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Www.irs.govform1040x

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Www.irs.govform1040x

Www. Www.irs.govform1040x irs. Www.irs.govform1040x govform1040x 2. Www.irs.govform1040x   Entertainment Table of Contents Directly-Related Test Associated TestMeetings at conventions. Www.irs.govform1040x 50% LimitExceptions to the 50% Limit What Entertainment Expenses Are Deductible?A meal as a form of entertainment. Www.irs.govform1040x Deduction may depend on your type of business. Www.irs.govform1040x Exception for events that benefit charitable organizations. Www.irs.govform1040x Food and beverages in skybox seats. Www.irs.govform1040x What Entertainment Expenses Are Not Deductible?Out-of-pocket expenses. Www.irs.govform1040x You may be able to deduct business-related entertainment expenses you have for entertaining a client, customer, or employee. Www.irs.govform1040x The rules and definitions are summarized in Table 2-1 . Www.irs.govform1040x You can deduct entertainment expenses only if they are both ordinary and necessary and meet one of the following tests. Www.irs.govform1040x Directly-related test. Www.irs.govform1040x Associated test. Www.irs.govform1040x Both of these tests are explained later. Www.irs.govform1040x An ordinary expense is one that is common and accepted in your trade or business. Www.irs.govform1040x A necessary expense is one that is helpful and appropriate for your business. Www.irs.govform1040x An expense does not have to be required to be considered necessary. Www.irs.govform1040x The amount you can deduct for entertainment expenses may be limited. Www.irs.govform1040x Generally, you can deduct only 50% of your unreimbursed entertainment expenses. Www.irs.govform1040x This limit is discussed later under 50% Limit. Www.irs.govform1040x Directly-Related Test To meet the directly-related test for entertainment expenses (including entertainment-related meals), you must show that: The main purpose of the combined business and entertainment was the active conduct of business, You did engage in business with the person during the entertainment period, and You had more than a general expectation of getting income or some other specific business benefit at some future time. Www.irs.govform1040x Business is generally not considered to be the main purpose when business and entertainment are combined on hunting or fishing trips, or on yachts or other pleasure boats. Www.irs.govform1040x Even if you show that business was the main purpose, you generally cannot deduct the expenses for the use of an entertainment facility. Www.irs.govform1040x See Entertainment facilities under What Entertainment Expenses Are Not Deductible? later in this chapter. Www.irs.govform1040x You must consider all the facts, including the nature of the business transacted and the reasons for conducting business during the entertainment. Www.irs.govform1040x It is not necessary to devote more time to business than to entertainment. Www.irs.govform1040x However, if the business discussion is only incidental to the entertainment, the entertainment expenses do not meet the directly-related test. Www.irs.govform1040x Table 2-1. Www.irs.govform1040x When Are Entertainment Expenses Deductible? General rule You can deduct ordinary and necessary expenses to entertain a client, customer, or employee if the expenses meet the directly-related test or the associated test. Www.irs.govform1040x Definitions Entertainment includes any activity generally considered to provide entertainment, amusement, or recreation, and includes meals provided to a customer or client. Www.irs.govform1040x An ordinary expense is one that is common and accepted in your trade or business. Www.irs.govform1040x A necessary expense is one that is helpful and appropriate. Www.irs.govform1040x Tests to be met Directly-related test Entertainment took place in a clear business setting, or Main purpose of entertainment was the active conduct of business, and You did engage in business with the person during the entertainment period, and You had more than a general expectation of getting income or some other specific business benefit. Www.irs.govform1040x   Associated test Entertainment is associated with your trade or business, and Entertainment is directly before or after a substantial business discussion. Www.irs.govform1040x Other rules You cannot deduct the cost of your meal as an entertainment expense if you are claiming the meal as a travel expense. Www.irs.govform1040x You cannot deduct expenses that are lavish or extravagant under the circumstances. Www.irs.govform1040x You generally can deduct only 50% of your unreimbursed entertainment expenses (see 50% Limit ). Www.irs.govform1040x You do not have to show that business income or other business benefit actually resulted from each entertainment expense. Www.irs.govform1040x Clear business setting. Www.irs.govform1040x   If the entertainment takes place in a clear business setting and is for your business or work, the expenses are considered directly related to your business or work. Www.irs.govform1040x The following situations are examples of entertainment in a clear business setting. Www.irs.govform1040x Entertainment in a hospitality room at a convention where business goodwill is created through the display or discussion of business products. Www.irs.govform1040x Entertainment that is mainly a price rebate on the sale of your products (such as a restaurant owner providing an occasional free meal to a loyal customer). Www.irs.govform1040x Entertainment of a clear business nature occurring under circumstances where there is no meaningful personal or social relationship between you and the persons entertained. Www.irs.govform1040x An example is entertainment of business and civic leaders at the opening of a new hotel or play when the purpose is to get business publicity rather than to create or maintain the goodwill of the persons entertained. Www.irs.govform1040x Expenses not considered directly related. Www.irs.govform1040x   Entertainment expenses generally are not considered directly related if you are not there or in situations where there are substantial distractions that generally prevent you from actively conducting business. Www.irs.govform1040x The following are examples of situations where there are substantial distractions. Www.irs.govform1040x A meeting or discussion at a nightclub, theater, or sporting event. Www.irs.govform1040x A meeting or discussion during what is essentially a social gathering, such as a cocktail party. Www.irs.govform1040x A meeting with a group that includes persons who are not business associates at places such as cocktail lounges, country clubs, golf clubs, athletic clubs, or vacation resorts. Www.irs.govform1040x Associated Test Even if your expenses do not meet the directly-related test, they may meet the associated test. Www.irs.govform1040x To meet the associated test for entertainment expenses (including entertainment-related meals), you must show that the entertainment is: Associated with the active conduct of your trade or business, and Directly before or after