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

CAS advocates on behalf of consumers in auto safety and quality, fuel efficiency, emissions, and related issues.

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The Efile Tax Extension Free

Efile tax extension free Publication 600 - Main Contents Table of Contents Actual Expenses Optional Sales Tax Tables Instructions for the State and Local General Sales Tax Deduction WorksheetWhat if you lived in more than one state? What if you lived in more than one locality? What if your local general sales tax rate changed during 2006? What if you lived in more than one locality in the same state during 2006? Actual Expenses Generally, you can deduct the actual state and local general sales taxes (including compensating use taxes) you paid in 2006 if the tax rate was the same as the general sales tax rate. Efile tax extension free However, sales taxes on food, clothing, medical supplies, and motor vehicles are deductible as a general sales tax even if the tax rate was less than the general sales tax rate. Efile tax extension free If you paid sales tax on a motor vehicle at a rate higher than the general sales tax rate, you can deduct only the amount of tax that you would have paid at the general sales tax rate on that vehicle. Efile tax extension free Motor vehicles include cars, motorcycles, motor homes, recreational vehicles, sport utility vehicles, trucks, vans, and off-road vehicles. Efile tax extension free Also include any state and local general sales taxes paid for a leased motor vehicle. Efile tax extension free Do not include sales taxes paid on items used in your trade or business. Efile tax extension free To deduct your actual expenses, enter the amount on Schedule A, line 5, and enter “ST” on the dotted line to the left of the line 5 entry space. Efile tax extension free You must keep your actual receipts showing general sales taxes paid to use this method. Efile tax extension free Refund of general sales taxes. Efile tax extension free   If you received a refund of state or local general sales taxes in 2006 for amounts paid in 2006, reduce your actual 2006 state and local general sales taxes by this amount. Efile tax extension free If you received a refund of state or local general sales taxes in 2006 for prior year purchases, do not reduce your 2006 state and local general sales taxes by this amount. Efile tax extension free But if you deducted your actual state and local general sales taxes in the earlier year and the deduction reduced your tax, you may have to include the refund in income on Form 1040, line 21. Efile tax extension free See Recoveries in Pub. Efile tax extension free 525 for details. Efile tax extension free Optional Sales Tax Tables Instead of using your actual expenses, you can use the tables on pages 5 through 7 to figure your state and local general sales tax deduction. Efile tax extension free You may also be able to add the state and local general sales taxes paid on certain specified items. Efile tax extension free To figure your state and local general sales tax deduction using the tables, complete the worksheet below. Efile tax extension free If your filing status is married filing separately, both you and your spouse elect to deduct sales taxes, and your spouse elects to use the optional sales tax tables, you also must use the tables to figure your state and local general sales tax deduction. Efile tax extension free State and Local General Sales Tax Deduction Worksheet (See the instructions that begin on page 3. Efile tax extension free ) Before you begin: See the instructions for line 1 on page 3 if: You lived in more than one state during 2006, or You had any nontaxable income in 2006. Efile tax extension free   1. Efile tax extension free Enter your state general sales taxes from the applicable table on page 5 or 6 (see page 3 of the instructions) 1. Efile tax extension free $     Next. Efile tax extension free If, for all of 2006, you lived only in Connecticut, the District of Columbia, Hawaii, Indiana, Kentucky, Maine, Maryland, Massachusetts, Michigan, Mississippi, New Jersey, Rhode Island, Virginia, or West Virginia, skip lines 2 through 5, enter -0- on line 6, and go to line 7. Efile tax extension free Otherwise, go to line 2       2. Efile tax extension free Did you live in Alaska, Arizona, Arkansas (Texarkana only), California (Los Angeles County only), Colorado, Georgia, Illinois, Louisiana, New York State, or North Carolina in 2006?         