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How To Amend Your Taxes

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How To Amend Your Taxes

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

2008 Changes to Form 1065 - Frequently Asked Questions
Form 1065 has a number of changes for 2008. For example, Schedule B and Schedule K-1 require reporting of ownership percentages. The FAQ page on Form 1065 changes offers helpful examples.

Partnership - Audit Techniques Guide (ATG)
The focus is on issues that fall within sections 701 through 761 of the Code (Subchapter K). Subchapter K deals primarily with the formation, operation, and termination of partnerships. Many issues arise during the initial or final year of the partnership.

Starting a Business
If you’re considering starting a business, then start here. This section provides links to everything from a checklist for a new business to selecting a business structure and more.

Notification of Possible Filing Requirement
This reminder is being issued to alert partnerships that they may have an additional filing requirement with the Internal Revenue Service related to a foreign partner(s) on their partnership return.

Modernized e-file (MeF) for Partnerships
This web site provides an overview of electronic filing and more detailed information for those partnerships that prepare and transmit their own income tax returns using MeF. Partnerships that rely upon third party tax professionals to prepare and transmit their tax returns should consult their tax professional.

Partnerships
A partnership is the relationship existing between two or more persons who join to carry on a trade or business.

Publicly Traded Partnerships
This page contains information related to publicly traded partnerships that have effectively connected income, gain, or loss and who must pay withholding tax on any distributions of income made to its foreign partners.

Report of Foreign Bank and Financial Accounts (FBAR)
If you own a foreign bank account, brokerage account, mutual fund, unit trust, or other financial account, then you may be required to report the account yearly to the Internal Revenue Service.

