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

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

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

3. E-File for FREE

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

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

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

How Do I Amend My Taxes

Federal Tax Form 1040aOnline Tax Forms 1040ezCan I Efile 1040nrFederal 1040ez FormMyfreetaxHow To Amend 2009 Tax Return1040 Tax Forms For 2011How To Do An Amended Tax ReturnFree 1040xFree File State Income TaxHow To Amend Tax ReturnHr Block Free Tax Filing1040 ComFiling Tax ReturnOrder Irs Tax Forms 2012Review Tax Act 2010State Tax Forms 1040Aarp Tax FilingTurbotax FreeCan I Efile My 2011 Tax ReturnFile Online 1040ez1040 Ez Form2012 1040 FormsIrs Forms 1040Filing Amended ReturnFreestatetaxreturns2011 1040ez2011 Tax 1040 FormDoes A Student Have To File TaxesFree Federal Tax E FilingHow Do You File An Amended Federal Tax ReturnTax Amendment Form 20131040ez Form 2013 InstructionsWhat If I Didn T File My 2012 TaxesH & R Block Free Tax FilingAmended Tax Return Form 2012States With No Retirement Income TaxState Income Tax FilingHow To Amend A Tax ReturnForm 1040ez 2011

How Do I Amend My Taxes

How do i amend my taxes 26. How do i amend my taxes   Car Expenses and Other Employee Business Expenses Table of Contents What's New Introduction Useful Items - You may want to see: Travel ExpensesTraveling Away From Home Tax Home Temporary Assignment or Job What Travel Expenses Are Deductible? Travel in the United States Travel Outside the United States Conventions Entertainment Expenses50% Limit What Entertainment Expenses Are Deductible? What Entertainment Expenses Are Not Deductible? Gift Expenses Transportation ExpensesArmed Forces reservists. How do i amend my taxes Parking fees. How do i amend my taxes Advertising display on car. How do i amend my taxes Car pools. How do i amend my taxes Hauling tools or instruments. How do i amend my taxes Union members' trips from a union hall. How do i amend my taxes Car Expenses RecordkeepingHow To Prove Expenses How Long To Keep Records and Receipts How To ReportGifts. How do i amend my taxes Statutory employees. How do i amend my taxes Reimbursements Completing Forms 2106 and 2106-EZ Special Rules What's New Standard mileage rate. How do i amend my taxes  For 2013, the standard mileage rate for the cost of operating your car for business use is 56½ cents per mile. How do i amend my taxes Car expenses and use of the standard mileage rate are explained under Transportation Expenses , later. How do i amend my taxes Depreciation limits on cars, trucks, and vans. How do i amend my taxes  For 2013, the first-year limit on the total section 179 deduction, special depreciation allowance, and depreciation deduction for cars remains at $11,160 ($3,160 if you elect not to claim the special depreciation allowance). How do i amend my taxes For trucks and vans the first-year limit remains at $11,360 ($3,360 if you elect not to claim the special depreciation allowance). How do i amend my taxes For more information, see Depreciation limits in Publication 463. How do i amend my taxes Introduction You may be able to deduct the ordinary and necessary business-related expenses you have for: Travel, Entertainment, Gifts, or Transportation. How do i amend my taxes An ordinary expense is one that is common and accepted in your trade or business. How do i amend my taxes A necessary expense is one that is helpful and appropriate for your business. How do i amend my taxes An expense does not have to be required to be considered necessary. How do i amend my taxes This chapter explains the following. How do i amend my taxes What expenses are deductible. How do i amend my taxes How to report your expenses on your return. How do i amend my taxes What records you need to prove your expenses. How do i amend my taxes How to treat any expense reimbursements you may receive. How do i amend my taxes Who does not need to use this chapter. How do i amend my taxes   If you are an employee, you will not need to read this chapter if all of the following are true. How do i amend my taxes You fully accounted to your employer for your work-related expenses. How do i amend my taxes You received full reimbursement for your expenses. How do i amend my taxes Your employer required you to return any excess reimbursement and you did so. How do i amend my taxes There is no amount shown with a code “L” in box 12 of your Form W-2, Wage and Tax Statement. How do i amend my taxes If you meet all of these conditions, there is no need to show the expenses or the reimbursements on your return. How do i amend my taxes See Reimbursements , later, if you would like more information on reimbursements and accounting to your employer. How do i amend my taxes    If you meet these conditions and your employer included reimbursements on your Form W-2 in error, ask your employer for a corrected Form W-2. How do i amend my taxes Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 535 Business Expenses Form (and Instructions) Schedule A (Form 1040) Itemized Deductions Schedule C (Form 1040) Profit or Loss From Business Schedule C-EZ (Form 1040) Net Profit From Business Schedule F (Form 1040) Profit or Loss From Farming Form 2106 Employee Business Expenses Form 2106-EZ Unreimbursed Employee Business Expenses Travel Expenses If you temporarily travel away from your tax home, you can use this section to determine if you have deductible travel expenses. How do i amend my taxes This section discusses: Traveling away from home, Tax home, Temporary assignment or job, and What travel expenses are deductible. How do i amend my taxes It also discusses the standard meal allowance, rules for travel inside and outside the United States, and deductible convention expenses. How do i amend my taxes Travel expenses defined. How do i amend my taxes   For tax purposes, travel expenses are the ordinary and necessary expenses (defined earlier) of traveling away from home for your business, profession, or job. How do i amend my taxes   You will find examples of deductible travel expenses in Table 26-1 . How do i amend my taxes 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. How do i amend my taxes This rest requirement is not satisfied by merely napping in your car. How do i amend my taxes 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. How do i amend my taxes Example 1. How do i amend my taxes You are a railroad conductor. How do i amend my taxes You leave your home terminal on a regularly scheduled round-trip run between two cities and return home 16 hours later. How do i amend my taxes 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. How do i amend my taxes You are considered to be away from home. How do i amend my taxes Example 2. How do i amend my taxes You are a truck driver. How do i amend my taxes You leave your terminal and return to it later the same day. How do i amend my taxes You get an hour off at your turnaround point to eat. How do i amend my taxes 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. How do i amend my taxes Members of the Armed Forces. How do i amend my taxes   If you are a member of the U. How do i amend my taxes S. How do i amend my taxes Armed Forces on a permanent duty assignment overseas, you are not traveling away from home. How do i amend my taxes You cannot deduct your expenses for meals and lodging. How do i amend my taxes 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. How do i amend my taxes 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. How do i amend my taxes    A naval officer assigned to permanent duty aboard a ship that has regular eating and living facilities has a tax home aboard ship for travel expense purposes. How do i amend my taxes Tax Home To determine whether you are traveling away from home, you must first determine the location of your tax home. How do i amend my taxes Generally, your tax home is your regular place of business or post of duty, regardless of where you maintain your family home. How do i amend my taxes It includes the entire city or general area in which your business or work is located. How do i amend my taxes If you have more than one regular place of business, your tax home is your main place of business. How do i amend my taxes See Main place of business or work , later. How do i amend my taxes 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. How do i amend my taxes See No main place of business or work , later. How do i amend my taxes If you do not have a regular or a 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. How do i amend my taxes As an itinerant, you cannot claim a travel expense deduction because you are never considered to be traveling away from home. How do i amend my taxes Main place of business or work. How do i amend my taxes   If you have more than one place of business or work, consider the following when determining which one is your main place of business or work. How do i amend my taxes The total time you ordinarily spend in each place. How do i amend my taxes The level of your business activity in each place. How do i amend my taxes Whether your income from each place is significant or insignificant. How do i amend my taxes Example. How do i amend my taxes You live in Cincinnati where you have a seasonal job for 8 months each year and earn $40,000. How do i amend my taxes You work the other 4 months in Miami, also at a seasonal job, and earn $15,000. How do i amend my taxes Cincinnati is your main place of work because you spend most of your time there and earn most of your income there. How do i amend my taxes No main place of business or work. How do i amend my taxes   You may have a tax home even if you do not have a regular or main place of business or work. How do i amend my taxes Your tax home may be the home where you regularly live. How do i amend my taxes Factors used to determine tax home. How do i amend my taxes   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. How do i amend my taxes 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. How do i amend my taxes You have living expenses at your main home that you duplicate because your business requires you to be away from that home. How do i amend my taxes 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. How do i amend my taxes   If you satisfy all three factors, your tax home is the home where you regularly live. How do i amend my taxes If you satisfy only two factors, you may have a tax home depending on all the facts and circumstances. How do i amend my taxes If you satisfy only one factor, you are an itinerant; your tax home is wherever you work and you cannot deduct travel expenses. How do i amend my taxes Example. How do i amend my taxes You are single and live in Boston in an apartment you rent. How do i amend my taxes You have worked for your employer in Boston for a number of years. How do i amend my taxes Your employer enrolls you in a 12-month executive training program. How do i amend my taxes You do not expect to return to work in Boston after you complete your training. How do i amend my taxes During your training, you do not do any work in Boston. How do i amend my taxes Instead, you receive classroom and on-the-job training throughout the United States. How do i amend my taxes You keep your apartment in Boston and return to it frequently. How do i amend my taxes You use your apartment to conduct your personal business. How do i amend my taxes You also keep up your community contacts in Boston. How do i amend my taxes When you complete your training, you are transferred to Los Angeles. How do i amend my taxes You do not satisfy factor (1) because you did not work in Boston. How do i amend my taxes You satisfy factor (2) because you had duplicate living expenses. How do i amend my taxes 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. How do i amend my taxes Therefore, you have a tax home in Boston. How do i amend my taxes Tax home different from family home. How do i amend my taxes   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. How do i amend my taxes You also cannot deduct the cost of meals and lodging while at your tax home. How do i amend my taxes See Example 1 . How do i amend my taxes   If you are working temporarily in the same city where you and your family live, you may be considered as traveling away from home. How do i amend my taxes See Example 2 . How do i amend my taxes Example 1. How do i amend my taxes You are a truck driver and you and your family live in Tucson. How do i amend my taxes You are employed by a trucking firm that has its terminal in Phoenix. How do i amend my taxes At the end of your long runs, you return to your home terminal in Phoenix and spend one night there before returning home. How do i amend my taxes You cannot deduct any expenses you have for meals and lodging in Phoenix or the cost of traveling from Phoenix to Tucson. How do i amend my taxes This is because Phoenix is your tax home. How do i amend my taxes Example 2. How do i amend my taxes Your family home is in Pittsburgh, where you work 12 weeks a year. How do i amend my taxes The rest of the year you work for the same employer in Baltimore. How do i amend my taxes In Baltimore, you eat in restaurants and sleep in a rooming house. How do i amend my taxes Your salary is the same whether you are in Pittsburgh or Baltimore. How do i amend my taxes Because you spend most of your working time and earn most of your salary in Baltimore, that city is your tax home. How do i amend my taxes You cannot deduct any expenses you have for meals and lodging there. How do i amend my taxes However, when you return to work in Pittsburgh, you are away from your tax home even though you stay at your family home. How do i amend my taxes You can deduct the cost of your round trip between Baltimore and Pittsburgh. How do i amend my taxes You can also deduct your part of your family's living expenses for meals and lodging while you are living and working in Pittsburgh. How do i amend my taxes Temporary Assignment or Job You may regularly work at your tax home and also work at another location. How do i amend my taxes It may not be practical to return to your tax home from this other location at the end of each work day. How do i amend my taxes Temporary assignment vs. How do i amend my taxes indefinite assignment. How do i amend my taxes   If your assignment or job away from your main place of work is temporary, your tax home does not change. How do i amend my taxes You are considered to be away from home