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2005 Tax Filing

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2005 Tax Filing

2005 tax filing 26. 2005 tax filing   Car Expenses and Other Employee Business Expenses Table of Contents What's New Introduction Useful Items - You may want to see: Travel ExpensesTraveling Away From Home Tax Home Temporary Assignment or Job What Travel Expenses Are Deductible? Travel in the United States Travel Outside the United States Conventions Entertainment Expenses50% Limit What Entertainment Expenses Are Deductible? What Entertainment Expenses Are Not Deductible? Gift Expenses Transportation ExpensesArmed Forces reservists. 2005 tax filing Parking fees. 2005 tax filing Advertising display on car. 2005 tax filing Car pools. 2005 tax filing Hauling tools or instruments. 2005 tax filing Union members' trips from a union hall. 2005 tax filing Car Expenses RecordkeepingHow To Prove Expenses How Long To Keep Records and Receipts How To ReportGifts. 2005 tax filing Statutory employees. 2005 tax filing Reimbursements Completing Forms 2106 and 2106-EZ Special Rules What's New Standard mileage rate. 2005 tax filing  For 2013, the standard mileage rate for the cost of operating your car for business use is 56½ cents per mile. 2005 tax filing Car expenses and use of the standard mileage rate are explained under Transportation Expenses , later. 2005 tax filing Depreciation limits on cars, trucks, and vans. 2005 tax filing  For 2013, the first-year limit on the total section 179 deduction, special depreciation allowance, and depreciation deduction for cars remains at $11,160 ($3,160 if you elect not to claim the special depreciation allowance). 2005 tax filing For trucks and vans the first-year limit remains at $11,360 ($3,360 if you elect not to claim the special depreciation allowance). 2005 tax filing For more information, see Depreciation limits in Publication 463. 2005 tax filing Introduction You may be able to deduct the ordinary and necessary business-related expenses you have for: Travel, Entertainment, Gifts, or Transportation. 2005 tax filing An ordinary expense is one that is common and accepted in your trade or business. 2005 tax filing A necessary expense is one that is helpful and appropriate for your business. 2005 tax filing An expense does not have to be required to be considered necessary. 2005 tax filing This chapter explains the following. 2005 tax filing What expenses are deductible. 2005 tax filing How to report your expenses on your return. 2005 tax filing What records you need to prove your expenses. 2005 tax filing How to treat any expense reimbursements you may receive. 2005 tax filing Who does not need to use this chapter. 2005 tax filing   If you are an employee, you will not need to read this chapter if all of the following are true. 2005 tax filing You fully accounted to your employer for your work-related expenses. 2005 tax filing You received full reimbursement for your expenses. 2005 tax filing Your employer required you to return any excess reimbursement and you did so. 2005 tax filing There is no amount shown with a code “L” in box 12 of your Form W-2, Wage and Tax Statement. 2005 tax filing If you meet all of these conditions, there is no need to show the expenses or the reimbursements on your return. 2005 tax filing See Reimbursements , later, if you would like more information on reimbursements and accounting to your employer. 2005 tax filing    If you meet these conditions and your employer included reimbursements on your Form W-2 in error, ask your employer for a corrected Form W-2. 2005 tax filing Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 535 Business Expenses Form (and Instructions) Schedule A (Form 1040) Itemized Deductions Schedule C (Form 1040) Profit or Loss From Business Schedule C-EZ (Form 1040) Net Profit From Business Schedule F (Form 1040) Profit or Loss From Farming Form 2106 Employee Business Expenses Form 2106-EZ Unreimbursed Employee Business Expenses Travel Expenses If you temporarily travel away from your tax home, you can use this section to determine if you have deductible travel expenses. 2005 tax filing This section discusses: Traveling away from home, Tax home, Temporary assignment or job, and What travel expenses are deductible. 2005 tax filing It also discusses the standard meal allowance, rules for travel inside and outside the United States, and deductible convention expenses. 2005 tax filing Travel expenses defined. 2005 tax filing   For tax purposes, travel expenses are the ordinary and necessary expenses (defined earlier) of traveling away from home for your business, profession, or job. 2005 tax filing   You will find examples of deductible travel expenses in Table 26-1 . 2005 tax filing Traveling Away From Home You are traveling away from home if: Your duties require you to be away from the general area of your tax home (defined later) substantially longer than an ordinary day's work, and You need to sleep or rest to meet the demands of your work while away from home. 2005 tax filing This rest requirement is not satisfied by merely napping in your car. 2005 tax filing You do not have to be away from your tax home for a whole day or from dusk to dawn as long as your relief from duty is long enough to get necessary sleep or rest. 2005 tax filing Example 1. 2005 tax filing You are a railroad conductor. 2005 tax filing You leave your home terminal on a regularly scheduled round-trip run between two cities and return home 16 hours later. 2005 tax filing During the run, you have 6 hours off at your turnaround point where you eat two meals and rent a hotel room to get necessary sleep before starting the return trip. 2005 tax filing You are considered to be away from home. 2005 tax filing Example 2. 2005 tax filing You are a truck driver. 2005 tax filing You leave your terminal and return to it later the same day. 2005 tax filing You get an hour off at your turnaround point to eat. 2005 tax filing Because you are not off to get necessary sleep and the brief time off is not an adequate rest period, you are not traveling away from home. 2005 tax filing Members of the Armed Forces. 2005 tax filing   If you are a member of the U. 2005 tax filing S. 2005 tax filing Armed Forces on a permanent duty assignment overseas, you are not traveling away from home. 2005 tax filing You cannot deduct your expenses for meals and lodging. 2005 tax filing You cannot deduct these expenses even if you have to maintain a home in the United States for your family members who are not allowed to accompany you overseas. 2005 tax filing If you are transferred from one permanent duty station to another, you may have deductible moving expenses, which are explained in Publication 521, Moving Expenses. 2005 tax filing    A naval officer assigned to permanent duty aboard a ship that has regular eating and living facilities has a tax home aboard ship for travel expense purposes. 2005 tax filing Tax Home To determine whether you are traveling away from home, you must first determine the location of your tax home. 2005 tax filing Generally, your tax home is your regular place of business or post of duty, regardless of where you maintain your family home. 2005 tax filing It includes the entire city or general area in which your business or work is located. 2005 tax filing If you have more than one regular place of business, your tax home is your main place of business. 2005 tax filing See Main place of business or work , later. 2005 tax filing If you do not have a regular or a main place of business because of the nature of your work, then your tax home may be the place where you regularly live. 2005 tax filing See No main place of business or work , later. 2005 tax filing If you do not have a regular or a main place of business or post of duty and there is no place where you regularly live, you are considered an itinerant (a transient) and your tax home is wherever you work. 2005 tax filing As an itinerant, you cannot claim a travel expense deduction because you are never considered to be traveling away from home. 2005 tax filing Main place of business or work. 2005 tax filing   If you have more than one place of business or work, consider the following when determining which one is your main place of business or work. 2005 tax filing The total time you ordinarily spend in each place. 2005 tax filing The level of your business activity in each place. 2005 tax filing Whether your income from each place is significant or insignificant. 2005 tax filing Example. 2005 tax filing You live in Cincinnati where you have a seasonal job for 8 months each year and earn $40,000. 2005 tax filing You work the other 4 months in Miami, also at a seasonal job, and earn $15,000. 2005 tax filing Cincinnati is your main place of work because you spend most of your time there and earn most of your income there. 2005 tax filing No main place of business or work. 2005 tax filing   You may have a tax home even if you do not have a regular or main place of business or work. 2005 tax filing Your tax home may be the home where you regularly live. 2005 tax filing Factors used to determine tax home. 2005 tax filing   If you do not have a regular or main place of business or work, use the following three factors to determine where your tax home is. 2005 tax filing You perform part of your business in the area of your main home and use that home for lodging while doing business in the area. 2005 tax filing You have living expenses at your main home that you duplicate because your business requires you to be away from that home. 2005 tax filing You have not abandoned the area in which both your historical place of lodging and your claimed main home are located; you have a member or members of your family living at your main home; or you often use that home for lodging. 2005 tax filing   If you satisfy all three factors, your tax home is the home where you regularly live. 2005 tax filing If you satisfy only two factors, you may have a tax home depending on all the facts and circumstances. 2005 tax filing If you satisfy only one factor, you are an itinerant; your tax home is wherever you work and you cannot deduct travel expenses. 2005 tax filing Example. 2005 tax filing You are single and live in Boston in an apartment you rent. 2005 tax filing You have worked for your employer in Boston for a number of years. 2005 tax filing Your employer enrolls you in a 12-month executive training program. 2005 tax filing You do not expect to return to work in Boston after you complete your training. 2005 tax filing During your training, you do not do any work in Boston. 2005 tax filing Instead, you receive classroom and on-the-job training throughout the United States. 2005 tax filing You keep your apartment in Boston and return to it frequently. 2005 tax filing You use your apartment to conduct your personal business. 2005 tax filing You also keep up your community contacts in Boston. 2005 tax filing When you complete your training, you are transferred to Los Angeles. 2005 tax filing You do not satisfy factor (1) because you did not work in Boston. 2005 tax filing You satisfy factor (2) because you had duplicate living expenses. 2005 tax filing You also satisfy factor (3) because you did not abandon your apartment in Boston as your main home, you kept your community contacts, and you frequently returned to live in your apartment. 2005 tax filing Therefore, you have a tax home in Boston. 2005 tax filing Tax home different from family home. 2005 tax filing   If you (and your family) do not live at your tax home (defined earlier), you cannot deduct the cost of traveling between your tax home and your family home. 2005 tax filing You also cannot deduct the cost of meals and lodging while at your tax home. 2005 tax filing See Example 1 . 2005 tax filing   If you are working temporarily in the same city where you and your family live, you may be considered as traveling away from home. 2005 tax filing See Example 2 . 2005 tax filing Example 1. 2005 tax filing You are a truck driver and you and your family live in Tucson. 