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Www irs gov freefile com Index Symbols 28% rate gain, Collectibles (28% rate) gain. Www irs gov freefile com , Figuring 28% rate gain (line 11). Www irs gov freefile com A Adjustments to income, defined, Adjustment to income. Www irs gov freefile com Age 65 or older dependents, Both Earned and Unearned Income Aliens Individual taxpayer identification number (ITIN), Reminders Standard deduction, Standard Deduction of Zero Alternative minimum tax (AMT), Other Filing Requirements, Alternative minimum tax. Www irs gov freefile com , Alternative Minimum Tax Assistance (see Tax help) B Blind dependents, filing requirements, Both Earned and Unearned Income C Capital gain distributions, Capital gain distributions. Www irs gov freefile com Capital losses, Capital loss. Www irs gov freefile com Child's earnings, Child's earnings. Www irs gov freefile com Child's expenses, Child's expenses. Www irs gov freefile com Child's return Responsibility for, Should a Return Be Filed Even If Not Required?, Child's expenses. Www irs gov freefile com Child's unearned income Tax on, Renewing an exemption from withholding. Www irs gov freefile com Church, wages from, Other Filing Requirements Credits, reduced, Reduced deductions or credits. Www irs gov freefile com D Deductible investment interest, Deductible investment interest. Www irs gov freefile com Deductions, Deductions you cannot take. Www irs gov freefile com Deductions, reduced, Reduced deductions or credits. Www irs gov freefile com Dependents Exemption for, Standard Deduction of Zero Own exemption, Standard Deduction of Zero Social security numbers (SSNs) of, Reminders Divorced parents, reporting child's unearned income, Parents are divorced. Www irs gov freefile com E Earned income, Earned Income Only, Both Earned and Unearned Income Education credit, recaptured, Other Filing Requirements Election to include child's income on parent's return, Parent's Election To Report Child's Interest and Dividends, How to make the election. Www irs gov freefile com , Estimated tax, penalty, Penalty for underpayment of estimated tax. Www irs gov freefile com Exemption Own exemption — dependent, Dependent's Own Exemption Exemption from withholding, Claiming exemption from withholding. Www irs gov freefile com Extension of time to file, Extension of time to file. Www irs gov freefile com F Figures (see Tables and figures) Figuring child's income, Penalty for underpayment of estimated tax. Www irs gov freefile com Filing requirements, Part 1. Www irs gov freefile com Rules for All Dependents, Should a Return Be Filed Even If Not Required? Form 1040 Schedule A, Directly connected. Www irs gov freefile com Schedule J, Using Schedule J (Form 1040), for line 9 tax. Www irs gov freefile com , Using Schedule J for line 15 tax. Www irs gov freefile com Form 1040A Filled in example, Form 1099-DIV, Collectibles (28% rate) gain. Www irs gov freefile com Form 2555, Child files Form 2555 or 2555-EZ. Www irs gov freefile com , Parent files Form 2555 or 2555-EZ. Www irs gov freefile com , Child files Form 2555 or 2555-EZ. Www irs gov freefile com , Child files Form 2555 or 2555-EZ. Www irs gov freefile com , Child files Form 2555 or 2555-EZ. Www irs gov freefile com , Child files Form 2555 or 2555-EZ. Www irs gov freefile com Form 2555-EZ, Child files Form 2555 or 2555-EZ. Www irs gov freefile com , Parent files Form 2555 or 2555-EZ. Www irs gov freefile com , Child files Form 2555 or 2555-EZ. Www irs gov freefile com , Child files Form 2555 or 2555-EZ. Www irs gov freefile com , Child files Form 2555 or 2555-EZ. Www irs gov freefile com , Child files Form 2555 or 2555-EZ. Www irs gov freefile com Form 2848, Designated as representative. Www irs gov freefile com , How to request. Www irs gov freefile com Form 6251, Alternative minimum tax. Www irs gov freefile com , Limit on exemption amount (AMT). Www irs gov freefile com Form 8615, Providing Parental Information (Form 8615, Lines A–C), Line 18 (Tax) Filled in example, Form 8814, How to make the election. Www irs gov freefile com , Figuring Child's Income, Figuring Additional Tax Form W-4, Claiming exemption from withholding. Www irs gov freefile com Free tax services, Free help with your tax return. Www irs gov freefile com G Gift, income from property received as, Income from property received as a gift. Www irs gov freefile com H Help (see Tax help) I Individual taxpayer identification numbers (ITINs), Reminders Investment interest, Deductible investment interest. Www irs gov freefile com IRS notice sent to child, IRS notice. Www irs gov freefile com Itemized deductions Directly connected, Directly connected. Www irs gov freefile com J Joint return of parents, Which Parent's Return To Use L Life insurance, Other Filing Requirements Limit on exemption amount (AMT) Alternative Minimum Tax — Limit on exemption amount, Limit on exemption amount (AMT). Www irs gov freefile com M Married parents filing separately, Parents are married. Www irs gov freefile com Medicare tax, Other Filing Requirements Missing children, photographs of, Reminders N Net capital gain, Net capital gain. Www irs gov freefile com Net unearned income, Line 5 (Net Unearned Income) P Parents Election (see Election to include child's income on parent's return) Which parent's return to use, Which Parent's Return To Use