for the whole period you are away from your main place of work. How do i amend my taxes You can deduct your travel expenses if they otherwise qualify for deduction. How do i amend my taxes 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. How do i amend my taxes   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. How do i amend my taxes 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. How do i amend my taxes   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. How do i amend my taxes You may be able to deduct the cost of relocating to your new tax home as a moving expense. How do i amend my taxes See Publication 521 for more information. How do i amend my taxes Exception for federal crime investigations or prosecutions. How do i amend my taxes   If you are a federal employee participating in a federal crime investigation or prosecution, you are not subject to the 1-year rule. How do i amend my taxes 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. How do i amend my taxes   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 or prosecute, or provide support services for the investigation or prosecution of a federal crime. How do i amend my taxes Determining temporary or indefinite. How do i amend my taxes   You must determine whether your assignment is temporary or indefinite when you start work. How do i amend my taxes 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. How do i amend my taxes An assignment or job that is initially temporary may become indefinite due to changed circumstances. How do i amend my taxes 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. How do i amend my taxes Going home on days off. How do i amend my taxes   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. How do i amend my taxes You cannot deduct the cost of your meals and lodging there. How do i amend my taxes However, you can deduct your travel expenses, including meals and lodging, while traveling between your temporary place of work and your tax home. How do i amend my taxes You can claim these expenses up to the amount it would have cost you to stay at your temporary place of work. How do i amend my taxes   If you keep your hotel room during your visit home, you can deduct the cost of your hotel room. How do i amend my taxes 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. How do i amend my taxes Probationary work period. How do i amend my taxes   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. How do i amend my taxes You cannot deduct any of your expenses for meals and lodging during the probationary period. How do i amend my taxes 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. How do i amend my taxes You can deduct ordinary and necessary expenses you have when you travel away from home on business. How do i amend my taxes The type of expense you can deduct depends on the facts and your circumstances. How do i amend my taxes Table 26-1 summarizes travel expenses you may be able to deduct. How do i amend my taxes You may have other deductible travel expenses that are not covered there, depending on the facts and your circumstances. How do i amend my taxes 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. How do i amend my taxes You can use a log, diary, notebook, or any other written record to keep track of your expenses. How do i amend my taxes The types of expenses you need to record, along with supporting documentation, are described in Table 26-2 , later. How do i amend my taxes Separating costs. How do i amend my taxes   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. How do i amend my taxes You must have a reasonable basis for making this allocation. How do i amend my taxes For example, you must allocate your expenses if a hotel includes one or more meals in its room charge. How do i amend my taxes Travel expenses for another individual. How do i amend my taxes   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. How do i amend my taxes Employee. How do i amend my taxes   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. How do i amend my taxes Business associate. How do i amend my taxes   If a business associate travels with you and meets the conditions in (2) and (3) above, you can deduct the travel expenses you have for that person. How do i amend my taxes A business associate is someone with whom you could reasonably expect to engage or deal in the active conduct of your business. How do i amend my taxes A business associate can be a current or prospective (likely to become) customer, client, supplier, employee, agent, partner, or professional advisor. How do i amend my taxes Bona fide business purpose. How do i amend my taxes   A bona fide business purpose exists if you can prove a real business purpose for the individual's presence. How do i amend my taxes Incidental services, such as typing notes or assisting in entertaining customers, are not enough to make the expenses deductible. How do i amend my taxes Example. How do i amend my taxes Jerry drives to Chicago on business and takes his wife, Linda, with him. How do i amend my taxes Linda is not Jerry's employee. How do i amend my taxes Linda occasionally types notes, performs similar services, and accompanies Jerry to luncheons and dinners. How do i amend my taxes The performance of these services does not establish that her presence on the trip is necessary to the conduct of Jerry's business. How do i amend my taxes Her expenses are not deductible. How do i amend my taxes Jerry pays $199 a day for a double room. How do i amend my taxes A single room costs $149 a day. How do i amend my taxes He can deduct the total cost of driving his car to and from Chicago, but only $149 a day for his hotel room. How do i amend my taxes If he uses public transportation, he can deduct only his fare. How do i amend my taxes Table 26-1. How do i amend my taxes Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. How do i amend my taxes IF you have expenses for. How do i amend my taxes . How do i amend my taxes . How do i amend my taxes THEN you can deduct the cost of. How do i amend my taxes . How do i amend my taxes . How do i amend my taxes transportation travel by airplane, train, bus, or car between your home and your business destination. How do i amend my taxes If you were provided with a ticket or you are riding free as a result of a frequent traveler or similar program, your cost is zero. How do i amend my taxes If you travel by ship, see Luxury Water Travel and Cruise ships (under Conventions) in Publication 463 for additional rules and limits. How do i amend my taxes 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. How do i amend my taxes baggage and shipping sending baggage and sample or display material between your regular and temporary work locations. How do i amend my taxes car operating and maintaining your car when traveling away from home on business. How do i amend my taxes You can deduct actual expenses or the standard mileage rate as well as business-related tolls and parking. How do i amend my taxes If you rent a car while away from home on business, you can deduct only the business-use portion of the expenses. How do i amend my taxes 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. How do i amend my taxes Meals include amounts spent for food, beverages, taxes, and related tips. How do i amend my taxes See Meals and Incidental Expenses for additional rules and limits. How do i amend my taxes cleaning dry cleaning and laundry. How do i amend my taxes telephone business calls while on your business trip. How do i amend my taxes This includes business communication by fax machine or other communication devices. How do i amend my taxes tips tips you pay for any expenses in this chart. How do i amend my taxes other other similar ordinary and necessary expenses related to your business travel. How do i amend my taxes 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. How do i amend my taxes Meals and Incidental Expenses You can deduct the cost of meals in either of the following situations. How do i amend my taxes It is necessary for you to stop for substantial sleep or rest to properly perform your duties while traveling away from home on business. How do i amend my taxes The meal is business-related entertainment. How do i amend my taxes Business-related entertainment is discussed under Entertainment Expenses , later. How do i amend my taxes The following discussion deals only with meals (and incidental expenses) that are not business-related entertainment. How do i amend my taxes Lavish or extravagant. How do i amend my taxes   You cannot deduct expenses for meals that are lavish or extravagant. How do i amend my taxes An expense is not considered lavish or extravagant if it is reasonable based on the facts and circumstances. How do i amend my taxes 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. How do i amend my taxes 50% limit on meals. How do i amend my taxes   You can figure your meal expenses using either of the following methods. How do i amend my taxes Actual cost. How do i amend my taxes The standard meal allowance. How do i amend my taxes Both of these methods are explained below. How do i amend my taxes But, regardless of the method you use, you generally can deduct only 50% of the unreimbursed cost of your meals. How do i amend my taxes   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. How do i amend my taxes If you are not reimbursed, the 50% limit applies whether the unreimbursed meal expense is for business travel or business entertainment. How do i amend my taxes The 50% limit is explained later under Entertainment Expenses . How do i amend my taxes Accountable and nonaccountable plans are discussed later under Reimbursements . How do i amend my taxes Actual cost. How do i amend my taxes   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. How do i amend my taxes If you use this method, you must keep records of your actual cost. How do i amend my taxes Standard meal allowance. How do i amend my taxes   Generally, you can use the “standard meal allowance” method as an alternative to the actual cost method. How do i amend my taxes 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. How do i amend my taxes The set amount varies depending on where and when you travel. How do i amend my taxes In this chapter, “standard meal allowance” refers to the federal rate for M&IE, discussed later under Amount of standard meal allowance . How do i amend my taxes If you use the standard meal allowance, you still must keep records to prove the time, place, and business purpose of your travel. How do i amend my taxes See Recordkeeping , later. How do i amend my taxes Incidental expenses. How do i amend my taxes   The term “incidental expenses” means fees and tips given to porters, baggage carriers, hotel staff, and staff on ships. How do i amend my taxes 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. How do i amend my taxes Incidental expenses only method. How do i amend my taxes   You can use an optional method (instead of actual cost) for deducting incidental expenses only. How do i amend my taxes The amount of the deduction is $5 a day. How do i amend my taxes You can use this method only if you did not pay or incur any meal expenses. How do i amend my taxes You cannot use this method on any day that you use the standard meal allowance. How do i amend my taxes    Federal employees should refer to the Federal Travel Regulations at  www. How do i amend my taxes gsa. How do i amend my taxes gov. How do i amend my taxes Find “What GSA Offers” and click on “Regulations: FMR, FTR, & FAR” for Federal Travel Regulation (FTR) for changes affecting claims for reimbursement. How do i amend my taxes 50% limit may apply. How do i amend my taxes   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. How do i amend my taxes 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. How do i amend my taxes The 50% limit is explained later under Entertainment Expenses . How do i amend my taxes Accountable and nonaccountable plans are discussed later under Reimbursements . How do i amend my taxes There is no optional standard lodging amount similar to the standard meal allowance. How do i amend my taxes Your allowable lodging expense deduction is your actual cost. How do i amend my taxes Who can use the standard meal allowance. How do i amend my taxes   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. How do i amend my taxes   Use of the standard meal allowance for other travel. How do i amend my taxes    You can use the standard meal allowance to figure your meal expenses when you travel in connection with investment and other income-producing property. How do i amend my taxes You can also use it to figure your meal expenses when you travel for qualifying educational purposes. How do i amend my taxes You cannot use the standard meal allowance to figure the cost of your meals when you travel for medical or charitable purposes. How do i amend my taxes Amount of standard meal allowance. How do i amend my taxes   The standard meal allowance is the federal M&IE rate. How do i amend my taxes For travel in 2013, the daily rate for most small localities in the United States is $46. How do i amend my taxes   Most major cities and many other localities in the United States are designated as high-cost areas, qualifying for higher standard meal allowances. How do i amend my taxes You can find this information (organized by state) on the Internet at www. How do i amend my taxes gsa. How do i amend my taxes gov. How do i amend my taxes Click on “Per Diem Rates,” then select “2013” for the period January 1, 2013 – September 30, 2013, and select “2014” for the period October 1, 2013 – December 31, 2013. How do i amend my taxes However, you can apply the rates in effect before October 1, 2013, for expenses of all travel within the United States for 2013 instead of the updated rates. How do i amend my taxes You must consistently use either the rates for the first 9 months for all of 2013 or the updated rates for the period of October 1, 2013, through December 31, 2013. How do i amend my taxes   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. How do i amend my taxes If you work in the transportation industry, however, see Special rate for transportation workers , later. How do i amend my taxes Standard meal allowance for areas outside the continental United States. How do i amend my taxes    The standard meal allowance rates above do not apply to travel in Alaska, Hawaii, or any other location outside the continental United States. How do i amend my taxes The Department of Defense