Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

1040 Ez 2010 Form

File Taxes Online Free StateFree 1040xFree Taxes FilingFile 1040ez FormFederal Tax Amended ReturnWww State Tax FormsFree Tax Filing For Students1040ez 2011Turbo Tax MilitaryWww Handrblock Com1040ez TelefileFile State Tax For FreeAmended Federal Tax FormAmend TaxesI Want To File My State Taxes Online For FreeIrs Form 1040ez InstructionsOnline State Tax FilingIrs Forms For 2011How To Fill Out 1040x Line By LineMilitary Tax Return CalculatorHow To File A 2012 Tax ReturnHow To File 2011 Taxes OnlineIrs OrgWww Irs Gov EfileEz10401040 Tax FormTurbotax Deluxe Federal Efile State 2009Irs Gov Ez FormUsafHow To Refile A Tax Return1040 A Tax FormAmendment Tax Return FormMilitary TaxesFederal Tax Forms 2011Free H And R BlockIrs FormsIrs 1040 Ez Online FilingFree Tax Preparation For Unemployed1040ez Form PrintableTaxes For 2012

1040 Ez 2010 Form

1040 ez 2010 form 1. 1040 ez 2010 form   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. 1040 ez 2010 form Business associate. 1040 ez 2010 form Bona fide business purpose. 1040 ez 2010 form 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. 1040 ez 2010 form This chapter discusses: Traveling away from home, Temporary assignment or job, and What travel expenses are deductible. 1040 ez 2010 form It also discusses the standard meal allowance, rules for travel inside and outside the United States, luxury water travel, and deductible convention expenses. 1040 ez 2010 form Travel expenses defined. 1040 ez 2010 form   For tax purposes, travel expenses are the ordinary and necessary expenses of traveling away from home for your business, profession, or job. 1040 ez 2010 form   An ordinary expense is one that is common and accepted in your trade or business. 1040 ez 2010 form A necessary expense is one that is helpful and appropriate for your business. 1040 ez 2010 form An expense does not have to be required to be considered necessary. 1040 ez 2010 form   You will find examples of deductible travel expenses in Table 1-1 , later. 1040 ez 2010 form 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. 1040 ez 2010 form This rest requirement is not satisfied by merely napping in your car. 1040 ez 2010 form 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. 1040 ez 2010 form Example 1. 1040 ez 2010 form You are a railroad conductor. 1040 ez 2010 form You leave your home terminal on a regularly scheduled round-trip run between two cities and return home 16 hours later. 1040 ez 2010 form 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. 1040 ez 2010 form You are considered to be away from home. 1040 ez 2010 form Example 2. 1040 ez 2010 form You are a truck driver. 1040 ez 2010 form You leave your terminal and return to it later the same day. 1040 ez 2010 form You get an hour off at your turnaround point to eat. 1040 ez 2010 form 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. 1040 ez 2010 form Members of the Armed Forces. 1040 ez 2010 form   If you are a member of the U. 1040 ez 2010 form S. 1040 ez 2010 form Armed Forces on a permanent duty assignment overseas, you are not traveling away from home. 1040 ez 2010 form You cannot deduct your expenses for meals and lodging. 1040 ez 2010 form 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. 1040 ez 2010 form 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. 1040 ez 2010 form   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. 1040 ez 2010 form Tax Home To determine whether you are traveling away from home, you must first determine the location of your tax home. 1040 ez 2010 form Generally, your tax home is your regular place of business or post of duty, regardless of where you maintain your family home. 1040 ez 2010 form It includes the entire city or general area in which your business or work is located. 1040 ez 2010 form If you have more than one regular place of business, your tax home is your main place of business. 1040 ez 2010 form See Main place of business or work , later. 1040 ez 2010 form 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. 1040 ez 2010 form See No main place of business or work , later. 1040 ez 2010 form 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. 1040 ez 2010 form As an itinerant, you cannot claim a travel expense deduction because you are never considered to be traveling away from home. 1040 ez 2010 form Main place of business or work. 1040 ez 2010 form   If you have more than one place of work, consider the following when determining which one is your main place of business or work. 1040 ez 2010 form The total time you ordinarily spend in each place. 1040 ez 2010 form The level of your business activity in each place. 1040 ez 2010 form Whether your income from each place is significant or insignificant. 1040 ez 2010 form Example. 1040 ez 2010 form You live in Cincinnati where you have a seasonal job for 8 months each year and earn $40,000. 1040 ez 2010 form You work the other 4 months in Miami, also at a seasonal job, and earn $15,000. 1040 ez 2010 form Cincinnati is your main place of work because you spend most of your time there and earn most of your income there. 1040 ez 2010 form No main place of business or work. 1040 ez 2010 form   You may have a tax home even if you do not have a regular or main place of work. 1040 ez 2010 form Your tax home may be the home where you regularly live. 1040 ez 2010 form Factors used to determine tax home. 1040 ez 2010 form   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. 1040 ez 2010 form 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. 1040 ez 2010 form You have living expenses at your main home that you duplicate because your business requires you to be away from that home. 1040 ez 2010 form 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. 1040 ez 2010 form   If you satisfy all three factors, your tax home is the home where you regularly live. 1040 ez 2010 form If you satisfy only two factors, you may have a tax home depending on all the facts and circumstances. 1040 ez 2010 form If you satisfy only one factor, you are an itinerant; your tax home is wherever you work and you cannot deduct travel expenses. 1040 ez 2010 form Example 1. 1040 ez 2010 form You are single and live in Boston in an apartment you rent. 1040 ez 2010 form You have worked for your employer in Boston for a number of years. 1040 ez 2010 form Your employer enrolls you in a 12-month executive training program. 1040 ez 2010 form You do not expect to return to work in Boston after you complete your training. 1040 ez 2010 form During your training, you do not do any work in Boston. 1040 ez 2010 form Instead, you receive classroom and on-the-job training throughout the United States. 1040 ez 2010 form You keep your apartment in Boston and return to it frequently. 1040 ez 2010 form You use your apartment to conduct your personal business. 1040 ez 2010 form You also keep up your community contacts in Boston. 1040 ez 2010 form When you complete your training, you are transferred to Los Angeles. 1040 ez 2010 form You do not satisfy factor (1) because you did not work in Boston. 1040 ez 2010 form You satisfy factor (2) because you had duplicate living expenses. 1040 ez 2010 form 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. 1040 ez 2010 form Therefore, you have a tax home in Boston. 1040 ez 2010 form Example 2. 1040 ez 2010 form You are an outside salesperson with a sales territory covering several states. 1040 ez 2010 form Your employer's main office is in Newark, but you do not conduct any business there. 1040 ez 2010 form Your work assignments are temporary, and you have no way of knowing where your future assignments will be located. 1040 ez 2010 form You have a room in your married sister's house in Dayton. 1040 ez 2010 form You stay there for one or two weekends a year, but you do no work in the area. 1040 ez 2010 form You do not pay your sister for the use of the room. 1040 ez 2010 form You do not satisfy any of the three factors listed earlier. 1040 ez 2010 form You are an itinerant and have no tax home. 1040 ez 2010 form 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. 1040 ez 2010 form You also cannot deduct the cost of meals and lodging while at your tax home. 1040 ez 2010 form See Example 1 , later. 1040 ez 2010 form If you are working temporarily in the same city where you and your family live, you may be considered as traveling away from home. 1040 ez 2010 form See Example 2 , later. 1040 ez 2010 form Example 1. 1040 ez 2010 form You are a truck driver and you and your family live in Tucson. 1040 ez 2010 form You are employed by a trucking firm that has its terminal in Phoenix. 1040 ez 2010 form At the end of your long runs, you return to your home terminal in Phoenix and spend one night there before returning home. 1040 ez 2010 form You cannot deduct any expenses you have for meals and lodging in Phoenix or the cost of traveling from Phoenix to Tucson. 1040 ez 2010 form This is because Phoenix is your tax home. 1040 ez 2010 form Example 2. 1040 ez 2010 form Your family home is in Pittsburgh, where you work 12 weeks a year. 1040 ez 2010 form The rest of the year you work for the same employer in Baltimore. 1040 ez 2010 form In Baltimore, you eat in restaurants and sleep in a rooming house. 1040 ez 2010 form Your salary is the same whether you are in Pittsburgh or Baltimore. 1040 ez 2010 form Because you spend most of your working time and earn most of your salary in Baltimore, that city is your tax home. 1040 ez 2010 form You cannot deduct any expenses you have for meals and lodging there. 