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Printable Tax Forms 2010

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Printable Tax Forms 2010

Printable tax forms 2010 Publication 509 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. Printable tax forms 2010 Tax questions. Printable tax forms 2010 Background Information for Using the Tax CalendarsElectronic deposit requirement. Printable tax forms 2010 Legal holidays. Printable tax forms 2010 Statewide legal holidays. Printable tax forms 2010 Future Developments For the latest information about developments related to Publication 509, such as legislation enacted after it was published, go to www. Printable tax forms 2010 irs. Printable tax forms 2010 gov/pub509. Printable tax forms 2010 What's New Publication 1518 discontinued after 2013. Printable tax forms 2010  Publication 1518, IRS Tax Calendar for Small Businesses and Self-Employed, is discontinued after 2013. Printable tax forms 2010 An IRS Tax Calendar and most of the information previously contained in Publication 1518 can be found at www. Printable tax forms 2010 irs. Printable tax forms 2010 gov/taxcalendar. Printable tax forms 2010 Reminders Photographs of missing children. Printable tax forms 2010  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Printable tax forms 2010 Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Printable tax forms 2010 You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Printable tax forms 2010 Introduction A tax calendar is a 12-month calendar divided into quarters. Printable tax forms 2010 The calendar gives specific due dates for: Filing tax forms, Paying taxes, and Taking other actions required by federal tax law. Printable tax forms 2010 What does this publication contain?   This publication contains the following. Printable tax forms 2010 A section on how to use the tax calendars. Printable tax forms 2010 Three tax calendars: General Tax Calendar, Employer's Tax Calendar, and Excise Tax Calendar. Printable tax forms 2010 A table showing the semiweekly deposit due dates for payroll taxes for 2014. Printable tax forms 2010   Most of the due dates discussed in this publication are also included in the IRS Tax Calendar available at www. Printable tax forms 2010 irs. Printable tax forms 2010 gov/taxcalendar. Printable tax forms 2010 Who should use this publication?   Primarily, employers need to use this publication. Printable tax forms 2010 However, the General Tax Calendar has important due dates for all businesses and individuals. Printable tax forms 2010 Anyone who must pay excise taxes may need the Excise Tax Calendar . Printable tax forms 2010 What are the advantages of using a tax calendar?   The following are advantages of using a calendar. Printable tax forms 2010 You do not have to figure the due dates yourself. Printable tax forms 2010 You can file or pay timely and avoid penalties. Printable tax forms 2010 You do not have to adjust the due dates for Saturdays, Sundays, and legal holidays. Printable tax forms 2010 You do not have to adjust the due dates for special banking rules if you use the Employer's Tax Calendar or Excise Tax Calendar . Printable tax forms 2010 Which calendar(s) should I use?   To decide which calendar(s) to use, first look at the General Tax Calendar and highlight the dates that apply to you. Printable tax forms 2010 If you are an employer, also use the Employer's Tax Calendar . Printable tax forms 2010 If you must pay excise taxes, use the Excise Tax Calendar . Printable tax forms 2010 Depending on your situation, you may need to use more than one calendar. Printable tax forms 2010 Table 1. Printable tax forms 2010 Useful Publications IF you are. Printable tax forms 2010 . Printable tax forms 2010 . Printable tax forms 2010 THEN you may need. Printable tax forms 2010 . Printable tax forms 2010 . Printable tax forms 2010 An employer • Publication 15 (Circular E), Employer's Tax Guide. Printable tax forms 2010  • Publication 15-A, Employer's Supplemental Tax Guide. Printable tax forms 2010  • Publication 15-B, Employer's Tax Guide to Fringe Benefits. Printable tax forms 2010  • Publication 926, Household Employer's Tax Guide. Printable tax forms 2010 A farmer • Publication 51 (Circular A), Agricultural Employer's Tax Guide. Printable tax forms 2010  • Publication 225, Farmer's Tax Guide. Printable tax forms 2010 An individual • Publication 505, Tax Withholding and Estimated Tax. Printable tax forms 2010 Required to pay excise taxes • Publication 510, Excise Taxes. Printable tax forms 2010 What is not in these calendars?   The calendars do not cover the employment or excise tax deposit rules. Printable tax forms 2010 You can find the deposit rules for employment taxes in Publication 15 (Circular E), Employer's Tax Guide. Printable tax forms 2010 The deposit rules for excise taxes are in Publication 510, Excise Taxes, and in the Instructions for Form 720, Quarterly Federal Excise Tax Return. Printable tax forms 2010 In addition, the calendars do not cover filing forms and other requirements for: Estate taxes, Gift taxes, Trusts, Exempt organizations, Certain types of corporations, or Foreign partnerships. Printable tax forms 2010 What other publications and tax forms will I need?   Table 1 lists other publications you may need to order. Printable tax forms 2010 Each calendar lists the forms you may need. Printable tax forms 2010   See How To Get Tax Help near the end of this publication for information about getting publications and forms. Printable tax forms 2010 Comments and suggestions. Printable tax forms 2010   We welcome your comments about this publication and your suggestions for future editions. Printable tax forms 2010   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Printable tax forms 2010 NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Printable tax forms 2010 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Printable tax forms 2010   You can send us comments from www. Printable tax forms 2010 irs. Printable tax forms 2010 gov/formspubs. Printable tax forms 2010 Click on More Information and then click on Comment on Tax Forms and Publications. Printable tax forms 2010   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our forms and publications. Printable tax forms 2010 Ordering forms and publications. Printable tax forms 2010   Visit www. Printable tax forms 2010 irs. Printable tax forms 2010 gov/formspubs to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Printable tax forms 2010 Internal Revenue Service 1201 N. Printable tax forms 2010 Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Printable tax forms 2010   If you have a tax question, check the information available on IRS. Printable tax forms 2010 gov or call 1-800-829-1040. Printable tax forms 2010 We cannot answer tax questions sent to either of the above addresses. Printable tax forms 2010 Background Information for Using the Tax Calendars The following brief explanations may be helpful to you in using the tax calendars. Printable tax forms 2010 IRS e-services make taxes easier. Printable tax forms 2010   Now more than ever before, businesses can enjoy the benefits of filing and paying their federal taxes electronically. Printable tax forms 2010 Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make taxes easier. Printable tax forms 2010    You can e-file your Form 1040; certain business tax returns such as Forms 1120, 1120S, and 1065; certain employment tax returns such as Forms 940 and 941; certain excise tax returns such as Forms 720, 2290, and 8849; and Form 1099 and other information returns. Printable tax forms 2010 Visit www. Printable tax forms 2010 irs. Printable tax forms 2010 gov/efile for more information. Printable tax forms 2010 You can pay taxes online or by phone using the Electronic Federal Tax Payments System (EFTPS). Printable tax forms 2010 For detailed information about using this free service, see Electronic deposit requirement below. Printable tax forms 2010   Use these electronic options to make filing and paying taxes easier. Printable tax forms 2010 For more information on electronic payments, visit the IRS website at www. Printable tax forms 2010 irs. Printable tax forms 2010 gov/e-pay. Printable tax forms 2010 Tax deposits. Printable tax forms 2010   Some taxes can be paid with the return on which they are reported. Printable tax forms 2010 However, in many cases, you have to deposit the tax before the due date for filing the return. Printable tax forms 2010 Tax deposits are figured for periods of time that are shorter than the time period covered by the return. Printable tax forms 2010 See Publication 15 (Circular E) for the employment tax deposit rules. Printable tax forms 2010 For the excise tax deposit rules, see Publication 510 or the Instructions for Form 720. Printable tax forms 2010    Electronic deposit requirement. Printable tax forms 2010   You must use electronic funds transfer to make all federal tax deposits (such as deposits of employment tax, excise tax, and corporate income tax). Printable tax forms 2010 Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). Printable tax forms 2010 EFTPS is a free service provided by the Department of Treasury. Printable tax forms 2010 If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. Printable tax forms 2010   To get more information or to enroll in EFTPS, call 1-800-555-4477 (business), 1-800-316-6541 (individual), or 1-800-733-4829 (TDD/TTY). Printable tax forms 2010 You can also visit the EFTPS website at www. Printable tax forms 2010 eftps. Printable tax forms 2010 gov. Printable tax forms 2010 Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide to Getting Started. Printable tax forms 2010    If you fail to timely, properly, and in full make your federal tax deposit, you may be subject to a failure-to-deposit penalty. Printable tax forms 2010 For an EFTPS deposit to be on time, you must initiate the deposit by 8 p. Printable tax forms 2010 m. Printable tax forms 2010 Eastern time the day before the date the deposit is due. Printable tax forms 2010 Saturday, Sunday, or legal holiday. Printable tax forms 2010   Generally, if a due date for performing any act for tax purposes falls on a Saturday, Sunday, or legal holiday, the act is considered to be performed timely if it is performed no later than the next day that is not a Saturday, Sunday, or legal holiday. Printable tax forms 2010 The term legal holiday means any legal holiday in the District of Columbia. Printable tax forms 2010 The calendars provided in this publication make the adjustment for Saturdays, Sundays, and legal holidays. Printable tax forms 2010 But you must make any adjustments for statewide legal holidays, as discussed next. Printable tax forms 2010 An exception to this rule for certain excise taxes is noted later under the Excise Tax Calendar. Printable tax forms 2010 Legal holidays. Printable tax forms 2010   Legal holidays for 2014 are listed below. Printable tax forms 2010 January 1— New Year's Day January 20— Birthday of Martin Luther King, Jr. Printable tax forms 2010 / Inauguration Day February 17— Washington's Birthday April 16— District of Columbia Emancipation Day May 26— Memorial Day July 4— Independence