a substantial business discussion (defined later). Www.irs.govform1040x Associated with trade or business. Www.irs.govform1040x   Generally, an expense is associated with the active conduct of your trade or business if you can show that you had a clear business purpose for having the expense. Www.irs.govform1040x The purpose may be to get new business or to encourage the continuation of an existing business relationship. Www.irs.govform1040x Substantial business discussion. Www.irs.govform1040x   Whether a business discussion is substantial depends on the facts of each case. Www.irs.govform1040x A business discussion will not be considered substantial unless you can show that you actively engaged in the discussion, meeting, negotiation, or other business transaction to get income or some other specific business benefit. Www.irs.govform1040x   The meeting does not have to be for any specified length of time, but you must show that the business discussion was substantial in relation to the meal or entertainment. Www.irs.govform1040x It is not necessary that you devote more time to business than to entertainment. Www.irs.govform1040x You do not have to discuss business during the meal or entertainment. Www.irs.govform1040x Meetings at conventions. Www.irs.govform1040x   You are considered to have a substantial business discussion if you attend meetings at a convention or similar event, or at a trade or business meeting sponsored and conducted by a business or professional organization. Www.irs.govform1040x However, your reason for attending the convention or meeting must be to further your trade or business. Www.irs.govform1040x The organization that sponsors the convention or meeting must schedule a program of business activities that is the main activity of the convention or meeting. Www.irs.govform1040x Directly before or after business discussion. Www.irs.govform1040x   If the entertainment is held on the same day as the business discussion, it is considered to be held directly before or after the business discussion. Www.irs.govform1040x   If the entertainment and the business discussion are not held on the same day, you must consider the facts of each case to see if the associated test is met. Www.irs.govform1040x Among the facts to consider are the place, date, and duration of the business discussion. Www.irs.govform1040x If you or your business associates are from out of town, you must also consider the dates of arrival and departure, and the reasons the entertainment and the discussion did not take place on the same day. Www.irs.govform1040x Example. Www.irs.govform1040x A group of business associates comes from out of town to your place of business to hold a substantial business discussion. Www.irs.govform1040x If you entertain those business guests on the evening before the business discussion, or on the evening of the day following the business discussion, the entertainment generally is considered to be held directly before or after the discussion. Www.irs.govform1040x The expense meets the associated test. Www.irs.govform1040x 50% Limit In general, you can deduct only 50% of your business-related meal and entertainment expenses. Www.irs.govform1040x (If you are subject to the Department of Transportation's “hours of service” limits, you can deduct 80% of your business-related meal and entertainment expenses. Www.irs.govform1040x See Individuals subject to “hours of service” limits , later. Www.irs.govform1040x ) The 50% limit applies to employees or their employers, and to self-employed persons (including independent contractors) or their clients, depending on whether the expenses are reimbursed. Www.irs.govform1040x Figure A summarizes the general rules explained in this section. Www.irs.govform1040x The 50% limit applies to business meals or entertainment expenses you have while: Traveling away from home (whether eating alone or with others) on business, Entertaining customers at your place of business, a restaurant, or other location, or Attending a business convention or reception, business meeting, or business luncheon at a club. Www.irs.govform1040x Included expenses. Www.irs.govform1040x   Expenses subject to the 50% limit include: Taxes and tips relating to a business meal or entertainment activity, Cover charges for admission to a nightclub, Rent paid for a room in which you hold a dinner or cocktail party, and Amounts paid for parking at a sports arena. Www.irs.govform1040x However, the cost of transportation to and from a business meal or a business-related entertainment activity is not subject to the 50% limit. Www.irs.govform1040x Figure A. Www.irs.govform1040x Does the 50% Limit Apply to Your Expenses? There are exceptions to these rules. Www.irs.govform1040x See Exceptions to the 50% Limit . Www.irs.govform1040x Please click here for the text description of the image. Www.irs.govform1040x Figure A. Www.irs.govform1040x Does the 50% limit apply to Your Expenses?TAs for Figure A are: Notice 87-23; Form 2106 instructions Application of 50% limit. Www.irs.govform1040x   The 50% limit on meal and entertainment expenses applies if the expense is otherwise deductible and is not covered by one of the exceptions discussed later. Www.irs.govform1040x   The 50% limit also applies to certain meal and entertainment expenses that are not business related. Www.irs.govform1040x It applies to meal and entertainment expenses you have for the production of income, including rental or royalty income. Www.irs.govform1040x It also applies to the cost of meals included in deductible educational expenses. Www.irs.govform1040x When to apply the 50% limit. Www.irs.govform1040x   You apply the 50% limit after determining the amount that would otherwise qualify for a deduction. Www.irs.govform1040x You first have to determine the amount of meal and entertainment expenses that would be deductible under the other rules discussed in this publication. Www.irs.govform1040x Example 1. Www.irs.govform1040x You spend $200 for a business-related meal. Www.irs.govform1040x If $110 of that amount is not allowable because it is lavish and extravagant, the remaining $90 is subject to the 50% limit. Www.irs.govform1040x Your deduction cannot be more than $45 (50% × $90). Www.irs.govform1040x Example 2. Www.irs.govform1040x You purchase two tickets to a concert and give them to a client. Www.irs.govform1040x You purchased the tickets through a ticket agent. Www.irs.govform1040x You paid $200 for the two tickets, which had a face value of $80 each ($160 total). Www.irs.govform1040x Your deduction cannot be more than $80 (50% × $160). Www.irs.govform1040x Exceptions to the 50% Limit Generally, business-related meal and entertainment expenses are subject to the 50% limit. Www.irs.govform1040x Figure A can help you determine if the 50% limit applies to you. Www.irs.govform1040x Expenses not subject to 50% limit. Www.irs.govform1040x   Your meal or entertainment expense is not subject to the 50% limit if the expense meets one of the following exceptions. Www.irs.govform1040x 1 - Employee's reimbursed expenses. Www.irs.govform1040x   If you are an employee, you are not subject to the 