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

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

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

3. E-File for FREE

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

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

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

File 2005 Taxes Online

Where Can I Get A 1040x Tax FormFiling An Amended ReturnFree Tax Return Filing1040nr InstructionsIrs Amended ReturnFree Downloadable Irs Tax Forms2011 Income Tax FormTaxes 20062012 Tax Form 1040aIrs Amended Tax Return 2011H & R Block Tax Software 2011Www Irs GovOnline Tax Forms 1040ez2014 Tax Forms 1040ezFile 2011 Taxes Online LateHow To Do Tax AmendmentH&r Block AdvantageVita Tax PreparationFree Tax HelpAmend A 2011 Tax ReturnTurbotax Free State EfileFile State TaxFree State Tax Efile For Low Income2010 Online Tax Filing2007 Tax SoftwareFile 1040nr Online FreeFree Tax FilingIrs Extension Forms1040a 2012 InstructionsWhere Can I File My State Tax Return For FreeTax Return Preparation State Income TaxesHow To Amend A 2010 Tax ReturnHow Can I Efile My 2010 Taxes1040Tax Planning Us File Your Own TaxesTurbo Tax 1040x1040ez FileIncome Tax Preparation SoftwareFiling State Taxes OnlineAmended Tax Returns

File 2005 Taxes Online

File 2005 taxes online Publication 501 - Additional Material Prev  Up  Next   Home   More Online Publications
Español

California Fires – Government Information and Assistance

Get help finding a loved one; protect yourself from fire; rebuild after a disaster; and volunteer to help others.

Find Family and Friends

  • Red Cross Safe and Well List
    During a disaster, register yourself as "safe and well" so that family and friends know of your well-being. You can also use the database to search for missing loved ones.

Get Help

Health and Safety

Donate and Volunteer

  • Serve.gov
    Visit Serve.gov to donate money and find volunteer opportunities in your community.