establishes per diem rates for Alaska, Hawaii, Puerto Rico, American Samoa, Guam, Midway, the Northern Mariana Islands, the U. How do i amend my taxes S. How do i amend my taxes Virgin Islands, Wake Island, and other non-foreign areas outside the continental United States. How do i amend my taxes The Department of State establishes per diem rates for all other foreign areas. How do i amend my taxes    You can access per diem rates for non-foreign areas outside the continental United States at: www. How do i amend my taxes defensetravel. How do i amend my taxes dod. How do i amend my taxes mil/site/perdiemCalc. How do i amend my taxes cfm. How do i amend my taxes You can access all other foreign per diem rates at www. How do i amend my taxes state. How do i amend my taxes gov/travel/. How do i amend my taxes Click on “Travel Per Diem Allowances for Foreign Areas” under “Foreign Per Diem Rates,” to obtain the latest foreign per diem rates. How do i amend my taxes Special rate for transportation workers. How do i amend my taxes   You can use a special standard meal allowance if you work in the transportation industry. How do i amend my taxes 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. How do i amend my taxes If this applies to you, you can claim a standard daily meal allowance of $59 ($65 for travel outside the continental United States). How do i amend my taxes   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. How do i amend my taxes 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. How do i amend my taxes Travel for days you depart and return. How do i amend my taxes   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). How do i amend my taxes You can do so by one of two methods. How do i amend my taxes Method 1: You can claim 3/4 of the standard meal allowance. How do i amend my taxes Method 2: You can prorate using any method that you consistently apply and that is in accordance with reasonable business practice. How do i amend my taxes Example. How do i amend my taxes Jen is employed in New Orleans as a convention planner. How do i amend my taxes In March, her employer sent her on a 3-day trip to Washington, DC, to attend a planning seminar. How do i amend my taxes She left her home in New Orleans at 10 a. How do i amend my taxes m. How do i amend my taxes on Wednesday and arrived in Washington, DC, at 5:30 p. How do i amend my taxes m. How do i amend my taxes After spending two nights there, she flew back to New Orleans on Friday and arrived back home at 8:00 p. How do i amend my taxes m. How do i amend my taxes Jen's employer gave her a flat amount to cover her expenses and included it with her wages. How do i amend my taxes 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. How do i amend my taxes Under Method 2, Jen could also use any method that she applies consistently and that is in accordance with reasonable business practice. How do i amend my taxes 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. How do i amend my taxes Travel in the United States The following discussion applies to travel in the United States. How do i amend my taxes For this purpose, the United States includes only the 50 states and the District of Columbia. How do i amend my taxes 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. How do i amend my taxes See Part of Trip Outside the United States , later. How do i amend my taxes Trip Primarily for Business You can deduct all your travel expenses if your trip was entirely business related. How do i amend my taxes 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 your business-related travel expenses. How do i amend my taxes These expenses include the travel costs of getting to and from your business destination and any business-related expenses at your business destination. How do i amend my taxes Example. How do i amend my taxes You work in Atlanta and take a business trip to New Orleans in May. How do i amend my taxes On your way home, you stop in Mobile to visit your parents. How do i amend my taxes You spend $1,996 for the 9 days you are away from home for travel, meals, lodging, and other travel expenses. How do i amend my taxes If you had not stopped in Mobile, you would have been gone only 6 days, and your total cost would have been $1,696. How do i amend my taxes You can deduct $1,696 for your trip, including the cost of round-trip transportation to and from New Orleans. How do i amend my taxes The deduction for your meals is subject to the 50% limit on meals mentioned earlier. How do i amend my taxes 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. How do i amend my taxes However, you can deduct any expenses you have while at your destination that are directly related to your business. How do i amend my taxes 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. How do i amend my taxes 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. How do i amend my taxes Part of Trip Outside the United States If part of your trip is outside the United States, use the rules described later under Travel Outside the United States for that part of the trip. How do i amend my taxes For the part of your trip that is inside the United States, use the rules for travel in the United States. How do i amend my taxes Travel outside the United States does not include travel from one point in the United States to another point in the United States. How do i amend my taxes The following discussion can help you determine whether your trip was entirely within the United States. How do i amend my taxes Public transportation. How do i amend my taxes   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. How do i amend my taxes 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 . How do i amend my taxes Example. How do i amend my taxes You fly from New York to Puerto Rico with a scheduled stop in Miami. How do i amend my taxes You return to New York nonstop. How do i amend my taxes 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. How do i amend my taxes Because there are no scheduled stops between Puerto Rico and New York, all of the return trip is outside the United States. How do i amend my taxes Private car. How do i amend my taxes   Travel by private car in the United States is travel between points in the United States, even when you are on your way to a destination outside the United States. How do i amend my taxes Example. How do i amend my taxes You travel by car from Denver to Mexico City and return. How do i amend my taxes 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. How do i amend my taxes The rules under Travel Outside the United States apply to your trip from the border to Mexico City and back to the border. How do i amend my taxes 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. How do i amend my taxes For this purpose, the United States includes only the 50 states and the District of Columbia. How do i amend my taxes 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. How do i amend my taxes See chapter 1 of Publication 463 for information on luxury water travel. How do i amend my taxes 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. How do i amend my taxes Travel entirely for business. How do i amend my taxes   If you travel outside the United States and you spend the entire time on business activities, you can deduct all of your travel expenses. How do i amend my taxes Travel considered entirely for business. How do i amend my taxes   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. How do i amend my taxes Exception 1 - No substantial control. How do i amend my taxes   Your trip is considered entirely for business if you did not have substantial control over arranging the trip. How do i amend my taxes The fact that you control the timing of your trip does not, by itself, mean that you have substantial control over arranging your trip. How do i amend my taxes   You do not have substantial control over your trip if you: Are an employee who was reimbursed or paid a travel expense allowance, Are not related to your employer, and Are not a managing executive. How do i amend my taxes    “Related to your employer” is defined later in this chapter under Per Diem and Car Allowances . How do i amend my taxes   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. How do i amend my taxes    A self-employed person generally has substantial control over arranging business trips. How do i amend my taxes Exception 2 - Outside United States no more than a week. How do i amend my taxes   Your trip is considered entirely for business if you were outside the United States for a week or less, combining business and nonbusiness activities. How do i amend my taxes One week means 7 consecutive days. How do i amend my taxes 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. How do i amend my taxes Exception 3 - Less than 25% of time on personal activities. How do i amend my taxes   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. How do i amend my taxes For this purpose, count both the day your trip began and the day it ended. How do i amend my taxes Exception 4 - Vacation not a major consideration. How do i amend my taxes   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. How do i amend my taxes Travel Primarily for Business If you travel outside the United States primarily for business but spend some of your time on nonbusiness activities, you generally cannot deduct all of your travel expenses. How do i amend my taxes You can only deduct the business portion of your cost of getting to and from your destination. How do i amend my taxes You must allocate the costs between your business and nonbusiness activities to determine your deductible amount. How do i amend my taxes These travel allocation rules are discussed in chapter 1 of Publication 463. How do i amend my taxes You do not have to allocate your travel expense deduction if you meet one of the four exceptions listed earlier under Travel considered entirely for business. How do i amend my taxes In those cases, you can deduct the total cost of getting to and from your destination. How do i amend my taxes 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. How do i amend my taxes 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. How do i amend my taxes Conventions You can deduct your travel expenses when you attend a convention if you can show that your attendance benefits your trade or business. How do i amend my taxes You cannot deduct the travel expenses for your family. How do i amend my taxes If the convention is for investment, political, social, or other purposes unrelated to your trade or business, you cannot deduct the expenses. How do i amend my taxes Your appointment or election as a delegate does not, in itself, determine whether you can deduct travel expenses. How do i amend my taxes You can deduct your travel expenses only if your attendance is connected to your own trade or business. How do i amend my taxes Convention agenda. How do i amend my taxes   The convention agenda or program generally shows the purpose of the convention. How do i amend my taxes 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. How do i amend my taxes 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. How do i amend my taxes Conventions held outside the North American area. How do i amend my taxes    See chapter 1 of Publication 463 for information on conventions held outside the North American area. How do i amend my taxes Entertainment Expenses You may be able to deduct business-related entertainment expenses you have for entertaining a client, customer, or employee. How do i amend my taxes You can deduct entertainment expenses only if they are both ordinary and necessary (defined earlier in the Introduction ) and meet one of the following tests. How do i amend my taxes Directly-related test. How do i amend my taxes Associated test. How do i amend my taxes Both of these tests are explained in chapter 2 of Publication 463. How do i amend my taxes The amount you can deduct for entertainment expenses may be limited. How do i amend my taxes Generally, you can deduct only 50% of your unreimbursed entertainment expenses. How do i amend my taxes This limit is discussed next. How do i amend my taxes 50% Limit In general, you can deduct only 50% of your business-related meal and entertainment expenses. How do i amend my taxes (If you are subject to the Department of Transportation's “hours of service” limits, you can deduct 80% of your business-related meal and entertainment expenses. How do i amend my taxes See Individuals subject to “hours of service” limits , later. How do i amend my taxes ) The 50% limit applies to employees or their employers, and to self-employed persons (including independent contractors) or their clients, depending on whether the expenses are reimbursed. How do i amend my taxes Figure 26-A summarizes the general rules explained in this section. How do i amend my taxes The 50% limit applies to business meals or entertainment expenses you have while: Traveling away from home (whether eating alone or with others) on business, Entertaining customers at your place of business, a restaurant, or other location, or Attending a business convention or reception, business meeting, or business luncheon at a club. How do i amend my taxes Included expenses. How do i amend my taxes   Expenses subject to the 50% limit include: Taxes and tips relating to a business meal or entertainment activity, Cover charges for admission to a nightclub, Rent paid for a room in which you hold a dinner or cocktail party, and Amounts paid for parking at a sports arena. How do i amend my taxes However, the cost of transportation to and from a business meal or a business-related entertainment activity is not subject to the 50% limit. How do i amend my taxes Application of 50% limit. How do i amend my taxes   The 50% limit on meal and entertainment expenses applies if the expense is otherwise deductible and is not covered by one of the exceptions discussed later in this section. How do i amend my taxes   The 50% limit also applies to certain meal and entertainment expenses that are not business related. How do i amend my taxes It applies to meal and entertainment expenses incurred for the production of income, including rental or royalty income. How do i amend my taxes It also applies to the cost of meals included in deductible educational expenses. How do i amend my taxes When to apply the 50% limit. How do i amend my taxes   You apply the 50% limit after determining the amount that would otherwise qualify for a deduction. How do i amend my taxes You first have to determine the