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Tax planning us 1040ez 6. Tax planning us 1040ez   How To Report Table of Contents Where To ReportGifts. Tax planning us 1040ez Statutory employees. Tax planning us 1040ez Vehicle Provided by Your Employer ReimbursementsAccountable Plans Nonaccountable Plans Rules for Independent Contractors and Clients How To Use Per Diem Rate TablesThe Two Substantiation Methods Transition Rules Completing Forms 2106 and 2106-EZInformation on use of cars. Tax planning us 1040ez Standard mileage rate. Tax planning us 1040ez Actual expenses. Tax planning us 1040ez Car rentals. Tax planning us 1040ez Hours of service limits. Tax planning us 1040ez Allocating your reimbursement. Tax planning us 1040ez 1. Tax planning us 1040ez Limit on meals and entertainment. Tax planning us 1040ez 2. Tax planning us 1040ez Limit on miscellaneous itemized deductions. Tax planning us 1040ez 3. Tax planning us 1040ez Limit on total itemized deductions. Tax planning us 1040ez Special Rules This chapter explains where and how to report the expenses discussed in this publication. Tax planning us 1040ez It discusses reimbursements and how to treat them under accountable and nonaccountable plans. Tax planning us 1040ez It also explains rules for independent contractors and clients, fee-basis officials, certain performing artists, Armed Forces reservists, and certain disabled employees. Tax planning us 1040ez The chapter ends with illustrations of how to report travel, entertainment, gift, and car expenses on Forms 2106 and 2106-EZ. Tax planning us 1040ez Where To Report This section provides general information on where to report the expenses discussed in this publication. Tax planning us 1040ez Self-employed. Tax planning us 1040ez   You must report your income and expenses on Schedule C (Form 1040) or Schedule C-EZ (Form 1040) if you are a sole proprietor, or on Schedule F (Form 1040) if you are a farmer. Tax planning us 1040ez You do not use Form 2106 or 2106-EZ. Tax planning us 1040ez    If you claim car or truck expenses, you must provide certain information on the use of your vehicle. Tax planning us 1040ez You provide this information on Schedule C (Form 1040), Schedule C-EZ (Form 1040), or Form 4562. Tax planning us 1040ez   If you file Schedule C (Form 1040): Report your travel expenses, except meals, on line 24a, Report your deductible meals (actual cost or standard meal allowance) and entertainment on line 24b, Report your gift expenses and transportation expenses, other than car expenses, on line 27a, and Report your car expenses on line 9. Tax planning us 1040ez Complete Part IV of the form unless you have to file Form 4562 for depreciation or amortization. Tax planning us 1040ez   If you file Schedule C-EZ (Form 1040), report the total of all business expenses on line 2. Tax planning us 1040ez You can only include 50% of your meals and entertainment in that total. Tax planning us 1040ez If you include car expenses, you must also complete Part III of the form. Tax planning us 1040ez    If you file Schedule F (Form 1040): Report your car expenses on line 10. Tax planning us 1040ez Attach Form 4562 and provide information on the use of your car in Part V of Form 4562. Tax planning us 1040ez Report all other business expenses discussed in this publication on line 32. Tax planning us 1040ez You can only include 50% of your meals and entertainment on that line. Tax planning us 1040ez See your form instructions for more information on how to complete your tax return. Tax planning us 1040ez Both self-employed and an employee. Tax planning us 1040ez   If you are both self-employed and an employee, you must keep separate records for each business activity. Tax planning us 1040ez Report your business expenses for self-employment on Schedule C (Form 1040), Schedule C-EZ (Form 1040), or Schedule F (Form 1040), as discussed earlier. Tax planning us 1040ez Report your business expenses for your work as an employee on Form 2106 or 2106-EZ, as discussed next. Tax planning us 1040ez Employees. Tax planning us 1040ez    If you are an employee, you generally must complete Form 2106 to deduct your travel, transportation, and entertainment expenses. Tax planning us 1040ez However, you can use the shorter Form 2106-EZ instead of Form 2106 if you meet all of the following conditions. Tax planning us 1040ez You are an employee deducting expenses attributable to your job. Tax planning us 1040ez You were not reimbursed by your employer for your expenses (amounts included in box 1 of your Form W-2 are not considered reimbursements). Tax planning us 1040ez If you claim car expenses, you use the standard mileage rate. Tax planning us 1040ez   For more information on how to report your expenses on Forms 2106 and 2106-EZ, see Completing Forms 2106 and 2106-EZ , later. Tax planning us 1040ez Gifts. Tax planning us 1040ez   If you did not receive any reimbursements (or the reimbursements were all included in box 1 of your Form W-2), the only business expense you are claiming is for gifts, and the Special Rules discussed later do not apply to you, do not complete Form 2106 or 2106-EZ. Tax planning us 1040ez Instead, claim the amount of your deductible gifts directly on line 21 of Schedule A (Form 1040). Tax planning us 1040ez Statutory employees. Tax planning us 1040ez    If you received a Form W-2 and the “Statutory employee” box in box 13 was checked, report your income and expenses related to that income on Schedule C (Form 1040) or Schedule C-EZ (Form 1040). Tax planning us 1040ez Do not complete Form 2106 or 2106-EZ. Tax planning us 1040ez   Statutory employees include full-time life insurance salespersons, certain agent or commission drivers, traveling salespersons, and certain homeworkers. Tax planning us 1040ez If you are entitled to a reimbursement from your employer but you do not claim it, you cannot claim a deduction for the expenses to which that unclaimed reimbursement applies. Tax planning us 1040ez Reimbursement for personal expenses. Tax planning us 1040ez    If your employer reimburses you for nondeductible personal expenses, such as for vacation trips, your employer must report the reimbursement as wage income in box 1 of your Form W-2. Tax planning us 1040ez You cannot deduct personal expenses. Tax planning us 1040ez Income-producing property. Tax planning us 1040ez   If you have travel or transportation expenses related to income-producing property, report your deductible expenses on the form appropriate for that activity. Tax planning us 1040ez   For example, if you have rental real estate income and expenses, report your expenses on Schedule E (Form 1040), Supplemental Income and Loss. Tax planning us 1040ez See Publication 527, Residential Rental Property, for more information on the rental of real estate. Tax planning us 1040ez If you have deductible investment-related transportation expenses, report them on Schedule A (Form 1040), line 23. Tax planning us 1040ez Vehicle Provided by Your Employer If your employer provides you with a car, you may be able to deduct the actual expenses of operating that car for business purposes. Tax planning us 1040ez The amount you can deduct depends on the amount that your employer included in your income and the business and personal miles you drove during the year. Tax planning us 1040ez You cannot use the standard mileage rate. Tax planning us 1040ez Value reported on Form W-2. Tax planning us 1040ez   Your employer can figure and report either the actual value of your personal use of the car or the value of the car as if you used it only for personal purposes (100% income inclusion). Tax planning us 1040ez Your employer must separately state the amount if 100% of the annual lease value was included in your income. Tax planning us 1040ez If you are unsure of the amount included on your Form W-2, ask your employer. Tax planning us 1040ez Full value included in your income. Tax planning us 1040ez   You can deduct the value of the business use of an employer-provided car if your employer reported 100% of the value of the car in your income. Tax planning us 1040ez On your 2013 Form W-2, the amount of the value will be included in box 1, Wages, tips, other compensation, and box 14. Tax planning us 1040ez    To claim your expenses, complete Form 2106, Part II, Sections A and C. Tax planning us 1040ez Enter your actual expenses on line 23 of Section C and include the entire value of the employer-provided car on line 25. Tax planning us 1040ez Complete the rest of the form. Tax planning us 1040ez Less than full value included in your income. Tax planning us 1040ez   If less than the full annual lease value of the car was included on your Form W-2, this means that your Form W-2 only includes the value of your personal use of the car. Tax planning us 1040ez Do not enter this value on your Form 2106 because it is not deductible. Tax planning us 1040ez   If you paid any actual costs (that your employer did not provide or reimburse you for) to operate the car, you can deduct the business portion of those costs. Tax planning us 1040ez Examples of costs that you may have are gas, oil, and repairs. Tax planning us 1040ez Complete Form 2106, Part II, Sections A and C. Tax planning us 1040ez Enter your actual costs on line 23 of Section C and leave line 25 blank. Tax planning us 1040ez Complete the rest of the form. Tax planning us 1040ez Reimbursements This section explains what to do when you receive an advance or are reimbursed for any of the employee business expenses discussed in this publication. Tax planning us 1040ez If you received an advance, allowance, or reimbursement for your expenses, how you report this amount and your expenses depends on whether your employer reimbursed you under an accountable plan or a nonaccountable plan. Tax planning us 1040ez This section explains the two types of plans, how per diem and car allowances simplify proving the amount of your expenses, and the tax treatment of your reimbursements and expenses. Tax planning us 1040ez It also covers rules for independent contractors. Tax planning us 1040ez No reimbursement. Tax planning us 1040ez   You are not reimbursed or given an allowance for your expenses if you are paid a salary or commission with the understanding that you will pay your own expenses. Tax planning us 1040ez In this situation, you have no reimbursement or allowance arrangement, and you do not have to read this section on reimbursements. Tax planning us 1040ez Instead, see Completing Forms 2106 and 2106-EZ , later, for information on completing your tax return. Tax planning us 1040ez Reimbursement, allowance, or advance. Tax planning us 1040ez   A reimbursement or other expense allowance arrangement is a system or plan that an employer uses to pay, substantiate, and recover the expenses, advances, reimbursements, and amounts charged to the employer for employee business expenses. Tax planning us 1040ez Arrangements include per diem and car allowances. Tax planning us 1040ez    A per diem allowance is a fixed amount of daily reimbursement your employer gives you for your lodging, meals, and incidental expenses when you are away from home on business. Tax planning us 1040ez (The term “ incidental expenses ” is defined in chapter 1 under Standard Meal Allowance. Tax planning us 1040ez ) A car allowance is an amount your employer gives you for the business use of your car. Tax planning us 1040ez   Your employer should tell you what method of reimbursement is used and what records you must provide. Tax planning us 1040ez Employers. Tax planning us 1040ez   If you are an employer and you reimburse employee business expenses, how you treat this reimbursement on your employee's Form W-2 depends in part on whether you have an accountable plan. Tax planning us 1040ez Reimbursements treated as paid under an accountable plan, as explained next, are not reported as pay. Tax