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File for a tax extension free Publication 584SP - Additional Material Table of Contents This image is too large to be displayed in the current screen. File for a tax extension free Please click the link to view the image. File for a tax extension free Pasillo de Entrada (Entrance Hall) This image is too large to be displayed in the current screen. File for a tax extension free Please click the link to view the image. File for a tax extension free Sala de Estar (Living Room) This image is too large to be displayed in the current screen. File for a tax extension free Please click the link to view the image. File for a tax extension free Comedor (Dining Room) This image is too large to be displayed in the current screen. File for a tax extension free Please click the link to view the image. File for a tax extension free Cocina (Kitchen) This image is too large to be displayed in the current screen. File for a tax extension free Please click the link to view the image. File for a tax extension free Cuarto de Trabajo (Den) This image is too large to be displayed in the current screen. File for a tax extension free Please click the link to view the image. File for a tax extension free Dormitorios (Bedrooms) This image is too large to be displayed in the current screen. File for a tax extension free Please click the link to view the image. File for a tax extension free Baños (Bathrooms) This image is too large to be displayed in the current screen. File for a tax extension free Please click the link to view the image. File for a tax extension free Cuarto de Recreación/Juegos (Recreation Room) This image is too large to be displayed in the current screen. File for a tax extension free Please click the link to view the image. File for a tax extension free Lavadero y Sótano (Laundry and Basement) This image is too large to be displayed in the current screen. File for a tax extension free Please click the link to view the image. File for a tax extension free Garaje (Garage) This image is too large to be displayed in the current screen. File for a tax extension free Please click the link to view the image. File for a tax extension free Equipo Deportivo (Sporting Equipment) This image is too large to be displayed in the current screen. File for a tax extension free Please click the link to view the image. File for a tax extension free Ropa de Hombres (Men's Clothing) This image is too large to be displayed in the current screen. File for a tax extension free Please click the link to view the image. File for a tax extension free Ropa de Mujeres (Women's Clothing) This image is too large to be displayed in the current screen. File for a tax extension free Please click the link to view the image. File for a tax extension free Ropa de Niños (Children's Clothing) This image is too large to be displayed in the current screen. File for a tax extension free Please click the link to view the image. File for a tax extension free Joyería (Jewelry) This image is too large to be displayed in the current screen. File for a tax extension free Please click the link to view the image. File for a tax extension free Enseres Eléctricos (Electrical Appliances) This image is too large to be displayed in the current screen. File for a tax extension free Please click the link to view the image. File for a tax extension free Artículos de Hilo (Linens) This image is too large to be displayed in the current screen. File for a tax extension free Please click the link to view the image. File for a tax extension free Artículos Misceláneos (Miscellaneous) This image is too large to be displayed in the current screen. File for a tax extension free Please click the link to view the image. File for a tax extension free vehículos motorizados This image is too large to be displayed in the current screen. File for a tax extension free Please click the link to view the image. File for a tax extension free Hogar (Excluyendo su contenido) Hoja de Trabajo A. File for a tax extension free Costo u Otra Base (Ajustada) Precaución:Vea Instrucciones de la Hoja de Trabajo A antes de usar esta hoja de trabajo. File for a tax extension free         (a) Parte Personal (b) Parte Comercial/de Alquiler 1. File for a tax extension free   Anote el precio de compra de la vivienda dañada o destruida. File for a tax extension free (Si usted presentó el Formulario 2119 cuando en un principio adquirió dicha vivienda para aplazar ganancias provenientes de la venta de una vivienda anterior antes del 7 de mayo de 1997, anote la base ajustada de la vivienda nueva, usando la cantidad que aparece en dicho Formulario 2119). File for a tax extension free 1. File for a tax extension free     2. File for a tax extension free   Puntos pagados por el vendedor para una vivienda comprada después de 1990. File for a tax extension free No incluya puntos pagados por el vendedor que ya restó para llegar a la cantidad anotada en la línea 1 2. File for a tax extension free     3. File for a tax extension free   Reste la línea 2 de la línea 1 3. File for a tax extension free     4. File for a tax extension free   Cargos por liquidación o costos de cierre. File for a tax extension free (Vea Settlement Costs (Costos de Liquidación) en la Publicación 551, en inglés). File for a tax extension free Si la línea 1 incluye la base ajustada de la vivienda nueva del Formulario 2119, ignore las líneas 4a a la 4g y 5; para entonces pasar a la línea 6. File for a tax extension free         a. File for a tax extension free Honorarios por estudios de escritura 4a. File for a tax extension free       b. File for a tax extension free Honorarios legales (incluyendo honorarios por trámites relacionados con la escritura y la preparación de documentos) 4b. File for a tax extension free       c. File for a tax extension free Estudios topográficos 4c. File for a tax extension free       d. File for a tax extension free Seguro de escritura de propietario 4d. File for a tax extension free       e. File for a tax extension free Impuestos de traspaso o de sello 4e. File for a tax extension free       f. File for a tax extension free Cantidades que el vendedor adeudaba y que usted acordó pagar (impuestos atrasados o intereses, costos de registro o cargos hipotecarios y comisiones sobre las ventas) 4f. File for a tax extension free       g. File for a tax extension free Otros gastos 4g. File for a tax extension free     5. File for a tax extension free   Sume las líneas 4a a la 4g 5. File for a tax extension free     6. File for a tax extension free   Costo de ampliaciones y mejoras. File for a tax extension free (Vea Increases to Basis (Aumentos en la Base) en la Publicación 551, en inglés). File for a tax extension free No incluya ninguna de las ampliaciones o mejoras incluidas en la línea 1 6. File for a tax extension free     7. File for a tax extension free   Tasaciones tributarias especiales pagadas por concepto de mejoras locales, tales como calles y aceras o banquetas 7. File for a tax extension free     8. File for a tax extension free   Otros aumentos en la base 8. File for a tax extension free     9. File for a tax extension free   Sume las líneas 3, 5, 6, 7 y 8 9. File for a tax extension free     10. File for a tax extension free   Depreciación (permitida o permisible) relacionada con el uso comercial o alquiler de la vivienda 10. File for a tax extension free 0   11. File for a tax extension free   Otras disminuciones en la base (Vea Decreases to Basis (Disminuciones en la Base) en la Publicación 551, en inglés). File for a tax extension free 11. File for a tax extension free     12. File for a tax extension free   Sume las líneas 10 y 11 12. File for a tax extension free     13. File for a tax extension free   Costo u otra base (ajustada) de la vivienda dañada o destruida. File for a tax extension free Reste la línea 12 de la línea 9. File for a tax extension free Anote dicha cantidad aquí y en la línea 2 del Anexo 20 13. File for a tax extension free     Instrucciones para la Hoja de Trabajo A. File for a tax extension free Si usted usa la Hoja de Trabajo A para calcular el costo u otra base (ajustada) de su vivienda, siga estas instrucciones. File for a tax extension free NO utilice esta hoja de trabajo para determinar el costo de su base si adquirió interés de su vivienda por un difunto que falleció en 2010 y el albacea de su caudal hereditario presentó el Formulario 8939. File for a tax extension free SI. File for a tax extension free . File for a tax extension free . File for a tax extension free   ENTONCES. File for a tax extension free . File for a tax extension free . File for a tax extension free usted heredó su vivienda de un difunto que falleció antes o depués del 2010, o de un difunto que falleció en el 2010 pero la albacea de su caudal hereditario no presentó el Formulario 8939. File for a tax extension free 1 omita las líneas 1 a la 4 de la hoja de trabajo. File for a tax extension free 2 encuentre su base utilizando las reglas bajo Inherited Property (Bienes Heredados) en la Publicación 551, en inglés. File for a tax extension free Anote esta cantidad en la línea 5 de la hoja de trabajo. File for a tax extension free 3 llene las líneas 6 a la 13 de la hoja de trabajo. File for a tax extension free usted recibió su vivienda como un regalo (donación) 1 lea Property Received as Gift (Bienes Recibidos como Regalo (Donación)) en la Publicación 551, en inglés, y anote en las líneas 1 y 3 de la hoja de trabajo la base ajustada del donante o el valor justo de mercado de la vivienda en el momento del regalo (donación), lo que proceda. File for a tax extension free 2 si usted puede sumar algún impuesto federal sobre donaciones a su base, anote esa cantidad en la línea 5 de la hoja de