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Tax Form For Military

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Tax Form For Military

Tax form for military Index A Affiliated corporations, Aircraft used by affiliated corporations. Tax form for military Agri-biodiesel, defined, Agri-biodiesel. Tax form for military Air transportation taxes, Air Transportation Taxes 225-mile-zone rule, Taxable transportation. Tax form for military Alaska, Transportation between the continental U. Tax form for military S. Tax form for military and Alaska or Hawaii. Tax form for military , Transportation within Alaska or Hawaii. Tax form for military , Alaska and Hawaii. Tax form for military Baggage, Excess baggage. Tax form for military Bonus tickets, Bonus tickets. Tax form for military Credits or refunds, Credits or refunds. Tax form for military Exemptions, Exemptions. Tax form for military Export, Exportation. Tax form for military Fixed-wing aircraft, Fixed-wing aircraft uses. Tax form for military Hawaii, Transportation between the continental U. Tax form for military S. Tax form for military and Alaska or Hawaii. Tax form for military , Transportation within Alaska or Hawaii. Tax form for military , Alaska and Hawaii. Tax form for military Helicopters, Certain helicopter uses. Tax form for military , Transportation of Property by Air International air travel facilities, International Air Travel Facilities Military personnel, Military personnel on international trips. Tax form for military Package tours, Package tours. Tax form for military Persons by air, Transportation of Persons by Air Persons liable, Liability for tax. Tax form for military , Liability for tax. Tax form for military Property by air, Transportation of Property by Air Tax rates, Transportation of Persons by Air Taxable transportation, Taxable transportation. Tax form for military Travel agency, Liability for tax. Tax form for military Uninterrupted international, Uninterrupted international air transportation. Tax form for military Aircraft, Fixed-wing aircraft uses. Tax form for military Affiliated corporations, Aircraft used by affiliated corporations. Tax form for military Small planes, Small aircraft. Tax form for military Aircraft museum, In an aircraft or vehicle owned by an aircraft museum (No. Tax form for military 15). Tax form for military Alaska Air transportation taxes, Transportation between the continental U. Tax form for military S. Tax form for military and Alaska or Hawaii. Tax form for military Tax on diesel fuel or kerosene, Removal for sale or use in Alaska. Tax form for military Alcohol and tobacco taxes, Excise Taxes Not Covered Alternative fuel credit, Alternative fuel credit. Tax form for military Alternative fuel, defined, Other fuels. Tax form for military American Red Cross, International organizations and the American Red Cross. Tax form for military Answering service, Answering services. Tax form for military Appeal procedures, Examination and Appeal Procedures Approved refinery, defined, Approved terminal or refinery. Tax form for military Approved terminal, defined, Approved terminal or refinery. Tax form for military Arrow shafts, Arrow Shafts Assistance (see Tax help) Aviation gasoline, defined, Aviation gasoline. Tax form for military B Back-up tax, Back-up Tax Biodiesel, defined, Biodiesel. Tax form for military Blended taxable fuel, defined, Blended taxable fuel. Tax form for military Blender, defined, Blender. Tax form for military Blocked pump, Blocked pump. Tax form for military Blood collector organizations, qualified, Exclusive use by a qualified blood collector organization (No. Tax form for military 11). Tax form for military , Qualified blood collector organizations. Tax form for military Boats, In a boat engaged in commercial fishing (No. Tax form for military 4). Tax form for military Bonus tickets, Bonus tickets. Tax form for military Bows, Quivers, Broadheads, and Points, Bows, Quivers, Broadheads, and Points Bulk transfer, defined, Bulk transfer. Tax form for military Bulk transfer/terminal system, defined, Bulk transfer/terminal system. Tax form for military Buses, In certain intercity and local buses (No. Tax form for military 5). Tax form for military , In a qualified local bus (No. Tax form for military 6). Tax form for military , In a school bus (No. Tax form for military 7). Tax form for military Tire tax, Qualifying intercity or local bus. Tax form for military C Cellulosic biofuel, Cellulosic biofuel. Tax form for military Chemicals, ozone-depleting, Environmental Taxes Claims Claiming a credit, Claiming a Credit on Form 4136 Claiming a refund, Claiming A Refund Filing claims, Filing Claims Coal Blending, Blending. Tax form for military