amount of meal and entertainment expenses that would be deductible under the other rules discussed in this chapter. How do i amend my taxes Example 1. How do i amend my taxes You spend $200 for a business-related meal. How do i amend my taxes If $110 of that amount is not allowable because it is lavish and extravagant, the remaining $90 is subject to the 50% limit. How do i amend my taxes Your deduction cannot be more than $45 (. How do i amend my taxes 50 × $90). How do i amend my taxes Example 2. How do i amend my taxes You purchase two tickets to a concert and give them to a client. How do i amend my taxes You purchased the tickets through a ticket agent. How do i amend my taxes You paid $200 for the two tickets, which had a face value of $80 each ($160 total). How do i amend my taxes Your deduction cannot be more than $80 (. How do i amend my taxes 50 × $160). How do i amend my taxes Exceptions to the 50% Limit Generally, business-related meal and entertainment expenses are subject to the 50% limit. How do i amend my taxes Figure 26-A can help you determine if the 50% limit applies to you. How do i amend my taxes Your meal or entertainment expense is not subject to the 50% limit if the expense meets one of the following exceptions. How do i amend my taxes Employee's reimbursed expenses. How do i amend my taxes   If you are an employee, you are not subject to the 50% limit on expenses for which your employer reimburses you under an accountable plan. How do i amend my taxes Accountable plans are discussed later under Reimbursements . How do i amend my taxes Individuals subject to “hours of service” limits. How do i amend my taxes   You can deduct a higher percentage of your meal expenses while traveling away from your tax home if the meals take place during or incident to any period subject to the Department of Transportation's “hours of service” limits. How do i amend my taxes The percentage is 80%. How do i amend my taxes   Individuals subject to the Department of Transportation's “hours of service” limits include the following persons. How do i amend my taxes Certain air transportation workers (such as pilots, crew, dispatchers, mechanics, and control tower operators) who are under Federal Aviation Administration regulations. How do i amend my taxes Interstate truck operators and bus drivers who are under Department of Transportation regulations. How do i amend my taxes Certain railroad employees (such as engineers, conductors, train crews, dispatchers, and control operations personnel) who are under Federal Railroad Administration regulations. How do i amend my taxes Certain merchant mariners who are under Coast Guard regulations. How do i amend my taxes Other exceptions. How do i amend my taxes   There are also exceptions for the self-employed, advertising expenses, selling meals or entertainment, and charitable sports events. How do i amend my taxes These are discussed in Publication 463. How do i amend my taxes Figure 26-A. How do i amend my taxes Does the 50% Limit Apply to Your Expenses? There are exceptions to these rules. How do i amend my taxes See Exceptions to the 50% Limit . How do i amend my taxes Please click here for the text description of the image. How do i amend my taxes Entertainment expenses: 50% limit What Entertainment Expenses Are Deductible? This section explains different types of entertainment expenses you may be able to deduct. How do i amend my taxes Entertainment. How do i amend my taxes    Entertainment includes any activity generally considered to provide entertainment, amusement, or recreation. How do i amend my taxes Examples include entertaining guests at nightclubs; at social, athletic, and sporting clubs; at theaters; at sporting events; or on hunting, fishing, vacation, and similar trips. How do i amend my taxes A meal as a form of entertainment. How do i amend my taxes   Entertainment includes the cost of a meal you provide to a customer or client, whether the meal is a part of other entertainment or by itself. How do i amend my taxes A meal expense includes the cost of food, beverages, taxes, and tips for the meal. How do i amend my taxes To deduct an entertainment-related meal, you or your employee must be present when the food or beverages are provided. How do i amend my taxes You cannot claim the cost of your meal both as an entertainment expense and as a travel expense. How do i amend my taxes Separating costs. How do i amend my taxes   If you have one expense that includes the costs of entertainment and other services (such as lodging or transportation), you must allocate that expense between the cost of entertainment and the cost of other services. How do i amend my taxes You must have a reasonable basis for making this allocation. How do i amend my taxes For example, you must allocate your expenses if a hotel includes entertainment in its lounge on the same bill with your room charge. How do i amend my taxes Taking turns paying for meals or entertainment. How do i amend my taxes   If a group of business acquaintances take turns picking up each others' meal or entertainment checks without regard to whether any business purposes are served, no member of the group can deduct any part of the expense. How do i amend my taxes Lavish or extravagant expenses. How do i amend my taxes   You cannot deduct expenses for entertainment that are lavish or extravagant. How do i amend my taxes An expense is not considered lavish or extravagant if it is reasonable considering the facts and circumstances. How do i amend my taxes Expenses will not be disallowed just because they are more than a fixed dollar amount or take place at deluxe restaurants, hotels, nightclubs, or resorts. How do i amend my taxes Trade association meetings. How do i amend my taxes    You can deduct entertainment expenses that are directly related to, and necessary for, attending business meetings or conventions of certain exempt organizations if the expenses of your attendance are related to your active trade or business. How do i amend my taxes These organizations include business leagues, chambers of commerce, real estate boards, trade associations, and professional associations. How do i amend my taxes Entertainment tickets. How do i amend my taxes   Generally, you cannot deduct more than the face value of an entertainment ticket, even if you paid a higher price. How do i amend my taxes For example, you cannot deduct service fees you pay to ticket agencies or brokers or any amount over the face value of the tickets you pay to scalpers. How do i amend my taxes What Entertainment Expenses Are Not Deductible? This section explains different types of entertainment expenses you generally may not be able to deduct. How do i amend my taxes Club dues and membership fees. How do i amend my taxes   You cannot deduct dues (including initiation fees) for membership in any club organized for: Business, Pleasure, Recreation, or Other social purpose. How do i amend my taxes This rule applies to any membership organization if one of its principal purposes is either: To conduct entertainment activities for members or their guests, or To provide members or their guests with access to entertainment facilities. How do i amend my taxes   The purposes and activities of a club, not its name, will determine whether or not you can deduct the dues. How do i amend my taxes You cannot deduct dues paid to: Country clubs, Golf and athletic clubs, Airline clubs, Hotel clubs, and Clubs operated to provide meals under circumstances generally considered to be conducive to business discussions. How do i amend my taxes Entertainment facilities. How do i amend my taxes   Generally, you cannot deduct any expense for the use of an entertainment facility. How do i amend my taxes This includes expenses for depreciation and operating costs such as rent, utilities, maintenance, and protection. How do i amend my taxes   An entertainment facility is any property you own, rent, or use for entertainment. How do i amend my taxes Examples include a yacht, hunting lodge, fishing camp, swimming pool, tennis court, bowling alley, car, airplane, apartment, hotel suite, or home in a vacation resort. How do i amend my taxes Out-of-pocket expenses. How do i amend my taxes   You can deduct out-of-pocket expenses, such as for food and beverages, catering, gas, and fishing bait, that you provided during entertainment at a facility. How do i amend my taxes These are not expenses for the use of an entertainment facility. How do i amend my taxes However, these expenses are subject to the directly-related and associated tests and to the 50% Limit discussed earlier. How do i amend my taxes Additional information. How do i amend my taxes   For more information on entertainment expenses, including discussions of the directly-related and associated tests, see chapter 2 of Publication 463. How do i amend my taxes Gift Expenses If you give gifts in the course of your trade or business, you can deduct all or part of the cost. How do i amend my taxes This section explains the limits and rules for deducting the costs of gifts. How do i amend my taxes $25 limit. How do i amend my taxes   You can deduct no more than $25 for business gifts you give directly or indirectly to each person during your tax year. How do i amend my taxes A gift to a company that is intended for the eventual personal use or benefit of a particular person or a limited class of people will be considered an indirect gift to that particular person or to the individuals within that class of people who receive the gift. How do i amend my taxes   If you give a gift to a member of a customer's family, the gift is generally considered to be an indirect gift to the customer. How do i amend my taxes This rule does not apply if you have a bona fide, independent business connection with that family member and the gift is not intended for the customer's eventual use or benefit. How do i amend my taxes   If you and your spouse both give gifts, both of you are treated as one taxpayer. How do i amend my taxes It does not matter whether you have separate businesses, are separately employed, or whether each of you has an independent connection with the recipient. How do i amend my taxes If a partnership gives gifts, the partnership and the partners are treated as one taxpayer. How do i amend my taxes Incidental costs. How do i amend my taxes   Incidental costs, such as engraving on jewelry, or packaging, insuring, and mailing, are generally not included in determining the cost of a gift for purposes of the $25 limit. How do i amend my taxes   A cost is incidental only if it does not add substantial value to the gift. How do i amend my taxes For example, the cost of customary gift wrapping is an incidental cost. How do i amend my taxes However, the purchase of an ornamental basket for packaging fruit is not an incidental cost if the value of the basket is substantial compared to the value of the fruit. How do i amend my taxes Exceptions. How do i amend my taxes   The following items are not considered gifts for purposes of the $25 limit. How do i amend my taxes An item that costs $4 or less and: Has your name clearly and permanently imprinted on the gift, and Is one of a number of identical items you widely distribute. How do i amend my taxes Examples include pens, desk sets, and plastic bags and cases. How do i amend my taxes Signs, display racks, or other promotional material to be used on the business premises of the recipient. How do i amend my taxes Gift or entertainment. How do i amend my taxes   Any item that might be considered either a gift or entertainment generally will be considered entertainment. How do i amend my taxes However, if you give a customer packaged food or beverages you intend the customer to use at a later date, treat it as a gift. How do i amend my taxes    If you give a customer tickets to a theater performance or sporting event and you do not go with the customer to the performance or event, you have a choice. How do i amend my taxes You can treat the cost of the tickets as either a gift expense or an entertainment expense, whichever is to your advantage. How do i amend my taxes    If you go with the customer to the event, you must treat the cost of the tickets as an entertainment expense. How do i amend my taxes You cannot choose, in this case, to treat the cost of the tickets as a gift expense. How do i amend my taxes Transportation Expenses This section discusses expenses you can deduct for business transportation when you are not traveling away from home as defined earlier under Travel Expenses . How do i amend my taxes These expenses include the cost of transportation by air, rail, bus, taxi, etc. How do i amend my taxes , and the cost of driving and maintaining your car. How do i amend my taxes Transportation expenses include the ordinary and necessary costs of all of the following. How do i amend my taxes Getting from one workplace to another in the course of your business or profession when you are traveling within the area of your tax home. How do i amend my taxes (Tax home is defined earlier under Travel Expenses . How do i amend my taxes ) Visiting clients or customers. How do i amend my taxes Going to a business meeting away from your regular workplace. How do i amend my taxes Getting from your home to a temporary workplace when you have one or more regular places of work. How do i amend my taxes These temporary workplaces can be either within the area of your tax home or outside that area. How do i amend my taxes Transportation expenses do not include expenses you have while traveling away from home overnight. How do i amend my taxes Those expenses are travel expenses, discussed earlier. How do i amend my taxes However, if you use your car while traveling away from home overnight, use the rules in this section to figure your car expense deduction. How do i amend my taxes See Car Expenses , later. How do i amend my taxes Illustration of transportation expenses. How do i amend my taxes    Figure 26-B illustrates the rules for when you can deduct transportation expenses when you have a regular or main job away from your home. How do i amend my taxes You may want to refer to it when deciding whether you can deduct your transportation expenses. How do i amend my taxes Daily transportation expenses you incur while traveling from home to one or more regular places of business are generally nondeductible commuting expenses. How do i amend my taxes However, there are many exceptions for deducting transportation expenses, like whether your work location is temporary (inside or outside the metropolitan area), traveling