The File 2005 Taxes Online

File 2005 taxes online 5. File 2005 taxes online   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. File 2005 taxes online This chapter discusses the records you need to keep to prove these expenses. File 2005 taxes online If you keep timely and accurate records, you will have support to show the IRS if your tax return is ever examined. File 2005 taxes online You will also have proof of expenses that your employer may require if you are reimbursed under an accountable plan. File 2005 taxes online These plans are discussed in chapter 6 under Reimbursements . File 2005 taxes online How To Prove Expenses Table 5-1 is a summary of records you need to prove each expense discussed in this publication. File 2005 taxes online You must be able to prove the elements listed across the top portion of the chart. File 2005 taxes online You prove them by having the information and receipts (where needed) for the expenses listed in the first column. File 2005 taxes online You cannot deduct amounts that you approximate or estimate. File 2005 taxes online You should keep adequate records to prove your expenses or have sufficient evidence that will support your own statement. File 2005 taxes online You must generally prepare a written record for it to be considered adequate. File 2005 taxes online This is because written evidence is more reliable than oral evidence alone. File 2005 taxes online However, if you prepare a record on a computer, it is considered an adequate record. File 2005 taxes online 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. File 2005 taxes online You should also keep documentary evidence that, together with your record, will support each element of an expense. File 2005 taxes online Documentary evidence. File 2005 taxes online   You generally must have documentary evidence, such as receipts, canceled checks, or bills, to support your expenses. File 2005 taxes online Exception. File 2005 taxes online   Documentary evidence is not needed if any of the following conditions apply. File 2005 taxes online 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. File 2005 taxes online ( Accountable plans and per diem allowances are discussed in chapter 6. File 2005 taxes online ) Your expense, other than lodging, is less than $75. File 2005 taxes online You have a transportation expense for which a receipt is not readily available. File 2005 taxes online Adequate evidence. File 2005 taxes online   Documentary evidence ordinarily will be considered adequate if it shows the amount, date, place, and essential character of the expense. File 2005 taxes online   For example, a hotel receipt is enough to support expenses for business travel if it has all of the following information. File 2005 taxes online The name and location of the hotel. File 2005 taxes online The dates you stayed there. File 2005 taxes online Separate amounts for charges such as lodging, meals, and telephone calls. File 2005 taxes online   A restaurant receipt is enough to prove an expense for a business meal if it has all of the following information. File 2005 taxes online The name and location of the restaurant. File 2005 taxes online The number of people served. File 2005 taxes online The date and amount of the expense. File 2005 taxes online If a charge is made for items other than food and beverages, the receipt must show that this is the case. File 2005 taxes online Canceled check. File 2005 taxes online   A canceled check, together with a bill from the payee, ordinarily establishes the cost. File 2005 taxes online However, a canceled check by itself does not prove a business expense without other evidence to show that it was for a business purpose. File 2005 taxes online Duplicate information. File 2005 taxes online   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. File 2005 taxes online   You do not have to record amounts your employer pays directly for any ticket or other travel item. File 2005 taxes online 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. File 2005 taxes online Timely-kept records. File 2005 taxes online   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. File 2005 taxes online A timely-kept record has more value than a statement prepared later when generally there is a lack of accurate recall. File 2005 taxes online   You do not need to write down the elements of every expense on the day of the expense. File 2005 taxes online If you maintain a log on a weekly basis that accounts for use during the week, the log is considered a timely-kept record. File 2005 taxes online   If you give your employer, client, or customer an expense account statement, it can also be considered a timely-kept record. File 2005 taxes online This is true if you copy it from your account book, diary, log, statement of expense, trip sheets, or similar record. File 2005 taxes online Proving business purpose. File 2005 taxes online   You must generally provide a written statement of the business purpose of an expense. File 2005 taxes online However, the degree of proof varies according to the circumstances in each case. File 2005 taxes online If the business purpose of an expense is clear from the surrounding circumstances, then you do not need to give a written explanation. File 2005 taxes online Example. File 2005 taxes online 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. File 2005 taxes online 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. File 2005 taxes online You could also establish the date of each trip with a receipt, record of delivery, or other documentary evidence. File 2005 taxes online Confidential information. File 2005 taxes online   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. File 2005 taxes online 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. File 2005 taxes online 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. File 2005 taxes online 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. File 2005 taxes online Direct evidence can be written statements or the oral testimony of your guests or other witnesses setting forth detailed information about the element. File 2005 taxes online Documentary evidence can be receipts, paid bills, or similar evidence. File 2005 taxes online 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. File 2005 taxes online For example, the nature of your work, such as making deliveries, provides circumstantial evidence of the use of your car for business purposes. File 2005 taxes online Invoices of deliveries establish when you used the car for business. File 2005 taxes online Table 5-1. File 2005 taxes online How To Prove Certain Business Expenses IF you have expenses for . File 2005 taxes online . File 2005 taxes online THEN you must keep records that show details of the following elements . File 2005 taxes online . File 2005 taxes online . File 2005 taxes online   Amount Time Place or  Description Business Purpose Business Relationship Travel Cost of each separate expense for travel, lodging, and meals. File 2005 taxes online Incidental expenses may be totaled in reasonable categories such as taxis, fees and tips, etc. File 2005 taxes online Dates you left and returned for each trip and number of days spent on business. File 2005 taxes online Destination or area of your travel (name of city, town, or other designation). File 2005 taxes online Purpose: Business purpose for the expense or the business benefit gained or expected to be gained. File 2005 taxes online    Relationship: N/A Entertainment Cost of each separate expense. File 2005 taxes online Incidental expenses such as taxis, telephones, etc. File 2005 taxes online , may be totaled on a daily basis. File 2005 taxes online Date of entertainment. File 2005 taxes online (Also see Business Purpose. File 2005 taxes online ) Name and address or location of place of entertainment. File 2005 taxes online Type of entertainment if not otherwise apparent. File 2005 taxes online (Also see Business Purpose. File 2005 taxes online ) Purpose: Business purpose for the expense or the business benefit gained or expected to be gained. File 2005 taxes online  For entertainment, the nature of the business discussion or activity. File 2005 taxes online 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. File 2005 taxes online    Relationship: Occupations or other information (such as names, titles, or other designations) about the recipients that shows their business relationship to you. File 2005 taxes online  For entertainment, you must also prove that you or your employee was present if the entertainment was a business meal. File 2005 taxes online Gifts Cost of the gift. File 2005 taxes online Date of the gift. File 2005 taxes online