Exemptions, Exemption from tax. Tax form for military Producer, Coal Production, Coal production. Tax form for military Selling price, Determining tonnage or selling price. Tax form for military Tax rates, Tax rates. Tax form for military Coin-operated telephones, Coin-operated telephones. Tax form for military Comments, Comments and suggestions. Tax form for military Commercial aviation, In commercial aviation (other than foreign trade). Tax form for military Commercial fishing, In a boat engaged in commercial fishing (No. Tax form for military 4). Tax form for military Commercial waterway transportation, Commercial waterway transportation. Tax form for military Communications taxes Credits or refunds, Credits or Refunds Exemptions, Exemptions Figuring the tax, Figuring the tax. Tax form for military Local telephone service, Local telephone service. Tax form for military Local-only service, Local-only service. Tax form for military Private communication service, Private communication service. Tax form for military Teletypewriter exchange service, Teletypewriter exchange service. Tax form for military Credit card purchases Aviation gasoline, Credit card purchases. Tax form for military Gasoline, Credit card purchases. Tax form for military Kerosene for use in aviation, Credit card purchases. Tax form for military Undyed diesel fuel, Credit Card Purchases. Tax form for military Undyed kerosene, Credit Card Purchases. Tax form for military Credit or refund Gas guzzler tax, Credit or refund. Tax form for military Manufacturers taxes, Credits or Refunds Resale of tax-paid semitrailers, Tax on resale of tax-paid trailers and semitrailers. Tax form for military Retail tax, Credits or refunds. Tax form for military Tire tax, Credit or refund. Tax form for military Vaccines, Credit or refund. Tax form for military Credits, Claiming a Credit on Form 4136 D Deposits Net tax liability, Amount of Deposits Deposits, How to make, How To Make Deposits Diesel fuel Definitions, Diesel Fuel and Kerosene Exported, Diesel Fuel and Kerosene Diesel-water fuel emulsion, defined, Diesel-water fuel emulsion. Tax form for military Dyed diesel fuel, Dyed Diesel Fuel and Dyed Kerosene Dyed kerosene, Dyed Diesel Fuel and Dyed Kerosene E Electric outboard motors, Electric outboard boat motors. Tax form for military Enterer, defined, Enterer. Tax form for military Entry, defined, Entry. Tax form for military Environmental taxes Credit or refund, Credits or refunds. Tax form for military Exceptions, Exceptions. Tax form for military Ozone-depleting chemicals (ODCs), Environmental Taxes United States (defined), Environmental Taxes Examination procedures, Examination and Appeal Procedures Excluded liquid, Diesel Fuel and Kerosene Exempt articles, retail tax, Articles exempt from tax. Tax form for military Exempt communication services American Red Cross, International organizations and the American Red Cross. Tax form for military Answering service, Answering services. Tax form for military Coin-operated telephones, Coin-operated telephones. Tax form for military Installation charges, Installation charges. Tax form for military International organizations, International organizations and the American Red Cross. Tax form for military Mobile radio telephone service, Mobile radio telephone service. Tax form for military News services, News services. Tax form for military Nonprofit educational organizations, Nonprofit educational organizations. Tax form for military Nonprofit hospitals, Nonprofit hospitals. Tax form for military Private communication service, Private communication service. Tax form for military Qualified blood collector organizations, Qualified blood collector organizations. Tax form for military Radio broadcasts, News services. Tax form for military Security systems, Telephone-operated security systems. Tax form for military Exempt sales, heavy trucks, Sales exempt from tax. Tax form for military Exemptions Air transportation taxes, Exemptions. Tax form for military Bonus tickets, Bonus tickets. Tax form for military Coal, Exemption from tax. Tax form for military Communications taxes, Exemptions Federal government, Federal, state, and local government. Tax form for military Fixed-wing aircraft, Fixed-wing aircraft uses. Tax form for military For export, Exemptions Further manufacturing, Exemptions Helicopters, Certain helicopter uses. Tax form for military Indian handicrafts, Exemptions Indian tribal governments, Federal, state, and local government. Tax form for military Military personnel, Military personnel on international trips. Tax form for military Nonprofit educational organizations, Federal, state, and local government. Tax form for military , Exemptions Qualified blood collector