50% limit on expenses for which your employer reimburses you under an accountable plan. Www.irs.govform1040x Accountable plans are discussed in chapter 6. Www.irs.govform1040x 2 - Self-employed. Www.irs.govform1040x   If you are self-employed, your deductible meal and entertainment expenses are not subject to the 50% limit if all of the following requirements are met. Www.irs.govform1040x You have these expenses as an independent contractor. Www.irs.govform1040x Your customer or client reimburses you or gives you an allowance for these expenses in connection with services you perform. Www.irs.govform1040x You provide adequate records of these expenses to your customer or client. Www.irs.govform1040x (See chapter 5 . Www.irs.govform1040x )   In this case, your client or customer is subject to the 50% limit on the expenses. Www.irs.govform1040x Example. Www.irs.govform1040x You are a self-employed attorney who adequately accounts for meal and entertainment expenses to a client who reimburses you for these expenses. Www.irs.govform1040x You are not subject to the directly-related or associated test, nor are you subject to the 50% limit. Www.irs.govform1040x If the client can deduct the expenses, the client is subject to the 50% limit. Www.irs.govform1040x If you (as an independent contractor) have expenses for meals and entertainment related to providing services for a client but do not adequately account for and seek reimbursement from the client for those expenses, you are subject to the directly-related or associated test and to the 50% limit. Www.irs.govform1040x 3 - Advertising expenses. Www.irs.govform1040x   You are not subject to the 50% limit if you provide meals, entertainment, or recreational facilities to the general public as a means of advertising or promoting goodwill in the community. Www.irs.govform1040x For example, neither the expense of sponsoring a television or radio show nor the expense of distributing free food and beverages to the general public is subject to the 50% limit. Www.irs.govform1040x 4 - Sale of meals or entertainment. Www.irs.govform1040x   You are not subject to the 50% limit if you actually sell meals, entertainment, goods and services, or use of facilities to the public. Www.irs.govform1040x For example, if you run a nightclub, your expense for the entertainment you furnish to your customers, such as a floor show, is not subject to the 50% limit. Www.irs.govform1040x 5 - Charitable sports event. Www.irs.govform1040x   You are not subject to the 50% limit if you pay for a package deal that includes a ticket to a qualified charitable sports event. Www.irs.govform1040x For the conditions the sports event must meet, see Exception for events that benefit charitable organizations under What Entertainment Expenses Are Deductible?, later. Www.irs.govform1040x Individuals subject to “hours of service” limits. Www.irs.govform1040x   You can deduct a higher percentage of your meal expenses while traveling away from your tax home if the meals take place during or incident to any period subject to the Department of Transportation's “hours of service” limits. Www.irs.govform1040x The percentage is 80%. Www.irs.govform1040x   Individuals subject to the Department of Transportation's “hours of service” limits include the following persons. Www.irs.govform1040x Certain air transportation workers (such as pilots, crew, dispatchers, mechanics, and control tower operators) who are under Federal Aviation Administration regulations. Www.irs.govform1040x Interstate truck operators and bus drivers who are under Department of Transportation regulations. Www.irs.govform1040x Certain railroad employees (such as engineers, conductors, train crews, dispatchers, and control operations personnel) who are under Federal Railroad Administration regulations. Www.irs.govform1040x Certain merchant mariners who are under Coast Guard regulations. Www.irs.govform1040x What Entertainment Expenses Are Deductible? This section explains different types of entertainment expenses you may be able to deduct. Www.irs.govform1040x Entertainment. Www.irs.govform1040x   Entertainment includes any activity generally considered to provide entertainment, amusement, or recreation. Www.irs.govform1040x Examples include entertaining guests at nightclubs; at social, athletic, and sporting clubs; at theaters; at sporting events; on yachts; or on hunting, fishing, vacation, and similar trips. Www.irs.govform1040x   Entertainment also may include meeting personal, living, or family needs of individuals, such as providing meals, a hotel suite, or a car to customers or their families. Www.irs.govform1040x A meal as a form of entertainment. Www.irs.govform1040x   Entertainment includes the cost of a meal you provide to a customer or client, whether the meal is a part of other entertainment or by itself. Www.irs.govform1040x A meal expense includes the cost of food, beverages, taxes, and tips for the meal. Www.irs.govform1040x To deduct an entertainment-related meal, you or your employee must be present when the food or beverages are provided. Www.irs.govform1040x    You cannot claim the cost of your meal both as an entertainment expense and as a travel expense. Www.irs.govform1040x    Meals sold in the normal course of your business are not considered entertainment. Www.irs.govform1040x Deduction may depend on your type of business. Www.irs.govform1040x   Your kind of business may determine if a particular activity is considered entertainment. Www.irs.govform1040x For example, if you are a dress designer and have a fashion show to introduce your new designs to store buyers, the show generally is not considered entertainment. Www.irs.govform1040x This is because fashion shows are typical in your business. Www.irs.govform1040x But, if you are an appliance distributor and hold a fashion show for the spouses of your retailers, the show generally is considered entertainment. Www.irs.govform1040x Separating costs. Www.irs.govform1040x   If you have one expense that includes the costs of entertainment and other services (such as lodging or transportation), you must allocate that expense between the cost of entertainment and the cost of other services. Www.irs.govform1040x You must have a reasonable basis for making this allocation. Www.irs.govform1040x For example, you must allocate your expenses if a hotel includes entertainment in its lounge on the same bill with your room charge. Www.irs.govform1040x Taking turns paying for meals or entertainment. Www.irs.govform1040x   If a group of business acquaintances takes turns picking up each others' meal or entertainment checks primarily for personal reasons, without regard to whether any business purposes are served, no member of the group can deduct any part of the expense. Www.irs.govform1040x Lavish or extravagant expenses. Www.irs.govform1040x   You cannot deduct expenses for entertainment that are lavish or extravagant. Www.irs.govform1040x An expense is not considered lavish or extravagant if it is reasonable considering the facts and circumstances. Www.irs.govform1040x Expenses will not be disallowed just because they are more than a fixed