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Handr block com Index A Absence, temporary, Temporary absences. Handr block com Address, change of, Reminders Aliens (see Nonresident aliens) Alimony, Alimony. Handr block com , Alimony, Instruments Executed Before 1985 Community income, Alimony (Community Income) Fees paid for getting, Fees for getting alimony. Handr block com No exemption for spouse, Alimony paid. Handr block com Annual exclusion, gift tax, Annual exclusion. Handr block com Annulment decrees Absolute decree, Ending the Marital Community Amended return required, Unmarried persons. Handr block com Considered unmarried, Unmarried persons. Handr block com Archer MSA, Archer medical savings account (MSA). Handr block com Assistance (see Tax help) B Basis Property received in settlement, Basis of property received. Handr block com Benefits paid under QDROs, Benefits paid to a child or other dependent. Handr block com , Benefits paid to a spouse or former spouse. Handr block com Birth of dependent, Death or birth. Handr block com C Change of address, Reminders Change of name, Reminders Change of withholding, Reminders Child custody, Custodial parent and noncustodial parent. Handr block com Child support Alimony, difference from, Child support. Handr block com Clearly associated with contingency, Clearly associated with a contingency. Handr block com Contingency relating to child, Contingency relating to your child. Handr block com Payment specifically designated as, Specifically designated as child support. Handr block com Child support under pre-1985 agreement, Child support under pre-1985 agreement. Handr block com Child tax credit, Exemptions for Dependents Children Birth of child Head of household, qualifying person to file as, Death or birth. Handr block com Claiming parent, when child is head of household, Special rule for parent. Handr block com Custody of, Custodial parent and noncustodial parent. Handr block com Death of child Head of household, qualifying person to file as, Death or birth. Handr block com Photographs of missing children, Reminders Community income, Community Income, Alimony (Community Income) Community property, Community Property, Alimony (Community Income) (see also Community income) Ending the marital community, Ending the Marital Community Laws disregarded, Certain community income not treated as community income by one spouse. Handr block com States, Community property states. Handr block com Costs of getting divorce, Costs of Getting a Divorce Fees for tax advice, Fees for tax advice. Handr block com Nondeductible expenses, Nondeductible expenses. Handr block com Custody of child, Custodial parent and noncustodial parent. Handr block com D Death of dependent, Death or birth. Handr block com Death of recipient spouse. Handr block com , Alimony Requirements Debts of spouse Refund applied to, Tax refund applied to spouse's debts. Handr block com Deductions Alimony paid, Deducting alimony paid. Handr block com Alimony recapture, Deducting the recapture. Handr block com Limits on IRAs, IRA contribution and deduction limits. Handr block com Marital, Marital deduction. Handr block com Dependents Exemption for, Exemptions for Dependents, Special Rule for Qualifying Child of More Than One Person Qualifying child, Exemptions for Dependents Qualifying child (Table 3), Table 3. Handr block com Overview of the Rules for Claiming an Exemption for a Dependent Qualifying relative, Exemptions for Dependents Qualifying relative (Table 3), Table 3. Handr block com Overview of the Rules for Claiming an Exemption for a Dependent Social security numbers, Reminders Divorce decrees Absolute decree, Ending the Marital Community Amended, Amended instrument. Handr block com Costs of getting, Costs of Getting a Divorce Defined for purposes of alimony, Divorce or separation instrument. Handr block com Invalid, Invalid decree. Handr block com Unmarried persons, Unmarried persons. Handr block com Divorced parents, Children of Divorced or Separated Parents (or Parents Who Live Apart) Child custody, Custodial parent and noncustodial parent. Handr block com Domestic relations orders (see Qualified domestic relations orders (QDROs)) Domicile, Community Income E Earned income, Earned income. Handr block com Equitable relief (see Relief from joint liability) Estimated tax, Tax Withholding and Estimated Tax Joint payments, Joint estimated tax payments. Handr block com Exemptions, Exemptions, Special Rule for Qualifying Child of More Than One Person Dependents, Exemptions for Dependents, Special Rule for Qualifying Child of More Than One Person Personal, Personal Exemptions Spouse, Exemption for Your Spouse F Fees for tax advice, Fees for tax advice. Handr block com Filing status, Filing Status, More information. Handr block com Head of household, Requirements. Handr block com Form 1040 Deducting alimony