trabajo. File for a tax extension free 3 llene el resto de la hoja de trabajo. File for a tax extension free usted recibió su vivienda como un canje por otra propiedad 1 anote en la línea 1 de la hoja de trabajo el valor justo de mercado de la otra propiedad al tiempo del canje. File for a tax extension free (Pero si usted recibió su vivienda como un canje por su vivienda anterior antes del 7 de mayo de 1997, y tuvo una ganancia en que el canje se aplazó utilizando el Formulario 2119, anote en la línea 1 de la hoja de trabajo la base ajustada de la vivienda nueva que aparece en dicho formulario). File for a tax extension free 2 llene el resto de la hoja de trabajo. File for a tax extension free usted construyó su vivienda 1 sume el precio de compra del terreno y el costo de la construcción de la vivienda. File for a tax extension free Anote ese total en la línea 1 de la hoja de trabajo. File for a tax extension free (Sin embargo, si usted presentó un Formulario 2119 para aplazar ganancias en la venta de una vivienda anterior antes del 7 de mayo de 1997, anote en la línea 1 de la hoja de trabajo la base ajustada de la vivienda nueva que aparece en dicho formulario). File for a tax extension free 2 llene el resto de la hoja de trabajo. File for a tax extension free usted recibió su vivienda de su cónyuge después del 18 de julio de 1984 1 ignore las líneas 1 a la 4 de la hoja de trabajo. File for a tax extension free 2 anote en la línea 5 de la hoja de trabajo el costo u otra base (ajustada) de su cónyuge en la vivienda justo antes de que usted la haya recibido. File for a tax extension free 3 llene las líneas 6 a la 13 de la hoja de trabajo, haciendo ajustes a la base solamente por acontecimientos después del traspaso. File for a tax extension free usted fue dueño de una vivienda conjuntamente con su cónyuge, el cual le traspasó su participación en la misma después del 18 de julio de 1984     llene una hoja de trabajo, haciendo los ajustes a la base por acontecimientos tanto antes como después del traspaso. File for a tax extension free   usted recibió su vivienda de su cónyuge antes del 19 de julio de 1984 1 ignore las líneas 1 a la 4 de la hoja de trabajo. File for a tax extension free 2 anote en la línea 5 de la hoja de trabajo el valor justo de mercado de la vivienda cuando usted la recibió. File for a tax extension free 3 llene las líneas 6 a la 13 de la hoja de trabajo, ajustando la base solamente por acontecimientos después del traspaso. File for a tax extension free usted fue dueño de una vivienda conjuntamente con su cónyuge, el cual le traspasó su participación en la misma antes del 19 de julio de 1984 1 llene una hoja de trabajo, las líneas 1 a la 13, ajustando la base solamente por acontecimientos antes del traspaso. File for a tax extension free 2 multiplique la cantidad de la línea 13 de esa hoja de trabajo por 0. File for a tax extension free 5 para obtener la base ajustada de la mitad de su participación a la hora del traspaso. File for a tax extension free 3 multiplique el valor justo de mercado de la vivienda a la hora del traspaso por 0. File for a tax extension free 5. File for a tax extension free Generalmente, el resultado corresponde a la base de la mitad de la participación de su cónyuge. File for a tax extension free 4 sume las cantidades de los pasos 2 y 3 y anote el total en la línea 5 de una segunda hoja de trabajo. File for a tax extension free 5 complete el resto de la segunda hoja de trabajo, ajustando la base solamente por acontecimientos después del traspaso. File for a tax extension free usted fue dueño de su vivienda conjuntamente con alguien (aparte de cónyuges que presenten una declaración conjunta) 1 llene las líneas 1 a la 13 de la hoja de trabajo. File for a tax extension free 2 multiplique la cantidad de la línea 13 para obtener la base ajustada suya por el porcentaje de su parte de su participación de la vivienda. File for a tax extension free Instrucciones para la Hoja de Trabajo A. File for a tax extension free (Continuación) SI. File for a tax extension free . File for a tax extension free . File for a tax extension free   ENTONCES. File for a tax extension free . File for a tax extension free . File for a tax extension free usted fue dueño de su vivienda conjuntamente con su cónyuge que falleció antes de 2010 y antes de un hecho fortuito 1 llene una hoja de trabajo, las líneas 1 a la 13, incluyendo ajustes a la base solamente por acontecimientos antes del fallecimiento de su cónyuge. File for a tax extension free 2 multiplique la cantidad de la línea 13 de esa hoja de trabajo por 0. File for a tax extension free 5 para obtener la base ajustada de la mitad de su participación a la fecha del fallecimiento. File for a tax extension free 3 calcule la base de la mitad de la participación de su cónyuge. File for a tax extension free Esto corresponde a la mitad del valor justo de mercado en la fecha del fallecimiento (o la valoración alternativa usada posteriormente para propósitos de los impuestos de sucesiones o caudales hereditarios). File for a tax extension free (La base de su mitad seguirá siendo la mitad de la base ajustada determinada en el paso 2). File for a tax extension free 4 sume las cantidades de los pasos 2 y 3 y anote el total en la línea 5 de una segunda hoja de trabajo. File for a tax extension free 5 complete las líneas 6 a la 13 de la segunda hoja de trabajo, ajustando la base solamente por acontecimientos después del fallecimiento de su cónyuge. File for a tax extension free usted fue dueño de su vivienda conjuntamente con su cónyuge que falleció antes de 2010 y antes de un hecho fortuito y, su vivienda permanente está en un estado donde rigen las leyes de la comunidad de bienes matrimoniales 1 ignore las líneas 1 a la 4 de la hoja de trabajo. File for a tax extension free 2 anote la cantidad de su base en la línea 5 de la hoja de trabajo. File for a tax extension free Generalmente, esto corresponde al valor justo de mercado de la vivienda al momento del fallecimiento. File for a tax extension free (No obstante, vea Community Property (Comunidad de Bienes Matrimoniales) en la Publicación 551, en inglés, para reglas especiales). File for a tax extension free 3 llene el resto de la hoja de trabajo, ajustando la base solamente por acontecimientos después del fallecimiento de su cónyuge. File for a tax extension free usted fue dueño de su vivienda conjuntamente con alguien (que no sean cónyuges que presenten la declaración conjunta) que falleció antes de 2010 y antes de un hecho fortuito 1 llene las líneas 1 a la 13 de la hoja de trabajo, incluyendo ajustes a la base solamente por acontecimientos antes del fallecimiento del codueño. File for a tax extension free 2 multiplique la cantidad de la línea 13 por el porcentaje de su parte de su participación de la vivienda para obtener la base ajustada suyo en la fecha del fallecimiento. File for a tax extension free 3 multiplique el valor justo del mercado en la fecha del fallecimiento (o use la valuació alterna usada posteriormente para propositos de los impuestos de sucesiones o caudales hereditarios) por el porcentaje que corresponde a la participación del codueño. File for a tax extension free Ésta es la base para el interés parcial del codueño. File for a tax extension free 4 sume las cantidades de los pasos 2 y 3 y anote el total en la línea 5 de una segunda hoja de trabajo. File for a tax extension free 5 complete las líneas 6 a la 13 de la segunda hoja de trabajo incluyendo ajustes a la base solamente por acontecimientos después del fallecimiento del codueño. File for a tax extension free alguna vez su vivienda sufrió daños debido a un hecho fortuito anterior 1 en la línea 8 de la hoja de trabajo, anote toda cantidad que haya gastado para restaurar la vivienda a su estado original antes del hecho fortuito anterior. File for a tax extension free 2 en la línea 11 anote: todo reembolso de seguros que usted haya recibido (o espera recibir) por la pérdida anterior  y toda pérdida por hecho fortuito deducible de años anteriores no cubierta por  su seguro. File for a tax extension free la persona que le vendió su vivienda pagó puntos sobre su préstamo y usted compró su vivienda después de 1990 pero antes del 4 de abril de 1994   en la línea 2 anote los puntos pagados por el vendedor solamente si usted los dedujo como intereses hipotecarios de la vivienda en el año en que fueron pagados (a no ser que haya utilizado los puntos pagados por el vendedor para reducir la cantidad de la línea 1). File for a tax extension free la persona que le vendió su vivienda pagó puntos sobre su préstamo y usted compró su vivienda después del 3 de abril de 1994   en la línea 2 anote los puntos pagados por el vendedor aun si usted no los dedujo (a no ser que haya utilizado los puntos pagados por el vendedor para reducir la cantidad de la línea 1). File for a tax extension free usted usó parte de la propiedad como su vivienda y parte de ella para propósitos comerciales o para generar ingresos de alquiler   usted debe asignar las anotaciones en la Hoja de Trabajo A entre la parte personal (columna (a)) y la parte comercial/de alquiler (columna (b)). File for a tax extension free no corresponde ninguno de los puntos anteriores   llene completamente la hoja de trabajo. File for a tax extension free Prev  Up  Next   Home   More Online Publications
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Supreme Court of the United States

The U.S. Supreme Court is the final appellate court of the U.S. judicial system, having the power to review and overturn the decisions of lower courts. The Supreme Court also has original jurisdiction (being the first and final court to hear a case) in certain cases involving public officials, ambassadors, or disputes between states.

