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Irs Tax Form 1040ez

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Irs Tax Form 1040ez

Irs tax form 1040ez 5. Irs tax form 1040ez   Student Loan Cancellations and Repayment Assistance Table of Contents Introduction Student Loan CancellationQualifying Loans Student Loan Repayment Assistance Introduction Generally, if you are responsible for making loan payments, and the loan is canceled (forgiven), you must include the amount that was forgiven in your gross income for tax purposes. Irs tax form 1040ez However, if you fulfill certain requirements, two types of student loan assistance may be tax free. Irs tax form 1040ez The types of assistance discussed in this chapter are: Student loan cancellation, and Student loan repayment assistance. Irs tax form 1040ez Student Loan Cancellation If your student loan is canceled, you may not have to include any amount in income. Irs tax form 1040ez This section describes the requirements for tax-free treatment of canceled student loans. Irs tax form 1040ez Qualifying Loans To qualify for tax-free treatment, for the cancellation of your loan, your loan must have been made by a qualified lender to assist you in attending an eligible educational institution and contain a provision that all or part of the debt will be canceled if you work: For a certain period of time, In certain professions, and For any of a broad class of employers. Irs tax form 1040ez The cancellation of your loan will not qualify for tax-free treatment if it is cancelled because of services you performed for the educational institution that made the loan or other organization that provided the funds. Irs tax form 1040ez See Exception, later. Irs tax form 1040ez Eligible educational institution. Irs tax form 1040ez   This is an educational institution that maintains a regular faculty and curriculum and normally has a regularly enrolled body of students in attendance at the place where it carries on its educational activities. Irs tax form 1040ez Qualified lenders. Irs tax form 1040ez   These include the following. Irs tax form 1040ez The United States, or an instrumentality thereof. Irs tax form 1040ez A state, territory, or possession of the United States, or the District of Columbia, or any political subdivision thereof. Irs tax form 1040ez A public benefit corporation that is tax-exempt under section 501(c)(3); and that has assumed control of a state, county, or municipal hospital; and whose employees are considered public employees under state law. Irs tax form 1040ez An eligible educational institution, if the loan is made: As part of an agreement with an entity described in (1), (2), (3) under which the funds to make the loan were provided to the educational institution, or Under a program of the educational institution that is designed to encourage its students to serve in occupations with unmet needs or in areas with unmet needs where the services provided by the students (or former students) are for or under the direction of a governmental unit or a tax-exempt section 501(c)(3) organization. Irs tax form 1040ez   Occupations with unmet needs include medicine, nursing, teaching, and law. Irs tax form 1040ez Section 501(c)(3) organization. Irs tax form 1040ez   This is any corporation, community chest, fund, or foundation organized and operated exclusively for one or more of the following purposes. Irs tax form 1040ez Charitable. Irs tax form 1040ez Religious. Irs tax form 1040ez Educational. Irs tax form 1040ez Scientific. Irs tax form 1040ez Literary. Irs tax form 1040ez Testing for public safety. Irs tax form 1040ez Fostering national or international amateur sports competition (but only if none of its activities involve providing athletic facilities or equipment). Irs tax form 1040ez The prevention of cruelty to children or animals. Irs tax form 1040ez Exception. Irs tax form 1040ez   The cancellation of your loan does not qualify as tax-free student loan cancellation if your student loan was made by an educational institution and is canceled because of services you performed for the educational institution or other organization that provided the funds. Irs tax form 1040ez Refinanced Loan If you refinanced a student loan with another loan from an eligible educational institution or a tax-exempt organization, that loan may also be considered as made by a qualified lender. Irs tax form 1040ez The refinanced loan is considered made by a qualified lender if it is made under a program of the refinancing organization that is designed to encourage students to serve in occupations with unmet needs or in areas with unmet needs where the services required of the students are for or under the direction of a governmental unit or a tax-exempt section 501(c)(3) organization. Irs tax form 1040ez Student Loan Repayment Assistance Student loan repayments made to you are tax free if you received them for any of the following: The National Health Service Corps (NHSC) Loan Repayment Program (NHSC Loan Repayment Program). Irs tax form 1040ez A state education loan repayment program eligible for funds under the Public Health Service Act. Irs tax form 1040ez Any other state loan repayment or loan forgiveness program that is intended to provide for the increased availability of health services in under served or health professional shortage areas (as determined by such state). Irs tax form 1040ez You cannot deduct the interest you paid on a student loan to the extent payments were made through your participation in the above programs. Irs tax form 1040ez Prev  Up  Next   Home   More Online Publications
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IRS Letters and Visits to Return Preparers

