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File 2005 Taxes Online

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File 2005 Taxes Online

File 2005 taxes online 11. File 2005 taxes online   Other Expenses Table of Contents What's New Introduction Topics - This chapter discusses: Useful Items - You may want to see: Reimbursement of Travel, Meals, and EntertainmentReimbursements Miscellaneous ExpensesMeaning of generally enforced. File 2005 taxes online Kickbacks. File 2005 taxes online Form 1099-MISC. File 2005 taxes online Exception. File 2005 taxes online Tax preparation fees. File 2005 taxes online Covered executive branch official. File 2005 taxes online Exceptions to denial of deduction. File 2005 taxes online Indirect political contributions. File 2005 taxes online Type of deduction. File 2005 taxes online Repayment—$3,000 or less. File 2005 taxes online Repayment—over $3,000. File 2005 taxes online Method 1. File 2005 taxes online Method 2. File 2005 taxes online Repayment does not apply. File 2005 taxes online Year of deduction (or credit). File 2005 taxes online Telephone. File 2005 taxes online What's New Standard mileage rate. File 2005 taxes online  Beginning in 2013, the standard mileage rate for the cost of operating your car, van, pickup, or panel truck for business use is 56. File 2005 taxes online 5 cents per mile. File 2005 taxes online For more information, see Car and truck expenses under Miscellaneous Expenses. File 2005 taxes online Introduction This chapter covers business expenses that may not have been explained to you, as a business owner, in previous chapters of this publication. File 2005 taxes online Topics - This chapter discusses: Travel, meals, and entertainment Bribes and kickbacks Charitable contributions Education expenses Lobbying expenses Penalties and fines Repayments (claim of right) Other miscellaneous expenses Useful Items - You may want to see: Publication 15-B Employer's Tax Guide to Fringe Benefits 463 Travel, Entertainment, Gift, and Car Expenses 526 Charitable Contributions 529 Miscellaneous Deductions 544 Sales and Other Dispositions of Assets 970 Tax Benefits for Education 1542 Per Diem Rates See chapter 12 for information about getting publications and forms. File 2005 taxes online Reimbursement of Travel, Meals, and Entertainment The following discussion explains how to handle any reimbursements or allowances you may provide to your employees under a reimbursement or allowance arrangement for travel, meals, and entertainment expenses. File 2005 taxes online If you are self-employed and report your income and expenses on Schedule C or C-EZ (Form 1040), see Publication 463. File 2005 taxes online To be deductible for tax purposes, expenses incurred for travel, meals, and entertainment must be ordinary and necessary expenses incurred while carrying on your trade or business. File 2005 taxes online Generally, you also must show that entertainment expenses (including meals) are directly related to, or associated with, the conduct of your trade or business. File 2005 taxes online For more information on travel, meals, and entertainment, including deductibility, see Publication 463. File 2005 taxes online Reimbursements A “reimbursement or allowance arrangement” provides for payment of advances, reimbursements, and allowances for travel, meals, and entertainment expenses incurred by your employees during the ordinary course of business. File 2005 taxes online If the expenses are substantiated, you can deduct the allowable amount on your tax return. File 2005 taxes online Because of differences between accounting methods and tax law, the amount you can deduct for tax purposes may not be the same as the amount you deduct on your business books and records. File 2005 taxes online For example, you can deduct 100% of the cost of meals on your business books and records. File 2005 taxes online However, only 50% of these costs are allowed by law as a tax deduction. File 2005 taxes online How you deduct a business expense under a reimbursement or allowance arrangement depends on whether you have: An accountable plan, or A nonaccountable plan. File 2005 taxes online If you reimburse these expenses under an accountable plan, deduct them as travel, meals, or entertainment expenses. File 2005 taxes online If you reimburse these expenses under a nonaccountable plan, report the reimbursements as wages on Form W-2, Wage and Tax Statement, and deduct them as wages on the appropriate line of your tax return. File 2005 taxes online If you make a single payment to your employees and it includes both wages and an expense reimbursement, you must specify the amount of the reimbursement and report it accordingly. File 2005 taxes online See Table 11-1 , Reporting Reimbursements. File 2005 taxes online Accountable Plans An accountable plan requires your employees to meet all of the following requirements. File 2005 taxes online Each employee must: Have paid or incurred deductible expenses while performing services as your employee, Adequately account to you for these expenses within a reasonable period of time, and Return any excess reimbursement or allowance within a reasonable period of time. File 2005 taxes online An arrangement under which you advance money to employees is treated as meeting (3) above only if the following requirements are also met. File 2005 taxes online The advance is reasonably calculated not to exceed the amount of anticipated expenses. File 2005 taxes online You make the advance within a reasonable period of time of your employee paying or incurring the expense. File 2005 taxes online If any expenses reimbursed under this arrangement are not substantiated, or an excess reimbursement is not returned within a reasonable period of time by an employee, you cannot treat these expenses as reimbursed under an accountable plan. File 2005 taxes online Instead, treat the reimbursed expenses as paid under a nonaccountable plan, discussed later. File 2005 taxes online Adequate accounting. File 2005 taxes online   Your employees must adequately account to you for their travel, meals, and entertainment expenses. File 2005 taxes online They must give you documentary evidence of their travel, mileage, and other employee business expenses. File 2005 taxes online This evidence should include items such as receipts, along with either a statement of expenses, an account book, a day-planner, or similar record in which the employee entered each expense at or near the time the expense was incurred. File 2005 taxes online Excess reimbursement or allowance. File 2005 taxes online   An excess reimbursement or allowance is any amount you pay to an employee that is more than the business-related expenses for which the employee adequately accounted. File 2005 taxes online The employee must return any excess reimbursement or other expense allowance to you within a reasonable period of time. File 2005 taxes online Reasonable period of time. File 2005 taxes online   A reasonable period of time depends on the facts and circumstances. File 2005 taxes online Generally, actions that take place within the times specified in the following list will be treated as taking place within a reasonable period of time. File 2005 taxes online You give an advance within 30 days of the time the employee pays or incurs the expense. File 2005 taxes online Your employees adequately account for their expenses within 60 days after the expenses were paid or incurred. File 2005 taxes online Your employees return any excess reimbursement within 120 days after the expenses were paid or incurred. File 2005 taxes online You give a periodic statement (at least quarterly) to your employees that asks them to either return or adequately account for outstanding advances and they comply within 120 days of the date of the statement. File 2005 taxes online How to deduct. File 2005 taxes online   You can claim a deduction for travel, meals, and entertainment expenses if you reimburse your employees for these expenses under an accountable plan. File 2005 taxes online Generally, the amount you can deduct for meals and entertainment is subject to a 50% limit, discussed later. File 2005 taxes online If you are a sole proprietor, or are filing as a single member limited liability company, deduct the travel