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Where To File 2012 Taxes

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Where To File 2012 Taxes

Where to file 2012 taxes 12. Where to file 2012 taxes   How To Get Tax Help Table of Contents Low Income Taxpayer Clinics Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Where to file 2012 taxes Free help with your tax return. Where to file 2012 taxes   You can get free help preparing your return nationwide from IRS-certified volunteers. Where to file 2012 taxes The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Where to file 2012 taxes The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Where to file 2012 taxes Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Where to file 2012 taxes In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Where to file 2012 taxes To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Where to file 2012 taxes gov, download the IRS2Go app, or call 1-800-906-9887. Where to file 2012 taxes   As part of the TCE program, AARP offers the Tax-Aide counseling program. Where to file 2012 taxes To find the nearest AARP Tax-Aide site, visit AARP's website at www. Where to file 2012 taxes aarp. Where to file 2012 taxes org/money/taxaide or call 1-888-227-7669. Where to file 2012 taxes For more information on these programs, go to IRS. Where to file 2012 taxes gov and enter “VITA” in the search box. Where to file 2012 taxes Internet. Where to file 2012 taxes    IRS. Where to file 2012 taxes gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Where to file 2012 taxes Download the free IRS2Go app from the iTunes app store or from Google Play. Where to file 2012 taxes Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Where to file 2012 taxes Check the status of your 2013 refund with the Where's My Refund? application on IRS. Where to file 2012 taxes gov or download the IRS2Go app and select the Refund Status option. Where to file 2012 taxes The IRS issues more than 9 out of 10 refunds in less than 21 days. Where to file 2012 taxes Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Where to file 2012 taxes You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Where to file 2012 taxes The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Where to file 2012 taxes Use the Interactive Tax Assistant (ITA) to research your tax questions. Where to file 2012 taxes No need to wait on the phone or stand in line. Where to file 2012 taxes The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Where to file 2012 taxes When you reach the response screen, you can print the entire interview and the final response for your records. Where to file 2012 taxes New subject areas are added on a regular basis. Where to file 2012 taxes  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Where to file 2012 taxes gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Where to file 2012 taxes You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Where to file 2012 taxes The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Where to file 2012 taxes When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Where to file 2012 taxes Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Where to file 2012 taxes You can also ask the IRS to mail a return or an account transcript to you. Where to file 2012 taxes Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Where to file 2012 taxes gov or by calling 1-800-908-9946. Where to file 2012 taxes Tax return and tax account transcripts are generally available for the current year and the past three years. Where to file 2012 taxes Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Where to file 2012 taxes Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Where to file 2012 taxes If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Where to file 2012 taxes Check the status of your amended return using Where's My Amended Return? Go to IRS. Where to file 2012 taxes gov and enter Where's My Amended Return? in the search box. Where to file 2012 taxes You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Where to file 2012 taxes It can take up to 3 weeks from the date you mailed it to show up in our system. Where to file 2012 taxes Make a payment using one of several safe and convenient electronic payment options available on IRS. Where to file 2012 taxes gov. Where to file 2012 taxes Select the Payment tab on the front page of IRS. Where to file 2012 taxes gov for more information. Where to file 2012 taxes Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Where to file 2012 taxes Figure your income tax withholding with the IRS Withholding Calculator on IRS. Where to file 2012 taxes gov. Where to file 2012 taxes Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Where to file 2012 taxes Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Where to file 2012 taxes gov. Where to file 2012 taxes Request an Electronic Filing PIN by going to IRS. Where to file 2012 taxes gov and entering Electronic Filing PIN in the search box. Where to file 2012 taxes Download forms, instructions and publications, including accessible versions for people with disabilities. Where to file 2012 taxes Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Where to file 2012 taxes gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Where to file 2012 taxes An employee can answer questions about your tax account or help you set up a payment plan. Where to file 2012 taxes Before you visit, check the Office Locator on IRS. Where to file 2012 taxes gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Where to file 2012 taxes If you have a special need, such as a disability, you can request an appointment. Where to file 2012 taxes Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Where