2005 tax filing You are employed by a trucking firm that has its terminal in Phoenix. 2005 tax filing At the end of your long runs, you return to your home terminal in Phoenix and spend one night there before returning home. 2005 tax filing You cannot deduct any expenses you have for meals and lodging in Phoenix or the cost of traveling from Phoenix to Tucson. 2005 tax filing This is because Phoenix is your tax home. 2005 tax filing Example 2. 2005 tax filing Your family home is in Pittsburgh, where you work 12 weeks a year. 2005 tax filing The rest of the year you work for the same employer in Baltimore. 2005 tax filing In Baltimore, you eat in restaurants and sleep in a rooming house. 2005 tax filing Your salary is the same whether you are in Pittsburgh or Baltimore. 2005 tax filing Because you spend most of your working time and earn most of your salary in Baltimore, that city is your tax home. 2005 tax filing You cannot deduct any expenses you have for meals and lodging there. 2005 tax filing However, when you return to work in Pittsburgh, you are away from your tax home even though you stay at your family home. 2005 tax filing You can deduct the cost of your round trip between Baltimore and Pittsburgh. 2005 tax filing You can also deduct your part of your family's living expenses for meals and lodging while you are living and working in Pittsburgh. 2005 tax filing Temporary Assignment or Job You may regularly work at your tax home and also work at another location. 2005 tax filing It may not be practical to return to your tax home from this other location at the end of each work day. 2005 tax filing Temporary assignment vs. 2005 tax filing indefinite assignment. 2005 tax filing   If your assignment or job away from your main place of work is temporary, your tax home does not change. 2005 tax filing You are considered to be away from home for the whole period you are away from your main place of work. 2005 tax filing You can deduct your travel expenses if they otherwise qualify for deduction. 2005 tax filing Generally, a temporary assignment in a single location is one that is realistically expected to last (and does in fact last) for 1 year or less. 2005 tax filing   However, if your assignment or job is indefinite, the location of the assignment or job becomes your new tax home and you cannot deduct your travel expenses while there. 2005 tax filing An assignment or job in a single location is considered indefinite if it is realistically expected to last for more than 1 year, whether or not it actually lasts for more than 1 year. 2005 tax filing   If your assignment is indefinite, you must include in your income any amounts you receive from your employer for living expenses, even if they are called travel allowances and you account to your employer for them. 2005 tax filing You may be able to deduct the cost of relocating to your new tax home as a moving expense. 2005 tax filing See Publication 521 for more information. 2005 tax filing Exception for federal crime investigations or prosecutions. 2005 tax filing   If you are a federal employee participating in a federal crime investigation or prosecution, you are not subject to the 1-year rule. 2005 tax filing This means you may be able to deduct travel expenses even if you are away from your tax home for more than 1 year, provided you meet the other requirements for deductibility. 2005 tax filing   For you to qualify, the Attorney General (or his or her designee) must certify that you are traveling: For the federal government, In a temporary duty status, and To investigate or prosecute, or provide support services for the investigation or prosecution of a federal crime. 2005 tax filing Determining temporary or indefinite. 2005 tax filing   You must determine whether your assignment is temporary or indefinite when you start work. 2005 tax filing If you expect an assignment or job to last for 1 year or less, it is temporary unless there are facts and circumstances that indicate otherwise. 2005 tax filing An assignment or job that is initially temporary may become indefinite due to changed circumstances. 2005 tax filing A series of assignments to the same location, all for short periods but that together cover a long period, may be considered an indefinite assignment. 2005 tax filing Going home on days off. 2005 tax filing   If you go back to your tax home from a temporary assignment on your days off, you are not considered away from home while you are in your hometown. 2005 tax filing You cannot deduct the cost of your meals and lodging there. 2005 tax filing However, you can deduct your travel expenses, including meals and lodging, while traveling between your temporary place of work and your tax home. 2005 tax filing You can claim these expenses up to the amount it would have cost you to stay at your temporary place of work. 2005 tax filing   If you keep your hotel room during your visit home, you can deduct the cost of your hotel room. 2005 tax filing In addition, you can deduct your expenses of returning home up to the amount you would have spent for meals had you stayed at your temporary place of work. 2005 tax filing Probationary work period. 2005 tax filing   If you take a job that requires you to move, with the understanding that you will keep the job if your work is satisfactory during a probationary period, the job is indefinite. 2005 tax filing You cannot deduct any of your expenses for meals and lodging during the probationary period. 2005 tax filing What Travel Expenses Are Deductible? Once you have determined that you are traveling away from your tax home, you can determine what travel expenses are deductible. 2005 tax filing You can deduct ordinary and necessary expenses you have when you travel away from home on business. 2005 tax filing The type of expense you can deduct depends on the facts and your circumstances. 2005 tax filing Table 26-1 summarizes travel expenses you may be able to deduct. 2005 tax filing You may have other deductible travel expenses that are not covered there, depending on the facts and your circumstances. 2005 tax filing When you travel away from home on business, you should keep records of all the expenses you have and any advances you receive from your employer. 2005 tax filing You can use a log, diary, notebook, or any other written record to keep track of your expenses. 2005 tax filing The types of expenses you need to record, along with supporting documentation, are described in Table 26-2 , later. 2005 tax filing Separating costs. 2005 tax filing   If you have one expense that includes the costs of meals, entertainment, and other services (such as lodging or transportation), you must allocate that expense between the cost of meals and entertainment and the cost of other services. 2005 tax filing You must have a reasonable basis for making this allocation. 2005 tax filing For example, you must allocate your expenses if a hotel includes one or more meals in its room charge. 2005 tax filing Travel expenses for another individual. 2005 tax filing   If a spouse, dependent, or other individual goes with you (or your employee) on a business trip or to a business convention, you generally cannot deduct his or her travel expenses. 2005 tax filing Employee. 2005 tax filing   You can deduct the travel expenses of someone who goes with you if that person: Is your employee, Has a bona fide business purpose for the travel, and Would otherwise be allowed to deduct the travel expenses. 2005 tax filing Business associate. 2005 tax filing   If a business associate travels with you and meets the conditions in (2) and (3) above, you can deduct the travel expenses you have for that person. 2005 tax filing A business associate is someone with whom you could reasonably expect to engage or deal in the active conduct of your business. 2005 tax filing A business associate can be a current or prospective (likely to become) customer, client, supplier, employee, agent, partner, or professional advisor. 2005 tax filing Bona fide business purpose. 2005 tax filing   A bona fide business purpose exists if you can prove a real business purpose for the individual's presence. 2005 tax filing Incidental services, such as typing notes or assisting in entertaining customers, are not enough to make the expenses deductible. 2005 tax filing Example. 2005 tax filing Jerry drives to Chicago on business and takes his wife, Linda, with him. 2005 tax filing Linda is not Jerry's employee. 2005 tax filing Linda occasionally types notes, performs similar services, and accompanies Jerry to luncheons and dinners. 2005 tax filing The performance of these services does not establish that her presence on the trip is necessary to the conduct of Jerry's business. 2005 tax filing Her expenses are not deductible. 2005 tax filing Jerry pays $199 a day for a double room. 2005 tax filing A single room costs $149 a day. 2005 tax filing He can deduct the total cost of driving his car to and from Chicago, but only $149 a day for his hotel room. 2005 tax filing If he uses public transportation, he can deduct only his fare. 2005 tax filing Table 26-1. 2005 tax filing Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. 2005 tax filing IF you have expenses for. 2005 tax filing . 2005 tax filing . 2005 tax filing THEN you can deduct the cost of. 2005 tax filing . 2005 tax filing . 2005 tax filing transportation travel by airplane, train, bus, or car between your home and your business destination. 2005 tax filing If you were provided with a ticket or you are riding free as a result of a frequent traveler or similar program, your cost is zero. 2005 tax filing If you travel by ship, see Luxury Water Travel and Cruise ships (under Conventions) in Publication 463 for additional rules and limits. 2005 tax filing taxi, commuter bus, and airport limousine fares for these and other types of transportation that take you between: The airport or station and your hotel, and The hotel and the work location of your customers or clients, your business meeting place, or your temporary work location. 2005 tax filing baggage and shipping sending baggage and sample or display material between your regular and temporary work locations. 2005 tax filing car operating and maintaining your car when traveling away from home on business. 2005 tax filing You can deduct actual expenses or the standard mileage rate as well as business-related tolls and parking. 2005 tax filing If you rent a car while away from home on business, you can deduct only the business-use portion of the expenses. 2005 tax filing lodging and meals your lodging and meals if your business trip is overnight or long enough that you need to stop for sleep or rest to properly perform your duties. 2005 tax filing Meals include amounts spent for food, beverages, taxes, and related tips. 2005 tax filing See Meals and Incidental Expenses for additional rules and limits. 2005 tax filing cleaning dry cleaning and laundry. 2005 tax filing telephone business calls while on your business trip. 2005 tax filing This includes business communication by fax machine or other communication devices. 2005 tax filing tips tips you pay for any expenses in this chart. 2005 tax filing other other similar ordinary and necessary expenses related to your business travel. 2005 tax filing These expenses might include transportation to or from a business meal, public stenographer's fees, computer rental fees, and operating and maintaining a house trailer. 2005 tax filing Meals and Incidental Expenses You can deduct the cost of meals in either of the following situations. 2005 tax filing It is necessary for you to stop for substantial sleep or rest to properly perform your duties while traveling away from home on business. 2005 tax filing The meal is business-related entertainment. 2005 tax filing Business-related entertainment is discussed under Entertainment Expenses , later. 2005 tax filing The following discussion deals only with meals (and incidental expenses) that are not business-related entertainment. 2005 tax filing Lavish or extravagant. 