reimbursement on line 24a and the deductible part of the meals and entertainment reimbursement on line 24b, Schedule C (Form 1040) or line 2, Schedule C-EZ (Form 1040). File 2005 taxes online   If you are filing an income tax return for a corporation, include the reimbursement on the Other deductions line of Form 1120, U. File 2005 taxes online S. File 2005 taxes online Corporation Income Tax Return. File 2005 taxes online If you are filing any other business income tax return, such as a partnership or S corporation return, deduct the reimbursement on the appropriate line of the return as provided in the instructions for that return. File 2005 taxes online Table 11-1. File 2005 taxes online Reporting Reimbursements IF the type of reimbursement (or other expense allowance) arrangement is under THEN the employer reports on Form W-2 An accountable plan with: Actual expense reimbursement:  Adequate accounting made and excess returned No amount. File 2005 taxes online Actual expense reimbursement:  Adequate accounting and return of excess both required but excess not returned The excess amount as wages in box 1. File 2005 taxes online Per diem or mileage allowance up to the federal rate:  Adequate accounting made and excess returned No amount. File 2005 taxes online Per diem or mileage allowance up to the federal rate:  Adequate accounting and return of excess both required but excess not returned The excess amount as wages in box 1. File 2005 taxes online The amount up to the federal rate is reported only in box 12—it is not reported in box 1. File 2005 taxes online Per diem or mileage allowance exceeds the federal rate:  Adequate accounting made up to the federal rate only and excess not returned The excess amount as wages in box 1. File 2005 taxes online The amount up to the federal rate is reported only in box 12—it is not reported in box 1. File 2005 taxes online A nonaccountable plan with: Either adequate accounting or return of excess, or both, not required by plan The entire amount as wages in box 1. File 2005 taxes online No reimbursement plan The entire amount as wages in box 1. File 2005 taxes online Per Diem and Car Allowances You can reimburse your employees under an accountable plan based on travel days, miles, or some other fixed allowance. File 2005 taxes online In these cases, your employee is considered to have accounted to you for the amount of the expense that does not exceed the rates established by the federal government. File 2005 taxes online Your employee must actually substantiate to you the other elements of the expense, such as time, place, and business purpose. File 2005 taxes online Federal rate. File 2005 taxes online   The federal rate can be figured using any one of the following methods. File 2005 taxes online For car expenses: The standard mileage rate. File 2005 taxes online A fixed and variable rate (FAVR). File 2005 taxes online For per diem amounts: The regular federal per diem rate. File 2005 taxes online The standard meal allowance. File 2005 taxes online The high-low rate. File 2005 taxes online Car allowance. File 2005 taxes online   Your employee is considered to have accounted to you for car expenses that do not exceed the standard mileage rate. File 2005 taxes online Beginning in 2013, the standard business mileage rate is 56. File 2005 taxes online 5 cents per mile. File 2005 taxes online   You can choose to reimburse your employees using a fixed and variable rate (FAVR) allowance. File 2005 taxes online This is an allowance that includes a combination of payments covering fixed and variable costs, such as a cents-per-mile rate to cover your employees' variable operating costs (such as gas, oil, etc. File 2005 taxes online ) plus a flat amount to cover your employees' fixed costs (such as depreciation, insurance, etc. File 2005 taxes online ). File 2005 taxes online For information on using a FAVR allowance, see Revenue Procedure 2010-51, available at www. File 2005 taxes online irs. File 2005 taxes online gov/irb/2010-51_IRB/ar14. File 2005 taxes online html and Notice 2012-72, available at www. File 2005 taxes online irs. File 2005 taxes online gov/irb/2012-50_IRB/ar10. File 2005 taxes online html. File 2005 taxes online Per diem allowance. File 2005 taxes online   If your employee actually substantiates to you the other elements (discussed earlier) of the expenses reimbursed using the per diem allowance, how you report and deduct the allowance depends on whether the allowance is for lodging and meal expenses or for meal expenses only and whether the allowance is more than the federal rate. File 2005 taxes online Regular federal per diem rate. File 2005 taxes online   The regular federal per diem rate is the highest amount the federal government will pay to its employees while away from home on travel. File 2005 taxes online It has two components: Lodging expense, and Meal and incidental expense (M&IE). File 2005 taxes online The rates are different for different locations. File 2005 taxes online Publication 1542 lists the rates in the continental United States. File 2005 taxes online Standard meal allowance. File 2005 taxes online   The federal rate for meal and incidental expenses (M&IE) is the standard meal allowance. File 2005 taxes online You can pay only an M&IE allowance to employees who travel away from home if: You pay the employee for actual expenses for lodging based on receipts submitted to you, You provide for the lodging, You pay for the actual expense of the lodging directly to the provider, You do not have a reasonable belief that lodging expenses were incurred by the employee, or The allowance is computed on a basis similar to that used in computing the employee's wages (that is, number of hours worked or miles traveled). File 2005 taxes online Internet access. File 2005 taxes online    Per diem rates are available on the Internet. File 2005 taxes online You can access per diem rates at www. File 2005 taxes online gsa. File 2005 taxes online gov/perdiemrates. File 2005 taxes online High-low method. File 2005 taxes online   This is a simplified method of computing the federal per diem rate for travel within the continental United States. File 2005 taxes online It eliminates the need to keep a current list of the per diem rate for each city. File 2005 taxes online   Under the high-low method, the per diem amount for travel during January through September of 2013 is $242 ($65 for M&IE) for certain high-cost locations. File 2005 taxes online All other areas have a per diem amount of $163 ($52 for M&IE). File 2005 taxes online The high-cost locations eligible for the higher per diem amount under the high-low method are listed in Publication 1542. File 2005 taxes online   Effective October 1, 2013, the per diem rate for high-cost locations increased to $251 ($65 for M&IE). File 2005 taxes online The rate for all other locations increased to $170 ($52 for M&IE). File 2005 taxes online For October, November, and December 2013, you can either continue to use the rates described in the preceding paragraph or change to the new rates. File 2005 taxes online However, you must use the same rate for all employees reimbursed under the high-low method. File 2005 taxes online   For more information about the high-low method, see Notice 2013-65, available at www. File 2005 taxes online irs. File 2005 taxes online gov/irb/2013-44_IRB/ar13. File 2005 taxes online html. File 2005 taxes online See Publication 1542 (available on the Internet at IRS. File 2005 taxes online gov) for the current per diem rates for all locations. File 2005 taxes online Reporting per diem and car allowances. File 2005 taxes online   The following discussion explains how to report per diem and car allowances. File 2005 taxes online The manner in which you report them depends on how the allowance compares to the federal rate. File 2005 taxes online See Table 11-1. File 2005 taxes online Allowance less than or equal to the federal rate. File 2005 taxes online   If your allowance for the employee is less than or equal to the appropriate federal rate, that allowance is not included as part of the employee's pay in box 1 of the employee's Form W-2. File 2005 taxes online Deduct the allowance as travel expenses (including meals that may be subject to the 50% limit, discussed later). File 2005 