No. Efile tax extension free Enter -0-                   Yes. Efile tax extension free Enter your local general sales taxes from the applicable table on page 7 (see page 3 of the instructions)     2. Efile tax extension free $       3. Efile tax extension free Did your locality impose a local general sales tax in 2006? Residents of California, Nevada, and Texarkana, Arkansas, see page 3 of the instructions             No. Efile tax extension free Skip lines 3 through 5, enter -0- on line 6, and go to line 7             Yes. Efile tax extension free Enter your local general sales tax rate, but omit the percentage sign. Efile tax extension free For example, if your local general sales tax rate was 2. Efile tax extension free 5%, enter 2. Efile tax extension free 5. Efile tax extension free If your local general sales tax rate changed or you lived in more than one locality in the same state during 2006, see page 3 of the instructions. Efile tax extension free (If you do not know your local general sales tax rate, contact your local government. Efile tax extension free ) 3. Efile tax extension free . Efile tax extension free       4. Efile tax extension free Did you enter -0- on line 2 above?             No. Efile tax extension free Skip lines 4 and 5 and go to line 6             Yes. Efile tax extension free Enter your state general sales tax rate (shown in the table heading for your state), but omit the percentage sign. Efile tax extension free For example, if your state general sales tax rate is 6%, enter 6. Efile tax extension free 0 4. Efile tax extension free . Efile tax extension free       5. Efile tax extension free Divide line 3 by line 4. Efile tax extension free Enter the result as a decimal (rounded to at least three places) 5. Efile tax extension free . Efile tax extension free       6. Efile tax extension free Did you enter -0- on line 2 above?             No. Efile tax extension free Multiply line 2 by line 3   6. Efile tax extension free $     Yes. Efile tax extension free Multiply line 1 by line 5. Efile tax extension free If you lived in more than one locality in the same state during 2006, see page 4 of the instructions           7. Efile tax extension free Enter your state and local general sales taxes paid on specified items, if any (see page 4 of the instructions) 7. Efile tax extension free $   8. Efile tax extension free Deduction for general sales taxes. Efile tax extension free Add lines 1, 6, and 7. Efile tax extension free Enter the result here and the total from all your state and local general sales tax deduction worksheets, if you completed more than one, on Schedule A, line 5. Efile tax extension free Be sure to enter “ST” on the dotted line to the left of the entry space 8. Efile tax extension free $     Instructions for the State and Local General Sales Tax Deduction Worksheet Line 1. Efile tax extension free    If you lived in the same state for all of 2006, enter the applicable amount, based on your 2006 income and exemptions, from the optional state sales tax table for your state on page 5 or 6. Efile tax extension free Read down the “At least-But less than” columns for your state and find the line that includes your 2006 income. Efile tax extension free If married filing separately, do not include your spouse's income. Efile tax extension free Your 2006 income is the amount shown on your Form 1040, line 38, plus any nontaxable items, such as the following. Efile tax extension free Tax-exempt interest. Efile tax extension free Veterans' benefits. Efile tax extension free Nontaxable combat pay. Efile tax extension free Workers' compensation. Efile tax extension free Nontaxable part of social security and railroad retirement benefits. Efile tax extension free Nontaxable part of IRA, pension, or annuity distributions. Efile tax extension free Do not include rollovers. Efile tax extension free Public assistance payments. Efile tax extension free The exemptions column refers to the number of exemptions claimed on Form 1040, line 6d. Efile tax extension free Do not include any additional exemptions you listed on Form 8914 for individuals displaced by Hurricane Katrina. Efile tax extension free What if you lived in more than one state?    If you lived in more than one state during 2006, look up the table amount for each state using the above rules. Efile tax extension free If there is no table for your state, the table amount is considered to be zero. Efile tax extension free Multiply the table amount for each state you lived in by a fraction. Efile tax extension free The numerator of the fraction is the number of days you lived in the state during 2006 and the denominator is the total number of days in the year (365). Efile tax extension free Enter the total of the prorated table amounts for each state on line 1. Efile tax extension free However, if you also lived in a locality during 2006 that imposed a local general sales tax, do not enter the total on line 1. Efile tax extension free Instead, complete a separate worksheet for each state you lived in and enter the prorated amount for that state on line 1. Efile tax extension free Example. Efile tax extension free You lived in State A from January 1 through August 31, 2006 (243 days), and in State B from September 1 through December 31, 2006 (122 days). Efile tax extension free The table amount