for same trade or business, or if you have a home office. How do i amend my taxes Temporary work location. How do i amend my taxes   If you have one or more regular work locations away from your home and you commute to a temporary work location in the same trade or business, you can deduct the expenses of the daily round-trip transportation between your home and the temporary location, regardless of distance. How do i amend my taxes   If your employment at a work location is realistically expected to last (and does in fact last) for 1 year or less, the employment is temporary unless there are facts and circumstances that would indicate otherwise. How do i amend my taxes   If your employment at a work location is realistically expected to last for more than 1 year or if there is no realistic expectation that the employment will last for 1 year or less, the employment is not temporary, regardless of whether it actually lasts for more than 1 year. How do i amend my taxes   If employment at a work location initially is realistically expected to last for 1 year or less, but at some later date the employment is realistically expected to last more than 1 year, that employment will be treated as temporary (unless there are facts and circumstances that would indicate otherwise) until your expectation changes. How do i amend my taxes It will not be treated as temporary after the date you determine it will last more than 1 year. How do i amend my taxes   If the temporary work location is beyond the general area of your regular place of work and you stay overnight, you are traveling away from home. How do i amend my taxes You may have deductible travel expenses as discussed earlier in this chapter. How do i amend my taxes No regular place of work. How do i amend my taxes   If you have no regular place of work but ordinarily work in the metropolitan area where you live, you can deduct daily transportation costs between home and a temporary work site outside that metropolitan area. How do i amend my taxes   Generally, a metropolitan area includes the area within the city limits and the suburbs that are considered part of that metropolitan area. How do i amend my taxes   You cannot deduct daily transportation costs between your home and temporary work sites within your metropolitan area. How do i amend my taxes These are nondeductible commuting expenses. How do i amend my taxes Two places of work. How do i amend my taxes   If you work at two places in one day, whether or not for the same employer, you can deduct the expense of getting from one workplace to the other. How do i amend my taxes However, if for some personal reason you do not go directly from one location to the other, you cannot deduct more than the amount it would have cost you to go directly from the first location to the second. How do i amend my taxes   Transportation expenses you have in going between home and a part-time job on a day off from your main job are commuting expenses. How do i amend my taxes You cannot deduct them. How do i amend my taxes Armed Forces reservists. How do i amend my taxes   A meeting of an Armed Forces reserve unit is a second place of business if the meeting is held on a day on which you work at your regular job. How do i amend my taxes You can deduct the expense of getting from one workplace to the other as just discussed under Two places of work , earlier. How do i amend my taxes   You usually cannot deduct the expense if the reserve meeting is held on a day on which you do not work at your regular job. How do i amend my taxes In this case, your transportation generally is a nondeductible commuting expense. How do i amend my taxes However, you can deduct your transportation expenses if the location of the meeting is temporary and you have one or more regular places of work. How do i amend my taxes   If you ordinarily work in a particular metropolitan area but not at any specific location and the reserve meeting is held at a temporary location outside that metropolitan area, you can deduct your transportation expenses. How do i amend my taxes   If you travel away from home overnight to attend a guard or reserve meeting, you can deduct your travel expenses. How do i amend my taxes These expenses are discussed earlier under Travel Expenses . How do i amend my taxes   If you travel more than 100 miles away from home in connection with your performance of services as a member of the reserves, you may be able to deduct some of your reserve-related travel costs as an adjustment to income rather than as an itemized deduction. How do i amend my taxes See Armed Forces reservists traveling more than 100 miles from home under Special Rules, later. How do i amend my taxes Commuting expenses. How do i amend my taxes   You cannot deduct the costs of taking a bus, trolley, subway, or taxi, or of driving a car between your home and your main or regular place of work. How do i amend my taxes These costs are personal commuting expenses. How do i amend my taxes You cannot deduct commuting expenses no matter how far your home is from your regular place of work. How do i amend my taxes You cannot deduct commuting expenses even if you work during the commuting trip. How do i amend my taxes Example. How do i amend my taxes You sometimes use your cell phone to make business calls while commuting to and from work. How do i amend my taxes Sometimes business associates ride with you to and from work, and you have a business discussion in the car. How do i amend my taxes These activities do not change the trip from personal to business. How do i amend my taxes You cannot deduct your commuting expenses. How do i amend my taxes Parking fees. How do i amend my taxes   Fees you pay to park your car at your place of business are nondeductible commuting expenses. How do i amend my taxes You can, however, deduct business-related parking fees when visiting a customer or client. How do i amend my taxes Advertising display on car. How do i amend my taxes   Putting display material that advertises your business on your car does not change the use of your car from personal use to business use. How do i amend my taxes If you use this car for commuting or other personal uses, you still cannot deduct your expenses for those uses. How do i amend my taxes Car pools. How do i amend my taxes   You cannot deduct the cost of using your car in a nonprofit car pool. How do i amend my taxes Do not include payments you receive from the passengers in your income. How do i amend my taxes These payments are considered reimbursements of your expenses. How do i amend my taxes However, if you operate a car pool for a profit, you must include payments from passengers in your income. How do i amend my taxes You can then deduct your car expenses (using the rules in this chapter). How do i amend my taxes Hauling tools or instruments. How do i amend my taxes   Hauling tools or instruments in your car while commuting to and from work does not make your car expenses deductible. How do i amend my taxes However, you can deduct any additional costs you have for hauling tools or instruments (such as for renting a trailer you tow with your car). How do i amend my taxes Union members' trips from a union hall. How do i amend my taxes   If you get your work assignments at a union hall and then go to your place of work, the costs of getting from the union hall to your place of work are nondeductible commuting expenses. How do i amend my taxes Although you need the union to get your work assignments, you are employed where you work, not where the union hall is located. How do i amend my taxes Office in the home. How do i amend my taxes   If you have an office in your home that qualifies as a principal place of business, you can deduct your daily transportation costs between your home and another work location in the same trade or business. How do i amend my taxes (See chapter 28 for information on determining if your home office qualifies as a principal place of business. How do i amend my taxes ) Figure 26-B. How do i amend my taxes When Are Transportation Expenses Deductible? Most employees and self-employed persons can use this chart. How do i amend my taxes (Do not use this chart if your home is your principal place of business. How do i amend my taxes See Office in the home . How do i amend my taxes ) Please click here for the text description of the image. How do i amend my taxes Figure 26-B. How do i amend my taxes Local Transportation Examples of deductible transportation. How do i amend my taxes   The following examples show when you can deduct transportation expenses based on the location of your work and your home. How do i amend my taxes Example 1. How do i amend my taxes You regularly work in an office in the city where you live. How do i amend my taxes Your employer sends you to a 1-week training session at a different office in the same city. How do i amend my taxes You travel directly from your home to the training location and return each day. How do i amend my taxes You can deduct the cost of your daily round-trip transportation between your home and the training location. How do i amend my taxes Example 2. How do i amend my taxes Your principal place of business is in your home. How do i amend my taxes You can deduct the cost of round-trip transportation between your qualifying home office and your client's or customer's place of business. How do i amend my taxes Example 3. How do i amend my taxes You have no regular office, and you do not have an office in your home. How do i amend my taxes In this case, the location of your first business contact inside the metropolitan area is considered your office. How do i amend my taxes Transportation expenses between your home and this first contact are nondeductible commuting expenses. How do i amend my taxes Transportation expenses between your last business contact and your home are also nondeductible commuting expenses. How do i amend my taxes While you cannot deduct the costs of these first and last trips, you can deduct the costs of going from one client or customer to another. How do i amend my taxes With no regular or home office, the costs of travel between two or more business contacts in a metropolitan area are deductible while the costs of travel between the home to (and from) business contacts are not deductible. How do i amend my taxes Car Expenses If you use your car for business purposes, you may be able to deduct car expenses. How do i amend my taxes You generally can use one of the two following methods to figure your deductible expenses. How do i amend my taxes Standard mileage rate. How do i amend my taxes Actual car expenses. How do i amend my taxes If you use actual car expenses to figure your deduction for a car you lease, there are rules that affect the amount of your lease payments you can deduct. How do i amend my taxes See Leasing a car under Actual Car Expenses, later. How do i amend my taxes In this chapter, “car” includes a van, pickup, or panel truck. How do i amend my taxes Rural mail carriers. How do i amend my taxes   If you are a rural mail carrier, you may be able to treat the amount of qualified reimbursement you received as the amount of your allowable expense. How do i amend my taxes Because the qualified reimbursement is treated as paid under an accountable plan, your employer should not include the amount of reimbursement in your income. How do i amend my taxes   If your vehicle expenses are more than the amount of your reimbursement, you can deduct the unreimbursed expenses as an itemized deduction on Schedule A (Form 1040). How do i amend my taxes You must complete Form 2106 and attach it to your Form 1040. How do i amend my taxes   A “qualified reimbursement” is the reimbursement you receive that meets both of the following conditions. How do i amend my taxes It is given as an equipment maintenance allowance (EMA) to employees of the U. How do i amend my taxes S. How do i amend my taxes Postal Service. How do i amend my taxes It is at the rate contained in the 1991 collective bargaining agreement. How do i amend my taxes Any later agreement cannot increase the qualified reimbursement amount by more than the rate of inflation. How do i amend my taxes See your employer for information on your reimbursement. How do i amend my taxes If you are a rural mail carrier and received a qualified reimbursement, you cannot use the standard mileage rate. How do i amend my taxes Standard Mileage Rate You may be able to use the standard mileage rate to figure the deductible costs of operating your car for business purposes. How do i amend my taxes For 2013, the standard mileage rate for business use is 56½ cents per mile. How do i amend my taxes If you use the standard mileage rate for a year, you cannot deduct your actual car expenses for that year, but see Parking fees and tolls, later. How do i amend my taxes You generally can use the standard mileage rate whether or not you are reimbursed and whether or not any reimbursement is more or less than the amount figured using the standard mileage rate. How do i amend my taxes See Reimbursements under How To Report, later. How do i amend my taxes Choosing the standard mileage rate. How do i amend my taxes   If you want to use the standard mileage rate for a car you own, you must choose to use it in the first year the car is available for use in your business. How do i amend my taxes Then in later years, you can choose to use either the standard mileage rate or actual expenses. How do i amend my taxes   If you want to use the standard mileage rate for a car you lease, you must use it for the entire lease period. How do i amend my taxes   You must make the choice to use the standard mileage rate by the due date (including extensions) of your return. How do i amend my taxes You cannot revoke the choice. How do i amend my taxes However, in a later year, you can switch from the standard mileage rate to the actual expenses method. How do i amend my taxes If you change to the actual expenses method in a later year, but before your car is fully depreciated, you have to estimate the remaining useful life of the car and use straight line depreciation. How do i amend my taxes Example. How do i amend my taxes Larry is an employee who occasionally uses his own car for business purposes. How do i amend my taxes He purchased the car in 2011, but he did not claim any unreimburse
Español

Department of Transportation (DOT)

The Department of Transportation is responsible for planning and coordinating federal transportation projects. It also sets safety regulations for all major modes of transportation.

