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Federal And State Tax Forms

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Federal And State Tax Forms

Federal and state tax forms 2. Federal and state tax forms   Entertainment Table of Contents Directly-Related Test Associated TestMeetings at conventions. Federal and state tax forms 50% LimitExceptions to the 50% Limit What Entertainment Expenses Are Deductible?A meal as a form of entertainment. Federal and state tax forms Deduction may depend on your type of business. Federal and state tax forms Exception for events that benefit charitable organizations. Federal and state tax forms Food and beverages in skybox seats. Federal and state tax forms What Entertainment Expenses Are Not Deductible?Out-of-pocket expenses. Federal and state tax forms You may be able to deduct business-related entertainment expenses you have for entertaining a client, customer, or employee. Federal and state tax forms The rules and definitions are summarized in Table 2-1 . Federal and state tax forms You can deduct entertainment expenses only if they are both ordinary and necessary and meet one of the following tests. Federal and state tax forms Directly-related test. Federal and state tax forms Associated test. Federal and state tax forms Both of these tests are explained later. Federal and state tax forms An ordinary expense is one that is common and accepted in your trade or business. Federal and state tax forms A necessary expense is one that is helpful and appropriate for your business. Federal and state tax forms An expense does not have to be required to be considered necessary. Federal and state tax forms The amount you can deduct for entertainment expenses may be limited. Federal and state tax forms Generally, you can deduct only 50% of your unreimbursed entertainment expenses. Federal and state tax forms This limit is discussed later under 50% Limit. Federal and state tax forms Directly-Related Test To meet the directly-related test for entertainment expenses (including entertainment-related meals), you must show that: The main purpose of the combined business and entertainment was the active conduct of business, You did engage in business with the person during the entertainment period, and You had more than a general expectation of getting income or some other specific business benefit at some future time. Federal and state tax forms Business is generally not considered to be the main purpose when business and entertainment are combined on hunting or fishing trips, or on yachts or other pleasure boats. Federal and state tax forms Even if you show that business was the main purpose, you generally cannot deduct the expenses for the use of an entertainment facility. Federal and state tax forms See Entertainment facilities under What Entertainment Expenses Are Not Deductible? later in this chapter. Federal and state tax forms You must consider all the facts, including the nature of the business transacted and the reasons for conducting business during the entertainment. Federal and state tax forms It is not necessary to devote more time to business than to entertainment. Federal and state tax forms However, if the business discussion is only incidental to the entertainment, the entertainment expenses do not meet the directly-related test. Federal and state tax forms Table 2-1. Federal and state tax forms When Are Entertainment Expenses Deductible? General rule You can deduct ordinary and necessary expenses to entertain a client, customer, or employee if the expenses meet the directly-related test or the associated test. Federal and state tax forms Definitions Entertainment includes any activity generally considered to provide entertainment, amusement, or recreation, and includes meals provided to a customer or client. Federal and state tax forms An ordinary expense is one that is common and accepted in your trade or business. Federal and state tax forms A necessary expense is one that is helpful and appropriate. Federal and state tax forms Tests to be met Directly-related test Entertainment took place in a clear business setting, or Main purpose of entertainment was the active conduct of business, and You did engage in business with the person during the entertainment period, and You had more than a general expectation of getting income or some other specific business benefit. Federal and state tax forms   Associated test Entertainment is associated with your trade or business, and Entertainment is directly before or after a substantial business discussion. Federal and state tax forms Other rules You cannot deduct the cost of your meal as an entertainment expense if you are claiming the meal as a travel expense. Federal and state tax forms You cannot deduct expenses that are lavish or extravagant under the circumstances. Federal and state tax forms You generally can deduct only 50% of your unreimbursed entertainment expenses (see 50% Limit ). Federal and state tax forms You do not have to show that business income or other business benefit actually resulted from each entertainment expense. Federal and state tax forms Clear business setting. Federal and state tax forms   If the entertainment takes place in a clear business setting and is for your business or work, the expenses are considered directly related to your business or work. Federal and state tax forms