paid, Deducting alimony paid. Handr block com Reporting alimony received, Reporting alimony received. Handr block com Form 1040X Annulment, decree of, Unmarried persons. Handr block com Form 8332 Release of exemption to noncustodial parent, Written declaration. Handr block com Form 8379 Injured spouse, Injured spouse. Handr block com Form 8857 Innocent spouse relief, Relief from joint liability. Handr block com Form W-4 Withholding, Tax Withholding and Estimated Tax Form W-7 Individual taxpayer identification number (ITIN), Reminders Former spouse Defined for purposes of alimony, Spouse or former spouse. Handr block com Free tax services, How To Get Tax Help G Gift tax, Gift Tax on Property Settlements, Annual exclusion. Handr block com , Gift Tax Return H Head of household, Head of Household Health savings accounts (HSAs), Health savings account (HSA). Handr block com Help (see Tax help) Home owned jointly Alimony payments for, Payments for jointly-owned home. Handr block com Expenses for, as alimony (Table 4), Table 4. Handr block com Expenses for a Jointly-Owned Home Sale of, Sale of home. Handr block com HSAs (Health savings accounts), Health savings account (HSA). Handr block com I Identification number, Reminders Income, Community Income (see also Community income) Alimony received, Reporting alimony received. Handr block com Individual retirement arrangements (IRAs), Individual Retirement Arrangements, IRA contribution and deduction limits. Handr block com Individual taxpayer identification numbers (ITINs), Reminders Injured spouse, Injured spouse. Handr block com Innocent spouse relief, Relief from joint liability. Handr block com Insurance premiums, Life insurance premiums. Handr block com Invalid decree, Invalid decree. Handr block com IRAs (Individual retirement arrangements), Individual Retirement Arrangements, IRA contribution and deduction limits. Handr block com Itemized deductions on separate returns, Itemized deductions. Handr block com ITINs (Individual taxpayer identification numbers), Reminders J Joint liability Relief from, Reminders, Relief from joint liability. Handr block com Joint returns, Married Filing Jointly Change from separate return, Joint return after separate returns. Handr block com Change to separate return, Separate returns after joint return. Handr block com Divorced taxpayers, Divorced taxpayers. Handr block com Exemption for spouse, Joint return. Handr block com Joint and individual liability, Joint and individual liability. Handr block com Relief from joint liability, Relief from joint liability. Handr block com Signing, Signing a joint return. Handr block com Jointly-owned home Alimony payments for, Payments for jointly-owned home. Handr block com Expenses for, as alimony (Table 4), Table 4. Handr block com Expenses for a Jointly-Owned Home Sale of, Sale of Jointly-Owned Property, Sale of home. Handr block com K Kidnapped child Head of household status and, Kidnapped child. Handr block com L Liability for taxes (see Relief from joint liability) Life insurance premiums as alimony, Life insurance premiums. Handr block com M Marital community, ending, Ending the Marital Community Marital status, Marital status. Handr block com Married persons, Married persons. Handr block com Medical savings accounts (MSAs), Archer medical savings account (MSA). Handr block com Missing children, photographs of, Reminders More information (see Tax help) Mortgage payments as alimony, Payments for jointly-owned home. Handr block com MSAs (Medical savings accounts), Archer medical savings account (MSA). Handr block com N Name, change of, Reminders Nondeductible expenses, Nondeductible expenses. Handr block com Nonresident aliens Joint returns, Nonresident alien. Handr block com Withholding, Withholding on nonresident aliens. Handr block com P Parent Head of household, claim for, Special rule for parent. Handr block com Parents, divorced or separated, Children of Divorced or Separated Parents (or Parents Who Live Apart) Personal exemptions, Personal Exemptions Phaseout of Exemptions, Phaseout of Exemptions Property settlements, Property Settlements, Sale of home. Handr block com Publications (see Tax help) Q Qualified domestic relations orders (QDROs), Qualified Domestic Relations Order, Benefits paid to a child or other dependent. Handr block com , Benefits paid to a spouse or former spouse. Handr block com Qualifying child, exemption for, Exemptions for Dependents Qualifying child, exemption for (Table 3), Table 3. Handr block com Overview of the Rules for Claiming an Exemption for a Dependent Qualifying person, head of household, Qualifying person. Handr block com Table 2, Table 2. Handr block com Who Is a Qualifying Person Qualifying You To File as Head of Household?1 Qualifying relative, exemption for, Exemptions for Dependents Qualifying relative, exemption for (Table 3), Table 3. Handr block com Overview