Day September 1— Labor Day October 13— Columbus Day November 11— Veterans Day November 27— Thanksgiving Day December 25— Christmas Day Statewide legal holidays. Printable tax forms 2010   A statewide legal holiday delays a due date for filing a return only if the IRS office where you are required to file is located in that state. Printable tax forms 2010 A statewide legal holiday does not delay a due date for making a federal tax deposit. Printable tax forms 2010 Extended due date for Forms 1098, 1099, and W-2 if filed electronically. Printable tax forms 2010   If you file Forms 1098, 1099, or W-2 electronically, your due date for filing them with the IRS or the Social Security Administration (SSA) will be extended to March 31. Printable tax forms 2010   For 2014, the due date for giving the recipient these forms is January 31. Printable tax forms 2010   For information about filing Forms 1098, 1099, or W-2G electronically, see Publication 1220, Specifications for Filing Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G Electronically. Printable tax forms 2010 For information about filing Form W-2 electronically with the SSA, visit www. Printable tax forms 2010 ssa. Printable tax forms 2010 gov/employer or call 1-800-772-6270. Printable tax forms 2010 Penalties. Printable tax forms 2010   Whenever possible, you should take action before the listed due date. Printable tax forms 2010 If you are late, you may have to pay a penalty as well as interest on any overdue taxes. Printable tax forms 2010   Be sure to follow all the tax laws that apply to you. Printable tax forms 2010 In addition to civil penalties, criminal penalties may be imposed for intentionally not paying taxes, for intentionally filing a false return, or for not filing a required return. Printable tax forms 2010 Use of private delivery services. Printable tax forms 2010   You can use certain private delivery services designated by the IRS to meet the timely mailing as timely filing/paying rule for tax returns and payments. Printable tax forms 2010 These private delivery services include only the following. Printable tax forms 2010 DHL Express (DHL): DHL Same Day Service. Printable tax forms 2010 Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2 Day, FedEx International Priority, and FedEx International First. Printable tax forms 2010 United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Printable tax forms 2010 M. Printable tax forms 2010 , UPS Worldwide Express Plus, and UPS Worldwide Express. Printable tax forms 2010   For the IRS mailing address to use if you are using a private delivery service, go to IRS. Printable tax forms 2010 gov and enter “private delivery service” in the search box. Printable tax forms 2010   The private delivery service can tell you how to get written proof of the mailing date. Printable tax forms 2010    The U. Printable tax forms 2010 S. Printable tax forms 2010 Postal Service advises that private delivery services cannot deliver items to P. Printable tax forms 2010 O. Printable tax forms 2010 boxes. Printable tax forms 2010 You must use the U. Printable tax forms 2010 S. Printable tax forms 2010 Postal Service to mail any item to an IRS P. Printable tax forms 2010 O. Printable tax forms 2010 box address. Printable tax forms 2010 Prev  Up  Next   Home   More Online Publications
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Today, it’s quick and easy to get a credit card approved, transfer money from one account to another, renew your driver’s license, fill a prescription from your doctor at your local pharmacy, use store loyalty cards, and purchase products online. But you pay for this convenience by providing more opportunities for your personal information to be changed, stolen, or reported inaccurately. Companies can also use the information you have shared to direct their future marketing efforts or can sell the information to other companies. To help protect your privacy, follow these tips:

  • Look for privacy statements on websites, sales materials, and forms you fill out. If a website claims to follow a set of established voluntary standards, read the standards. Don't assume they provide the level of privacy you want.
  • Ask what information will be collected and how it may be used.
  • Only provide the purchase date, model/serial numbers, and your contact information of warranty registration forms.
  • Discuss privacy with others in your home. Everyone, even children, should understand what information is not appropriate to share on the phone, while using a computer, and in other situations.

Check with your state or local consumer agency to find out whether any state laws that help protect your privacy. Some companies and industry groups have also adopted voluntary policies that address privacy concerns.

Creating Secure Passwords

The number of passwords that you need on a daily basis can be overwhelming. It is tempting to use the same password across several sites; however to get the most protection available, you should use different passwords on each site and change your passwords periodically. The goal for creating passwords is to strike a balance between being something that is easy to remember and unique. Some general tips for creating a secure password include:

  • Use a mix of uppercase and lowercase letters, numbers, and special characters.
  • The longer password, the better it is.
  • Don’t use your name, birthday, license plate, favorite sports teams or other facts that are easily guessed.
  • Create a password based on a phrase. For example “A stitch in time saves nine” can be translated into the password “Ast!Ts9”. where each character represents a word in the phrase.
  • If you must use the same password on several websites, add a prefix or suffix. For example, use “Ast!Ts9:4bnk”for your bank account and “Eml: Ast!Ts9” for your email account.

The Printable Tax Forms 2010

Printable tax forms 2010 26. Printable tax forms 2010   Car Expenses and Other Employee Business Expenses Table of Contents What's New Introduction Useful Items - You may want to see: Travel ExpensesTraveling Away From Home Tax Home Temporary Assignment or Job What Travel Expenses Are Deductible? Travel in the United States Travel Outside the United States Conventions Entertainment Expenses50% Limit What Entertainment Expenses Are Deductible? What Entertainment Expenses Are Not Deductible? Gift Expenses Transportation ExpensesArmed Forces reservists. Printable tax forms 2010 Parking fees. Printable tax forms 2010 Advertising display on car. Printable tax forms 2010 Car pools. Printable tax forms 2010 Hauling tools or instruments. Printable tax forms 2010 Union members' trips from a union hall. Printable tax forms 2010 Car Expenses RecordkeepingHow To Prove Expenses How Long To Keep Records and Receipts How To ReportGifts. Printable tax forms 2010 Statutory employees. Printable tax forms 2010 Reimbursements Completing Forms 2106 and 2106-EZ Special Rules What's New Standard mileage rate. Printable tax forms 2010  For 2013, the standard mileage rate for the cost of operating your car for business use is 56½ cents per mile. Printable tax forms 2010 Car expenses and use of the standard mileage rate are explained under Transportation Expenses , later. Printable tax forms 2010 Depreciation limits on cars, trucks, and vans. Printable tax forms 2010  For 2013, the first-year limit on the total section 179 deduction, special depreciation allowance, and depreciation deduction for cars remains at $11,160 ($3,160 if you elect not to claim the special depreciation allowance). Printable tax forms 2010 For trucks and vans the first-year limit remains at $11,360 ($3,360 if you elect not to claim the special depreciation allowance). Printable tax forms 2010 For more information, see Depreciation limits in Publication 463. Printable tax forms 2010 Introduction You may be able to deduct the ordinary and necessary business-related expenses you have for: Travel, Entertainment, Gifts, or Transportation. Printable tax forms 2010 An ordinary expense is one that is common and accepted in your trade or business. Printable tax forms 2010 A necessary expense is one that is helpful and appropriate for your business. Printable tax forms 2010 An expense does not have to be required to be considered necessary. Printable tax forms 2010 This chapter explains the following. Printable tax forms 2010 What expenses are deductible. Printable tax forms 2010 How to report your expenses on your return. Printable tax forms 2010 What records you need to prove your expenses. Printable tax forms 2010 How to treat any expense reimbursements you may receive. Printable tax forms 2010 Who does not need to use this chapter. Printable tax forms 2010   If you are an employee, you will not need to read this chapter if all of the following are true. Printable tax forms 2010 You fully accounted to your employer for your work-related expenses. Printable tax forms 2010 You received full reimbursement for your expenses. Printable tax forms 2010 Your employer required you to return any excess reimbursement and you did so. Printable tax forms 2010 There is no amount shown with a code “L” in box 12 of your Form W-2, Wage and Tax Statement. Printable tax forms 2010 If you meet all of these conditions, there is no need to show the expenses or the reimbursements on your return. Printable tax forms 2010 See Reimbursements , later, if you would like more information on reimbursements and accounting to your employer. Printable tax forms 2010    If you meet these conditions and your employer included reimbursements on your Form W-2 in error, ask your employer for a corrected Form W-2. Printable tax forms 2010 Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 535 Business Expenses Form (and Instructions) Schedule A (Form 1040) Itemized Deductions Schedule C (Form 1040) Profit or Loss From Business Schedule C-EZ (Form 1040) Net Profit From Business Schedule F (Form 1040) Profit or Loss From Farming Form 2106 Employee Business Expenses Form 2106-EZ Unreimbursed Employee Business Expenses Travel Expenses If you temporarily travel away from your tax home, you can use this section to determine if you have deductible travel expenses. Printable tax forms 2010 This section discusses: Traveling away from home, Tax home, Temporary assignment or job, and What travel expenses are deductible. Printable tax forms 2010 It also discusses the standard meal allowance, rules for travel inside and outside the United States, and deductible convention expenses. Printable tax forms 2010 Travel expenses defined. Printable tax forms 2010   For tax purposes, travel expenses are the ordinary and necessary expenses (defined earlier) of traveling away from home for your business, profession, or job. Printable tax forms 2010   You will find examples of deductible travel expenses in Table 26-1 . Printable tax forms 2010 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. Printable tax forms 2010 This rest requirement is not satisfied by merely napping in your car. Printable tax forms 2010 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. Printable tax forms 2010 Example 1. Printable tax forms 2010 You are a railroad conductor. Printable tax forms 2010 You