taxes online See How to deduct under Accountable Plans, earlier. File 2005 taxes online Allowance more than the federal rate. File 2005 taxes online   If your employee's allowance is more than the appropriate federal rate, you must report the allowance as two separate items. File 2005 taxes online   Include the allowance amount up to the federal rate in box 12 (code L) of the employee's Form W-2. File 2005 taxes online Deduct it as travel expenses (as explained above). File 2005 taxes online This part of the allowance is treated as reimbursed under an accountable plan. File 2005 taxes online   Include the amount that is more than the federal rate in box 1 (and in boxes 3 and 5 if they apply) of the employee's Form W-2. File 2005 taxes online Deduct it as wages subject to income tax withholding, social security, Medicare, and federal unemployment taxes. File 2005 taxes online This part of the allowance is treated as reimbursed under a nonaccountable plan as explained later under Nonaccountable Plans. File 2005 taxes online Meals and Entertainment Under an accountable plan, you can generally deduct only 50% of any otherwise deductible business-related meal and entertainment expenses you reimburse your employees. File 2005 taxes online The deduction limit applies even if you reimburse them for 100% of the expenses. File 2005 taxes online Application of the 50% limit. File 2005 taxes online   The 50% deduction limit applies to reimbursements you make to your employees for expenses they incur for meals while traveling away from home on business and for entertaining business customers at your place of business, a restaurant, or another location. File 2005 taxes online It applies to expenses incurred at a business convention or reception, business meeting, or business luncheon at a club. File 2005 taxes online The deduction limit may also apply to meals you furnish on your premises to your employees. File 2005 taxes online Related expenses. File 2005 taxes online   Taxes and tips relating to a meal or entertainment activity you reimburse to your employee under an accountable plan are included in the amount subject to the 50% limit. File 2005 taxes online Reimbursements you make for expenses, such as cover charges for admission to a nightclub, rent paid for a room to hold a dinner or cocktail party, or the amount you pay for parking at a sports arena, are all subject to the 50% limit. File 2005 taxes online However, the cost of transportation to and from an otherwise allowable business meal or a business-related entertainment activity is not subject to the 50% limit. File 2005 taxes online Amount subject to 50% limit. File 2005 taxes online   If you provide your employees with a per diem allowance only for meal and incidental expenses, the amount treated as an expense for food and beverages is the lesser of the following. File 2005 taxes online The per diem allowance. File 2005 taxes online The federal rate for M&IE. File 2005 taxes online   If you provide your employees with a per diem allowance that covers lodging, meals, and incidental expenses, you must treat an amount equal to the federal M&IE rate for the area of travel as an expense for food and beverages. File 2005 taxes online If the per diem allowance you provide is less than the federal per diem rate for the area of travel, you can treat 40% of the per diem allowance as the amount for food and beverages. File 2005 taxes online Meal expenses when subject to “hours of service” limits. File 2005 taxes online   You can deduct 80% of the cost of reimbursed meals your employees consume while away from their tax home on business during, or incident to, any period subject to the Department of Transportation's “hours of service” limits. File 2005 taxes online   See Publication 463 for a detailed discussion of individuals subject to the Department of Transportation's “hours of service” limits. File 2005 taxes online De minimis (minimal) fringe benefit. File 2005 taxes online   The 50% limit does not apply to an expense for food or beverage that is excluded from the gross income of an employee because it is a de minimis fringe benefit. File 2005 taxes online See Publication 15-B for additional information on de minimis fringe benefits. File 2005 taxes online Company cafeteria or executive dining room. File 2005 taxes online   The cost of food and beverages you provide primarily to your employees on your business premises is deductible. File 2005 taxes online This includes the cost of maintaining the facilities for providing the food and beverages. File 2005 taxes online These expenses are subject to the 50% limit unless they qualify as a de minimis fringe benefit, as just discussed, or unless they are compensation to your employees (explained later). File 2005 taxes online Employee activities. File 2005 taxes online   The expense of providing recreational, social, or similar activities (including the use of a facility) for your employees is deductible and is not subject to the 50% limit. File 2005 taxes online The benefit must be primarily for your employees who are not highly compensated. File 2005 taxes online   For this purpose, a highly compensated employee is an employee who meets either of the following requirements. File 2005 taxes online Owned a 10% or more interest in the business during the year or the preceding year. File 2005 taxes online An employee is treated as owning any interest owned by his or her brother, sister, spouse, ancestors, and lineal descendants. File 2005 taxes online Received more than $115,000 in pay for the preceding year. File 2005 taxes online You can choose to include only employees who were also in the top 20% of employees when ranked by pay for the preceding year. File 2005 taxes online   For example, the expenses for food, beverages, and entertainment for a company-wide picnic are not subject to the 50% limit. File 2005 taxes online Meals or entertainment treated as compensation. File 2005 taxes online   The 50% limit does not apply to either of the following. File 2005 taxes online Expenses for meals or entertainment that you treat as: Compensation to an employee who was the recipient of the meals or entertainment, and Wages subject to withholding of federal income tax. File 2005 taxes online Expenses for meals or entertainment if: A recipient of the meals or entertainment who is not your employee has to include the expenses in gross income as compensation for services or as a prize or award, and You include that amount on a Form 1099 issued to the recipient, if a Form 1099 is required. File 2005 taxes online Sales of meals or entertainment. File 2005 taxes online   You can deduct the cost of meals or entertainment (including the use of facilities) you sell to the public. File 2005 taxes online For example, if you run a nightclub, your expense for the entertainment you furnish to your customers, such as a floor show, is a business expense that is fully deductible. File 2005 taxes online The 50% limit does not apply to this expense. File 2005 taxes online Providing meals or entertainment to general public to promote goodwill. File 2005 taxes online   You can deduct the cost of providing meals, entertainment, or recreational facilities to the general public as a means of advertising or promoting goodwill in the community. File 2005 taxes online The 50% limit does not apply to this expense. File 2005 taxes online Director, stockholder, or employee meetings. File 2005 taxes online   You can deduct entertainment expenses directly related to business meetings of your employees, partners, stockholders, agents, or directors. File 2005 taxes online You can provide some minor social activities, but the main purpose of the meeting must be your company's business. File 2005 taxes online These expenses are subject to the 50% limit. File 2005 taxes online Trade association meetings. File 2005 taxes online   You can deduct expenses directly related to and necessary for attending business meetings or conventions of certain tax-exempt organizations. File 2005 taxes online These organizations include business leagues, chambers of commerce, real estate boards, and trade and professional associations. File 2005 taxes online Nonaccountable Plans A nonaccountable plan is an arrangement that does not meet the requirements for an accountable