1040 ez 2010 form However, when you return to work in Pittsburgh, you are away from your tax home even though you stay at your family home. 1040 ez 2010 form You can deduct the cost of your round trip between Baltimore and Pittsburgh. 1040 ez 2010 form You can also deduct your part of your family's living expenses for meals and lodging while you are living and working in Pittsburgh. 1040 ez 2010 form Temporary Assignment or Job You may regularly work at your tax home and also work at another location. 1040 ez 2010 form It may not be practical to return to your tax home from this other location at the end of each work day. 1040 ez 2010 form Temporary assignment vs. 1040 ez 2010 form indefinite assignment. 1040 ez 2010 form   If your assignment or job away from your main place of work is temporary, your tax home does not change. 1040 ez 2010 form You are considered to be away from home for the whole period you are away from your main place of work. 1040 ez 2010 form You can deduct your travel expenses if they otherwise qualify for deduction. 1040 ez 2010 form 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. 1040 ez 2010 form    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. 1040 ez 2010 form 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. 1040 ez 2010 form   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. 1040 ez 2010 form You may be able to deduct the cost of relocating to your new tax home as a moving expense. 1040 ez 2010 form See Publication 521 for more information. 1040 ez 2010 form Exception for federal crime investigations or prosecutions. 1040 ez 2010 form   If you are a federal employee participating in a federal crime investigation or prosecution, you are not subject to the 1-year rule. 1040 ez 2010 form 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. 1040 ez 2010 form   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. 1040 ez 2010 form Determining temporary or indefinite. 1040 ez 2010 form   You must determine whether your assignment is temporary or indefinite when you start work. 1040 ez 2010 form 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. 1040 ez 2010 form An assignment or job that is initially temporary may become indefinite due to changed circumstances. 1040 ez 2010 form 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. 1040 ez 2010 form   The following examples illustrate whether an assignment or job is temporary or indefinite. 1040 ez 2010 form Example 1. 1040 ez 2010 form You are a construction worker. 1040 ez 2010 form You live and regularly work in Los Angeles. 1040 ez 2010 form You are a member of a trade union in Los Angeles that helps you get work in the Los Angeles area. 1040 ez 2010 form Your tax home is Los Angeles. 1040 ez 2010 form Because of a shortage of work, you took a job on a construction project in Fresno. 1040 ez 2010 form Your job was scheduled to end in 8 months. 1040 ez 2010 form The job actually lasted 10 months. 1040 ez 2010 form You realistically expected the job in Fresno to last 8 months. 1040 ez 2010 form The job actually did last less than 1 year. 1040 ez 2010 form The job is temporary and your tax home is still in Los Angeles. 1040 ez 2010 form Example 2. 1040 ez 2010 form The facts are the same as in Example 1, except that you realistically expected the work in Fresno to last 18 months. 1040 ez 2010 form The job actually was completed in 10 months. 1040 ez 2010 form 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. 1040 ez 2010 form You cannot deduct any travel expenses you had in Fresno because Fresno became your tax home. 1040 ez 2010 form Example 3. 1040 ez 2010 form The facts are the same as in Example 1, except that you realistically expected the work in Fresno to last 9 months. 1040 ez 2010 form After 8 months, however, you were asked to remain for 7 more months (for a total actual stay of 15 months). 1040 ez 2010 form Initially, you realistically expected the job in Fresno to last for only 9 months. 1040 ez 2010 form 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. 1040 ez 2010 form You can only deduct your travel expenses for the first 8 months. 1040 ez 2010 form You cannot deduct any travel expenses you had after that time because Fresno became your tax home when the job became indefinite. 1040 ez 2010 form Going home on days off. 1040 ez 2010 form   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. 1040 ez 2010 form You cannot deduct the cost of your meals and lodging there. 1040 ez 2010 form However, you can deduct your travel expenses, including meals and lodging, while traveling between your temporary place of work and your tax home. 1040 ez 2010 form You can claim these expenses up to the amount it would have cost you to stay at your temporary place of work. 1040 ez 2010 form   If you keep your hotel room during your visit home, you can deduct the cost of your hotel room. 1040 ez 2010 form 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. 1040 ez 2010 form Probationary work period. 1040 ez 2010 form   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. 1040 ez 2010 form You cannot deduct any of your expenses for meals and lodging during the probationary period. 1040 ez 2010 form 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. 1040 ez 2010 form You can deduct ordinary and necessary expenses you have when you travel away from home on business. 1040 ez 2010 form The type of expense you can deduct depends on the facts and your circumstances. 1040 ez 2010 form Table 1-1 summarizes travel expenses you may be able to deduct. 1040 ez 2010 form You may have other deductible travel expenses that are not covered there, depending on the facts and your circumstances. 1040 ez 2010 form 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. 1040 ez 2010 form You can use a log, diary, notebook, or any other written record to keep track of your expenses. 1040 ez 2010 form The types of expenses you need to record, along with supporting documentation, are described in Table 5-1 (see chapter 5). 1040 ez 2010 form Separating costs. 1040 ez 2010 form   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. 1040 ez 2010 form You must have a reasonable basis for making this allocation. 1040 ez 2010 form For example, you must allocate your expenses if a hotel includes one or more meals in its room charge. 1040 ez 2010 form Travel expenses for another individual. 1040 ez 2010 form    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. 1040 ez 2010 form Employee. 1040 ez 2010 form   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. 1040 ez 2010 form Business associate. 1040 ez 2010 form   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. 1040 ez 2010 form A business associate is someone with whom you could reasonably expect to actively conduct business. 1040 ez 2010 form A business associate can be a current or prospective (likely to become) customer, client, supplier, employee, agent, partner, or professional advisor. 1040 ez 2010 form Bona fide business purpose. 1040 ez 2010 form   A bona fide business purpose exists if you can prove a real business purpose for the individual's presence. 1040 ez 2010 form Incidental services, such as typing notes or assisting in entertaining customers, are not enough to make the expenses deductible. 1040 ez 2010 form Table 1-1. 1040 ez 2010 form Travel Expenses You Can Deduct   This chart summarizes expenses you can deduct when you travel away from home for business purposes. 1040 ez 2010 form IF you have expenses for. 1040 ez 2010 form . 1040 ez 2010 form . 1040 ez 2010 form THEN you can deduct the cost of. 1040 ez 2010 form . 1040 ez 2010 form . 1040 ez 2010 form transportation travel by airplane, train, bus, or car between your home and your business destination. 1040 ez 2010 form 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. 1040 ez 2010 form If you travel by ship, see Luxury Water Travel and Cruise Ships (under Conventions) for additional rules and limits. 1040 ez 2010 form 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. 1040 ez 2010 form baggage and shipping sending baggage and sample or display material between your regular and temporary work locations. 1040 ez 2010 form car operating and maintaining your car when traveling away from home on business. 1040 ez 2010 form You can deduct actual expenses or the standard mileage rate, as well as business-related tolls and parking. 1040 ez 2010 form If you rent a car while away from home on business, you can deduct only the business-use portion of the expenses. 1040 ez 2010 form 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. 1040 ez 2010 form Meals include amounts spent for food, beverages, taxes, and related tips. 1040 ez 2010 form See Meals for additional rules and limits. 1040 ez 2010 form cleaning dry cleaning and laundry. 1040 ez 2010 form telephone business calls while on your business trip. 1040 ez 2010 form This includes business communication by fax machine or other communication devices. 1040 ez 2010 form tips tips you pay for any expenses in this chart. 1040 ez 2010 form other other similar ordinary and necessary expenses related to your business travel. 1040 ez 2010 form 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. 1040 ez 2010 form Example. 1040 ez 2010 form Jerry drives to Chicago on business and takes his wife, Linda, with him. 1040 ez 2010 form Linda is not Jerry's employee. 1040 ez 2010 form Linda occasionally types notes, performs similar services, and accompanies Jerry to luncheons and dinners. 1040 ez 2010 form The performance of these services does not establish that her presence on the trip is necessary to the conduct of Jerry's business. 1040 ez 2010 form Her expenses are not deductible. 