The following situations are examples of entertainment in a clear business setting. Federal and state tax forms Entertainment in a hospitality room at a convention where business goodwill is created through the display or discussion of business products. Federal and state tax forms Entertainment that is mainly a price rebate on the sale of your products (such as a restaurant owner providing an occasional free meal to a loyal customer). Federal and state tax forms Entertainment of a clear business nature occurring under circumstances where there is no meaningful personal or social relationship between you and the persons entertained. Federal and state tax forms An example is entertainment of business and civic leaders at the opening of a new hotel or play when the purpose is to get business publicity rather than to create or maintain the goodwill of the persons entertained. Federal and state tax forms Expenses not considered directly related. Federal and state tax forms   Entertainment expenses generally are not considered directly related if you are not there or in situations where there are substantial distractions that generally prevent you from actively conducting business. Federal and state tax forms The following are examples of situations where there are substantial distractions. Federal and state tax forms A meeting or discussion at a nightclub, theater, or sporting event. Federal and state tax forms A meeting or discussion during what is essentially a social gathering, such as a cocktail party. Federal and state tax forms A meeting with a group that includes persons who are not business associates at places such as cocktail lounges, country clubs, golf clubs, athletic clubs, or vacation resorts. Federal and state tax forms Associated Test Even if your expenses do not meet the directly-related test, they may meet the associated test. Federal and state tax forms To meet the associated test for entertainment expenses (including entertainment-related meals), you must show that the entertainment is: Associated with the active conduct of your trade or business, and Directly before or after a substantial business discussion (defined later). Federal and state tax forms Associated with trade or business. Federal and state tax forms   Generally, an expense is associated with the active conduct of your trade or business if you can show that you had a clear business purpose for having the expense. Federal and state tax forms The purpose may be to get new business or to encourage the continuation of an existing business relationship. Federal and state tax forms Substantial business discussion. Federal and state tax forms   Whether a business discussion is substantial depends on the facts of each case. Federal and state tax forms A business discussion will not be considered substantial unless you can show that you actively engaged in the discussion, meeting, negotiation, or other business transaction to get income or some other specific business benefit. Federal and state tax forms   The meeting does not have to be for any specified length of time, but you must show that the business discussion was substantial in relation to the meal or entertainment. Federal and state tax forms It is not necessary that you devote more time to business than to entertainment. Federal and state tax forms You do not have to discuss business during the meal or entertainment. Federal and state tax forms Meetings at conventions. Federal and state tax forms   You are considered to have a substantial business discussion if you attend meetings at a convention or similar event, or at a trade or business meeting sponsored and conducted by a business or professional organization. Federal and state tax forms However, your reason for attending the convention or meeting must be to further your trade or business. Federal and state tax forms The organization that sponsors the convention or meeting must schedule a program of business activities that is the main activity of the convention or meeting. Federal and state tax forms Directly before or after business discussion. Federal and state tax forms   If the entertainment is held on the same day as the business discussion, it is considered to be held directly before or after the business discussion. Federal and state tax forms   If the entertainment and the business discussion are not held on the same day, you must consider the facts of each case to see if the associated test is met. Federal and state tax forms Among the facts to consider are the place, date, and duration of the business discussion. Federal and state tax forms If you or your business associates are from out of town, you must also consider the dates of arrival and departure, and the reasons the entertainment and the discussion did not take place on the same day. Federal and state tax forms Example. Federal and state tax forms A group of business associates comes from out of town to your place of business to hold a substantial business discussion. Federal and state tax forms If you entertain those business guests on the evening before the business discussion, or on the evening of the day following the business discussion, the entertainment generally is considered to be held directly before or after the discussion. Federal and state tax forms The expense meets the associated test. Federal and state tax forms 50% Limit In general, you