leave your home terminal on a regularly scheduled round-trip run between two cities and return home 16 hours later. Printable tax forms 2010 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. Printable tax forms 2010 You are considered to be away from home. Printable tax forms 2010 Example 2. Printable tax forms 2010 You are a truck driver. Printable tax forms 2010 You leave your terminal and return to it later the same day. Printable tax forms 2010 You get an hour off at your turnaround point to eat. Printable tax forms 2010 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. Printable tax forms 2010 Members of the Armed Forces. Printable tax forms 2010   If you are a member of the U. Printable tax forms 2010 S. Printable tax forms 2010 Armed Forces on a permanent duty assignment overseas, you are not traveling away from home. Printable tax forms 2010 You cannot deduct your expenses for meals and lodging. Printable tax forms 2010 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. Printable tax forms 2010 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. Printable tax forms 2010    A naval officer assigned to permanent duty aboard a ship that has regular eating and living facilities has a tax home aboard ship for travel expense purposes. Printable tax forms 2010 Tax Home To determine whether you are traveling away from home, you must first determine the location of your tax home. Printable tax forms 2010 Generally, your tax home is your regular place of business or post of duty, regardless of where you maintain your family home. Printable tax forms 2010 It includes the entire city or general area in which your business or work is located. Printable tax forms 2010 If you have more than one regular place of business, your tax home is your main place of business. Printable tax forms 2010 See Main place of business or work , later. Printable tax forms 2010 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. Printable tax forms 2010 See No main place of business or work , later. Printable tax forms 2010 If you do not have a regular or a main place of business or post of duty and there is no place where you regularly live, you are considered an itinerant (a transient) and your tax home is wherever you work. Printable tax forms 2010 As an itinerant, you cannot claim a travel expense deduction because you are never considered to be traveling away from home. Printable tax forms 2010 Main place of business or work. Printable tax forms 2010   If you have more than one place of business or work, consider the following when determining which one is your main place of business or work. Printable tax forms 2010 The total time you ordinarily spend in each place. Printable tax forms 2010 The level of your business activity in each place. Printable tax forms 2010 Whether your income from each place is significant or insignificant. Printable tax forms 2010 Example. Printable tax forms 2010 You live in Cincinnati where you have a seasonal job for 8 months each year and earn $40,000. Printable tax forms 2010 You work the other 4 months in Miami, also at a seasonal job, and earn $15,000. Printable tax forms 2010 Cincinnati is your main place of work because you spend most of your time there and earn most of your income there. Printable tax forms 2010 No main place of business or work. Printable tax forms 2010   You may have a tax home even if you do not have a regular or main place of business or work. Printable tax forms 2010 Your tax home may be the home where you regularly live. Printable tax forms 2010 Factors used to determine tax home. Printable tax forms 2010   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. Printable tax forms 2010 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. Printable tax forms 2010 You have living expenses at your main home that you duplicate because your business requires you to be away from that home. Printable tax forms 2010 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. Printable tax forms 2010   If you satisfy all three factors, your tax home is the home where you regularly live. Printable tax forms 2010 If you satisfy only two factors, you may have a tax home depending on all the facts and circumstances. Printable tax forms 2010 If you satisfy only one factor, you are an itinerant; your tax home is wherever you work and you cannot deduct travel expenses. Printable tax forms 2010 Example. Printable tax forms 2010 You are single and live in Boston in an apartment you rent. Printable tax forms 2010 You have worked for your employer in Boston for a number of years. Printable tax forms 2010 Your employer enrolls you in a 12-month executive training program. Printable tax forms 2010 You do not expect to return to work in Boston after you complete your training. Printable tax forms 2010 During your training, you do not do any work in Boston. Printable tax forms 2010 Instead, you receive classroom and on-the-job training throughout the United States. Printable tax forms 2010 You keep your apartment in Boston and return to it frequently. Printable tax forms 2010 You use your apartment to conduct your personal business. Printable tax forms 2010 You also keep up your community contacts in Boston. Printable tax forms 2010 When you complete your training, you are transferred to Los Angeles. Printable tax forms 2010 You do not satisfy factor (1) because you did not work in Boston. Printable tax forms 2010 You satisfy factor (2) because you had duplicate living expenses. Printable tax forms 2010 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. Printable tax forms 2010 Therefore, you have a tax home in Boston. Printable tax forms 2010 Tax home different from family home. Printable tax forms 2010   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. Printable tax forms 2010 You also cannot deduct the cost of meals and lodging while at your tax home. Printable tax forms 2010 See Example 1 . Printable tax forms 2010   If you are working temporarily in the same city where you and your family live, you may be considered as traveling away from home. Printable tax forms 2010 See Example 2 . Printable tax forms 2010 Example 1. Printable tax forms 2010 You are a truck driver and you and your family live in Tucson. Printable tax forms 2010 You are employed by a trucking firm that has its terminal in Phoenix. Printable tax forms 2010 At the end of your long runs, you return to your home terminal in Phoenix and spend one night there before returning home. Printable tax forms 2010 You cannot deduct any expenses you have for meals and lodging in Phoenix or the cost of traveling from Phoenix to Tucson. Printable tax forms 2010 This is because Phoenix is your tax home. Printable tax forms 2010 Example 2. Printable tax forms 2010 Your family home is in Pittsburgh, where you work 12 weeks a year. Printable tax forms 2010 The rest of the year you work for the same employer in Baltimore. Printable tax forms 2010 In Baltimore, you eat in restaurants and sleep in a rooming house. Printable tax forms 2010 Your salary is the same whether you are in Pittsburgh or Baltimore. Printable tax forms 2010 Because you spend most of your working time and earn most of your salary in Baltimore, that city is your tax home. Printable tax forms 2010 You cannot deduct any expenses you have for meals and lodging there. Printable tax forms 2010 However, when you return to work in Pittsburgh, you are away from your tax home even though you stay at your family home. Printable tax forms 2010 You can deduct the cost of your round trip between Baltimore and Pittsburgh. Printable tax forms 2010 You can also deduct your part of your family's living expenses for meals and lodging while you are living and working in Pittsburgh. Printable tax forms 2010 Temporary Assignment or Job You may regularly work at your tax home and also work at another location. Printable tax forms 2010 It may not be practical to return to your tax home from this other location at the end of each work day. Printable tax forms 2010 Temporary assignment vs. Printable tax forms 2010 indefinite assignment. Printable tax forms 2010   If your assignment or job away from your main place of work is temporary, your tax home does not change. Printable tax forms 2010 You are considered to be away from home for the whole period you are away from your main place of work. Printable tax forms 2010 You can deduct your travel expenses if they otherwise qualify for deduction. Printable tax forms 2010 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. Printable tax forms 2010   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. Printable tax forms 2010 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. Printable tax forms 2010   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. Printable tax forms 2010 You may be able to deduct the cost of relocating to your new tax home as a moving expense. Printable tax forms 2010 See Publication 521 for more information. Printable tax forms 2010 Exception for federal crime investigations or prosecutions. Printable tax forms 2010   If you are a federal employee participating in a federal crime investigation or prosecution, you are not subject to the 1-year rule. Printable tax forms 2010 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. Printable tax forms 2010   For you to qualify, the Attorney General (or his or her designee) must certify that you are traveling: For the federal government, In a temporary duty status, and To investigate or prosecute, or provide support services for the investigation or prosecution of a federal crime. Printable tax forms 2010 Determining temporary or indefinite. Printable tax forms 2010   You must determine whether your assignment is temporary or indefinite when you start work. Printable tax forms 2010 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. Printable tax forms 2010 An assignment or job that is initially temporary may become indefinite due to changed circumstances. Printable tax forms 2010 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. Printable tax forms 2010 Going home on days off. Printable tax forms 2010   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. Printable tax forms 2010 You cannot deduct the cost of your meals and lodging there. Printable tax forms 2010 However, you can deduct your travel expenses, including meals and lodging, while traveling between your temporary place of work and your tax home. Printable tax forms 2010 You can claim these expenses up to the amount it would have cost you to stay at your temporary place of work. Printable tax forms 2010   If you keep your hotel room during your visit home, you can deduct the cost of your hotel room. Printable tax forms 2010 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. Printable tax forms 2010 Probationary work period. Printable tax forms 2010   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. Printable tax forms 2010 You cannot deduct any of your expenses for meals and lodging during the probationary period. Printable tax forms 2010 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. Printable tax forms 2010 You can deduct ordinary and necessary expenses you have when you travel away from home on business. Printable tax forms 