Penalty, estimated tax, Penalty for underpayment of estimated tax. Www irs gov freefile com Publications (see Tax help) Q Qualified dividends, Qualified dividends. Www irs gov freefile com , Qualified dividends. Www irs gov freefile com R Recapture taxes, Other Filing Requirements Remarried custodial parent, reporting child's unearned income, Custodial parent remarried. Www irs gov freefile com Remarried widowed parent, reporting child's unearned income, Widowed parent remarried. Www irs gov freefile com Returns Filing even if not required, Should a Return Be Filed Even If Not Required? Parent's election to include child's income (see Election to include child's income on parent's return) Responsibility for child's return, Responsibility for Child's Return, Child's expenses. Www irs gov freefile com Signing child's return, Signing the child's return. Www irs gov freefile com Who must file, Filing Requirements, Should a Return Be Filed Even If Not Required? S Schedule D Tax Worksheet, Using the Schedule D Tax Worksheet for line 9 tax. Www irs gov freefile com , Figuring 28% rate gain (line 11). Www irs gov freefile com , Using the Schedule D Tax Worksheet for line 15 tax. Www irs gov freefile com Section 1202 gain, Section 1202 gain. Www irs gov freefile com Self-employed, filing requirements, Other Filing Requirements Separated parents, reporting child's unearned income, Parents not living together. Www irs gov freefile com Signing child's return, Signing the child's return. Www irs gov freefile com Social security numbers (SSNs) of dependents, Reminders Social security tax, Other Filing Requirements Standard deduction, Standard Deduction, Standard Deduction of Zero Worksheet for dependents (Worksheet 1), Worksheet 1. Www irs gov freefile com Zero, Standard Deduction of Zero T Tables and figures Determining whether Form 8615 is required (Figure 2), Election to include child's income on parent's return (Figure 1), Filing requirements for dependents (Table 1), Table 1. Www irs gov freefile com 2013 Filing Requirements for Dependents Tax help, How to request. Www irs gov freefile com , How To Get Tax Help Tax on child's unearned income, Renewing an exemption from withholding. Www irs gov freefile com Age requirement, Certain January 1 birthdays. Www irs gov freefile com Figured on Form 8615, Tax for Certain Children Who Have Unearned Income Third party designee, Third party designee. Www irs gov freefile com Tips not reported to employer, Other Filing Requirements Trust income, Trust income. Www irs gov freefile com TTY/TDD information, How To Get Tax Help U Unearned income, Unearned Income Only, Both Earned and Unearned Income Defined, Unearned income defined. Www irs gov freefile com Election to include child's income on parent's return (see Election to include child's income on parent's return) Tax on, Part 2. Www irs gov freefile com Tax on Unearned Income of Certain Children Unrecaptured section 1250 gain, Unrecaptured section 1250 gain. Www irs gov freefile com , Figuring unrecaptured section 1250 gain (line 11). Www irs gov freefile com W Withholding, Withholding From Wages Worksheets Dependent's filing requirement, Both Earned and Unearned Income Form 8615 alternate worksheet, Line 1 (Unearned Income) Qualified dividends and capital gain tax, Line 9 (Tax on Parent's Taxable Income Plus Children's Net Unearned Income) Schedule D Tax, Figuring 28% rate gain (line 11). Www irs gov freefile com Standard deduction worksheet for dependents (Worksheet 1), Worksheet 1. Www irs gov freefile com Unrecaptured section 1250 gain, Figuring unrecaptured section 1250 gain (line 11). Www irs gov freefile com Prev  Up     Home   More Online Publications
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Www irs gov freefile com 5. Www irs gov freefile com   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. Www irs gov freefile com This chapter discusses the records you need to keep to prove these expenses. Www irs gov freefile com If you keep timely and accurate records, you will have support to show the IRS if your tax return is ever examined. Www irs gov freefile com You will also have proof of expenses that your employer may require if you are reimbursed under an accountable plan. Www irs gov freefile com These plans are discussed in chapter 6 under Reimbursements . Www irs gov freefile com How To Prove Expenses Table 5-1 is a summary of records you need to prove each expense discussed in this publication. Www irs gov freefile com You must be able to prove the elements listed across the top portion of the chart. Www irs gov freefile com You prove them by having the information and receipts (where needed) for the expenses listed in the first column. Www irs gov freefile com You cannot deduct amounts that you approximate or estimate. Www irs gov freefile com You should keep adequate records to prove your expenses or have sufficient evidence that will support your own statement. Www irs gov freefile com You must generally prepare a written record for it to be considered adequate. Www irs gov freefile com This is because written evidence is more reliable than oral evidence alone. Www irs gov freefile com However, if you prepare a record on a computer, it is considered an adequate record. Www irs gov freefile com 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. Www irs gov freefile com You should also keep