organizations, Exemptions State and local governments, Federal, state, and local government. Tax form for military , Exemptions Taxable tires, Tires exempt from tax. Tax form for military Vessel supplies, Exemptions Export, Export (No. Tax form for military 3). Tax form for military Exported taxable fuel, Exported taxable fuel. Tax form for military F Farming, On a farm for farming purposes (No. Tax form for military 1). Tax form for military Federal government, Federal, state, and local government. Tax form for military Fishing, In a boat engaged in commercial fishing (No. Tax form for military 4). Tax form for military Fishing rods and fishing poles. Tax form for military , Fishing rods and fishing poles. Tax form for military Fishing tackle boxes, Fishing tackle boxes. Tax form for military Fixed-wing aircraft, Fixed-wing aircraft uses. Tax form for military Floor stocks tax Ozone-depleting chemicals, Floor Stocks Tax Floor stocks, ODCs, Environmental Taxes Foreign trade, In foreign trade (No. Tax form for military 9). Tax form for military Form 1363, Exportation. Tax form for military 4136, Claiming a Credit on Form 4136 6197, Gas Guzzler Tax, Form 6197. Tax form for military , Attachments to Form 720. Tax form for military 637, Reminders 6627, Environmental Taxes, Attachments to Form 720. Tax form for military 720, Claiming A Refund, Form 6197. Tax form for military , Filing Form 720 720X, Form 720X. Tax form for military 8849, Claiming A Refund 8864, Biodiesel Sold as But Not Used as Fuel Form 720 Attachments, Attachments to Form 720. Tax form for military Due dates, Due dates. Tax form for military Final return, Final return. Tax form for military Schedule A, Filing Form 720 Schedule C, Filing Form 720 Schedule T, Filing Form 720 Free tax services, How To Get Tax Help Fuels Alternative fuel, Other Fuels (Including Alternative Fuels) Diesel, Diesel Fuel and Kerosene Diesel-water fuel emulsion, Diesel-Water Fuel Emulsion For use in aviation, Kerosene for Use in Aviation Gasoline, Gasoline and Aviation Gasoline Kerosene, Diesel Fuel and Kerosene Other Fuels, Other Fuels (Including Alternative Fuels) Used on inland waterways, Fuels Used on Inland Waterways G Gambling, Taxable situations. Tax form for military Gas guzzler tax Automobiles, Automobiles. Tax form for military Credit or refund, Credit or refund. Tax form for military Limousines, Automobiles. Tax form for military Vehicles not subject to tax, Vehicles not subject to tax. Tax form for military Gasoline blendstocks, Gasoline Blendstocks Gasoline, defined, Gasoline. Tax form for military H Hawaii, air transportation taxes, Transportation between the continental U. Tax form for military S. Tax form for military and Alaska or Hawaii. Tax form for military Heavy Motor Vehicle User Fee, Excise Taxes Not Covered Heavy trucks First retail sale, defined, First retail sale defined. Tax form for military Further manufacture, Further manufacture. Tax form for military Installment sales, Installment sales. Tax form for military Parts or accessories, Parts or accessories. Tax form for military Presumptive retail sales price, Presumptive retail sales price. Tax form for military Related persons, Related person. Tax form for military Separate purchases, Separate purchase. Tax form for military Tax base, Determination of tax base. Tax form for military Tax rate, Retail Tax on Heavy Trucks, Trailers, and Tractors Helicopter, Certain helicopter uses. Tax form for military Help (see Tax help) Highway vehicle, Highway vehicle. Tax form for military , In a highway vehicle owned by the United States that is not used on a highway (No. Tax form for military 12). Tax form for military Highway vehicle (Diesel-powered), Diesel-powered highway vehicle. Tax form for military I Identifying number, Taxpayer identification number. Tax form for military Imported taxable products (ODCs), Imported Taxable Products Income, include in, Including the Credit or Refund in Income Indoor tanning services, Indoor Tanning Services Tax Information returns, liquid products, Information Returns Inland waterways, Fuels Used on Inland Waterways Intercity and local buses, In certain intercity and local buses (No. Tax form for military 5). Tax form for military Interest and penalties, Penalties and Interest International air travel facilities, International Air Travel Facilities K Kerosene Definitions, Diesel Fuel and Kerosene Exported, Diesel Fuel and Kerosene For use in aviation, Kerosene for Use in Aviation L Liquid products, information returns, Information Returns Local telephone service, Local telephone service. Tax form for military Local-only service, Local-only service. Tax form for military M Manufacturer, defined, Manufacturer. Tax form