2005 tax filing   You cannot deduct expenses for meals that are lavish or extravagant. 2005 tax filing An expense is not considered lavish or extravagant if it is reasonable based on the facts and circumstances. 2005 tax filing Expenses will not be disallowed merely because they are more than a fixed dollar amount or take place at deluxe restaurants, hotels, nightclubs, or resorts. 2005 tax filing 50% limit on meals. 2005 tax filing   You can figure your meal expenses using either of the following methods. 2005 tax filing Actual cost. 2005 tax filing The standard meal allowance. 2005 tax filing Both of these methods are explained below. 2005 tax filing But, regardless of the method you use, you generally can deduct only 50% of the unreimbursed cost of your meals. 2005 tax filing   If you are reimbursed for the cost of your meals, how you apply the 50% limit depends on whether your employer's reimbursement plan was accountable or nonaccountable. 2005 tax filing If you are not reimbursed, the 50% limit applies whether the unreimbursed meal expense is for business travel or business entertainment. 2005 tax filing The 50% limit is explained later under Entertainment Expenses . 2005 tax filing Accountable and nonaccountable plans are discussed later under Reimbursements . 2005 tax filing Actual cost. 2005 tax filing   You can use the actual cost of your meals to figure the amount of your expense before reimbursement and application of the 50% deduction limit. 2005 tax filing If you use this method, you must keep records of your actual cost. 2005 tax filing Standard meal allowance. 2005 tax filing   Generally, you can use the “standard meal allowance” method as an alternative to the actual cost method. 2005 tax filing It allows you to use a set amount for your daily meals and incidental expenses (M&IE), instead of keeping records of your actual costs. 2005 tax filing The set amount varies depending on where and when you travel. 2005 tax filing In this chapter, “standard meal allowance” refers to the federal rate for M&IE, discussed later under Amount of standard meal allowance . 2005 tax filing If you use the standard meal allowance, you still must keep records to prove the time, place, and business purpose of your travel. 2005 tax filing See Recordkeeping , later. 2005 tax filing Incidental expenses. 2005 tax filing   The term “incidental expenses” means fees and tips given to porters, baggage carriers, hotel staff, and staff on ships. 2005 tax filing Incidental expenses do not include expenses for laundry, cleaning and pressing of clothing, lodging taxes, costs of telegrams or telephone calls, transportation between places of lodging or business and places where meals are taken, or the mailing cost of filing travel vouchers and paying employer-sponsored charge card billings. 2005 tax filing Incidental expenses only method. 2005 tax filing   You can use an optional method (instead of actual cost) for deducting incidental expenses only. 2005 tax filing The amount of the deduction is $5 a day. 2005 tax filing You can use this method only if you did not pay or incur any meal expenses. 2005 tax filing You cannot use this method on any day that you use the standard meal allowance. 2005 tax filing    Federal employees should refer to the Federal Travel Regulations at  www. 2005 tax filing gsa. 2005 tax filing gov. 2005 tax filing Find “What GSA Offers” and click on “Regulations: FMR, FTR, & FAR” for Federal Travel Regulation (FTR) for changes affecting claims for reimbursement. 2005 tax filing 50% limit may apply. 2005 tax filing   If you use the standard meal allowance method for meal expenses and you are not reimbursed or you are reimbursed under a nonaccountable plan, you can generally deduct only 50% of the standard meal allowance. 2005 tax filing If you are reimbursed under an accountable plan and you are deducting amounts that are more than your reimbursements, you can deduct only 50% of the excess amount. 2005 tax filing The 50% limit is explained later under Entertainment Expenses . 2005 tax filing Accountable and nonaccountable plans are discussed later under Reimbursements . 2005 tax filing There is no optional standard lodging amount similar to the standard meal allowance. 2005 tax filing Your allowable lodging expense deduction is your actual cost. 2005 tax filing Who can use the standard meal allowance. 2005 tax filing   You can use the standard meal allowance whether you are an employee or self-employed, and whether or not you are reimbursed for your traveling expenses. 2005 tax filing   Use of the standard meal allowance for other travel. 2005 tax filing    You can use the standard meal allowance to figure your meal expenses when you travel in connection with investment and other income-producing property. 2005 tax filing You can also use it to figure your meal expenses when you travel for qualifying educational purposes. 2005 tax filing You cannot use the standard meal allowance to figure the cost of your meals when you travel for medical or charitable purposes. 2005 tax filing Amount of standard meal allowance. 2005 tax filing   The standard meal allowance is the federal M&IE rate. 2005 tax filing For travel in 2013, the daily rate for most small localities in the United States is $46. 2005 tax filing   Most major cities and many other localities in the United States are designated as high-cost areas, qualifying for higher standard meal allowances. 2005 tax filing You can find this information (organized by state) on the Internet at www. 2005 tax filing gsa. 2005 tax filing gov. 2005 tax filing Click on “Per Diem Rates,” then select “2013” for the period January 1, 2013 – September 30, 2013, and select “2014” for the period October 1, 2013 – December 31, 2013. 2005 tax filing However, you can apply the rates in effect before October 1, 2013, for expenses of all travel within the United States for 2013 instead of the updated rates. 2005 tax filing You must consistently use either the rates for the first 9 months for all of 2013 or the updated rates for the period of October 1, 2013, through December 31, 2013. 2005 tax filing   If you travel to more than one location in one day, use the rate in effect for the area where you stop for sleep or rest. 2005 tax filing If you work in the transportation industry, however, see Special rate for transportation workers , later. 2005 tax filing Standard meal allowance for areas outside the continental United States. 2005 tax filing    The standard meal allowance rates above do not apply to travel in Alaska, Hawaii, or any other location outside the continental United States. 2005 tax filing The Department of Defense establishes per diem rates for Alaska, Hawaii, Puerto Rico, American Samoa, Guam, Midway, the Northern Mariana Islands, the U. 2005 tax filing S. 2005 tax filing Virgin Islands, Wake Island, and other non-foreign areas outside the continental United States. 2005 tax filing The Department of State establishes per diem rates for all other foreign areas. 2005 tax filing    You can access per diem rates for non-foreign areas outside the continental United States at: www. 2005 tax filing defensetravel. 2005 tax filing dod. 2005 tax filing mil/site/perdiemCalc. 2005 tax filing cfm. 2005 tax filing You can access all other foreign per diem rates at www. 2005 tax filing state. 2005 tax filing gov/travel/. 2005 tax filing Click on “Travel Per Diem Allowances for Foreign Areas” under “Foreign Per Diem Rates,” to obtain the latest foreign per diem rates. 2005 tax filing Special rate for transportation workers. 2005 tax filing   You can use a special standard meal allowance if you work in the transportation industry. 2005 tax filing You are in the transportation industry if your work: Directly involves moving people or goods by airplane, barge, bus, ship, train, or truck, and Regularly requires you to travel away from home and, during any single trip, usually involves travel to areas eligible for different standard meal allowance rates. 2005 tax filing If this applies to you, you can claim a standard daily meal allowance of $59 ($65 for travel outside the continental United States). 2005 tax filing   Using the special rate for transportation workers eliminates the need for you to determine the standard meal allowance for every area where you stop for sleep or rest. 2005 tax filing If you choose to use the special rate for any trip, you must use the special rate (and not use the regular standard meal allowance rates) for all trips you take that year. 2005 tax filing Travel for days you depart and return. 2005 tax filing   For both the day you depart for and the day you return from a business trip, you must prorate the standard meal allowance (figure a reduced amount for each day). 2005 tax filing You can do so by one of two methods. 2005 tax filing Method 1: You can claim 3/4 of the standard meal allowance. 2005 tax filing Method 2: You can prorate using any method that you consistently apply and that is in accordance with reasonable business practice. 2005 tax filing Example. 2005 tax filing Jen is employed in New Orleans as a convention planner. 2005 tax filing In March, her employer sent her on a 3-day trip to Washington, DC, to attend a planning seminar. 2005 tax filing She left her home in New Orleans at 10 a. 2005 tax filing m. 2005 tax filing on Wednesday and arrived in Washington, DC, at 5:30 p. 2005 tax filing m. 2005 tax filing After spending two nights there, she flew back to New Orleans on Friday and arrived back home at 8:00 p. 2005 tax filing m. 2005 tax filing Jen's employer gave her a flat amount to cover her expenses and included it with her wages. 2005 tax filing Under Method 1, Jen can claim 2½ days of the standard meal allowance for Washington, DC: 3/4 of the daily rate for Wednesday and Friday (the days she departed and returned), and the full daily rate for Thursday. 2005 tax filing Under Method 2, Jen could also use any method that she applies consistently and that is in accordance with reasonable business practice. 2005 tax filing For example, she could claim 3 days of the standard meal allowance even though a federal employee would have to use Method 1 and be limited to only 2½ days. 2005 tax filing Travel in the United States The following discussion applies to travel in the United States. 2005 tax filing For this purpose, the United States includes only the 50 states and the District of Columbia. 2005 tax filing The treatment of your travel expenses depends on how much of your trip was business related and on how much of your trip occurred within the United States. 2005 tax filing See Part of Trip Outside the United States , later. 2005 tax filing Trip Primarily for Business You can deduct all your travel expenses if your trip was entirely business related. 2005 tax filing If your trip was primarily for business and, while at your business destination, you extended your stay for a vacation, made a personal side trip, or had other personal activities, you can deduct your business-related travel expenses. 2005 tax filing These expenses include the travel costs of getting to and from your business destination and any business-related expenses at your business destination. 2005 tax filing Example. 2005 tax filing You work in Atlanta and take a business trip to New Orleans in May. 2005 tax filing On your way home, you stop in Mobile to visit your parents. 2005 tax filing You spend $1,996 for the 9 days you are away from home for travel, meals, lodging, and other travel expenses. 2005 tax filing If you had not stopped in Mobile, you would have been gone only 6 days, and your total cost would have been $1,696. 2005 tax filing You can deduct $1,696 for your trip, including the cost of round-trip transportation to and from New Orleans. 2005 tax filing The deduction for your meals is subject to the 50% limit on meals mentioned earlier. 2005 tax filing Trip Primarily for Personal Reasons If your trip was primarily for personal reasons, such as a vacation, the entire cost of the trip is a nondeductible personal expense. 2005 tax filing However, you can deduct any expenses you have while at your destination that are directly related to your business. 