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Efile Tax Return

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Efile Tax Return

Efile tax return Index A Accuracy of deposits rule, Accuracy of Deposits Rule Additional Medicare Tax, Reminders, Additional Medicare Tax withholding. Efile tax return , Additional Medicare Tax withholding adjustments. Efile tax return Adjustments, 13. Efile tax return Reporting Adjustments to Form 941 or Form 944 Aliens, nonresident, Withholding income taxes on the wages of nonresident alien employees. Efile tax return , Withholding of social security and Medicare taxes on nonresident aliens. Efile tax return Allocated tips, Allocated tips. Efile tax return Archer MSAs, Health Savings Accounts and medical savings accounts. Efile tax return Assistance (see Tax help) B Backup withholding, Nonpayroll Income Tax Withholding Business expenses, employee, Employee business expense reimbursements. Efile tax return C Calendar, Calendar Certain foreign persons treated as American employers, Foreign persons treated as American employers. Efile tax return Change of business address or responsible party, Change of Business Address or Responsible Party COBRA premium assistance credit, COBRA premium assistance credit. Efile tax return Correcting employment taxes, Correcting employment taxes. Efile tax return Correcting errors, (prior period adjustments) Form 941, Prior Period Adjustments D Delivery services, private, Private Delivery Services Depositing taxes Penalties, Deposit Penalties Rules, 11. Efile tax return Depositing Taxes Differential wage payments, Differential wage payments. Efile tax return E E-file, Electronic filing by reporting agents. Efile tax return Election worker, State and local government employers. Efile tax return Electronic, Electronic deposit requirement. Efile tax return Electronic deposit requirement, Electronic deposit requirement. Efile tax return Electronic Federal Tax Payment System (EFTPS), Electronic deposit requirement. Efile tax return Electronic filing, Electronic Filing and Payment, Electronic filing by reporting agents. Efile tax return Eligibility for employment, Hiring New Employees Employees defined, Employee status under common law. Efile tax return Employer identification number (EIN), 1. Efile tax return Employer Identification Number (EIN) Employer responsibilities, Paying Wages, Pensions, or Annuities F Family employees, 3. Efile tax return Family Employees Final return, Final return. Efile tax return Form 944, 12. Efile tax return Filing Form 941 or Form 944 Fringe benefits, Fringe benefits. Efile tax return FUTA tax, 14. Efile tax return Federal Unemployment (FUTA) Tax G Government employers, Federal Government employers. Efile tax return H Health insurance plans, Health insurance plans. Efile tax return Health Savings Accounts (HSAs), Health Savings Accounts and medical savings accounts. Efile tax return Hiring new employees, Hiring New Employees Household employees, Exceptions. Efile tax return I Income tax withholding, Income Tax Withholding, 16. Efile tax return How To Use the Income Tax Withholding Tables Information returns, Information Returns International social security agreements, International social security agreements. Efile tax return L Long-term care insurance, Health insurance plans. Efile tax return Lookback period, When To Deposit M Meals and lodging, Meals and lodging. Efile tax return Medical care, Medical care reimbursements. Efile tax return Medical savings accounts, Health Savings Accounts and medical savings accounts. Efile tax return Medicare tax, Social Security and Medicare Taxes Mileage, Per diem or other fixed allowance. Efile tax return Monthly deposit schedule, Monthly Deposit Schedule Moving expenses, Moving expenses. Efile tax return N New employees, Hiring New Employees Noncash wages, Wages not paid in money. Efile tax return Nonemployee compensation, Nonpayroll Income Tax Withholding P Part-time workers, Part-Time Workers Payroll period, 8. Efile tax return Payroll Period Penalties, Deposit Penalties, Penalties. Efile tax return Private delivery services, Private Delivery Services Publications (see Tax help) R Reconciling Forms W-2 and Forms 941 or 944, Reconciling Forms W-2, W-3, and 941 or 944. Efile tax return Recordkeeping, Recordkeeping Reimbursements, Accountable plan. Efile tax return , Nonaccountable plan. Efile tax return , Per diem or other fixed allowance. Efile tax return Repayments, wages, Wage Repayments S Seasonal employers, Exceptions. Efile tax return Semiweekly deposit schedule, Semiweekly Deposit Schedule Sick pay, Sick pay. Efile tax return Social security and Medicare taxes, Social Security and Medicare Taxes Social security number, employee, 4. Efile tax return Employee's Social Security Number (SSN) Spouse, Business Owned and Operated by Spouses Standard mileage rate, Per diem or other fixed allowance. Efile tax return Statutory employees, Employee status under common law. Efile tax return Statutory nonemployees, Statutory employees. Efile tax return Successor employer, Successor employer. Efile tax return , Successor employer. Efile tax return Supplemental wages, 7. Efile tax return Supplemental Wages T Tax help, How To Get Tax Help Telephone help, Telephone Help Third-party sick pay tax adjustment, Adjustment of tax on third-party sick pay. Efile tax return Tip Rate Determination Agreement, Tip Rate Determination and Education Program. Efile tax return Tip Rate Determination and Education Program, Tip Rate Determination and Education Program. Efile tax return Tips, 6. Efile tax return Tips, Tips treated as supplemental wages. Efile tax return Trust fund recovery penalty, Trust fund recovery