The Internal Revenue Service sends many letters annually to federal tax return preparers. Beginning in November 2013, the agency began its fifth year of a hands-on effort to improve the accuracy and quality of filed tax returns and to heighten awareness of preparer responsibilities. Approximately 12,000 letters will be sent to tax return preparers nationwide. Types of letters sent include:

Letter 4810 - Sent in November 2013 advising the recipient that an IRS representative will contact them to schedule an educational visit to review their responsibilities in correctly preparing the Schedule C.

Letter 5105 - Sent in December 2013 recommending the recipient review all Schedule C and preparer due diligence rules, as well as pay special attention to Schedule C accuracy in 2014.

Letter 5271 - Sent in December 2013 recommending the recipient review all Additional Child Tax Credit (ACTC) and preparer due diligence rules, as well as pay special attention to ACTC accuracy in 2014.

Letter 5272 - Sent in December 2013 recommending the recipient review all Additional Child Tax Credit (ACTC) and preparer due diligence rules, as well as pay special attention to ACTC accuracy in 2014 on returns where dependents have an Individual Tax Identification Number (ITIN).

Letter 5292 - Sent in November 2013 advising the recipient that an IRS representative will contact them to schedule an educational visit to review their responsibilities in correctly following preparer tax identification number (PTIN) rules.

The IRS also regularly checks whether federal tax return preparers are compliant with their own tax filing and payment responsibilities.

Letter 4911 - Sent to notify paid tax return preparers that they are not compliant with their personal tax responsibilities and should resolve the matter to avoid affecting their status as a preparer tax identification number (PTIN) holder.

IRS Letters and Visits to Return Preparers: FAQs

 

 