for military Manufacturers taxes Arrow shafts, Arrow Shafts Bows, Quivers, Broadheads, and Points, Bows, Quivers, Broadheads, and Points Coal, Coal Credits or refunds, Credits or Refunds Exemptions, Exemptions Gas guzzler tax, Gas Guzzler Tax Lease, Lease considered sale. Tax form for military Lease payments, Partial payments. Tax form for military Partial payments, Partial payments. Tax form for military Registration, Registration requirements. Tax form for military Related person, Related person. Tax form for military Requirements for exempt sales, Requirements for Exempt Sales Sale, Sale. Tax form for military Sport fishing equipment, Sport Fishing Equipment Taxable Tires, Taxable Tires Vaccines, Vaccines Medical device tax, Taxable medical devices. Tax form for military Military aircraft, In military aircraft (No. Tax form for military 16). Tax form for military Mobile radio telephone service, Mobile radio telephone service. Tax form for military N News services, News services. Tax form for military Nonprofit educational organization, Exclusive use by a nonprofit educational organization (No. Tax form for military 13). Tax form for military Nonprofit educational organization use and state use, Nonprofit educational organization and state use. Tax form for military Nonprofit educational organizations, Nonprofit educational organizations. Tax form for military , Federal, state, and local government. Tax form for military Nontaxable uses, definitions, Definitions of Nontaxable Uses Nontaxable uses, type of use table, Definitions of Nontaxable Uses O Obligations not in registered form, Obligations Not in Registered Form Off-highway use, Off-highway business use (No. Tax form for military 2). Tax form for military Oil spill liability, Environmental Taxes Other Fuels (Including Alternative Fuels), Other Fuels (Including Alternative Fuels) Other fuels, defined, Other fuels. Tax form for military Ozone-depleting chemicals Floor stocks tax, Floor Stocks Tax Imported taxable products, Imported Taxable Products P Patient-centered outcomes research fee, Patient-Centered Outcomes Research Fee Payment of taxes, Payment of Taxes Penalties Dyed diesel fuel, Penalty. Tax form for military Dyed kerosene, Penalty. Tax form for military Pipeline operator, defined, Pipeline operator. Tax form for military Position holder, defined, Position holder. Tax form for military Publications (see Tax help) Q Qualified local bus, In a qualified local bus (No. Tax form for military 6). Tax form for military R Rack, defined, Rack. Tax form for military Radio broadcasts, News services. Tax form for military Records, Refiner, defined, Refiner. Tax form for military Refinery, defined, Refinery. Tax form for military Refunds, Claiming A Refund Refunds of second tax, Refunds of Second Tax Registered ultimate vendor, Sales by Registered Ultimate Vendors, Registered ultimate vendor. Tax form for military Registrant, Taxable fuel registrant. Tax form for military Registrant, defined, Registrant. Tax form for military Registration, Registration Requirements Form 637, Reminders Registration-required obligations, Obligations Not in Registered Form Related persons Heavy trucks, Related person. Tax form for military Sport fishing equipment, Related person. Tax form for military Removal, defined, Removal. Tax form for military Retail tax Credits or refunds, Credits or refunds. Tax form for military Heavy trucks, Retail Tax on Heavy Trucks, Trailers, and Tractors Rulings Program, Rulings Program Rural airports, Rural airports. Tax form for military S Sale, defined, Sale. Tax form for military Sales by registered ultimate vendors, gasoline, Sales by registered ultimate vendors. Tax form for military Sales by registered ultimate vendors, kerosene for use in aviation, Sales by Registered Ultimate Vendors Sales price Bonus goods, Bonus goods. Tax form for military Cost of transportation, Manufacturers taxes based on sale price. Tax form for military Delivery costs, Manufacturers taxes based on sale price. Tax form for military Discounts, Manufacturers taxes based on sale price. Tax form for military Installation costs, Manufacturers taxes based on sale price. Tax form for military Insurance costs, Manufacturers taxes based on sale price. Tax form for military Local advertising charges, Manufacturers taxes based on sale price. Tax form for military Manufacturers excise tax, Manufacturers taxes based on sale price. Tax form for military Rebates, Manufacturers taxes based on sale price. Tax form for military Retail dealer preparation costs, Manufacturers taxes based on sale price. Tax form for military Warranty charges, Manufacturers taxes based on sale price. Tax form for military School bus, In a school bus (No. Tax