Page Last Reviewed or Updated: 30-Mar-2014

The How To Amend Your Taxes

How to amend your taxes 4. How to amend your taxes   General Business Credits Table of Contents Introduction Useful Items - You may want to see: Business Credits How To Claim the Credit Introduction Your general business credit for the year consists of your carryforward of business credits from prior years plus the total of your current year business credits. How to amend your taxes In addition, your general business credit for the current year may be increased later by the carryback of business credits from later years. How to amend your taxes You subtract this credit directly from your tax. How to amend your taxes Useful Items - You may want to see: Form (and Instructions) 3800 General Business Credit 6251 Alternative Minimum Tax—Individuals See chapter 12 for information about getting publications and forms. How to amend your taxes Business Credits All of the following credits are part of the general business credit. How to amend your taxes The form you use to figure each credit is shown in parentheses. How to amend your taxes You will also have to complete Form 3800. How to amend your taxes Alternative fuel vehicle refueling property credit (Form 8911). How to amend your taxes   This credit applies to the cost of any qualified fuel vehicle refueling property you placed in service. How to amend your taxes For more information, see Form 8911. How to amend your taxes Alternative motor vehicle credit (Form 8910). How to amend your taxes   For more information, see Form 8910. How to amend your taxes Biodiesel and renewable diesel fuels credit (Form 8864). How to amend your taxes   For more information, see Form 8864. How to amend your taxes Biofuel producer credit (Form 6478). How to amend your taxes    For more information, see Form 6478. How to amend your taxes Carbon dioxide sequestration credit (Form 8933). How to amend your taxes   This credit is for carbon dioxide which is captured at a qualified facility and disposed of in a secure geological storage or used in a qualified enhanced oil or natural gas recovery project. How to amend your taxes For more information, see Form 8933. How to amend your taxes Credit for employer social security and Medicare taxes paid on certain employee tips (Form 8846). How to amend your taxes   This credit is generally equal to your (employer's) portion of social security and Medicare taxes paid on tips received by employees of your food and beverage establishment where tipping is customary. How to amend your taxes The credit applies regardless of whether the food is consumed on or off your business premises. How to amend your taxes For more information, see Form 8846. How to amend your taxes Credit for employer differential wage payments (Form 8932). How to amend your taxes   This credit provides certain small businesses with an incentive to continue to pay wages to an employee performing services on active duty in the uniformed services of the United States for a period of more than 30 days. How to amend your taxes For more information, see Form 8932. How to amend your taxes Credit for employer-provided childcare facilities and services (Form 8882). How to amend your taxes   This credit applies to the qualified expenses you paid for employee childcare and qualified expenses you paid for childcare resource and referral services. How to amend your taxes For more information, see Form 8882. How to amend your taxes Credit for increasing research activities (Form 6765). How to amend your taxes   This credit is designed to encourage businesses to increase the amounts they spend on research and experimental activities, including energy research. How to amend your taxes For more information, see Form 6765. How to amend your taxes Credit for small employer health insurance premiums (Form 8941). How to amend your taxes   This credit applies to the cost of certain health insurance coverage you provide to certain employees. How to amend your taxes For more information, see Form 8941. How to amend your taxes Credit for small employer pension plan startup costs (Form 8881). How to amend your taxes   This credit applies to pension plan startup costs of a new qualified defined benefit or defined contribution plan (including a 401(k) plan), SIMPLE plan, or simplified employee pension. How to amend your taxes For more information, see Publication 560, Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans). How to amend your taxes Disabled access credit (Form 8826). How to amend your taxes   This credit is a nonrefundable tax credit for an eligible small business that pays or incurs expenses to provide access to persons who have disabilities. How to amend your taxes You must pay or incur the expenses to enable your business to comply with the Americans with Disabilities Act of 1990. How to amend your taxes For more information, see Form 8826. How to amend your taxes Distilled spirits credit (Form 8906). How to amend your taxes   This credit is available to distillers and importers of distilled spirits and eligible wholesalers of distilled spirits. How to amend your taxes For more information, see Form 8906. How to amend your taxes Empowerment zone employment credit (Form 8844). How to amend your taxes   You may qualify for this credit if you have employees and are engaged in a business in an empowerment zone for which the credit is available. How to amend your taxes For more information, see Form 8844. How to amend your taxes Energy efficient appliance credit (Form 8909). How to amend your taxes   This credit is available for manufacturers of eligible appliances. How to amend your taxes For more information, see Form 8909. How to amend your taxes Energy efficient home credit (Form 8908). How to amend your taxes   This credit is available for eligible contractors of certain homes sold for use as a residence. How to amend your taxes For more information, see Form 8908. How to amend your taxes Indian employment credit (Form 8845). How to amend your taxes   This credit applies to qualified wages and health insurance costs you paid or incurred for qualified employees. How to amend your taxes For more information, see Form 8845. How to amend your taxes Investment credit (Form 3468). How to amend your taxes   The investment credit is the total of the following credits. How to amend your taxes Rehabilitation credit. How to amend your taxes Energy credit. How to amend your taxes Qualifying advanced coal project credit. How to amend your taxes Qualifying gasification project credit. How to amend your taxes Qualifying advanced energy project credit. How to amend your taxes   For more information, see Form 3468. How to amend your taxes Low sulfur diesel fuel production credit (Form 8896). How to amend your taxes    For more information, see Form 8896. How to amend your taxes Low-income housing credit (Form 8586). How to amend your taxes   This credit generally applies to each new qualified low-income building placed in service after 1986. How to amend your taxes For more information, see Form 8586. How to amend your taxes Mine rescue team training credit (Form 8923). How to amend your taxes   This credit applies to training program costs you pay or incur for certain mine rescue team employees. How to amend your taxes For more information, see Form 8923. How to amend your taxes New markets credit (Form 8874). How to amend your taxes   This credit is for qualified equity investments made in qualified community development entities. How to amend your taxes For more information, see Form 8874. How to amend your taxes Nonconventional source fuel credit (Form 8907). How to amend your taxes   This credit is for qualified coke and coke gas you produced and sold to an unrelated person during the tax year. How to amend your taxes For more information, see Form 8907. How to amend your taxes Orphan drug credit (Form 8820). How to amend your taxes   This credit applies to qualified expenses incurred in testing certain drugs for rare diseases and conditions. How to amend your taxes For more information, see Form 8820. How to amend your taxes Qualified plug-in electric drive motor vehicle credit (Form 8936). How to amend your taxes   This credit is for certain new qualified plug-in electric vehicles placed in service during the tax year. How to amend your taxes For more information, see Form 8936. How to amend your taxes Qualified railroad track maintenance credit (Form 8900). How to amend your taxes   This credit applies with respect to qualified railroad track maintenance expenditures paid or incurred during the tax year. How to amend your taxes For more information, see Form 8900. How to amend your taxes Renewable electricity, refined coal, and Indian coal production credit (Form 8835). How to amend your taxes   This credit is for the sale of electricity, refined coal, or Indian coal produced in the United States or U. How to amend your taxes S. How to amend your taxes possessions from qualified energy resources at a qualified facility. How to amend your taxes For more information, see Form 8835. How to amend your taxes Work opportunity credit (Form 5884). How to amend your taxes   This credit provides businesses with an incentive to hire individuals from targeted groups that have a particularly high unemployment rate or other special employment needs. How to amend your taxes For more information, see Form 5884. How to amend your taxes How To Claim the Credit To claim a general business credit, you will first have to get the forms you need to claim your current year business credits. How to amend your taxes In addition to the credit form, you also need to file Form 3800. How to amend your taxes Prev  Up  Next   Home   More Online Publications