my 2012 tax return Material, Material Participation Passive activity, Passive Activity Limits Comprehensive example, How To Report Your Passive Activity Loss Disposition, Dispositions Former, Treatment of former passive activities. Where do i send my 2012 tax return Grouping, Grouping Your Activities Limits, Passive Activity Limits Material participation, Material Participation Rental, Rental Activities Rules, Passive Activities, Grouping Your Activities Who must use these rules, Who Must Use These Rules? Passive activity deductions, Passive Activity Deductions Passive activity income, Passive Activity Income Passive income, recharacterization of, Recharacterization of Passive Income Publications (see Tax help) Publicly traded partnership, Publicly Traded Partnership, Publicly traded partnership (PTP). Where do i send my 2012 tax return Q Qualified person, nonrecourse financing, Qualified person. Where do i send my 2012 tax return Qualifying business, at-risk rules, Qualifying business. Where do i send my 2012 tax return R Real estate professional, Real Estate Professional Recapture rule under at-risk limits, Recapture Rule Recharacterization of passive income, Recharacterization of Passive Income Reductions of amounts at risk, Reductions of Amounts At Risk Related persons, Related persons. Where do i send my 2012 tax return Rental activity $25,000 offset, Special $25,000 allowance. Where do i send my 2012 tax return Active participation, Active participation. Where do i send my 2012 tax return Exceptions, Exceptions. Where do i send my 2012 tax return Phaseout rule, Phaseout rule. Where do i send my 2012 tax return Real estate professional, Real Estate Professional Retired farmer, Retired or disabled farmer and surviving spouse of a farmer. Where do i send my 2012 tax return S Section 1245 property, Section 1245 property. Where do i send my 2012 tax return Self-charged interest, Self-charged interest. Where do i send my 2012 tax return Separate activity, Separation of Activities Significant participation passive activities, Significant Participation Passive Activities Special $25,000 allowance, Special $25,000 allowance. Where do i send my 2012 tax return Surviving spouse of farmer, Retired or disabled farmer and surviving spouse of a farmer. Where do i send my 2012 tax return T Tax help, How To Get Tax Help Trade or business activities Definition of, Trade or Business Activities Real property, Real property trades or businesses. Where do i send my 2012 tax return W Worksheet 1, Worksheet 1. Where do i send my 2012 tax return Worksheet 3, Worksheet 3. Where do i send my 2012 tax return Worksheet 4, Step Four—Completing Worksheet 4 Worksheet 5, Step Five—Completing Worksheet 5 Worksheet 6, Step Six—Using Worksheets 6 and 7 Worksheet 7, Step Six—Using Worksheets 6 and 7 Worksheet A, Worksheet A. Where do i send my 2012 tax return , Worksheet A. Where do i send my 2012 tax return Significant Participation Passive Activities Worksheet B, Worksheet B. Where do i send my 2012 tax return , Worksheet B. Where do i send my 2012 tax return Significant Participation Activities With Net Income Prev  Up     Home   More Online Publications