1040 ez 2010 form Jerry pays $199 a day for a double room. 1040 ez 2010 form A single room costs $149 a day. 1040 ez 2010 form He can deduct the total cost of driving his car to and from Chicago, but only $149 a day for his hotel room. 1040 ez 2010 form If he uses public transportation, he can deduct only his fare. 1040 ez 2010 form Meals You can deduct the cost of meals in either of the following situations. 1040 ez 2010 form It is necessary for you to stop for substantial sleep or rest to properly perform your duties while traveling away from home on business. 1040 ez 2010 form The meal is business-related entertainment. 1040 ez 2010 form Business-related entertainment is discussed in chapter 2 . 1040 ez 2010 form The following discussion deals only with meals that are not business-related entertainment. 1040 ez 2010 form Lavish or extravagant. 1040 ez 2010 form   You cannot deduct expenses for meals that are lavish or extravagant. 1040 ez 2010 form An expense is not considered lavish or extravagant if it is reasonable based on the facts and circumstances. 1040 ez 2010 form 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. 1040 ez 2010 form 50% limit on meals. 1040 ez 2010 form   You can figure your meals expense using either of the following methods. 1040 ez 2010 form Actual cost. 1040 ez 2010 form The standard meal allowance. 1040 ez 2010 form Both of these methods are explained below. 1040 ez 2010 form But, regardless of the method you use, you generally can deduct only 50% of the unreimbursed cost of your meals. 1040 ez 2010 form   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. 1040 ez 2010 form If you are not reimbursed, the 50% limit applies whether the unreimbursed meal expense is for business travel or business entertainment. 1040 ez 2010 form Chapter 2 discusses the 50% Limit in more detail, and chapter 6 discusses accountable and nonaccountable plans. 1040 ez 2010 form 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. 1040 ez 2010 form If you use this method, you must keep records of your actual cost. 1040 ez 2010 form Standard Meal Allowance Generally, you can use the “standard meal allowance” method as an alternative to the actual cost method. 1040 ez 2010 form 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. 1040 ez 2010 form The set amount varies depending on where and when you travel. 1040 ez 2010 form In this publication, “standard meal allowance” refers to the federal rate for M&IE, discussed later under Amount of standard meal allowance . 1040 ez 2010 form If you use the standard meal allowance, you still must keep records to prove the time, place, and business purpose of your travel. 1040 ez 2010 form See the recordkeeping rules for travel in chapter 5 . 1040 ez 2010 form Incidental expenses. 1040 ez 2010 form   The term “incidental expenses” means fees and tips given to porters, baggage carriers, hotel staff, and staff on ships. 1040 ez 2010 form   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. 1040 ez 2010 form Incidental-expenses-only method. 1040 ez 2010 form   You can use an optional method (instead of actual cost) for deducting incidental expenses only. 1040 ez 2010 form The amount of the deduction is $5 a day. 1040 ez 2010 form You can use this method only if you did not pay or incur any meal expenses. 1040 ez 2010 form You cannot use this method on any day that you use the standard meal allowance. 1040 ez 2010 form This method is subject to the proration rules for partial days. 1040 ez 2010 form See Travel for days you depart and return , later in this chapter. 1040 ez 2010 form Note. 1040 ez 2010 form The incidental-expenses-only method is not subject to the 50% limit discussed below. 1040 ez 2010 form Federal employees should refer to the Federal Travel Regulations at www. 1040 ez 2010 form gsa. 1040 ez 2010 form gov. 1040 ez 2010 form 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. 1040 ez 2010 form 50% limit may apply. 1040 ez 2010 form   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. 1040 ez 2010 form 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. 1040 ez 2010 form The 50% limit is discussed in more detail in chapter 2, and accountable and nonaccountable plans are discussed in chapter 6. 1040 ez 2010 form There is no optional standard lodging amount similar to the standard meal allowance. 1040 ez 2010 form Your allowable lodging expense deduction is your actual cost. 1040 ez 2010 form Who can use the standard meal allowance. 1040 ez 2010 form   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. 1040 ez 2010 form Use of the standard meal allowance for other travel. 1040 ez 2010 form   You can use the standard meal allowance to figure your meal expenses when you travel in connection with investment and other income-producing property. 1040 ez 2010 form You can also use it to figure your meal expenses when you travel for qualifying educational purposes. 1040 ez 2010 form You cannot use the standard meal allowance to figure the cost of your meals when you travel for medical or charitable purposes. 1040 ez 2010 form Amount of standard meal allowance. 1040 ez 2010 form   The standard meal allowance is the federal M&IE rate. 1040 ez 2010 form For travel in 2013, the rate for most small localities in the United States is $46 a day. 1040 ez 2010 form    Most major cities and many other localities in the United States are designated as high-cost areas, qualifying for higher standard meal allowances. 1040 ez 2010 form    You can find this information (organized by state) on the Internet at www. 1040 ez 2010 form gsa. 1040 ez 2010 form gov/perdiem. 1040 ez 2010 form Enter a zip code or select a city and state for the per diem rates for the current fiscal year. 1040 ez 2010 form Per diem rates for prior fiscal years are available by using the drop down menu under “Search by State. 1040 ez 2010 form ”   Per diem rates are listed by the Federal government's fiscal year which runs from October 1 to September 30. 1040 ez 2010 form 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. 1040 ez 2010 form   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. 1040 ez 2010 form If you work in the transportation industry, however, see Special rate for transportation workers , later. 1040 ez 2010 form Standard meal allowance for areas outside the continental United States. 1040 ez 2010 form   The standard meal allowance rates above do not apply to travel in Alaska, Hawaii, or any other location outside the continental United States. 1040 ez 2010 form The Department of Defense establishes per diem rates for Alaska, Hawaii, Puerto Rico, American Samoa, Guam, Midway, the Northern Mariana Islands, the U. 1040 ez 2010 form S. 1040 ez 2010 form Virgin Islands, Wake Island, and other non-foreign areas outside the continental United States. 1040 ez 2010 form The Department of State establishes per diem rates for all other foreign areas. 1040 ez 2010 form    You can access per diem rates for non-foreign areas outside the continental United States at: www. 1040 ez 2010 form defensetravel. 1040 ez 2010 form dod. 1040 ez 2010 form mil/site/perdiemCalc. 1040 ez 2010 form cfm. 1040 ez 2010 form You can access all other foreign per diem rates at: www. 1040 ez 2010 form state. 1040 ez 2010 form gov/travel/. 1040 ez 2010 form Click on “Travel Per Diem Allowances for Foreign Areas,” under “Foreign Per Diem Rates” to obtain the latest foreign per diem rates. 1040 ez 2010 form Special rate for transportation workers. 1040 ez 2010 form   You can use a special standard meal allowance if you work in the transportation industry. 1040 ez 2010 form 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. 1040 ez 2010 form If this applies to you, you can claim a standard meal allowance of $59 a day ($65 for travel outside the continental United States). 1040 ez 2010 form   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. 1040 ez 2010 form 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. 1040 ez 2010 form Travel for days you depart and return. 1040 ez 2010 form   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). 1040 ez 2010 form You can do so by one of two methods. 1040 ez 2010 form Method 1: You can claim 3/4 of the standard meal allowance. 1040 ez 2010 form Method 2: You can prorate using any method that you consistently apply and that is in accordance with reasonable business practice. 1040 ez 2010 form Example. 1040 ez 2010 form Jen is employed in New Orleans as a convention planner. 1040 ez 2010 form In March, her employer sent her on a 3-day trip to Washington, DC, to attend a planning seminar. 1040 ez 2010 form She left her home in New Orleans at 10 a. 1040 ez 2010 form m. 1040 ez 2010 form on Wednesday and arrived in Washington, DC, at 5:30 p. 1040 ez 2010 form m. 1040 ez 2010 form After spending two nights there, she flew back to New Orleans on Friday and arrived back home at 8:00 p. 1040 ez 2010 form m. 1040 ez 2010 form Jen's employer gave her a flat amount to cover her expenses and included it with her wages. 1040 ez 2010 form 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. 1040 ez 2010 form Under Method 2, Jen could also use any method that she applies consistently and that is in accordance with reasonable business practice. 1040 ez 2010 form 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. 1040 ez 2010 form Travel in the United States The following discussion applies to travel in the United States. 1040 ez 2010 form For this purpose, the United States includes the 50 states and the District of Columbia. 1040 ez 2010 form 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. 1040 ez 2010 form See Part of Trip Outside the United States , later. 