The How Do I Amend My Taxes

How do i amend my taxes 5. How do i amend my taxes   Manufacturers Taxes Table of Contents Importer. How do i amend my taxes Use considered sale. How do i amend my taxes Lease considered sale. How do i amend my taxes Bonus goods. How do i amend my taxes Taxable Event ExemptionsRequirements for Exempt Sales Credits or Refunds Sport Fishing EquipmentRelated person. How do i amend my taxes Bows, Quivers, Broadheads, and Points Arrow ShaftsExemption for certain wooden arrows. How do i amend my taxes CoalExported. How do i amend my taxes Taxable TiresQualifying intercity or local bus. How do i amend my taxes Qualifying school bus. How do i amend my taxes Gas Guzzler TaxVehicles not subject to tax. How do i amend my taxes Imported automobiles. How do i amend my taxes VaccinesConditions to allowance. How do i amend my taxes Taxable Medical Devices The following discussion of manufacturers taxes applies to the tax on: Sport fishing equipment; Fishing rods and fishing poles; Electric outboard motors; Fishing tackle boxes; Bows, quivers, broadheads, and points; Arrow shafts; Coal; Taxable tires; Gas guzzler automobiles; and Vaccines. How do i amend my taxes Manufacturer. How do i amend my taxes   The term “manufacturer” includes a producer or importer. How do i amend my taxes A manufacturer is any person who produces a taxable article from new or raw material, or from scrap, salvage, or junk material, by processing or changing the form of an article or by combining or assembling two or more articles. How do i amend my taxes If you furnish the materials and keep title to those materials and to the finished article, you are considered the manufacturer even though another person actually manufactures the taxable article. How do i amend my taxes   A manufacturer who sells a taxable article in knockdown (unassembled) condition is liable for the tax. How do i amend my taxes The person who buys these component parts and assembles a taxable article may also be liable for tax as a further manufacturer depending on the labor, material, and overhead required to assemble the completed article if the article is assembled for business use. How do i amend my taxes Importer. How do i amend my taxes   An importer is a person who brings a taxable article into the United States, or withdraws a taxable article from a customs bonded warehouse for sale or use in the United States. How do i amend my taxes Sale. How do i amend my taxes   A sale is the transfer of the title to, or the substantial incidents of ownership in, an article to a buyer for consideration that may consist of money, services, or other things. How do i amend my taxes Use considered sale. How do i amend my taxes   A manufacturer who uses a taxable article is liable for the tax in the same manner as if it were sold. How do i amend my taxes Lease considered sale. How do i amend my taxes   The lease of an article (including any renewal or extension of the lease) by the manufacturer is generally considered a taxable sale. How do i amend my taxes However, for the gas guzzler tax, only the first lease (excluding any renewal or extension) of the automobile by the manufacturer is considered a sale. How do i amend my taxes Manufacturers taxes based on sale price. How do i amend my taxes   The manufacturers taxes imposed on the sale of sport fishing equipment, electric outboard motors, and bows are based on the sale price of the article. How do i amend my taxes The taxes imposed on coal are based either on the sale price or the weight. How do i amend my taxes   The price for which an article is sold includes the total consideration paid for the article, whether that consideration is in the form of money, services, or other things. How do i amend my taxes However, you include certain charges made when a taxable article is sold and you exclude others. How do i amend my taxes To figure the price on which you base the tax, use the following rules. How do i amend my taxes Include both the following charges in the price. How do i amend my taxes Any charge for coverings or containers (regardless of their nature). How do i amend my taxes Any charge incident to placing the article in a condition packed ready for shipment. How do i amend my taxes Exclude all the following amounts from the price. How do i amend my taxes The manufacturers excise tax, whether or not it is stated as a separate charge. How do i amend my taxes The transportation charges pursuant to the sale. How do i amend my taxes The cost of transportation of goods to a warehouse before their bona fide sale is not excludable. How do i amend my taxes Delivery, insurance, installation, retail dealer preparation charges, and other charges you incur in placing the article in the hands of the purchaser under a bona fide sale. How do i amend my taxes Discounts, rebates, and similar allowances actually granted to the purchaser. How do i amend my taxes Local advertising charges. How do i amend my taxes A charge made separately when the article is sold and that qualifies as a charge for “local advertising” may, within certain limits, be excluded from the sale price. How do i amend my taxes Charges for warranty paid at the purchaser's option. How do i amend my taxes However, a charge for a warranty of an article that the manufacturer requires the purchaser to pay to obtain the article is included in the sale price on which the tax is figured. How do i amend my taxes Bonus goods. How do i amend my taxes   Allocate the sale price if you give free nontaxable goods with the purchase of taxable merchandise. How do i amend my taxes Figure the tax only on the sale price attributable to the taxable articles. How do i amend my taxes Example. How do i amend my taxes A manufacturer sells a quantity of taxable articles and gives the purchaser certain nontaxable articles as a bonus. How do i amend my taxes The sale price of the shipment is $1,500. How do i amend my taxes The normal sale price is $2,000: $1,500 for the taxable articles and $500 for the nontaxable articles. How do i amend my taxes Since the taxable items represent 75% of the normal sale price, the tax is based on 75% of the actual sale price, or $1,125 (75% of $1,500). How do i amend my taxes The remaining $375 is allocated to the nontaxable articles. How do i amend my taxes Taxable Event Tax attaches when the title to the article sold passes from the manufacturer to the buyer. How do i amend my taxes When the title passes depends on the intention of the parties as gathered from the contract of sale. How do i amend my taxes In the absence of expressed intention, the legal rules of presumption followed in the jurisdiction where the sale occurs determine when title passes. How do i amend my taxes If the taxable article is used by the manufacturer, the tax attaches at the time use begins. How do i amend my taxes The manufacturer is liable for the tax. How do i amend my taxes Partial payments. How do i amend my taxes   The tax applies to each partial payment received when taxable articles are: Leased, Sold conditionally, Sold on installment with chattel mortgage, or Sold on installment with title to pass in the future. How do i amend my taxes To figure the tax, multiply the partial payment by the tax rate in effect at the time of the payment. How do i amend my taxes Exemptions The following sales by the manufacturer are exempt from the manufacturers tax. How do i amend my taxes Sale of an article to a state or local government for the exclusive use of the state or local government. How do i amend my taxes This exemption does not apply to the taxes on coal, gas guzzlers, and vaccines. How do i amend my taxes State is defined in Definitions in chapter 1. How do i amend my taxes Sale of an article to a nonprofit educational organization for its exclusive use. How do i amend my taxes This exemption does not apply to the taxes on coal, gas guzzlers, and vaccines. How do i amend my taxes Nonprofit educational organization is defined under Communications Tax in chapter 4. How do i amend my taxes Sale of an article to a qualified blood collector organization. How do i amend my taxes This exemption does not apply to gas guzzlers, recreational equipment, and vaccines. How do i amend my taxes Qualified blood collector organizations are defined under Communications Tax in chapter 4. How do i amend my taxes Sale of an article for use by the purchaser as supplies for vessels. How do i amend my taxes This exemption does not apply to the taxes on coal and vaccines. How do i amend my taxes Supplies for vessels means ships' stores, sea stores, or legitimate equipment on vessels of war of the United States or any foreign nation, vessels employed in the fisheries or whaling business, or vessels actually engaged in foreign trade. How do i amend my taxes Sale of an article for use by the purchaser for further manufacture, or for resale by the purchaser to a second purchaser for use by the second purchaser for further manufacture. How do i amend my taxes This exemption does not apply to the tax on coal and tires. How do i amend my taxes Use for further manufacture means use in the manufacture or production of an article subject to the manufacturers excise taxes. How do i amend my taxes If you buy articles tax free and resell or use them other than in the manufacture of another article, you are liable for the tax on their resale or use just as if you had manufactured and sold them. How do i amend my taxes Sale of an article for export or for resale by the purchaser to a second purchaser for export. How do i amend my taxes The article may be exported to a foreign country or to a possession of the United States. How do i amend my taxes A vaccine shipped to a possession of the United States is not considered to be exported. How do i amend my taxes If an article is sold tax free for export and the manufacturer does not receive proof of export, described later, the manufacturer is liable for the tax. How do i amend my taxes Sales of articles of native Indian handicraft, such as bows and arrow shafts, manufactured by Indians on reservations, in Indian schools, or under U. How do i amend my taxes S. How do i amend my taxes jurisdiction in Alaska. How do i amend my taxes For tire exemptions, see section 4221(e)(2). How do i amend my taxes Requirements for Exempt Sales The following requirements must be met for a sale to be exempt from the manufacturers tax. How do i amend my taxes Registration requirements. How do i amend my taxes   The manufacturer, first purchaser, and second purchaser in the case of resales must be registered. How do i amend my taxes See the Form 637 instructions for more information. How do i amend my taxes Exceptions to registration requirements. How do i amend my taxes   Registration is not required for: State or local governments, Foreign purchasers of articles sold or resold for export, The United States, or Parties to a sale of supplies for vessels and aircraft. How do i amend my taxes Certification requirement. How do i amend my taxes   If the purchaser is required to be registered, the purchaser must give the manufacturer its registration number and certify the exempt purpose for which the article will be used. How do i amend my taxes The information must be in writing and may be noted on the purchase order or other document furnished by the purchaser to the seller in connection with the sale. How do i amend my taxes   For a sale to a state or local government, an exemption certificate must be signed by an officer or employee authorized by the state or local government. How do i amend my taxes See Regulations section 48. How do i amend my taxes 4221-5(c) for the certificate requirements. How do i amend my taxes   For sales for use as supplies for vessels and aircraft, if the manufacturer and purchaser are not registered, the owner or agent of the vessel must provide an exemption certificate to the manufacturer before or at the time of sale. How do i amend my taxes See Regulations section 48. How do i amend my taxes 4221-4(d) for the certificate requirements. How do i amend my taxes Proof of export requirement. How do i amend my taxes   Within 6 months of the date of sale or shipment by the manufacturer, whichever is earlier, the manufacturer must receive proof of exportation. How do i amend my taxes See Regulations section 48. How do i amend my taxes 4221-3(d) for evidence that qualifies as proof of exportation. How do i amend my taxes Proof of resale for further manufacture requirement. How do i amend my taxes   Within 6 months of the date of sale or shipment by the manufacturer, whichever is earlier, the manufacturer must receive proof that the article has been resold for use in further manufacture. How do i amend my taxes See Regulations section 48. How do i amend my taxes 4221-2(c) for evidence that qualifies as proof of resale. How do i amend my taxes Information to be furnished to purchaser. How do i amend my taxes   The manufacturer must indicate to the purchaser that the articles normally would be subject to tax and are being sold tax free for an exempt purpose because the purchaser has provided the required certificate. How do i amend my taxes Credits or Refunds The manufacturer may be eligible to obtain a credit or refund of the manufacturers tax for certain uses, sales, exports, and price readjustments. How do i amend my taxes The claim must set forth in detail the facts upon which the claim is based. How do i amend my taxes Uses, sales, and exports. How do i amend my taxes   A credit or refund (without interest) of the manufacturers taxes may be allowable if a tax-paid article is, by any person: Exported, Used or sold for use as supplies for vessels (except for coal and vaccines), Sold to a state or local government for its exclusive use (except for coal, gas guzzlers, and vaccines), Sold to a nonprofit educational organization for its exclusive use (except for coal, gas guzzlers, and vaccines), Sold to a qualified blood collector organization for its exclusive use (except for gas guzzlers, recreational equipment, and vaccines), or Used for further manufacture of another article subject to the manufacturers taxes (except for coal). How do i amend my taxes Export. How do i amend my taxes   If a tax-paid article is exported, the exporter or shipper may claim a credit or refund if the manufacturer waives its right to claim the credit or refund. How do i amend my taxes In the case of a tax-paid article used to make another taxable article, the subsequent manufacturer may claim the credit or refund. How do i amend my taxes Price readjustments. How do i amend my taxes   In addition, a credit or refund (without interest) may be allowable for a tax-paid article for which the price is readjusted by reason of return or repossession of the article or a bona fide discount, rebate, or allowance for taxes based on price. How do i amend my taxes Conditions to allowance. How do i amend my taxes   To claim a credit or refund in the case of export; supplies for vessels; or sales to a state or local government, nonprofit educational organization, or