for State A is $500. Efile tax extension free The table amount for State B is $400. Efile tax extension free You would figure your state general sales tax as follows. Efile tax extension free State A: $500 x 243/365 = $333   State B: $400 x 122/365 = 134   Total = $467   If none of the localities in which you lived during 2006 imposed a local general sales tax, enter $467 on line 1 of your worksheet. Efile tax extension free Otherwise, complete a separate worksheet for State A and State B. Efile tax extension free Enter $333 on line 1 of the State A worksheet and $134 on line 1 of the State B worksheet. Efile tax extension free Line 2. Efile tax extension free   If you checked the “No” box, enter -0- on line 2, and go to line 3. Efile tax extension free If you checked the “Yes” box and lived in the same locality for all of 2006, enter the applicable amount, based on your 2006 income and exemptions, from the optional local sales tax table for your locality on page 7. Efile tax extension free Read down the “At least-But less than” columns for your locality and find the line that includes your 2006 income. Efile tax extension free See the line 1 instructions on this page to figure your 2006 income. Efile tax extension free The exemptions column refers to the number of exemptions claimed on Form 1040, line 6d. Efile tax extension free Do not include any additional exemptions you listed on Form 8914 for individuals displaced by Hurricane Katrina. Efile tax extension free What if you lived in more than one locality?   If you lived in more than one locality during 2006, look up the table amount for each locality using the above rules. Efile tax extension free If there is no table for your locality, the table amount is considered to be zero. Efile tax extension free Multiply the table amount for each locality you lived in by a fraction. Efile tax extension free The numerator of the fraction is the number of days you lived in the locality during 2006 and the denominator is the total number of days in the year (365). Efile tax extension free If you lived in more than one locality in the same state and the local general sales tax rate was the same for each locality, enter the total of the prorated table amounts for each locality in that state on line 2. Efile tax extension free Otherwise, complete a separate worksheet for lines 2 through 6 for each locality and enter each prorated table amount on line 2 of the applicable worksheet. Efile tax extension free Example. Efile tax extension free You lived in Locality 1 from January 1 through August 31, 2006 (243 days), and in Locality 2 from September 1 through December 31, 2006 (122 days). Efile tax extension free The table amount for Locality 1 is $100. Efile tax extension free The table amount for Locality 2 is $150. Efile tax extension free You would figure the amount to enter on line 2 as follows. Efile tax extension free Note that this amount may not equal your local sales tax deduction, which is figured on line 6 of the worksheet. Efile tax extension free Locality 1: $100 x 243/365 = $67   Locality 2: $150 x 122/365 = 50   Total = $117   Line 3. Efile tax extension free   If you lived in California, check the “No” box if your combined state and local general sales tax rate is 7. Efile tax extension free 25%. Efile tax extension free Otherwise, check the “Yes” box and include on line 3 only the part of the combined rate that is more than 7. Efile tax extension free 25%. Efile tax extension free   If you lived in Nevada, check the “No” box if your combined state and local general sales tax rate is 6. Efile tax extension free 5%. Efile tax extension free Otherwise, check the “Yes” box and include on line 3 only the part of the combined rate that is more than 6. Efile tax extension free 5%. Efile tax extension free   If you lived in Texarkana, Arkansas, check the “Yes” box and enter “4. Efile tax extension free 0” on line 3. Efile tax extension free Your local general sales tax rate of 4. Efile tax extension free 0% includes the additional 1. Efile tax extension free 0% Arkansas state sales tax rate for Texarkana and the 1. Efile tax extension free 5% sales tax rate for Miller County. Efile tax extension free What if your local general sales tax rate changed during 2006?    If you checked the “Yes” box and your local general sales tax rate changed during 2006, figure the rate to enter on line 3 as follows. Efile tax extension free Multiply each tax rate for the period it was in effect by a fraction. Efile tax extension free The numerator of the fraction is the number of days the rate was in effect during 2006 and the denominator is the total number of days in the year (365). Efile tax extension free Enter the total of the prorated tax rates on line 3. Efile tax extension free Example. Efile tax extension free Locality 1 imposed a 1% local general sales tax from January 1 through September 30, 2006 (273 days). Efile tax extension free The rate increased to 1. Efile tax extension free 75% for the period from October 1 through December 31, 2006 (92 days). Efile tax extension free You would enter “1. Efile tax extension free 189” on line 3, figured as follows. Efile tax extension free January 1 - September 30: 1. Efile tax extension free 00 x 273/365 = 0. Efile tax extension free 748   October 1 - December 31: 1. Efile tax extension free 75 x 92/365 = 0. Efile tax extension free 441   Total = 1. Efile tax extension free 189   What if you lived in more than one locality in the same state during 2006?    