plan. File 2005 taxes online All amounts paid, or treated as paid, under a nonaccountable plan are reported as wages on Form W-2. File 2005 taxes online The payments are subject to income tax withholding, social security, Medicare, and federal unemployment taxes. File 2005 taxes online You can deduct the reimbursement as compensation or wages only to the extent it meets the deductibility tests for employees' pay in chapter 2. File 2005 taxes online Deduct the allowable amount as compensation or wages on the appropriate line of your income tax return, as provided in its instructions. File 2005 taxes online Miscellaneous Expenses In addition to travel, meal, and entertainment expenses, there are other expenses you can deduct. File 2005 taxes online Advertising expenses. File 2005 taxes online   You generally can deduct reasonable advertising expenses that are directly related to your business activities. File 2005 taxes online Generally, you cannot deduct amounts paid to influence legislation (i. File 2005 taxes online e. File 2005 taxes online , lobbying). File 2005 taxes online See Lobbying expenses , later. File 2005 taxes online   You can usually deduct as a business expense the cost of institutional or goodwill advertising to keep your name before the public if it relates to business you reasonably expect to gain in the future. File 2005 taxes online For example, the cost of advertising that encourages people to contribute to the Red Cross, to buy U. File 2005 taxes online S. File 2005 taxes online Savings Bonds, or to participate in similar causes is usually deductible. File 2005 taxes online Anticipated liabilities. File 2005 taxes online   Anticipated liabilities or reserves for anticipated liabilities are not deductible. File 2005 taxes online For example, assume you sold 1-year TV service contracts this year totaling $50,000. File 2005 taxes online From experience, you know you will have expenses of about $15,000 in the coming year for these contracts. File 2005 taxes online You cannot deduct any of the $15,000 this year by charging expenses to a reserve or liability account. File 2005 taxes online You can deduct your expenses only when you actually pay or accrue them, depending on your accounting method. File 2005 taxes online Bribes and kickbacks. File 2005 taxes online   Engaging in the payment of bribes or kickbacks is a serious criminal matter. File 2005 taxes online Such activity could result in criminal prosecution. File 2005 taxes online Any payments that appear to have been made, either directly or indirectly, to an official or employee of any government or an agency or instrumentality of any government are not deductible for tax purposes and are in violation of the law. File 2005 taxes online   Payments paid directly or indirectly to a person in violation of any federal or state law (but only if that state law is generally enforced, defined below) that provides for a criminal penalty or for the loss of a license or privilege to engage in a trade or business are also not allowed as a deduction for tax purposes. File 2005 taxes online Meaning of “generally enforced. File 2005 taxes online ”   A state law is considered generally enforced unless it is never enforced or enforced only for infamous persons or persons whose violations are extraordinarily flagrant. File 2005 taxes online For example, a state law is generally enforced unless proper reporting of a violation of the law results in enforcement only under unusual circumstances. File 2005 taxes online Kickbacks. File 2005 taxes online   A kickback is a payment for referring a client, patient, or customer. File 2005 taxes online The common kickback situation occurs when money or property is given to someone as payment for influencing a third party to purchase from, use the services of, or otherwise deal with the person who pays the kickback. File 2005 taxes online In many cases, the person whose business is being sought or enjoyed by the person who pays the kickback is not aware of the payment. File 2005 taxes online   For example, the Yard Corporation is in the business of repairing ships. File 2005 taxes online It returns 10% of the repair bills as kickbacks to the captains and chief officers of the vessels it repairs. File 2005 taxes online Although this practice is considered an ordinary and necessary expense of getting business, it is clearly a violation of a state law that is generally enforced. File 2005 taxes online These expenditures are not deductible for tax purposes, whether or not the owners of the shipyard are subsequently prosecuted. File 2005 taxes online Form 1099-MISC. File 2005 taxes online   It does not matter whether any kickbacks paid during the tax year are deductible on your income tax return in regards to information reporting. File 2005 taxes online See Form 1099-MISC for more information. File 2005 taxes online Car and truck expenses. File 2005 taxes online   The costs of operating a car, truck, or other vehicle in your business are deductible. File 2005 taxes online For more information on how to figure your deduction, see Publication 463. File 2005 taxes online Charitable contributions. File 2005 taxes online   Cash payments to an organization, charitable or otherwise, may be deductible as business expenses if the payments are not charitable contributions or gifts and are directly related to your business. File 2005 taxes online If the payments are charitable contributions or gifts, you cannot deduct them as business expenses. File 2005 taxes online However, corporations (other than S corporations) can deduct charitable contributions on their income tax returns, subject to limitations. File 2005 taxes online See the Instructions for Form 1120 for more information. File 2005 taxes online Sole proprietors, partners in a partnership, or shareholders in an S corporation may be able to deduct charitable contributions made by their business on Schedule A (Form 1040). File 2005 taxes online Example. File 2005 taxes online You paid $15 to a local church for a half-page ad in a program for a concert it is sponsoring. File 2005 taxes online The purpose of the ad was to encourage readers to buy your products. File 2005 taxes online Your payment is not a charitable contribution. File 2005 taxes online You can deduct it as an advertising expense. File 2005 taxes online Example. File 2005 taxes online You made a $100,000 donation to a committee organized by the local Chamber of Commerce to bring a convention to your city, intended to increase business activity, including yours. File 2005 taxes online Your payment is not a charitable contribution. File 2005 taxes online You can deduct it as a business expense. File 2005 taxes online See Publication 526 for a discussion of donated inventory, including capital gain property. File 2005 taxes online Club dues and membership fees. File 2005 taxes online   Generally, you cannot deduct amounts paid or incurred for membership in any club organized for business, pleasure, recreation, or any other social purpose. File 2005 taxes online This includes country clubs, golf and athletic clubs, hotel clubs, sporting clubs, airline clubs, and clubs operated to provide meals under circumstances generally considered to be conducive to business discussions. File 2005 taxes online Exception. File 2005 taxes online   The following organizations are not treated as clubs organized for business, pleasure, recreation, or other social purpose unless one of the main purposes is to conduct entertainment activities for members or their guests or to provide members or their guests with access to entertainment facilities. File 2005 taxes online Boards of trade. File 2005 taxes online Business leagues. File 2005 taxes online Chambers of commerce. File 2005 taxes online Civic or public service organizations. File 2005 taxes online Professional organizations such as bar associations and medical associations. File 2005 taxes online Real estate boards. File 2005 taxes online Trade associations. File 2005 taxes online Credit card convenience fees. File 2005 taxes online   Credit card companies charge a fee to businesses who accept their cards. File 2005 taxes online This fee when paid or incurred by the business can be deducted as a business expense. File 2005 taxes online Damages recovered. File 2005 