of the Rules for Claiming an Exemption for a Dependent R Recapture of alimony, Recapture of Alimony Refunds Injured spouse, community property, Injured spouse. Handr block com Spouse's debts, applied to, Tax refund applied to spouse's debts. Handr block com Release of exemption to noncustodial parent, Written declaration. Handr block com Revocation, Revocation of release of claim to an exemption. Handr block com Relief from joint liability, Reminders, Relief from joint liability. Handr block com Relief from separate return liability Community income, Relief from liability arising from community property law. Handr block com Reporting requirements Alimony received, Reporting alimony received. Handr block com Returns Amended return required, Unmarried persons. Handr block com Joint (see Joint returns) Separate (see Separate returns) Rollovers, Rollovers. Handr block com S Sales of jointly-owned property, Sale of Jointly-Owned Property Section 1041 election, Basis of property received. Handr block com Separate maintenance decrees, Unmarried persons. Handr block com , Divorce or separation instrument. Handr block com , Ending the Marital Community Separate returns, Married Filing Separately Change to or from joint return, Joint return after separate returns. Handr block com Community or separate income, Community or separate income. Handr block com Exemption for spouse, Separate return. Handr block com Itemized deductions, Itemized deductions. Handr block com Relief from liability, Relief from liability arising from community property law. Handr block com Separate liability, Separate liability. Handr block com Tax consequences, Separate returns may give you a higher tax. Handr block com Separated parents, Children of Divorced or Separated Parents (or Parents Who Live Apart) Separation agreements, Ending the Marital Community Defined for purposes of alimony, Divorce or separation instrument. Handr block com Separation of liability (see Relief from joint liability) Settlement of property (see Property settlements) Social security benefits, Social security benefits. Handr block com Social security numbers (SSNs) Alimony recipient's number required, Alimony Dependents, Reminders Spousal IRA, Spousal IRA. Handr block com Spouse Defined for purposes of alimony, Spouse or former spouse. Handr block com Refund applied to debts, Tax refund applied to spouse's debts. Handr block com Statute of limitations Amended return, Unmarried persons. Handr block com Injured spouse allocation, Injured spouse. Handr block com T Tables and figures Exemption for dependents (Table 3), Table 3. Handr block com Overview of the Rules for Claiming an Exemption for a Dependent Itemized deductions on separate returns (Table 1), Table 1. Handr block com Itemized Deductions on Separate Returns Jointly-owned home, expenses for, as alimony (Table 4), Table 4. Handr block com Expenses for a Jointly-Owned Home Property transferred pursuant to divorce (Table 5), Table 5. Handr block com Property Transferred Pursuant to Divorce Qualifying person for head of household (Table 2), Table 2. Handr block com Who Is a Qualifying Person Qualifying You To File as Head of Household?1 Tax advice fees, Fees for tax advice. Handr block com Tax help, How To Get Tax Help Tax withholding (see Withholding) Taxpayer Advocate, The Taxpayer Advocate Service is Here to Help You. Handr block com Taxpayer identification numbers, Reminders Third parties Alimony payments to, Payments to a third party. Handr block com , Payments to a third party. Handr block com Property settlements, transfers to, Transfers to third parties. Handr block com Tiebreaker rules, Tiebreaker rules. Handr block com TTY/TDD information, How To Get Tax Help U Underpayment of alimony, Underpayment. Handr block com Unmarried persons, Unmarried persons. Handr block com W Withholding Change of, Reminders, Tax Withholding and Estimated Tax Nonresident aliens, Withholding on nonresident aliens. Handr block com Worksheets Recapture of alimony (Worksheet 1), How to figure and report the recapture. Handr block com Prev  Up     Home   More Online Publications
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Do It Yourself Free Tax Preparation (ASL) Text 02:30
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Health Insurance on W-2 (ASL) Text 02:01
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How to Get 1040 Forms (ASL) Text 01:50
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IRS Balance Due Inquiry (ASL) Text 01:15
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Record Keeping(ASL)

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Simplified Home Office Deduction (ASL) Text 02:28
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Split Refunds – Savings Bonds (ASL)

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The Handr Block Com

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