2010 The type of expense you can deduct depends on the facts and your circumstances. Printable tax forms 2010 Table 26-1 summarizes travel expenses you may be able to deduct. Printable tax forms 2010 You may have other deductible travel expenses that are not covered there, depending on the facts and your circumstances. Printable tax forms 2010 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. Printable tax forms 2010 You can use a log, diary, notebook, or any other written record to keep track of your expenses. Printable tax forms 2010 The types of expenses you need to record, along with supporting documentation, are described in Table 26-2 , later. Printable tax forms 2010 Separating costs. Printable tax forms 2010   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. Printable tax forms 2010 You must have a reasonable basis for making this allocation. Printable tax forms 2010 For example, you must allocate your expenses if a hotel includes one or more meals in its room charge. Printable tax forms 2010 Travel expenses for another individual. Printable tax forms 2010   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. Printable tax forms 2010 Employee. Printable tax forms 2010   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. Printable tax forms 2010 Business associate. Printable tax forms 2010   If a business associate travels with you and meets the conditions in (2) and (3) above, you can deduct the travel expenses you have for that person. Printable tax forms 2010 A business associate is someone with whom you could reasonably expect to engage or deal in the active conduct of your business. Printable tax forms 2010 A business associate can be a current or prospective (likely to become) customer, client, supplier, employee, agent, partner, or professional advisor. Printable tax forms 2010 Bona fide business purpose. Printable tax forms 2010   A bona fide business purpose exists if you can prove a real business purpose for the individual's presence. Printable tax forms 2010 Incidental services, such as typing notes or assisting in entertaining customers, are not enough to make the expenses deductible. Printable tax forms 2010 Example. Printable tax forms 2010 Jerry drives to Chicago on business and takes his wife, Linda, with him. Printable tax forms 2010 Linda is not Jerry's employee. Printable tax forms 2010 Linda occasionally types notes, performs similar services, and accompanies Jerry to luncheons and dinners. Printable tax forms 2010 The performance of these services does not establish that her presence on the trip is necessary to the conduct of Jerry's business. Printable tax forms 2010 Her expenses are not deductible. Printable tax forms 2010 Jerry pays $199 a day for a double room. Printable tax forms 2010 A single room costs $149 a day. Printable tax forms 2010 He can deduct the total cost of driving his car to and from Chicago, but only $149 a day for his hotel room. Printable tax forms 2010 If he uses public transportation, he can deduct only his fare. Printable tax forms 2010 Table 26-1. Printable tax forms 2010 Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. Printable tax forms 2010 IF you have expenses for. Printable tax forms 2010 . Printable tax forms 2010 . Printable tax forms 2010 THEN you can deduct the cost of. Printable tax forms 2010 . Printable tax forms 2010 . Printable tax forms 2010 transportation travel by airplane, train, bus, or car between your home and your business destination. Printable tax forms 2010 If you were provided with a ticket or you are riding free as a result of a frequent traveler or similar program, your cost is zero. Printable tax forms 2010 If you travel by ship, see Luxury Water Travel and Cruise ships (under Conventions) in Publication 463 for additional rules and limits. Printable tax forms 2010 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. Printable tax forms 2010 baggage and shipping sending baggage and sample or display material between your regular and temporary work locations. Printable tax forms 2010 car operating and maintaining your car when traveling away from home on business. Printable tax forms 2010 You can deduct actual expenses or the standard mileage rate as well as business-related tolls and parking. Printable tax forms 2010 If you rent a car while away from home on business, you can deduct only the business-use portion of the expenses. Printable tax forms 2010 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. Printable tax forms 2010 Meals include amounts spent for food, beverages, taxes, and related tips. Printable tax forms 2010 See Meals and Incidental Expenses for additional rules and limits. Printable tax forms 2010 cleaning dry cleaning and laundry. Printable tax forms 2010 telephone business calls while on your business trip. Printable tax forms 2010 This includes business communication by fax machine or other communication devices. Printable tax forms 2010 tips tips you pay for any expenses in this chart. Printable tax forms 2010 other other similar ordinary and necessary expenses related to your business travel. Printable tax forms 2010 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. Printable tax forms 2010 Meals and Incidental Expenses You can deduct the cost of meals in either of the following situations. Printable tax forms 2010 It is necessary for you to stop for substantial sleep or rest to properly perform your duties while traveling away from home on business. Printable tax forms 2010 The meal is business-related entertainment. Printable tax forms 2010 Business-related entertainment is discussed under Entertainment Expenses , later. Printable tax forms 2010 The following discussion deals only with meals (and incidental expenses) that are not business-related entertainment. Printable tax forms 2010 Lavish or extravagant. Printable tax forms 2010   You cannot deduct expenses for meals that are lavish or extravagant. Printable tax forms 2010 An expense is not considered lavish or extravagant if it is reasonable based on the facts and circumstances. Printable tax forms 2010 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. Printable tax forms 2010 50% limit on meals. Printable tax forms 2010   You can figure your meal expenses using either of the following methods. Printable tax forms 2010 Actual cost. Printable tax forms 2010 The standard meal allowance. Printable tax forms 2010 Both of these methods are explained below. Printable tax forms 2010 But, regardless of the method you use, you generally can deduct only 50% of the unreimbursed cost of your meals. Printable tax forms 2010   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. Printable tax forms 2010 If you are not reimbursed, the 50% limit applies whether the unreimbursed meal expense is for business travel or business entertainment. Printable tax forms 2010 The 50% limit is explained later under Entertainment Expenses . Printable tax forms 2010 Accountable and nonaccountable plans are discussed later under Reimbursements . Printable tax forms 2010 Actual cost. Printable tax forms 2010   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. Printable tax forms 2010 If you use this method, you must keep records of your actual cost. Printable tax forms 2010 Standard meal allowance. Printable tax forms 2010   Generally, you can use the “standard meal allowance” method as an alternative to the actual cost method. Printable tax forms 2010 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. Printable tax forms 2010 The set amount varies depending on where and when you travel. Printable tax forms 2010 In this chapter, “standard meal allowance” refers to the federal rate for M&IE, discussed later under Amount of standard meal allowance . Printable tax forms 2010 If you use the standard meal allowance, you still must keep records to prove the time, place, and business purpose of your travel. Printable tax forms 2010 See Recordkeeping , later. Printable tax forms 2010 Incidental expenses. Printable tax forms 2010   The term “incidental expenses” means fees and tips given to porters, baggage carriers, hotel staff, and staff on ships. Printable tax forms 2010 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. Printable tax forms 2010 Incidental expenses only method. Printable tax forms 2010   You can use an optional method (instead of actual cost) for deducting incidental expenses only. Printable tax forms 2010 The amount of the deduction is $5 a day. Printable tax forms 2010 You can use this method only if you did not pay or incur any meal expenses. Printable tax forms 2010 You cannot use this method on any day that you use the standard meal allowance. Printable tax forms 2010    Federal employees should refer to the Federal Travel Regulations at  www. Printable tax forms 2010 gsa. Printable tax forms 2010 gov. Printable tax forms 2010 Find “What GSA Offers” and click on “Regulations: FMR, FTR, & FAR” for Federal Travel Regulation (FTR) for changes affecting claims for reimbursement. Printable tax forms 2010 50% limit may apply. Printable tax forms 2010   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. Printable tax forms 2010 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. Printable tax forms 2010 The 50% limit is explained later under Entertainment Expenses . Printable tax forms 2010 Accountable and nonaccountable plans are discussed later under Reimbursements . Printable tax forms 2010 There is no optional standard lodging amount similar to the standard meal allowance. Printable tax forms 2010 Your allowable lodging expense deduction is your actual cost. Printable tax forms 2010 Who can use the standard meal allowance. Printable tax forms 2010   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. Printable tax forms 2010   Use of the standard meal allowance for other travel. Printable tax forms 2010    You can use the standard meal allowance to figure your meal expenses when you travel in connection with investment and other income-producing property. Printable tax forms 2010 You can also use it to figure your meal expenses when you travel for qualifying educational purposes. Printable tax forms 2010 You cannot use the standard meal allowance to figure the cost of your meals when you travel for medical or charitable purposes. Printable tax forms 2010 Amount of standard meal allowance. Printable tax forms 2010   The standard meal allowance is the federal M&IE rate. Printable tax forms 2010 For travel in 2013, the daily rate for most small localities in the United States is $46. Printable tax forms 2010   Most major cities and many other localities in the United States are designated as high-cost areas, qualifying for higher standard meal allowances. Printable tax forms 2010 You can find this information (organized by state) on the Internet at www. Printable tax forms 2010 gsa. Printable tax forms 2010 gov. Printable tax forms 2010 Click on “Per Diem Rates,” then select “2013” for the period January 1, 2013 – September 30, 2013, and select “2014” for the period October 1, 2013 – December 31, 2013. Printable tax forms 2010 However, you can apply the rates in effect before October 1, 2013, for expenses of all travel within the United States for 2013 instead of the updated