dollar amount or take place at deluxe restaurants, hotels, nightclubs, or resorts. Www.irs.govform1040x Allocating between business and nonbusiness. Www.irs.govform1040x   If you entertain business and nonbusiness individuals at the same event, you must divide your entertainment expenses between business and nonbusiness. Www.irs.govform1040x You can deduct only the business part. Www.irs.govform1040x If you cannot establish the part of the expense for each person participating, allocate the expense to each participant on a pro rata basis. Www.irs.govform1040x Example. Www.irs.govform1040x You entertain a group of individuals that includes yourself, three business prospects, and seven social guests. Www.irs.govform1040x Only 4/11 of the expense qualifies as a business entertainment expense. Www.irs.govform1040x You cannot deduct the expenses for the seven social guests because those costs are nonbusiness expenses. Www.irs.govform1040x Trade association meetings. Www.irs.govform1040x   You can deduct entertainment expenses that are directly related to and necessary for attending business meetings or conventions of certain exempt organizations if the expenses of your attendance are related to your active trade or business. Www.irs.govform1040x These organizations include business leagues, chambers of commerce, real estate boards, trade associations, and professional associations. Www.irs.govform1040x Entertainment tickets. Www.irs.govform1040x   Generally, you cannot deduct more than the face value of an entertainment ticket, even if you paid a higher price. Www.irs.govform1040x For example, you cannot deduct service fees you pay to ticket agencies or brokers or any amount over the face value of the tickets you pay to scalpers. Www.irs.govform1040x Exception for events that benefit charitable organizations. Www.irs.govform1040x   Different rules apply when the cost of a ticket to a sports event benefits a charitable organization. Www.irs.govform1040x You can take into account the full cost you pay for the ticket, even if it is more than the face value, if all of the following conditions apply. Www.irs.govform1040x The event's main purpose is to benefit a qualified charitable organization. Www.irs.govform1040x The entire net proceeds go to the charity. Www.irs.govform1040x The event uses volunteers to perform substantially all the event's work. Www.irs.govform1040x    The 50% limit on entertainment does not apply to any expense for a package deal that includes a ticket to such a charitable sports event. Www.irs.govform1040x Example 1. Www.irs.govform1040x You purchase tickets to a golf tournament organized by the local volunteer fire company. Www.irs.govform1040x All net proceeds will be used to buy new fire equipment. Www.irs.govform1040x The volunteers will run the tournament. Www.irs.govform1040x You can deduct the entire cost of the tickets as a business expense if they otherwise qualify as an entertainment expense. Www.irs.govform1040x Example 2. Www.irs.govform1040x You purchase tickets to a college football game through a ticket broker. Www.irs.govform1040x After having a business discussion, you take a client to the game. Www.irs.govform1040x Net proceeds from the game go to colleges that qualify as charitable organizations. Www.irs.govform1040x However, since the colleges also pay individuals to perform services, such as coaching and recruiting, you can only use the face value of the tickets in determining your business deduction. Www.irs.govform1040x Skyboxes and other private luxury boxes. Www.irs.govform1040x   If you rent a skybox or other private luxury box for more than one event at the same sports arena, you generally cannot deduct more than the price of a nonluxury box seat ticket. Www.irs.govform1040x   To determine whether a skybox has been rented for more than one event, count each game or other performance as one event. Www.irs.govform1040x For example, renting a skybox for a series of playoff games is considered renting it for more than one event. Www.irs.govform1040x All skyboxes you rent in the same arena, along with any rentals by related parties, are considered in making this determination. Www.irs.govform1040x   Related parties include: Family members (spouses, ancestors, and lineal descendants), Parties who have made a reciprocal arrangement involving the sharing of skyboxes, Related corporations, A partnership and its principal partners, and A corporation and a partnership with common ownership. Www.irs.govform1040x Example. Www.irs.govform1040x You pay $3,000 to rent a 10-seat skybox at Team Stadium for three baseball games. Www.irs.govform1040x The cost of regular nonluxury box seats at each event is $30 a seat. Www.irs.govform1040x You can deduct (subject to the 50% limit) $900 ((10 seats × $30 each) × 3 events). Www.irs.govform1040x Food and beverages in skybox seats. Www.irs.govform1040x   If expenses for food and beverages are separately stated, you can deduct these expenses in addition to the amounts allowable for the skybox, subject to the requirements and limits that apply. Www.irs.govform1040x The amounts separately stated for food and beverages must be reasonable. Www.irs.govform1040x You cannot inflate the charges for food and beverages to avoid the limited deduction for skybox rentals. Www.irs.govform1040x What Entertainment Expenses Are Not Deductible? This section explains different types of entertainment expenses you generally may not be able to deduct. Www.irs.govform1040x Club dues and membership fees. Www.irs.govform1040x   You cannot deduct dues (including initiation fees) for membership in any club organized for: Business, Pleasure, Recreation, or Other social purpose. Www.irs.govform1040x This rule applies to any membership organization if one of its principal purposes is either: To conduct entertainment activities for members or their guests, or To provide members or their guests with access to entertainment facilities, discussed later. Www.irs.govform1040x   The purposes and activities of a club, not its name, will determine whether or not you can deduct the dues. Www.irs.govform1040x You cannot deduct dues paid to: Country clubs, Golf and athletic clubs, Airline clubs, Hotel clubs, and Clubs operated to provide meals under circumstances generally considered to be conducive to business discussions. Www.irs.govform1040x Entertainment facilities. Www.irs.govform1040x   Generally, you cannot deduct any expense for the use of an entertainment facility. Www.irs.govform1040x This includes expenses for depreciation and operating costs such as rent, utilities, maintenance, and protection. Www.irs.govform1040x   An entertainment facility is any property you own, rent, or use for entertainment. Www.irs.govform1040x Examples include a yacht, hunting lodge, fishing camp, swimming pool, tennis court, bowling alley, car, airplane, apartment, hotel suite, or home in a vacation resort. Www.irs.govform1040x Out-of-pocket expenses. Www.irs.govform1040x   You can deduct out-of-pocket expenses, such as for food and beverages, catering, gas, and fishing bait, that you provided during entertainment at a facility. Www.irs.govform1040x