form for military 7). Tax form for military Second generation biofuel, Second generation biofuel. Tax form for military Security systems, Telephone-operated security systems. Tax form for military Ship passenger tax, Ship Passenger Tax Special September rule, When to deposit, Special rule for deposits of taxes in September. Tax form for military Sport fishing equipment List of equipment, Sport Fishing Equipment Resales, Certain equipment resale. Tax form for military State and local governments, Federal, state, and local government. Tax form for military State or local governments, Exclusive use by a state, political subdivision of a state, or the District of Columbia (No. Tax form for military 14). Tax form for military State or nonprofit educational organization use, Sales by registered ultimate vendors. Tax form for military State use, Registered ultimate vendor (state use). Tax form for military , State use. Tax form for military State, defined, State. Tax form for military Suggestions, Comments and suggestions. Tax form for military T Tanning tax, Indoor Tanning Services Tax Tax help, How To Get Tax Help Tax rate, Electric outboard boat motors. Tax form for military Air transportation of persons, Transportation of Persons by Air Air transportation of property, Transportation of Property by Air Arrow shafts, Arrow Shafts Bows, Quivers, Broadheads, and Points, Bows, Quivers, Broadheads, and Points Coal, Tax rates. Tax form for military Electric outboard motor, Electric outboard boat motors. Tax form for military International air travel facilities, International Air Travel Facilities Obligations not in registered form, Obligations Not in Registered Form Policies issued by foreign persons, Foreign Insurance Taxes Ship passenger tax, Ship Passenger Tax Sport fishing equipment, Sport Fishing Equipment Trucks, Retail Tax on Heavy Trucks, Trailers, and Tractors Taxable fuel registrant, Taxable fuel registrant. Tax form for military Taxable Tires Manufacturers taxes, Taxable Tires Taxable tires Exemptions, Tires exempt from tax. Tax form for military Taxes, Payment of, Payment of Taxes Taxpayer identification number, Taxpayer identification number. Tax form for military Teletypewriter exchange service, Teletypewriter exchange service. Tax form for military Terminal operator, defined, Terminal operator. Tax form for military Terminal, defined, Terminal. Tax form for military Throughputter, defined, Throughputter. Tax form for military Tires Credit against heavy truck tax, Tire credit. Tax form for military Credit or refund of tax, Credit or refund. Tax form for military Train, Use in a train. Tax form for military Train (Diesel-powered), Diesel-powered train. Tax form for military Transmix, Diesel Fuel and Kerosene Travel agency, Liability for tax. Tax form for military TTY/TDD information, How To Get Tax Help Two-party exchanges, Two-party exchanges. Tax form for military , Two-party exchanges. Tax form for military U Ultimate purchaser, Ultimate purchaser. Tax form for military Uninterrupted international air transportation, Uninterrupted international air transportation. Tax form for military , Military personnel on international trips. Tax form for military Used other than as a fuel Diesel fuel and kerosene, For diesel fuel and kerosene (other than kerosene used in aviation) used other than as a fuel (No. Tax form for military 8). Tax form for military Uses, nontaxable Alternative fuels, Other Fuels (Including Alternative Fuels) Aviation gasoline, Gasoline and Aviation Gasoline Diesel fuel, Undyed Diesel Fuel and Undyed Kerosene (Other Than Kerosene Used in Aviation) Diesel-water fuel emulsion, Diesel-Water Fuel Emulsion Gasoline, Gasoline and Aviation Gasoline Kerosene, Undyed Diesel Fuel and Undyed Kerosene (Other Than Kerosene Used in Aviation) Kerosene for use in aviation, Ultimate purchasers. Tax form for military Liquefied petroleum gas (LPG), Other Fuels (Including Alternative Fuels) Other Fuels, Other Fuels (Including Alternative Fuels) V Vaccines Credit or refund, Credit or refund. Tax form for military Manufacturers tax, What's New, Vaccines Vehicles Gas guzzler, Gas Guzzler Tax Imported, Imported automobiles. Tax form for military Law enforcement, Vehicles not subject to tax. Tax form for military Vendors, registered ultimate, Sales by Registered Ultimate Vendors, Registered ultimate vendor. Tax form for military Vessel operator, defined, Vessel operator. Tax form for military W Wagering and occupational wagering fee, Excise Taxes Not Covered When to deposit, When To Make Deposits Prev  Up     Home   More Online Publications
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The Tax Form For Military

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