rates. Printable tax forms 2010 You must consistently use either the rates for the first 9 months for all of 2013 or the updated rates for the period of October 1, 2013, through December 31, 2013. Printable tax forms 2010   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. Printable tax forms 2010 If you work in the transportation industry, however, see Special rate for transportation workers , later. Printable tax forms 2010 Standard meal allowance for areas outside the continental United States. Printable tax forms 2010    The standard meal allowance rates above do not apply to travel in Alaska, Hawaii, or any other location outside the continental United States. Printable tax forms 2010 The Department of Defense establishes per diem rates for Alaska, Hawaii, Puerto Rico, American Samoa, Guam, Midway, the Northern Mariana Islands, the U. Printable tax forms 2010 S. Printable tax forms 2010 Virgin Islands, Wake Island, and other non-foreign areas outside the continental United States. Printable tax forms 2010 The Department of State establishes per diem rates for all other foreign areas. Printable tax forms 2010    You can access per diem rates for non-foreign areas outside the continental United States at: www. Printable tax forms 2010 defensetravel. Printable tax forms 2010 dod. Printable tax forms 2010 mil/site/perdiemCalc. Printable tax forms 2010 cfm. Printable tax forms 2010 You can access all other foreign per diem rates at www. Printable tax forms 2010 state. Printable tax forms 2010 gov/travel/. Printable tax forms 2010 Click on “Travel Per Diem Allowances for Foreign Areas” under “Foreign Per Diem Rates,” to obtain the latest foreign per diem rates. Printable tax forms 2010 Special rate for transportation workers. Printable tax forms 2010   You can use a special standard meal allowance if you work in the transportation industry. Printable tax forms 2010 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. Printable tax forms 2010 If this applies to you, you can claim a standard daily meal allowance of $59 ($65 for travel outside the continental United States). Printable tax forms 2010   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. Printable tax forms 2010 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. Printable tax forms 2010 Travel for days you depart and return. Printable tax forms 2010   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). Printable tax forms 2010 You can do so by one of two methods. Printable tax forms 2010 Method 1: You can claim 3/4 of the standard meal allowance. Printable tax forms 2010 Method 2: You can prorate using any method that you consistently apply and that is in accordance with reasonable business practice. Printable tax forms 2010 Example. Printable tax forms 2010 Jen is employed in New Orleans as a convention planner. Printable tax forms 2010 In March, her employer sent her on a 3-day trip to Washington, DC, to attend a planning seminar. Printable tax forms 2010 She left her home in New Orleans at 10 a. Printable tax forms 2010 m. Printable tax forms 2010 on Wednesday and arrived in Washington, DC, at 5:30 p. Printable tax forms 2010 m. Printable tax forms 2010 After spending two nights there, she flew back to New Orleans on Friday and arrived back home at 8:00 p. Printable tax forms 2010 m. Printable tax forms 2010 Jen's employer gave her a flat amount to cover her expenses and included it with her wages. Printable tax forms 2010 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. Printable tax forms 2010 Under Method 2, Jen could also use any method that she applies consistently and that is in accordance with reasonable business practice. Printable tax forms 2010 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. Printable tax forms 2010 Travel in the United States The following discussion applies to travel in the United States. Printable tax forms 2010 For this purpose, the United States includes only the 50 states and the District of Columbia. Printable tax forms 2010 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. Printable tax forms 2010 See Part of Trip Outside the United States , later. Printable tax forms 2010 Trip Primarily for Business You can deduct all your travel expenses if your trip was entirely business related. Printable tax forms 2010 If your trip was primarily for business and, while at your business destination, you extended your stay for a vacation, made a personal side trip, or had other personal activities, you can deduct your business-related travel expenses. Printable tax forms 2010 These expenses include the travel costs of getting to and from your business destination and any business-related expenses at your business destination. Printable tax forms 2010 Example. Printable tax forms 2010 You work in Atlanta and take a business trip to New Orleans in May. Printable tax forms 2010 On your way home, you stop in Mobile to visit your parents. Printable tax forms 2010 You spend $1,996 for the 9 days you are away from home for travel, meals, lodging, and other travel expenses. Printable tax forms 2010 If you had not stopped in Mobile, you would have been gone only 6 days, and your total cost would have been $1,696. Printable tax forms 2010 You can deduct $1,696 for your trip, including the cost of round-trip transportation to and from New Orleans. Printable tax forms 2010 The deduction for your meals is subject to the 50% limit on meals mentioned earlier. Printable tax forms 2010 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. Printable tax forms 2010 However, you can deduct any expenses you have while at your destination that are directly related to your business. Printable tax forms 2010 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. Printable tax forms 2010 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. Printable tax forms 2010 Part of Trip Outside the United States If part of your trip is outside the United States, use the rules described later under Travel Outside the United States for that part of the trip. Printable tax forms 2010 For the part of your trip that is inside the United States, use the rules for travel in the United States. Printable tax forms 2010 Travel outside the United States does not include travel from one point in the United States to another point in the United States. Printable tax forms 2010 The following discussion can help you determine whether your trip was entirely within the United States. Printable tax forms 2010 Public transportation. Printable tax forms 2010   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. Printable tax forms 2010 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 . Printable tax forms 2010 Example. Printable tax forms 2010 You fly from New York to Puerto Rico with a scheduled stop in Miami. Printable tax forms 2010 You return to New York nonstop. Printable tax forms 2010 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. Printable tax forms 2010 Because there are no scheduled stops between Puerto Rico and New York, all of the return trip is outside the United States. Printable tax forms 2010 Private car. Printable tax forms 2010   Travel by private car in the United States is travel between points in the United States, even when you are on your way to a destination outside the United States. Printable tax forms 2010 Example. Printable tax forms 2010 You travel by car from Denver to Mexico City and return. Printable tax forms 2010 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. Printable tax forms 2010 The rules under Travel Outside the United States apply to your trip from the border to Mexico City and back to the border. Printable tax forms 2010 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. Printable tax forms 2010 For this purpose, the United States includes only the 50 states and the District of Columbia. Printable tax forms 2010 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. Printable tax forms 2010 See chapter 1 of Publication 463 for information on luxury water travel. Printable tax forms 2010 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. Printable tax forms 2010 Travel entirely for business. Printable tax forms 2010   If you travel outside the United States and you spend the entire time on business activities, you can deduct all of your travel expenses. Printable tax forms 2010 Travel considered entirely for business. Printable tax forms 2010   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. Printable tax forms 2010 Exception 1 - No substantial control. Printable tax forms 2010   Your trip is considered entirely for business if you did not have substantial control over arranging the trip. Printable tax forms 2010 The fact that you control the timing of your trip does not, by itself, mean that you have substantial control over arranging your trip. Printable tax forms 2010   You do not have substantial control over your trip if you: Are an employee who was reimbursed or paid a travel expense allowance, Are not related to your employer, and Are not a managing executive. Printable tax forms 2010    “Related to your employer” is defined later in this chapter under Per Diem and Car Allowances . Printable tax forms 2010   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. Printable tax forms 2010    A self-employed person generally has substantial control over arranging business trips. Printable tax forms 2010 Exception 2 - Outside United States no more than a week. Printable tax forms 2010   Your trip is considered entirely for business if you were outside the United States for a week or less, combining business and nonbusiness activities. Printable tax forms 2010 One week means 7 consecutive days. Printable tax forms 2010 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. Printable tax forms 2010 Exception 3 - Less than 25% of time on personal activities. Printable tax forms 2010   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. Printable tax forms 2010 For this purpose, count both the day your trip began and the day it ended. Printable tax forms 2010 Exception 4 - Vacation not a major consideration. Printable tax forms 2010   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. Printable tax forms 2010 Travel Primarily for Business If you travel outside the United States primarily for business but spend some of your time on nonbusiness activities, you generally cannot deduct all of your travel expenses. Printable tax forms 2010 You can only deduct the business portion of your cost of getting to and from your destination. Printable tax forms 2010 You must allocate the costs between your business and nonbusiness activities to determine your deductible amount. Printable tax forms 2010 These travel allocation rules are discussed in chapter 1 of Publication 463. Printable tax forms 2010 You do not have to allocate your travel expense deduction if you meet one of the four exceptions listed earlier under Travel considered entirely for business. Printable tax forms 2010 In those cases, you can deduct the total cost of getting to and from your destination. Printable tax forms 2010 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. Printable tax forms 2010 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. Printable tax