These are not expenses for the use of an entertainment facility. Www.irs.govform1040x However, these expenses are subject to the directly-related and associated tests and to the 50% limit , all discussed earlier. Www.irs.govform1040x Expenses for spouses. Www.irs.govform1040x   You generally cannot deduct the cost of entertainment for your spouse or for the spouse of a customer. Www.irs.govform1040x However, you can deduct these costs if you can show you had a clear business purpose, rather than a personal or social purpose, for providing the entertainment. Www.irs.govform1040x Example. Www.irs.govform1040x You entertain a customer. Www.irs.govform1040x The cost is an ordinary and necessary business expense and is allowed under the entertainment rules. Www.irs.govform1040x The customer's spouse joins you because it is impractical to entertain the customer without the spouse. Www.irs.govform1040x You can deduct the cost of entertaining the customer's spouse. Www.irs.govform1040x If your spouse joins the party because the customer's spouse is present, the cost of the entertainment for your spouse is also deductible. Www.irs.govform1040x Gift or entertainment. Www.irs.govform1040x   Any item that might be considered either a gift or entertainment generally will be considered entertainment. Www.irs.govform1040x However, if you give a customer packaged food or beverages that you intend the customer to use at a later date, treat it as a gift. Www.irs.govform1040x   If you give a customer tickets to a theater performance or sporting event and you do not go with the customer to the performance or event, you have a choice. Www.irs.govform1040x You can treat the tickets as either a gift or entertainment, whichever is to your advantage. Www.irs.govform1040x   You can change your treatment of the tickets at a later date by filing an amended return. Www.irs.govform1040x Generally, an amended return must be filed within 3 years from the date the original return was filed or within 2 years from the time the tax was paid, whichever is later. Www.irs.govform1040x   If you go with the customer to the event, you must treat the cost of the tickets as an entertainment expense. Www.irs.govform1040x You cannot choose, in this case, to treat the tickets as a gift. Www.irs.govform1040x Prev  Up  Next   Home   More Online Publications
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The Www.irs.govform1040x

Www. Www.irs.govform1040x irs. Www.irs.govform1040x govform1040x Index Symbols 10% owners, Ten-percent owners. Www.irs.govform1040x 501(c) organizations, Foreign Governments and Certain Other Foreign Organizations 80/20 company, Dividends paid by a domestic corporation (an existing 80/20 company). Www.irs.govform1040x A Acceptance agent, Unexpected payment. Www.irs.govform1040x Accounts, offshore, Offshore accounts. Www.irs.govform1040x Alien Illegal, Illegal aliens. Www.irs.govform1040x Nonresident, Nonresident alien. Www.irs.govform1040x Resident, Resident alien. Www.irs.govform1040x Alimony, Pensions, Annuities, and Alimony (Income Code 14), Alimony payments. Www.irs.govform1040x Allocation information, Failure to provide allocation information. Www.irs.govform1040x American Samoa, U. Www.irs.govform1040x S. Www.irs.govform1040x Virgin Islands and American Samoa corporations. Www.irs.govform1040x Amount to withhold, Determination of amount to withhold. Www.irs.govform1040x Annuities, Pensions, Annuities, and Alimony (Income Code 14), Pensions and annuities. Www.irs.govform1040x Artists and athletes Earnings of, Artists and Athletes (Income Codes 42 and 43) Special events and promotions, Artists and Athletes (Income Codes 42 and 43) Assistance (see Tax help) Awards, Other Grants, Prizes, and Awards B Backup withholding, Withholding and Reporting Obligations, Primary NRA and Form 1099 responsibility assumed. Www.irs.govform1040x Banks, interest received by, Banks. Www.irs.govform1040x Beneficial owner, Beneficial Owners Bonds sold between interest dates, Sales of bonds between interest dates. Www.irs.govform1040x Branch profits tax, Corporation subject to branch profits tax. Www.irs.govform1040x C Canada, Exception 3. Www.irs.govform1040x , Deposit interest paid to nonresident alien individuals in 2012. Www.irs.govform1040x , Deposit interest paid to certain nonresident alien individuals in 2013. Www.irs.govform1040x Capital gains, Capital gains (Income Code 9). Www.irs.govform1040x Central withholding agreements, Income Code 43. Www.irs.govform1040x Consent dividends, Consent dividends. Www.irs.govform1040x , Consent dividends. Www.irs.govform1040x Contingent interest, Contingent interest. Www.irs.govform1040x Controlled foreign corporations, interest paid to, Controlled foreign corporations. Www.irs.govform1040x Controlling foreign corporations, Interest paid to controlling foreign corporations (Income Code 3). Www.irs.govform1040x Covenant not to compete, Covenant not to compete. Www.irs.govform1040x Crew members, Crew members. Www.irs.govform1040x D Dependent personal services, Pay for dependent personal services (Income Code 17). Www.irs.govform1040x Allowance for personal exemptions, Withholding exemptions. Www.irs.govform1040x Defined, Pay for dependent personal services (Income Code 17). Www.irs.govform1040x Exempt from withholding, Graduated rates. Www.irs.govform1040x Depositing taxes How to, Depositing Withheld Taxes When to, When Deposits Are Required Deposits, Interest on deposits (Income Code 29). Www.irs.govform1040x Disregarded entities, Disregarded entities. Www.irs.govform1040x Dividends Direct dividend rate, Dividends qualifying for direct dividend rate (Income Code 7). Www.irs.govform1040x Domestic corporation, Dividends paid by a domestic corporation (an existing 80/20 company). Www.irs.govform1040x Foreign corporations, Dividends paid by foreign corporations (Income Code 8). Www.irs.govform1040x In general, Dividends Documentary evidence, Documentary evidence. Www.irs.govform1040x , Documentary Evidence, Documentary evidence. Www.irs.govform1040x Documentation From foreign beneficial owners and U. Www.irs.govform1040x S. Www.irs.govform1040x payees, Documentation From foreign intermediaries and foreign flow-through entities, Foreign Intermediaries and Foreign Flow-Through Entities Presumptions in the absence of, Presumption Rules Qualified intermediaries, Documentation. Www.irs.govform1040x E Effectively connected income, Effectively Connected Income Defined, Effectively Connected Income Foreign partners, Partnership Withholding on Effectively Connected Income EFTPS, Electronic deposit requirement. Www.irs.govform1040x Electronic deposit rules, Electronic deposit requirement. Www.irs.govform1040x Employees, Employees. Www.irs.govform1040x , Employee. Www.irs.govform1040x Employer, Employer. Www.irs.govform1040x F Federal unemployment tax, Federal unemployment tax (FUTA). Www.irs.govform1040x Fellowship grants, Scholarships and Fellowship Grants (Income Code 15) Fellowship income, Scholarships, fellowships, and grants. Www.irs.govform1040x Financial institutions, Branches of financial institutions. Www.irs.govform1040x FIRPTA withholding, U. Www.irs.govform1040x