Page Last Reviewed or Updated: 19-Dec-2013

The Irs Tax Form 1040ez

Irs tax form 1040ez 5. Irs tax form 1040ez   Recordkeeping Table of Contents How To Prove ExpensesWhat Are Adequate Records? What If I Have Incomplete Records? Separating and Combining Expenses How Long To Keep Records and Receipts Examples of Records If you deduct travel, entertainment, gift, or transportation expenses, you must be able to prove (substantiate) certain elements of expense. Irs tax form 1040ez This chapter discusses the records you need to keep to prove these expenses. Irs tax form 1040ez If you keep timely and accurate records, you will have support to show the IRS if your tax return is ever examined. Irs tax form 1040ez You will also have proof of expenses that your employer may require if you are reimbursed under an accountable plan. Irs tax form 1040ez These plans are discussed in chapter 6 under Reimbursements . Irs tax form 1040ez How To Prove Expenses Table 5-1 is a summary of records you need to prove each expense discussed in this publication. Irs tax form 1040ez You must be able to prove the elements listed across the top portion of the chart. Irs tax form 1040ez You prove them by having the information and receipts (where needed) for the expenses listed in the first column. Irs tax form 1040ez You cannot deduct amounts that you approximate or estimate. Irs tax form 1040ez You should keep adequate records to prove your expenses or have sufficient evidence that will support your own statement. Irs tax form 1040ez You must generally prepare a written record for it to be considered adequate. Irs tax form 1040ez This is because written evidence is more reliable than oral evidence alone. Irs tax form 1040ez However, if you prepare a record on a computer, it is considered an adequate record. Irs tax form 1040ez What Are Adequate Records? You should keep the proof you need in an account book, diary, log, statement of expense, trip sheets, or similar record. Irs tax form 1040ez You should also keep documentary evidence that, together with your record, will support each element of an expense. Irs tax form 1040ez Documentary evidence. Irs tax form 1040ez   You generally must have documentary evidence, such as receipts, canceled checks, or bills, to support your expenses. Irs tax form 1040ez Exception. Irs tax form 1040ez   Documentary evidence is not needed if any of the following conditions apply. Irs tax form 1040ez You have meals or lodging expenses while traveling away from home for which you account to your employer under an accountable plan, and you use a per diem allowance method that includes meals and/or lodging. Irs tax form 1040ez ( Accountable plans and per diem allowances are discussed in chapter 6. Irs tax form 1040ez ) Your expense, other than lodging, is less than $75. Irs tax form 1040ez You have a transportation expense for which a receipt is not readily available. Irs tax form 1040ez Adequate evidence. Irs tax form 1040ez   Documentary evidence ordinarily will be considered adequate if it shows the amount, date, place, and essential character of the expense. Irs tax form 1040ez   For example, a hotel receipt is enough to support expenses for business travel if it has all of the following information. Irs tax form 1040ez The name and location of the hotel. Irs tax form 1040ez The dates you stayed there. Irs tax form 1040ez Separate amounts for charges such as lodging, meals, and telephone calls. Irs tax form 1040ez   A restaurant receipt is enough to prove an expense for a business meal if it has all of the following information. Irs tax form 1040ez The name and location of the restaurant. Irs tax form 1040ez The number of people served. Irs tax form 1040ez The date and amount of the expense. Irs tax form 1040ez If a charge is made for items other than food and beverages, the receipt must show that this is the case. Irs tax form 1040ez Canceled check. Irs tax form 1040ez   A canceled check, together with a bill from the payee, ordinarily establishes the cost. Irs tax form 1040ez However, a canceled check by itself does not prove a business expense without other evidence to show that it was for a business purpose. Irs tax form 1040ez Duplicate information. Irs tax form 1040ez   You do not have to record information in your account book or other record that duplicates information shown on a receipt as long as your records and receipts complement each other in an orderly manner. Irs tax form 1040ez   You do not have to record amounts your employer pays directly for any ticket or other travel item. Irs tax form 1040ez However, if you charge these items to your employer, through a credit card or otherwise, you must keep a record of the amounts you spend. Irs tax form 1040ez Timely-kept records. Irs tax form 1040ez   You should record the elements of an expense or of a business use at or near the time of the expense or use and support it with sufficient documentary evidence. Irs tax form 1040ez A timely-kept record has more value than a statement prepared later when generally there is a lack of accurate recall. Irs tax form 1040ez   You do not need to write down the elements of every expense on the day of the expense. Irs tax form 1040ez If you maintain a log on a weekly basis that accounts for use during the week, the log is considered a timely-kept record. Irs tax form 1040ez   If you give your employer, client, or customer an expense account statement, it can also be considered a timely-kept record. Irs tax form 1040ez This is true if