penalty. Efile tax return TTY/TDD information, How To Get Tax Help U Unemployment tax, federal, 14. Efile tax return Federal Unemployment (FUTA) Tax V Vacation pay, Vacation pay. Efile tax return W Wage repayments, Wage Repayments Wages defined, 5. Efile tax return Wages and Other Compensation Wages not paid in money, Wages not paid in money. Efile tax return Withholding Backup, Nonpayroll Income Tax Withholding Certificate, Using Form W-4 to figure withholding. Efile tax return Exemption, Exemption from federal income tax withholding. Efile tax return Fringe benefits, Withholding on fringe benefits. Efile tax return Income tax, Income Tax Withholding Levies, Amounts exempt from levy on wages, salary, and other income. Efile tax return Nonresident aliens, Withholding of social security and Medicare taxes on nonresident aliens. Efile tax return Pensions and annuities, Nonpayroll Income Tax Withholding Percentage method, Percentage Method Social security and Medicare taxes, Social Security and Medicare Taxes Table instructions, 16. Efile tax return How To Use the Income Tax Withholding Tables Tips, Tips treated as supplemental wages. Efile tax return Wage bracket method, Wage Bracket Method Z Zero wage return, Paying Wages, Pensions, or Annuities Prev  Up     Home   More Online Publications
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The Efile Tax Return

Efile tax return 5. Efile tax return   Recordkeeping Table of Contents How To Prove ExpensesWhat Are Adequate Records? What If I Have Incomplete Records? Separating and Combining Expenses How Long To Keep Records and Receipts Examples of Records If you deduct travel, entertainment, gift, or transportation expenses, you must be able to prove (substantiate) certain elements of expense. Efile tax return This chapter discusses the records you need to keep to prove these expenses. Efile tax return If you keep timely and accurate records, you will have support to show the IRS if your tax return is ever examined. Efile tax return You will also have proof of expenses that your employer may require if you are reimbursed under an accountable plan. Efile tax return These plans are discussed in chapter 6 under Reimbursements . Efile tax return How To Prove Expenses Table 5-1 is a summary of records you need to prove each expense discussed in this publication. Efile tax return You must be able to prove the elements listed across the top portion of the chart. Efile tax return You prove them by having the information and receipts (where needed) for the expenses listed in the first column. Efile tax return You cannot deduct amounts that you approximate or estimate. Efile tax return You should keep adequate records to prove your expenses or have sufficient evidence that will support your own statement. Efile tax return You must generally prepare a written record for it to be considered adequate. Efile tax return This is because written evidence is more reliable than oral evidence alone. Efile tax return However, if you prepare a record on a computer, it is considered an adequate record. Efile tax return What Are Adequate Records? You should keep the proof you need in an account book, diary, log, statement of expense, trip sheets, or similar record. Efile tax return You should also keep documentary evidence that, together with your record, will support each element of an expense. Efile tax return Documentary evidence. Efile tax return   You generally must have documentary evidence, such as receipts, canceled checks, or bills, to support your expenses. Efile tax return Exception. Efile tax return   Documentary evidence is not needed if any of the following conditions apply. Efile tax return You have meals or lodging expenses while traveling away from home for which you account to your employer under an accountable plan, and you use a per diem allowance method that includes meals and/or lodging. Efile tax return ( Accountable plans and per diem allowances are discussed in chapter 6. Efile tax return ) Your expense, other than lodging, is less than $75. Efile tax return You have a transportation expense for which a receipt is not readily available. Efile tax return Adequate evidence. Efile tax return   Documentary evidence ordinarily will be considered adequate if it shows the amount, date, place, and essential character of the expense. Efile tax return   For example, a hotel receipt is enough to support expenses for business travel if it has all of the following information. Efile tax return The name and location of the hotel. Efile tax return The dates you stayed there. Efile tax return Separate amounts for charges such as lodging, meals, and telephone calls. Efile tax return   A restaurant receipt is enough to prove an expense for a business meal if it has all of the following information. Efile tax return The name and location of the restaurant. Efile tax return The number of people served. Efile tax return The date and amount of the expense. Efile tax return If a charge is made for items other than food and beverages, the receipt must show that this is the case. Efile tax return Canceled check. Efile tax return   A canceled check, together with a bill from the payee, ordinarily establishes the cost. Efile tax return However, a canceled check by itself does not prove a business expense without other evidence to show that it was for a business purpose. Efile tax return Duplicate information. Efile tax return   You do not have to record information in your account book or other record that duplicates information shown on a receipt as long as your records and receipts complement each other in an orderly manner. Efile tax return   You do not have to record amounts your employer pays