planning us 1040ez Reimbursements treated as paid under nonaccountable plans , as explained later, are reported as pay. Tax planning us 1040ez See Publication 15 (Circular E), Employer's Tax Guide, for information on employee pay. Tax planning us 1040ez Accountable Plans To be an accountable plan, your employer's reimbursement or allowance arrangement must include all of the following rules: Your expenses must have a business connection — that is, you must have paid or incurred deductible expenses while performing services as an employee of your employer. Tax planning us 1040ez You must adequately account to your employer for these expenses within a reasonable period of time. Tax planning us 1040ez You must return any excess reimbursement or allowance within a reasonable period of time. Tax planning us 1040ez “ Adequate accounting ” and “ returning excess reimbursements ” are discussed later. Tax planning us 1040ez An excess reimbursement or allowance is any amount you are paid that is more than the business-related expenses that you adequately accounted for to your employer. Tax planning us 1040ez Reasonable period of time. Tax planning us 1040ez   The definition of reasonable period of time depends on the facts and circumstances of your situation. Tax planning us 1040ez However, regardless of the facts and circumstances of your situation, actions that take place within the times specified in the following list will be treated as taking place within a reasonable period of time. Tax planning us 1040ez You receive an advance within 30 days of the time you have an expense. Tax planning us 1040ez You adequately account for your expenses within 60 days after they were paid or incurred. Tax planning us 1040ez You return any excess reimbursement within 120 days after the expense was paid or incurred. Tax planning us 1040ez You are given a periodic statement (at least quarterly) that asks you to either return or adequately account for outstanding advances and you comply within 120 days of the statement. Tax planning us 1040ez Employee meets accountable plan rules. Tax planning us 1040ez   If you meet the three rules for accountable plans, your employer should not include any reimbursements in your income in box 1 of your Form W-2. Tax planning us 1040ez If your expenses equal your reimbursements, you do not complete Form 2106. Tax planning us 1040ez You have no deduction since your expenses and reimbursement are equal. Tax planning us 1040ez    If your employer included reimbursements in box 1 of your Form W-2 and you meet all the rules for accountable plans, ask your employer for a corrected Form W-2. Tax planning us 1040ez Accountable plan rules not met. Tax planning us 1040ez   Even though you are reimbursed under an accountable plan, some of your expenses may not meet all three rules. Tax planning us 1040ez All reimbursements that fail to meet all three rules for accountable plans are generally treated as having been reimbursed under a nonaccountable plan (discussed later). Tax planning us 1040ez Failure to return excess reimbursements. Tax planning us 1040ez   If you are reimbursed under an accountable plan, but you fail to return, within a reasonable time, any amounts in excess of the substantiated amounts, the amounts paid in excess of the substantiated expenses are treated as paid under a nonaccountable plan. Tax planning us 1040ez See Reasonable period of time , earlier, and Returning Excess Reimbursements , later. Tax planning us 1040ez Reimbursement of nondeductible expenses. Tax planning us 1040ez   You may be reimbursed under your employer's accountable plan for expenses related to that employer's business, some of which are deductible as employee business expenses and some of which are not deductible. Tax planning us 1040ez The reimbursements you receive for the nondeductible expenses do not meet rule (1) for accountable plans, and they are treated as paid under a nonaccountable plan. Tax planning us 1040ez Example. Tax planning us 1040ez Your employer's plan reimburses you for travel expenses while away from home on business and also for meals when you work late at the office, even though you are not away from home. Tax planning us 1040ez The part of the arrangement that reimburses you for the nondeductible meals when you work late at the office is treated as paid under a nonaccountable plan. Tax planning us 1040ez The employer makes the decision whether to reimburse employees under an accountable plan or a nonaccountable plan. Tax planning us 1040ez If you are an employee who receives payments under a nonaccountable plan, you cannot convert these amounts to payments under an accountable plan by voluntarily accounting to your employer for the expenses and voluntarily returning excess reimbursements to the employer. Tax planning us 1040ez Adequate Accounting One of the rules for an accountable plan is that you must adequately account to your employer for your expenses. Tax planning us 1040ez You adequately account by giving your employer a statement of expense, an account book, a diary, or a similar record in which you entered each expense at or near the time you had it, along with documentary evidence (such as receipts) of your travel, mileage, and other employee business expenses. Tax planning us 1040ez (See Table 5-1 in chapter 5 for details you need to enter in your record and documents you need to prove certain expenses. Tax planning us 1040ez ) A per diem or car allowance satisfies the adequate accounting requirement under certain conditions. Tax planning us 1040ez See Per Diem and Car Allowances , later. Tax planning us 1040ez You must account for all amounts you received from your employer during the year as advances, reimbursements, or allowances. Tax planning us 1040ez This includes amounts you charged to your employer by credit card or other method. Tax planning us 1040ez You must give your employer the same type of records and supporting information that you would have to give to the IRS if the IRS questioned a deduction on your return. Tax planning us 1040ez You must pay back the amount of any reimbursement or other expense allowance for which you do not adequately account or that is more than the amount for which you accounted. Tax planning us 1040ez Per Diem and Car Allowances If your employer reimburses you for your expenses using a per diem or a car allowance, you can generally use the allowance as proof for the amount of your expenses. Tax planning us 1040ez A per diem or car allowance satisfies the adequate accounting requirements for the amount of your expenses only if all the following conditions apply. Tax planning us 1040ez Your employer reasonably limits payments of your expenses to those that are ordinary and necessary in the conduct of the trade or business. Tax planning us 1040ez The allowance is similar in form to and not more than the federal rate (defined later). Tax planning us 1040ez You prove the time (dates), place, and business purpose of your expenses to your employer (as explained in Table 5-1 ) within a reasonable period of time. Tax planning us 1040ez You are not related to your employer (as defined next). Tax planning us 1040ez If you are related to your employer, you must be able to prove your expenses to the IRS even if you have already adequately accounted to your employer and returned any excess reimbursement. Tax planning us 1040ez If the IRS finds that an employer's travel allowance practices are not based on reasonably accurate estimates of travel costs (including recognition of cost differences in different areas for per diem amounts), you will not be considered to have accounted to your employer. Tax planning us 1040ez In this case, you must be able to prove your expenses to the IRS. Tax planning us 1040ez Related to employer. Tax planning us 1040ez   You are related to your employer if: Your employer is your brother or sister, half brother or half sister, spouse, ancestor, or lineal descendant, Your employer is a corporation in which you own, directly or indirectly, more than 10% in value of the outstanding stock, or Certain relationships (such as grantor, fiduciary, or beneficiary) exist between you, a trust, and your employer. Tax planning us 1040ez You may be considered to indirectly own stock, for purposes of (2), if you have an interest in a corporation, partnership, estate, or trust that owns the stock or if a member of your family or your partner owns the stock. Tax planning us 1040ez The federal rate. Tax planning us 1040ez   The federal rate can be figured using any one of the following methods. Tax planning us 1040ez For per diem amounts: The regular federal per diem rate. Tax planning us 1040ez The standard meal allowance. Tax planning us 1040ez The high-low rate. Tax planning us 1040ez For car expenses: The standard mileage rate. Tax planning us 1040ez A fixed and variable rate (FAVR). Tax planning us 1040ez    For per diem amounts, use the rate in effect for the area where you stop for sleep or rest. Tax planning us 1040ez Regular federal per diem rate. Tax planning us 1040ez   The regular federal per diem rate is the highest amount that the federal government will pay to its employees for lodging, meals, and incidental expenses (or meals and incidental expenses only) while they are traveling away from home in a particular area. Tax planning us 1040ez The rates are different for different locations. Tax planning us 1040ez Your employer should have these rates available. Tax planning us 1040ez You can also find federal per diem rates at www. Tax planning us 1040ez gsa. Tax planning us 1040ez gov/perdiem. Tax planning us 1040ez The standard meal allowance. Tax planning us 1040ez   The standard meal allowance (discussed in chapter 1) is the federal rate for meals and incidental expenses (M&IE). Tax planning us 1040ez The rate for most small localities in the United States is $46 a day. Tax planning us 1040ez Most major cities and many other localities qualify for higher rates. Tax planning us 1040ez You can find this information on the Internet at www. Tax planning us 1040ez gsa. Tax planning us 1040ez gov/perdiem. Tax planning us 1040ez   You receive an allowance only for meals and incidental expenses when your employer does one of the following. Tax planning us 1040ez Provides you with lodging (furnishes it in kind). Tax planning us 1040ez Reimburses you, based on your receipts, for the actual cost of your lodging. Tax planning us 1040ez Pays the hotel, motel, etc. Tax planning us 1040ez , directly for your lodging. Tax planning us 1040ez Does not have a reasonable belief that you had (or will have) lodging expenses, such as when you stay with friends or relatives or sleep in the cab of your truck. Tax planning us 1040ez Figures the allowance on a basis similar to that used in computing your compensation, such as number of hours worked or miles traveled. Tax planning us 1040ez High-low rate. Tax planning us 1040ez   This is a simplified method of computing the federal per diem rate for travel within the continental United States. Tax planning us 1040ez It eliminates the need to keep a current list of the per diem rates for each city. Tax planning us 1040ez   Under the high-low method, the per diem amount for travel during January through September of 2013 is $242 (including $65 for M&IE) for certain high-cost locations. Tax planning us 1040ez All other areas have a per diem amount of $163 (including $52 for M&IE). Tax planning us 1040ez For more information, see Notice 2012-63, which can be found on the Internet at www. Tax planning us 1040ez irs. Tax planning us 1040ez gov/irb/2012-42_IRB/ar12. Tax planning us 1040ez html. Tax planning us 1040ez    Effective October 1, 2013, the per diem rate for certain high-cost locations increased to $251 (including $65 for M&IE). Tax planning us 1040ez The rate for all other locations increased to $170 (including $52 for M&IE). Tax planning