documentary evidence that, together with your record, will support each element of an expense. Www irs gov freefile com Documentary evidence. Www irs gov freefile com   You generally must have documentary evidence, such as receipts, canceled checks, or bills, to support your expenses. Www irs gov freefile com Exception. Www irs gov freefile com   Documentary evidence is not needed if any of the following conditions apply. Www irs gov freefile com 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. Www irs gov freefile com ( Accountable plans and per diem allowances are discussed in chapter 6. Www irs gov freefile com ) Your expense, other than lodging, is less than $75. Www irs gov freefile com You have a transportation expense for which a receipt is not readily available. Www irs gov freefile com Adequate evidence. Www irs gov freefile com   Documentary evidence ordinarily will be considered adequate if it shows the amount, date, place, and essential character of the expense. Www irs gov freefile com   For example, a hotel receipt is enough to support expenses for business travel if it has all of the following information. Www irs gov freefile com The name and location of the hotel. Www irs gov freefile com The dates you stayed there. Www irs gov freefile com Separate amounts for charges such as lodging, meals, and telephone calls. Www irs gov freefile com   A restaurant receipt is enough to prove an expense for a business meal if it has all of the following information. Www irs gov freefile com The name and location of the restaurant. Www irs gov freefile com The number of people served. Www irs gov freefile com The date and amount of the expense. Www irs gov freefile com If a charge is made for items other than food and beverages, the receipt must show that this is the case. Www irs gov freefile com Canceled check. Www irs gov freefile com   A canceled check, together with a bill from the payee, ordinarily establishes the cost. Www irs gov freefile com However, a canceled check by itself does not prove a business expense without other evidence to show that it was for a business purpose. Www irs gov freefile com Duplicate information. Www irs gov freefile com   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. Www irs gov freefile com   You do not have to record amounts your employer pays directly for any ticket or other travel item. Www irs gov freefile com 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. Www irs gov freefile com Timely-kept records. Www irs gov freefile com   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. Www irs gov freefile com A timely-kept record has more value than a statement prepared later when generally there is a lack of accurate recall. Www irs gov freefile com   You do not need to write down the elements of every expense on the day of the expense. Www irs gov freefile com If you maintain a log on a weekly basis that accounts for use during the week, the log is considered a timely-kept record. Www irs gov freefile com   If you give your employer, client, or customer an expense account statement, it can also be considered a timely-kept record. Www irs gov freefile com This is true if you copy it from your account book, diary, log, statement of expense, trip sheets, or similar record. Www irs gov freefile com Proving business purpose. Www irs gov freefile com   You must generally provide a written statement of the business purpose of an expense. Www irs gov freefile com However, the degree of proof varies according to the circumstances in each case. Www irs gov freefile com If the business purpose of an expense is clear from the surrounding circumstances, then you do not need to give a written explanation. Www irs gov freefile com Example. Www irs gov freefile com 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. Www irs gov freefile com 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. Www irs gov freefile com You could also establish the date of each trip with a receipt, record of delivery, or other documentary evidence. Www irs gov freefile com Confidential information. Www irs gov freefile com   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. Www irs gov freefile com 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. Www irs gov freefile com 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. Www irs gov freefile com 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. Www irs gov freefile com Direct evidence can be written statements or the oral testimony of your guests or other witnesses setting forth detailed information about the element. Www irs gov freefile com Documentary evidence can be receipts, paid bills, or similar evidence. Www irs gov freefile com 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. Www irs gov freefile com For example, the nature of your work, such as making deliveries, provides circumstantial evidence of the use of your car for business purposes. Www irs gov freefile com Invoices of deliveries establish when you used the car for business. Www irs gov freefile com Table 5-1. Www irs gov freefile com How To Prove Certain Business Expenses IF you have expenses for . Www irs gov freefile com . Www irs gov freefile com THEN you must keep records that show details of the following elements . Www irs gov freefile com . Www irs gov freefile com . Www irs gov freefile com   Amount Time Place