to file 2012 taxes Apply for an Employer Identification Number (EIN). Where to file 2012 taxes Go to IRS. Where to file 2012 taxes gov and enter Apply for an EIN in the search box. Where to file 2012 taxes Read the Internal Revenue Code, regulations, or other official guidance. Where to file 2012 taxes Read Internal Revenue Bulletins. Where to file 2012 taxes Sign up to receive local and national tax news and more by email. Where to file 2012 taxes Just click on “subscriptions” above the search box on IRS. Where to file 2012 taxes gov and choose from a variety of options. Where to file 2012 taxes Phone. Where to file 2012 taxes    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Where to file 2012 taxes Download the free IRS2Go app from the iTunes app store or from Google Play. Where to file 2012 taxes Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Where to file 2012 taxes gov, or download the IRS2Go app. Where to file 2012 taxes Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Where to file 2012 taxes The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Where to file 2012 taxes Most VITA and TCE sites offer free electronic filing. Where to file 2012 taxes Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Where to file 2012 taxes Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Where to file 2012 taxes Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Where to file 2012 taxes If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Where to file 2012 taxes The IRS issues more than 9 out of 10 refunds in less than 21 days. Where to file 2012 taxes Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Where to file 2012 taxes Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Where to file 2012 taxes The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Where to file 2012 taxes Note, the above information is for our automated hotline. Where to file 2012 taxes Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Where to file 2012 taxes Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Where to file 2012 taxes You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Where to file 2012 taxes It can take up to 3 weeks from the date you mailed it to show up in our system. Where to file 2012 taxes Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Where to file 2012 taxes You should receive your order within 10 business days. Where to file 2012 taxes Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Where to file 2012 taxes If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Where to file 2012 taxes Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Where to file 2012 taxes The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Where to file 2012 taxes These individuals can also contact the IRS through relay services such as the Federal Relay Service. Where to file 2012 taxes Walk-in. Where to file 2012 taxes   You can find a selection of forms, publications and services — in-person. Where to file 2012 taxes Products. Where to file 2012 taxes You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Where to file 2012 taxes Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Where to file 2012 taxes Services. Where to file 2012 taxes You can walk in to your local TAC for face-to-face tax help. Where to file 2012 taxes An employee can answer questions about your tax account or help you set up a payment plan. Where to file 2012 taxes Before visiting, use the Office Locator tool on IRS. Where to file 2012 taxes gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Where to file 2012 taxes   Please contact the office for times when assistance will be available. Where to file 2012 taxes Mail. Where to file 2012 taxes   You can send your order for forms, instructions, and publications to the address below. Where to file 2012 taxes You should receive a response within 10 business days after your request is received. Where to file 2012 taxes Internal Revenue Service 1201 N. Where to file 2012 taxes Mitsubishi Motorway Bloomington, IL 61705-6613   Taxpayer Advocate Service. Where to file 2012 taxes   The Taxpayer Advocate Service Is here to help you. Where to file 2012 taxes The Taxpayer Advocate Service (TAS) is your voice at the IRS. Where to file 2012 taxes Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Where to file 2012 taxes   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Where to file 2012 taxes We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Where to file 2012 taxes You face (or your business is facing) an immediate threat of adverse action. Where to file 2012 taxes You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Where to file 2012 taxes   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Where to file 2012 taxes Here's why we can help: TAS is an independent organization within the IRS. Where to file 2012 taxes Our advocates know how to work with the IRS. Where to file 2012 taxes Our services are free and tailored to meet your needs. Where to file 2012 taxes We have offices in every state, the District of Columbia, and Puerto Rico. Where to file 2012 taxes   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. Where to file 2012 taxes  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Where to file 2012 taxes If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Where to file 2012 taxes Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. Where to file 2012 taxes Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Where to file 2012 taxes Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Where to file 2012 taxes Prev  Up  Next   Home   More Online Publications
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The Where To File 2012 Taxes