S. Www.irs.govform1040x real property interest. Www.irs.govform1040x , U. Www.irs.govform1040x S. Www.irs.govform1040x Real Property Interest Fiscally transparent entity, Fiscally transparent entity. Www.irs.govform1040x Fixed or determinable annual or periodic income, Fixed or Determinable Annual or Periodical Income (FDAP) Flow-through entities, Flow-Through Entities, Nonqualified Intermediaries Foreign, Foreign partner. Www.irs.govform1040x 501(c) organizations, Foreign Governments and Certain Other Foreign Organizations Bank, U. Www.irs.govform1040x S. Www.irs.govform1040x branches of foreign banks and foreign insurance companies. Www.irs.govform1040x , Income paid to U. Www.irs.govform1040x S. Www.irs.govform1040x branch of foreign bank or insurance company. Www.irs.govform1040x Charitable organizations, Other foreign organizations, associations, and charitable institutions. Www.irs.govform1040x Corporations, Foreign corporations. Www.irs.govform1040x Governments, Foreign Governments and Certain Other Foreign Organizations Insurance company, U. Www.irs.govform1040x S. Www.irs.govform1040x branches of foreign banks and foreign insurance companies. Www.irs.govform1040x , Income paid to U. Www.irs.govform1040x S. Www.irs.govform1040x branch of foreign bank or insurance company. Www.irs.govform1040x Intermediary, Foreign Intermediaries Organizations and associations, Other foreign organizations, associations, and charitable institutions. Www.irs.govform1040x Partner, Who Must Withhold Partnerships, nonwithholding, Foreign partnerships. Www.irs.govform1040x Person, Foreign Persons Private foundation, Foreign private foundations. Www.irs.govform1040x , Foreign Governments and Certain Other Foreign Organizations Status, Establishment of foreign status. Www.irs.govform1040x Trusts, Foreign simple and grantor trust. Www.irs.govform1040x Form 1042, Withholding and Reporting Obligations, Form 1042 filing. Www.irs.govform1040x , Responsibilities of WT. Www.irs.govform1040x , Form 1042. Www.irs.govform1040x 1042-S, Withholding and Reporting Obligations, Form 1042-S reporting. Www.irs.govform1040x , Form 1042-S reporting. Www.irs.govform1040x , Form 1042 filing. Www.irs.govform1040x , Form 1042-S. Www.irs.govform1040x 1099, Withholding and Reporting Obligations, Primary NRA and Form 1099 responsibility assumed. Www.irs.govform1040x 1099-S, Form 1099-S, Proceeds From Real Estate Transactions. Www.irs.govform1040x 4419, Electronic reporting. Www.irs.govform1040x 7004, Extension to file Form 1042. Www.irs.govform1040x 8233, Form 8233, Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual. Www.irs.govform1040x 8288, Reporting and Paying the Tax, Form 8288, U. Www.irs.govform1040x S. Www.irs.govform1040x Withholding Tax Return for Dispositions by Foreign Persons of U. Www.irs.govform1040x S. Www.irs.govform1040x Real Property Interests. Www.irs.govform1040x 8288-A, Reporting and Paying the Tax, Form 8288-A, Statement of Withholding on Dispositions by Foreign Persons of U. Www.irs.govform1040x S. Www.irs.govform1040x Real Property Interests. Www.irs.govform1040x 8288-B, Categories (1), (2), and (3). Www.irs.govform1040x 8804, Form 8804, Annual Return for Partnership Withholding Tax (Section 1446). Www.irs.govform1040x 8805, Form 8805, Foreign Partner's Information Statement of Section 1446 Withholding Tax. Www.irs.govform1040x 8813, Form 8813, Partnership Withholding Tax Payment Voucher (Section 1446). Www.irs.govform1040x 8833, Claiming treaty benefits. Www.irs.govform1040x 940, Federal unemployment tax (FUTA). Www.irs.govform1040x 941, Reporting requirements for wages and withheld taxes paid to nonresident aliens. Www.irs.govform1040x 972, Consent dividends. Www.irs.govform1040x SS-4, U. Www.irs.govform1040x S. Www.irs.govform1040x Taxpayer Identification Numbers SS-5, U. Www.irs.govform1040x S. Www.irs.govform1040x Taxpayer Identification Numbers W-2, Reporting requirements for wages and withheld taxes paid to nonresident aliens. Www.irs.govform1040x , Form W-2. Www.irs.govform1040x W-4, Alternate withholding procedure. Www.irs.govform1040x , Form W-4, Employee's Withholding Allowance Certificate. Www.irs.govform1040x , Withholding exemptions. Www.irs.govform1040x , Special instructions for Form W-4. Www.irs.govform1040x W-7, U. Www.irs.govform1040x S. Www.irs.govform1040x Taxpayer Identification Numbers W-8BEN, Beneficial Owners W-8ECI, Documentary evidence. Www.irs.govform1040x W-8EXP, Form W-8ECI, Certificate of Foreign Person's Claim That Income Is Effectively Connected With the Conduct of a Trade or Business in the United States. Www.irs.govform1040x W-8IMY, Foreign Intermediaries and Foreign Flow-Through Entities W-9, U. Www.irs.govform1040x S. Www.irs.govform1040x Taxpayer Identification Numbers Free tax services, How To Get Tax Help FUTA, Federal unemployment tax (FUTA). Www.irs.govform1040x G Gambling winnings, Gambling winnings (Income Code 28). Www.irs.govform1040x Graduated rates, Graduated rates. Www.irs.govform1040x Graduated withholding, Wages Paid to Employees— Graduated Withholding Grant income, Scholarships, fellowships, and grants. Www.irs.govform1040x Grants, Scholarships and Fellowship Grants (Income Code 15), Other Grants, Prizes, and Awards Green card test, Resident alien. Www.irs.govform1040x Guam, Guam or Northern Mariana Islands corporations. Www.irs.govform1040x H Help (see Tax help) I Identification number, taxpayer, U. Www.irs.govform1040x S. Www.irs.govform1040x Taxpayer Identification Numbers, Identification numbers. Www.irs.govform1040x Illegal aliens, Illegal aliens. Www.irs.govform1040x Important reminders, Reminders Income Fixed or determinable annual or periodical, Fixed or Determinable Annual or Periodical Income (FDAP) Interest, Interest Notional principal contract, Notional principal contract income. Www.irs.govform1040x Other than effectively connected, Income Not Effectively Connected Personal service, Personal service income. Www.irs.govform1040x Source of, Source of Income Transportation, Transportation income. Www.irs.govform1040x Income code 01, Interest paid by U. Www.irs.govform1040x S. Www.irs.govform1040x obligors—general (Income Code 1). Www.irs.govform1040x 02, Interest on real property mortgages (Income Code 2). Www.irs.govform1040x 03, Interest paid to controlling foreign corporations (Income Code 3). Www.irs.govform1040x 04, Interest paid by foreign corporations (Income Code 4). Www.irs.govform1040x 06, Dividends paid by U. Www.irs.govform1040x S. Www.irs.govform1040x corporations — general (Income Code 6). Www.irs.govform1040x 07, Dividends qualifying for direct dividend rate (Income Code 7). Www.irs.govform1040x 08, Dividends paid by foreign corporations (Income Code 8). Www.irs.govform1040x 09, Capital gains (Income Code 9). Www.irs.govform1040x 10, Industrial royalties (Income Code 10). Www.irs.govform1040x 11, Motion picture or television copyright royalties (Income Code 11). Www.irs.govform1040x 12, Other royalties (for example, copyright, recording, publishing) (Income Code 12). Www.irs.govform1040x 13, Real Property Income and Natural Resources Royalties (Income Code 13) 14, Pensions, Annuities, and Alimony (Income Code 14) 15, Scholarships and Fellowship Grants (Income Code 15) 16, Pay for independent personal services (Income Code 16). Www.irs.govform1040x 17, Pay for dependent personal services (Income Code 17). Www.irs.govform1040x 18, Pay for teaching (Income Code 18). Www.irs.govform1040x 19, Pay during studying and training (Income Code 19). Www.irs.govform1040x 20, Artists and Athletes (Income Codes 42 and 43) 24, Reporting and Paying the Tax 25, Reporting and Paying the Tax 26, Reporting and Paying the Tax 27, Publicly Traded Partnerships 28, Gambling winnings (Income Code 28). Www.irs.govform1040x 29, Interest on deposits (Income Code 29). Www.irs.govform1040x 30, Original issue discount (Income Code 30). Www.irs.govform1040x 50, Other income (Income Code 50). Www.irs.govform1040x Independent personal services Defined, Pay for independent personal services (Income Code 16). Www.irs.govform1040x Exempt from withholding, Pay for independent personal services (Income Code 16). Www.irs.govform1040x , 30% rate. Www.irs.govform1040x India, Students and business apprentices from India. Www.irs.govform1040x Indirect account holders, Indirect Account Holders Installment payment, Installment payments. Www.irs.govform1040x , Installment payments. Www.irs.govform1040x Insurance proceeds, Insurance proceeds. Www.irs.govform1040x Interest Contingent, Contingent interest. Www.irs.govform1040x Controlling foreign corporations, Interest paid to controlling foreign corporations (Income Code 3). Www.irs.govform1040x Deposits, Interest on deposits (Income Code 29). Www.irs.govform1040x Foreign business arrangements, Interest from foreign business arrangements. Www.irs.govform1040x Foreign corporations, Interest paid by foreign corporations (Income Code 4). Www.irs.govform1040x Income, Interest Portfolio, Portfolio interest. Www.irs.govform1040x , Interest that does not qualify as portfolio interest. Www.irs.govform1040x Real property mortgages, Interest on real property mortgages (Income Code 2). Www.irs.govform1040x Intermediary Foreign, Foreign Intermediaries Nonqualified, Nonqualified intermediary. Www.irs.govform1040x Qualified, Qualified intermediary. Www.irs.govform1040x , Qualified Intermediaries International organizations, Foreign Governments and Certain Other Foreign Organizations ITIN, U. Www.irs.govform1040x S. Www.irs.govform1040x Taxpayer Identification Numbers K Knowledge, standards of, Standards of Knowledge L Liability of withholding agent, Liability for tax. Www.irs.govform1040x M Magnetic media reporting, Electronic reporting. Www.irs.govform1040x Marketable securities, Marketable securities. Www.irs.govform1040x Mexico, Exception 3. Www.irs.govform1040x Missing children, Reminders More information (see Tax help) Mortgages, Interest on real property mortgages (Income Code 2). Www.irs.govform1040x N Non-registered obligations, Obligations not in registered form. Www.irs.govform1040x Nonqualified intermediary, Nonqualified intermediary. Www.irs.govform1040x , Nonqualified Intermediaries Nonresident alien Defined, Nonresident alien. Www.irs.govform1040x Married to U. Www.irs.govform1040x S. Www.irs.govform1040x citizen or resident, Married to U. Www.irs.govform1040x S. Www.irs.govform1040x citizen or resident alien. Www.irs.govform1040x Nonwage pay, Pay that is not wages. Www.irs.govform1040x Northern Mariana Islands, Guam or Northern Mariana Islands corporations. Www.irs.govform1040x Notional principal contract income, Notional principal contract income. Www.irs.govform1040x NRA withholding In general, Withholding of Tax Income subject to, Income Subject to NRA Withholding Persons subject to, Persons Subject to NRA Withholding O Obligations Registered, Obligations in registered form. Www.irs.govform1040x Obligations: Not in registered form, Obligations not in registered form. Www.irs.govform1040x Offshore accounts, Offshore accounts. Www.irs.govform1040x Original issue discount, Original issue discount (Income Code 30). Www.irs.govform1040x Overwithholding, adjustment for, Adjustment for Overwithholding P Partner, Foreign partner. Www.irs.govform1040x Partner, foreign, Who Must Withhold Partnerships Effectively connected income of foreign partners, Partnership Withholding on Effectively Connected Income Foreign, Foreign partnerships. Www.irs.govform1040x Publicly traded, Publicly Traded Partnerships Smaller, Smaller partnerships and trusts. Www.irs.govform1040x , Smaller partnerships and trusts. Www.irs.govform1040x , Smaller partnerships and trusts. Www.irs.govform1040x Withholding foreign, Withholding foreign partnership and foreign trust. Www.irs.govform1040x , Withholding Foreign Partnerships Pay for personal services Artists and athletes, Artists and Athletes (Income Codes 42 and 43) Dependent personal services, Pay for dependent personal services (Income Code 17). Www.irs.govform1040x Employees, Wages Paid to Employees— Graduated Withholding Exempt from withholding, Pay for Personal Services Performed Independent personal services, Pay for independent personal services (Income Code 16). Www.irs.govform1040x Salaries and wages, Wages Paid to Employees— Graduated Withholding Scholarship or fellowship recipient, Pay for services rendered. Www.irs.govform1040x Studying, Pay during studying and training (Income Code 19). Www.irs.govform1040x Teaching, Pay for teaching (Income Code 18). Www.irs.govform1040x Training, Pay during studying and training (Income Code 19). Www.irs.govform1040x Payee, Identifying the Payee Penalties Deposit, Penalty for failure to make deposits on time. Www.irs.govform1040x Form 1042, Penalties Form 8804, Penalties. Www.irs.govform1040x Form 8805, Penalties. Www.irs.govform1040x Magnetic media, Failure to file electronically. Www.irs.govform1040x Trust fund recovery, Trust fund recovery penalty. Www.irs.govform1040x Pensions, Pension payments. Www.irs.govform1040x , Pensions, Annuities, and Alimony (Income Code 14), Pensions and annuities. Www.irs.govform1040x Per diem, Per diem paid by the U. Www.irs.govform1040x S. Www.irs.govform1040x Government. Www.irs.govform1040x Personal service income, Personal service income. Www.irs.govform1040x Pooled withholding information, Pooled withholding information. Www.irs.govform1040x Portfolio interest, Portfolio interest. Www.irs.govform1040x , Interest that does not qualify as portfolio interest. Www.irs.govform1040x Presumption Corporation, Presumption Rules Individual, Presumption Rules Partnership, Presumption Rules Rules, Presumption Rules Trust, Presumption Rules Private foundation, foreign, Foreign private foundations. Www.irs.govform1040x Prizes, Other Grants, Prizes, and Awards Publications (see Tax help) Puerto Rico, Resident of a U. Www.irs.govform1040x S. Www.irs.govform1040x possession. Www.irs.govform1040x , Exception 4. Www.irs.govform1040x Q QI withholding agreement, QI withholding agreement. Www.irs.govform1040x Qualified intermediary, Qualified intermediary. Www.irs.govform1040x , Qualified Intermediaries Qualified investment entity (QIE) Distributions paid by, Qualified investment entities. Www.irs.govform1040x Dividends paid by, Dividends paid by U. Www.irs.govform1040x