can deduct only 50% of your business-related meal and entertainment expenses. Federal and state tax forms (If you are subject to the Department of Transportation's “hours of service” limits, you can deduct 80% of your business-related meal and entertainment expenses. Federal and state tax forms See Individuals subject to “hours of service” limits , later. Federal and state tax forms ) The 50% limit applies to employees or their employers, and to self-employed persons (including independent contractors) or their clients, depending on whether the expenses are reimbursed. Federal and state tax forms Figure A summarizes the general rules explained in this section. Federal and state tax forms The 50% limit applies to business meals or entertainment expenses you have while: Traveling away from home (whether eating alone or with others) on business, Entertaining customers at your place of business, a restaurant, or other location, or Attending a business convention or reception, business meeting, or business luncheon at a club. Federal and state tax forms Included expenses. Federal and state tax forms   Expenses subject to the 50% limit include: Taxes and tips relating to a business meal or entertainment activity, Cover charges for admission to a nightclub, Rent paid for a room in which you hold a dinner or cocktail party, and Amounts paid for parking at a sports arena. Federal and state tax forms However, the cost of transportation to and from a business meal or a business-related entertainment activity is not subject to the 50% limit. Federal and state tax forms Figure A. Federal and state tax forms Does the 50% Limit Apply to Your Expenses? There are exceptions to these rules. Federal and state tax forms See Exceptions to the 50% Limit . Federal and state tax forms Please click here for the text description of the image. Federal and state tax forms Figure A. Federal and state tax forms Does the 50% limit apply to Your Expenses?TAs for Figure A are: Notice 87-23; Form 2106 instructions Application of 50% limit. Federal and state tax forms   The 50% limit on meal and entertainment expenses applies if the expense is otherwise deductible and is not covered by one of the exceptions discussed later. Federal and state tax forms   The 50% limit also applies to certain meal and entertainment expenses that are not business related. Federal and state tax forms It applies to meal and entertainment expenses you have for the production of income, including rental or royalty income. Federal and state tax forms It also applies to the cost of meals included in deductible educational expenses. Federal and state tax forms When to apply the 50% limit. Federal and state tax forms   You apply the 50% limit after determining the amount that would otherwise qualify for a deduction. Federal and state tax forms You first have to determine the amount of meal and entertainment expenses that would be deductible under the other rules discussed in this publication. Federal and state tax forms Example 1. Federal and state tax forms You spend $200 for a business-related meal. Federal and state tax forms If $110 of that amount is not allowable because it is lavish and extravagant, the remaining $90 is subject to the 50% limit. Federal and state tax forms Your deduction cannot be more than $45 (50% × $90). Federal and state tax forms Example 2. Federal and state tax forms You purchase two tickets to a concert and give them to a client. Federal and state tax forms You purchased the tickets through a ticket agent. Federal and state tax forms You paid $200 for the two tickets, which had a face value of $80 each ($160 total). Federal and state tax forms Your deduction cannot be more than $80 (50% × $160). Federal and state tax forms Exceptions to the 50% Limit Generally, business-related meal and entertainment expenses are subject to the 50% limit. Federal and state tax forms Figure A can help you determine if the 50% limit applies to you. Federal and state tax forms Expenses not subject to 50% limit. Federal and state tax forms   Your meal or entertainment expense is not subject to the 50% limit if the expense meets one of the following exceptions. Federal and state tax forms 1 - Employee's reimbursed expenses. Federal and state tax forms   If you are an employee, you are not subject to the 50% limit on expenses for which your employer reimburses you under an accountable plan. Federal and state tax forms Accountable plans are discussed in chapter 6. Federal and state tax forms 2 - Self-employed. Federal and state tax forms   If you are self-employed, your deductible meal and entertainment expenses are not subject to the 50% limit if all of the following requirements are met. Federal and state tax forms You have these expenses as an independent contractor. Federal and state tax forms Your customer or client reimburses you or gives you an allowance for these expenses in connection with services you perform. Federal and state tax forms You provide adequate records of these expenses to your customer or client. Federal and state tax forms (See chapter 5 . Federal and state tax forms )   In this case, your client or customer is subject to the 50% limit on the expenses. Federal and state tax forms Example. Federal and state tax forms You are a self-employed attorney who adequately accounts for meal and entertainment expenses to a client who reimburses you