us 1040ez Employers who did not use the high-low method during the first 9 months of 2013 cannot begin to use it before 2014. Tax planning us 1040ez For more information, see Notice 2013-65, which can be found on the Internet at www. Tax planning us 1040ez irs. Tax planning us 1040ez gov/pub/irs-drop/n-13–65. Tax planning us 1040ez pdf and Revenue Procedure 2011-47 at www. Tax planning us 1040ez irs. Tax planning us 1040ez gov/irb/2011-42_IRB/ar12. Tax planning us 1040ez html. Tax planning us 1040ez Prorating the standard meal allowance on partial days of travel. Tax planning us 1040ez   The standard meal allowance is for a full 24-hour day of travel. Tax planning us 1040ez If you travel for part of a day, such as on the days you depart and return, you must prorate the full-day M&IE rate. Tax planning us 1040ez This rule also applies if your employer uses the regular federal per diem rate or the high-low rate. Tax planning us 1040ez   You can use either of the following methods to figure the federal M&IE for that day. Tax planning us 1040ez Method 1: For the day you depart, add 3/4 of the standard meal allowance amount for that day. Tax planning us 1040ez For the day you return, add 3/4 of the standard meal allowance amount for the preceding day. Tax planning us 1040ez Method 2: Prorate the standard meal allowance using any method you consistently apply in accordance with reasonable business practice. Tax planning us 1040ez For example, an employer can treat 2 full days of per diem (that includes M&IE) paid for travel away from home from 9 a. Tax planning us 1040ez m. Tax planning us 1040ez of one day to 5 p. Tax planning us 1040ez m. Tax planning us 1040ez of the next day as being no more than the federal rate. Tax planning us 1040ez This is true even though a federal employee would be limited to a reimbursement of M&IE for only 1½ days of the federal M&IE rate. Tax planning us 1040ez The standard mileage rate. Tax planning us 1040ez   This is a set rate per mile that you can use to compute your deductible car expenses. Tax planning us 1040ez For 2013, the standard mileage rate for the cost of operating your car for business use is 56½ cents per mile. Tax planning us 1040ez Fixed and variable rate (FAVR). Tax planning us 1040ez   This is an allowance your employer may use to reimburse your car expenses. Tax planning us 1040ez Under this method, your employer pays an allowance that includes a combination of payments covering fixed and variable costs, such as a cents-per-mile rate to cover your variable operating costs (such as gas, oil, etc. Tax planning us 1040ez ) plus a flat amount to cover your fixed costs (such as depreciation (or lease payments), insurance, etc. Tax planning us 1040ez ). Tax planning us 1040ez If your employer chooses to use this method, your employer will request the necessary records from you. Tax planning us 1040ez Reporting your expenses with a per diem or car allowance. Tax planning us 1040ez   If your reimbursement is in the form of an allowance received under an accountable plan, the following facts affect your reporting. Tax planning us 1040ez The federal rate. Tax planning us 1040ez Whether the allowance or your actual expenses were more than the federal rate. Tax planning us 1040ez The following discussions explain where to report your expenses depending upon how the amount of your allowance compares to the federal rate. Tax planning us 1040ez Allowance less than or equal to the federal rate. Tax planning us 1040ez   If your allowance is less than or equal to the federal rate, the allowance will not be included in box 1 of your Form W-2. Tax planning us 1040ez You do not need to report the related expenses or the allowance on your return if your expenses are equal to or less than the allowance. Tax planning us 1040ez   However, if your actual expenses are more than your allowance, you can complete Form 2106 and deduct the excess amount on Schedule A (Form 1040). Tax planning us 1040ez If you are using actual expenses, you must be able to prove to the IRS the total amount of your expenses and reimbursements for the entire year. Tax planning us 1040ez If you are using the standard meal allowance or the standard mileage rate, you do not have to prove that amount. Tax planning us 1040ez Example 1. Tax planning us 1040ez In April, Jeremy takes a 2-day business trip to Denver. Tax planning us 1040ez The federal rate for Denver is $215 per day. Tax planning us 1040ez As required by his employer's accountable plan, he accounts for the time (dates), place, and business purpose of the trip. Tax planning us 1040ez His employer reimburses him $215 a day ($430 total) for living expenses. Tax planning us 1040ez Jeremy's living expenses in Denver are not more than $215 a day. Tax planning us 1040ez Jeremy's employer does not include any of the reimbursement on his Form W-2 and Jeremy does not deduct the expenses on his return. Tax planning us 1040ez Example 2. Tax planning us 1040ez In June, Matt takes a 2-day business trip to Boston. Tax planning us 1040ez Matt's employer uses the high-low method to reimburse employees. Tax planning us 1040ez Since Boston is a high-cost area, Matt is given an advance of $242 a day ($484 total) for his lodging, meals, and incidental expenses. Tax planning us 1040ez Matt's actual expenses totaled $700. Tax planning us 1040ez Since Matt's $700 of expenses are more than his $484 advance, he includes the excess expenses when he itemizes his deductions. Tax planning us 1040ez Matt completes Form 2106 (showing all of his expenses and reimbursements). Tax planning us 1040ez He must also allocate his reimbursement between his meals and other expenses as discussed later under Completing Forms 2106 and 2106-EZ . Tax planning us 1040ez Example 3. Tax planning us 1040ez Nicole drives 10,000 miles in 2013 for business. Tax planning us 1040ez Under her employer's accountable plan, she accounts for the time (dates), place, and business purpose of each trip. Tax planning us 1040ez Her employer pays her a mileage allowance of 40 cents a mile. Tax planning us 1040ez Since Nicole's $5,650 expense computed under the standard mileage rate (10,000 miles x 56½ cents) is more than her $4,000 reimbursement (10,000 miles × 40 cents), she itemizes her deductions to claim the excess expense. Tax planning us 1040ez Nicole completes Form 2106 (showing all her expenses and reimbursements) and enters $1,650 ($5,650 − $4,000) as an itemized deduction. Tax planning us 1040ez Allowance more than the federal rate. Tax planning us 1040ez   If your allowance is more than the federal rate, your employer must include the allowance amount up to the federal rate in box 12 of your Form W-2. Tax planning us 1040ez This amount is not taxable. Tax planning us 1040ez However, the excess allowance will be included in box 1 of your Form W-2. Tax planning us 1040ez You must report this part of your allowance as if it were wage income. Tax planning us 1040ez   If your actual expenses are less than or equal to the federal rate, you do not complete Form 2106 or claim any of your expenses on your return. Tax planning us 1040ez   However, if your actual expenses are more than the federal rate, you can complete Form 2106 and deduct those excess expenses. Tax planning us 1040ez You must report on Form 2106 your reimbursements up to the federal rate (as shown in box 12 of your Form W-2) and all your expenses. Tax planning us 1040ez You should be able to prove these amounts to the IRS. Tax planning us 1040ez Example 1. Tax planning us 1040ez Laura lives and works in Austin. Tax planning us 1040ez In July her employer sent her to Albuquerque for 4 days on business. Tax planning us 1040ez Laura's employer paid the hotel directly for her lodging and reimbursed Laura $65 a day ($260 total) for meals and incidental expenses. Tax planning us 1040ez Laura's actual meal expenses were not more than the federal rate for Albuquerque, which is $56 per day. Tax planning us 1040ez Table 6-1. Tax planning us 1040ez Reporting Travel, Entertainment, Gift, and Car Expenses and Reimbursements IF the type of reimbursement (or  other expense allowance)  arrangement is under: THEN the employer reports on Form W-2: AND the employee reports on  Form 2106: * An accountable plan with: Actual expense reimbursement: Adequate accounting made and excess returned. Tax planning us 1040ez No amount. Tax planning us 1040ez No amount. Tax planning us 1040ez Actual expense reimbursement: Adequate accounting and return of excess both required but excess not returned. Tax planning us 1040ez The excess amount as wages in box 1. Tax planning us 1040ez No amount. Tax planning us 1040ez Per diem or mileage allowance up to the federal rate: Adequate accounting made and excess returned. Tax planning us 1040ez No amount. Tax planning us 1040ez All expenses and reimbursements only if excess expenses are claimed. Tax planning us 1040ez Otherwise, form is not filed. Tax planning us 1040ez Per diem or mileage allowance up to the federal rate: Adequate accounting and return of excess both required but excess not returned. Tax planning us 1040ez The excess amount as wages in box 1. Tax planning us 1040ez The amount up to the federal rate is reported only in box 12—it is not reported in box 1. Tax planning us 1040ez No amount. Tax planning us 1040ez Per diem or mileage allowance exceeds the federal rate: Adequate accounting up to the federal rate only and excess not returned. Tax planning us 1040ez The excess amount as wages in box 1. Tax planning us 1040ez The amount up to the federal rate is reported only in box 12—it is not reported in box 1. Tax planning us 1040ez All expenses (and reimbursements reported on Form W-2, box 12) only if expenses in excess of the federal rate are claimed. Tax planning us 1040ez Otherwise, form is not filed. Tax planning us 1040ez A nonaccountable plan with: Either adequate accounting or return of excess, or both, not required by plan. Tax planning us 1040ez The entire amount as wages in box 1. Tax planning us 1040ez All expenses. Tax planning us 1040ez No reimbursement plan: The entire amount as wages in box 1. Tax planning us 1040ez All expenses. Tax planning us 1040ez * You may be able to use Form 2106-EZ. Tax planning us 1040ez See Completing Forms 2106 and 2106-EZ . Tax planning us 1040ez Her employer included the $36 that was more than the federal rate (($65 − $56) × 4) in box 1 of Laura's Form W-2. Tax planning us 1040ez Her employer shows $224 ($56 a day × 4) in box 12 of her Form W-2. Tax planning us 1040ez This amount is not included in Laura's income. Tax planning us 1040ez Laura does not have to complete Form 2106; however, she must include the $36 in her gross income as wages (by reporting the total amount shown in box 1 of her Form W-2). Tax planning us 1040ez Example 2. Tax planning us 1040ez Joe also lives in Austin and works for the same employer as Laura. Tax planning us 1040ez In May the employer sent Joe to San Diego for 4 days and paid the hotel directly for Joe's hotel bill. Tax planning us 1040ez The employer reimbursed Joe $75 a day for his meals and incidental expenses. Tax planning us 1040ez The federal rate for San Diego is $71 a day. Tax planning us 1040ez Joe can prove that his actual meal expenses totaled $380. Tax planning us 1040ez His employer's accountable plan will not pay more than $75 a day for travel to San Diego, so Joe does not give his employer the records that prove that he actually spent $380. Tax planning us 1040ez However, he does account for the time, place, and business purpose of the trip. Tax planning us 1040ez This is Joe's only business trip this year. Tax planning us 1040ez Joe was reimbursed $300 ($75 × 4 days), which is $16 more than the federal rate of $284 ($71 × 4 days). Tax planning us 1040ez The employer includes the $16 as income on Joe's Form W-2 in box 1. Tax planning us 1040ez The employer also enters $284 in