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The File For A Tax Extension Free

File for a tax extension free 1. File for a tax extension free   Travel Table of Contents Traveling Away From HomeTax Home Tax Home Different From Family Home Temporary Assignment or Job What Travel Expenses Are Deductible?Employee. File for a tax extension free Business associate. File for a tax extension free Bona fide business purpose. File for a tax extension free Meals Travel in the United States Travel Outside the United States Luxury Water Travel Conventions If you temporarily travel away from your tax home, you can use this chapter to determine if you have deductible travel expenses. File for a tax extension free This chapter discusses: Traveling away from home, Temporary assignment or job, and What travel expenses are deductible. File for a tax extension free It also discusses the standard meal allowance, rules for travel inside and outside the United States, luxury water travel, and deductible convention expenses. File for a tax extension free Travel expenses defined. File for a tax extension free   For tax purposes, travel expenses are the ordinary and necessary expenses of traveling away from home for your business, profession, or job. File for a tax extension free   An ordinary expense is one that is common and accepted in your trade or business. File for a tax extension free A necessary expense is one that is helpful and appropriate for your business. File for a tax extension free An expense does not have to be required to be considered necessary. File for a tax extension free   You will find examples of deductible travel expenses in Table 1-1 , later. File for a tax extension free Traveling Away From Home You are traveling away from home if: Your duties require you to be away from the general area of your tax home (defined later) substantially longer than an ordinary day's work, and You need to sleep or rest to meet the demands of your work while away from home. File for a tax extension free This rest requirement is not satisfied by merely napping in your car. File for a tax extension free You do not have to be away from your tax home for a whole day or from dusk to dawn as long as your relief from duty is long enough to get necessary sleep or rest. File for a tax extension free Example 1. File for a tax extension free You are a railroad conductor. File for a tax extension free You leave your home terminal on a regularly scheduled round-trip run between two cities and return home 16 hours later. File for a tax extension free During the run, you have 6 hours off at your turnaround point where you eat two meals and rent a hotel room to get necessary sleep before starting the return trip. File for a tax extension free You are considered to be away from home. File for a tax extension free Example 2. File for a tax extension free You are a truck driver. File for a tax extension free You leave your terminal and return to it later the same day. File for a tax extension free You get an hour off at your turnaround point to eat. File for a tax extension free Because you are not off to get necessary sleep and the brief time off is not an adequate rest period, you are not traveling away from home. File for a tax extension free Members of the Armed Forces. File for a tax extension free   If you are a member of the U. File for a tax extension free S. File for a tax extension free Armed Forces on a permanent duty assignment overseas, you are not traveling away from home. File for a tax extension free You cannot deduct your expenses for meals and lodging. File for a tax extension free You cannot deduct these expenses even if you have to maintain a home in the United States for your family members who are not allowed to accompany you overseas. File for a tax extension free If you are transferred from one permanent duty station to another, you may have deductible moving expenses, which are explained in Publication 521, Moving Expenses. File for a tax extension free   A naval officer assigned to permanent duty aboard a ship that has regular eating and living facilities has a tax home (explained next) aboard the ship for travel expense purposes. File for a tax extension free Tax Home To determine whether you are traveling away from home, you must first determine the location of your tax home. File for a tax extension free Generally, your tax home is your regular place of business or post of duty, regardless of where you maintain your family home. File for a tax extension free It includes the entire city or general area in which your business or work is located. File for a tax extension free If you have more than one regular place of business, your tax home is your main place of business. File for a tax extension free See Main place of business or work , later. File for a tax extension free If you do not have a regular or a main place of business because of the nature of your work, then your tax home may be the place where you regularly live. File for a tax extension free See No main place of business or work , later. File for a tax extension free If you do not have a regular or main place of business or post of duty and there is no place where you regularly live, you are considered an itinerant (a transient) and your tax home is wherever you work. File for a tax extension free As an itinerant, you cannot claim a travel expense deduction because you are never considered to be traveling away from home. File for a tax extension free Main place of business or work. File for a tax extension free   If you have more than one place of work, consider the following when determining which one is your main place of business or work. File for a tax extension free The total time you ordinarily spend in each place. File for a tax extension free The level of your business activity in each place. File for a tax extension free Whether your income from each place is significant or insignificant. File for a tax extension free Example. File for a tax extension free You live in Cincinnati where you have a seasonal job for 8 months each year and earn $40,000. File for a tax extension free You work the other 4 months in Miami, also at a seasonal job, and earn $15,000. File for a tax extension free Cincinnati is your main place of work because you spend most of your time there and earn most of your income there. File for a tax extension free No main place of business or work. File for a tax extension free   You may have a tax home even if you do not have a regular or main place of work. File for a tax extension free Your tax home may be the home where you regularly live. File for a tax extension free Factors used to determine tax home. File for a tax extension free   If you do not have a regular or main place of business or work, use the following three factors to determine where your tax home is. File for a tax extension free You perform part of your business in the area of your main home and use that home for lodging while doing business in the area. File for a tax extension free You have living expenses at your main home that you duplicate because your business requires you to be away from that home. File for a tax extension free You have not abandoned the area in which both your historical place of lodging and your claimed main home are located; you have a member or members of your family living at your main home; or you often use that home for lodging. File for a tax extension free   If you satisfy all three factors, your tax home is the home where you regularly live. File for a tax extension free If you satisfy only two factors, you may have a tax home depending on all the facts and circumstances. File for a tax extension free If you satisfy only one factor, you are an itinerant; your tax home is wherever you work and you cannot deduct travel expenses. File for a tax extension free Example 1. File for a tax extension free You are single and live in Boston in an apartment you rent. File for a tax extension free You have worked for your employer in Boston for a number of years. File for a tax extension free Your employer enrolls you in a 12-month executive training program. File for a tax extension free You do not expect to return to work in Boston after you complete your training. File for a tax extension free During your training, you do not do any work in Boston. File for a tax extension free Instead, you receive classroom and on-the-job training throughout the United States. File for a tax extension free You keep your apartment in Boston and return to it frequently. File for a tax extension free You use your apartment to conduct your personal business. File for a tax extension free You also keep up your community contacts in Boston. File for a tax extension free When you complete your training, you are transferred to Los Angeles. File for a tax extension free You do not satisfy factor (1) because you did not work in Boston. File for a tax extension free You satisfy factor (2) because you had duplicate living expenses. File for a tax extension free You also satisfy factor (3) because you did not abandon your apartment in Boston as your main home, you kept your community contacts, and you frequently returned to live in your apartment. File for a tax extension free Therefore, you have a tax home in Boston. File for a tax extension free Example 2. File for a tax extension free You are an outside salesperson with a sales territory covering several states. File for a tax extension free Your employer's main office is in Newark, but you do not conduct any business there. File for a tax extension free Your work assignments are temporary, and you have no way of knowing where your future assignments will be located. File for a tax extension free You have a room in your married sister's house in Dayton. File for a tax extension free You stay there for one or two weekends a year, but you do no work in the area. File for a tax extension free You do not pay your sister for the use of the room. File for a tax extension free You do not satisfy any of the three factors listed earlier. File for a tax extension free You are an itinerant and have no tax home. File for a tax extension free Tax Home Different From Family Home If you (and your family) do not live at your tax home (defined earlier), you cannot deduct the cost of traveling between your tax home and your family home. File for a tax extension free You also cannot deduct the cost of meals and lodging while at your tax home. File for a tax extension free See Example 1 , later. File for a tax extension free If you are working temporarily in the same city where you and your family live, you may be considered as traveling away from home. File for a tax extension free See Example 2 , later. File for a tax extension free Example 1. File for a tax extension free You are a truck driver and you and your family live in Tucson. File for a tax extension free You are employed by a trucking firm that has its terminal in Phoenix. File for a tax extension free At the end of your long runs, you return to your home terminal in Phoenix and spend one night there before returning home. File for a tax extension free You cannot deduct any expenses you have for meals and lodging in Phoenix or the cost of traveling from Phoenix to Tucson. File for a tax extension free This is because Phoenix is your tax home. File for a tax extension free Example 2. File for a tax extension free Your family home is in Pittsburgh, where you work 12 weeks a year. File for a tax extension free The rest of the year you work for the same employer in Baltimore. File for a tax extension free In Baltimore, you eat in restaurants and sleep in a rooming house. File