for these expenses. Federal and state tax forms You are not subject to the directly-related or associated test, nor are you subject to the 50% limit. Federal and state tax forms If the client can deduct the expenses, the client is subject to the 50% limit. Federal and state tax forms If you (as an independent contractor) have expenses for meals and entertainment related to providing services for a client but do not adequately account for and seek reimbursement from the client for those expenses, you are subject to the directly-related or associated test and to the 50% limit. Federal and state tax forms 3 - Advertising expenses. Federal and state tax forms   You are not subject to the 50% limit if you provide meals, entertainment, or recreational facilities to the general public as a means of advertising or promoting goodwill in the community. Federal and state tax forms For example, neither the expense of sponsoring a television or radio show nor the expense of distributing free food and beverages to the general public is subject to the 50% limit. Federal and state tax forms 4 - Sale of meals or entertainment. Federal and state tax forms   You are not subject to the 50% limit if you actually sell meals, entertainment, goods and services, or use of facilities to the public. Federal and state tax forms For example, if you run a nightclub, your expense for the entertainment you furnish to your customers, such as a floor show, is not subject to the 50% limit. Federal and state tax forms 5 - Charitable sports event. Federal and state tax forms   You are not subject to the 50% limit if you pay for a package deal that includes a ticket to a qualified charitable sports event. Federal and state tax forms For the conditions the sports event must meet, see Exception for events that benefit charitable organizations under What Entertainment Expenses Are Deductible?, later. Federal and state tax forms Individuals subject to “hours of service” limits. Federal and state tax forms   You can deduct a higher percentage of your meal expenses while traveling away from your tax home if the meals take place during or incident to any period subject to the Department of Transportation's “hours of service” limits. Federal and state tax forms The percentage is 80%. Federal and state tax forms   Individuals subject to the Department of Transportation's “hours of service” limits include the following persons. Federal and state tax forms Certain air transportation workers (such as pilots, crew, dispatchers, mechanics, and control tower operators) who are under Federal Aviation Administration regulations. Federal and state tax forms Interstate truck operators and bus drivers who are under Department of Transportation regulations. Federal and state tax forms Certain railroad employees (such as engineers, conductors, train crews, dispatchers, and control operations personnel) who are under Federal Railroad Administration regulations. Federal and state tax forms Certain merchant mariners who are under Coast Guard regulations. Federal and state tax forms What Entertainment Expenses Are Deductible? This section explains different types of entertainment expenses you may be able to deduct. Federal and state tax forms Entertainment. Federal and state tax forms   Entertainment includes any activity generally considered to provide entertainment, amusement, or recreation. Federal and state tax forms Examples include entertaining guests at nightclubs; at social, athletic, and sporting clubs; at theaters; at sporting events; on yachts; or on hunting, fishing, vacation, and similar trips. Federal and state tax forms   Entertainment also may include meeting personal, living, or family needs of individuals, such as providing meals, a hotel suite, or a car to customers or their families. Federal and state tax forms A meal as a form of entertainment. Federal and state tax forms   Entertainment includes the cost of a meal you provide to a customer or client, whether the meal is a part of other entertainment or by itself. Federal and state tax forms A meal expense includes the cost of food, beverages, taxes, and tips for the meal. Federal and state tax forms To deduct an entertainment-related meal, you or your employee must be present when the food or beverages are provided. Federal and state tax forms    You cannot claim the cost of your meal both as an entertainment expense and as a travel expense. Federal and state tax forms    Meals sold in the normal course of your business are not considered entertainment. Federal and state tax forms Deduction may depend on your type of business. Federal and state tax forms   Your kind of business may determine if a particular activity is considered entertainment. Federal and state tax forms For example, if you are a dress designer and have a fashion show to introduce your new designs to store buyers, the show generally is not considered entertainment. Federal and state tax forms This is because fashion shows are typical in your business. Federal and state tax forms But, if you are an appliance distributor and hold a fashion show for the spouses of your retailers, the show generally is considered entertainment. Federal and state tax forms Separating costs. Federal and state tax forms   If you have one expense that includes the costs of entertainment and other services (such as lodging or transportation), you must