1040 ez 2010 form Trip Primarily for Business You can deduct all of your travel expenses if your trip was entirely business related. 1040 ez 2010 form 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. 1040 ez 2010 form These expenses include the travel costs of getting to and from your business destination and any business-related expenses at your business destination. 1040 ez 2010 form Example. 1040 ez 2010 form You work in Atlanta and take a business trip to New Orleans in May. 1040 ez 2010 form Your business travel totals 850 miles round trip. 1040 ez 2010 form On your way, you stop in Mobile to visit your parents. 1040 ez 2010 form You spend $2,120 for the 9 days you are away from home for travel, meals, lodging, and other travel expenses. 1040 ez 2010 form If you had not stopped in Mobile, you would have been gone only 6 days, and your total cost would have been $1,820. 1040 ez 2010 form You can deduct $1,820 for your trip, including the cost of round-trip transportation to and from New Orleans. 1040 ez 2010 form The deduction for your meals is subject to the 50% limit on meals mentioned earlier. 1040 ez 2010 form 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. 1040 ez 2010 form However, you can deduct any expenses you have while at your destination that are directly related to your business. 1040 ez 2010 form 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. 1040 ez 2010 form 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. 1040 ez 2010 form 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. 1040 ez 2010 form For the part of your trip that is inside the United States, use the rules for travel in the United States. 1040 ez 2010 form Travel outside the United States does not include travel from one point in the United States to another point in the United States. 1040 ez 2010 form The following discussion can help you determine whether your trip was entirely within the United States. 1040 ez 2010 form Public transportation. 1040 ez 2010 form   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. 1040 ez 2010 form 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 . 1040 ez 2010 form Example. 1040 ez 2010 form You fly from New York to Puerto Rico with a scheduled stop in Miami. 1040 ez 2010 form You return to New York nonstop. 1040 ez 2010 form 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. 1040 ez 2010 form Because there are no scheduled stops between Puerto Rico and New York, all of the return trip is outside the United States. 1040 ez 2010 form Private car. 1040 ez 2010 form   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. 1040 ez 2010 form Example. 1040 ez 2010 form You travel by car from Denver to Mexico City and return. 1040 ez 2010 form 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. 1040 ez 2010 form The rules under Travel Outside the United States apply to your trip from the border to Mexico City and back to the border. 1040 ez 2010 form 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. 1040 ez 2010 form For this purpose, the United States includes the 50 states and the District of Columbia. 1040 ez 2010 form 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. 1040 ez 2010 form 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. 1040 ez 2010 form Travel entirely for business. 1040 ez 2010 form   If you travel outside the United States and you spend the entire time on business activities, you can deduct all of your travel expenses. 1040 ez 2010 form Travel considered entirely for business. 1040 ez 2010 form   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. 1040 ez 2010 form Exception 1 - No substantial control. 1040 ez 2010 form   Your trip is considered entirely for business if you did not have substantial control over arranging the trip. 1040 ez 2010 form The fact that you control the timing of your trip does not, by itself, mean that you have substantial control over arranging your trip. 1040 ez 2010 form   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. 1040 ez 2010 form    “Related to your employer” is defined later in chapter 6 under Per Diem and Car Allowances . 1040 ez 2010 form   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. 1040 ez 2010 form   A self-employed person generally has substantial control over arranging business trips. 1040 ez 2010 form Exception 2 - Outside United States no more than a week. 1040 ez 2010 form   Your trip is considered entirely for business if you were outside the United States for a week or less, combining business and nonbusiness activities. 1040 ez 2010 form One week means 7 consecutive days. 1040 ez 2010 form 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. 1040 ez 2010 form Example. 1040 ez 2010 form You traveled to Brussels primarily for business. 1040 ez 2010 form You left Denver on Tuesday and flew to New York. 1040 ez 2010 form On Wednesday, you flew from New York to Brussels, arriving the next morning. 1040 ez 2010 form On Thursday and Friday, you had business discussions, and from Saturday until Tuesday, you were sightseeing. 1040 ez 2010 form You flew back to New York, arriving Wednesday afternoon. 1040 ez 2010 form On Thursday, you flew back to Denver. 1040 ez 2010 form 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. 1040 ez 2010 form This is because the day you depart does not count as a day outside the United States. 1040 ez 2010 form You can deduct your cost of the round-trip flight between Denver and Brussels. 1040 ez 2010 form You can also deduct the cost of your stay in Brussels for Thursday and Friday while you conducted business. 1040 ez 2010 form However, you cannot deduct the cost of your stay in Brussels from Saturday through Tuesday because those days were spent on nonbusiness activities. 1040 ez 2010 form Exception 3 - Less than 25% of time on personal activities. 1040 ez 2010 form   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. 1040 ez 2010 form For this purpose, count both the day your trip began and the day it ended. 1040 ez 2010 form Example. 1040 ez 2010 form You flew from Seattle to Tokyo, where you spent 14 days on business and 5 days on personal matters. 1040 ez 2010 form You then flew back to Seattle. 1040 ez 2010 form You spent 1 day flying in each direction. 1040 ez 2010 form 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. 1040 ez 2010 form 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. 1040 ez 2010 form Exception 4 - Vacation not a major consideration. 1040 ez 2010 form   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. 1040 ez 2010 form 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. 1040 ez 2010 form You can only deduct the business portion of your cost of getting to and from your destination. 1040 ez 2010 form You must allocate the costs between your business and other activities to determine your deductible amount. 1040 ez 2010 form See Travel allocation rules , later. 1040 ez 2010 form 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 . 1040 ez 2010 form In those cases, you can deduct the total cost of getting to and from your destination. 1040 ez 2010 form Travel allocation rules. 1040 ez 2010 form   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. 1040 ez 2010 form The days you depart from and return to the United States are both counted as days outside the United States. 1040 ez 2010 form   To figure the deductible amount of your round-trip travel expenses, use the following fraction. 1040 ez 2010 form The numerator (top number) is the total number of business days outside the United States. 1040 ez 2010 form The denominator (bottom number) is the total number of business and nonbusiness days of travel. 1040 ez 2010 form Counting business days. 1040 ez 2010 form   Your business days include transportation days, days your presence was required, days you spent on business, and certain weekends and holidays. 1040 ez 2010 form Transportation day. 1040 ez 2010 form   Count as a business day any day you spend traveling to or from a business destination. 1040 ez 2010 form 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. 1040 ez 2010 form Extra days for side trips or nonbusiness activities cannot be counted as business days. 1040 ez 2010 form Presence required. 1040 ez 2010 form   Count as a business day any day your presence is required at a particular place for a specific business purpose. 1040 ez 2010 form Count it as a business day even if you spend most of the day on nonbusiness activities. 1040 ez 2010 form Day spent on business. 1040 ez 2010 form   If your principal activity during working hours is the pursuit of your trade or business, count the day as a business day. 1040 ez 2010 form Also, count as a business day any day you are prevented from working because of circumstances beyond your control. 1040 ez 2010 form Certain weekends and holidays. 1040 ez 2010 form   Count weekends, holidays, and other necessary standby days as business days if they fall between business days. 1040 ez 2010 form 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. 1040 ez 2010 form Example 1. 1040 ez 2010 form Your tax home is New York City. 1040 ez 2010 form You travel to Quebec, where you have a business appointment on Friday. 1040 ez 2010 form You have another appointment on the following Monday. 1040 ez 2010 form Because your presence was required on both Friday and Monday, they are business days. 1040 ez 2010 form Because the weekend is between business days, Saturday and Sunday are counted as business days. 1040 ez 2010 form This is true even though you use the weekend for sightseeing, visiting friends, or other nonbusiness activity. 1040 ez 2010 form Example 2. 1040 ez 2010 form 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. 