directly for any ticket or other travel item. Efile tax return However, if you charge these items to your employer, through a credit card or otherwise, you must keep a record of the amounts you spend. Efile tax return Timely-kept records. Efile tax return   You should record the elements of an expense or of a business use at or near the time of the expense or use and support it with sufficient documentary evidence. Efile tax return A timely-kept record has more value than a statement prepared later when generally there is a lack of accurate recall. Efile tax return   You do not need to write down the elements of every expense on the day of the expense. Efile tax return If you maintain a log on a weekly basis that accounts for use during the week, the log is considered a timely-kept record. Efile tax return   If you give your employer, client, or customer an expense account statement, it can also be considered a timely-kept record. Efile tax return This is true if you copy it from your account book, diary, log, statement of expense, trip sheets, or similar record. Efile tax return Proving business purpose. Efile tax return   You must generally provide a written statement of the business purpose of an expense. Efile tax return However, the degree of proof varies according to the circumstances in each case. Efile tax return If the business purpose of an expense is clear from the surrounding circumstances, then you do not need to give a written explanation. Efile tax return Example. Efile tax return If you are a sales representative who calls on customers on an established sales route, you do not have to give a written explanation of the business purpose for traveling that route. Efile tax return You can satisfy the requirements by recording the length of the delivery route once, the date of each trip at or near the time of the trips, and the total miles you drove the car during the tax year. Efile tax return You could also establish the date of each trip with a receipt, record of delivery, or other documentary evidence. Efile tax return Confidential information. Efile tax return   You do not need to put confidential information relating to an element of a deductible expense (such as the place, business purpose, or business relationship) in your account book, diary, or other record. Efile tax return However, you do have to record the information elsewhere at or near the time of the expense and have it available to fully prove that element of the expense. Efile tax return What If I Have Incomplete Records? If you do not have complete records to prove an element of an expense, then you must prove the element with: Your own written or oral statement containing specific information about the element, and Other supporting evidence that is sufficient to establish the element. Efile tax return If the element is the description of a gift, or the cost, time, place, or date of an expense, the supporting evidence must be either direct evidence or documentary evidence. Efile tax return Direct evidence can be written statements or the oral testimony of your guests or other witnesses setting forth detailed information about the element. Efile tax return Documentary evidence can be receipts, paid bills, or similar evidence. Efile tax return If the element is either the business relationship of your guests or the business purpose of the amount spent, the supporting evidence can be circumstantial rather than direct. Efile tax return For example, the nature of your work, such as making deliveries, provides circumstantial evidence of the use of your car for business purposes. Efile tax return Invoices of deliveries establish when you used the car for business. Efile tax return Table 5-1. Efile tax return How To Prove Certain Business Expenses IF you have expenses for . Efile tax return . Efile tax return THEN you must keep records that show details of the following elements . Efile tax return . Efile tax return . Efile tax return   Amount Time Place or  Description Business Purpose Business Relationship Travel Cost of each separate expense for travel, lodging, and meals. Efile tax return Incidental expenses may be totaled in reasonable categories such as taxis, fees and tips, etc. Efile tax return Dates you left and returned for each trip and number of days spent on business. Efile tax return Destination or area of your travel (name of city, town, or other designation). Efile tax return Purpose: Business purpose for the expense or the business benefit gained or expected to be gained. Efile tax return    Relationship: N/A Entertainment Cost of each separate expense. Efile tax return Incidental expenses such as taxis, telephones, etc. Efile tax return , may be totaled on a daily basis. Efile tax return Date of entertainment. Efile tax return (Also see Business Purpose. Efile tax return ) Name and address or location of place of entertainment. Efile tax return Type of entertainment if not otherwise apparent. Efile tax return (Also see Business Purpose. Efile tax return ) Purpose: Business purpose for the expense or the business benefit gained or expected to be gained. Efile tax return  For entertainment, the nature of the business discussion or activity. Efile tax return If the entertainment was directly before or after a business discussion: the date, place, nature, and duration of the business discussion, and the identities of the persons who took part in both the business discussion and the entertainment activity. Efile tax return    Relationship: Occupations or other information (such as names, titles, or other designations) about the recipients that shows their business relationship to you. Efile tax return  For entertainment, you must also prove