forms 2010 Conventions You can deduct your travel expenses when you attend a convention if you can show that your attendance benefits your trade or business. Printable tax forms 2010 You cannot deduct the travel expenses for your family. Printable tax forms 2010 If the convention is for investment, political, social, or other purposes unrelated to your trade or business, you cannot deduct the expenses. Printable tax forms 2010 Your appointment or election as a delegate does not, in itself, determine whether you can deduct travel expenses. Printable tax forms 2010 You can deduct your travel expenses only if your attendance is connected to your own trade or business. Printable tax forms 2010 Convention agenda. Printable tax forms 2010   The convention agenda or program generally shows the purpose of the convention. Printable tax forms 2010 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. Printable tax forms 2010 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. Printable tax forms 2010 Conventions held outside the North American area. Printable tax forms 2010    See chapter 1 of Publication 463 for information on conventions held outside the North American area. Printable tax forms 2010 Entertainment Expenses You may be able to deduct business-related entertainment expenses you have for entertaining a client, customer, or employee. Printable tax forms 2010 You can deduct entertainment expenses only if they are both ordinary and necessary (defined earlier in the Introduction ) and meet one of the following tests. Printable tax forms 2010 Directly-related test. Printable tax forms 2010 Associated test. Printable tax forms 2010 Both of these tests are explained in chapter 2 of Publication 463. Printable tax forms 2010 The amount you can deduct for entertainment expenses may be limited. Printable tax forms 2010 Generally, you can deduct only 50% of your unreimbursed entertainment expenses. Printable tax forms 2010 This limit is discussed next. Printable tax forms 2010 50% Limit In general, you can deduct only 50% of your business-related meal and entertainment expenses. Printable tax forms 2010 (If you are subject to the Department of Transportation's “hours of service” limits, you can deduct 80% of your business-related meal and entertainment expenses. Printable tax forms 2010 See Individuals subject to “hours of service” limits , later. Printable tax forms 2010 ) The 50% limit applies to employees or their employers, and to self-employed persons (including independent contractors) or their clients, depending on whether the expenses are reimbursed. Printable tax forms 2010 Figure 26-A summarizes the general rules explained in this section. Printable tax forms 2010 The 50% limit applies to business meals or entertainment expenses you have while: Traveling away from home (whether eating alone or with others) on business, Entertaining customers at your place of business, a restaurant, or other location, or Attending a business convention or reception, business meeting, or business luncheon at a club. Printable tax forms 2010 Included expenses. Printable tax forms 2010   Expenses subject to the 50% limit include: Taxes and tips relating to a business meal or entertainment activity, Cover charges for admission to a nightclub, Rent paid for a room in which you hold a dinner or cocktail party, and Amounts paid for parking at a sports arena. Printable tax forms 2010 However, the cost of transportation to and from a business meal or a business-related entertainment activity is not subject to the 50% limit. Printable tax forms 2010 Application of 50% limit. Printable tax forms 2010   The 50% limit on meal and entertainment expenses applies if the expense is otherwise deductible and is not covered by one of the exceptions discussed later in this section. Printable tax forms 2010   The 50% limit also applies to certain meal and entertainment expenses that are not business related. Printable tax forms 2010 It applies to meal and entertainment expenses incurred for the production of income, including rental or royalty income. Printable tax forms 2010 It also applies to the cost of meals included in deductible educational expenses. Printable tax forms 2010 When to apply the 50% limit. Printable tax forms 2010   You apply the 50% limit after determining the amount that would otherwise qualify for a deduction. Printable tax forms 2010 You first have to determine the amount of meal and entertainment expenses that would be deductible under the other rules discussed in this chapter. Printable tax forms 2010 Example 1. Printable tax forms 2010 You spend $200 for a business-related meal. Printable tax forms 2010 If $110 of that amount is not allowable because it is lavish and extravagant, the remaining $90 is subject to the 50% limit. Printable tax forms 2010 Your deduction cannot be more than $45 (. Printable tax forms 2010 50 × $90). Printable tax forms 2010 Example 2. Printable tax forms 2010 You purchase two tickets to a concert and give them to a client. Printable tax forms 2010 You purchased the tickets through a ticket agent. Printable tax forms 2010 You paid $200 for the two tickets, which had a face value of $80 each ($160 total). Printable tax forms 2010 Your deduction cannot be more than $80 (. Printable tax forms 2010 50 × $160). Printable tax forms 2010 Exceptions to the 50% Limit Generally, business-related meal and entertainment expenses are subject to the 50% limit. Printable tax forms 2010 Figure 26-A can help you determine if the 50% limit applies to you. Printable tax forms 2010 Your meal or entertainment expense is not subject to the 50% limit if the expense meets one of the following exceptions. Printable tax forms 2010 Employee's reimbursed expenses. Printable tax forms 2010   If you are an employee, you are not subject to the 50% limit on expenses for which your employer reimburses you under an accountable plan. Printable tax forms 2010 Accountable plans are discussed later under Reimbursements . Printable tax forms 2010 Individuals subject to “hours of service” limits. Printable tax forms 2010   You can deduct a higher percentage of your meal expenses while traveling away from your tax home if the meals take place during or incident to any period subject to the Department of Transportation's “hours of service” limits. Printable tax forms 2010 The percentage is 80%. Printable tax forms 2010   Individuals subject to the Department of Transportation's “hours of service” limits include the following persons. Printable tax forms 2010 Certain air transportation workers (such as pilots, crew, dispatchers, mechanics, and control tower operators) who are under Federal Aviation Administration regulations. Printable tax forms 2010 Interstate truck operators and bus drivers who are under Department of Transportation regulations. Printable tax forms 2010 Certain railroad employees (such as engineers, conductors, train crews, dispatchers, and control operations personnel) who are under Federal Railroad Administration regulations. Printable tax forms 2010 Certain merchant mariners who are under Coast Guard regulations. Printable tax forms 2010 Other exceptions. Printable tax forms 2010   There are also exceptions for the self-employed, advertising expenses, selling meals or entertainment, and charitable sports events. Printable tax forms 2010 These are discussed in Publication 463. Printable tax forms 2010 Figure 26-A. Printable tax forms 2010 Does the 50% Limit Apply to Your Expenses? There are exceptions to these rules. Printable tax forms 2010 See Exceptions to the 50% Limit . Printable tax forms 2010 Please click here for the text description of the image. Printable tax forms 2010 Entertainment expenses: 50% limit What Entertainment Expenses Are Deductible? This section explains different types of entertainment expenses you may be able to deduct. Printable tax forms 2010 Entertainment. Printable tax forms 2010    Entertainment includes any activity generally considered to provide entertainment, amusement, or recreation. Printable tax forms 2010 Examples include entertaining guests at nightclubs; at social, athletic, and sporting clubs; at theaters; at sporting events; or on hunting, fishing, vacation, and similar trips. Printable tax forms 2010 A meal as a form of entertainment. Printable tax forms 2010   Entertainment includes the cost of a meal you provide to a customer or client, whether the meal is a part of other entertainment or by itself. Printable tax forms 2010 A meal expense includes the cost of food, beverages, taxes, and tips for the meal. Printable tax forms 2010 To deduct an entertainment-related meal, you or your employee must be present when the food or beverages are provided. Printable tax forms 2010 You cannot claim the cost of your meal both as an entertainment expense and as a travel expense. Printable tax forms 2010 Separating costs. Printable tax forms 2010   If you have one expense that includes the costs of entertainment and other services (such as lodging or transportation), you must allocate that expense between the cost of entertainment and the cost of other services. Printable tax forms 2010 You must have a reasonable basis for making this allocation. Printable tax forms 2010 For example, you must allocate your expenses if a hotel includes entertainment in its lounge on the same bill with your room charge. Printable tax forms 2010 Taking turns paying for meals or entertainment. Printable tax forms 2010   If a group of business acquaintances take turns picking up each others' meal or entertainment checks without regard to whether any business purposes are served, no member of the group can deduct any part of the expense. Printable tax forms 2010 Lavish or extravagant expenses. Printable tax forms 2010   You cannot deduct expenses for entertainment that are lavish or extravagant. Printable tax forms 2010 An expense is not considered lavish or extravagant if it is reasonable considering the facts and circumstances. Printable tax forms 2010 Expenses will not be disallowed just because they are more than a fixed dollar amount or take place at deluxe restaurants, hotels, nightclubs, or resorts. Printable tax forms 2010 Trade association meetings. Printable tax forms 2010    You can deduct entertainment expenses that are directly related to, and necessary for, attending business meetings or conventions of certain exempt organizations if the expenses of your attendance are related to your active trade or business. Printable tax forms 2010 These organizations include business leagues, chambers of commerce, real estate boards, trade associations, and professional associations. Printable tax forms 2010 Entertainment tickets. Printable tax forms 2010   Generally, you cannot deduct more than the face value of an entertainment ticket, even if you paid a higher price. Printable tax forms 2010 For example, you cannot deduct service fees you pay to ticket agencies or brokers or any amount over the face value of the tickets you pay to scalpers. Printable tax forms 2010 What Entertainment Expenses Are Not Deductible? This section explains different types of entertainment expenses you generally may not be able to deduct. Printable tax forms 2010 Club dues and membership