or  Description Business Purpose Business Relationship Travel Cost of each separate expense for travel, lodging, and meals. Www irs gov freefile com Incidental expenses may be totaled in reasonable categories such as taxis, fees and tips, etc. Www irs gov freefile com Dates you left and returned for each trip and number of days spent on business. Www irs gov freefile com Destination or area of your travel (name of city, town, or other designation). Www irs gov freefile com Purpose: Business purpose for the expense or the business benefit gained or expected to be gained. Www irs gov freefile com    Relationship: N/A Entertainment Cost of each separate expense. Www irs gov freefile com Incidental expenses such as taxis, telephones, etc. Www irs gov freefile com , may be totaled on a daily basis. Www irs gov freefile com Date of entertainment. Www irs gov freefile com (Also see Business Purpose. Www irs gov freefile com ) Name and address or location of place of entertainment. Www irs gov freefile com Type of entertainment if not otherwise apparent. Www irs gov freefile com (Also see Business Purpose. Www irs gov freefile com ) Purpose: Business purpose for the expense or the business benefit gained or expected to be gained. Www irs gov freefile com  For entertainment, the nature of the business discussion or activity. Www irs gov freefile com 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. Www irs gov freefile com    Relationship: Occupations or other information (such as names, titles, or other designations) about the recipients that shows their business relationship to you. Www irs gov freefile com  For entertainment, you must also prove that you or your employee was present if the entertainment was a business meal. Www irs gov freefile com Gifts Cost of the gift. Www irs gov freefile com Date of the gift. Www irs gov freefile com Description of the gift. Www irs gov freefile com   Transportation Cost of each separate expense. Www irs gov freefile com 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. Www irs gov freefile com Date of the expense. Www irs gov freefile com For car expenses, the date of the use of the car. Www irs gov freefile com Your business destination. Www irs gov freefile com Purpose: Business purpose for the expense. Www irs gov freefile com    Relationship: N/A Sampling. Www irs gov freefile com   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. Www irs gov freefile com 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. Www irs gov freefile com Example. Www irs gov freefile com You use your car to visit the offices of clients, meet with suppliers and other subcontractors, and pick up and deliver items to clients. Www irs gov freefile com There is no other business use of the car, but you and your family use the car for personal purposes. Www irs gov freefile com You keep adequate records during the first week of each month that show that 75% of the use of the car is for business. Www irs gov freefile com Invoices and bills show that your business use continues at the same rate during the later weeks of each month. Www irs gov freefile com 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. Www irs gov freefile com Exceptional circumstances. Www irs gov freefile com   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. Www irs gov freefile com This applies if all the following are true. Www irs gov freefile com 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 . Www irs gov freefile com You are unable to obtain evidence for an element that completely satisfies the two rules listed earlier under What If I Have Incomplete Records . Www irs gov freefile com You have presented other evidence for the element that is the best proof possible under the circumstances. Www irs gov freefile com Destroyed records. Www irs gov freefile com   If you cannot produce a receipt because of reasons beyond your control, you can prove a deduction by reconstructing your records or expenses. Www irs gov freefile com Reasons beyond your control include fire, flood, and other casualties. Www irs gov freefile com    Table 5-2. Www irs gov freefile com 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. Www irs gov freefile com ) 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. Www irs gov freefile com Separating expenses. Www irs gov freefile com   Each separate payment is generally considered a separate expense. Www irs gov freefile com 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. Www irs gov freefile com You must record them separately in your records. Www irs gov freefile com Season or series tickets. Www irs gov freefile com   If you buy season or series tickets for business use, you must treat each ticket in the series as a separate item. Www irs gov freefile com 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. Www irs gov freefile com You must keep records to show whether you use each ticket as a gift or entertainment. Www irs gov freefile com 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. Www irs gov freefile com See Entertainment tickets in chapter 2. Www irs gov freefile com Combining items. Www irs gov freefile com   You can make one daily entry in your record for reasonable categories of expenses. Www irs gov freefile com Examples are taxi fares, telephone calls, or other incidental travel costs. Www irs gov freefile com Meals should