for a tax extension free Your salary is the same whether you are in Pittsburgh or Baltimore. File for a tax extension free Because you spend most of your working time and earn most of your salary in Baltimore, that city is your tax home. File for a tax extension free You cannot deduct any expenses you have for meals and lodging there. File for a tax extension free However, when you return to work in Pittsburgh, you are away from your tax home even though you stay at your family home. File for a tax extension free You can deduct the cost of your round trip between Baltimore and Pittsburgh. File for a tax extension free You can also deduct your part of your family's living expenses for meals and lodging while you are living and working in Pittsburgh. File for a tax extension free Temporary Assignment or Job You may regularly work at your tax home and also work at another location. File for a tax extension free It may not be practical to return to your tax home from this other location at the end of each work day. File for a tax extension free Temporary assignment vs. File for a tax extension free indefinite assignment. File for a tax extension free   If your assignment or job away from your main place of work is temporary, your tax home does not change. File for a tax extension free You are considered to be away from home for the whole period you are away from your main place of work. File for a tax extension free You can deduct your travel expenses if they otherwise qualify for deduction. File for a tax extension free Generally, a temporary assignment in a single location is one that is realistically expected to last (and does in fact last) for 1 year or less. File for a tax extension free    However, if your assignment or job is indefinite, the location of the assignment or job becomes your new tax home and you cannot deduct your travel expenses while there. File for a tax extension free An assignment or job in a single location is considered indefinite if it is realistically expected to last for more than 1 year, whether or not it actually lasts for more than 1 year. File for a tax extension free   If your assignment is indefinite, you must include in your income any amounts you receive from your employer for living expenses, even if they are called travel allowances and you account to your employer for them. File for a tax extension free You may be able to deduct the cost of relocating to your new tax home as a moving expense. File for a tax extension free See Publication 521 for more information. File for a tax extension free Exception for federal crime investigations or prosecutions. File for a tax extension free   If you are a federal employee participating in a federal crime investigation or prosecution, you are not subject to the 1-year rule. File for a tax extension free This means you may be able to deduct travel expenses even if you are away from your tax home for more than 1 year provided you meet the other requirements for deductibility. File for a tax extension free   For you to qualify, the Attorney General (or his or her designee) must certify that you are traveling: For the federal government, In a temporary duty status, and To investigate, prosecute, or provide support services for the investigation or prosecution of a federal crime. File for a tax extension free Determining temporary or indefinite. File for a tax extension free   You must determine whether your assignment is temporary or indefinite when you start work. File for a tax extension free If you expect an assignment or job to last for 1 year or less, it is temporary unless there are facts and circumstances that indicate otherwise. File for a tax extension free An assignment or job that is initially temporary may become indefinite due to changed circumstances. File for a tax extension free A series of assignments to the same location, all for short periods but that together cover a long period, may be considered an indefinite assignment. File for a tax extension free   The following examples illustrate whether an assignment or job is temporary or indefinite. File for a tax extension free Example 1. File for a tax extension free You are a construction worker. File for a tax extension free You live and regularly work in Los Angeles. File for a tax extension free You are a member of a trade union in Los Angeles that helps you get work in the Los Angeles area. File for a tax extension free Your tax home is Los Angeles. File for a tax extension free Because of a shortage of work, you took a job on a construction project in Fresno. File for a tax extension free Your job was scheduled to end in 8 months. File for a tax extension free The job actually lasted 10 months. File for a tax extension free You realistically expected the job in Fresno to last 8 months. File for a tax extension free The job actually did last less than 1 year. File for a tax extension free The job is temporary and your tax home is still in Los Angeles. File for a tax extension free Example 2. File for a tax extension free The facts are the same as in Example 1, except that you realistically expected the work in Fresno to last 18 months. File for a tax extension free The job actually was completed in 10 months. File for a tax extension free Your job in Fresno is indefinite because you realistically expected the work to last longer than 1 year, even though it actually lasted less than 1 year. File for a tax extension free You cannot deduct any travel expenses you had in Fresno because Fresno became your tax home. File for a tax extension free Example 3. File for a tax extension free The facts are the same as in Example 1, except that you realistically expected the work in Fresno to last 9 months. File for a tax extension free After 8 months, however, you were asked to remain for 7 more months (for a total actual stay of 15 months). File for a tax extension free Initially, you realistically expected the job in Fresno to last for only 9 months. File for a tax extension free However, due to changed circumstances occurring after 8 months, it was no longer realistic for you to expect that the job in Fresno would last for 1 year or less. File for a tax extension free You can only deduct your travel expenses for the first 8 months. File for a tax extension free You cannot deduct any travel expenses you had after that time because Fresno became your tax home when the job became indefinite. File for a tax extension free Going home on days off. File for a tax extension free   If you go back to your tax home from a temporary assignment on your days off, you are not considered away from home while you are in your hometown. File for a tax extension free You cannot deduct the cost of your meals and lodging there. File for a tax extension free However, you can deduct your travel expenses, including meals and lodging, while traveling between your temporary place of work and your tax home. File for a tax extension free You can claim these expenses up to the amount it would have cost you to stay at your temporary place of work. File for a tax extension free   If you keep your hotel room during your visit home, you can deduct the cost of your hotel room. File for a tax extension free In addition, you can deduct your expenses of returning home up to the amount you would have spent for meals had you stayed at your temporary place of work. File for a tax extension free Probationary work period. File for a tax extension free   If you take a job that requires you to move, with the understanding that you will keep the job if your work is satisfactory during a probationary period, the job is indefinite. File for a tax extension free You cannot deduct any of your expenses for meals and lodging during the probationary period. File for a tax extension free What Travel Expenses Are Deductible? Once you have determined that you are traveling away from your tax home, you can determine what travel expenses are deductible. File for a tax extension free You can deduct ordinary and necessary expenses you have when you travel away from home on business. File for a tax extension free The type of expense you can deduct depends on the facts and your circumstances. File for a tax extension free Table 1-1 summarizes travel expenses you may be able to deduct. File for a tax extension free You may have other deductible travel expenses that are not covered there, depending on the facts and your circumstances. File for a tax extension free When you travel away from home on business, you should keep records of all the expenses you have and any advances you receive from your employer. File for a tax extension free You can use a log, diary, notebook, or any other written record to keep track of your expenses. File for a tax extension free The types of expenses you need to record, along with supporting documentation, are described in Table 5-1 (see chapter 5). File for a tax extension free Separating costs. File for a tax extension free   If you have one expense that includes the costs of meals, entertainment, and other services (such as lodging or transportation), you must allocate that expense between the cost of meals and entertainment and the cost of other services. File for a tax extension free You must have a reasonable basis for making this allocation. File for a tax extension free For example, you must allocate your expenses if a hotel includes one or more meals in its room charge. File for a tax extension free Travel expenses for another individual. File for a tax extension free    If a spouse, dependent, or other individual goes with you (or your employee) on a business trip or to a business convention, you generally cannot deduct his or her travel expenses. File for a tax extension free Employee. File for a tax extension free   You can deduct the travel expenses of someone who goes with you if that person: Is your employee, Has a bona fide business purpose for the travel, and Would otherwise be allowed to deduct the travel expenses. File for a tax extension free Business associate. File for a tax extension free   If a business associate travels with you and meets the conditions in (2) and (3), earlier, you can deduct the travel expenses you have for that person. File for a tax extension free A business associate is someone with whom you could reasonably expect to actively conduct business. File for a tax extension free A business associate can be a current or prospective (likely to become) customer, client, supplier, employee, agent, partner, or professional advisor. File for a tax extension free Bona fide business purpose. File for a tax extension free   A bona fide business purpose exists if you can prove a real business purpose for the individual's presence. File for a tax extension free Incidental services, such as typing notes or assisting in entertaining customers, are not enough to make the expenses deductible. File for a tax extension free Table 1-1. File for a tax extension free Travel Expenses You Can Deduct   This chart summarizes expenses you can deduct when you travel away from home for business purposes. File for a tax extension free IF you have expenses for. File for a tax extension free . File for a tax extension free . File for a tax extension free THEN you can deduct the cost of. File for a tax extension free . File for a tax extension free . File for a tax extension free transportation travel by airplane, train, bus, or car between your home and your business destination. File for a tax extension free If you were provided with a free ticket or you are riding free as a result of a frequent traveler or similar program, your cost is zero. File for a tax extension free If you travel by ship, see Luxury