1040 ez 2010 form Nonbusiness activity on the way to or from your business destination. 1040 ez 2010 form   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. 1040 ez 2010 form   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. 1040 ez 2010 form   You determine the nonbusiness portion of that expense by multiplying it by a fraction. 1040 ez 2010 form 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. 1040 ez 2010 form Example. 1040 ez 2010 form You live in New York. 1040 ez 2010 form On May 4 you flew to Paris to attend a business conference that began on May 5. 1040 ez 2010 form The conference ended at noon on May 14. 1040 ez 2010 form 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. 1040 ez 2010 form The primary purpose for the trip was to attend the conference. 1040 ez 2010 form If you had not stopped in Dublin, you would have arrived home the evening of May 14. 1040 ez 2010 form You do not meet any of the exceptions that would allow you to consider your travel entirely for business. 1040 ez 2010 form May 4 through May 14 (11 days) are business days and May 15 through May 21 (7 days) are nonbusiness days. 1040 ez 2010 form You can deduct the cost of your meals (subject to the 50% limit), lodging, and other business-related travel expenses while in Paris. 1040 ez 2010 form You cannot deduct your expenses while in Dublin. 1040 ez 2010 form You also cannot deduct 7/18 of what it would have cost you to travel round-trip between New York and Dublin. 1040 ez 2010 form 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. 1040 ez 2010 form Round-trip airfare from New York to Dublin would have been $1,250. 1040 ez 2010 form 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). 1040 ez 2010 form Your deductible air travel expense is $1,364 ($1,850 − $486). 1040 ez 2010 form Nonbusiness activity at, near, or beyond business destination. 1040 ez 2010 form   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. 1040 ez 2010 form   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. 1040 ez 2010 form   You determine the nonbusiness portion of that expense by multiplying it by a fraction. 1040 ez 2010 form 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. 1040 ez 2010 form   None of your travel expenses for nonbusiness activities at, near, or beyond your business destination are deductible. 1040 ez 2010 form Example. 1040 ez 2010 form 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. 1040 ez 2010 form You cannot deduct any part of the cost of your trip from Paris to Venice and return to Paris. 1040 ez 2010 form In addition, you cannot deduct 7/18 of the airfare and other expenses from New York to Paris and back to New York. 1040 ez 2010 form 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. 1040 ez 2010 form (Assume these expenses total $4,939. 1040 ez 2010 form ) 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. 1040 ez 2010 form Other methods. 1040 ez 2010 form   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. 1040 ez 2010 form 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. 1040 ez 2010 form 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. 1040 ez 2010 form Example. 1040 ez 2010 form The university from which you graduated has a continuing education program for members of its alumni association. 1040 ez 2010 form 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. 1040 ez 2010 form However, none of the conferences are directed toward specific occupations or professions. 1040 ez 2010 form It is up to each participant to seek out specialists and organizational settings appropriate to his or her occupational interests. 1040 ez 2010 form 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. 1040 ez 2010 form These sessions are composed of a variety of activities including workshops, mini-lectures, role playing, skill development, and exercises. 1040 ez 2010 form Professional conference directors schedule and conduct the sessions. 1040 ez 2010 form Participants can choose those sessions they wish to attend. 1040 ez 2010 form You can participate in this program since you are a member of the alumni association. 1040 ez 2010 form You and your family take one of the trips. 1040 ez 2010 form You spend about 2 hours at each of the planned sessions. 1040 ez 2010 form The rest of the time you go touring and sightseeing with your family. 1040 ez 2010 form The trip lasts less than 1 week. 1040 ez 2010 form Your travel expenses for the trip are not deductible since the trip was primarily a vacation. 1040 ez 2010 form 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. 1040 ez 2010 form These expenses should be specifically stated in your records to ensure proper allocation of your deductible business expenses. 1040 ez 2010 form 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. 1040 ez 2010 form The limit is twice the highest federal per diem rate allowable at the time of your travel. 1040 ez 2010 form (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. 1040 ez 2010 form ) Daily limit on luxury water travel. 1040 ez 2010 form   The highest federal per diem rate allowed and the daily limit for luxury water travel in 2013 is shown in the following table. 1040 ez 2010 form   2013 Dates Highest Federal Per Diem Daily Limit on Luxury Water Travel   Jan. 1040 ez 2010 form 1 – Mar. 1040 ez 2010 form 31 $367 $734   Apr. 1040 ez 2010 form 1 – June 30 312 624   July 1 – Aug. 1040 ez 2010 form 31 310 620   Sept. 1040 ez 2010 form 1 – Sept. 1040 ez 2010 form 30 366 732   Oct. 1040 ez 2010 form 1 – Dec. 1040 ez 2010 form 31 374 748 Example. 1040 ez 2010 form Caroline, a travel agent, traveled by ocean liner from New York to London, England, on business in May. 1040 ez 2010 form Her expense for the 6-day cruise was $5,200. 1040 ez 2010 form Caroline's deduction for the cruise cannot exceed $3,744 (6 days × $624 daily limit). 1040 ez 2010 form Meals and entertainment. 1040 ez 2010 form   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. 1040 ez 2010 form For a discussion of the 50% Limit , see chapter 2. 1040 ez 2010 form Example. 1040 ez 2010 form In the previous example, Caroline's luxury water travel had a total cost of $5,200. 1040 ez 2010 form Of that amount, $3,700 was separately stated as meals and entertainment. 1040 ez 2010 form Caroline, who is self-employed, is not reimbursed for any of her travel expenses. 1040 ez 2010 form Caroline figures her deductible travel expenses as follows. 1040 ez 2010 form Meals and entertainment $3,700   50% limit × . 1040 ez 2010 form 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. 1040 ez 2010 form Not separately stated. 1040 ez 2010 form   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. 1040 ez 2010 form 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. 1040 ez 2010 form See Cruise Ships under Conventions. 1040 ez 2010 form Conventions You can deduct your travel expenses when you attend a convention if you can show that your attendance benefits your trade or business. 1040 ez 2010 form You cannot deduct the travel expenses for your family. 1040 ez 2010 form If the convention is for investment, political, social, or other purposes unrelated to your trade or business, you cannot deduct the expenses. 1040 ez 2010 form Your appointment or election as a delegate does not, in itself, determine whether you can deduct travel expenses. 1040 ez 2010 form You can deduct your travel expenses only if your attendance is connected to your own trade or business. 1040 ez 2010 form Convention agenda. 1040 ez 2010 form   The convention agenda or program generally shows the purpose of the convention. 1040 ez 2010 form 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. 1040 ez 2010 form 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. 1040 ez 2010 form 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. 1040 ez 2010 form See Reasonableness test , later. 1040 ez 2010 form 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 . 1040 ez 2010 form North American area. 1040 ez 2010 form   The North American area includes the following locations. 1040 ez 2010 form 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. 1040 ez 2010 form S. 1040 ez 2010 form Virgin Islands Jamaica Wake Island Jarvis Island   The North American area also includes U. 1040 ez 2010 form S. 1040 ez 2010 form islands, cays, and reefs that are possessions of the United States and not part of the fifty states or the District of Columbia. 1040 ez 2010 form Reasonableness test. 1040 ez 2010 form   The following factors are taken into account to determine if it was reasonable to hold the meeting outside the North American area. 1040 ez 2010 form The purpose of the meeting and the activities taking place at the meeting. 1040 ez 2010 form The purposes and activities of the sponsoring organizations or groups. 1040 ez 2010 form 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. 1040 ez 2010 form Other relevant factors you may present. 1040 ez 2010 form 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. 1040 ez 2010 form All ships that sail are considered cruise ships. 1040 ez 2010 form You can deduct these expenses only if all of the following requirements are met. 1040 ez 2010 form The convention, seminar, or meeting is directly related to your trade or business. 1040 ez 2010 form The cruise ship is a vessel registered in the United States. 1040 ez 2010 form All of the cruise ship's ports of call are in the United States or in possessions of the United States. 1040 ez 2010 form 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. 1040 ez 2010 form 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. 1040 ez 2010 form Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