box 12 of Joe's Form W-2. Tax planning us 1040ez Joe completes Form 2106 to figure his deductible expenses. Tax planning us 1040ez He enters the total of his actual expenses for the year ($380) on Form 2106. Tax planning us 1040ez He also enters the reimbursements that were not included in his income ($284). Tax planning us 1040ez His total deductible expense, before the 50% limit, is $96. Tax planning us 1040ez After he figures the 50% limit on his unreimbursed meals and entertainment, he will include the balance, $48, as an itemized deduction. Tax planning us 1040ez Example 3. Tax planning us 1040ez Debbie drives 10,000 miles in 2013 for business. Tax planning us 1040ez Under her employer's accountable plan, she gets reimbursed 60 cents a mile, which is more than the standard mileage rate. Tax planning us 1040ez Her total reimbursement is $6,000. Tax planning us 1040ez Debbie's employer must include the reimbursement amount up to the standard mileage rate, $5,650 (10,000 × 56½ cents), in box 12 of her Form W-2. Tax planning us 1040ez That amount is not taxable. Tax planning us 1040ez Her employer must also include $350 ($6,000 − $5,650) in box 1 of her Form W-2. Tax planning us 1040ez This is the reimbursement that is more than the standard mileage rate. Tax planning us 1040ez If Debbie's expenses are equal to or less than the standard mileage rate, she would not complete Form 2106. Tax planning us 1040ez If her expenses are more than the standard mileage rate, she would complete Form 2106 and report her total expenses and reimbursement (shown in box 12 of her Form W-2). Tax planning us 1040ez She would then claim the excess expenses as an itemized deduction. Tax planning us 1040ez Returning Excess Reimbursements Under an accountable plan, you are required to return any excess reimbursement or other expense allowances for your business expenses to the person paying the reimbursement or allowance. Tax planning us 1040ez Excess reimbursement means any amount for which you did not adequately account within a reasonable period of time. Tax planning us 1040ez For example, if you received a travel advance and you did not spend all the money on business-related expenses or you do not have proof of all your expenses, you have an excess reimbursement. Tax planning us 1040ez “ Adequate accounting ” and “ reasonable period of time ” were discussed earlier in this chapter. Tax planning us 1040ez Travel advance. Tax planning us 1040ez   You receive a travel advance if your employer provides you with an expense allowance before you actually have the expense, and the allowance is reasonably expected to be no more than your expense. Tax planning us 1040ez Under an accountable plan, you are required to adequately account to your employer for this advance and to return any excess within a reasonable period of time. Tax planning us 1040ez   If you do not adequately account for or do not return any excess advance within a reasonable period of time, the amount you do not account for or return will be treated as having been paid under a nonaccountable plan (discussed later). Tax planning us 1040ez Unproved amounts. Tax planning us 1040ez   If you do not prove that you actually traveled on each day for which you received a per diem or car allowance (proving the elements described in Table 5-1 ), you must return this unproved amount of the travel advance within a reasonable period of time. Tax planning us 1040ez If you do not do this, the unproved amount will be considered paid under a nonaccountable plan (discussed later). Tax planning us 1040ez Per diem allowance more than federal rate. Tax planning us 1040ez   If your employer's accountable plan pays you an allowance that is higher than the federal rate, you do not have to return the difference between the two rates for the period you can prove business-related travel expenses. Tax planning us 1040ez However, the difference will be reported as wages on your Form W-2. Tax planning us 1040ez This excess amount is considered paid under a nonaccountable plan (discussed later). Tax planning us 1040ez Example. Tax planning us 1040ez Your employer sends you on a 5-day business trip to Phoenix in March 2013 and gives you a $400 ($80 × 5 days) advance to cover your meals and incidental expenses. Tax planning us 1040ez The federal per diem for meals and incidental expenses for Phoenix is $71. Tax planning us 1040ez Your trip lasts only 3 days. Tax planning us 1040ez Under your employer's accountable plan, you must return the $160 ($80 × 2 days) advance for the 2 days you did not travel. Tax planning us 1040ez For the 3 days you did travel you do not have to return the $27 difference between the allowance you received and the federal rate for Phoenix (($80 − $71) × 3 days). Tax planning us 1040ez However, the $27 will be reported on your Form W-2 as wages. Tax planning us 1040ez Nonaccountable Plans A nonaccountable plan is a reimbursement or expense allowance arrangement that does not meet one or more of the three rules listed earlier under Accountable Plans. Tax planning us 1040ez In addition, even if your employer has an accountable plan, the following payments will be treated as being paid under a nonaccountable plan: Excess reimbursements you fail to return to your employer, and Reimbursement of nondeductible expenses related to your employer's business. Tax planning us 1040ez See Reimbursement of nondeductible expenses , earlier, under Accountable Plans. Tax planning us 1040ez An arrangement that repays you for business expenses by reducing the amount reported as your wages, salary, or other pay will be treated as a nonaccountable plan. Tax planning us 1040ez This is because you are entitled to receive the full amount of your pay whether or not you have any business expenses. Tax planning us 1040ez If you are not sure if the reimbursement or expense allowance arrangement is an accountable or nonaccountable plan, ask your employer. Tax planning us 1040ez Reporting your expenses under a nonaccountable plan. Tax planning us 1040ez   Your employer will combine the amount of any reimbursement or other expense allowance paid to you under a nonaccountable plan with your wages, salary, or other pay. Tax planning us 1040ez Your employer will report the total in box 1 of your Form W-2. Tax planning us 1040ez    You must complete Form 2106 or 2106-EZ and itemize your deductions to deduct your expenses for travel, transportation, meals, or entertainment. Tax planning us 1040ez Your meal and entertainment expenses will be subject to the 50% limit discussed in chapter 2. Tax planning us 1040ez Also, your total expenses will be subject to the 2%-of-adjusted-gross-income limit that applies to most miscellaneous itemized deductions. Tax planning us 1040ez Example 1. Tax planning us 1040ez Kim's employer gives her $1,000 a month ($12,000 total for the year) for her business expenses. Tax planning us 1040ez Kim does not have to provide any proof of her expenses to her employer, and Kim can keep any funds that she does not spend. Tax planning us 1040ez Kim is being reimbursed under a nonaccountable plan. Tax planning us 1040ez Her employer will include the $12,000 on Kim's Form W-2 as if it were wages. Tax planning us 1040ez If Kim wants to deduct her business expenses, she must complete Form 2106 or 2106-EZ and itemize her deductions. Tax planning us 1040ez Example 2. Tax planning us 1040ez Kevin is paid $2,000 a month by his employer. Tax planning us 1040ez On days that he travels away from home on business, his employer designates $50 a day of his salary as paid to reimburse his travel expenses. Tax planning us 1040ez Because his employer would pay Kevin his monthly salary whether or not he was traveling away from home, the arrangement is a nonaccountable plan. Tax planning us 1040ez No part of the $50 a day designated by his employer is treated as paid under an accountable plan. Tax planning us 1040ez Rules for Independent Contractors and Clients This section provides rules for independent contractors who incur expenses on behalf of a client or customer. Tax planning us 1040ez The rules cover the reporting and substantiation of certain expenses discussed in this publication, and they affect both independent contractors and their clients or customers. Tax planning us 1040ez You are considered an independent contractor if you are self-employed and you perform services for a customer or client. Tax planning us 1040ez Accounting to Your Client If you received a reimbursement or an allowance for travel, entertainment, or gift expenses that you incurred on behalf of a client, you should provide an adequate accounting of these expenses to your client. Tax planning us 1040ez If you do not account to your client for these expenses, you must include any reimbursements or allowances in income. Tax planning us 1040ez You must keep adequate records of these expenses whether or not you account to your client for these expenses. Tax planning us 1040ez If you do not separately account for and seek reimbursement for meals and entertainment in connection with providing services for a client, you are subject to the 50% limit on those expenses. Tax planning us 1040ez See 50% Limit in chapter 2. Tax planning us 1040ez Adequate accounting. Tax planning us 1040ez   As a self-employed person, you adequately account by reporting your actual expenses. Tax planning us 1040ez You should follow the recordkeeping rules in chapter 5 . Tax planning us 1040ez How to report. Tax planning us 1040ez   For information on how to report expenses on your tax return, see Self-employed at the beginning of this chapter. Tax planning us 1040ez Required Records for Clients or Customers If you are a client or customer, you generally do not have to keep records to prove the reimbursements or allowances you give, in the course of your business, to an independent contractor for travel or gift expenses incurred on your behalf. Tax planning us 1040ez However, you must keep records if: You reimburse the contractor for entertainment expenses incurred on your behalf, and The contractor adequately accounts to you for these expenses. Tax planning us 1040ez Contractor adequately accounts. Tax planning us 1040ez   If the contractor adequately accounts to you for entertainment expenses, you (the client or customer) must keep records documenting each element of the expense, as explained in chapter 5 . Tax planning us 1040ez Use your records as proof for a deduction on your tax return. Tax planning us 1040ez If entertainment expenses are accounted for separately, you are subject to the 50% limit on entertainment. Tax planning us 1040ez If the contractor adequately accounts to you for reimbursed amounts, you do not have to report the amounts on an information return. Tax planning us 1040ez Contractor does not adequately account. Tax planning us 1040ez    If the contractor does not adequately account to you for allowances or reimbursements of entertainment expenses, you do not have to keep records of these items. Tax planning us 1040ez You are not subject to the 50% limit on entertainment in this case. Tax planning us 1040ez You can deduct the reimbursements or allowances as payment for services if they are ordinary and necessary business expenses. Tax planning us 1040ez However, you must file Form 1099-MISC to report amounts paid to the independent contractor if the total of the reimbursements and any other fees is $600 or more during the calendar year. Tax planning us 1040ez How To Use Per Diem Rate Tables This section contains information about the per diem rate substantiation methods available and the choice of rates you must make for the last 3 months of the year. Tax planning us 1040ez The Two Substantiation Methods High-low method. Tax planning us 1040ez   IRS notices list the localities that are treated under the high-low substantiation method as high-cost localities for all or part of