Where to file 2012 taxes 5. Where to file 2012 taxes   Recordkeeping Table of Contents How To Prove ExpensesWhat Are Adequate Records? What If I Have Incomplete Records? Separating and Combining Expenses How Long To Keep Records and Receipts Examples of Records If you deduct travel, entertainment, gift, or transportation expenses, you must be able to prove (substantiate) certain elements of expense. Where to file 2012 taxes This chapter discusses the records you need to keep to prove these expenses. Where to file 2012 taxes If you keep timely and accurate records, you will have support to show the IRS if your tax return is ever examined. Where to file 2012 taxes You will also have proof of expenses that your employer may require if you are reimbursed under an accountable plan. Where to file 2012 taxes These plans are discussed in chapter 6 under Reimbursements . Where to file 2012 taxes How To Prove Expenses Table 5-1 is a summary of records you need to prove each expense discussed in this publication. Where to file 2012 taxes You must be able to prove the elements listed across the top portion of the chart. Where to file 2012 taxes You prove them by having the information and receipts (where needed) for the expenses listed in the first column. Where to file 2012 taxes You cannot deduct amounts that you approximate or estimate. Where to file 2012 taxes You should keep adequate records to prove your expenses or have sufficient evidence that will support your own statement. Where to file 2012 taxes You must generally prepare a written record for it to be considered adequate. Where to file 2012 taxes This is because written evidence is more reliable than oral evidence alone. Where to file 2012 taxes However, if you prepare a record on a computer, it is considered an adequate record. Where to file 2012 taxes What Are Adequate Records? You should keep the proof you need in an account book, diary, log, statement of expense, trip sheets, or similar record. Where to file 2012 taxes You should also keep documentary evidence that, together with your record, will support each element of an expense. Where to file 2012 taxes Documentary evidence. Where to file 2012 taxes   You generally must have documentary evidence, such as receipts, canceled checks, or bills, to support your expenses. Where to file 2012 taxes Exception. Where to file 2012 taxes   Documentary evidence is not needed if any of the following conditions apply. Where to file 2012 taxes You have meals or lodging expenses while traveling away from home for which you account to your employer under an accountable plan, and you use a per diem allowance method that includes meals and/or lodging. Where to file 2012 taxes ( Accountable plans and per diem allowances are discussed in chapter 6. Where to file 2012 taxes ) Your expense, other than lodging, is less than $75. Where to file 2012 taxes You have a transportation expense for which a receipt is not readily available. Where to file 2012 taxes Adequate evidence. Where to file 2012 taxes   Documentary evidence ordinarily will be considered adequate if it shows the amount, date, place, and essential character of the expense. Where to file 2012 taxes   For example, a hotel receipt is enough to support expenses for business travel if it has all of the following information. Where to file 2012 taxes The name and location of the hotel. Where to file 2012 taxes The dates you stayed there. Where to file 2012 taxes Separate amounts for charges such as lodging, meals, and telephone calls. Where to file 2012 taxes   A restaurant receipt is enough to prove an expense for a business meal if it has all of the following information. Where to file 2012 taxes The name and location of the restaurant. Where to file 2012 taxes The number of people served. Where to file 2012 taxes The date and amount of the expense. Where to file 2012 taxes If a charge is made for items other than food and beverages, the receipt must show that this is the case. Where to file 2012 taxes Canceled check. Where to file 2012 taxes   A canceled check, together with a bill from the payee, ordinarily establishes the cost. Where to file 2012 taxes However, a canceled check by itself does not prove a business expense without other evidence to show that it was for a business purpose. Where to file 2012 taxes Duplicate information. Where to file 2012 taxes   You do not have to record information in your account book or other record that duplicates information shown on a receipt as long as your records and receipts complement each other in an orderly manner. Where to file 2012 taxes   You do not have to record amounts your employer pays directly for any ticket or other travel item. Where to file 2012 taxes However, if you charge these items to your employer, through a credit card or otherwise, you must keep a record of the amounts you spend. Where to file 2012 taxes Timely-kept records. Where to file 2012 taxes   You should record the elements of an expense or of a business use at or near the time of the expense or use and support it with sufficient documentary evidence. Where to file 2012 taxes A timely-kept record has more value than a statement prepared later when generally there is a lack of accurate recall. Where to file 2012 taxes   You do not need to write down the elements of every expense on the day of the expense. Where to file 2012 taxes If you maintain a log on a weekly basis that accounts for use during the week, the log is considered a timely-kept record. Where to file 2012 taxes   If you give your employer, client, or customer an expense account statement, it can also be considered a timely-kept record. Where to file 2012 taxes This is true if you copy it from your account book, diary, log, statement