Get Your Electronic Filing PIN

Español

To e-file your 2013 tax return or other electronic forms, you must verify your identity with your Self-Select PIN or your Adjusted Gross Income from your 2012 tax return. If you don't have either of these, you can get an Electronic Filing PIN.

 

   

Determine your eligibility...

 

  • You filed a 2012 Form 1040, Form 1040A, Form 1040-EZ or Form 1040-SS (PR), and
  • Your return was processed by November 23, 2013.

 

 

Gather your information...

 

  • Social Security Number (SSN) or Individuals Tax Identification Number (TIN)
  • First and last name
  • Date of birth
  • Filing status, and 
  • Complete mailing address as it appeared on your 2012 tax return.
 

Get your Electronic Filing PIN!

 

 

 

Using Your Electronic Filing PIN

When you are ready to file your return, enter your Electronic Filing PIN in the "Electronic Filing PIN" field. The Electronic Filing PIN is a temporary PIN we use to verify your identity when you e-file. Keep a copy of your signed tax return for your records.

More information: check availability of our systems.

Page Last Reviewed or Updated: 11-Mar-2014

The 1040 Ez 2010 Form

1040 ez 2010 form 9. 1040 ez 2010 form   Tax Treaty Benefits Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Treaty Income Some Typical Tax Treaty BenefitsPersonal Services Teachers, Professors, and Researchers Employees of Foreign Governments Students, Apprentices, and Trainees Capital Gains Resident Aliens Reporting Treaty Benefits Claimed Introduction A nonresident alien (and certain resident aliens) from a country with which the United States has an income tax treaty may qualify for certain benefits. 1040 ez 2010 form Most treaties require that the nonresident alien be a resident of the treaty country to qualify. 1040 ez 2010 form However, some treaties require that the nonresident alien be a national or a citizen of the treaty country. 1040 ez 2010 form See Table 9-1 for a list of tax treaty countries. 1040 ez 2010 form You can generally arrange to have withholding tax reduced or eliminated on wages and other income that are eligible for tax treaty benefits. 1040 ez 2010 form See Income Entitled to Tax Treaty Benefits in chapter 8. 1040 ez 2010 form Topics - This chapter discusses: Typical tax treaty benefits, How to obtain copies of tax treaties, and How to claim tax treaty benefits on your tax return. 1040 ez 2010 form Useful Items - You may want to see: Publication 901 U. 1040 ez 2010 form S. 1040 ez 2010 form Tax Treaties Form (and Instructions) 1040NR U. 1040 ez 2010 form S. 1040 ez 2010 form Nonresident Alien Income Tax Return 1040NR-EZ U. 1040 ez 2010 form S. 1040 ez 2010 form Income Tax Return for Certain Nonresident Aliens With No Dependents 8833 Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b) See chapter 12 for information about getting these publications and forms. 1040 ez 2010 form Treaty Income A nonresident alien's treaty income is the gross income on which the tax is limited by a tax treaty. 1040 ez 2010 form Treaty income includes, for example, dividends from sources in the United States that are subject to tax at a tax treaty rate not to exceed 15%. 1040 ez 2010 form Nontreaty income is the gross income of a nonresident alien on which the tax is not limited by a tax treaty. 1040 ez 2010 form Figure the tax on treaty income on each separate item of income at the reduced rate that applies to that item under the treaty. 1040 ez 2010 form To determine tax on nontreaty income, figure the tax at either the flat 30% rate or the graduated rate, depending upon whether or not the income is effectively connected with your trade or business in the United States. 1040 ez 2010 form Your tax liability is the sum of the tax on treaty income plus the tax on nontreaty income, but cannot be more than the tax liability figured as if the tax treaty had not come into effect. 1040 ez 2010 form Example. 1040 ez 2010 form Arthur Banks is a nonresident alien who is single and a resident of a foreign country that has a tax treaty with the United States. 1040 ez 2010 form He received gross income of $25,850 during the tax year from sources within the United States, consisting of the following items: Dividends on which the tax is limited to a 15% rate by the tax treaty $1,400 Compensation for personal services on which the tax is not limited by the tax treaty 24,450 Total gross income $25,850 Arthur was engaged in business in the United States during the tax year. 1040 ez 2010 form His dividends are not effectively connected with that business. 1040 ez 2010 form He has no deductions other than his own personal exemption. 1040 ez 2010 form His tax liability, figured as though the tax treaty had not come into effect, is $3,060 determined as follows: Total compensation $24,450 Less: Personal exemption 3,900 Taxable income $20,550 Tax determined by graduated rate (Tax Table column for single taxpayers) $2,640 Plus: Tax on gross dividends ($1,400 × 30%) 420 Tax determined as though treaty had not come into effect $3,060 Arthur's tax liability, figured by taking into account the reduced rate on dividend income as provided by the tax treaty, is $2,850 determined as follows: Tax determined by graduated rate (same as figured above) $2,640 Plus: Tax on gross dividends ($1,400 × 15%) 210 Tax on compensation and dividends $2,850 His tax liability, therefore, is limited to $2,850, the tax liability figured using the tax treaty rate on the dividends. 1040 ez 2010 form Some Typical Tax Treaty Benefits The following paragraphs briefly explain the exemptions that are available under tax treaties for personal services income, remittances, scholarships, fellowships, and capital gain income. 1040 ez 2010 form The conditions for claiming the exemptions vary under each tax treaty. 1040 ez 2010 form For more information about the conditions under a particular tax treaty, see Publication 901. 1040 ez 2010 form Or, you may download the complete text of most U. 1040 ez 2010 form S. 1040 ez 2010 form tax treaties at IRS. 1040 ez 2010 form gov. 1040 ez 2010 form Technical explanations for many of those treaties are also available at that site. 1040 ez 2010 form Tax treaty benefits also cover income such as dividends, interest, rentals, royalties, pensions, and annuities. 1040 ez 2010 form These types of income may be exempt from U. 1040 ez 2010 form S. 1040 ez 2010 form tax or may be subject to a reduced rate of tax. 1040 ez 2010 form For more information, see Publication 901 or the applicable tax treaty. 1040 ez 2010 form Personal Services Nonresident aliens from treaty countries who are in the United States for a short stay and also meet certain other requirements may be exempt from tax on their compensation received for personal services performed in the United States. 1040 ez 2010 form Many tax treaties require that the nonresident alien claiming this exemption be present in the United States for a total of not more than 183 days during the tax year. 1040 ez 2010 form Other tax treaties specify different periods of maximum presence in the United States, such as 180 days or 90 days. 1040 ez 2010 form Spending part of a day in the United States counts as a day of presence. 1040 ez 2010 form Tax treaties may also require that: The compensation cannot be more than a specific amount (frequently $3,000), and The individual have a foreign employer; that is, an individual, corporation, or entity of a foreign country. 1040 ez 2010 form Note. 1040 ez 2010 form Under most treaties, income received as an employee (generally designated as dependent personal services) and income received as a self-employed person (generally designated as independent personal services or business income) are treated differently. 1040 ez 2010 form Teachers, Professors, and Researchers Under many income tax treaties, nonresident alien teachers or professors who temporarily visit the United States for the primary purpose of teaching at a university or other accredited educational institution are not subject to U. 1040 ez 2010 form S. 1040 ez 2010 form income tax on compensation received for teaching for the first 2 or 3 years after their arrival in the United States. 1040 ez 2010 form Many treaties also provide an exemption for engaging in research. 1040 ez 2010 form Generally, the teacher or professor must be in the United States primarily to teach, lecture, instruct, or engage in research. 1040 ez 2010 form A substantial part of that person's time must be devoted to those duties. 1040 ez 2010 form The normal duties of a teacher or professor include not only formal classroom work involving regularly scheduled lectures, demonstrations, or other student-participation activities, but also the less formal method of presenting ideas in seminars or other informal groups and in joint efforts in the laboratory. 1040 ez 2010 form If you entered the United States as a nonresident alien, but are now a resident alien, the treaty exemption may still apply. 1040 ez 2010 form See Students, Apprentices, Trainees, Teachers, Professors, and Researchers Who Became Resident Aliens later under Resident Aliens. 1040 ez 2010 form Employees of Foreign Governments All treaties have provisions for the exemption of income earned by certain employees of foreign governments. 1040 ez 2010 form However, a difference exists among treaties as to who qualifies for this benefit. 1040 ez 2010 form Under many treaties, aliens admitted to the United States for permanent residence do not qualify. 1040 ez 2010 form Under most treaties, aliens who are not nationals or subjects of the foreign country do not qualify. 1040 ez 2010 form Employees of foreign governments should read the pertinent treaty carefully to determine whether they qualify for benefits. 