2005 tax filing A trip to a resort or on a cruise ship may be a vacation even if the promoter advertises that it is primarily for business. 2005 tax filing The scheduling of incidental business activities during a trip, such as viewing videotapes or attending lectures dealing with general subjects, will not change what is really a vacation into a business trip. 2005 tax filing Part of Trip Outside the United States If part of your trip is outside the United States, use the rules described later under Travel Outside the United States for that part of the trip. 2005 tax filing For the part of your trip that is inside the United States, use the rules for travel in the United States. 2005 tax filing Travel outside the United States does not include travel from one point in the United States to another point in the United States. 2005 tax filing The following discussion can help you determine whether your trip was entirely within the United States. 2005 tax filing Public transportation. 2005 tax filing   If you travel by public transportation, any place in the United States where that vehicle makes a scheduled stop is a point in the United States. 2005 tax filing Once the vehicle leaves the last scheduled stop in the United States on its way to a point outside the United States, you apply the rules under Travel Outside the United States . 2005 tax filing Example. 2005 tax filing You fly from New York to Puerto Rico with a scheduled stop in Miami. 2005 tax filing You return to New York nonstop. 2005 tax filing The flight from New York to Miami is in the United States, so only the flight from Miami to Puerto Rico is outside the United States. 2005 tax filing Because there are no scheduled stops between Puerto Rico and New York, all of the return trip is outside the United States. 2005 tax filing Private car. 2005 tax filing   Travel by private car in the United States is travel between points in the United States, even when you are on your way to a destination outside the United States. 2005 tax filing Example. 2005 tax filing You travel by car from Denver to Mexico City and return. 2005 tax filing Your travel from Denver to the border and from the border back to Denver is travel in the United States, and the rules in this section apply. 2005 tax filing The rules under Travel Outside the United States apply to your trip from the border to Mexico City and back to the border. 2005 tax filing Travel Outside the United States If any part of your business travel is outside the United States, some of your deductions for the cost of getting to and from your destination may be limited. 2005 tax filing For this purpose, the United States includes only the 50 states and the District of Columbia. 2005 tax filing How much of your travel expenses you can deduct depends in part upon how much of your trip outside the United States was business related. 2005 tax filing See chapter 1 of Publication 463 for information on luxury water travel. 2005 tax filing Travel Entirely for Business or Considered Entirely for Business You can deduct all your travel expenses of getting to and from your business destination if your trip is entirely for business or considered entirely for business. 2005 tax filing Travel entirely for business. 2005 tax filing   If you travel outside the United States and you spend the entire time on business activities, you can deduct all of your travel expenses. 2005 tax filing Travel considered entirely for business. 2005 tax filing   Even if you did not spend your entire time on business activities, your trip is considered entirely for business if you meet at least one of the following four exceptions. 2005 tax filing Exception 1 - No substantial control. 2005 tax filing   Your trip is considered entirely for business if you did not have substantial control over arranging the trip. 2005 tax filing The fact that you control the timing of your trip does not, by itself, mean that you have substantial control over arranging your trip. 2005 tax filing   You do not have substantial control over your trip if you: Are an employee who was reimbursed or paid a travel expense allowance, Are not related to your employer, and Are not a managing executive. 2005 tax filing    “Related to your employer” is defined later in this chapter under Per Diem and Car Allowances . 2005 tax filing   A “managing executive” is an employee who has the authority and responsibility, without being subject to the veto of another, to decide on the need for the business travel. 2005 tax filing    A self-employed person generally has substantial control over arranging business trips. 2005 tax filing Exception 2 - Outside United States no more than a week. 2005 tax filing   Your trip is considered entirely for business if you were outside the United States for a week or less, combining business and nonbusiness activities. 2005 tax filing One week means 7 consecutive days. 2005 tax filing In counting the days, do not count the day you leave the United States, but do count the day you return to the United States. 2005 tax filing Exception 3 - Less than 25% of time on personal activities. 2005 tax filing   Your trip is considered entirely for business if: You were outside the United States for more than a week, and You spent less than 25% of the total time you were outside the United States on nonbusiness activities. 2005 tax filing For this purpose, count both the day your trip began and the day it ended. 2005 tax filing Exception 4 - Vacation not a major consideration. 2005 tax filing   Your trip is considered entirely for business if you can establish that a personal vacation was not a major consideration, even if you have substantial control over arranging the trip. 2005 tax filing Travel Primarily for Business If you travel outside the United States primarily for business but spend some of your time on nonbusiness activities, you generally cannot deduct all of your travel expenses. 2005 tax filing You can only deduct the business portion of your cost of getting to and from your destination. 2005 tax filing You must allocate the costs between your business and nonbusiness activities to determine your deductible amount. 2005 tax filing These travel allocation rules are discussed in chapter 1 of Publication 463. 2005 tax filing You do not have to allocate your travel expense deduction if you meet one of the four exceptions listed earlier under Travel considered entirely for business. 2005 tax filing In those cases, you can deduct the total cost of getting to and from your destination. 2005 tax filing Travel Primarily for Personal Reasons If you travel outside the United States primarily for vacation or for investment purposes, the entire cost of the trip is a nondeductible personal expense. 2005 tax filing If you spend some time attending brief professional seminars or a continuing education program, you can deduct your registration fees and other expenses you have that are directly related to your business. 2005 tax filing Conventions You can deduct your travel expenses when you attend a convention if you can show that your attendance benefits your trade or business. 2005 tax filing You cannot deduct the travel expenses for your family. 2005 tax filing If the convention is for investment, political, social, or other purposes unrelated to your trade or business, you cannot deduct the expenses. 2005 tax filing Your appointment or election as a delegate does not, in itself, determine whether you can deduct travel expenses. 2005 tax filing You can deduct your travel expenses only if your attendance is connected to your own trade or business. 2005 tax filing Convention agenda. 2005 tax filing   The convention agenda or program generally shows the purpose of the convention. 2005 tax filing You can show your attendance at the convention benefits your trade or business by comparing the agenda with the official duties and responsibilities of your position. 2005 tax filing The agenda does not have to deal specifically with your official duties and responsibilities; it will be enough if the agenda is so related to your position that it shows your attendance was for business purposes. 2005 tax filing Conventions held outside the North American area. 2005 tax filing    See chapter 1 of Publication 463 for information on conventions held outside the North American area. 2005 tax filing Entertainment Expenses You may be able to deduct business-related entertainment expenses you have for entertaining a client, customer, or employee. 2005 tax filing You can deduct entertainment expenses only if they are both ordinary and necessary (defined earlier in the Introduction ) and meet one of the following tests. 2005 tax filing Directly-related test. 2005 tax filing Associated test. 2005 tax filing Both of these tests are explained in chapter 2 of Publication 463. 2005 tax filing The amount you can deduct for entertainment expenses may be limited. 2005 tax filing Generally, you can deduct only 50% of your unreimbursed entertainment expenses. 2005 tax filing This limit is discussed next. 2005 tax filing 50% Limit In general, you can deduct only 50% of your business-related meal and entertainment expenses. 2005 tax filing (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. 2005 tax filing See Individuals subject to “hours of service” limits , later. 2005 tax filing ) 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. 2005 tax filing Figure 26-A summarizes the general rules explained in this section. 2005 tax filing 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. 2005 tax filing Included expenses. 2005 tax filing   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. 2005 tax filing However, the cost of transportation to and from a business meal or a business-related entertainment activity is not subject to the 50% limit. 2005 tax filing Application of 50% limit. 2005 tax filing   The 50% limit on meal and entertainment expenses applies if the expense is otherwise deductible and is not covered by one of the exceptions discussed later in this section. 2005 tax filing   The 50% limit also applies to certain meal and entertainment expenses that are not business related. 2005 tax filing It applies to meal and entertainment expenses incurred for the production of income, including rental or royalty income. 2005 tax filing It also applies to the cost of meals included in deductible educational expenses. 2005 tax filing When to apply the 50% limit. 2005 tax filing   You apply the 50% limit after determining the amount that would otherwise qualify for a deduction. 2005 tax filing You first have to determine the amount of meal and entertainment expenses that would be deductible under the other rules discussed in this chapter. 2005 tax filing Example 1. 2005 tax filing You spend $200 for a business-related meal. 2005 tax filing If $110 of that amount is not allowable because it is lavish and extravagant, the remaining $90 is subject to the 50% limit. 2005 tax filing Your deduction cannot be more than $45 (. 2005 tax filing 50 × $90). 2005 tax filing Example 2. 2005 tax filing You purchase two tickets to a concert and give them to a client. 2005 tax filing You purchased the tickets through a ticket agent. 2005 tax filing You paid $200 for the two tickets, which had a face value of $80 each ($160 total). 2005 tax filing Your deduction cannot be more than $80 (. 2005 tax filing 50 × $160). 2005 tax filing Exceptions to the 50% Limit Generally, business-related meal and entertainment expenses are subject to the 50% limit. 2005 tax filing Figure 26-A can help you determine if the 50% limit applies to you. 2005 tax filing Your meal or entertainment expense is not subject to the 50% limit if the expense meets one of the following exceptions. 2005 tax filing Employee's reimbursed expenses. 2005 tax filing   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. 2005 tax filing Accountable plans are discussed later under Reimbursements . 2005 tax filing Individuals subject to “hours of service” limits. 2005 tax filing   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. 