the year. Tax planning us 1040ez Notice 2012–63, available at www. Tax planning us 1040ez irs. Tax planning us 1040ez gov/irb/2012–42_IRB/ar12. Tax planning us 1040ez html, lists the localities that are eligible for $242 ($65 meals and incidental expenses (M&IE)) per diem, effective October 1, 2012. Tax planning us 1040ez For travel on or after October 1, 2012, all other localities within CONUS are eligible for $163 ($52 M&IE) per diem under the high-low method. Tax planning us 1040ez   Notice 2013–65, available at www. Tax planning us 1040ez irs. Tax planning us 1040ez gov/pub/irs-drop/n-13–65. Tax planning us 1040ez pdf, lists the localities that are eligible for $251 ($65 M&IE) per diem, effective October 1, 2013. Tax planning us 1040ez For travel on or after October 1, 2013, the per diem for all other localities increased to $170 ($52 M&IE). Tax planning us 1040ez Regular federal per diem rate method. Tax planning us 1040ez   Regular federal per diem rates are published by the General Services Administration (GSA). Tax planning us 1040ez Both tables include the separate rate for meals and incidental expenses (M&IE) for each locality. Tax planning us 1040ez The rates listed for FY2013 at www. Tax planning us 1040ez gsa. Tax planning us 1040ez gov/perdiem are effective October 1, 2012 and those listed for FY2014 are effective October 1, 2013. Tax planning us 1040ez The standard rate for all locations within CONUS not specifically listed for FY2013 is $123 ($77 for lodging and $46 for M&IE). Tax planning us 1040ez For FY2014, this rate increased to $129 ($83 for lodging and $46 for M&IE). Tax planning us 1040ez Transition Rules The transition period covers the last 3 months of the calendar year, from the time that new rates are effective (generally October 1) through December 31. Tax planning us 1040ez During this period, you generally may change to the new rates or finish out the year with the rates you had been using. Tax planning us 1040ez High-low method. Tax planning us 1040ez   If you use the high-low substantiation method, when new rates become effective (generally October 1) you can either continue with the rates you used for the first part of the year or change to the new rates. Tax planning us 1040ez However, you must continue using the high-low method for the rest of the calendar year (through December 31). Tax planning us 1040ez If you are an employer, you must use the same rates for all employees reimbursed under the high-low method during that calendar year. Tax planning us 1040ez   The new rates and localities for the high-low method are included each year in a notice that is generally published in mid-to-late-September. Tax planning us 1040ez You can find the notice in the weekly Internal Revenue Bulletin (IRB) on the Internet at www. Tax planning us 1040ez irs. Tax planning us 1040ez gov/irb. Tax planning us 1040ez Federal per diem rate method. Tax planning us 1040ez   New CONUS per diem rates become effective on October 1 of each year and remain in effect through September 30 of the following year. Tax planning us 1040ez Employees being reimbursed under the per diem rate method during the first 9 months of a year (January 1–September 30) must continue under the same method through the end of that calendar year (December 31). Tax planning us 1040ez However, for travel by these employees from October 1 through December 31, you can choose to continue using the same per diem rates or use the new rates. Tax planning us 1040ez   The new federal CONUS per diem rates are published each year, generally early in September, on the Internet. Tax planning us 1040ez Go to www. Tax planning us 1040ez gsa. Tax planning us 1040ez gov/perdiem. Tax planning us 1040ez Per diem rates for localities listed for FY2014 may change at any time. Tax planning us 1040ez To be sure you have the most current rate, check www. Tax planning us 1040ez gsa. Tax planning us 1040ez gov/perdiem. Tax planning us 1040ez Completing Forms 2106 and 2106-EZ This section briefly describes how employees complete Forms 2106 and 2106-EZ. Tax planning us 1040ez Table 6-1 explains what the employer reports on Form W-2 and what the employee reports on Form 2106. Tax planning us 1040ez The instructions for the forms have more information on completing them. Tax planning us 1040ez If you are self-employed, do not file Form 2106 or 2106-EZ. Tax planning us 1040ez Report your expenses on Schedule C (Form 1040), Schedule C-EZ (Form 1040), or Schedule F (Form 1040). Tax planning us 1040ez See the instructions for the form that you must file. Tax planning us 1040ez Form 2106-EZ. Tax planning us 1040ez   You may be able to use the shorter Form 2106-EZ to claim your employee business expenses. Tax planning us 1040ez You can use this form if you meet all the following conditions. Tax planning us 1040ez You are an employee deducting ordinary and necessary expenses attributable to your job. Tax planning us 1040ez You were not reimbursed by your employer for your expenses (amounts included in box 1 of your Form W-2 are not considered reimbursements). Tax planning us 1040ez If you are claiming car expenses, you are using the standard mileage rate. Tax planning us 1040ez Car expenses. Tax planning us 1040ez   If you used a car to perform your job as an employee, you may be able to deduct certain car expenses. Tax planning us 1040ez These are generally figured on Form 2106, Part II, and then claimed on Form 2106, Part I, line 1, Column A. Tax planning us 1040ez Car expenses using the standard mileage rate can also be figured on Form 2106-EZ by completing Part II and Part I, line 1. Tax planning us 1040ez Information on use of cars. Tax planning us 1040ez   If you claim any deduction for the business use of a car, you must answer certain questions and provide information about the use of the car. Tax planning us 1040ez The information relates to the following items. Tax planning us 1040ez Date placed in service. Tax planning us 1040ez Mileage (total, business, commuting, and other personal mileage). Tax planning us 1040ez Percentage of business use. Tax planning us 1040ez After-work use. Tax planning us 1040ez Use of other vehicles. Tax planning us 1040ez Whether you have evidence to support the deduction. Tax planning us 1040ez Whether or not the evidence is written. Tax planning us 1040ez Employees must complete Form 2106, Part II, Section A, or Form 2106-EZ, Part II, to provide this information. Tax planning us 1040ez Standard mileage rate. Tax planning us 1040ez   If you claim a deduction based on the standard mileage rate instead of your actual expenses, you must complete Form 2106, Part II, Section B. Tax planning us 1040ez The amount on line 22 (Section B) is carried to Form 2106, Part I, line 1. Tax planning us 1040ez In addition, on Part 1, line 2, you can deduct parking fees and tolls that apply to the business use of the car. Tax planning us 1040ez If you file Form 2106-EZ, complete Part I, line 1, for the standard mileage rate and line 2 for parking fees and tolls. Tax planning us 1040ez See Standard Mileage Rate in chapter 4 for information on using this rate. Tax planning us 1040ez Actual expenses. Tax planning us 1040ez   If you claim a deduction based on actual car expenses, you cannot use Form 2106-EZ. Tax planning us 1040ez You must complete Form 2106, Part II, Section C. Tax planning us 1040ez In addition, unless you lease your car, you must complete Section D to show your depreciation deduction and any section 179 deduction you claim. Tax planning us 1040ez   If you are still using a car that is fully depreciated, continue to complete Section C. Tax planning us 1040ez Since you have no depreciation deduction, enter zero on line 28. Tax planning us 1040ez In this case, do not complete Section D. Tax planning us 1040ez Car rentals. Tax planning us 1040ez   If you claim car rental expenses on Form 2106, line 24a, you may have to reduce that expense by an inclusion amount as described in chapter 4. Tax planning us 1040ez If so, you can show your car expenses and any inclusion amount as follows. Tax planning us 1040ez Compute the inclusion amount without taking into account your business use percentage for the tax year. Tax planning us 1040ez Report the inclusion amount from (1) on Form 2106, Part II, line 24b. Tax planning us 1040ez Report on line 24c the net amount of car rental expenses (total car rental expenses minus the inclusion amount computed in (1)). Tax planning us 1040ez The net amount of car rental expenses will be adjusted on Form 2106, Part II, line 27, to reflect the percentage of business use for the tax year. Tax planning us 1040ez Transportation expenses. Tax planning us 1040ez   Show your transportation expenses that did not involve overnight travel on Form 2106, line 2, Column A, or on Form 2106-EZ, Part I, line 2. Tax planning us 1040ez Also include on this line business expenses you have for parking fees and tolls. Tax planning us 1040ez Do not include expenses of operating your car or expenses of commuting between your home and work. Tax planning us 1040ez Employee business expenses other than meals and entertainment. Tax planning us 1040ez   Show your other employee business expenses on Form 2106, lines 3 and 4, Column A, or Form 2106-EZ, lines 3 and 4. Tax planning us 1040ez Do not include expenses for meals and entertainment on those lines. Tax planning us 1040ez Line 4 is for expenses such as gifts, educational expenses (tuition and books), office-in-the-home expenses, and trade and professional publications. Tax planning us 1040ez    If line 4 expenses are the only ones you are claiming, you received no reimbursements (or the reimbursements were all included in box 1 of your Form W-2), and the Special Rules discussed later do not apply to you, do not complete Form 2106 or 2106-EZ. Tax planning us 1040ez Claim these amounts directly on Schedule A (Form 1040), line 21. Tax planning us 1040ez List the type and amount of each expense on the dotted lines and include the total on line 21. Tax planning us 1040ez Meal and entertainment expenses. Tax planning us 1040ez   Show the full amount of your expenses for business-related meals and entertainment on Form 2106, line 5, Column B. Tax planning us 1040ez Include meals while away from your tax home overnight and other business meals and entertainment. Tax planning us 1040ez Enter 50% of the line 8, Column B, meal and entertainment expenses on line 9, Column B. Tax planning us 1040ez   If you file Form 2106-EZ, enter the full amount of your meals and entertainment on the line to the left of line 5 and multiply the total by 50%. Tax planning us 1040ez Enter the result on line 5. Tax planning us 1040ez Hours of service limits. Tax planning us 1040ez   If you are subject to the Department of Transportation's “hours of service” limits (as explained earlier under Individuals subject to “hours of service” limits in chapter 2), use 80% instead of 50% for meals while away from your tax home. Tax planning us 1040ez Reimbursements. Tax planning us 1040ez   Enter on Form 2106, line 7 (you cannot use Form 2106-EZ) the amounts your employer (or third party) reimbursed you that were not reported to you in box 1 of your Form W-2. Tax planning us 1040ez This includes any amount reported under code L in box 12 of Form W-2. Tax planning us 1040ez Allocating your reimbursement. Tax planning us 1040ez   If you were reimbursed under an accountable plan and want to deduct excess expenses that were not reimbursed, you may have to allocate your reimbursement. Tax planning us 1040ez This is necessary when your employer pays your reimbursement in the following manner: Pays you a single amount that covers meals and/or entertainment, as well as other business expenses, and Does not clearly identify how much is for deductible meals and/or entertainment. Tax planning us 1040ez You must allocate that single payment so that you know how much to