allocate that expense between the cost of entertainment and the cost of other services. Federal and state tax forms You must have a reasonable basis for making this allocation. Federal and state tax forms For example, you must allocate your expenses if a hotel includes entertainment in its lounge on the same bill with your room charge. Federal and state tax forms Taking turns paying for meals or entertainment. Federal and state tax forms   If a group of business acquaintances takes turns picking up each others' meal or entertainment checks primarily for personal reasons, without regard to whether any business purposes are served, no member of the group can deduct any part of the expense. Federal and state tax forms Lavish or extravagant expenses. Federal and state tax forms   You cannot deduct expenses for entertainment that are lavish or extravagant. Federal and state tax forms An expense is not considered lavish or extravagant if it is reasonable considering the facts and circumstances. Federal and state tax forms Expenses will not be disallowed just because they are more than a fixed dollar amount or take place at deluxe restaurants, hotels, nightclubs, or resorts. Federal and state tax forms Allocating between business and nonbusiness. Federal and state tax forms   If you entertain business and nonbusiness individuals at the same event, you must divide your entertainment expenses between business and nonbusiness. Federal and state tax forms You can deduct only the business part. Federal and state tax forms If you cannot establish the part of the expense for each person participating, allocate the expense to each participant on a pro rata basis. Federal and state tax forms Example. Federal and state tax forms You entertain a group of individuals that includes yourself, three business prospects, and seven social guests. Federal and state tax forms Only 4/11 of the expense qualifies as a business entertainment expense. Federal and state tax forms You cannot deduct the expenses for the seven social guests because those costs are nonbusiness expenses. Federal and state tax forms Trade association meetings. Federal and state tax forms   You can deduct entertainment expenses that are directly related to and necessary for attending business meetings or conventions of certain exempt organizations if the expenses of your attendance are related to your active trade or business. Federal and state tax forms These organizations include business leagues, chambers of commerce, real estate boards, trade associations, and professional associations. Federal and state tax forms Entertainment tickets. Federal and state tax forms   Generally, you cannot deduct more than the face value of an entertainment ticket, even if you paid a higher price. Federal and state tax forms For example, you cannot deduct service fees you pay to ticket agencies or brokers or any amount over the face value of the tickets you pay to scalpers. Federal and state tax forms Exception for events that benefit charitable organizations. Federal and state tax forms   Different rules apply when the cost of a ticket to a sports event benefits a charitable organization. Federal and state tax forms You can take into account the full cost you pay for the ticket, even if it is more than the face value, if all of the following conditions apply. Federal and state tax forms The event's main purpose is to benefit a qualified charitable organization. Federal and state tax forms The entire net proceeds go to the charity. Federal and state tax forms The event uses volunteers to perform substantially all the event's work. Federal and state tax forms    The 50% limit on entertainment does not apply to any expense for a package deal that includes a ticket to such a charitable sports event. Federal and state tax forms Example 1. Federal and state tax forms You purchase tickets to a golf tournament organized by the local volunteer fire company. Federal and state tax forms All net proceeds will be used to buy new fire equipment. Federal and state tax forms The volunteers will run the tournament. Federal and state tax forms You can deduct the entire cost of the tickets as a business expense if they otherwise qualify as an entertainment expense. Federal and state tax forms Example 2. Federal and state tax forms You purchase tickets to a college football game through a ticket broker. Federal and state tax forms After having a business discussion, you take a client to the game. Federal and state tax forms Net proceeds from the game go to colleges that qualify as charitable organizations. Federal and state tax forms However, since the colleges also pay individuals to perform services, such as coaching and recruiting, you can only use the face value of the tickets in determining your business deduction. Federal and state tax forms Skyboxes and other private luxury boxes. Federal and state tax forms   If you rent a skybox or other private luxury box for more than one event at the same sports arena, you generally cannot deduct more than the price of a nonluxury box seat ticket. Federal and state tax forms   To determine whether a skybox has been rented for more than one event, count each game or other performance as one event. Federal and state tax forms For example, renting a skybox for a series of playoff games is considered renting it for more than one event. Federal and state tax