Water Travel and Cruise Ships (under Conventions) for additional rules and limits. File for a tax extension free taxi, commuter bus, and airport limousine fares for these and other types of transportation that take you between: The airport or station and your hotel, and The hotel and the work location of your customers or clients, your business meeting place, or your temporary work location. File for a tax extension free baggage and shipping sending baggage and sample or display material between your regular and temporary work locations. File for a tax extension free car operating and maintaining your car when traveling away from home on business. File for a tax extension free You can deduct actual expenses or the standard mileage rate, as well as business-related tolls and parking. File for a tax extension free If you rent a car while away from home on business, you can deduct only the business-use portion of the expenses. File for a tax extension free lodging and meals your lodging and meals if your business trip is overnight or long enough that you need to stop for sleep or rest to properly perform your duties. File for a tax extension free Meals include amounts spent for food, beverages, taxes, and related tips. File for a tax extension free See Meals for additional rules and limits. File for a tax extension free cleaning dry cleaning and laundry. File for a tax extension free telephone business calls while on your business trip. File for a tax extension free This includes business communication by fax machine or other communication devices. File for a tax extension free tips tips you pay for any expenses in this chart. File for a tax extension free other other similar ordinary and necessary expenses related to your business travel. File for a tax extension free These expenses might include transportation to or from a business meal, public stenographer's fees, computer rental fees, and operating and maintaining a house trailer. File for a tax extension free Example. File for a tax extension free Jerry drives to Chicago on business and takes his wife, Linda, with him. File for a tax extension free Linda is not Jerry's employee. File for a tax extension free Linda occasionally types notes, performs similar services, and accompanies Jerry to luncheons and dinners. File for a tax extension free The performance of these services does not establish that her presence on the trip is necessary to the conduct of Jerry's business. File for a tax extension free Her expenses are not deductible. File for a tax extension free Jerry pays $199 a day for a double room. File for a tax extension free A single room costs $149 a day. File for a tax extension free He can deduct the total cost of driving his car to and from Chicago, but only $149 a day for his hotel room. File for a tax extension free If he uses public transportation, he can deduct only his fare. File for a tax extension free Meals You can deduct the cost of meals in either of the following situations. File for a tax extension free It is necessary for you to stop for substantial sleep or rest to properly perform your duties while traveling away from home on business. File for a tax extension free The meal is business-related entertainment. File for a tax extension free Business-related entertainment is discussed in chapter 2 . File for a tax extension free The following discussion deals only with meals that are not business-related entertainment. File for a tax extension free Lavish or extravagant. File for a tax extension free   You cannot deduct expenses for meals that are lavish or extravagant. File for a tax extension free An expense is not considered lavish or extravagant if it is reasonable based on the facts and circumstances. File for a tax extension free Expenses will not be disallowed merely because they are more than a fixed dollar amount or take place at deluxe restaurants, hotels, nightclubs, or resorts. File for a tax extension free 50% limit on meals. File for a tax extension free   You can figure your meals expense using either of the following methods. File for a tax extension free Actual cost. File for a tax extension free The standard meal allowance. File for a tax extension free Both of these methods are explained below. File for a tax extension free But, regardless of the method you use, you generally can deduct only 50% of the unreimbursed cost of your meals. File for a tax extension free   If you are reimbursed for the cost of your meals, how you apply the 50% limit depends on whether your employer's reimbursement plan was accountable or nonaccountable. File for a tax extension free If you are not reimbursed, the 50% limit applies whether the unreimbursed meal expense is for business travel or business entertainment. File for a tax extension free Chapter 2 discusses the 50% Limit in more detail, and chapter 6 discusses accountable and nonaccountable plans. File for a tax extension free Actual Cost You can use the actual cost of your meals to figure the amount of your expense before reimbursement and application of the 50% deduction limit. File for a tax extension free If you use this method, you must keep records of your actual cost. File for a tax extension free Standard Meal Allowance Generally, you can use the “standard meal allowance” method as an alternative to the actual cost method. File for a tax extension free It allows you to use a set amount for your daily meals and incidental expenses (M&IE), instead of keeping records of your actual costs. File for a tax extension free The set amount varies depending on where and when you travel. File for a tax extension free In this publication, “standard meal allowance” refers to the federal rate for M&IE, discussed later under Amount of standard meal allowance . File for a tax extension free If you use the standard meal allowance, you still must keep records to prove the time, place, and business purpose of your travel. File for a tax extension free See the recordkeeping rules for travel in chapter 5 . File for a tax extension free Incidental expenses. File for a tax extension free   The term “incidental expenses” means fees and tips given to porters, baggage carriers, hotel staff, and staff on ships. File for a tax extension free   Incidental expenses do not include expenses for laundry, cleaning and pressing of clothing, lodging taxes, costs of telegrams or telephone calls, transportation between places of lodging or business and places where meals are taken, or the mailing cost of filing travel vouchers and paying employer-sponsored charge card billings. File for a tax extension free Incidental-expenses-only method. File for a tax extension free   You can use an optional method (instead of actual cost) for deducting incidental expenses only. File for a tax extension free The amount of the deduction is $5 a day. File for a tax extension free You can use this method only if you did not pay or incur any meal expenses. File for a tax extension free You cannot use this method on any day that you use the standard meal allowance. File for a tax extension free This method is subject to the proration rules for partial days. File for a tax extension free See Travel for days you depart and return , later in this chapter. File for a tax extension free Note. File for a tax extension free The incidental-expenses-only method is not subject to the 50% limit discussed below. File for a tax extension free Federal employees should refer to the Federal Travel Regulations at www. File for a tax extension free gsa. File for a tax extension free gov. File for a tax extension free Find the “Most Requested Links” on the upper left and click on “Regulations: FAR, FMR, FTR” for Federal Travel Regulation (FTR) for changes affecting claims for reimbursement. File for a tax extension free 50% limit may apply. File for a tax extension free   If you use the standard meal allowance method for meal expenses and you are not reimbursed or you are reimbursed under a nonaccountable plan, you can generally deduct only 50% of the standard meal allowance. File for a tax extension free If you are reimbursed under an accountable plan and you are deducting amounts that are more than your reimbursements, you can deduct only 50% of the excess amount. File for a tax extension free The 50% limit is discussed in more detail in chapter 2, and accountable and nonaccountable plans are discussed in chapter 6. File for a tax extension free There is no optional standard lodging amount similar to the standard meal allowance. File for a tax extension free Your allowable lodging expense deduction is your actual cost. File for a tax extension free Who can use the standard meal allowance. File for a tax extension free   You can use the standard meal allowance whether you are an employee or self-employed, and whether or not you are reimbursed for your traveling expenses. File for a tax extension free Use of the standard meal allowance for other travel. File for a tax extension free   You can use the standard meal allowance to figure your meal expenses when you travel in connection with investment and other income-producing property. File for a tax extension free You can also use it to figure your meal expenses when you travel for qualifying educational purposes. File for a tax extension free You cannot use the standard meal allowance to figure the cost of your meals when you travel for medical or charitable purposes. File for a tax extension free Amount of standard meal allowance. File for a tax extension free   The standard meal allowance is the federal M&IE rate. File for a tax extension free For travel in 2013, the rate for most small localities in the United States is $46 a day. File for a tax extension free    Most major cities and many other localities in the United States are designated as high-cost areas, qualifying for higher standard meal allowances. File for a tax extension free    You can find this information (organized by state) on the Internet at www. File for a tax extension free gsa. File for a tax extension free gov/perdiem. File for a tax extension free Enter a zip code or select a city and state for the per diem rates for the current fiscal year. File for a tax extension free Per diem rates for prior fiscal years are available by using the drop down menu under “Search by State. File for a tax extension free ”   Per diem rates are listed by the Federal government's fiscal year which runs from October 1 to September 30. File for a tax extension free You can choose to use the rates from the 2013 fiscal year per diem tables or the rates from the 2014 fiscal year tables, but you must consistently use the same tables for all travel you are reporting on your income tax return for the year. File for a tax extension free   If you travel to more than one location in one day, use the rate in effect for the area where you stop for sleep or rest. File for a tax extension free If you work in the transportation industry, however, see Special rate for transportation workers , later. File for a tax extension free Standard meal allowance for areas outside the continental United States. File for a tax extension free   The standard meal allowance rates above do not apply to travel in Alaska, Hawaii, or any other location outside the continental United States. File for a tax extension free The Department of Defense establishes per diem rates for Alaska, Hawaii, Puerto Rico, American Samoa, Guam, Midway, the Northern Mariana Islands, the U. File for a tax extension free S. File for a tax extension free Virgin Islands, Wake Island, and other non-foreign areas outside the continental United States. File for a tax extension free The Department of State establishes