that you or your employee was present if the entertainment was a business meal. Efile tax return Gifts Cost of the gift. Efile tax return Date of the gift. Efile tax return Description of the gift. Efile tax return   Transportation Cost of each separate expense. Efile tax return For car expenses, the cost of the car and any improvements, the date you started using it for business, the mileage for each business use, and the total miles for the year. Efile tax return Date of the expense. Efile tax return For car expenses, the date of the use of the car. Efile tax return Your business destination. Efile tax return Purpose: Business purpose for the expense. Efile tax return    Relationship: N/A Sampling. Efile tax return   You can keep an adequate record for parts of a tax year and use that record to prove the amount of business or investment use for the entire year. Efile tax return You must demonstrate by other evidence that the periods for which an adequate record is kept are representative of the use throughout the tax year. Efile tax return Example. Efile tax return You use your car to visit the offices of clients, meet with suppliers and other subcontractors, and pick up and deliver items to clients. Efile tax return There is no other business use of the car, but you and your family use the car for personal purposes. Efile tax return You keep adequate records during the first week of each month that show that 75% of the use of the car is for business. Efile tax return Invoices and bills show that your business use continues at the same rate during the later weeks of each month. Efile tax return Your weekly records are representative of the use of the car each month and are sufficient evidence to support the percentage of business use for the year. Efile tax return Exceptional circumstances. Efile tax return   You can satisfy the substantiation requirements with other evidence if, because of the nature of the situation in which an expense is made, you cannot get a receipt. Efile tax return This applies if all the following are true. Efile tax return You were unable to obtain evidence for an element of the expense or use that completely satisfies the requirements explained earlier under What Are Adequate Records . Efile tax return You are unable to obtain evidence for an element that completely satisfies the two rules listed earlier under What If I Have Incomplete Records . Efile tax return You have presented other evidence for the element that is the best proof possible under the circumstances. Efile tax return Destroyed records. Efile tax return   If you cannot produce a receipt because of reasons beyond your control, you can prove a deduction by reconstructing your records or expenses. Efile tax return Reasons beyond your control include fire, flood, and other casualties. Efile tax return    Table 5-2. Efile tax return Daily Business Mileage and Expense Log Name:       Odometer Readings Expenses Date Destination  (City, Town, or Area) Business Purpose Start Stop Miles  this trip Type  (Gas, oil, tolls, etc. Efile tax return ) Amount                                                                                                                   Weekly  Total             Total Year-to-Date             Separating and Combining Expenses This section explains when expenses must be kept separate and when expenses can be combined. Efile tax return Separating expenses. Efile tax return   Each separate payment is generally considered a separate expense. Efile tax return For example, if you entertain a customer or client at dinner and then go to the theater, the dinner expense and the cost of the theater tickets are two separate expenses. Efile tax return You must record them separately in your records. Efile tax return Season or series tickets. Efile tax return   If you buy season or series tickets for business use, you must treat each ticket in the series as a separate item. Efile tax return To determine the cost of individual tickets, divide the total cost (but not more than face value) by the number of games or performances in the series. Efile tax return You must keep records to show whether you use each ticket as a gift or entertainment. Efile tax return Also, you must be able to prove the cost of nonluxury box seat tickets if you rent a skybox or other private luxury box for more than one event. Efile tax return See Entertainment tickets in chapter 2. Efile tax return Combining items. Efile tax return   You can make one daily entry in your record for reasonable categories of expenses. Efile tax return Examples are taxi fares, telephone calls, or other incidental travel costs. Efile tax return Meals should be in a separate category. Efile tax return You can include tips for meal-related services with the costs of the meals. Efile tax return   Expenses of a similar nature occurring during the course of a single event are considered a single expense. Efile tax return For example, if during entertainment at a cocktail lounge, you pay separately for each serving of refreshments, the total expense for the refreshments is treated as a single expense. Efile tax return Car expenses. Efile tax return   You can account for several uses of your car that can be considered part of a single use, such as a round trip or uninterrupted business use, with a single record. Efile tax return Minimal personal use, such as a stop for lunch on the way between two business stops, is not an interruption of business use. Efile tax return Example. Efile tax return You make deliveries at several different locations on a route that begins and ends at your employer's business premises and that includes a stop at the business premises between two