2005 tax filing The percentage is 80%. 2005 tax filing   Individuals subject to the Department of Transportation's “hours of service” limits include the following persons. 2005 tax filing Certain air transportation workers (such as pilots, crew, dispatchers, mechanics, and control tower operators) who are under Federal Aviation Administration regulations. 2005 tax filing Interstate truck operators and bus drivers who are under Department of Transportation regulations. 2005 tax filing Certain railroad employees (such as engineers, conductors, train crews, dispatchers, and control operations personnel) who are under Federal Railroad Administration regulations. 2005 tax filing Certain merchant mariners who are under Coast Guard regulations. 2005 tax filing Other exceptions. 2005 tax filing   There are also exceptions for the self-employed, advertising expenses, selling meals or entertainment, and charitable sports events. 2005 tax filing These are discussed in Publication 463. 2005 tax filing Figure 26-A. 2005 tax filing Does the 50% Limit Apply to Your Expenses? There are exceptions to these rules. 2005 tax filing See Exceptions to the 50% Limit . 2005 tax filing Please click here for the text description of the image. 2005 tax filing Entertainment expenses: 50% limit What Entertainment Expenses Are Deductible? This section explains different types of entertainment expenses you may be able to deduct. 2005 tax filing Entertainment. 2005 tax filing    Entertainment includes any activity generally considered to provide entertainment, amusement, or recreation. 2005 tax filing Examples include entertaining guests at nightclubs; at social, athletic, and sporting clubs; at theaters; at sporting events; or on hunting, fishing, vacation, and similar trips. 2005 tax filing A meal as a form of entertainment. 2005 tax filing   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. 2005 tax filing A meal expense includes the cost of food, beverages, taxes, and tips for the meal. 2005 tax filing To deduct an entertainment-related meal, you or your employee must be present when the food or beverages are provided. 2005 tax filing You cannot claim the cost of your meal both as an entertainment expense and as a travel expense. 2005 tax filing Separating costs. 2005 tax filing   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. 2005 tax filing You must have a reasonable basis for making this allocation. 2005 tax filing For example, you must allocate your expenses if a hotel includes entertainment in its lounge on the same bill with your room charge. 2005 tax filing Taking turns paying for meals or entertainment. 2005 tax filing   If a group of business acquaintances take turns picking up each others' meal or entertainment checks without regard to whether any business purposes are served, no member of the group can deduct any part of the expense. 2005 tax filing Lavish or extravagant expenses. 2005 tax filing   You cannot deduct expenses for entertainment that are lavish or extravagant. 2005 tax filing An expense is not considered lavish or extravagant if it is reasonable considering the facts and circumstances. 2005 tax filing 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. 2005 tax filing Trade association meetings. 2005 tax filing    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. 2005 tax filing These organizations include business leagues, chambers of commerce, real estate boards, trade associations, and professional associations. 2005 tax filing Entertainment tickets. 2005 tax filing   Generally, you cannot deduct more than the face value of an entertainment ticket, even if you paid a higher price. 2005 tax filing 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. 2005 tax filing What Entertainment Expenses Are Not Deductible? This section explains different types of entertainment expenses you generally may not be able to deduct. 2005 tax filing Club dues and membership fees. 2005 tax filing   You cannot deduct dues (including initiation fees) for membership in any club organized for: Business, Pleasure, Recreation, or Other social purpose. 2005 tax filing 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. 2005 tax filing   The purposes and activities of a club, not its name, will determine whether or not you can deduct the dues. 2005 tax filing 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. 2005 tax filing Entertainment facilities. 2005 tax filing   Generally, you cannot deduct any expense for the use of an entertainment facility. 2005 tax filing This includes expenses for depreciation and operating costs such as rent, utilities, maintenance, and protection. 2005 tax filing   An entertainment facility is any property you own, rent, or use for entertainment. 2005 tax filing 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. 2005 tax filing Out-of-pocket expenses. 2005 tax filing   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. 2005 tax filing These are not expenses for the use of an entertainment facility. 2005 tax filing However, these expenses are subject to the directly-related and associated tests and to the 50% Limit discussed earlier. 2005 tax filing Additional information. 2005 tax filing   For more information on entertainment expenses, including discussions of the directly-related and associated tests, see chapter 2 of Publication 463. 2005 tax filing Gift Expenses If you give gifts in the course of your trade or business, you can deduct all or part of the cost. 2005 tax filing This section explains the limits and rules for deducting the costs of gifts. 2005 tax filing $25 limit. 2005 tax filing   You can deduct no more than $25 for business gifts you give directly or indirectly to each person during your tax year. 2005 tax filing A gift to a company that is intended for the eventual personal use or benefit of a particular person or a limited class of people will be considered an indirect gift to that particular person or to the individuals within that class of people who receive the gift. 2005 tax filing   If you give a gift to a member of a customer's family, the gift is generally considered to be an indirect gift to the customer. 2005 tax filing This rule does not apply if you have a bona fide, independent business connection with that family member and the gift is not intended for the customer's eventual use or benefit. 2005 tax filing   If you and your spouse both give gifts, both of you are treated as one taxpayer. 2005 tax filing It does not matter whether you have separate businesses, are separately employed, or whether each of you has an independent connection with the recipient. 2005 tax filing If a partnership gives gifts, the partnership and the partners are treated as one taxpayer. 2005 tax filing Incidental costs. 2005 tax filing   Incidental costs, such as engraving on jewelry, or packaging, insuring, and mailing, are generally not included in determining the cost of a gift for purposes of the $25 limit. 2005 tax filing   A cost is incidental only if it does not add substantial value to the gift. 2005 tax filing For example, the cost of customary gift wrapping is an incidental cost. 2005 tax filing However, the purchase of an ornamental basket for packaging fruit is not an incidental cost if the value of the basket is substantial compared to the value of the fruit. 2005 tax filing Exceptions. 2005 tax filing   The following items are not considered gifts for purposes of the $25 limit. 2005 tax filing An item that costs $4 or less and: Has your name clearly and permanently imprinted on the gift, and Is one of a number of identical items you widely distribute. 2005 tax filing Examples include pens, desk sets, and plastic bags and cases. 2005 tax filing Signs, display racks, or other promotional material to be used on the business premises of the recipient. 2005 tax filing Gift or entertainment. 2005 tax filing   Any item that might be considered either a gift or entertainment generally will be considered entertainment. 2005 tax filing However, if you give a customer packaged food or beverages you intend the customer to use at a later date, treat it as a gift. 2005 tax filing    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. 2005 tax filing You can treat the cost of the tickets as either a gift expense or an entertainment expense, whichever is to your advantage. 2005 tax filing    If you go with the customer to the event, you must treat the cost of the tickets as an entertainment expense. 2005 tax filing You cannot choose, in this case, to treat the cost of the tickets as a gift expense. 2005 tax filing Transportation Expenses This section discusses expenses you can deduct for business transportation when you are not traveling away from home as defined earlier under Travel Expenses . 2005 tax filing These expenses include the cost of transportation by air, rail, bus, taxi, etc. 2005 tax filing , and the cost of driving and maintaining your car. 2005 tax filing Transportation expenses include the ordinary and necessary costs of all of the following. 2005 tax filing Getting from one workplace to another in the course of your business or profession when you are traveling within the area of your tax home. 2005 tax filing (Tax home is defined earlier under Travel Expenses . 2005 tax filing ) Visiting clients or customers. 2005 tax filing Going to a business meeting away from your regular workplace. 2005 tax filing Getting from your home to a temporary workplace when you have one or more regular places of work. 2005 tax filing These temporary workplaces can be either within the area of your tax home or outside that area. 2005 tax filing Transportation expenses do not include expenses you have while traveling away from home overnight. 2005 tax filing Those expenses are travel expenses, discussed earlier. 2005 tax filing However, if you use your car while traveling away from home overnight, use the rules in this section to figure your car expense deduction. 2005 tax filing See Car Expenses , later. 2005 tax filing Illustration of transportation expenses. 2005 tax filing    Figure 26-B illustrates the rules for when you can deduct transportation expenses when you have a regular or main job away from your home. 2005 tax filing You may want to refer to it when deciding whether you can deduct your transportation expenses. 2005 tax filing Daily transportation expenses you incur while traveling from home to one or more regular places of business are generally nondeductible commuting expenses. 2005 tax filing However, there are many exceptions for deducting transportation expenses, like whether your work location is temporary (inside or outside the metropolitan area), traveling for same trade or business, or if you have a home office. 2005 tax filing Temporary work location. 2005 tax filing   If you have one or more regular work locations away from your home and you commute to a temporary work location in the same trade or business, you can deduct the expenses of the daily round-trip transportation between your home and the temporary location, regardless of distance. 2005 tax filing   If your employment at a work location is realistically expected to last (and does in fact last) for 1 year or less, the employment is temporary unless there are facts and circumstances that would indicate otherwise. 2005 tax filing   If your employment at a work location is realistically expected to last for more than 1 year or if there is no realistic expectation that the employment will last for 1 year or less, the employment is not temporary, regardless of whether it actually lasts for more than 1 year. 2005 tax filing   If employment at a work location initially is realistically expected to last for 1 year or less, but at some later date the employment is realistically expected to last more than 1 year, that employment will be treated as temporary (unless there are facts and circumstances that would indicate otherwise) until your expectation changes. 