taxes online   Special rules apply to compensation you receive for damages sustained as a result of patent infringement, breach of contract or fiduciary duty, or antitrust violations. File 2005 taxes online You must include this compensation in your income. File 2005 taxes online However, you may be able to take a special deduction. File 2005 taxes online The deduction applies only to amounts recovered for actual economic injury, not any additional amount. File 2005 taxes online The deduction is the smaller of the following. File 2005 taxes online The amount you received or accrued for damages in the tax year reduced by the amount you paid or incurred in the year to recover that amount. File 2005 taxes online Your losses from the injury you have not deducted. File 2005 taxes online Demolition expenses or losses. File 2005 taxes online   Amounts paid or incurred to demolish a structure are not deductible. File 2005 taxes online These amounts are added to the basis of the land where the demolished structure was located. File 2005 taxes online Any loss for the remaining undepreciated basis of a demolished structure would not be recognized until the property is disposed of. File 2005 taxes online Education expenses. File 2005 taxes online   Ordinary and necessary expenses paid for the cost of the education and training of your employees are deductible. File 2005 taxes online See Education Expenses in chapter 2. File 2005 taxes online   You can also deduct the cost of your own education (including certain related travel) related to your trade or business. File 2005 taxes online You must be able to show the education maintains or improves skills required in your trade or business, or that it is required by law or regulations, for keeping your license to practice, status, or job. File 2005 taxes online For example, an attorney can deduct the cost of attending Continuing Legal Education (CLE) classes that are required by the state bar association to maintain his or her license to practice law. File 2005 taxes online   Education expenses you incur to meet the minimum requirements of your present trade or business, or those that qualify you for a new trade or business, are not deductible. File 2005 taxes online This is true even if the education maintains or improves skills presently required in your business. File 2005 taxes online For more information on education expenses, see Publication 970. File 2005 taxes online Franchise, trademark, trade name. File 2005 taxes online   If you buy a franchise, trademark, or trade name, you can deduct the amount you pay or incur as a business expense only if your payments are part of a series of payments that are: Contingent on productivity, use, or disposition of the item, Payable at least annually for the entire term of the transfer agreement, and Substantially equal in amount (or payable under a fixed formula). File 2005 taxes online   When determining the term of the transfer agreement, include all renewal options and any other period for which you and the transferrer reasonably expect the agreement to be renewed. File 2005 taxes online   A franchise includes an agreement that gives one of the parties to the agreement the right to distribute, sell, or provide goods, services, or facilities within a specified area. File 2005 taxes online Impairment-related expenses. File 2005 taxes online   If you are disabled, you can deduct expenses necessary for you to be able to work (impairment-related expenses) as a business expense, rather than as a medical expense. File 2005 taxes online   You are disabled if you have either of the following. File 2005 taxes online A physical or mental disability (for example, blindness or deafness) that functionally limits your being employed. File 2005 taxes online A physical or mental impairment that substantially limits one or more of your major life activities. File 2005 taxes online   The expense qualifies as a business expense if all the following apply. File 2005 taxes online Your work clearly requires the expense for you to satisfactorily perform that work. File 2005 taxes online The goods or services purchased are clearly not needed or used, other than incidentally, in your personal activities. File 2005 taxes online Their treatment is not specifically provided for under other tax law provisions. File 2005 taxes online Example. File 2005 taxes online You are blind. File 2005 taxes online You must use a reader to do your work, both at and away from your place of work. File 2005 taxes online The reader's services are only for your work. File 2005 taxes online You can deduct your expenses for the reader as a business expense. File 2005 taxes online Internet-related expenses. File 2005 taxes online   Generally, you can deduct internet-related expenses including domain registrations fees and webmaster consulting costs. File 2005 taxes online If you are starting a business you may have to amortize these expenses as start-up costs. File 2005 taxes online For more information about amortizing start-up and organizational costs, see chapter 8. File 2005 taxes online Interview expense allowances. File 2005 taxes online   Reimbursements you make to job candidates for transportation or other expenses related to interviews for possible employment are not wages. File 2005 taxes online You can deduct the reimbursements as a business expense. File 2005 taxes online However, expenses for food, beverages, and entertainment are subject to the 50% limit discussed earlier under Meals and Entertainment. File 2005 taxes online Legal and professional fees. File 2005 taxes online   Fees charged by accountants and attorneys that are ordinary and necessary expenses directly related to operating your business are deductible as business expenses. File 2005 taxes online However, usually legal fees you pay to acquire business assets are not deductible. File 2005 taxes online These costs are added to the basis of the property. File 2005 taxes online   Fees that include payments for work of a personal nature (such as drafting a will, or damages arising from a personal injury) are not allowed as a business deduction on Schedule C or C-EZ. File 2005 taxes online If the invoice includes both business and personal charges, compute the business portion as follows: multiply the total amount of the bill by a fraction, the numerator of which is the amount attributable to business matters, the denominator of which is the total amount paid. File 2005 taxes online The result is the portion of the invoice attributable to business expenses. File 2005 taxes online The portion attributable to personal matters is the difference between the total amount and the business portion (computed above). File 2005 taxes online   Legal fees relating to personal tax advice may be deductible on Schedule A (Form 1040), if you itemize deductions. File 2005 taxes online However, the deduction is subject to the 2% limitation on miscellaneous itemized deductions. File 2005 taxes online See Publication 529, Miscellaneous Deductions. File 2005 taxes online Tax preparation fees. File 2005 taxes online   The cost of hiring a tax professional, such as a C. File 2005 taxes online P. File 2005 taxes online A. File 2005 taxes online , to prepare that part of your tax return relating to your business as a sole proprietor is deductible on Schedule C or Schedule C-EZ. File 2005 taxes online Any remaining cost may be deductible on Schedule A (Form 1040) if you itemize deductions. File 2005 taxes online   You can also claim a business deduction for amounts paid or incurred in resolving asserted tax deficiencies for your business operated as a sole proprietor. File 2005 taxes online Licenses and regulatory fees. File 2005 taxes online   Licenses and regulatory fees for your trade or business paid annually to state or local governments generally are deductible. File 2005 taxes online Some licenses and fees may have to be amortized. File 2005 taxes online See chapter 8 for more information. File 2005 taxes online Lobbying expenses. File 2005 taxes online   Generally, lobbying expenses are not deductible. File 2005 taxes online Lobbying expenses include amounts paid or incurred for any of the following activities. File 2005 taxes online Influencing legislation. File 2005 taxes online Participating in or intervening in