you copy it from your account book, diary, log, statement of expense, trip sheets, or similar record. Irs tax form 1040ez Proving business purpose. Irs tax form 1040ez   You must generally provide a written statement of the business purpose of an expense. Irs tax form 1040ez However, the degree of proof varies according to the circumstances in each case. Irs tax form 1040ez If the business purpose of an expense is clear from the surrounding circumstances, then you do not need to give a written explanation. Irs tax form 1040ez Example. Irs tax form 1040ez If you are a sales representative who calls on customers on an established sales route, you do not have to give a written explanation of the business purpose for traveling that route. Irs tax form 1040ez You can satisfy the requirements by recording the length of the delivery route once, the date of each trip at or near the time of the trips, and the total miles you drove the car during the tax year. Irs tax form 1040ez You could also establish the date of each trip with a receipt, record of delivery, or other documentary evidence. Irs tax form 1040ez Confidential information. Irs tax form 1040ez   You do not need to put confidential information relating to an element of a deductible expense (such as the place, business purpose, or business relationship) in your account book, diary, or other record. Irs tax form 1040ez However, you do have to record the information elsewhere at or near the time of the expense and have it available to fully prove that element of the expense. Irs tax form 1040ez What If I Have Incomplete Records? If you do not have complete records to prove an element of an expense, then you must prove the element with: Your own written or oral statement containing specific information about the element, and Other supporting evidence that is sufficient to establish the element. Irs tax form 1040ez If the element is the description of a gift, or the cost, time, place, or date of an expense, the supporting evidence must be either direct evidence or documentary evidence. Irs tax form 1040ez Direct evidence can be written statements or the oral testimony of your guests or other witnesses setting forth detailed information about the element. Irs tax form 1040ez Documentary evidence can be receipts, paid bills, or similar evidence. Irs tax form 1040ez If the element is either the business relationship of your guests or the business purpose of the amount spent, the supporting evidence can be circumstantial rather than direct. Irs tax form 1040ez For example, the nature of your work, such as making deliveries, provides circumstantial evidence of the use of your car for business purposes. Irs tax form 1040ez Invoices of deliveries establish when you used the car for business. Irs tax form 1040ez Table 5-1. Irs tax form 1040ez How To Prove Certain Business Expenses IF you have expenses for . Irs tax form 1040ez . Irs tax form 1040ez THEN you must keep records that show details of the following elements . Irs tax form 1040ez . Irs tax form 1040ez . Irs tax form 1040ez   Amount Time Place or  Description Business Purpose Business Relationship Travel Cost of each separate expense for travel, lodging, and meals. Irs tax form 1040ez Incidental expenses may be totaled in reasonable categories such as taxis, fees and tips, etc. Irs tax form 1040ez Dates you left and returned for each trip and number of days spent on business. Irs tax form 1040ez Destination or area of your travel (name of city, town, or other designation). Irs tax form 1040ez Purpose: Business purpose for the expense or the business benefit gained or expected to be gained. Irs tax form 1040ez    Relationship: N/A Entertainment Cost of each separate expense. Irs tax form 1040ez Incidental expenses such as taxis, telephones, etc. Irs tax form 1040ez , may be totaled on a daily basis. Irs tax form 1040ez Date of entertainment. Irs tax form 1040ez (Also see Business Purpose. Irs tax form 1040ez ) Name and address or location of place of entertainment. Irs tax form 1040ez Type of entertainment if not otherwise apparent. Irs tax form 1040ez (Also see Business Purpose. Irs tax form 1040ez ) Purpose: Business purpose for the expense or the business benefit gained or expected to be gained. Irs tax form 1040ez  For entertainment, the nature of the business discussion or activity. Irs tax form 1040ez If the entertainment was directly before or after a business discussion: the date, place, nature, and duration of the business discussion, and the identities of the persons who took part in both the business discussion and the entertainment activity. Irs tax form 1040ez    Relationship: Occupations or other information (such as names, titles, or other designations) about the recipients that shows their business relationship to you. Irs tax form 1040ez  For entertainment, you must also prove that you or your employee was present if the entertainment was a business meal. Irs tax form 1040ez Gifts Cost of the gift. Irs tax form 1040ez Date of the gift. Irs tax form 1040ez Description of the gift. Irs tax form 1040ez   Transportation Cost of each separate expense. Irs tax form 1040ez For car expenses, the cost of the car and any improvements, the date you started using it for business, the mileage for each business use, and the total miles for the year. Irs tax form 1040ez Date of the expense. Irs tax form 1040ez For car expenses, the date of the use of the car. Irs tax form 1040ez Your business destination. Irs tax form 1040ez Purpose: Business purpose for the expense. Irs tax form 1040ez    Relationship: N/A Sampling. Irs tax form 1040ez   You can keep an adequate record for parts of a tax year and use that record to prove the amount of business or investment use for the entire year. Irs tax form 1040ez You must demonstrate by other evidence that the periods for which an adequate record is kept are representative of the use throughout the tax year. Irs tax form 1040ez Example. Irs tax form 1040ez You use your car to visit the offices of clients, meet with suppliers and other subcontractors, and pick up and deliver items to clients. Irs tax form 1040ez There is no other business use of the car, but you and your family use the car for personal purposes. Irs tax form 1040ez You keep adequate records during the first week of each month that show that 75% of the use of the car is for business. Irs tax form 1040ez Invoices and bills show that your business use continues at the same rate during the later weeks of each month. Irs tax form 1040ez Your weekly records are representative of the use of the car each month and are sufficient evidence to support the percentage of business use for the year. Irs tax form 1040ez Exceptional circumstances. Irs tax form 1040ez   You can satisfy the substantiation requirements with other evidence if, because of the nature of the situation in which an expense is made, you cannot get a receipt. Irs tax form 1040ez This applies if all the following are true. Irs tax form 1040ez You were unable to obtain evidence for an element of the expense or use that completely satisfies the requirements explained earlier under What Are Adequate Records . Irs tax form 1040ez You are unable to obtain evidence for an element that completely satisfies the two rules listed earlier under What If I Have Incomplete Records . Irs tax form 1040ez You have presented other evidence for the element that is the best proof possible under the circumstances. Irs tax form 1040ez Destroyed records. Irs tax form 1040ez   If you cannot produce a receipt because of reasons beyond your control, you can prove a deduction by reconstructing your records or expenses. Irs tax form 1040ez Reasons beyond your control include fire, flood, and other casualties. Irs tax form 1040ez    Table 5-2. Irs tax form 1040ez Daily Business Mileage and Expense Log Name:       Odometer Readings Expenses Date Destination  (City, Town, or Area) Business Purpose Start Stop Miles  this trip Type  (Gas, oil, tolls, etc. Irs tax form 1040ez ) Amount                                                                                                                   Weekly  Total             Total Year-to-Date             Separating and Combining Expenses This section explains when expenses must be kept separate and when expenses can be combined. Irs tax form 1040ez Separating expenses. Irs tax form 1040ez   Each separate payment is generally considered a separate expense. Irs tax form 1040ez For example, if you entertain a customer or client at dinner and then go to the theater, the dinner expense and the cost of the theater tickets are two separate expenses. Irs tax form 1040ez You must record them separately in your records. Irs tax form 1040ez Season or series tickets. Irs tax form 1040ez   If you buy season or series tickets for business use, you must treat each ticket in the series as a separate item. Irs tax form 1040ez To determine the cost of individual tickets, divide the total cost (but not more than face value) by the number of games or performances in the series. Irs tax form 1040ez You must keep records to show whether you use each ticket as a gift or entertainment. Irs tax form 1040ez Also, you must be able to prove the cost of nonluxury box seat tickets if you rent a skybox or other private luxury box for more than one event. Irs tax form 1040ez See Entertainment tickets in chapter 2. Irs tax form 1040ez Combining items. Irs tax form 1040ez   You can make one daily entry in your record for reasonable categories of expenses. Irs tax form 1040ez Examples are taxi fares, telephone calls, or other incidental travel costs. Irs tax form 1040ez Meals should be in a separate category. Irs tax form 1040ez You can include tips for meal-related services with the costs of the meals. Irs tax form 1040ez   Expenses of a similar nature occurring during the course of a single event are considered a single expense. Irs tax form 1040ez For example, if during entertainment at a cocktail lounge, you pay separately for each serving of refreshments, the total expense for the refreshments is treated as a single expense. Irs tax form 1040ez Car expenses. Irs tax form 1040ez   You can account for several uses of your car that can be considered part of a single use, such as a round trip or uninterrupted business use, with a single record. Irs tax form 1040ez Minimal personal use, such as a stop for lunch on the way between two business stops, is not an interruption of business use. Irs tax form 1040ez Example. Irs tax form 1040ez You make deliveries at several different locations on a route that begins and ends at your employer's business premises and that includes a stop at the business premises between two deliveries. Irs tax form 1040ez You can account for these using a single record of miles driven. Irs tax form 1040ez Gift expenses. Irs tax form 1040ez   You do not always have to record the name of each recipient of a gift. Irs tax form 1040ez A general listing will be enough if it is evident that you are not trying