2005 tax filing It will not be treated as temporary after the date you determine it will last more than 1 year. 2005 tax filing   If the temporary work location is beyond the general area of your regular place of work and you stay overnight, you are traveling away from home. 2005 tax filing You may have deductible travel expenses as discussed earlier in this chapter. 2005 tax filing No regular place of work. 2005 tax filing   If you have no regular place of work but ordinarily work in the metropolitan area where you live, you can deduct daily transportation costs between home and a temporary work site outside that metropolitan area. 2005 tax filing   Generally, a metropolitan area includes the area within the city limits and the suburbs that are considered part of that metropolitan area. 2005 tax filing   You cannot deduct daily transportation costs between your home and temporary work sites within your metropolitan area. 2005 tax filing These are nondeductible commuting expenses. 2005 tax filing Two places of work. 2005 tax filing   If you work at two places in one day, whether or not for the same employer, you can deduct the expense of getting from one workplace to the other. 2005 tax filing However, if for some personal reason you do not go directly from one location to the other, you cannot deduct more than the amount it would have cost you to go directly from the first location to the second. 2005 tax filing   Transportation expenses you have in going between home and a part-time job on a day off from your main job are commuting expenses. 2005 tax filing You cannot deduct them. 2005 tax filing Armed Forces reservists. 2005 tax filing   A meeting of an Armed Forces reserve unit is a second place of business if the meeting is held on a day on which you work at your regular job. 2005 tax filing You can deduct the expense of getting from one workplace to the other as just discussed under Two places of work , earlier. 2005 tax filing   You usually cannot deduct the expense if the reserve meeting is held on a day on which you do not work at your regular job. 2005 tax filing In this case, your transportation generally is a nondeductible commuting expense. 2005 tax filing However, you can deduct your transportation expenses if the location of the meeting is temporary and you have one or more regular places of work. 2005 tax filing   If you ordinarily work in a particular metropolitan area but not at any specific location and the reserve meeting is held at a temporary location outside that metropolitan area, you can deduct your transportation expenses. 2005 tax filing   If you travel away from home overnight to attend a guard or reserve meeting, you can deduct your travel expenses. 2005 tax filing These expenses are discussed earlier under Travel Expenses . 2005 tax filing   If you travel more than 100 miles away from home in connection with your performance of services as a member of the reserves, you may be able to deduct some of your reserve-related travel costs as an adjustment to income rather than as an itemized deduction. 2005 tax filing See Armed Forces reservists traveling more than 100 miles from home under Special Rules, later. 2005 tax filing Commuting expenses. 2005 tax filing   You cannot deduct the costs of taking a bus, trolley, subway, or taxi, or of driving a car between your home and your main or regular place of work. 2005 tax filing These costs are personal commuting expenses. 2005 tax filing You cannot deduct commuting expenses no matter how far your home is from your regular place of work. 2005 tax filing You cannot deduct commuting expenses even if you work during the commuting trip. 2005 tax filing Example. 2005 tax filing You sometimes use your cell phone to make business calls while commuting to and from work. 2005 tax filing Sometimes business associates ride with you to and from work, and you have a business discussion in the car. 2005 tax filing These activities do not change the trip from personal to business. 2005 tax filing You cannot deduct your commuting expenses. 2005 tax filing Parking fees. 2005 tax filing   Fees you pay to park your car at your place of business are nondeductible commuting expenses. 2005 tax filing You can, however, deduct business-related parking fees when visiting a customer or client. 2005 tax filing Advertising display on car. 2005 tax filing   Putting display material that advertises your business on your car does not change the use of your car from personal use to business use. 2005 tax filing If you use this car for commuting or other personal uses, you still cannot deduct your expenses for those uses. 2005 tax filing Car pools. 2005 tax filing   You cannot deduct the cost of using your car in a nonprofit car pool. 2005 tax filing Do not include payments you receive from the passengers in your income. 2005 tax filing These payments are considered reimbursements of your expenses. 2005 tax filing However, if you operate a car pool for a profit, you must include payments from passengers in your income. 2005 tax filing You can then deduct your car expenses (using the rules in this chapter). 2005 tax filing Hauling tools or instruments. 2005 tax filing   Hauling tools or instruments in your car while commuting to and from work does not make your car expenses deductible. 2005 tax filing However, you can deduct any additional costs you have for hauling tools or instruments (such as for renting a trailer you tow with your car). 2005 tax filing Union members' trips from a union hall. 2005 tax filing   If you get your work assignments at a union hall and then go to your place of work, the costs of getting from the union hall to your place of work are nondeductible commuting expenses. 2005 tax filing Although you need the union to get your work assignments, you are employed where you work, not where the union hall is located. 2005 tax filing Office in the home. 2005 tax filing   If you have an office in your home that qualifies as a principal place of business, you can deduct your daily transportation costs between your home and another work location in the same trade or business. 2005 tax filing (See chapter 28 for information on determining if your home office qualifies as a principal place of business. 2005 tax filing ) Figure 26-B. 2005 tax filing When Are Transportation Expenses Deductible? Most employees and self-employed persons can use this chart. 2005 tax filing (Do not use this chart if your home is your principal place of business. 2005 tax filing See Office in the home . 2005 tax filing ) Please click here for the text description of the image. 2005 tax filing Figure 26-B. 2005 tax filing Local Transportation Examples of deductible transportation. 2005 tax filing   The following examples show when you can deduct transportation expenses based on the location of your work and your home. 2005 tax filing Example 1. 2005 tax filing You regularly work in an office in the city where you live. 2005 tax filing Your employer sends you to a 1-week training session at a different office in the same city. 2005 tax filing You travel directly from your home to the training location and return each day. 2005 tax filing You can deduct the cost of your daily round-trip transportation between your home and the training location. 2005 tax filing Example 2. 2005 tax filing Your principal place of business is in your home. 2005 tax filing You can deduct the cost of round-trip transportation between your qualifying home office and your client's or customer's place of business. 2005 tax filing Example 3. 2005 tax filing You have no regular office, and you do not have an office in your home. 2005 tax filing In this case, the location of your first business contact inside the metropolitan area is considered your office. 2005 tax filing Transportation expenses between your home and this first contact are nondeductible commuting expenses. 2005 tax filing Transportation expenses between your last business contact and your home are also nondeductible commuting expenses. 2005 tax filing While you cannot deduct the costs of these first and last trips, you can deduct the costs of going from one client or customer to another. 2005 tax filing With no regular or home office, the costs of travel between two or more business contacts in a metropolitan area are deductible while the costs of travel between the home to (and from) business contacts are not deductible. 2005 tax filing Car Expenses If you use your car for business purposes, you may be able to deduct car expenses. 2005 tax filing You generally can use one of the two following methods to figure your deductible expenses. 2005 tax filing Standard mileage rate. 2005 tax filing Actual car expenses. 2005 tax filing If you use actual car expenses to figure your deduction for a car you lease, there are rules that affect the amount of your lease payments you can deduct. 2005 tax filing See Leasing a car under Actual Car Expenses, later. 2005 tax filing In this chapter, “car” includes a van, pickup, or panel truck. 2005 tax filing Rural mail carriers. 2005 tax filing   If you are a rural mail carrier, you may be able to treat the amount of qualified reimbursement you received as the amount of your allowable expense. 2005 tax filing Because the qualified reimbursement is treated as paid under an accountable plan, your employer should not include the amount of reimbursement in your income. 2005 tax filing   If your vehicle expenses are more than the amount of your reimbursement, you can deduct the unreimbursed expenses as an itemized deduction on Schedule A (Form 1040). 2005 tax filing You must complete Form 2106 and attach it to your Form 1040. 2005 tax filing   A “qualified reimbursement” is the reimbursement you receive that meets both of the following conditions. 2005 tax filing It is given as an equipment maintenance allowance (EMA) to employees of the U. 2005 tax filing S. 2005 tax filing Postal Service. 2005 tax filing It is at the rate contained in the 1991 collective bargaining agreement. 2005 tax filing Any later agreement cannot increase the qualified reimbursement amount by more than the rate of inflation. 2005 tax filing See your employer for information on your reimbursement. 2005 tax filing If you are a rural mail carrier and received a qualified reimbursement, you cannot use the standard mileage rate. 2005 tax filing Standard Mileage Rate You may be able to use the standard mileage rate to figure the deductible costs of operating your car for business purposes. 2005 tax filing For 2013, the standard mileage rate for business use is 56½ cents per mile. 2005 tax filing If you use the standard mileage rate for a year, you cannot deduct your actual car expenses for that year, but see Parking fees and tolls, later. 2005 tax filing You generally can use the standard mileage rate whether or not you are reimbursed and whether or not any reimbursement is more or less than the amount figured using the standard mileage rate. 2005 tax filing See Reimbursements under How To Report, later. 2005 tax filing Choosing the standard mileage rate. 2005 tax filing   If you want to use the standard mileage rate for a car you own, you must choose to use it in the first year the car is available for use in your business. 2005 tax filing Then in later years, you can choose to use either the standard mileage rate or actual expenses. 2005 tax filing   If you want to use the standard mileage rate for a car you lease, you must use it for the entire lease period. 2005 tax filing   You must make the choice to use the standard mileage rate by the due date (including extensions) of your return. 2005 tax filing You cannot revoke the choice. 2005 tax filing However, in a later year, you can switch from the standard mileage rate to the actual expenses method. 2005 tax filing If you change to the actual expenses method in a later year, but before your car is fully depreciated, you have to estimate the remaining useful life of the car and use straight line depreciation. 2005 tax filing Example. 2005 tax filing Larry is an employee who occasionally uses his own car for business purposes. 2005 tax filing He purchased the car in 2011, but he did not claim any unreimburse
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File Your Taxes