S. Www.irs.govform1040x corporations — general (Income Code 6). Www.irs.govform1040x R Racing purses, Racing purses. Www.irs.govform1040x Real property interest Disposition of, U. Www.irs.govform1040x S. Www.irs.govform1040x Real Property Interest Withholding certificates, Withholding Certificates Reason to know, Reason To Know Refund procedures Qualified intermediaries, Collective refund procedures. Www.irs.govform1040x Registered obligations, Obligations in registered form. Www.irs.govform1040x Researchers, Tax treaties. Www.irs.govform1040x Resident alien defined, Resident alien. Www.irs.govform1040x Returns required, Returns Required Royalties, Royalties, Real Property Income and Natural Resources Royalties (Income Code 13) Ryukyu Islands, Income from U. Www.irs.govform1040x S. Www.irs.govform1040x Savings Bonds of residents of the Ryukyu Islands or the Trust Territory of the Pacific Islands. Www.irs.govform1040x S Salaries, Wages Paid to Employees— Graduated Withholding Saving clause, Nonresident alien who becomes a resident alien. Www.irs.govform1040x Scholarship, Scholarships, fellowships, and grants. Www.irs.govform1040x , Scholarships and Fellowship Grants (Income Code 15) Securities, Marketable securities. Www.irs.govform1040x , Income from securities. Www.irs.govform1040x Services performed outside the U. Www.irs.govform1040x S. Www.irs.govform1040x , Services performed outside the United States. Www.irs.govform1040x Short-term obligation, Short-term obligations. Www.irs.govform1040x Social security, Social security and Medicare tax. Www.irs.govform1040x Source of income, Source of Income Standards of knowledge, Standards of Knowledge Substantial presence test, Resident alien. Www.irs.govform1040x T Tax Reporting and paying, Reporting and Paying the Tax Tax help, How To Get Tax Help Tax treaties Claiming benefits, Claiming treaty benefits. Www.irs.govform1040x Dependent personal services, Tax treaties. Www.irs.govform1040x Entertainers and athletes, Tax treaties. Www.irs.govform1040x Gains, Tax treaties. Www.irs.govform1040x Gambling winnings, Tax treaties. Www.irs.govform1040x Independent personal services, Tax treaties. Www.irs.govform1040x Student, Tax treaties. Www.irs.govform1040x Students and trainees, Tax treaties. Www.irs.govform1040x Tables, Tax Treaty Tables Teaching, Tax treaties. Www.irs.govform1040x Tax-exempt entities, Foreign Governments and Certain Other Foreign Organizations Taxpayer Advocate, Taxpayer Advocate Service. Www.irs.govform1040x Taxpayer identification number (TIN), U. Www.irs.govform1040x S. Www.irs.govform1040x Taxpayer Identification Numbers, Identification numbers. Www.irs.govform1040x Exceptions, Exceptions to TIN requirement. Www.irs.govform1040x Teachers, Pay for teaching (Income Code 18). Www.irs.govform1040x Ten-percent owners, Ten-percent owners. Www.irs.govform1040x Territorial limits, Territorial limits. Www.irs.govform1040x Totalization agreements, Social security and Medicare tax. Www.irs.govform1040x Transportation income, Transportation income. Www.irs.govform1040x Travel expenses, Travel expenses. Www.irs.govform1040x Trust Territory of the Pacific Islands, Income from U. Www.irs.govform1040x S. Www.irs.govform1040x Savings Bonds of residents of the Ryukyu Islands or the Trust Territory of the Pacific Islands. Www.irs.govform1040x Trusts Foreign, Foreign simple and grantor trust. Www.irs.govform1040x Smaller, Smaller partnerships and trusts. Www.irs.govform1040x Withholding foreign, Withholding foreign partnership and foreign trust. Www.irs.govform1040x , Withholding Foreign Trusts TTY/TDD information, How To Get Tax Help U U. Www.irs.govform1040x S. Www.irs.govform1040x agent of foreign person, U. Www.irs.govform1040x S. Www.irs.govform1040x agent of foreign person. Www.irs.govform1040x U. Www.irs.govform1040x S. Www.irs.govform1040x branch Foreign bank, U. Www.irs.govform1040x S. Www.irs.govform1040x branches of foreign banks and foreign insurance companies. Www.irs.govform1040x , Income paid to U. Www.irs.govform1040x S. Www.irs.govform1040x branch of foreign bank or insurance company. Www.irs.govform1040x Foreign insurance company, U. Www.irs.govform1040x S. Www.irs.govform1040x branches of foreign banks and foreign insurance companies. Www.irs.govform1040x , Income paid to U. Www.irs.govform1040x S. Www.irs.govform1040x branch of foreign bank or insurance company. Www.irs.govform1040x Foreign person, U. Www.irs.govform1040x S. Www.irs.govform1040x branches of foreign persons. Www.irs.govform1040x U. Www.irs.govform1040x S. Www.irs.govform1040x national, 30% rate. Www.irs.govform1040x U. Www.irs.govform1040x S. Www.irs.govform1040x real property interest, U. Www.irs.govform1040x S. Www.irs.govform1040x real property interest. Www.irs.govform1040x U. Www.irs.govform1040x S. Www.irs.govform1040x savings bonds, Income from U. Www.irs.govform1040x S. Www.irs.govform1040x Savings Bonds of residents of the Ryukyu Islands or the Trust Territory of the Pacific Islands. Www.irs.govform1040x U. Www.irs.govform1040x S. Www.irs.govform1040x territorial limits, Territorial limits. Www.irs.govform1040x U. Www.irs.govform1040x S. Www.irs.govform1040x Virgin Islands, U. Www.irs.govform1040x S. Www.irs.govform1040x Virgin Islands and American Samoa corporations. Www.irs.govform1040x Unexpected payment, Unexpected payment. Www.irs.govform1040x W Wages Paid to employees, Wages Paid to Employees— Graduated Withholding Pay that is not, Pay that is not wages. Www.irs.govform1040x When to withhold, When to withhold. Www.irs.govform1040x Withhold, amount to, Determination of amount to withhold. Www.irs.govform1040x Withhold, when to, When to withhold. Www.irs.govform1040x Withholding Agreements, QI withholding agreement. Www.irs.govform1040x , WP and WT withholding agreements. Www.irs.govform1040x , Withholding agreements. Www.irs.govform1040x , Income Code 43. Www.irs.govform1040x Alternative procedure, Alternative procedure. Www.irs.govform1040x Certificate, Withholding Certificates, Withholding certificate. Www.irs.govform1040x Rate pool, Pooled withholding information. Www.irs.govform1040x Real property, U. Www.irs.govform1040x S. Www.irs.govform1040x Real Property Interest Withholding agent Defined, Withholding Agent Liability, Liability for tax. Www.irs.govform1040x Returns required, Returns Required Tax deposit requirements, Depositing Withheld Taxes Withholding exemptions and reductions Dependent personal services, Graduated rates. Www.irs.govform1040x Exemption, Withholding exemption. Www.irs.govform1040x Final payment exemption, Final payment exemption. Www.irs.govform1040x Foreign governments, Foreign Governments and Certain Other Foreign Organizations International organizations, Foreign Governments and Certain Other Foreign Organizations Real property interest, Withholding Certificates Researchers, Tax treaties. Www.irs.govform1040x Scholarships and fellowship grants, Alternate withholding procedure. Www.irs.govform1040x Students, Tax treaties. Www.irs.govform1040x Withholding agreements, Withholding agreements. Www.irs.govform1040x , Income Code 43. Www.irs.govform1040x Prev  Up     Home   More Online Publications