forms All skyboxes you rent in the same arena, along with any rentals by related parties, are considered in making this determination. Federal and state tax forms   Related parties include: Family members (spouses, ancestors, and lineal descendants), Parties who have made a reciprocal arrangement involving the sharing of skyboxes, Related corporations, A partnership and its principal partners, and A corporation and a partnership with common ownership. Federal and state tax forms Example. Federal and state tax forms You pay $3,000 to rent a 10-seat skybox at Team Stadium for three baseball games. Federal and state tax forms The cost of regular nonluxury box seats at each event is $30 a seat. Federal and state tax forms You can deduct (subject to the 50% limit) $900 ((10 seats × $30 each) × 3 events). Federal and state tax forms Food and beverages in skybox seats. Federal and state tax forms   If expenses for food and beverages are separately stated, you can deduct these expenses in addition to the amounts allowable for the skybox, subject to the requirements and limits that apply. Federal and state tax forms The amounts separately stated for food and beverages must be reasonable. Federal and state tax forms You cannot inflate the charges for food and beverages to avoid the limited deduction for skybox rentals. Federal and state tax forms What Entertainment Expenses Are Not Deductible? This section explains different types of entertainment expenses you generally may not be able to deduct. Federal and state tax forms Club dues and membership fees. Federal and state tax forms   You cannot deduct dues (including initiation fees) for membership in any club organized for: Business, Pleasure, Recreation, or Other social purpose. Federal and state tax forms This rule applies to any membership organization if one of its principal purposes is either: To conduct entertainment activities for members or their guests, or To provide members or their guests with access to entertainment facilities, discussed later. Federal and state tax forms   The purposes and activities of a club, not its name, will determine whether or not you can deduct the dues. Federal and state tax forms You cannot deduct dues paid to: Country clubs, Golf and athletic clubs, Airline clubs, Hotel clubs, and Clubs operated to provide meals under circumstances generally considered to be conducive to business discussions. Federal and state tax forms Entertainment facilities. Federal and state tax forms   Generally, you cannot deduct any expense for the use of an entertainment facility. Federal and state tax forms This includes expenses for depreciation and operating costs such as rent, utilities, maintenance, and protection. Federal and state tax forms   An entertainment facility is any property you own, rent, or use for entertainment. Federal and state tax forms Examples include a yacht, hunting lodge, fishing camp, swimming pool, tennis court, bowling alley, car, airplane, apartment, hotel suite, or home in a vacation resort. Federal and state tax forms Out-of-pocket expenses. Federal and state tax forms   You can deduct out-of-pocket expenses, such as for food and beverages, catering, gas, and fishing bait, that you provided during entertainment at a facility. Federal and state tax forms These are not expenses for the use of an entertainment facility. Federal and state tax forms However, these expenses are subject to the directly-related and associated tests and to the 50% limit , all discussed earlier. Federal and state tax forms Expenses for spouses. Federal and state tax forms   You generally cannot deduct the cost of entertainment for your spouse or for the spouse of a customer. Federal and state tax forms However, you can deduct these costs if you can show you had a clear business purpose, rather than a personal or social purpose, for providing the entertainment. Federal and state tax forms Example. Federal and state tax forms You entertain a customer. Federal and state tax forms The cost is an ordinary and necessary business expense and is allowed under the entertainment rules. Federal and state tax forms The customer's spouse joins you because it is impractical to entertain the customer without the spouse. Federal and state tax forms You can deduct the cost of entertaining the customer's spouse. Federal and state tax forms If your spouse joins the party because the customer's spouse is present, the cost of the entertainment for your spouse is also deductible. Federal and state tax forms Gift or entertainment. Federal and state tax forms   Any item that might be considered either a gift or entertainment generally will be considered entertainment. Federal and state tax forms However, if you give a customer packaged food or beverages that you intend the customer to use at a later date, treat it as a gift. Federal and state tax forms   If you give a customer tickets to a theater performance or sporting event and you do not go with the customer to the performance or event, you have a choice. Federal and state tax forms You can treat the tickets as either a gift or entertainment, whichever is to your advantage. Federal and state tax forms   You can change your treatment of the tickets at a later date by filing an amended return. Federal and state tax forms Generally, an amended return must be filed within 3 years from the date the original return was filed or within 2 years from the time the tax was paid, whichever is later. Federal and state tax forms   If you go with the customer to the event, you must treat the cost of the tickets as an entertainment expense. Federal and state tax forms You cannot choose, in this case, to treat the tickets as a gift. Federal and state tax forms Prev  Up  Next   Home   More Online Publications