Learn more about filing your federal and state taxes.


Federal Taxes

The government collects taxes to pay its bills and provide public goods and services. The Internal Revenue Service (IRS) is the nation's tax collection agency.

The taxes you owe to the government are generally paid through withholding (money taken out of your paycheck), estimated tax payments, and payments made with tax forms that you file with the government. April 15 of each year is usually the due date for filing your federal individual income tax return for the previous calendar year.

Many people file a return even though their income is below the filing requirement. Check if you need to file an income tax return with the IRS.

File Your Taxes

Over 100 million people filed their taxes electronically last year. Electronic filing (e-file) makes filing your taxes easier, reduces the risk of error, and you’ll receive your refund faster. The IRS can help you find an authorized e-file provider in your area.

You can also file your federal tax return by mail. You can print forms and publications from the IRS website or find them at your local library. Before mailing them in, make sure to double check your math for errors. Visit the IRS for a list of the most common tax forms and instruction booklets for each form. The IRS has information about which form to use: the 1040-EZ, 1040A, or 1040.

Deadline to File and Requesting an Extension

April 15, 2014 is the due date for filing your federal individual income tax return for the 2013 calendar year. For other deadlines, review Publication 509 Tax Calendar (PDF).

If you cannot file by the deadline, you need to request an extension. There are electronic and paper options available to file an extension. Download the form and learn more about your options.

Check Your Refund

If you pay more money than you owe, the government will issue you a tax refund. If you expect a refund, visit Where's My Refund? to track it.

You can check on the status of your refund 24 hours after you e-file. If you filed a paper return, please allow 4 weeks before checking on the status.

Free Tax Help

There are a number of ways to find free tax help. The IRS has trained volunteers and tax counseling programs. Find out if you qualify for tax counseling.

For detailed information on tax help, download the IRS Guide to Free Tax Services (PDF).

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State and Local Taxes

State and local taxes come from transaction taxes, such as sales tax; income taxes, the money withheld from your paycheck; and property taxes from homeowners. The type and amount of tax varies from state to state and between local communities.