1040 ez 2010 form Chapter 10 of this publication also has information for employees of foreign governments. 1040 ez 2010 form Students, Apprentices, and Trainees Under some income tax treaties, students, apprentices, and trainees are exempt from tax on remittances received from abroad for study and maintenance. 1040 ez 2010 form Also, under some treaties, scholarship and fellowship grants, and a limited amount of compensation received by students, apprentices, and trainees may be exempt from tax. 1040 ez 2010 form If you entered the United States as a nonresident alien, but are now a resident alien, the treaty exemption may still apply. 1040 ez 2010 form See Students, Apprentices, Trainees, Teachers, Professors, and Researchers Who Became Resident Aliens , later, under Resident Aliens. 1040 ez 2010 form Capital Gains Most treaties provide for the exemption of gains from the sale or exchange of personal property. 1040 ez 2010 form Generally, gains from the sale or exchange of real property located in the United States are taxable. 1040 ez 2010 form Resident Aliens Resident aliens may qualify for tax treaty benefits in the situations discussed below. 1040 ez 2010 form U. 1040 ez 2010 form S. 1040 ez 2010 form Residency Under Tax Treaty “Tie-Breaker” Rule In certain circumstances, individuals who are treated as residents of the United States under an income tax treaty (after application of the so-called “tie-breaker” rule) will be entitled to treaty benefits. 1040 ez 2010 form (The “tie-breaker” rule is explained in chapter 1 under Effect of Tax Treaties. 1040 ez 2010 form ) If this applies to you, you generally will not need to file a Form 8833 for the income for which treaty benefits are claimed. 1040 ez 2010 form This is because the income will typically be of a category for which disclosure on a Form 8833 is waived. 1040 ez 2010 form See Reporting Treaty Benefits Claimed . 1040 ez 2010 form In most cases, you also will not need to report the income on your Form 1040 because the income will be exempt from U. 1040 ez 2010 form S. 1040 ez 2010 form tax under the treaty. 1040 ez 2010 form However, if the income has been reported as taxable income on a Form W-2, Form 1042-S, Form 1099, or other information return, you should report it on the appropriate line of Form 1040 (for example, line 7 in the case of wages or salaries). 1040 ez 2010 form Enter the amount for which treaty benefits are claimed in parentheses on Form 1040, line 21. 1040 ez 2010 form Next to the amount write “Exempt income,” the name of the treaty country, and the treaty article that provides the exemption. 1040 ez 2010 form On Form 1040, subtract this amount from your income to arrive at total income on Form 1040, line 22. 1040 ez 2010 form Also follow the above procedure for income that is subject to a reduced rate of tax, instead of an exemption, under the treaty. 1040 ez 2010 form Attach a statement to Form 1040 showing a computation of the tax at the reduced rate, the name of the treaty country, and the treaty article that provides for the reduced tax rate. 1040 ez 2010 form Include this tax on Form 1040, line 61. 1040 ez 2010 form On the dotted line next to line 61, write “Tax from attached statement” and the amount of the tax. 1040 ez 2010 form Example. 1040 ez 2010 form Jacques Dubois, who is a resident of the United States under Article 4 of the U. 1040 ez 2010 form S. 1040 ez 2010 form -France income tax treaty, receives French social security benefits. 1040 ez 2010 form Under Article 18(1) of the treaty, French social security benefits are not taxable by the United States. 1040 ez 2010 form Mr. 1040 ez 2010 form Dubois is not required to file a Form 8833 for his French social security benefits or report the benefits on Form 1040. 1040 ez 2010 form Special Rule for Canadian and German Social Security Benefits Under income tax treaties with Canada and Germany, if a U. 1040 ez 2010 form S. 1040 ez 2010 form resident receives social security benefits from Canada or Germany, those benefits are treated for U. 1040 ez 2010 form S. 1040 ez 2010 form income tax purposes as if they were received under the social security legislation of the United States. 1040 ez 2010 form If you receive social security benefits from Canada or Germany, include them on line 1 of your Social Security Benefits Worksheet for purposes of determining the taxable amount to be reported on Form 1040, line 20b or Form 1040A, line 14b. 1040 ez 2010 form You are not required to file a Form 8833 for those benefits. 1040 ez 2010 form Students, Apprentices, Trainees, Teachers, Professors, and Researchers Who Became Resident Aliens Generally, you must be a nonresident alien student, apprentice, trainee, teacher, professor, or researcher in order to claim a tax treaty exemption for remittances from abroad for study and maintenance in the United States, for scholarship, fellowship, and research grants, and for wages or other personal service compensation. 1040 ez 2010 form Once you become a resident alien, you generally can no longer claim a tax treaty exemption for this income. 1040 ez 2010 form However, if you entered the United States as a nonresident alien, but you are now a resident alien for U. 1040 ez 2010 form S. 1040 ez 2010 form tax purposes, the treaty exemption will continue to apply if the tax treaty's saving clause (explained later) provides an exception for it and you otherwise meet the requirements for the treaty exemption (including any time limit, explained later). 1040 ez 2010 form This is true even if you are a nonresident alien electing to file a joint return as explained in chapter 1. 1040 ez 2010 form Some exceptions to the saving clause apply to all resident aliens (for example, under the U. 1040 ez 2010 form S. 1040 ez 2010 form -People's Republic of China treaty); others apply only to resident aliens who are not lawful permanent residents of the United States (green card holders). 1040 ez 2010 form If you qualify under an exception to the treaty's saving clause, you can avoid income tax withholding by giving the payor a Form W-9 with the statement required by the Form W-9 instructions. 1040 ez 2010 form Saving clause. 1040 ez 2010 form   Most tax treaties have a saving clause. 1040 ez 2010 form A saving clause preserves or “saves” the right of each country to tax its own residents as if no tax treaty were in effect. 1040 ez 2010 form Thus, once you become a resident alien of the United States, you generally lose any tax treaty benefits that relate to your income. 1040 ez 2010 form However, many tax treaties have exceptions to the saving clause, which may allow you to continue to claim certain treaty benefits when you become a resident alien. 1040 ez 2010 form Read the treaty to find out if it has a saving clause and an exception to it. 1040 ez 2010 form Time limit for claiming treaty exemptions. 1040 ez 2010 form   Many treaties limit the number of years you can claim a treaty exemption. 1040 ez 2010 form For students, apprentices, and trainees, the limit is usually 4–5 years; for teachers, professors, and researchers, the limit is usually 2–3 years. 1040 ez 2010 form Once you reach this limit, you can no longer claim the treaty exemption. 1040 ez 2010 form See the treaty or Publication 901 for the time limits that apply. 1040 ez 2010 form How to report income on your tax return. 1040 ez 2010 form   In most cases, you also will not need to report the income on your Form 1040 because the income will be exempt from U. 1040 ez 2010 form S. 1040 ez 2010 form tax under the treaty. 1040 ez 2010 form However, if the income has been reported as taxable income on a Form W-2, Form 1042-S, Form 1099, or other information return, you should report it on the appropriate line of Form 1040 (for example, line 7 in the case of wages, salaries, scholarships, or fellowships). 1040 ez 2010 form Enter the amount for which treaty benefits are claimed in parentheses on Form 1040, line 21. 1040 ez 2010 form Next to the amount write “Exempt income,” the name of the treaty country, and the treaty article that provides the exemption. 1040 ez 2010 form On Form 1040, subtract this amount from your income to arrive at total income on Form 1040, line 22. 1040 ez 2010 form Example. 1040 ez 2010 form Mr. 1040 ez 2010 form Yu, a citizen of the People's Republic of China, entered the United States as a nonresident alien student on January 1, 2009. 1040 ez 2010 form He remained a nonresident alien through 2013 and was able to exclude his scholarship from U. 1040 ez 2010 form S. 1040 ez 2010 form tax in those years under Article 20 of the U. 1040 ez 2010 form S. 1040 ez 2010 form -People's Republic of China income tax treaty. 1040 ez 2010 form On January 1, 2014, he became a resident alien under the substantial presence test because his stay in the United States exceeded 5 years. 1040 ez 2010 form Even though Mr. 1040 ez 2010 form Yu is now a resident alien, the provisions of Article 20 still apply because of the exception to the saving clause in paragraph 2 of the Protocol to the U. 1040 ez 2010 form S. 1040 ez 2010 form -People's Republic of China treaty dated April 30, 1984. 1040 ez 2010 form Mr. 1040 ez 2010 form Yu should submit Form W-9 and the required statement to the payor. 1040 ez 2010 form Reporting Treaty Benefits Claimed If you claim treaty benefits that override or modify any provision of the Internal Revenue Code, and by claiming these benefits your tax is, or might be, reduced, you must attach a fully completed Form 8833 to your tax return. 1040 ez 2010 form See below, for the situations where you are not required to file Form 8833. 1040 ez 2010 form You must file a U. 1040 ez 2010 form S. 1040 ez 2010 form tax return and Form 8833 if you claim the following treaty benefits. 