per diem rates for all other foreign areas. File for a tax extension free    You can access per diem rates for non-foreign areas outside the continental United States at: www. File for a tax extension free defensetravel. File for a tax extension free dod. File for a tax extension free mil/site/perdiemCalc. File for a tax extension free cfm. File for a tax extension free You can access all other foreign per diem rates at: www. File for a tax extension free state. File for a tax extension free gov/travel/. File for a tax extension free Click on “Travel Per Diem Allowances for Foreign Areas,” under “Foreign Per Diem Rates” to obtain the latest foreign per diem rates. File for a tax extension free Special rate for transportation workers. File for a tax extension free   You can use a special standard meal allowance if you work in the transportation industry. File for a tax extension free You are in the transportation industry if your work: Directly involves moving people or goods by airplane, barge, bus, ship, train, or truck, and Regularly requires you to travel away from home and, during any single trip, usually involves travel to areas eligible for different standard meal allowance rates. File for a tax extension free If this applies to you, you can claim a standard meal allowance of $59 a day ($65 for travel outside the continental United States). File for a tax extension free   Using the special rate for transportation workers eliminates the need for you to determine the standard meal allowance for every area where you stop for sleep or rest. File for a tax extension free If you choose to use the special rate for any trip, you must use the special rate (and not use the regular standard meal allowance rates) for all trips you take that year. File for a tax extension free Travel for days you depart and return. File for a tax extension free   For both the day you depart for and the day you return from a business trip, you must prorate the standard meal allowance (figure a reduced amount for each day). File for a tax extension free You can do so by one of two methods. File for a tax extension free Method 1: You can claim 3/4 of the standard meal allowance. File for a tax extension free Method 2: You can prorate using any method that you consistently apply and that is in accordance with reasonable business practice. File for a tax extension free Example. File for a tax extension free Jen is employed in New Orleans as a convention planner. File for a tax extension free In March, her employer sent her on a 3-day trip to Washington, DC, to attend a planning seminar. File for a tax extension free She left her home in New Orleans at 10 a. File for a tax extension free m. File for a tax extension free on Wednesday and arrived in Washington, DC, at 5:30 p. File for a tax extension free m. File for a tax extension free After spending two nights there, she flew back to New Orleans on Friday and arrived back home at 8:00 p. File for a tax extension free m. File for a tax extension free Jen's employer gave her a flat amount to cover her expenses and included it with her wages. File for a tax extension free Under Method 1, Jen can claim 2½ days of the standard meal allowance for Washington, DC: 3/4 of the daily rate for Wednesday and Friday (the days she departed and returned), and the full daily rate for Thursday. File for a tax extension free Under Method 2, Jen could also use any method that she applies consistently and that is in accordance with reasonable business practice. File for a tax extension free For example, she could claim 3 days of the standard meal allowance even though a federal employee would have to use Method 1 and be limited to only 2½ days. File for a tax extension free Travel in the United States The following discussion applies to travel in the United States. File for a tax extension free For this purpose, the United States includes the 50 states and the District of Columbia. File for a tax extension free The treatment of your travel expenses depends on how much of your trip was business related and on how much of your trip occurred within the United States. File for a tax extension free See Part of Trip Outside the United States , later. File for a tax extension free Trip Primarily for Business You can deduct all of your travel expenses if your trip was entirely business related. File for a tax extension free If your trip was primarily for business and, while at your business destination, you extended your stay for a vacation, made a personal side trip, or had other personal activities, you can deduct only your business-related travel expenses. File for a tax extension free These expenses include the travel costs of getting to and from your business destination and any business-related expenses at your business destination. File for a tax extension free Example. File for a tax extension free You work in Atlanta and take a business trip to New Orleans in May. File for a tax extension free Your business travel totals 850 miles round trip. File for a tax extension free On your way, you stop in Mobile to visit your parents. File for a tax extension free You spend $2,120 for the 9 days you are away from home for travel, meals, lodging, and other travel expenses. File for a tax extension free If you had not stopped in Mobile, you would have been gone only 6 days, and your total cost would have been $1,820. File for a tax extension free You can deduct $1,820 for your trip, including the cost of round-trip transportation to and from New Orleans. File for a tax extension free The deduction for your meals is subject to the 50% limit on meals mentioned earlier. File for a tax extension free Trip Primarily for Personal Reasons If your trip was primarily for personal reasons, such as a vacation, the entire cost of the trip is a nondeductible personal expense. File for a tax extension free However, you can deduct any expenses you have while at your destination that are directly related to your business. File for a tax extension free A trip to a resort or on a cruise ship may be a vacation even if the promoter advertises that it is primarily for business. File for a tax extension free The scheduling of incidental business activities during a trip, such as viewing videotapes or attending lectures dealing with general subjects, will not change what is really a vacation into a business trip. File for a tax extension free Part of Trip Outside the United States If part of your trip is outside the United States, use the rules described later in this chapter under Travel Outside the United States for that part of the trip. File for a tax extension free For the part of your trip that is inside the United States, use the rules for travel in the United States. File for a tax extension free Travel outside the United States does not include travel from one point in the United States to another point in the United States. File for a tax extension free The following discussion can help you determine whether your trip was entirely within the United States. File for a tax extension free Public transportation. File for a tax extension free   If you travel by public transportation, any place in the United States where that vehicle makes a scheduled stop is a point in the United States. File for a tax extension free Once the vehicle leaves the last scheduled stop in the United States on its way to a point outside the United States, you apply the rules under Travel Outside the United States . File for a tax extension free Example. File for a tax extension free You fly from New York to Puerto Rico with a scheduled stop in Miami. File for a tax extension free You return to New York nonstop. File for a tax extension free The flight from New York to Miami is in the United States, so only the flight from Miami to Puerto Rico is outside the United States. File for a tax extension free Because there are no scheduled stops between Puerto Rico and New York, all of the return trip is outside the United States. File for a tax extension free Private car. File for a tax extension free   Travel by private car in the United States is travel between points in the United States, even though you are on your way to a destination outside the United States. File for a tax extension free Example. File for a tax extension free You travel by car from Denver to Mexico City and return. File for a tax extension free Your travel from Denver to the border and from the border back to Denver is travel in the United States, and the rules in this section apply. File for a tax extension free The rules under Travel Outside the United States apply to your trip from the border to Mexico City and back to the border. File for a tax extension free Travel Outside the United States If any part of your business travel is outside the United States, some of your deductions for the cost of getting to and from your destination may be limited. File for a tax extension free For this purpose, the United States includes the 50 states and the District of Columbia. File for a tax extension free How much of your travel expenses you can deduct depends in part upon how much of your trip outside the United States was business related. File for a tax extension free Travel Entirely for Business or Considered Entirely for Business You can deduct all your travel expenses of getting to and from your business destination if your trip is entirely for business or considered entirely for business. File for a tax extension free Travel entirely for business. File for a tax extension free   If you travel outside the United States and you spend the entire time on business activities, you can deduct all of your travel expenses. File for a tax extension free Travel considered entirely for business. File for a tax extension free   Even if you did not spend your entire time on business activities, your trip is considered entirely for business if you meet at least one of the following four exceptions. File for a tax extension free Exception 1 - No substantial control. File for a tax extension free   Your trip is considered entirely for business if you did not have substantial control over arranging the trip. File for a tax extension free The fact that you control the timing of your trip does not, by itself, mean that you have substantial control over arranging your trip. File for a tax extension free   You do not have substantial control over your trip if you: Are an employee who was reimbursed or paid a travel expense allowance, and Are not related to your employer, or Are not a managing executive. File for a tax extension free    “Related to your employer” is defined later in chapter 6 under Per Diem and Car Allowances . File for a tax extension free   A “managing executive” is an employee who has the authority and responsibility, without being subject to the veto of another, to decide on the need for the business travel. File for a tax extension free   A self-employed person generally has substantial control over arranging business trips. File for a tax extension free Exception 2 - Outside United States no more than a week. File for a tax extension free   Your trip is considered entirely for business if you were outside the United States for a week or less, combining business and nonbusiness activities. File for a tax extension free One week means 7 consecutive days. File for a tax extension free In counting the days, do not count the day you leave the United States, but do count the day you return to the United States. File for a tax extension free Example. File for a tax extension free You traveled to Brussels primarily for business. File for a tax extension free You left Denver on Tuesday and flew to New York. File