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The Federal And State Tax Forms

Federal and state tax forms Publication 514 - Introductory Material Table of Contents Reminders IntroductionOrdering forms and publications. Federal and state tax forms Tax questions. Federal and state tax forms Useful Items - You may want to see: Reminders Future developments. Federal and state tax forms  For the latest information about developments related to Pub. Federal and state tax forms 514, such as legislation enacted after it was published, go to www. Federal and state tax forms irs. Federal and state tax forms gov/pub514. Federal and state tax forms Alternative minimum tax. Federal and state tax forms  In addition to your regular income tax, you may be liable for the alternative minimum tax. Federal and state tax forms A foreign tax credit may be allowed in figuring this tax. Federal and state tax forms See the instructions for Form 6251, Alternative Minimum Tax—Individuals, for a discussion of the alternative minimum tax foreign tax credit. Federal and state tax forms Change of address. Federal and state tax forms  If your address changes from the address shown on your last return, use Form 8822, Change of Address, to notify the Internal Revenue Service. Federal and state tax forms Photographs of missing children. Federal and state tax forms  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Federal and state tax forms Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Federal and state tax forms You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Federal and state tax forms Introduction If you paid or accrued foreign taxes to a foreign country on foreign source income and are subject to U. Federal and state tax forms S. Federal and state tax forms tax on the same income, you may be able to take either a credit or an itemized deduction for those taxes. Federal and state tax forms Taken as a deduction, foreign income taxes reduce your U. Federal and state tax forms S. Federal and state tax forms taxable income. Federal and state tax forms Taken as a credit, foreign income taxes reduce your U. Federal and state tax forms S. Federal and state tax forms tax liability. Federal and state tax forms In most cases, it is to your advantage to take foreign income taxes as a tax credit. Federal and state tax forms The major scope of this publication is the foreign tax credit. Federal and state tax forms The publication discusses: How to choose to take the credit or the deduction, Who can take the credit, What foreign taxes qualify for the credit, How to figure the credit, and How to carry over unused foreign taxes to other tax years. Federal and state tax forms Unless you qualify for exemption from the foreign tax credit limit, you claim the credit by filing Form 1116 with your U. Federal and state tax forms S. Federal and state tax forms income tax return. Federal and state tax forms Two examples with filled-in Forms 1116 are provided at the end of this publication. Federal and state tax forms Comments and suggestions. Federal and state tax forms   We welcome your comments about this publication and your suggestions for future editions. Federal and state tax forms   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Federal and state tax forms NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Federal and state tax forms Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Federal and state tax forms   You can send your comments from www. Federal and state tax forms irs. Federal and state tax forms gov/formspubs/. Federal and state tax forms Click on “More Information” and then on “Comment on Tax Forms and Publications”. Federal and state tax forms   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Federal and state tax forms Ordering forms and publications. Federal and state tax forms   Visit www. Federal and state tax forms irs. Federal and state tax forms gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Federal and state tax forms Internal Revenue Service 1201 N. Federal and state tax forms Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Federal and state tax forms   If you have a tax question, check the information available on IRS. Federal and state tax forms gov or call 1-800-829-1040. Federal and state tax forms We cannot answer tax questions sent to either of the above addresses. Federal and state tax forms Useful Items - You may want to see: Publication 54 Tax Guide for U. Federal and state tax forms S. Federal and state tax forms Citizens and Resident Aliens Abroad 519 U. Federal and state tax forms S. Federal and state tax forms Tax Guide for Aliens 570 Tax Guide for Individuals With Income From U. Federal and state tax forms S. Federal and state tax forms Possessions Form (and Instructions) 1116 Foreign Tax Credit See How To Get Tax Help near the end of this publication for information about getting these publications and this form. Federal and state tax forms Prev  Up  Next   Home   More Online Publications