of expense, trip sheets, or similar record. Where to file 2012 taxes Proving business purpose. Where to file 2012 taxes   You must generally provide a written statement of the business purpose of an expense. Where to file 2012 taxes However, the degree of proof varies according to the circumstances in each case. Where to file 2012 taxes If the business purpose of an expense is clear from the surrounding circumstances, then you do not need to give a written explanation. Where to file 2012 taxes Example. Where to file 2012 taxes If you are a sales representative who calls on customers on an established sales route, you do not have to give a written explanation of the business purpose for traveling that route. Where to file 2012 taxes You can satisfy the requirements by recording the length of the delivery route once, the date of each trip at or near the time of the trips, and the total miles you drove the car during the tax year. Where to file 2012 taxes You could also establish the date of each trip with a receipt, record of delivery, or other documentary evidence. Where to file 2012 taxes Confidential information. Where to file 2012 taxes   You do not need to put confidential information relating to an element of a deductible expense (such as the place, business purpose, or business relationship) in your account book, diary, or other record. Where to file 2012 taxes However, you do have to record the information elsewhere at or near the time of the expense and have it available to fully prove that element of the expense. Where to file 2012 taxes What If I Have Incomplete Records? If you do not have complete records to prove an element of an expense, then you must prove the element with: Your own written or oral statement containing specific information about the element, and Other supporting evidence that is sufficient to establish the element. Where to file 2012 taxes If the element is the description of a gift, or the cost, time, place, or date of an expense, the supporting evidence must be either direct evidence or documentary evidence. Where to file 2012 taxes Direct evidence can be written statements or the oral testimony of your guests or other witnesses setting forth detailed information about the element. Where to file 2012 taxes Documentary evidence can be receipts, paid bills, or similar evidence. Where to file 2012 taxes If the element is either the business relationship of your guests or the business purpose of the amount spent, the supporting evidence can be circumstantial rather than direct. Where to file 2012 taxes For example, the nature of your work, such as making deliveries, provides circumstantial evidence of the use of your car for business purposes. Where to file 2012 taxes Invoices of deliveries establish when you used the car for business. Where to file 2012 taxes Table 5-1. Where to file 2012 taxes How To Prove Certain Business Expenses IF you have expenses for . Where to file 2012 taxes . Where to file 2012 taxes THEN you must keep records that show details of the following elements . Where to file 2012 taxes . Where to file 2012 taxes . Where to file 2012 taxes   Amount Time Place or  Description Business Purpose Business Relationship Travel Cost of each separate expense for travel, lodging, and meals. Where to file 2012 taxes Incidental expenses may be totaled in reasonable categories such as taxis, fees and tips, etc. Where to file 2012 taxes Dates you left and returned for each trip and number of days spent on business. Where to file 2012 taxes Destination or area of your travel (name of city, town, or other designation). Where to file 2012 taxes Purpose: Business purpose for the expense or the business benefit gained or expected to be gained. Where to file 2012 taxes    Relationship: N/A Entertainment Cost of each separate expense. Where to file 2012 taxes Incidental expenses such as taxis, telephones, etc. Where to file 2012 taxes , may be totaled on a daily basis. Where to file 2012 taxes Date of entertainment. Where to file 2012 taxes (Also see Business Purpose. Where to file 2012 taxes ) Name and address or location of place of entertainment. Where to file 2012 taxes Type of entertainment if not otherwise apparent. Where to file 2012 taxes (Also see Business Purpose. Where to file 2012 taxes ) Purpose: Business purpose for the expense or the business benefit gained or expected to be gained. Where to file 2012 taxes  For entertainment, the nature of the business discussion or activity. Where to file 2012 taxes If the entertainment was directly before or after a business discussion: the date, place, nature, and duration of the business discussion, and the identities of the persons who took part in both the business discussion and the entertainment activity. Where to file 2012 taxes    Relationship: Occupations or other information (such as names, titles, or other designations) about the recipients that shows their business relationship to you. Where to file 2012 taxes  For entertainment, you must also prove that you or your employee was present if the entertainment was a business meal. Where to file 2012 taxes Gifts Cost of the gift. Where to file 2012 taxes Date of the gift. Where to file 2012 taxes Description of the gift. Where to file 2012 taxes   Transportation Cost of each separate expense. Where to file 2012 taxes For car expenses, the cost of the car and any improvements, the date you started using it for business, the mileage for each business use, and the total miles for the year. Where to file 2012 taxes Date of the expense. Where to file 2012 taxes For car expenses, the date of the use of the car. Where to file 2012 taxes Your business destination. Where to file 2012 taxes Purpose: Business purpose for the expense. Where to file 2012 taxes    Relationship: N/A Sampling. Where to file 2012 taxes   You can keep an adequate record for parts of a tax year and use that record to prove the amount of business or investment use for the entire year. Where to file 2012 taxes You must demonstrate by other evidence that the periods for which an adequate record is kept are representative of the use throughout the tax year. Where to file 2012 taxes Example. Where to file 2012 taxes You use your car to visit the offices of clients, meet with suppliers and other subcontractors, and pick up and deliver items to clients. Where to file 2012 taxes There is no other business use of the car, but you and your family use the car for personal purposes. Where to file 2012 taxes You keep adequate records during the first week of each month that show that 75% of the use of the car is for business. Where to file 2012 taxes Invoices and bills show that your business use continues at the same rate during the later weeks of each month. Where to file 2012 taxes Your weekly records are representative of the use of the car each month and are sufficient evidence to support the percentage of business use for the year. Where to file 2012 taxes Exceptional circumstances. Where to file 2012 taxes   You can satisfy the substantiation requirements with other evidence if, because of the nature of the situation in which an expense is made, you cannot get a receipt. Where to file 2012 taxes This applies if all the following are true. Where to file 2012 taxes You were unable to obtain evidence for an element of the expense or use that completely satisfies the requirements explained earlier under What Are Adequate Records . Where to file 2012 taxes You are unable to obtain evidence for an element that completely satisfies the two rules listed earlier under What If I Have Incomplete Records . Where to file 2012 taxes You have presented other evidence for the element that is the best proof possible under the circumstances. Where to file 2012 taxes Destroyed records. Where to file 2012 taxes   If you cannot produce a receipt because of reasons beyond your control, you can prove a deduction by reconstructing your records or expenses. Where to file 2012 taxes Reasons beyond your control include fire, flood, and other casualties. Where to file 2012 taxes    Table 5-2. Where to file 2012 taxes Daily Business Mileage and Expense Log Name:       Odometer Readings Expenses Date Destination  (City, Town, or Area) Business Purpose Start Stop Miles  this trip Type  (Gas, oil, tolls, etc. Where to file 2012 taxes ) Amount                                                                                                                   Weekly  Total             Total Year-to-Date             Separating and Combining Expenses This section explains when expenses must be kept separate and when expenses can be combined. Where to file 2012 taxes Separating expenses. Where to file 2012 taxes   Each separate payment is generally considered a separate expense. Where to file 2012 taxes For example, if you entertain a customer or client at dinner and then go to the theater, the dinner expense and the cost of the theater tickets are two separate expenses. Where to file 2012 taxes You must record them separately in your records. Where to file 2012 taxes Season or series tickets. Where to file 2012 taxes   If you buy season or series tickets for business use, you must treat each ticket in the series as a separate item. Where to file 2012 taxes To determine the cost of individual tickets, divide the total cost (but not more than face value) by the number of games or performances in the series. Where to file 2012 taxes You must keep records to show whether you use each ticket as a gift or entertainment. Where to file 2012 taxes Also, you must be able to prove the cost of nonluxury box seat tickets if you rent a skybox or other private luxury box for more than one event. Where to file 2012 taxes See Entertainment tickets in chapter 2. Where to file 2012 taxes Combining items. Where to file 2012 taxes   You can make one daily entry in your record for reasonable categories of expenses. Where to file 2012 taxes Examples are taxi fares, telephone calls, or other incidental travel costs. Where to file 2012 taxes Meals should be in a separate category. Where to file 2012 taxes You can include tips for meal-related services with the costs of the meals. Where to file 2012 taxes   Expenses of a similar nature occurring during the course of a single event are considered a single expense. Where to file 2012 taxes For example, if during entertainment at a cocktail lounge, you pay separately for each serving of refreshments, the total expense for the refreshments is treated as a single expense. Where to file 2012 taxes Car expenses. Where to file 2012 taxes   You can account for several uses of your car that can be considered part of a single use, such as a round trip or uninterrupted business use, with a single record. Where to file 2012 taxes Minimal personal use, such as a stop for lunch on the way between two business stops, is not an interruption of business use. Where to file 2012 taxes Example. Where to file 2012 taxes You make deliveries at several different locations on a route that begins and ends at your employer's business premises and that includes a stop at the business premises between two deliveries. Where to file 2012 taxes You can account for these using a single record of miles driven. Where to file 2012 taxes Gift expenses. Where to file 2012 taxes   You do not always have to record the name of each recipient of a gift. Where to file 2012 taxes A general listing will be enough if it is