for a tax extension free On Wednesday, you flew from New York to Brussels, arriving the next morning. File for a tax extension free On Thursday and Friday, you had business discussions, and from Saturday until Tuesday, you were sightseeing. File for a tax extension free You flew back to New York, arriving Wednesday afternoon. File for a tax extension free On Thursday, you flew back to Denver. File for a tax extension free Although you were away from your home in Denver for more than a week, you were not outside the United States for more than a week. File for a tax extension free This is because the day you depart does not count as a day outside the United States. File for a tax extension free You can deduct your cost of the round-trip flight between Denver and Brussels. File for a tax extension free You can also deduct the cost of your stay in Brussels for Thursday and Friday while you conducted business. File for a tax extension free However, you cannot deduct the cost of your stay in Brussels from Saturday through Tuesday because those days were spent on nonbusiness activities. File for a tax extension free Exception 3 - Less than 25% of time on personal activities. File for a tax extension free   Your trip is considered entirely for business if: You were outside the United States for more than a week, and You spent less than 25% of the total time you were outside the United States on nonbusiness activities. File for a tax extension free For this purpose, count both the day your trip began and the day it ended. File for a tax extension free Example. File for a tax extension free You flew from Seattle to Tokyo, where you spent 14 days on business and 5 days on personal matters. File for a tax extension free You then flew back to Seattle. File for a tax extension free You spent 1 day flying in each direction. File for a tax extension free Because only 5/21 (less than 25%) of your total time abroad was for nonbusiness activities, you can deduct as travel expenses what it would have cost you to make the trip if you had not engaged in any nonbusiness activity. File for a tax extension free The amount you can deduct is the cost of the round-trip plane fare and 16 days of meals (subject to the 50% limit), lodging, and other related expenses. File for a tax extension free Exception 4 - Vacation not a major consideration. File for a tax extension free   Your trip is considered entirely for business if you can establish that a personal vacation was not a major consideration, even if you have substantial control over arranging the trip. File for a tax extension free Travel Primarily for Business If you travel outside the United States primarily for business but spend some of your time on other activities, you generally cannot deduct all of your travel expenses. File for a tax extension free You can only deduct the business portion of your cost of getting to and from your destination. File for a tax extension free You must allocate the costs between your business and other activities to determine your deductible amount. File for a tax extension free See Travel allocation rules , later. File for a tax extension free You do not have to allocate your travel expenses if you meet one of the four exceptions listed earlier under Travel considered entirely for business . File for a tax extension free In those cases, you can deduct the total cost of getting to and from your destination. File for a tax extension free Travel allocation rules. File for a tax extension free   If your trip outside the United States was primarily for business, you must allocate your travel time on a day-to-day basis between business days and nonbusiness days. File for a tax extension free The days you depart from and return to the United States are both counted as days outside the United States. File for a tax extension free   To figure the deductible amount of your round-trip travel expenses, use the following fraction. File for a tax extension free The numerator (top number) is the total number of business days outside the United States. File for a tax extension free The denominator (bottom number) is the total number of business and nonbusiness days of travel. File for a tax extension free Counting business days. File for a tax extension free   Your business days include transportation days, days your presence was required, days you spent on business, and certain weekends and holidays. File for a tax extension free Transportation day. File for a tax extension free   Count as a business day any day you spend traveling to or from a business destination. File for a tax extension free However, if because of a nonbusiness activity you do not travel by a direct route, your business days are the days it would take you to travel a reasonably direct route to your business destination. File for a tax extension free Extra days for side trips or nonbusiness activities cannot be counted as business days. File for a tax extension free Presence required. File for a tax extension free   Count as a business day any day your presence is required at a particular place for a specific business purpose. File for a tax extension free Count it as a business day even if you spend most of the day on nonbusiness activities. File for a tax extension free Day spent on business. File for a tax extension free   If your principal activity during working hours is the pursuit of your trade or business, count the day as a business day. File for a tax extension free Also, count as a business day any day you are prevented from working because of circumstances beyond your control. File for a tax extension free Certain weekends and holidays. File for a tax extension free   Count weekends, holidays, and other necessary standby days as business days if they fall between business days. File for a tax extension free But if they follow your business meetings or activity and you remain at your business destination for nonbusiness or personal reasons, do not count them as business days. File for a tax extension free Example 1. File for a tax extension free Your tax home is New York City. File for a tax extension free You travel to Quebec, where you have a business appointment on Friday. File for a tax extension free You have another appointment on the following Monday. File for a tax extension free Because your presence was required on both Friday and Monday, they are business days. File for a tax extension free Because the weekend is between business days, Saturday and Sunday are counted as business days. File for a tax extension free This is true even though you use the weekend for sightseeing, visiting friends, or other nonbusiness activity. File for a tax extension free Example 2. File for a tax extension free If, in Example 1, you had no business in Quebec after Friday, but stayed until Monday before starting home, Saturday and Sunday would be nonbusiness days. File for a tax extension free Nonbusiness activity on the way to or from your business destination. File for a tax extension free   If you stopped for a vacation or other nonbusiness activity either on the way from the United States to your business destination, or on the way back to the United States from your business destination, you must allocate part of your travel expenses to the nonbusiness activity. File for a tax extension free   The part you must allocate is the amount it would have cost you to travel between the point where travel outside the United States begins and your nonbusiness destination and a return to the point where travel outside the United States ends. File for a tax extension free   You determine the nonbusiness portion of that expense by multiplying it by a fraction. File for a tax extension free The numerator (top number) of the fraction is the number of nonbusiness days during your travel outside the United States and the denominator (bottom number) is the total number of days you spend outside the United States. File for a tax extension free Example. File for a tax extension free You live in New York. File for a tax extension free On May 4 you flew to Paris to attend a business conference that began on May 5. File for a tax extension free The conference ended at noon on May 14. File for a tax extension free That evening you flew to Dublin where you visited with friends until the afternoon of May 21, when you flew directly home to New York. File for a tax extension free The primary purpose for the trip was to attend the conference. File for a tax extension free If you had not stopped in Dublin, you would have arrived home the evening of May 14. File for a tax extension free You do not meet any of the exceptions that would allow you to consider your travel entirely for business. File for a tax extension free May 4 through May 14 (11 days) are business days and May 15 through May 21 (7 days) are nonbusiness days. File for a tax extension free You can deduct the cost of your meals (subject to the 50% limit), lodging, and other business-related travel expenses while in Paris. File for a tax extension free You cannot deduct your expenses while in Dublin. File for a tax extension free You also cannot deduct 7/18 of what it would have cost you to travel round-trip between New York and Dublin. File for a tax extension free You paid $750 to fly from New York to Paris, $400 to fly from Paris to Dublin, and $700 to fly from Dublin back to New York. File for a tax extension free Round-trip airfare from New York to Dublin would have been $1,250. File for a tax extension free You figure the deductible part of your air travel expenses by subtracting 7/18 of the round-trip fare and other expenses you would have had in traveling directly between New York and Dublin ($1,250 × 7/18 = $486) from your total expenses in traveling from New York to Paris to Dublin and back to New York ($750 + $400 + $700 = $1,850). File for a tax extension free Your deductible air travel expense is $1,364 ($1,850 − $486). File for a tax extension free Nonbusiness activity at, near, or beyond business destination. File for a tax extension free   If you had a vacation or other nonbusiness activity at, near, or beyond your business destination, you must allocate part of your travel expenses to the nonbusiness activity. File for a tax extension free   The part you must allocate is the amount it would have cost you to travel between the point where travel outside the United States begins and your business destination and a return to the point where travel outside the United States ends. File for a tax extension free   You determine the nonbusiness portion of that expense by multiplying it by a fraction. File for a tax extension free The numerator (top number) of the fraction is the number of nonbusiness days during your travel outside the United States and the denominator (bottom number) is the total number of days you spend outside the United States. File for a tax extension free   None of your travel expenses for nonbusiness activities at, near, or beyond your business destination are deductible. File for a tax extension free Example. File for a tax extension free Assume that the dates are the same as in the previous example but that instead of going to Dublin for your vacation, you fly to Venice, Italy, for a vacation. File for a tax extension free You cannot deduct any part of the cost of your trip from Paris to Venice and return to Paris. File for a tax extension free In addition, you cannot deduct 7/18 of the airfare and other expenses from New York to Paris and back to New York. File for a tax extension free You can deduct 11/18 of the round-trip plane fare and other travel expenses from New York to Paris, plus your meals (subject to the 50% limit), lodging, and