enter on Form 2106, line 7, Column A and Column B. Tax planning us 1040ez Example. Tax planning us 1040ez Rob's employer paid him an expense allowance of $12,000 this year under an accountable plan. Tax planning us 1040ez The $12,000 payment consisted of $5,000 for airfare and $7,000 for meals, entertainment, and car expenses. Tax planning us 1040ez The employer did not clearly show how much of the $7,000 was for the cost of deductible meals and entertainment. Tax planning us 1040ez Rob actually spent $14,000 during the year ($5,500 for airfare, $4,500 for meals and entertainment, and $4,000 for car expenses). Tax planning us 1040ez Since the airfare allowance was clearly identified, Rob knows that $5,000 of the payment goes in Column A, line 7, of Form 2106. Tax planning us 1040ez To allocate the remaining $7,000, Rob uses the worksheet from the Instructions for Form 2106. Tax planning us 1040ez His completed worksheet follows. Tax planning us 1040ez Reimbursement Allocation Worksheet (Keep for your records)   1. Tax planning us 1040ez Enter the total amount of reimbursements your employer gave you that were not reported to you in box 1 of Form W-2 $7,000   2. Tax planning us 1040ez Enter the total amount of your expenses for the periods covered by this reimbursement 8,500   3. Tax planning us 1040ez Of the amount on line 2, enter your total expense for meals and entertainment 4,500   4. Tax planning us 1040ez Divide line 3 by line 2. Tax planning us 1040ez Enter the result as a decimal (rounded to at least three places) . Tax planning us 1040ez 529   5. Tax planning us 1040ez Multiply line 1 by line 4. Tax planning us 1040ez Enter the result here and in Column B, line 7 3,703   6. Tax planning us 1040ez Subtract line 5 from line 1. Tax planning us 1040ez Enter the result here and in Column A, line 7 $3,297 On line 7 of Form 2106, Rob enters $8,297 ($5,000 airfare and $3,297 of the $7,000) in Column A and $3,703 (of the $7,000) in Column B. Tax planning us 1040ez After you complete the form. Tax planning us 1040ez   After you have completed your Form 2106 or 2106-EZ, follow the directions on that form to deduct your expenses on the appropriate line of your tax return. Tax planning us 1040ez For most taxpayers, this is line 21 of Schedule A (Form 1040). Tax planning us 1040ez However, if you are a government official paid on a fee basis, a performing artist, an Armed Forces reservist, or a disabled employee with impairment-related work expenses, see Special Rules , later. Tax planning us 1040ez Limits on employee business expenses. Tax planning us 1040ez   Your employee business expenses may be subject to either of the limits described next. Tax planning us 1040ez They are figured in the following order on the specified form. Tax planning us 1040ez 1. Tax planning us 1040ez Limit on meals and entertainment. Tax planning us 1040ez   Certain meal and entertainment expenses are subject to a 50% limit. Tax planning us 1040ez If you are an employee, you figure this limit on line 9 of Form 2106 or line 5 of Form 2106-EZ. Tax planning us 1040ez (See 50% Limit in chapter 2. Tax planning us 1040ez ) 2. Tax planning us 1040ez Limit on miscellaneous itemized deductions. Tax planning us 1040ez   If you are an employee, deduct your employee business expenses (as figured on Form 2106 or 2106-EZ) on line 21 of Schedule A (Form 1040). Tax planning us 1040ez Most miscellaneous itemized deductions, including employee business expenses, are subject to a 2%-of-adjusted-gross-income limit. Tax planning us 1040ez This limit is figured on line 26 of Schedule A (Form 1040). Tax planning us 1040ez 3. Tax planning us 1040ez Limit on total itemized deductions. Tax planning us 1040ez   If your adjusted gross income (line 38 of Form 1040) is more than $300,000 ($150,000 if you are married filing separately), the total of certain itemized deductions, including employee business expenses, may be limited. Tax planning us 1040ez See your form instructions for information on how to figure this limit. Tax planning us 1040ez Special Rules This section discusses special rules that apply only to Armed Forces reservists, government officials who are paid on a fee basis, performing artists, and disabled employees with impairment-related work expenses. Tax planning us 1040ez Armed Forces Reservists Traveling More Than 100 Miles From Home If you are a member of a reserve component of the Armed Forces of the United States and you travel more than 100 miles away from home in connection with your performance of services as a member of the reserves, you can deduct your travel expenses as an adjustment to gross income rather than as a miscellaneous itemized deduction. Tax planning us 1040ez The amount of expenses you can deduct as an adjustment to gross income is limited to the regular federal per diem rate (for lodging, meals, and incidental expenses) and the standard mileage rate (for car expenses) plus any parking fees, ferry fees, and tolls. Tax planning us 1040ez See Per Diem and Car Allowances , earlier, for more information. Tax planning us 1040ez Any expenses in excess of these amounts can be claimed only as a miscellaneous itemized deduction subject to the 2% limit. Tax planning us 1040ez Member of a reserve component. Tax planning us 1040ez   You are a member of a reserve component of the Armed Forces of the United States if you are in the Army, Navy, Marine Corps, Air Force, or Coast Guard Reserve; the Army National Guard of the United States; the Air National Guard of the United States; or the Reserve Corps of the Public Health Service. Tax planning us 1040ez How to report. Tax planning us 1040ez   If you have reserve-related travel that takes you more than 100 miles from home, you should first complete Form 2106 or Form 2106-EZ. Tax planning us 1040ez Then include your expenses for reserve travel over 100 miles from home, up to the federal rate, from Form 2106, line 10, or Form 2106-EZ, line 6, in the total on Form 1040, line 24. Tax planning us 1040ez Subtract this amount from the total on Form 2106, line 10, or Form 2106-EZ, line 6, and deduct the balance as an itemized deduction on Schedule A (Form 1040), line 21. Tax planning us 1040ez   You cannot deduct expenses of travel that does not take you more than 100 miles from home as an adjustment to gross income. Tax planning us 1040ez Instead, you must complete Form 2106 or 2106-EZ and deduct those expenses as an itemized deduction on Schedule A (Form 1040), line 21. Tax planning us 1040ez Officials Paid on a Fee Basis Certain fee-basis officials can claim their employee business expenses whether or not they itemize their other deductions on Schedule A (Form 1040). Tax planning us 1040ez Fee-basis officials are persons who are employed by a state or local government and who are paid in whole or in part on a fee basis. Tax planning us 1040ez They can deduct their business expenses in performing services in that job as an adjustment to gross income rather than as a miscellaneous itemized deduction. Tax planning us 1040ez If you are a fee-basis official, include your employee business expenses from Form 2106, line 10, or Form 2106-EZ, line 6, in the total on Form 1040, line 24. Tax planning us 1040ez Expenses of Certain Performing Artists If you are a performing artist, you may qualify to deduct your employee business expenses as an adjustment to gross income rather than as a miscellaneous itemized deduction. Tax planning us 1040ez To qualify, you must meet all of the following requirements. Tax planning us 1040ez During the tax year, you perform services in the performing arts as an employee for at least two employers. Tax planning us 1040ez You receive at least $200 each from any two of these employers. Tax planning us 1040ez Your related performing-arts business expenses are more than 10% of your gross income from the performance of those services. Tax planning us 1040ez Your adjusted gross income is not more than $16,000 before deducting these business expenses. Tax planning us 1040ez Special rules for married persons. Tax planning us 1040ez   If you are married, you must file a joint return unless you lived apart from your spouse at all times during the tax year. Tax planning us 1040ez If you file a joint return, you must figure requirements (1), (2), and (3) separately for both you and your spouse. Tax planning us 1040ez However, requirement (4) applies to your and your spouse's combined adjusted gross income. Tax planning us 1040ez Where to report. Tax planning us 1040ez   If you meet all of the above requirements, you should first complete Form 2106 or 2106-EZ. Tax planning us 1040ez Then you include your performing-arts-related expenses from Form 2106, line 10, or Form 2106-EZ, line 6, in the total on Form 1040, line 24. Tax planning us 1040ez   If you do not meet all of the above requirements, you do not qualify to deduct your expenses as an adjustment to gross income. Tax planning us 1040ez Instead, you must complete Form 2106 or 2106-EZ and deduct your employee business expenses as an itemized deduction on Schedule A (Form 1040), line 21. Tax planning us 1040ez Impairment-Related Work Expenses of Disabled Employees If you are an employee with a physical or mental disability, your impairment-related work expenses are not subject to the 2%-of-adjusted-gross-income limit that applies to most other employee business expenses. Tax planning us 1040ez After you complete Form 2106 or 2106-EZ, enter your impairment-related work expenses from Form 2106, line 10, or Form 2106-EZ, line 6, on Schedule A (Form 1040), line 28, and identify the type and amount of this expense on the dotted line next to line 28. Tax planning us 1040ez Enter your employee business expenses that are unrelated to your disability from Form 2106, line 10, or Form 2106-EZ, line 6, on Schedule A (Form 1040), line 21. Tax planning us 1040ez Impairment-related work expenses are your allowable expenses for attendant care at your workplace and other expenses in connection with your workplace that are necessary for you to be able to work. Tax planning us 1040ez You are disabled if you have: A physical or mental disability (for example, blindness or deafness) that functionally limits your being employed, or A physical or mental impairment (for example, a sight or hearing impairment) that substantially limits one or more of your major life activities, such as performing manual tasks, walking, speaking, breathing, learning, or working. Tax planning us 1040ez You can deduct impairment-related expenses as business expenses if they are: Necessary for you to do your work satisfactorily, For goods and services not required or used, other than incidentally, in your personal activities, and Not specifically covered under other income tax laws. Tax planning us 1040ez Example 1. Tax planning us 1040ez You are blind. Tax planning us 1040ez You must use a reader to do your work. Tax planning us 1040ez You use the reader both during your regular working hours at your place of work and outside your regular working hours away from your place of work. Tax planning us 1040ez The reader's services are only for your work. Tax planning us 1040ez You can deduct your expenses for the reader as business expenses. Tax planning us 1040ez Example 2. Tax planning us 1040ez You are deaf. Tax planning us 1040ez You must use a sign language interpreter during meetings while you are at work. Tax planning us 1040ez The interpreter's services are used only for your work. Tax planning us 1040ez You can deduct your expenses for the interpreter as business expenses. Tax planning us 1040ez Prev  Up  Next   Home   More Online Publications
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These tables below were originally published in the IRS Data Book, which is IRS Publication 55B, and are complied by various divisions throughout the IRS. The IRS's fiscal year runs from October 1 to September 30.