deliveries. Efile tax return You can account for these using a single record of miles driven. Efile tax return Gift expenses. Efile tax return   You do not always have to record the name of each recipient of a gift. Efile tax return A general listing will be enough if it is evident that you are not trying to avoid the $25 annual limit on the amount you can deduct for gifts to any one person. Efile tax return For example, if you buy a large number of tickets to local high school basketball games and give one or two tickets to each of many customers, it is usually enough to record a general description of the recipients. Efile tax return Allocating total cost. Efile tax return   If you can prove the total cost of travel or entertainment but you cannot prove how much it cost for each person who participated in the event, you may have to allocate the total cost among you and your guests on a pro rata basis. Efile tax return To do so, you must establish the number of persons who participated in the event. Efile tax return   An allocation would be needed, for example, if you did not have a business relationship with all of your guests. Efile tax return See Allocating between business and nonbusiness in chapter 2. Efile tax return If your return is examined. Efile tax return    If your return is examined, you may have to provide additional information to the IRS. Efile tax return This information could be needed to clarify or to establish the accuracy or reliability of information contained in your records, statements, testimony, or documentary evidence before a deduction is allowed. Efile tax return    THIS IS NOT AN OFFICIAL INTERNAL REVENUE FORM Table 5-3. Efile tax return Weekly Traveling Expense and Entertainment Record From: To: Name: Expenses Sunday Monday Tuesday Wednesday Thursday Friday Saturday Total 1. Efile tax return Travel Expenses: Airlines                                 Excess Baggage                                 Bus – Train                                 Cab and Limousine                                 Tips                                 Porter                                 2. Efile tax return Meals and Lodging:  Breakfast                                 Lunch                                 Dinner                                 Hotel and Motel  (Detail in Schedule B)                                 3. Efile tax return Entertainment  (Detail in Schedule C)                                 4. Efile tax return Other Expenses:  Postage                                 Telephone & Telegraph                                 Stationery & Printing                                 Stenographer                                 Sample Room                                 Advertising                                 Assistant(s)                                 Trade Shows                                 5. Efile tax return Car Expenses: (List all car expenses - the division between business and personal expenses may be made at the end of the year. Efile tax return ) (Detail mileage in Schedule A. Efile tax return ) Gas, oil, lube, wash                                 Repairs, parts                                 Tires, supplies                                 Parking fees, tolls                                 6. Efile tax return Other (Identify)                                 Total                                 Note: Attach receipted bills for (1) ALL lodging and (2) any other expenses of $75. Efile tax return 00 or more. Efile tax return Schedule A – Car Mileage: End                 Start                 Total                 Business Mileage                 Schedule B – Lodging Hotel or Motel Name                 City                 Schedule C – Entertainment Date Item Place Amount Business Purpose Business Relationship                                             WEEKLY REIMBURSEMENTS:     Travel and transportation expenses     Other reimbursements     TOTAL   How Long To Keep Records and Receipts You must keep records as long as they may be needed for the administration of any provision of the Internal Revenue Code. Efile tax return Generally, this means you must keep records that support your deduction (or an item of income) for 3 years from the date you file the income tax return on which the deduction is claimed. Efile tax return A return filed early is considered filed on the due date. Efile tax return For a more complete explanation of how long to keep records, see Publication 583, Starting a Business and Keeping Records. Efile tax return You must keep records of the business use of your car for each year of the recovery period. Efile tax return See More-than-50%-use test in chapter 4 under Depreciation Deduction. Efile tax return Reimbursed for expenses. Efile tax return   Employees who give their records and documentation to their employers and are reimbursed for their expenses generally do not have to keep copies of this information. Efile tax return However, you may have to prove your expenses if any of the following conditions apply. Efile tax return You claim deductions for expenses that are more than reimbursements. Efile tax return Your expenses are reimbursed under a nonaccountable plan. Efile tax return Your employer does not use adequate accounting procedures to verify expense accounts. Efile tax return You are related to your employer as defined under Per Diem and Car Allowances , in chapter 6. Efile tax return Reimbursements , adequate accounting , and nonaccountable plans are discussed in chapter 6. Efile tax return Examples of Records Table 5-2 and Table 5-3 are examples of worksheets which can be used for tracking business expenses. Efile tax return Prev  Up  Next   Home   More Online Publications