any political campaign for, or against, any candidate for public office. File 2005 taxes online Attempting to influence the general public, or segments of the public, about elections, legislative matters, or referendums. File 2005 taxes online Communicating directly with covered executive branch officials (defined later) in any attempt to influence the official actions or positions of those officials. File 2005 taxes online Researching, preparing, planning, or coordinating any of the preceding activities. File 2005 taxes online   Your expenses for influencing legislation and communicating directly with a covered executive branch official include a portion of your labor costs and general and administrative costs of your business. File 2005 taxes online For information on making this allocation, see section 1. File 2005 taxes online 162-28 of the regulations. File 2005 taxes online   You cannot claim a charitable or business expense deduction for amounts paid to an organization if both of the following apply. File 2005 taxes online The organization conducts lobbying activities on matters of direct financial interest to your business. File 2005 taxes online A principal purpose of your contribution is to avoid the rules discussed earlier that prohibit a business deduction for lobbying expenses. File 2005 taxes online   If a tax-exempt organization, other than a section 501(c)(3) organization, provides you with a notice on the part of dues that is allocable to nondeductible lobbying and political expenses, you cannot deduct that part of the dues. File 2005 taxes online Covered executive branch official. File 2005 taxes online   For purposes of this discussion, a covered executive branch official is any of the following. File 2005 taxes online The President. File 2005 taxes online The Vice President. File 2005 taxes online Any officer or employee of the White House Office of the Executive Office of the President and the two most senior level officers of each of the other agencies in the Executive Office. File 2005 taxes online Any individual who: Is serving in a position in Level I of the Executive Schedule under section 5312 of title 5, United States Code, Has been designated by the President as having Cabinet-level status, or Is an immediate deputy of an individual listed in item (a) or (b). File 2005 taxes online Exceptions to denial of deduction. File 2005 taxes online   The general denial of the deduction does not apply to the following. File 2005 taxes online Expenses of appearing before, or communicating with, any committee or member of any local council or similar governing body concerning its legislation (local legislation) if the legislation is of direct interest to you or to you and an organization of which you are a member. File 2005 taxes online An Indian tribal government is treated as a local council or similar governing body. File 2005 taxes online Any in-house expenses for influencing legislation and communicating directly with a covered executive branch official if those expenses for the tax year do not exceed $2,000 (excluding overhead expenses). File 2005 taxes online Expenses incurred by taxpayers engaged in the trade or business of lobbying (professional lobbyists) on behalf of another person (but does apply to payments by the other person to the lobbyist for lobbying activities). File 2005 taxes online Moving machinery. File 2005 taxes online   Generally, the cost of moving machinery from one city to another is a deductible expense. File 2005 taxes online So is the cost of moving machinery from one plant to another, or from one part of your plant to another. File 2005 taxes online You can deduct the cost of installing the machinery in the new location. File 2005 taxes online However, you must capitalize the costs of installing or moving newly purchased machinery. File 2005 taxes online Outplacement services. File 2005 taxes online   The costs of outplacement services you provide to your employees to help them find new employment, such as career counseling, résumé assistance, skills assessment, etc. File 2005 taxes online are deductible. File 2005 taxes online   The costs of outplacement services may cover more than one deduction category. File 2005 taxes online For example, deduct as a utilities expense the cost of telephone calls made under this service and deduct as rental expense the cost of renting machinery and equipment for this service. File 2005 taxes online   For information on whether the value of outplacement services is includable in your employees' income, see Publication 15-B. File 2005 taxes online Penalties and fines. File 2005 taxes online   Penalties paid for late performance or nonperformance of a contract are generally deductible. File 2005 taxes online For instance, you own and operate a construction company. File 2005 taxes online Under a contract, you are to finish construction of a building by a certain date. File 2005 taxes online Due to construction delays, the building is not completed and ready for occupancy on the date stipulated in the contract. File 2005 taxes online You are now required to pay an additional amount for each day that completion is delayed beyond the completion date stipulated in the contract. File 2005 taxes online These additional costs are deductible business expenses. File 2005 taxes online   On the other hand, penalties or fines paid to any government agency or instrumentality because of a violation of any law are not deductible. File 2005 taxes online These fines or penalties include the following amounts. File 2005 taxes online Paid because of a conviction for a crime or after a plea of guilty or no contest in a criminal proceeding. File 2005 taxes online Paid as a penalty imposed by federal, state, or local law in a civil action, including certain additions to tax and additional amounts and assessable penalties imposed by the Internal Revenue Code. File 2005 taxes online Paid in settlement of actual or possible liability for a fine or penalty, whether civil or criminal. File 2005 taxes online Forfeited as collateral posted for a proceeding that could result in a fine or penalty. File 2005 taxes online   Examples of nondeductible penalties and fines include the following. File 2005 taxes online Fines for violating city housing codes. File 2005 taxes online Fines paid by truckers for violating state maximum highway weight laws. File 2005 taxes online Fines for violating air quality laws. File 2005 taxes online Civil penalties for violating federal laws regarding mining safety standards and discharges into navigable waters. File 2005 taxes online   A fine or penalty does not include any of the following. File 2005 taxes online Legal fees and related expenses to defend yourself in a prosecution or civil action for a violation of the law imposing the fine or civil penalty. File 2005 taxes online Court costs or stenographic and printing charges. File 2005 taxes online Compensatory damages paid to a government. File 2005 taxes online Political contributions. File 2005 taxes online   Contributions or gifts paid to political parties or candidates are not deductible. File 2005 taxes online In addition, expenses paid or incurred to take part in any political campaign of a candidate for public office are not deductible. File 2005 taxes online Indirect political contributions. File 2005 taxes online   You cannot deduct indirect political contributions and costs of taking part in political activities as business expenses. File 2005 taxes online Examples of nondeductible expenses include the following. File 2005 taxes online Advertising in a convention program of a political party, or in any other publication if any of the proceeds from the publication are for, or intended for, the use of a political party or candidate. File 2005 taxes online Admission to a dinner or program (including, but not limited to, galas, dances, film presentations, parties, and sporting events) if any of the proceeds from the function are for, or intended for, the use of a political party or candidate. File 2005 taxes online Admission to an inaugural ball, gala, parade, concert, or similar event if identified with a political party or candidate. File 2005 taxes online Repairs. File 2005 taxes online   The cost of repairing or improving property used in your trade or