evident that you are not trying to avoid the $25 annual limit on the amount you can deduct for gifts to any one person. Where to file 2012 taxes For example, if you buy a large number of tickets to local high school basketball games and give one or two tickets to each of many customers, it is usually enough to record a general description of the recipients. Where to file 2012 taxes Allocating total cost. Where to file 2012 taxes   If you can prove the total cost of travel or entertainment but you cannot prove how much it cost for each person who participated in the event, you may have to allocate the total cost among you and your guests on a pro rata basis. Where to file 2012 taxes To do so, you must establish the number of persons who participated in the event. Where to file 2012 taxes   An allocation would be needed, for example, if you did not have a business relationship with all of your guests. Where to file 2012 taxes See Allocating between business and nonbusiness in chapter 2. Where to file 2012 taxes If your return is examined. Where to file 2012 taxes    If your return is examined, you may have to provide additional information to the IRS. Where to file 2012 taxes This information could be needed to clarify or to establish the accuracy or reliability of information contained in your records, statements, testimony, or documentary evidence before a deduction is allowed. Where to file 2012 taxes    THIS IS NOT AN OFFICIAL INTERNAL REVENUE FORM Table 5-3. Where to file 2012 taxes Weekly Traveling Expense and Entertainment Record From: To: Name: Expenses Sunday Monday Tuesday Wednesday Thursday Friday Saturday Total 1. Where to file 2012 taxes Travel Expenses: Airlines                                 Excess Baggage                                 Bus – Train                                 Cab and Limousine                                 Tips                                 Porter                                 2. Where to file 2012 taxes Meals and Lodging:  Breakfast                                 Lunch                                 Dinner                                 Hotel and Motel  (Detail in Schedule B)                                 3. Where to file 2012 taxes Entertainment  (Detail in Schedule C)                                 4. Where to file 2012 taxes Other Expenses:  Postage                                 Telephone & Telegraph                                 Stationery & Printing                                 Stenographer                                 Sample Room                                 Advertising                                 Assistant(s)                                 Trade Shows                                 5. Where to file 2012 taxes Car Expenses: (List all car expenses - the division between business and personal expenses may be made at the end of the year. Where to file 2012 taxes ) (Detail mileage in Schedule A. Where to file 2012 taxes ) Gas, oil, lube, wash                                 Repairs, parts                                 Tires, supplies                                 Parking fees, tolls                                 6. Where to file 2012 taxes Other (Identify)                                 Total                                 Note: Attach receipted bills for (1) ALL lodging and (2) any other expenses of $75. Where to file 2012 taxes 00 or more. Where to file 2012 taxes Schedule A – Car Mileage: End                 Start                 Total                 Business Mileage                 Schedule B – Lodging Hotel or Motel Name                 City                 Schedule C – Entertainment Date Item Place Amount Business Purpose Business Relationship                                             WEEKLY REIMBURSEMENTS:     Travel and transportation expenses     Other reimbursements     TOTAL   How Long To Keep Records and Receipts You must keep records as long as they may be needed for the administration of any provision of the Internal Revenue Code. Where to file 2012 taxes Generally, this means you must keep records that support your deduction (or an item of income) for 3 years from the date you file the income tax return on which the deduction is claimed. Where to file 2012 taxes A return filed early is considered filed on the due date. Where to file 2012 taxes For a more complete explanation of how long to keep records, see Publication 583, Starting a Business and Keeping Records. Where to file 2012 taxes You must keep records of the business use of your car for each year of the recovery period. Where to file 2012 taxes See More-than-50%-use test in chapter 4 under Depreciation Deduction. Where to file 2012 taxes Reimbursed for expenses. Where to file 2012 taxes   Employees who give their records and documentation to their employers and are reimbursed for their expenses generally do not have to keep copies of this information. Where to file 2012 taxes However, you may have to prove your expenses if any of the following conditions apply. Where to file 2012 taxes You claim deductions for expenses that are more than reimbursements. Where to file 2012 taxes Your expenses are reimbursed under a nonaccountable plan. Where to file 2012 taxes Your employer does not use adequate accounting procedures to verify expense accounts. Where to file 2012 taxes You are related to your employer as defined under Per Diem and Car Allowances , in chapter 6. Where to file 2012 taxes Reimbursements , adequate accounting , and nonaccountable plans are discussed in chapter 6. Where to file 2012 taxes Examples of Records Table 5-2 and Table 5-3 are examples of worksheets which can be used for tracking business expenses. Where to file 2012 taxes Prev  Up  Next   Home   More Online Publications