be in a separate category. Www irs gov freefile com You can include tips for meal-related services with the costs of the meals. Www irs gov freefile com   Expenses of a similar nature occurring during the course of a single event are considered a single expense. Www irs gov freefile com 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. Www irs gov freefile com Car expenses. Www irs gov freefile com   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. Www irs gov freefile com Minimal personal use, such as a stop for lunch on the way between two business stops, is not an interruption of business use. Www irs gov freefile com Example. Www irs gov freefile com 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. Www irs gov freefile com You can account for these using a single record of miles driven. Www irs gov freefile com Gift expenses. Www irs gov freefile com   You do not always have to record the name of each recipient of a gift. Www irs gov freefile com 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. Www irs gov freefile com 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. Www irs gov freefile com Allocating total cost. Www irs gov freefile com   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. Www irs gov freefile com To do so, you must establish the number of persons who participated in the event. Www irs gov freefile com   An allocation would be needed, for example, if you did not have a business relationship with all of your guests. Www irs gov freefile com See Allocating between business and nonbusiness in chapter 2. Www irs gov freefile com If your return is examined. Www irs gov freefile com    If your return is examined, you may have to provide additional information to the IRS. Www irs gov freefile com 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. Www irs gov freefile com    THIS IS NOT AN OFFICIAL INTERNAL REVENUE FORM Table 5-3. Www irs gov freefile com Weekly Traveling Expense and Entertainment Record From: To: Name: Expenses Sunday Monday Tuesday Wednesday Thursday Friday Saturday Total 1. Www irs gov freefile com Travel Expenses: Airlines                                 Excess Baggage                                 Bus – Train                                 Cab and Limousine                                 Tips                                 Porter                                 2. Www irs gov freefile com Meals and Lodging:  Breakfast                                 Lunch                                 Dinner                                 Hotel and Motel  (Detail in Schedule B)                                 3. Www irs gov freefile com Entertainment  (Detail in Schedule C)                                 4. Www irs gov freefile com Other Expenses:  Postage                                 Telephone & Telegraph                                 Stationery & Printing                                 Stenographer                                 Sample Room                                 Advertising                                 Assistant(s)                                 Trade Shows                                 5. Www irs gov freefile com Car Expenses: (List all car expenses - the division between business and personal expenses may be made at the end of the year. Www irs gov freefile com ) (Detail mileage in Schedule A. Www irs gov freefile com ) Gas, oil, lube, wash                                 Repairs, parts                                 Tires, supplies                                 Parking fees, tolls                                 6. Www irs gov freefile com Other (Identify)                                 Total                                 Note: Attach receipted bills for (1) ALL lodging and (2) any other expenses of $75. Www irs gov freefile com 00 or more. Www irs gov freefile com 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. Www irs gov freefile com 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. Www irs gov freefile com A return filed early is considered filed on the due date. Www irs gov freefile com For a more complete explanation of how long to keep records, see Publication 583, Starting a Business and Keeping Records. Www irs gov freefile com You must keep records of the business use of your car for each year of the recovery period. Www irs gov freefile com See More-than-50%-use test in chapter 4 under Depreciation Deduction. Www irs gov freefile com Reimbursed for expenses. Www irs gov freefile com   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. Www irs gov freefile com However, you may have to prove your expenses if any of the following conditions apply. Www irs gov freefile com You claim deductions for expenses that are more than reimbursements. Www irs gov freefile com Your expenses are reimbursed under a nonaccountable plan. Www irs gov freefile com Your employer does not use adequate accounting procedures to verify expense accounts. Www irs gov freefile com You are related to your employer as defined under Per Diem and Car Allowances , in chapter 6. Www irs gov freefile com Reimbursements , adequate accounting , and nonaccountable plans are discussed in chapter 6. Www irs gov freefile com Examples of Records Table 5-2 and Table 5-3 are examples of worksheets which can be used for tracking business expenses. Www irs gov freefile com Prev  Up  Next   Home   More Online Publications