to avoid the $25 annual limit on the amount you can deduct for gifts to any one person. Irs tax form 1040ez For example, if you buy a large number of tickets to local high school basketball games and give one or two tickets to each of many customers, it is usually enough to record a general description of the recipients. Irs tax form 1040ez Allocating total cost. Irs tax form 1040ez   If you can prove the total cost of travel or entertainment but you cannot prove how much it cost for each person who participated in the event, you may have to allocate the total cost among you and your guests on a pro rata basis. Irs tax form 1040ez To do so, you must establish the number of persons who participated in the event. Irs tax form 1040ez   An allocation would be needed, for example, if you did not have a business relationship with all of your guests. Irs tax form 1040ez See Allocating between business and nonbusiness in chapter 2. Irs tax form 1040ez If your return is examined. Irs tax form 1040ez    If your return is examined, you may have to provide additional information to the IRS. Irs tax form 1040ez This information could be needed to clarify or to establish the accuracy or reliability of information contained in your records, statements, testimony, or documentary evidence before a deduction is allowed. Irs tax form 1040ez    THIS IS NOT AN OFFICIAL INTERNAL REVENUE FORM Table 5-3. Irs tax form 1040ez Weekly Traveling Expense and Entertainment Record From: To: Name: Expenses Sunday Monday Tuesday Wednesday Thursday Friday Saturday Total 1. Irs tax form 1040ez Travel Expenses: Airlines                                 Excess Baggage                                 Bus – Train                                 Cab and Limousine                                 Tips                                 Porter                                 2. Irs tax form 1040ez Meals and Lodging:  Breakfast                                 Lunch                                 Dinner                                 Hotel and Motel  (Detail in Schedule B)                                 3. Irs tax form 1040ez Entertainment  (Detail in Schedule C)                                 4. Irs tax form 1040ez Other Expenses:  Postage                                 Telephone & Telegraph                                 Stationery & Printing                                 Stenographer                                 Sample Room                                 Advertising                                 Assistant(s)                                 Trade Shows                                 5. Irs tax form 1040ez Car Expenses: (List all car expenses - the division between business and personal expenses may be made at the end of the year. Irs tax form 1040ez ) (Detail mileage in Schedule A. Irs tax form 1040ez ) Gas, oil, lube, wash                                 Repairs, parts                                 Tires, supplies                                 Parking fees, tolls                                 6. Irs tax form 1040ez Other (Identify)                                 Total                                 Note: Attach receipted bills for (1) ALL lodging and (2) any other expenses of $75. Irs tax form 1040ez 00 or more. Irs tax form 1040ez Schedule A – Car Mileage: End                 Start                 Total                 Business Mileage                 Schedule B – Lodging Hotel or Motel Name                 City                 Schedule C – Entertainment Date Item Place Amount Business Purpose Business Relationship                                             WEEKLY REIMBURSEMENTS:     Travel and transportation expenses     Other reimbursements     TOTAL   How Long To Keep Records and Receipts You must keep records as long as they may be needed for the administration of any provision of the Internal Revenue Code. Irs tax form 1040ez Generally, this means you must keep records that support your deduction (or an item of income) for 3 years from the date you file the income tax return on which the deduction is claimed. Irs tax form 1040ez A return filed early is considered filed on the due date. Irs tax form 1040ez For a more complete explanation of how long to keep records, see Publication 583, Starting a Business and Keeping Records. Irs tax form 1040ez You must keep records of the business use of your car for each year of the recovery period. Irs tax form 1040ez See More-than-50%-use test in chapter 4 under Depreciation Deduction. Irs tax form 1040ez Reimbursed for expenses. Irs tax form 1040ez   Employees who give their records and documentation to their employers and are reimbursed for their expenses generally do not have to keep copies of this information. Irs tax form 1040ez However, you may have to prove your expenses if any of the following conditions apply. Irs tax form 1040ez You claim deductions for expenses that are more than reimbursements. Irs tax form 1040ez Your expenses are reimbursed under a nonaccountable plan. Irs tax form 1040ez Your employer does not use adequate accounting procedures to verify expense accounts. Irs tax form 1040ez You are related to your employer as defined under Per Diem and Car Allowances , in chapter 6. Irs tax form 1040ez Reimbursements , adequate accounting , and nonaccountable plans are discussed in chapter 6. Irs tax form 1040ez Examples of Records Table 5-2 and Table 5-3 are examples of worksheets which can be used for tracking business expenses. Irs tax form 1040ez Prev  Up  Next   Home   More Online Publications