any other business expenses you had in Paris. File for a tax extension free (Assume these expenses total $4,939. File for a tax extension free ) If the round-trip plane fare and other travel-related expenses (such as food during the trip) are $1,750, you can deduct travel costs of $1,069 (11/18 × $1,750), plus the full $4,939 for the expenses you had in Paris. File for a tax extension free Other methods. File for a tax extension free   You can use another method of counting business days if you establish that it more clearly reflects the time spent on other than business activities outside the United States. File for a tax extension free Travel Primarily for Personal Reasons If you travel outside the United States primarily for vacation or for investment purposes, the entire cost of the trip is a nondeductible personal expense. File for a tax extension free However, if you spend some time attending brief professional seminars or a continuing education program, you can deduct your registration fees and other expenses you have that are directly related to your business. File for a tax extension free Example. File for a tax extension free The university from which you graduated has a continuing education program for members of its alumni association. File for a tax extension free This program consists of trips to various foreign countries where academic exercises and conferences are set up to acquaint individuals in most occupations with selected facilities in several regions of the world. File for a tax extension free However, none of the conferences are directed toward specific occupations or professions. File for a tax extension free It is up to each participant to seek out specialists and organizational settings appropriate to his or her occupational interests. File for a tax extension free Three-hour sessions are held each day over a 5-day period at each of the selected overseas facilities where participants can meet with individual practitioners. File for a tax extension free These sessions are composed of a variety of activities including workshops, mini-lectures, role playing, skill development, and exercises. File for a tax extension free Professional conference directors schedule and conduct the sessions. File for a tax extension free Participants can choose those sessions they wish to attend. File for a tax extension free You can participate in this program since you are a member of the alumni association. File for a tax extension free You and your family take one of the trips. File for a tax extension free You spend about 2 hours at each of the planned sessions. File for a tax extension free The rest of the time you go touring and sightseeing with your family. File for a tax extension free The trip lasts less than 1 week. File for a tax extension free Your travel expenses for the trip are not deductible since the trip was primarily a vacation. File for a tax extension free However, registration fees and any other incidental expenses you have for the five planned sessions you attended that are directly related and beneficial to your business are deductible business expenses. File for a tax extension free These expenses should be specifically stated in your records to ensure proper allocation of your deductible business expenses. File for a tax extension free Luxury Water Travel If you travel by ocean liner, cruise ship, or other form of luxury water transportation for business purposes, there is a daily limit on the amount you can deduct. File for a tax extension free The limit is twice the highest federal per diem rate allowable at the time of your travel. File for a tax extension free (Generally, the federal per diem is the amount paid to federal government employees for daily living expenses when they travel away from home, but in the United States, for business purposes. File for a tax extension free ) Daily limit on luxury water travel. File for a tax extension free   The highest federal per diem rate allowed and the daily limit for luxury water travel in 2013 is shown in the following table. File for a tax extension free   2013 Dates Highest Federal Per Diem Daily Limit on Luxury Water Travel   Jan. File for a tax extension free 1 – Mar. File for a tax extension free 31 $367 $734   Apr. File for a tax extension free 1 – June 30 312 624   July 1 – Aug. File for a tax extension free 31 310 620   Sept. File for a tax extension free 1 – Sept. File for a tax extension free 30 366 732   Oct. File for a tax extension free 1 – Dec. File for a tax extension free 31 374 748 Example. File for a tax extension free Caroline, a travel agent, traveled by ocean liner from New York to London, England, on business in May. File for a tax extension free Her expense for the 6-day cruise was $5,200. File for a tax extension free Caroline's deduction for the cruise cannot exceed $3,744 (6 days × $624 daily limit). File for a tax extension free Meals and entertainment. File for a tax extension free   If your expenses for luxury water travel include separately stated amounts for meals or entertainment, those amounts are subject to the 50% limit on meals and entertainment before you apply the daily limit. File for a tax extension free For a discussion of the 50% Limit , see chapter 2. File for a tax extension free Example. File for a tax extension free In the previous example, Caroline's luxury water travel had a total cost of $5,200. File for a tax extension free Of that amount, $3,700 was separately stated as meals and entertainment. File for a tax extension free Caroline, who is self-employed, is not reimbursed for any of her travel expenses. File for a tax extension free Caroline figures her deductible travel expenses as follows. File for a tax extension free Meals and entertainment $3,700   50% limit × . File for a tax extension free 50   Allowable meals &     entertainment $1,850   Other travel expenses + 1,800   Allowable cost before the daily limit $3,650 Daily limit for May 2013 $624   Times number of days × 6   Maximum luxury water travel     deduction $3,744 Amount of allowable deduction $3,650 Caroline's deduction for her cruise is limited to $3,650, even though the limit on luxury water travel is slightly higher. File for a tax extension free Not separately stated. File for a tax extension free   If your meal or entertainment charges are not separately stated or are not clearly identifiable, you do not have to allocate any portion of the total charge to meals or entertainment. File for a tax extension free Exceptions The daily limit on luxury water travel (discussed earlier) does not apply to expenses you have to attend a convention, seminar, or meeting on board a cruise ship. File for a tax extension free See Cruise Ships under Conventions. File for a tax extension free Conventions You can deduct your travel expenses when you attend a convention if you can show that your attendance benefits your trade or business. File for a tax extension free You cannot deduct the travel expenses for your family. File for a tax extension free If the convention is for investment, political, social, or other purposes unrelated to your trade or business, you cannot deduct the expenses. File for a tax extension free Your appointment or election as a delegate does not, in itself, determine whether you can deduct travel expenses. File for a tax extension free You can deduct your travel expenses only if your attendance is connected to your own trade or business. File for a tax extension free Convention agenda. File for a tax extension free   The convention agenda or program generally shows the purpose of the convention. File for a tax extension free You can show your attendance at the convention benefits your trade or business by comparing the agenda with the official duties and responsibilities of your position. File for a tax extension free The agenda does not have to deal specifically with your official duties and responsibilities; it will be enough if the agenda is so related to your position that it shows your attendance was for business purposes. File for a tax extension free Conventions Held Outside the North American Area You cannot deduct expenses for attending a convention, seminar, or similar meeting held outside the North American area unless: The meeting is directly related to your trade or business, and It is reasonable to hold the meeting outside the North American area. File for a tax extension free See Reasonableness test , later. File for a tax extension free If the meeting meets these requirements, you also must satisfy the rules for deducting expenses for business trips in general, discussed earlier under Travel Outside the United States . File for a tax extension free North American area. File for a tax extension free   The North American area includes the following locations. File for a tax extension free American Samoa Johnston Island Antigua and Barbuda Kingman Reef Aruba Marshall Islands Bahamas Mexico Baker Island Micronesia Barbados Midway Islands Bermuda Netherlands Antilles Canada Northern Mariana Costa Rica Islands Dominica Palau Dominican Republic Palmyra Atoll Grenada Panama Guam Puerto Rico Guyana Trinidad and Tobago Honduras USA Howland Island U. File for a tax extension free S. File for a tax extension free Virgin Islands Jamaica Wake Island Jarvis Island   The North American area also includes U. File for a tax extension free S. File for a tax extension free islands, cays, and reefs that are possessions of the United States and not part of the fifty states or the District of Columbia. File for a tax extension free Reasonableness test. File for a tax extension free   The following factors are taken into account to determine if it was reasonable to hold the meeting outside the North American area. File for a tax extension free The purpose of the meeting and the activities taking place at the meeting. File for a tax extension free The purposes and activities of the sponsoring organizations or groups. File for a tax extension free The homes of the active members of the sponsoring organizations and the places at which other meetings of the sponsoring organizations or groups have been or will be held. File for a tax extension free Other relevant factors you may present. File for a tax extension free Cruise Ships You can deduct up to $2,000 per year of your expenses of attending conventions, seminars, or similar meetings held on cruise ships. File for a tax extension free All ships that sail are considered cruise ships. File for a tax extension free You can deduct these expenses only if all of the following requirements are met. File for a tax extension free The convention, seminar, or meeting is directly related to your trade or business. File for a tax extension free The cruise ship is a vessel registered in the United States. File for a tax extension free All of the cruise ship's ports of call are in the United States or in possessions of the United States. File for a tax extension free You attach to your return a written statement signed by you that includes information about: The total days of the trip (not including the days of transportation to and from the cruise ship port), The number of hours each day that you devoted to scheduled business activities, and A program of the scheduled business activities of the meeting. File for a tax extension free You attach to your return a written statement signed by an officer of the organization or group sponsoring the meeting that includes: A schedule of the business activities of each day of the meeting, and The number of hours you attended the scheduled business activities. File for a tax extension free Prev  Up  Next   Home   More Online Publications