qualified blood collector organization; the person who paid the tax must certify on the claim that one of the following applies and that the claimant has the required supporting information. How do i amend my taxes The claimant sold the article at a tax-excluded price. How do i amend my taxes The person has repaid, or agreed to repay, the tax to the ultimate vendor of the article. How do i amend my taxes The person has obtained the written consent of the ultimate vendor to make the claim. How do i amend my taxes The ultimate vendor generally is the seller making the sale that gives rise to the overpayment of tax. How do i amend my taxes Claim for further manufacture. How do i amend my taxes   To claim a credit or refund for further manufacture, the claimant must include a statement that contains the following. How do i amend my taxes The name and address of the manufacturer and the date of payment. How do i amend my taxes An identification of the article for which the credit or refund is claimed. How do i amend my taxes The amount of tax paid on the article and the date on which it was paid. How do i amend my taxes Information indicating that the article was used as material in the manufacture or production of, or as a component part of, a second article manufactured or produced by the manufacturer, or was sold on or in connection with, or with the sale of a second article manufactured or produced by the manufacturer. How do i amend my taxes An identification of the second article. How do i amend my taxes   For claims by the exporter or shipper, the claim must contain the proof of export and a statement signed by the person that paid the tax waiving the right to claim a credit or refund. How do i amend my taxes The statement must include the amount of tax paid, the date of payment, and the office to which it was paid. How do i amend my taxes Claim for price readjustment. How do i amend my taxes   To claim a credit or refund for a price readjustment, the person who paid the tax must include with the claim, a statement that contains the following. How do i amend my taxes A description of the circumstances that gave rise to the price readjustment. How do i amend my taxes An identification of the article whose price was readjusted. How do i amend my taxes The price at which the article was sold. How do i amend my taxes The amount of tax paid on the article and the date on which it was paid. How do i amend my taxes The name and address of the purchaser. How do i amend my taxes The amount repaid to the purchaser or credited to the purchaser's account. How do i amend my taxes Sport Fishing Equipment A tax of 10% of the sale price is imposed on many articles of sport fishing equipment sold by the manufacturer. How do i amend my taxes This includes any parts or accessories sold on or in connection with the sale of those articles. How do i amend my taxes Pay this tax with Form 720. How do i amend my taxes No tax deposits are required. How do i amend my taxes Sport fishing equipment includes all the following items. How do i amend my taxes Fishing rods and poles (and component parts), fishing reels, fly fishing lines, and other fishing lines not over 130 pounds test, fishing spears, spear guns, and spear tips. How do i amend my taxes Items of terminal tackle, including leaders, artificial lures, artificial baits, artificial flies, fishing hooks, bobbers, sinkers, snaps, drayles, and swivels (but not including natural bait or any item of terminal tackle designed for use and ordinarily used on fishing lines not described in (1)). How do i amend my taxes The following items of fishing supplies and accessories: fish stringers, creels, bags, baskets, and other containers designed to hold fish, portable bait containers, fishing vests, landing nets, gaff hooks, fishing hook disgorgers, and dressing for fishing lines and artificial flies. How do i amend my taxes Fishing tip-ups and tilts. How do i amend my taxes Fishing rod belts, fishing rodholders, fishing harnesses, fish fighting chairs, fishing outriggers, and fishing downriggers. How do i amend my taxes See Revenue Ruling 88-52 in Cumulative Bulletin 1988-1 for a more complete description of the items of taxable equipment. How do i amend my taxes Fishing rods and fishing poles. How do i amend my taxes   The tax on fishing rods and fishing poles (and component parts) is 10% of the sales price not to exceed $10 per article. How do i amend my taxes The tax is paid by the manufacturer, producer, or importer. How do i amend my taxes Fishing tackle boxes. How do i amend my taxes   The tax on fishing tackle boxes is 3% of the sales price. How do i amend my taxes The tax is paid by the manufacturer, producer, or importer. How do i amend my taxes Electric outboard boat motors. How do i amend my taxes   A tax of 3% of the sale price is imposed on the sale by the manufacturer of electric outboard motors. How do i amend my taxes This includes any parts or accessories sold on or in connection with the sale of those articles. How do i amend my taxes Certain equipment resale. How do i amend my taxes   The tax on the sale of sport fishing equipment is imposed a second time under the following circumstances. How do i amend my taxes If the manufacturer sells a taxable article to any person, the manufacturer is liable for the tax. How do i amend my taxes If the purchaser or any other person then sells it to a person who is related (discussed next) to the manufacturer, that related person is liable for a second tax on any subsequent sale of the article. How do i amend my taxes The second tax, however, is not imposed if the constructive sale price rules under section 4216(b) apply to the sale by the manufacturer. How do i amend my taxes   If the second tax is imposed, a credit for tax previously paid by the manufacturer is available provided the related person can document the tax paid. How do i amend my taxes The documentation requirement is generally satisfied only through submission of copies of actual records of the person that previously paid the tax. How do i amend my taxes Related person. How do i amend my taxes   For the tax on sport fishing equipment, a person is a related person of the manufacturer if that person and the manufacturer have a relationship described in section 465(b)(3)(C). How do i amend my taxes Bows, Quivers, Broadheads, and Points The tax on bows is 11% (. How do i amend my taxes 11) of the sales price. How do i amend my taxes The tax is paid by the manufacturer, producer, or importer. How do i amend my taxes It applies to bows having a peak draw weight of 30 pounds or more. How do i amend my taxes The tax is also imposed on the sale of any part or accessory suitable for inclusion in or attachment to a taxable bow and any quiver, broadhead, or point suitable for use with arrows described below. How do i amend my taxes Pay this tax with Form 720. How do i amend my taxes No tax deposits are required. How do i amend my taxes Arrow Shafts The tax on arrow shafts is listed on Form 720. How do i amend my taxes The tax is paid by the manufacturer, producer, or importer of any arrow shaft (whether sold separately or incorporated as part of a finished or unfinished product) of a type used in the manufacture of any arrow that after its assembly meets either of the following conditions. How do i amend my taxes It measures 18 inches or more in overall length. How do i amend my taxes It measures less than 18 inches in overall length but is suitable for use with a taxable bow, described earlier. How do i amend my taxes Exemption for certain wooden arrows. How do i amend my taxes   After October 3, 2008, the tax does not apply to any shaft made of all natural wood with no laminations or artificial means of enhancing the spine of such shaft (whether sold separately or incorporated as part of a finished or unfinished product) and used in the manufacture of any arrow that after its assembly meets both of the following conditions. How do i amend my taxes It measures 5/16 of an inch or less in diameter. How do i amend my taxes It is not suitable for use with a taxable bow, described earlier. How do i amend my taxes Pay this tax with Form 720. How do i amend my taxes No tax deposits are required. How do i amend my taxes Coal A tax is imposed on the first sale of coal mined in the United States. How do i amend my taxes The producer of the coal is liable for the tax. How do i amend my taxes The producer is the person who has vested ownership of the coal under state law immediately after the coal is severed from the ground. How do i amend my taxes Determine vested ownership without regard to any contractual arrangement for the sale or other disposition of the coal or the payment of any royalties between the producer and third parties. How do i amend my taxes A producer includes any person who extracts coal from coal waste refuse piles (or from the silt waste product that results from the wet washing of coal). How do i amend my taxes The tax is not imposed on coal extracted from a riverbed by dredging if it can be shown that the coal has been taxed previously. How do i amend my taxes Tax rates. How do i amend my taxes   The tax on underground-mined coal is the lower of: $1. How do i amend my taxes 10 a ton, or 4. How do i amend my taxes 4% of the sale price. How do i amend my taxes   The tax on surface-mined coal is the lower of: 55 cents a ton, or 4. How do i amend my taxes 4% of the sale price. How do i amend my taxes   Coal will be taxed at the 4. How do i amend my taxes 4% rate if the selling price is less than $25 a ton for underground-mined coal and less than $12. How do i amend my taxes 50 a ton for surface-mined coal. How do i amend my taxes Apply the tax proportionately if a sale or use includes a portion of a ton. How do i amend my taxes Example. How do i amend my taxes If you sell 21,000 pounds (10. How do i amend my taxes 5 tons) of coal from an underground mine for $525, the price per ton is $50. How do i amend my taxes The tax is $1. How do i amend my taxes 10 × 10. How do i amend my taxes 5 tons ($11. How do i amend my taxes 55). How do i amend my taxes Coal production. How do i amend my taxes   Coal is produced from surface mines if all geological matter (trees, earth, rock) above the coal is removed before the coal is mined. How do i amend my taxes Treat coal removed by auger and coal reclaimed from coal waste refuse piles as produced from a surface mine. How do i amend my taxes   Treat coal as produced from an underground mine when the coal is not produced from a surface mine. How do i amend my taxes In some cases, a single mine may yield coal from both surface mining and underground mining. How do i amend my taxes Determine if the coal is from a surface mine or an underground mine for each ton of coal produced and not on a mine-by-mine basis. How do i amend my taxes Determining tonnage or selling price. How do i amend my taxes   The producer pays the tax on coal at the time of sale or use. How do i amend my taxes In figuring the selling price for applying the tax, the point of sale is f. How do i amend my taxes o. How do i amend my taxes b. How do i amend my taxes (free on board) mine or f. How do i amend my taxes o. How do i amend my taxes b. How do i amend my taxes cleaning plant if you clean the coal before selling it. How do i amend my taxes This applies even if you sell the coal for a delivered price. How do i amend my taxes The f. How do i amend my taxes o. How do i amend my taxes b. How do i amend my taxes mine or f. How do i amend my taxes o. How do i amend my taxes b. How do i amend my taxes cleaning plant is the point at which you figure the number of tons sold for applying the applicable tonnage rate, and the point at which you figure the sale price for applying the 4. How do i amend my taxes 4% rate. How do i amend my taxes   The tax applies to the full amount of coal sold. How do i amend my taxes However, the IRS allows a calculated reduction of the taxable weight of the coal for the weight of the moisture in excess of the coal's inherent moisture content. How do i amend my taxes Include in the sale price any additional charge for a freeze-conditioning additive in figuring the tax. How do i amend my taxes   Do not include in the sales price the excise tax imposed on coal. How do i amend my taxes Coal used by the producer. How do i amend my taxes   The tax on coal applies if the coal is used by the producer in other than a mining process. How do i amend my taxes A mining process means the same for this purpose as for percentage depletion. How do i amend my taxes For example, the tax does not apply if, before selling the coal, you break it, clean it, size it, or apply any other process considered mining under the rules for depletion. How do i amend my taxes In this case, the tax applies only when you sell the coal. How do i amend my taxes The tax does not apply to coal used as fuel in the coal drying process since it is considered to be used in a mining process. How do i amend my taxes However, the tax does apply when you use the coal as fuel or as an ingredient in making coke since the coal is not used in a mining process. How do i amend my taxes   You must use a constructive sale price to figure the tax under the 4. How do i amend my taxes 4% rate if you use the coal in other than a mining process. How do i amend my taxes Base your constructive sale price on sales of a like kind and grade of coal by you or other producers made f. How do i amend my taxes o. How do i amend my taxes b. How do i amend my taxes mine or cleaning plant. How do i amend my taxes Normally, you use the same constructive price used to figure your percentage depletion deduction. How do i amend my taxes Blending. How do i amend my taxes   If you blend surface-mined coal with underground-mined coal during the cleaning process, you must figure the excise tax on the sale of the blended, cleaned coal. How do i amend my taxes Figure the tax separately for each type of coal in the blend. How do i amend my taxes Base the tax on the amount of each type in the blend if you can determine the proportion of each type of coal contained in the final blend. How do i amend my taxes Base the tax on the ratio of each type originally put into the cleaning process if you cannot determine the proportion of each type of coal in the blend. How do i amend my taxes However, the tax is limited to 4. How do i amend my taxes 4% of the sale price per ton of the blended coal. How do i amend my taxes Exemption from tax. How do i amend my taxes   The tax does not apply to sales of lignite and imported coal. How do i amend my taxes The only other exemption from the tax on the sale of coal is for coal exported as discussed next. How do i amend my taxes Exported. How do i amend my taxes   The tax does not apply to the sale of coal if the coal is in the stream of export when sold by the producer and the coal is actually exported. How do i amend my taxes   Coal is in the stream of export when sold by the producer if the sale is a step in the exportation of the coal to its ultimate destination in a foreign