business is either a deductible or capital expense. File 2005 taxes online Routine maintenance that keeps your property in a normal efficient operating condition, but that does not materially increase the value or substantially prolong the useful life of the property, is deductible in the year that it is incurred. File 2005 taxes online Otherwise, the cost must be capitalized and depreciated. File 2005 taxes online See Form 4562 and its instructions for how to compute and claim the depreciation deduction. File 2005 taxes online   The cost of repairs includes the costs of labor, supplies, and certain other items. File 2005 taxes online The value of your own labor is not deductible. File 2005 taxes online Examples of repairs include: Reconditioning floors (but not replacement), Repainting the interior and exterior walls of a building, Cleaning and repairing roofs and gutters, and Fixing plumbing leaks (but not replacement of fixtures). File 2005 taxes online Repayments. File 2005 taxes online   If you had to repay an amount you included in your income in an earlier year, you may be able to deduct the amount repaid for the year in which you repaid it. File 2005 taxes online Or, if the amount you repaid is more than $3,000, you may be able to take a credit against your tax for the year in which you repaid it. File 2005 taxes online Type of deduction. File 2005 taxes online   The type of deduction you are allowed in the year of repayment depends on the type of income you included in the earlier year. File 2005 taxes online For instance, if you repay an amount you previously reported as a capital gain, deduct the repayment as a capital loss on Form 8949. File 2005 taxes online If you reported it as self-employment income, deduct it as a business deduction on Schedule C or Schedule C-EZ (Form 1040) or Schedule F (Form 1040). File 2005 taxes online   If you reported the amount as wages, unemployment compensation, or other nonbusiness ordinary income, enter it on Schedule A (Form 1040) as a miscellaneous itemized deduction that is subject to the 2% limitation. File 2005 taxes online However, if the repayment is over $3,000 and Method 1 (discussed later) applies, deduct it on Schedule A (Form 1040) as a miscellaneous itemized deduction that is not subject to the 2% limitation. File 2005 taxes online Repayment—$3,000 or less. File 2005 taxes online   If the amount you repaid was $3,000 or less, deduct it from your income in the year you repaid it. File 2005 taxes online Repayment—over $3,000. File 2005 taxes online   If the amount you repaid was more than $3,000, you can deduct the repayment, as described earlier. File 2005 taxes online However, you can instead choose to take a tax credit for the year of repayment if you included the income under a “claim of right. File 2005 taxes online ” This means that at the time you included the income, it appeared that you had an unrestricted right to it. File 2005 taxes online If you qualify for this choice, figure your tax under both methods and use the method that results in less tax. File 2005 taxes online Method 1. File 2005 taxes online   Figure your tax for 2013 claiming a deduction for the repaid amount. File 2005 taxes online Method 2. File 2005 taxes online   Figure your tax for 2013 claiming a credit for the repaid amount. File 2005 taxes online Follow these steps. File 2005 taxes online Figure your tax for 2013 without deducting the repaid amount. File 2005 taxes online Refigure your tax from the earlier year without including in income the amount you repaid in 2013. File 2005 taxes online Subtract the tax in (2) from the tax shown on your return for the earlier year. File 2005 taxes online This is the amount of your credit. File 2005 taxes online Subtract the answer in (3) from the tax for 2013 figured without the deduction (step 1). File 2005 taxes online   If Method 1 results in less tax, deduct the amount repaid as discussed earlier under Type of deduction. File 2005 taxes online   If Method 2 results in less tax, claim the credit on line 71 of Form 1040, and write “I. File 2005 taxes online R. File 2005 taxes online C. File 2005 taxes online 1341” next to line 71. File 2005 taxes online Example. File 2005 taxes online For 2012, you filed a return and reported your income on the cash method. File 2005 taxes online In 2013, you repaid $5,000 included in your 2012 gross income under a claim of right. File 2005 taxes online Your filing status in 2013 and 2012 is single. File 2005 taxes online Your income and tax for both years are as follows:   2012  With Income 2012  Without Income Taxable Income $15,000 $10,000 Tax $ 1,819 $ 1,069   2013  Without Deduction 2013  With Deduction Taxable Income $49,950 $44,950 Tax $8,423 $7,173 Your tax under Method 1 is $7,173. File 2005 taxes online Your tax under Method 2 is $7,673, figured as follows: Tax previously determined for 2012 $ 1,819 Less: Tax as refigured − 1,069 Decrease in 2012 tax $ 750 Regular tax liability for 2013 $8,423 Less: Decrease in 2012 tax − 750 Refigured tax for 2013 $ 7,673 Because you pay less tax under Method 1, you should take a deduction for the repayment in 2013. File 2005 taxes online Repayment does not apply. File 2005 taxes online   This discussion does not apply to the following. File 2005 taxes online Deductions for bad debts. File 2005 taxes online Deductions from sales to customers, such as returns and allowances, and similar items. File 2005 taxes online Deductions for legal and other expenses of contesting the repayment. File 2005 taxes online Year of deduction (or credit). File 2005 taxes online   If you use the cash method of accounting, you can take the deduction (or credit, if applicable) for the tax year in which you actually make the repayment. File 2005 taxes online If you use any other accounting method, you can deduct the repayment or claim a credit for it only for the tax year in which it is a proper deduction under your accounting method. File 2005 taxes online For example, if you use the accrual method, you are entitled to the deduction or credit in the tax year in which the obligation for the repayment accrues. File 2005 taxes online Subscriptions. File 2005 taxes online   Subscriptions to professional, technical, and trade journals that deal with your business field are deductible. File 2005 taxes online Supplies and materials. File 2005 taxes online   Unless you have deducted the cost in any earlier year, you generally can deduct the cost of materials and supplies actually consumed and used during the tax year. File 2005 taxes online   If you keep incidental materials and supplies on hand, you can deduct the cost of the incidental materials and supplies you bought during the tax year if all the following requirements are met. File 2005 taxes online You do not keep a record of when they are used. File 2005 taxes online You do not take an inventory of the amount on hand at the beginning and end of the tax year. File 2005 taxes online This method does not distort your income. File 2005 taxes online   You can also deduct the cost of books, professional instruments, equipment, etc. File 2005 taxes online , if you normally use them within a year. File 2005 taxes online However, if the usefulness of these items extends substantially beyond the year they are placed in service, you generally must recover their costs through depreciation. File 2005 taxes online For more information regarding depreciation see Publication 946, How To Depreciate Property. File 2005 taxes online Utilities. File 2005 taxes online   Business expenses for heat, lights, power, telephone service, and water and sewerage are deductible. File 2005 taxes online However, any part due to personal use is not deductible. File 2005 taxes online Telephone. File 2005 taxes online   You cannot deduct the cost of basic local telephone service (including any taxes) for the first telephone line you have in your home, even if you have an office in your home. File 2005 taxes online However, charges for business long-distance phone calls on that line, as well as the cost of a second line into your home used exclusively for business, are deductible business expenses. File 2005 taxes online Prev  Up  Next   Home   More Online Publications
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Consumer Protection Offices