1040 ez 2010 form You claim a reduction or modification in the taxation of gain or loss from the disposition of a U. 1040 ez 2010 form S. 1040 ez 2010 form real property interest based on a treaty. 1040 ez 2010 form You claim a credit for a specific foreign tax for which foreign tax credit would not be allowed by the Internal Revenue Code. 1040 ez 2010 form You receive payments or income items totaling more than $100,000 and you determine your country of residence under a treaty and not under the rules for residency discussed in chapter 1. 1040 ez 2010 form These are the more common situations for which Form 8833 is required. 1040 ez 2010 form Exceptions. 1040 ez 2010 form   You do not have to file Form 8833 for any of the following situations. 1040 ez 2010 form You claim a reduced rate of withholding tax under a treaty on interest, dividends, rent, royalties, or other fixed or determinable annual or periodic income ordinarily subject to the 30% rate. 1040 ez 2010 form You claim a treaty reduces or modifies the taxation of income from dependent personal services, pensions, annuities, social security and other public pensions, or income of artists, athletes, students, trainees, or teachers. 1040 ez 2010 form This includes taxable scholarship and fellowship grants. 1040 ez 2010 form You claim a reduction or modification of taxation of income under an International Social Security Agreement or a Diplomatic or Consular Agreement. 1040 ez 2010 form You are a partner in a partnership or a beneficiary of an estate or trust and the partnership, estate, or trust reports the required information on its return. 1040 ez 2010 form The payments or items of income that are otherwise required to be disclosed total no more than $10,000. 1040 ez 2010 form You are claiming treaty benefits for amounts that are: Reported to you on Form 1042-S and Received by you: As a related party from a reporting corporation within the meaning of Internal Revenue Code section 6038A (relating to information returns on Form 5472 filed by U. 1040 ez 2010 form S. 1040 ez 2010 form corporations that are 25-percent owned by a foreign person), or As a beneficial owner that is a direct account holder of a U. 1040 ez 2010 form S. 1040 ez 2010 form financial institution or qualified intermediary, or a direct partner, beneficiary, or owner of a withholding foreign partnership or trust, from that U. 1040 ez 2010 form S. 1040 ez 2010 form financial institution, qualified intermediary, or withholding foreign partnership or trust. 1040 ez 2010 form The exception described in (6) above does not apply to any amounts for which a treaty-based return disclosure is specifically required by the Form 8833 instructions. 1040 ez 2010 form Penalty for failure to provide required information on Form 8833. 1040 ez 2010 form   If you are required to report the treaty benefits but do not, you may be subject to a penalty of $1,000 for each failure. 1040 ez 2010 form Additional information. 1040 ez 2010 form   For additional information, see section 301. 1040 ez 2010 form 6114-1(c) of the Income Tax Regulations. 1040 ez 2010 form Table 9-1. 1040 ez 2010 form Table of Tax Treaties (Updated through December 31, 2013) Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. 1040 ez 2010 form D. 1040 ez 2010 form ) Australia TIAS 10773 Dec. 1040 ez 2010 form 1, 1983 1986-2 C. 1040 ez 2010 form B. 1040 ez 2010 form 220 1986-2 C. 1040 ez 2010 form B. 1040 ez 2010 form 246 Protocol TIAS Jan. 1040 ez 2010 form 1, 2004     Austria TIAS Jan. 1040 ez 2010 form 1, 1999     Bangladesh TIAS Jan. 1040 ez 2010 form 1, 2007     Barbados TIAS 11090 Jan. 1040 ez 2010 form 1, 1984 1991-2 C. 1040 ez 2010 form B. 1040 ez 2010 form 436 1991-2 C. 1040 ez 2010 form B. 1040 ez 2010 form 466 Protocol TIAS Jan. 1040 ez 2010 form 1, 1994     Protocol TIAS Jan. 1040 ez 2010 form 1, 2005     Belgium TIAS Jan. 1040 ez 2010 form 1, 2008     Bulgaria TIAS Jan. 1040 ez 2010 form 1, 2009     Canada2 TIAS 11087 Jan. 1040 ez 2010 form 1, 1985 1986-2 C. 1040 ez 2010 form B. 1040 ez 2010 form 258 1987-2 C. 1040 ez 2010 form B. 1040 ez 2010 form 298 Protocol TIAS Jan. 1040 ez 2010 form 1, 1996     Protocol TIAS Dec. 1040 ez 2010 form 16, 1997     Protocol TIAS Jan. 1040 ez 2010 form 1, 2009     China, People's Republic of TIAS 12065 Jan. 1040 ez 2010 form 1, 1987 1988-1 C. 1040 ez 2010 form B. 1040 ez 2010 form 414 1988-1 C. 1040 ez 2010 form B. 1040 ez 2010 form 447 Commonwealth of Independent States3 TIAS 8225 Jan. 1040 ez 2010 form 1, 1976 1976-2 C. 1040 ez 2010 form B. 1040 ez 2010 form 463 1976-2 C. 1040 ez 2010 form B. 1040 ez 2010 form 475 Cyprus TIAS 10965 Jan. 1040 ez 2010 form 1, 1986 1989-2 C. 1040 ez 2010 form B. 1040 ez 2010 form 280 1989-2 C. 1040 ez 2010 form B. 1040 ez 2010 form 314 Czech Republic TIAS Jan. 1040 ez 2010 form 1, 1993     Denmark TIAS Jan. 1040 ez 2010 form 1, 2001     Protocol TIAS Jan. 1040 ez 2010 form 1, 2008     Egypt TIAS 10149 Jan. 1040 ez 2010 form 1, 1982 1982-1 C. 1040 ez 2010 form B. 1040 ez 2010 form 219 1982-1 C. 1040 ez 2010 form B. 1040 ez 2010 form 243 Estonia TIAS Jan. 1040 ez 2010 form 1, 2000     Finland TIAS 12101 Jan. 1040 ez 2010 form 1, 1991     Protocol TIAS Jan. 1040 ez 2010 form 1, 2008     France TIAS Jan. 1040 ez 2010 form 1, 1996     Protocol TIAS Jan. 1040 ez 2010 form 1, 2007     Protocol TIAS Jan. 1040 ez 2010 form 1, 2010     Germany TIAS Jan. 1040 ez 2010 form 1, 1990     Protocol TIAS Jan. 1040 ez 2010 form 1, 2008     Greece TIAS 2902 Jan. 1040 ez 2010 form 1, 1953 1958-2 C. 1040 ez 2010 form B. 1040 ez 2010 form 1054 T. 1040 ez 2010 form D. 1040 ez 2010 form 6109, 1954-2 C. 1040 ez 2010 form B. 1040 ez 2010 form 638 Hungary TIAS 9560 Jan. 1040 ez 2010 form 1, 1980 1980-1 C. 1040 ez 2010 form B. 1040 ez 2010 form 333 1980-1 C. 1040 ez 2010 form B. 1040 ez 2010 form 354 Iceland TIAS Jan. 1040 ez 2010 form 1, 2009     India TIAS Jan. 1040 ez 2010 form 1, 1991     Indonesia TIAS 11593 Jan. 1040 ez 2010 form 1, 1990     Ireland TIAS Jan. 1040 ez 2010 form 1, 1998     Israel TIAS Jan. 1040 ez 2010 form 1, 1995     Italy TIAS Jan. 1040 ez 2010 form 1, 2010     Jamaica TIAS 10207 Jan. 1040 ez 2010 form 1, 1982 1982-1 C. 1040 ez 2010 form B. 1040 ez 2010 form 257 1982-1 C. 1040 ez 2010 form B. 1040 ez 2010 form 291 Japan TIAS Jan. 1040 ez 2010 form 1, 2005     Kazakhstan TIAS Jan. 1040 ez 2010 form 1, 1996     Korea, South TIAS 9506 Jan. 1040 ez 2010 form 1, 1980 1979-2 C. 1040 ez 2010 form B. 1040 ez 2010 form 435 1979-2 C. 1040 ez 2010 form B. 1040 ez 2010 form 458 Latvia TIAS Jan. 1040 ez 2010 form 1, 2000     Lithuania TIAS Jan. 1040 ez 2010 form 1, 2000     Luxembourg TIAS Jan. 1040 ez 2010 form 1, 2001     Malta TIAS Jan. 1040 ez 2010 form 1, 2011     Mexico TIAS Jan. 1040 ez 2010 form 1, 1994 1994-2 C. 1040 ez 2010 form B. 1040 ez 2010 form 424 1994-2 C. 1040 ez 2010 form B. 1040 ez 2010 form 489 Protocol TIAS Oct. 1040 ez 2010 form 26, 1995     Protocol TIAS Jan. 1040 ez 2010 form 1, 2004     Morocco TIAS 10195 Jan. 1040 ez 2010 form 1, 1981 1982-2 C. 1040 ez 2010 form B. 1040 ez 2010 form 405 1982-2 C. 1040 ez 2010 form B. 1040 ez 2010 form 427 Netherlands TIAS Jan. 1040 ez 2010 form 1, 1994     Protocol TIAS Jan. 1040 ez 2010 form 1, 2005     New Zealand TIAS 10772 Nov. 1040 ez 2010 form 2, 1983 1990-2 C. 1040 ez 2010 form B. 1040 ez 2010 form 274 1990-2 C. 1040 ez 2010 form B. 1040 ez 2010 form 303 Protocol TIAS Jan. 1040 ez 2010 form 1, 2011     Norway TIAS 7474 Jan. 1040 ez 2010 form 1, 1971 1973-1 C. 1040 ez 2010 form B. 1040 ez 2010 form 669 1973-1 C. 1040 ez 2010 form B. 1040 ez 2010 form 693 Protocol TIAS 10205 Jan. 1040 ez 2010 form 1, 1982 1982-2 C. 1040 ez 2010 form B. 1040 ez 2010 form 440 1982-2 C. 1040 ez 2010 form B. 1040 ez 2010 form 454 Pakistan TIAS 4232 Jan. 1040 ez 2010 form 1, 1959 1960-2 C. 1040 ez 2010 form B. 1040 ez 2010 form 646 T. 1040 ez 2010 form D. 1040 ez 2010 form 6431, 1960-1 C. 1040 ez 2010 form B. 1040 ez 2010 form 755 Philippines TIAS 10417 Jan. 1040 ez 2010 form 1, 1983 1984-2 C. 1040 ez 2010 form B. 1040 ez 2010 form 384 1984-2 C. 1040 ez 2010 form B. 1040 ez 2010 form 412 Poland TIAS 8486 Jan. 1040 ez 2010 form 1, 1974 1977-1 C. 1040 ez 2010 form B. 1040 ez 2010 form 416 1977-1 C. 1040 ez 2010 form B. 1040 ez 2010 form 427 Portugal TIAS Jan. 1040 ez 2010 form 1, 1996     Romania TIAS 8228 Jan. 1040 ez 2010 form 1, 1974 1976-2 C. 1040 ez 2010 form B. 1040 ez 2010 form 492 1976-2 C. 1040 ez 2010 form B. 1040 ez 2010 form 504 Russia TIAS Jan. 1040 ez 2010 form 1, 1994     Slovak Republic TIAS Jan. 1040 ez 2010 form 1, 1993     Slovenia TIAS Jan. 1040 ez 2010 form 1, 2002     South Africa TIAS Jan. 1040 ez 2010 form 1, 1998     Spain TIAS Jan. 1040 ez 2010 form 1, 1991     Sri Lanka TIAS Jan. 1040 ez 2010 form 1, 2004     Sweden TIAS Jan. 1040 ez 2010 form 1, 1996     Protocol TIAS Jan. 1040 ez 2010 form 1, 2007     Switzerland TIAS Jan. 1040 ez 2010 form 1, 1998     Thailand TIAS Jan. 1040 ez 2010 form 1, 1998     Trinidad and Tobago TIAS 7047 Jan. 1040 ez 2010 form 1, 1970 1971-2 C. 1040 ez 2010 form B. 1040 ez 2010 form 479   Tunisia TIAS Jan. 1040 ez 2010 form 1, 1990     Turkey TIAS Jan. 1040 ez 2010 form 1, 1998     Ukraine TIAS Jan. 1040 ez 2010 form 1, 2001     United Kingdom TIAS Jan. 1040 ez 2010 form 1, 2004     Venezuela TIAS Jan. 1040 ez 2010 form 1, 2000     1(TIAS) Treaties and Other International Act Series 2Information on the treaty can be found in Publication 597, Information on the United States-Canada Income Tax Treaty. 1040 ez 2010 form 3The U. 1040 ez 2010 form S. 1040 ez 2010 form -U. 1040 ez 2010 form S. 1040 ez 2010 form S. 1040 ez 2010 form R. 1040 ez 2010 form income tax treaty applies to the countries of Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan. 1040 ez 2010 form Prev  Up  Next   Home   More Online Publications