Enforcing Laws

Examination Coverage

Examination Coverage: Recommended and Average Recommended Additional Tax After Examination
by Type and Size of Return and Fiscal Year

Returns Examined by Type of Return and Internal Revenue Region, District, and Service Center and Fiscal Year
1999     1998     1997      1996     1995

•  Additional Tax and Penalties Recommended After Examination
By Tax Class and by Internal Revenue Regions, Districts and Service Centers and Fiscal Year
1997     1996     1995

Examination Coverage: Individual Income Tax Returns Examined
by Size of Adjusted Gross Income and Fiscal Year

Returns Examined with Unagreed Recommended Additional Tax After Examination
by Type and Size of Return and Fiscal Year

Returns Examined Involving Protection of the Revenue Base
by Type and Size of Return and Fiscal Year

Examination Coverage: Returns Examined Resulting in Refunds
by Type and Size of Return and Fiscal Year


Returns of Tax-Exempt Organizations, Employee Plans, and Government Entities Examined
by Type of Return and Fiscal Year

•  Returns of Tax-Exempt Organizations and Employee Plans Examined, and Recommended Additional Tax After Examinatinon
by Type of Examination and Fiscal Year
2005     2004     2003     2002     2001     2000     1999     1998

• Returns of Tax-Exempt Organizations, Employee Plans, and Tax-Exempt Bonds Examined
by Type of Examination and Fiscal Year
2005     2004     2003     2002     2001     2000     1999     1998

Determination Letters Issued on Employee Pension Plans
by Type and Disposition of the Plan and Fiscal Year

Tax-Exempt Guidance and Other Regulatory Activities

Applications for Tax-Exempt Status
by Organization Type and Internal Revenue Code Section and Fiscal Year

Tax-Exempt Organizations and Non-Exempt Charitable Trusts


Delinquent Collection Activities


Criminal Investigation Program
by Status or Disposition and Fiscal Year


Civil Penalties Assessed and Abated
by Type of Tax and Penalty and Fiscal Year


Information Reporting Program
In addition to receiving taxpayers' self-reported income and tax on those tax returns that are filed, the IRS receives independent information about income received and taxes withheld on information returns, such as Forms W-2 and 1099 from employers and other third parties. With its Automated Underreporter Program, the IRS matches these information returns to tax returns and contacts taxpayer to resolve discripancies. 
By Returns Received, Contacts, and Additional Tax and Interest Assessed


Math Errors on Individual Income Tax Returns
During the routine processing of tax returns, the IRS checks for mathematical and clerical errors before refunds are paid,
By type of error




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Issuing Refunds  |  Enforcing Laws

Assisting Taxpayers  |  Managing the System

IRS Tax Compliance Activities  |  Taxpayer Compliance Research

 

 

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Page Last Reviewed or Updated: 24-Mar-2014