City, county, regional, and state consumer offices offer a variety of important services. They might mediate complaints, conduct investigations, prosecute offenders of consumer laws, license and regulate professional service providers, provide educational materials and advocate for consumer rights. To save time, call before sending a written complaint. Ask if the office handles the type of complaint you have and if complaint forms are provided.

State Consumer Protection Offices

Office of the Attorney General

Website: Office of the Attorney General

Address: Office of the Attorney General
Consumer Protection and Antitrust Division
Gateway Professional Center
1050 E. Interstate Ave., Suite 200
Bismarck, ND 58503-5574

Phone Number: 701-328-3404

Toll-free: 1-800-472-2600

TTY: 1-800-366-6888

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Banking Authorities

The officials listed in this section regulate and supervise state-chartered banks. Many of them handle or refer problems and complaints about other types of financial institutions as well. Some also answer general questions about banking and consumer credit. If you are dealing with a federally chartered bank, check Federal Agencies.

Department of Financial Institutions

Website: Department of Financial Institutions

Address: Department of Financial Institutions
2000 Schafer St., Suite G
Bismarck, ND 58501-1204

Phone Number: 701-328-9933

TTY: 1-800-366-6888 (ND)

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Insurance Regulators

Each state has its own laws and regulations for each type of insurance. The officials listed in this section enforce these laws. Many of these offices can also provide you with information to help you make informed insurance buying decisions.

Insurance Department

Website: Insurance Department

Address: Insurance Department
600 E. Boulevard Ave.
Bismarck, ND 58505-0320

Phone Number: 701-328-2440

Toll-free: 1-800-247-0560 (ND)

TTY: 1-800-366-6888

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Securities Administrators

Each state has its own laws and regulations for securities brokers and securities - including stocks, mutual funds, commodities, real estate, etc. The officials and agencies listed in this section enforce these laws and regulations. Many of these offices can also provide information to help you make informed investment decisions.

Securities Department

Website: Securities Department

Address: Securities Department
State Capitol
600 E. Boulevard Ave., 5th Floor
Bismarck, ND 58505-0510

Phone Number: 701-328-2910

Toll-free: 1-800-297-5124 (ND)

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Utility Commissions

State Utility Commissions regulate services and rates for gas, electricity and telephones within your state. In some states, the utility commissions regulate other services such as water, transportation, and the moving of household goods. Many utility commissions handle consumer complaints. Sometimes, if a number of complaints are received about the same utility matter, they will conduct investigations.

Public Service Commission

Website: Public Service Commission

Address: Public Service Commission
600 E. Boulevard Ave., Dept. 408
Bismarck, ND 58505-0480

Phone Number: 701-328-2400

Toll-free: 1-877-245-6685

TTY: 1-800-366-6888 (ND)

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The File 2005 Taxes Online

File 2005 taxes online Index A Assistance (see Tax help) C Cancellation of indebtedness, Exclusion of Certain Cancellations of Indebtedness by Reason of the Severe Storms, Tornadoes, or Flooding Casualty and theft losses, Casualty and Theft Losses Charitable contributions, Temporary Suspension of Limits on Charitable Contributions Child tax credit, Earned Income Credit and Child Tax Credit Clean-up costs, Demolition and Clean-up Costs Copy of tax return, request for, Request for copy of tax return. File 2005 taxes online Credits: Child tax, Earned Income Credit and Child Tax Credit Earned income, Earned Income Credit and Child Tax Credit Education, Education Credits Employee retention, Employee Retention Credit Employer housing, Employer Housing Credit and Exclusion Rehabilitation tax, Increase in Rehabilitation Tax Credit D Demolition costs, Demolition and Clean-up Costs Distributions: Home purchase or construction, Repayment of Qualified Distributions for the Purchase or Construction of a Main Home Qualified disaster recovery assistance, Qualified disaster recovery assistance distribution. File 2005 taxes online Repayment of, Repayment of Qualified Disaster Recovery Assistance Distributions Taxation of, Taxation of Qualified Disaster Recovery Assistance Distributions E Earned income credit, Earned Income Credit and Child Tax Credit Education credits, Education Credits Eligible retirement plan, Eligible retirement plan. File 2005 taxes online Employee retention credit, Employee Retention Credit Employer housing credit, Employer Housing Credit and Exclusion Exemption, additional for housing, Additional Exemption for Housing Individuals Displaced by the Severe Storms, Tornadoes, or Flooding F Federal mortgage subsidy, recapture of, Recapture of Federal Mortgage Subsidy Free tax services, How To Get Tax Help H Help (see Tax help) Hope credit (see Education credits) I Involuntary conversion (see Replacement period for nonrecognition of gain) IRAs and other retirement plans, IRAs and Other Retirement Plans L Lifetime learning credit (see Education credits) M Mileage reimbursements, charitable volunteers, Mileage Reimbursements to Charitable Volunteers More information (see Tax help) N Net operating losses, Net Operating Losses P Publications (see Tax help) Q Qualified disaster recovery assistance distribution, Qualified disaster recovery assistance distribution. File 2005 taxes online Qualified disaster recovery assistance loss, Qualified disaster recovery assistance loss. File 2005 taxes online R Rehabilitation tax credit, Increase in Rehabilitation Tax Credit Relocation, temporary, Tax Relief for Temporary Relocation Replacement period for nonrecognition of gain, Replacement Period for Nonrecognition of Gain Retirement plan, eligible, Eligible retirement plan. File 2005 taxes online Retirement plans, IRAs and Other Retirement Plans S Standard mileage rate, charitable use, Standard Mileage Rate for Charitable Use of Vehicles T Tax help, How To Get Tax Help Tax return: Request for copy, Request for copy of tax return. File 2005 taxes online Request for transcript, Request for transcript of tax return. File 2005 taxes online Taxpayer Advocate, Contacting your Taxpayer Advocate. File 2005 taxes online Temporary relocation, Tax Relief for Temporary Relocation Theft losses, Casualty and Theft Losses Transcript of tax return, request for, Request for transcript of tax return. File 2005 taxes online TTY/TDD information, How To Get Tax Help Prev  Up     Home   More Online Publications