country. How do i amend my taxes For example, coal is in the stream of export when: The coal is loaded on an export vessel and title is transferred from the producer to a foreign purchaser, or The producer sells the coal to an export broker in the United States under terms of a contract showing that the coal is to be shipped to a foreign country. How do i amend my taxes   Proof of export includes any of the following items. How do i amend my taxes A copy of the export bill of lading issued by the delivering carrier. How do i amend my taxes A certificate signed by the export carrier's agent or representative showing actual exportation of the coal. How do i amend my taxes A certificate of landing signed by a customs officer of the foreign country to which the coal is exported. How do i amend my taxes If the foreign country does not have a customs administrator, a statement of the foreign consignee showing receipt of the coal. How do i amend my taxes Taxable Tires Taxable tires are divided into three categories for reporting and figuring the tax as described below. How do i amend my taxes A tax is imposed on taxable tires sold by the manufacturer, producer, or importer at the rate of $. How do i amend my taxes 0945 ($. How do i amend my taxes 04725 in the case of a biasply tire or super single tire) for each 10 pounds of the maximum rated load capacity over 3,500 pounds. How do i amend my taxes The three categories for reporting the tax and the tax rate are listed below. How do i amend my taxes Taxable tires other than biasply or super single tires at $. How do i amend my taxes 0945. How do i amend my taxes Taxable tires, biasply or super single tires (other than super single tires designed for steering) at $. How do i amend my taxes 04725. How do i amend my taxes Taxable tires, super single tires designed for steering at $. How do i amend my taxes 0945. How do i amend my taxes A taxable tire is any tire of the type used on highway vehicles if wholly or partially made of rubber and if marked according to federal regulations for highway use. How do i amend my taxes A biasply tire is a pneumatic tire on which the ply cords that extend to the beads are laid at alternate angles substantially less than 90 degrees to the centerline of the tread. How do i amend my taxes A super single tire is a tire greater than 13 inches in cross section width designed to replace 2 tires in a dual fitment. How do i amend my taxes Special rule, manufacturer's retail stores. How do i amend my taxes   The excise tax on taxable tires is imposed at the time the taxable tires are delivered to the manufacturer-owned retail stores, not at the time of sale. How do i amend my taxes Tires on imported articles. How do i amend my taxes   The importer of an article equipped with taxable tires is treated as the manufacturer of the tires and is liable for the taxable tire excise tax when the article is sold (except in the case of an automobile bus chassis or body with tires). How do i amend my taxes Tires exempt from tax. How do i amend my taxes   The tax on taxable tires does not apply to the following items. How do i amend my taxes Domestically recapped or retreaded tires if the tires have been sold previously in the United States and were taxable tires at the time of sale. How do i amend my taxes Tire carcasses not suitable for commercial use. How do i amend my taxes Tires for use on qualifying intercity, local, and school buses. How do i amend my taxes For tax-free treatment, the registration requirements discussed earlier under Requirements for Exempt Sales apply. How do i amend my taxes Tires sold for the exclusive use of the Department of Defense or the Coast Guard. How do i amend my taxes Tires of a type used exclusively on mobile machinery. How do i amend my taxes A taxable tire used on mobile machinery is not exempt from tax. How do i amend my taxes Qualifying intercity or local bus. How do i amend my taxes   This is any bus used mainly (more than 50%) to transport the general public for a fee and that either operates on a schedule along regular routes or seats at least 20 adults (excluding the driver). How do i amend my taxes Qualifying school bus. How do i amend my taxes   This is any bus substantially all the use (85% or more) of which is to transport students and employees of schools. How do i amend my taxes Credit or refund. How do i amend my taxes   A credit or refund (without interest) is allowable on tax-paid tires if the tires have been: Exported; Sold to a state or local government for its exclusive use; Sold to a nonprofit educational organization for its exclusive use (as defined under Communications Tax in chapter 4); Sold to a qualified blood collector organization (as defined under Communications Tax in chapter 4) for its exclusive use in connection with a vehicle the organization certifies will be primarily used in the collection, storage, or transportation of blood; Used or sold for use as supplies for vessels; or Sold in connection with qualified intercity, local, or school buses. How do i amend my taxes   Also, a credit or refund (without interest) is allowable on tax-paid tires sold by any person on, or in connection with, any other article that is sold or used in an activity listed above. How do i amend my taxes   The person who paid the tax is eligible to make the claim. How do i amend my taxes Gas Guzzler Tax Tax is imposed on the sale by the manufacturer of automobiles of a model type that has a fuel economy standard as measured by the Environmental Protection Agency (EPA) of less than 22. How do i amend my taxes 5 miles per gallon. How do i amend my taxes If you import an automobile for personal use, you may be liable for this tax. How do i amend my taxes Figure the tax on Form 6197, as discussed later. How do i amend my taxes The tax rate is based on fuel economy rating. How do i amend my taxes The tax rates for the gas guzzler tax are shown on Form 6197. How do i amend my taxes A person that lengthens an existing automobile is the manufacturer of an automobile. How do i amend my taxes Automobiles. How do i amend my taxes   An automobile (including limousines) means any four-wheeled vehicle that is: Rated at an unloaded gross vehicle weight of 6,000 pounds or less, Propelled by an engine powered by gasoline or diesel fuel, and Intended for use mainly on public streets, roads, and highways. How do i amend my taxes Vehicles not subject to tax. How do i amend my taxes   For the gas guzzler tax, the following vehicles are not considered automobiles. How do i amend my taxes Limousines with a gross unloaded vehicle weight of more than 6,000 pounds. How do i amend my taxes Vehicles operated exclusively on a rail or rails. How do i amend my taxes Vehicles sold for use and used primarily: As ambulances or combination ambulance-hearses, For police or other law enforcement purposes by federal, state, or local governments, or For firefighting purposes. How do i amend my taxes Vehicles treated under 49 U. How do i amend my taxes S. How do i amend my taxes C. How do i amend my taxes 32901 (1978) as non-passenger automobiles. How do i amend my taxes This includes limousines manufactured primarily to transport more than 10 persons. How do i amend my taxes   The manufacturer can sell a vehicle described in item (3) tax free only when the sale is made directly to a purchaser for the described emergency use and the manufacturer and purchaser (other than a state or local government) are registered. How do i amend my taxes   Treat an Indian tribal government as a state only if the police or other law enforcement purposes are an essential tribal government function. How do i amend my taxes Model type. How do i amend my taxes   Model type is a particular class of automobile as determined by EPA regulations. How do i amend my taxes Fuel economy. How do i amend my taxes   Fuel economy is the average number of miles an automobile travels on a gallon of gasoline (or diesel fuel) rounded to the nearest 0. How do i amend my taxes 1 mile as figured by the EPA. How do i amend my taxes Imported automobiles. How do i amend my taxes   The tax also applies to automobiles that do not have a prototype-based fuel economy rating assigned by the EPA. How do i amend my taxes An automobile imported into the United States without a certificate of conformity to United States emission standards and that has no assigned fuel economy rating must be either: Converted by installation of emission controls to conform in all material respects to an automobile already certified for sale in the United States, or Modified by installation of emission control components and individually tested to demonstrate emission compliance. How do i amend my taxes   An imported automobile that has been converted to conform to an automobile already certified for sale in the United States may use the fuel economy rating assigned to that certified automobile. How do i amend my taxes   A fuel economy rating is not generally available for modified imported automobiles because the EPA does not require a highway fuel economy test on them. How do i amend my taxes A separate highway fuel economy test would be required to devise a fuel economy rating (otherwise the automobile is presumed to fall within the lowest fuel economy rating category). How do i amend my taxes   For more information about fuel economy ratings for imported automobiles, see Revenue Ruling 86-20 and Revenue Procedure 86-9 in Cumulative Bulletin 1986-1, and Revenue Procedure 87-10 in Cumulative Bulletin 1987-1. How do i amend my taxes Exemptions. How do i amend my taxes   No one is exempt from the gas guzzler tax, including the federal government, state and local governments, qualified blood collector organizations, and nonprofit educational organizations. How do i amend my taxes However, see Vehicles not subject to tax, earlier. How do i amend my taxes Form 6197. How do i amend my taxes   Use Form 6197 to figure your tax liability for each quarter. How do i amend my taxes Attach Form 6197 to your Form 720 for the quarter. How do i amend my taxes See the Form 6197 instructions for more information and the one-time filing rules. How do i amend my taxes Credit or refund. How do i amend my taxes   If the manufacturer paid the tax on a vehicle that is used or resold for an emergency use (see item (3) under Vehicles not subject to tax), the manufacturer can claim a credit or refund. How do i amend my taxes For information about how to file for credits or refunds, see the Instructions for Form 720 or Form 8849. How do i amend my taxes Vaccines Tax is imposed on certain vaccines sold by the manufacturer in the United States. How do i amend my taxes A taxable vaccine means any of the following vaccines. How do i amend my taxes Any vaccine containing diphtheria toxoid. How do i amend my taxes Any vaccine containing tetanus toxoid. How do i amend my taxes Any vaccine containing pertussis bacteria, extracted or partial cell bacteria, or specific pertussis antigens. How do i amend my taxes Any vaccine containing polio virus. How do i amend my taxes Any vaccine against measles. How do i amend my taxes Any vaccine against mumps. How do i amend my taxes Any vaccine against rubella. How do i amend my taxes Any vaccine against hepatitis A. How do i amend my taxes Any vaccine against hepatitis B. How do i amend my taxes Any vaccine against chicken pox. How do i amend my taxes Any vaccine against rotavirus gastroenteritis. How do i amend my taxes Any HIB vaccine. How do i amend my taxes Any conjugate vaccine against streptococcus pneumoniae. How do i amend my taxes Any trivalent vaccine against influenza or any other vaccine against influenza. How do i amend my taxes Any meningococcal vaccine. How do i amend my taxes Any vaccine against the human papillomavirus. How do i amend my taxes The effective date for the tax on any vaccine against influenza, other than trivalent influenza vaccines, is the later of August 1, 2013, or the date the Secretary of Health and Human Services lists a vaccine against seasonal influenza for purposes of compensation for any vaccine-related injury or death through the Vaccine Injury Compensation Trust Fund. How do i amend my taxes The tax is $. How do i amend my taxes 75 per dose of each taxable vaccine. How do i amend my taxes The tax per dose on a vaccine that contains more than one taxable vaccine is $. How do i amend my taxes 75 times the number of taxable vaccines. How do i amend my taxes Taxable use. How do i amend my taxes   Any manufacturer (including a governmental entity) that uses a taxable vaccine before it is sold will be liable for the tax in the same manner as if the vaccine was sold by the manufacturer. How do i amend my taxes Credit or refund. How do i amend my taxes   A credit or refund (without interest) is available if the vaccine is: Returned to the person who paid the tax (other than for resale), or Destroyed. How do i amend my taxes The claim for a credit or refund must be filed within 6 months after the vaccine is returned or destroyed. How do i amend my taxes Conditions to allowance. How do i amend my taxes   To claim a credit or refund, the person who paid the tax must have repaid or agreed to repay the tax to the ultimate purchaser of the vaccine or obtained the written consent of such purchaser to allowance of the credit or refund. How do i amend my taxes Taxable Medical Devices Taxable medical devices. How do i amend my taxes   The tax on the sale of certain medical devices by the manufacturer, producer, or importer of the device is 2. How do i amend my taxes 3% (. How do i amend my taxes 023) of the sales price. How do i amend my taxes A taxable medical device is a device that is listed as a device with the Food and Drug Administration (FDA) under section 510(j) of the Federal Food, Drug, and Cosmetic Act and 21 CFR part 807, pursuant to FDA requirements. How do i amend my taxes There are specific exemptions for eyeglasses, contact lenses, and hearing aids. How do i amend my taxes There is also an exemption for devices that are determined by the Secretary to be of a type that are generally purchased by the general public at retail for individual use (this exemption is known as the retail exemption). How do i amend my taxes See T. How do i amend my taxes D. How do i amend my taxes 9604 for information on how to determine whether a device falls within the retail exemption, and examples of how a taxpayer might evaluate a given device. How do i amend my taxes More information. How do i amend my taxes   For more information on the medical device tax, see section 4191, T. How do i amend my taxes D. How do i amend my taxes 9604, and Notice 2012-77. How do i amend my taxes You can find T. How do i amend my taxes D. How do i amend my taxes 9604 and Notice 2012-77 on pages 730 and 781, respectively, of I. How do i amend my taxes R. How do i amend my taxes B. How do i amend my taxes 2012-52 at www. How do i amend my taxes irs. How do i amend my taxes gov/pub/irs-irbs/irb12-52. How do i amend my taxes pdf. How do i amend my taxes Prev  Up  Next   Home   More Online Publications