The Tax Planning Us 1040ez

Tax planning us 1040ez Part Five -   Deducción Estándar y Deducciones Detalladas Después de calcular su ingreso bruto ajustado, entonces puede restar las deducciones utilizadas para calcular los ingresos tributables. Tax planning us 1040ez Puede restar la deducción estándar o las deducciones detalladas. Tax planning us 1040ez Las deducciones detalladas son deducciones por determinados gastos enumerados en el Anexo A (Formulario 1040). Tax planning us 1040ez Los diez capítulos de esta sección tratan sobre la deducción estándar, cada deducción detallada y el límite sobre algunas de sus deducciones detalladas si su ingreso bruto ajustado es mayor que ciertas cantidades. Tax planning us 1040ez Vea el capítulo 20 para saber qué factores debe tener en cuenta al decidir si debe restar o no la deducción estándar o las deducciones detalladas. Tax planning us 1040ez Table of Contents 20. Tax planning us 1040ez   Deducción EstándarQué Hay de Nuevo Introduction Cantidad de la Deducción Estándar Deducción Estándar para DependientesDefinición del ingreso del trabajo. Tax planning us 1040ez Quién Debe Detallar las DeduccionesCuándo detallar las deducciones. Tax planning us 1040ez Personas casadas que presentan la declaración por separado. Tax planning us 1040ez 21. Tax planning us 1040ez   Gastos Médicos y DentalesQué Hay de Nuevo Introduction Useful Items - You may want to see: ¿Qué Son Gastos Médicos? ¿Qué Gastos Puede Incluir Este Año?Estados donde rige la ley de los bienes gananciales. Tax planning us 1040ez ¿Qué Cantidad de los Gastos Puede Deducir? ¿De Qué Personas Puede Incluir Gastos Médicos?Usted Cónyuge Dependiente Difuntos ¿Qué Gastos Médicos se Pueden Incluir?Primas de Seguros Comidas y Alojamiento Transporte Gastos del Cuidado de un Dependiente Incapacitado ¿Cómo se Tratan los Reembolsos?Reembolso de Seguros Indemnizaciones por Lesiones Personales Cómo Calcular y Reclamar la Deducción en su Declaración de Impuestos¿Qué Formulario Debe Usar para la Declaración? Gastos de Trabajo Relacionados con un Impedimento Costos del Seguro Médico para Personas que Trabajan por Cuenta Propia 22. Tax planning us 1040ez   ImpuestosIntroductionGobierno tribal de indios estadounidenses. Tax planning us 1040ez Useful Items - You may want to see: Requisitos para Deducir Todo Impuesto Impuestos sobre los IngresosImpuestos Estatales y Locales sobre los Ingresos Impuestos Extranjeros sobre los Ingresos Impuestos Generales sobre las VentasVehículos de motor. Tax planning us 1040ez Impuestos sobre Bienes RaícesImpuestos sobre bienes raíces de años anteriores. Tax planning us 1040ez Ejemplos. Tax planning us 1040ez Formulario 1099-S. Tax planning us 1040ez Cantidades Relacionadas con Bienes Raíces que no Puede Deducir Impuestos sobre Bienes Muebles Impuestos y Cargos que no Puede Deducir Dónde se Anotan las Deducciones 23. Tax planning us 1040ez   Gastos de InteresesIntroduction Useful Items - You may want to see: Intereses Hipotecarios de ViviendaCantidad Deducible Puntos Primas de Seguro Hipotecario Formulario 1098, Estado de Cuenta de los Intereses Hipotecarios Intereses Procedentes de InversionesBienes de Inversión Asignación de Gastos de Intereses Límite sobre la Deducción Cantidades que No Puede DeducirIntereses Personales Asignación de Intereses Cómo Hacer la DeclaraciónMás de un prestatario. Tax planning us 1040ez Fondos procedentes de una hipoteca utilizados para negocios o inversiones. Tax planning us 1040ez 24. Tax planning us 1040ez   DonacionesIntroduction Useful Items - You may want to see: Organizaciones que Reúnen los Requisitos para Recibir Donaciones DeduciblesTipos de Organizaciones Calificadas Donaciones que Puede DeducirDonaciones de las Cuales Usted se Beneficia Gastos Pagados a Nombre de un Estudiante que Vive con Usted Gastos de Bolsillo al Prestar Servicios Donaciones que no Puede DeducirDonaciones Hechas a Personas Físicas Donaciones Hechas a Organizaciones no Calificadas Donaciones de las Cuales Usted se Beneficia Valor de Tiempo o Servicios Gastos Personales Cargos de Tasación Donaciones de BienesExcepción. Tax planning us 1040ez Artículos domésticos. Tax planning us 1040ez Deducción de más de $500. Tax planning us 1040ez Formulario 1098-C. Tax planning us 1040ez Se acerca el plazo para la presentación de la declaración y aún no tiene el Formulario 1098-C. Tax planning us 1040ez Excepción 1: vehículo usado o mejorado por la organización. Tax planning us 1040ez Excepción 2: vehículo donado o vendido a una persona necesitada. Tax planning us 1040ez Deducción de $500 o menos. Tax planning us 1040ez Derecho al uso de los bienes. Tax planning us 1040ez Bienes muebles tangibles. Tax planning us 1040ez Intereses futuros. Tax planning us 1040ez Determinación del Valor Justo de Mercado Donación de Bienes Cuyo Valor ha Disminuido Donación de Bienes Cuyo Valor ha Aumentado Cuándo Puede Deducir sus DonacionesCheques. Tax planning us 1040ez Mensaje de texto. Tax planning us 1040ez Tarjeta de crédito. Tax planning us 1040ez Pago telefónico. Tax planning us 1040ez Título de acciones. Tax planning us 1040ez Pagaré. Tax planning us 1040ez Opción. Tax planning us 1040ez Fondos de un préstamo. Tax planning us 1040ez Límites sobre DeduccionesCantidades Trasladadas al Año Siguiente Documentación que se Debe MantenerDonaciones en Efectivo Donaciones que no Sean en Efectivo Gastos de Bolsillo Cómo Declarar las Donaciones Caritativas 25. Tax planning us 1040ez   Pérdidas por Hecho Fortuito y Robo no Relacionadas con los NegociosQué Hay de Nuevo Introduction Useful Items - You may want to see: Hecho FortuitoMascota de la familia. Tax planning us 1040ez Deterioro progresivo. Tax planning us 1040ez Daños ocasionados por paneles de yeso (drywall) corrosivos. Tax planning us 1040ez Robo Pérdidas de Depósitos Comprobación de las Pérdidas Cómo Calcular una PérdidaDisminución del Valor Justo de Mercado Base Ajustada Seguro y Otros Reembolsos Un Solo Hecho Fortuito en Bienes Múltiples Límites de la DeducciónRegla de los $100 Regla del 10% Cuándo Declarar Ganancias y PérdidasPérdidas en Zonas de Desastre Cómo Declarar Ganancias y Pérdidas 26. Tax planning us 1040ez   Gastos de Automóvil y Otros Gastos de Negocio del EmpleadoQué Hay de Nuevo Introduction Useful Items - You may want to see: Gastos de ViajeViajes Lejos de Su Domicilio Domicilio Tributario Trabajo o Asignación Temporal ¿Qué Gastos de Viaje se Pueden Deducir? Viajes en los Estados Unidos Viajes Fuera de los Estados Unidos Convenciones Gastos de EntretenimientoLímite del 50% ¿Qué Gastos de Entretenimiento se Pueden Deducir? ¿Qué Gastos de Entretenimiento no se Pueden Deducir? Gastos por Regalos Gastos de TransportePersonal en Reserva de las Fuerzas Armadas. Tax planning us 1040ez Cargos de estacionamiento. Tax planning us 1040ez Publicidad en el automóvil. Tax planning us 1040ez Uso compartido de automóviles. Tax planning us 1040ez Transporte de herramientas o instrumentos. Tax planning us 1040ez Gastos de desplazamiento de sindicalistas desde el centro del sindicato. Tax planning us 1040ez Gastos de Automóvil Mantenimiento de DocumentaciónCómo Demostrar los Gastos Cuánto Tiempo Tiene que Guardar Documentación y Recibos Cómo Hacer la DeclaraciónRegalos. Tax planning us 1040ez Empleados estatutarios. Tax planning us 1040ez Reembolsos Cómo Llenar los Formularios 2106 y 2106-EZ Reglas Especiales 27. Tax planning us 1040ez   Beneficios Tributarios para Estudios Relacionados con el TrabajoQué Hay de Nuevo Introduction Useful Items - You may want to see: Estudios Relacionados con el Trabajo que Reúnen los Requisitos de la DeducciónEstudios Requeridos por el Empleador o por Ley Estudios para Mantener o Mejorar Destrezas Estudios para Satisfacer los Requisitos Mínimos Estudios que lo Capacitan para un Nuevo Oficio o Negocio Qué Gastos se Pueden Deducir Reembolso no reclamado. Tax planning us 1040ez Gastos de Transporte Gastos de Viaje No se Permiten Beneficios Dobles Reembolsos Cómo Deducir Gastos de NegociosPersonas que Trabajan por Cuenta Propia Empleados Artistas del Espectáculo y Funcionarios a los que se les Pagan Honorarios Gastos de Trabajo Relacionados con un Impedimento Documentación 28. Tax planning us 1040ez   Deducciones MisceláneasQué Hay de Nuevo Introduction Useful Items - You may want to see: Deducciones Sujetas al Límite del 2%Gastos del Empleado no Reembolsados (Línea 21) Costos de la Preparación de la Declaración de Impuestos (Línea 22) Otros Gastos (Línea 23) Deducciones no Sujetas al Límite del 2%Lista de Deducciones Gastos no DeduciblesLista de Gastos no Deducibles 29. Tax planning us 1040ez   Límite sobre Deducciones DetalladasIntroduction Useful Items - You may want to see: ¿Está Usted Sujeto al Límite? ¿Qué Deducciones Detalladas Están Limitadas? ¿Qué Deducciones Detalladas no Están Limitadas? ¿Cómo se Calcula el Límite?Ejemplo Prev  Up  Next   Home   More Online Publications