fees. Printable tax forms 2010   You cannot deduct dues (including initiation fees) for membership in any club organized for: Business, Pleasure, Recreation, or Other social purpose. Printable tax forms 2010 This rule applies to any membership organization if one of its principal purposes is either: To conduct entertainment activities for members or their guests, or To provide members or their guests with access to entertainment facilities. Printable tax forms 2010   The purposes and activities of a club, not its name, will determine whether or not you can deduct the dues. Printable tax forms 2010 You cannot deduct dues paid to: Country clubs, Golf and athletic clubs, Airline clubs, Hotel clubs, and Clubs operated to provide meals under circumstances generally considered to be conducive to business discussions. Printable tax forms 2010 Entertainment facilities. Printable tax forms 2010   Generally, you cannot deduct any expense for the use of an entertainment facility. Printable tax forms 2010 This includes expenses for depreciation and operating costs such as rent, utilities, maintenance, and protection. Printable tax forms 2010   An entertainment facility is any property you own, rent, or use for entertainment. Printable tax forms 2010 Examples include a yacht, hunting lodge, fishing camp, swimming pool, tennis court, bowling alley, car, airplane, apartment, hotel suite, or home in a vacation resort. Printable tax forms 2010 Out-of-pocket expenses. Printable tax forms 2010   You can deduct out-of-pocket expenses, such as for food and beverages, catering, gas, and fishing bait, that you provided during entertainment at a facility. Printable tax forms 2010 These are not expenses for the use of an entertainment facility. Printable tax forms 2010 However, these expenses are subject to the directly-related and associated tests and to the 50% Limit discussed earlier. Printable tax forms 2010 Additional information. Printable tax forms 2010   For more information on entertainment expenses, including discussions of the directly-related and associated tests, see chapter 2 of Publication 463. Printable tax forms 2010 Gift Expenses If you give gifts in the course of your trade or business, you can deduct all or part of the cost. Printable tax forms 2010 This section explains the limits and rules for deducting the costs of gifts. Printable tax forms 2010 $25 limit. Printable tax forms 2010   You can deduct no more than $25 for business gifts you give directly or indirectly to each person during your tax year. Printable tax forms 2010 A gift to a company that is intended for the eventual personal use or benefit of a particular person or a limited class of people will be considered an indirect gift to that particular person or to the individuals within that class of people who receive the gift. Printable tax forms 2010   If you give a gift to a member of a customer's family, the gift is generally considered to be an indirect gift to the customer. Printable tax forms 2010 This rule does not apply if you have a bona fide, independent business connection with that family member and the gift is not intended for the customer's eventual use or benefit. Printable tax forms 2010   If you and your spouse both give gifts, both of you are treated as one taxpayer. Printable tax forms 2010 It does not matter whether you have separate businesses, are separately employed, or whether each of you has an independent connection with the recipient. Printable tax forms 2010 If a partnership gives gifts, the partnership and the partners are treated as one taxpayer. Printable tax forms 2010 Incidental costs. Printable tax forms 2010   Incidental costs, such as engraving on jewelry, or packaging, insuring, and mailing, are generally not included in determining the cost of a gift for purposes of the $25 limit. Printable tax forms 2010   A cost is incidental only if it does not add substantial value to the gift. Printable tax forms 2010 For example, the cost of customary gift wrapping is an incidental cost. Printable tax forms 2010 However, the purchase of an ornamental basket for packaging fruit is not an incidental cost if the value of the basket is substantial compared to the value of the fruit. Printable tax forms 2010 Exceptions. Printable tax forms 2010   The following items are not considered gifts for purposes of the $25 limit. Printable tax forms 2010 An item that costs $4 or less and: Has your name clearly and permanently imprinted on the gift, and Is one of a number of identical items you widely distribute. Printable tax forms 2010 Examples include pens, desk sets, and plastic bags and cases. Printable tax forms 2010 Signs, display racks, or other promotional material to be used on the business premises of the recipient. Printable tax forms 2010 Gift or entertainment. Printable tax forms 2010   Any item that might be considered either a gift or entertainment generally will be considered entertainment. Printable tax forms 2010 However, if you give a customer packaged food or beverages you intend the customer to use at a later date, treat it as a gift. Printable tax forms 2010    If you give a customer tickets to a theater performance or sporting event and you do not go with the customer to the performance or event, you have a choice. Printable tax forms 2010 You can treat the cost of the tickets as either a gift expense or an entertainment expense, whichever is to your advantage. Printable tax forms 2010    If you go with the customer to the event, you must treat the cost of the tickets as an entertainment expense. Printable tax forms 2010 You cannot choose, in this case, to treat the cost of the tickets as a gift expense. Printable tax forms 2010 Transportation Expenses This section discusses expenses you can deduct for business transportation when you are not traveling away from home as defined earlier under Travel Expenses . Printable tax forms 2010 These expenses include the cost of transportation by air, rail, bus, taxi, etc. Printable tax forms 2010 , and the cost of driving and maintaining your car. Printable tax forms 2010 Transportation expenses include the ordinary and necessary costs of all of the following. Printable tax forms 2010 Getting from one workplace to another in the course of your business or profession when you are traveling within the area of your tax home. Printable tax forms 2010 (Tax home is defined earlier under Travel Expenses . Printable tax forms 2010 ) Visiting clients or customers. Printable tax forms 2010 Going to a business meeting away from your regular workplace. Printable tax forms 2010 Getting from your home to a temporary workplace when you have one or more regular places of work. Printable tax forms 2010 These temporary workplaces can be either within the area of your tax home or outside that area. Printable tax forms 2010 Transportation expenses do not include expenses you have while traveling away from home overnight. Printable tax forms 2010 Those expenses are travel expenses, discussed earlier. Printable tax forms 2010 However, if you use your car while traveling away from home overnight, use the rules in this section to figure your car expense deduction. Printable tax forms 2010 See Car Expenses , later. Printable tax forms 2010 Illustration of transportation expenses. Printable tax forms 2010    Figure 26-B illustrates the rules for when you can deduct transportation expenses when you have a regular or main job away from your home. Printable tax forms 2010 You may want to refer to it when deciding whether you can deduct your transportation expenses. Printable tax forms 2010 Daily transportation expenses you incur while traveling from home to one or more regular places of business are generally nondeductible commuting expenses. Printable tax forms 2010 However, there are many exceptions for deducting transportation expenses, like whether your work location is temporary (inside or outside the metropolitan area), traveling for same trade or business, or if you have a home office. Printable tax forms 2010 Temporary work location. Printable tax forms 2010   If you have one or more regular work locations away from your home and you commute to a temporary work location in the same trade or business, you can deduct the expenses of the daily round-trip transportation between your home and the temporary location, regardless of distance. Printable tax forms 2010   If your employment at a work location is realistically expected to last (and does in fact last) for 1 year or less, the employment is temporary unless there are facts and circumstances that would indicate otherwise. Printable tax forms 2010   If your employment at a work location is realistically expected to last for more than 1 year or if there is no realistic expectation that the employment will last for 1 year or less, the employment is not temporary, regardless of whether it actually lasts for more than 1 year. Printable tax forms 2010   If employment at a work location initially is realistically expected to last for 1 year or less, but at some later date the employment is realistically expected to last more than 1 year, that employment will be treated as temporary (unless there are facts and circumstances that would indicate otherwise) until your expectation changes. Printable tax forms 2010 It will not be treated as temporary after the date you determine it will last more than 1 year. Printable tax forms 2010   If the temporary work location is beyond the general area of your regular place of work and you stay overnight, you are traveling away from home. Printable tax forms 2010 You may have deductible travel expenses as discussed earlier in this chapter. Printable tax forms 2010 No regular place of work. Printable tax forms 2010   If you have no regular place of work but ordinarily work in the metropolitan area where you live, you can deduct daily transportation costs between home and a temporary work site outside that metropolitan area. Printable tax forms 2010   Generally, a metropolitan area includes the area within the city limits and the suburbs that are considered part of that metropolitan area. Printable tax forms 2010   You cannot deduct daily transportation costs between your home and temporary work sites within your metropolitan area. Printable tax forms 2010 These are nondeductible commuting expenses. Printable tax forms 2010 Two places of work. Printable tax forms 2010   If you work at two places in one day, whether or not for the same employer, you can deduct the expense of getting from one workplace to the other. Printable tax forms 2010 However, if for some personal reason you do not go directly from one location to the other, you cannot deduct more than the amount it would have cost you to go directly from the first location to the second. Printable tax forms 2010   Transportation expenses you have in going between home and a part-time job on a day off from your main job are commuting expenses. Printable tax forms 2010 You cannot deduct them. Printable tax forms 2010 Armed Forces reservists. Printable tax forms 2010   A meeting of an Armed Forces reserve unit is a second place of business if the meeting is held on a day on which you work at your regular job. Printable tax forms 2010 You can