Description of the gift. File 2005 taxes online   Transportation Cost of each separate expense. File 2005 taxes online 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. File 2005 taxes online Date of the expense. File 2005 taxes online For car expenses, the date of the use of the car. File 2005 taxes online Your business destination. File 2005 taxes online Purpose: Business purpose for the expense. File 2005 taxes online    Relationship: N/A Sampling. File 2005 taxes online   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. File 2005 taxes online 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. File 2005 taxes online Example. File 2005 taxes online You use your car to visit the offices of clients, meet with suppliers and other subcontractors, and pick up and deliver items to clients. File 2005 taxes online There is no other business use of the car, but you and your family use the car for personal purposes. File 2005 taxes online You keep adequate records during the first week of each month that show that 75% of the use of the car is for business. File 2005 taxes online Invoices and bills show that your business use continues at the same rate during the later weeks of each month. File 2005 taxes online 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. File 2005 taxes online Exceptional circumstances. File 2005 taxes online   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. File 2005 taxes online This applies if all the following are true. File 2005 taxes online 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 . File 2005 taxes online You are unable to obtain evidence for an element that completely satisfies the two rules listed earlier under What If I Have Incomplete Records . File 2005 taxes online You have presented other evidence for the element that is the best proof possible under the circumstances. File 2005 taxes online Destroyed records. File 2005 taxes online   If you cannot produce a receipt because of reasons beyond your control, you can prove a deduction by reconstructing your records or expenses. File 2005 taxes online Reasons beyond your control include fire, flood, and other casualties. File 2005 taxes online    Table 5-2. File 2005 taxes online 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. File 2005 taxes online ) 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. File 2005 taxes online Separating expenses. File 2005 taxes online   Each separate payment is generally considered a separate expense. File 2005 taxes online 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. File 2005 taxes online You must record them separately in your records. File 2005 taxes online Season or series tickets. File 2005 taxes online   If you buy season or series tickets for business use, you must treat each ticket in the series as a separate item. File 2005 taxes online 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. File 2005 taxes online You must keep records to show whether you use each ticket as a gift or entertainment. File 2005 taxes online 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. File 2005 taxes online See Entertainment tickets in chapter 2. File 2005 taxes online Combining items. File 2005 taxes online   You can make one daily entry in your record for reasonable categories of expenses. File 2005 taxes online Examples are taxi fares, telephone calls, or other incidental travel costs. File 2005 taxes online Meals should be in a separate category. File 2005 taxes online You can include tips for meal-related services with the costs of the meals. File 2005 taxes online   Expenses of a similar nature occurring during the course of a single event are considered a single expense. File 2005 taxes online 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. File 2005 taxes online Car expenses. File 2005 taxes online   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. File 2005 taxes online Minimal personal use, such as a stop for lunch on the way between two business stops, is not an interruption of business use. File 2005 taxes online Example. File 2005 taxes online 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. File 2005 taxes online You can account for these using a single record of miles driven. File 2005 taxes online Gift expenses. File 2005 taxes online   You do not always have to record the name of each recipient of a gift. File 2005 taxes online 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. File 2005 taxes online 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. File 2005 taxes online Allocating total cost. File 2005 taxes online   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. File 2005 taxes online To do so, you must establish the number of persons who participated in the event. File 2005 taxes online   An allocation would be needed, for example, if you did not have a business relationship with all of your guests. File 2005 taxes online See Allocating between business and nonbusiness in chapter 2. File 2005 taxes online If your return is examined. File 2005 taxes online    If your return is examined, you may have to provide additional information to the IRS. File 2005 taxes online 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. File 2005 taxes online    THIS IS NOT AN OFFICIAL INTERNAL REVENUE FORM Table 5-3. File 2005 taxes online Weekly Traveling Expense and Entertainment Record From: To: Name: Expenses Sunday Monday Tuesday Wednesday Thursday Friday Saturday Total 1. File 2005 taxes online Travel Expenses: Airlines                                 Excess Baggage                                 Bus – Train                                 Cab and Limousine                                 Tips                                 Porter                                 2. File 2005 taxes online Meals and Lodging:  Breakfast                                 Lunch                                 Dinner                                 Hotel and Motel  (Detail in Schedule B)                                 3. File 2005 taxes online Entertainment  (Detail in Schedule C)                                 4. File 2005 taxes online Other Expenses:  Postage                                 Telephone & Telegraph                                 Stationery & Printing                                 Stenographer                                 Sample Room                                 Advertising                                 Assistant(s)                                 Trade Shows                                 5. File 2005 taxes online Car Expenses: (List all car expenses - the division between business and personal expenses may be made at the end of the year. File 2005 taxes online ) (Detail mileage in Schedule A. File 2005 taxes online ) Gas, oil, lube, wash                                 Repairs, parts                                 Tires, supplies                                 Parking fees, tolls                                 6. File 2005 taxes online Other (Identify)                                 Total                                 Note: Attach receipted bills for (1) ALL lodging and (2) any other expenses of $75. File 2005 taxes online 00 or more. File 2005 taxes online 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. File 2005 taxes online 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. File 2005 taxes online A return filed early is considered filed on the due date. File 2005 taxes online For a more complete explanation of how long to keep records, see Publication 583, Starting a Business and Keeping Records. File 2005 taxes online You must keep records of the business use of your car for each year of the recovery period. File 2005 taxes online See More-than-50%-use test in chapter 4 under Depreciation Deduction. File 2005 taxes online Reimbursed for expenses. File 2005 taxes online   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. File 2005 taxes online However, you may have to prove your expenses if any of the following conditions apply. File 2005 taxes online You claim deductions for expenses that are more than reimbursements. File 2005 taxes online Your expenses are reimbursed under a nonaccountable plan. File 2005 taxes online Your employer does not use adequate accounting procedures to verify expense accounts. File 2005 taxes online You are related to your employer as defined under Per Diem and Car Allowances , in chapter 6. File 2005 taxes online Reimbursements , adequate accounting , and nonaccountable plans are discussed in chapter 6. File 2005 taxes online Examples of Records Table 5-2 and Table 5-3 are examples of worksheets which can be used for tracking business expenses. File 2005 taxes online Prev  Up  Next   Home   More Online Publications