Complete a separate worksheet for lines 2 through 6 for each locality in your state if you lived in more than one locality in the same state during 2006 and either of the following applies. Efile tax extension free Each locality did not have the same local general sales tax rate. Efile tax extension free You lived in Texarkana, AR, or Los Angeles County, CA. Efile tax extension free   To figure the amount to enter on line 3 of the worksheet for each locality in which you lived (except a locality for which you used the table on page 7 to figure your local general sales tax deduction), multiply the local general sales tax rate by a fraction. Efile tax extension free The numerator of the fraction is the number of days you lived in the locality during 2006 and the denominator is the total number of days in the year (365). Efile tax extension free Example. Efile tax extension free You lived in Locality 1 from January 1 through August 31, 2006 (243 days), and in Locality 2 from September 1 through December 31, 2006 (122 days). Efile tax extension free The local general sales tax rate for Locality 1 is 1%. Efile tax extension free The rate for Locality 2 is 1. Efile tax extension free 75%. Efile tax extension free You would enter “0. Efile tax extension free 666” on line 3 for the Locality 1 worksheet and “0. Efile tax extension free 585” for the Locality 2 worksheet, figured as follows. Efile tax extension free Locality 1: 1. Efile tax extension free 00 x 243/365 = 0. Efile tax extension free 666   Locality 2: 1. Efile tax extension free 75 x 122/365 = 0. Efile tax extension free 585   Line 6. Efile tax extension free   If you lived in more than one locality in the same state during 2006, you should have completed line 1 only on the first worksheet for that state and separate worksheets for lines 2 through 6 for any other locality within that state in which you lived during 2006. Efile tax extension free If you checked the “Yes” box on line 6 of any of those worksheets, multiply line 5 of that worksheet by the amount that you entered on line 1 for that state on the first worksheet. Efile tax extension free Line 7. Efile tax extension free    Enter on line 7 any state and local general sales taxes paid on the following specified items. Efile tax extension free If you are completing more than one worksheet, include the total for line 7 on only one of the worksheets. Efile tax extension free A motor vehicle (including a car, motorcycle, motor home, recreational vehicle, sport utility vehicle, truck, van, and off-road vehicle). Efile tax extension free Also include any state and local general sales taxes paid for a leased motor vehicle. Efile tax extension free If the state sales tax rate on these items is higher than the general sales tax rate, only include the amount of tax you would have paid at the general sales tax rate. Efile tax extension free An aircraft or boat, if the tax rate was the same as the general sales tax rate. Efile tax extension free A home (including a mobile home or prefabricated home) or substantial addition to or major renovation of a home, but only if the tax rate was the same as the general sales tax rate and any of the following applies. Efile tax extension free Your state or locality imposes a general sales tax directly on the sale of a home or on the cost of a substantial addition or major renovation. Efile tax extension free You purchased the materials to build a home or substantial addition or to perform a major renovation and paid the sales tax directly. Efile tax extension free Under your state law, your contractor is considered your agent in the construction of the home or substantial addition or the performance of a major renovation. Efile tax extension free The contract must state that the contractor is authorized to act in your name and must follow your directions on construction decisions. Efile tax extension free In this case, you will be considered to have purchased any items subject to a sales tax and to have paid the sales tax directly. Efile tax extension free   Do not include sales taxes paid on items used in your trade or business. Efile tax extension free If you received a refund of state or local general sales taxes in 2006, see Refund of general sales taxes on page 1. Efile tax extension free Prev  Up  Next   Home   More Online Publications