deduct the expense of getting from one workplace to the other as just discussed under Two places of work , earlier. Printable tax forms 2010   You usually cannot deduct the expense if the reserve meeting is held on a day on which you do not work at your regular job. Printable tax forms 2010 In this case, your transportation generally is a nondeductible commuting expense. Printable tax forms 2010 However, you can deduct your transportation expenses if the location of the meeting is temporary and you have one or more regular places of work. Printable tax forms 2010   If you ordinarily work in a particular metropolitan area but not at any specific location and the reserve meeting is held at a temporary location outside that metropolitan area, you can deduct your transportation expenses. Printable tax forms 2010   If you travel away from home overnight to attend a guard or reserve meeting, you can deduct your travel expenses. Printable tax forms 2010 These expenses are discussed earlier under Travel Expenses . Printable tax forms 2010   If you travel more than 100 miles away from home in connection with your performance of services as a member of the reserves, you may be able to deduct some of your reserve-related travel costs as an adjustment to income rather than as an itemized deduction. Printable tax forms 2010 See Armed Forces reservists traveling more than 100 miles from home under Special Rules, later. Printable tax forms 2010 Commuting expenses. Printable tax forms 2010   You cannot deduct the costs of taking a bus, trolley, subway, or taxi, or of driving a car between your home and your main or regular place of work. Printable tax forms 2010 These costs are personal commuting expenses. Printable tax forms 2010 You cannot deduct commuting expenses no matter how far your home is from your regular place of work. Printable tax forms 2010 You cannot deduct commuting expenses even if you work during the commuting trip. Printable tax forms 2010 Example. Printable tax forms 2010 You sometimes use your cell phone to make business calls while commuting to and from work. Printable tax forms 2010 Sometimes business associates ride with you to and from work, and you have a business discussion in the car. Printable tax forms 2010 These activities do not change the trip from personal to business. Printable tax forms 2010 You cannot deduct your commuting expenses. Printable tax forms 2010 Parking fees. Printable tax forms 2010   Fees you pay to park your car at your place of business are nondeductible commuting expenses. Printable tax forms 2010 You can, however, deduct business-related parking fees when visiting a customer or client. Printable tax forms 2010 Advertising display on car. Printable tax forms 2010   Putting display material that advertises your business on your car does not change the use of your car from personal use to business use. Printable tax forms 2010 If you use this car for commuting or other personal uses, you still cannot deduct your expenses for those uses. Printable tax forms 2010 Car pools. Printable tax forms 2010   You cannot deduct the cost of using your car in a nonprofit car pool. Printable tax forms 2010 Do not include payments you receive from the passengers in your income. Printable tax forms 2010 These payments are considered reimbursements of your expenses. Printable tax forms 2010 However, if you operate a car pool for a profit, you must include payments from passengers in your income. Printable tax forms 2010 You can then deduct your car expenses (using the rules in this chapter). Printable tax forms 2010 Hauling tools or instruments. Printable tax forms 2010   Hauling tools or instruments in your car while commuting to and from work does not make your car expenses deductible. Printable tax forms 2010 However, you can deduct any additional costs you have for hauling tools or instruments (such as for renting a trailer you tow with your car). Printable tax forms 2010 Union members' trips from a union hall. Printable tax forms 2010   If you get your work assignments at a union hall and then go to your place of work, the costs of getting from the union hall to your place of work are nondeductible commuting expenses. Printable tax forms 2010 Although you need the union to get your work assignments, you are employed where you work, not where the union hall is located. Printable tax forms 2010 Office in the home. Printable tax forms 2010   If you have an office in your home that qualifies as a principal place of business, you can deduct your daily transportation costs between your home and another work location in the same trade or business. Printable tax forms 2010 (See chapter 28 for information on determining if your home office qualifies as a principal place of business. Printable tax forms 2010 ) Figure 26-B. Printable tax forms 2010 When Are Transportation Expenses Deductible? Most employees and self-employed persons can use this chart. Printable tax forms 2010 (Do not use this chart if your home is your principal place of business. Printable tax forms 2010 See Office in the home . Printable tax forms 2010 ) Please click here for the text description of the image. Printable tax forms 2010 Figure 26-B. Printable tax forms 2010 Local Transportation Examples of deductible transportation. Printable tax forms 2010   The following examples show when you can deduct transportation expenses based on the location of your work and your home. Printable tax forms 2010 Example 1. Printable tax forms 2010 You regularly work in an office in the city where you live. Printable tax forms 2010 Your employer sends you to a 1-week training session at a different office in the same city. Printable tax forms 2010 You travel directly from your home to the training location and return each day. Printable tax forms 2010 You can deduct the cost of your daily round-trip transportation between your home and the training location. Printable tax forms 2010 Example 2. Printable tax forms 2010 Your principal place of business is in your home. Printable tax forms 2010 You can deduct the cost of round-trip transportation between your qualifying home office and your client's or customer's place of business. Printable tax forms 2010 Example 3. Printable tax forms 2010 You have no regular office, and you do not have an office in your home. Printable tax forms 2010 In this case, the location of your first business contact inside the metropolitan area is considered your office. Printable tax forms 2010 Transportation expenses between your home and this first contact are nondeductible commuting expenses. Printable tax forms 2010 Transportation expenses between your last business contact and your home are also nondeductible commuting expenses. Printable tax forms 2010 While you cannot deduct the costs of these first and last trips, you can deduct the costs of going from one client or customer to another. Printable tax forms 2010 With no regular or home office, the costs of travel between two or more business contacts in a metropolitan area are deductible while the costs of travel between the home to (and from) business contacts are not deductible. Printable tax forms 2010 Car Expenses If you use your car for business purposes, you may be able to deduct car expenses. Printable tax forms 2010 You generally can use one of the two following methods to figure your deductible expenses. Printable tax forms 2010 Standard mileage rate. Printable tax forms 2010 Actual car expenses. Printable tax forms 2010 If you use actual car expenses to figure your deduction for a car you lease, there are rules that affect the amount of your lease payments you can deduct. Printable tax forms 2010 See Leasing a car under Actual Car Expenses, later. Printable tax forms 2010 In this chapter, “car” includes a van, pickup, or panel truck. Printable tax forms 2010 Rural mail carriers. Printable tax forms 2010   If you are a rural mail carrier, you may be able to treat the amount of qualified reimbursement you received as the amount of your allowable expense. Printable tax forms 2010 Because the qualified reimbursement is treated as paid under an accountable plan, your employer should not include the amount of reimbursement in your income. Printable tax forms 2010   If your vehicle expenses are more than the amount of your reimbursement, you can deduct the unreimbursed expenses as an itemized deduction on Schedule A (Form 1040). Printable tax forms 2010 You must complete Form 2106 and attach it to your Form 1040. Printable tax forms 2010   A “qualified reimbursement” is the reimbursement you receive that meets both of the following conditions. Printable tax forms 2010 It is given as an equipment maintenance allowance (EMA) to employees of the U. Printable tax forms 2010 S. Printable tax forms 2010 Postal Service. Printable tax forms 2010 It is at the rate contained in the 1991 collective bargaining agreement. Printable tax forms 2010 Any later agreement cannot increase the qualified reimbursement amount by more than the rate of inflation. Printable tax forms 2010 See your employer for information on your reimbursement. Printable tax forms 2010 If you are a rural mail carrier and received a qualified reimbursement, you cannot use the standard mileage rate. Printable tax forms 2010 Standard Mileage Rate You may be able to use the standard mileage rate to figure the deductible costs of operating your car for business purposes. Printable tax forms 2010 For 2013, the standard mileage rate for business use is 56½ cents per mile. Printable tax forms 2010 If you use the standard mileage rate for a year, you cannot deduct your actual car expenses for that year, but see Parking fees and tolls, later. Printable tax forms 2010 You generally can use the standard mileage rate whether or not you are reimbursed and whether or not any reimbursement is more or less than the amount figured using the standard mileage rate. Printable tax forms 2010 See Reimbursements under How To Report, later. Printable tax forms 2010 Choosing the standard mileage rate. Printable tax forms 2010   If you want to use the standard mileage rate for a car you own, you must choose to use it in the first year the car is available for use in your business. Printable tax forms 2010 Then in later years, you can choose to use either the standard mileage rate or actual expenses. Printable tax forms 2010   If you want to use the standard mileage rate for a car you lease, you must use it for the entire lease period. Printable tax forms 2010   You must make the choice to use the standard mileage rate by the due date (including extensions) of your return. Printable tax forms 2010 You cannot revoke the choice. Printable tax forms 2010 However, in a later year, you can switch from the standard mileage rate to the actual expenses method. Printable tax forms 2010 If you change to the actual expenses method in a later year, but before your car is fully depreciated, you have to estimate the remaining useful life of the car and use straight line depreciation. Printable tax forms 2010 Example. Printable tax forms 2010 Larry is an employee who occasionally uses his own car for business purposes. Printable tax forms 2010 He purchased the car in 2011, but he did not claim any unreimburse