Visit your state's website to learn more about filing requirements, options, forms, and deadlines. Some states allow you to e-file both your federal and state taxes at once. Learn more about federal and state e-file options.

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The 2005 Tax Filing

2005 tax filing Index A Activities not for profit, Hobby Expenses Adjustments to gross income Armed forces reservists' travel expenses, Armed Forces reservists traveling more than 100 miles from home. 2005 tax filing Performing artists, Performing Artists State or local government officials paid on fee basis, Officials Paid on a Fee Basis Unlawful discrimination claims, Unlawful discrimination claims. 2005 tax filing Administrative fees IRA trustees, Trustee's Administrative Fees for IRA Adoption expenses, Adoption Expenses Amortizable bond premium, Amortizable Premium on Taxable Bonds, More information. 2005 tax filing Appraisal fees, Appraisal Fees Armed forces Military uniforms, Military uniforms. 2005 tax filing Reservists, travel expenses, Armed Forces reservists traveling more than 100 miles from home. 2005 tax filing Assistance (see Tax help) B Bad debts, Business Bad Debt Bank accounts Check-writing fees, Check-Writing Fees on Personal Account Losses on deposits, Loss on Deposits Bonds Amortizable premium, Amortizable Premium on Taxable Bonds Breach of contract Damages, Damages for Breach of Employment Contract Bribes, List of Nondeductible Expenses Burial expenses, List of Nondeductible Expenses Business expenses (see Employee business expenses) Business gifts, Gift expenses. 2005 tax filing C Campaign contributions, Lobbying and political activities. 2005 tax filing , Political Contributions Campaign expenses, Campaign Expenses Capital expenditures, Capital Expenses Casualty losses, Casualty and Theft Losses, Casualty and Theft Losses of Income-Producing Property Cell phones, Depreciation on Computers Chambers of Commerce dues, Lobbying and political activities. 2005 tax filing Check-writing fees, Check-Writing Fees on Personal Account Claim of right repayments, Repayments Under Claim of Right Clerical help, deductibility of, Clerical Help and Office Rent Clothes Protective, Protective clothing. 2005 tax filing Work, Work Clothes and Uniforms Club dues, Club Dues Commissions, Commissions Commuting expenses, Commuting Expenses Computers Depreciation, Depreciation on Computers, Depreciation on Home Computer, Excess Deductions of an Estate Convenience fees, Credit or Debit Card Convenience Fees Criminal prosecutions Travel expenses for federal staff, Federal crime investigation and prosecution. 2005 tax filing D Damages Breach of employment contract, Damages for Breach of Employment Contract Deposits Losses on, Loss on Deposits Depreciation Computers, Depreciation on Computers, Depreciation on Home Computer, Excess Deductions of an Estate Disabilities, persons with Work-related expenses, Impairment-Related Work Expenses Dividends Fees to collect, Fees To Collect Interest and Dividends Service charges on reinvestment plans, Service Charges on Dividend Reinvestment Plans Dues, Dues to Chambers of Commerce and Professional Societies (see also Expenses) (see also Fees) Chambers of Commerce, Dues to Chambers of Commerce and Professional Societies Club, Club Dues Lobbying, Dues used for lobbying. 2005 tax filing Professional societies, Dues to Chambers of Commerce and Professional Societies Union, Union Dues and Expenses E Education, Educator Expenses, Education Expenses During Unemployment Education expenses, Work-Related Education, More information. 2005 tax filing Employee business expenses Form 2106 and Form 2106-EZ, Form 2106 and Form 2106-EZ. 2005 tax filing Performing artists, Performing Artists Unreimbursed, Unreimbursed Employee Expenses Employment Agency fees, Employment and outplacement agency fees. 2005 tax filing Breach of contract, Damages for Breach of Employment Contract Entertainers and musicians (see Performing artists) Entertainment expenses, Meals and entertainment. 2005 tax filing Estates Federal estate tax, Federal Estate Tax on Income in Respect of a Decedent Expenses, Dues to Chambers of Commerce and Professional Societies, Education Expenses During Unemployment (see also Dues) (see also Fees) Adoption, Adoption Expenses Campaign, Campaign Expenses Capital, Capital Expenses Commuting, Commuting Expenses Education Work-related, Work-Related Education Educator, Educator Expenses Qualified, Qualified expenses. 2005 tax filing Educator Expenses, Eligible educator. 2005 tax filing Employee business (see Employee business expenses) Entertainment, Meals and entertainment. 2005 tax filing Funeral and burial, List of Nondeductible Expenses Gifts, Travel, Transportation, Meals, Entertainment, Gifts, and Local Lodging, Gift expenses. 2005 tax filing Health spa, Health Spa Expenses Hobby, Hobby Expenses Home office, Home Office Impairment-related, Impairment-Related Work Expenses Investment, Investment Fees and Expenses, Investment-Related Seminars Job search, Job Search Expenses Legal (see Legal expenses) Local lodging, Travel, Transportation, Meals, Entertainment, Gifts, and Local Lodging Meals, Meals and entertainment. 2005 tax filing , Lunches With Co-workers Meals and entertainment, Travel, Transportation, Meals, Entertainment, Gifts, and Local Lodging Nondeductible, Nondeductible Expenses Over limit, educator, Educator expenses over limit. 2005 tax filing Personal, Nondeductible Expenses Production of income, Other Expenses Professional promotion, Professional Reputation Tax-exempt income, Tax-Exempt Income Expenses Travel and transportation, Travel, Transportation, Meals, Entertainment, Gifts, and Local Lodging Travel as education, Travel as education. 2005 tax filing F Federal estate tax, Federal Estate Tax on Income in Respect of a Decedent Fees, Dues to Chambers of Commerce and Professional Societies (see also Dues) (see also Expenses) Appraisal, Appraisal Fees Check-writing, Check-Writing Fees on Personal Account Employment and outplacement agency, Employment and outplacement agency fees. 2005 tax filing Investment, Fees To Collect Interest and Dividends, Investment Fees and Expenses IRA trustee, Trustee's Administrative Fees for IRA Legal (see Legal expenses) License, Licenses and Regulatory Fees Professional accreditation, Professional Accreditation Fees Fines, Fines or Penalties Form 2106 Employee business expenses, Form 2106 and Form 2106-EZ. 2005 tax filing Form 2106-EZ Employee business expenses, Form 2106 and Form 2106-EZ. 2005 tax filing Form 4562 Depreciation and amortization, Reporting your depreciation deduction. 2005 tax filing , Depreciation. 2005 tax filing , Computer used in a home office. 2005 tax filing Free tax services, Free help with your tax return. 2005 tax filing Funeral expenses, List of Nondeductible Expenses G Gambling winnings and losses, Gambling Losses Up to the Amount of Gambling Winnings Government employees Federal criminal investigation and prosecution travel expenses, Federal crime investigation and prosecution. 2005 tax filing State or local government officials paid on fee basis, Officials Paid on a Fee Basis H Health spa, Health Spa Expenses Help (see Tax help) Hobbies, Hobby Expenses Home Security system, Home Security System Telephone service, Residential Telephone Service Home office Computers, Computer used in a home office. 2005 tax filing Expenses, Home Office Principal place of business, Principal place of business. 2005 tax filing Travel and transportation expenses, Home office. 2005 tax filing I Impairment-related work expenses, Impairment-Related Work Expenses Income aid payment, Repayment of Income Aid Payment Income in respect of decedent Estate tax, Federal Estate Tax on Income in Respect of a Decedent Individual retirement arrangements (IRAs) Trustees' fees, Trustee's Administrative Fees for IRA Insurance Business liability, Business Liability Insurance Life insurance, Life Insurance Premiums Malpractice, Unreimbursed Employee Expenses Personal disability, List of Nondeductible Expenses Interest income Fees to collect, Fees To Collect Interest and Dividends Investments Annuity, unrecovered investment in, Unrecovered Investment in Annuity Deposits, losses on, Loss on Deposits Fees and expenses, Investment Fees and Expenses Seminars, Investment-Related Seminars Itemized deductions Deductions not subject to 2% limit, Deductions Not Subject to the 2% Limit Deductions subject to 2% limit, Introduction, Deductions Subject to the 2% Limit How to report, How To Report J Job search, Job Search Expenses, Travel and transportation expenses. 2005 tax filing K Kickbacks, List of Nondeductible Expenses L Legal expenses Job-related, Legal Fees Personal, Personal Legal Expenses Political campaigns, Legal fees. 2005 tax filing Production of income, Legal Expenses Unlawful discrimination claims, Legal Expenses Licenses Fees, Licenses and Regulatory Fees Life insurance, Life Insurance Premiums Lobbying, Lobbying and political activities. 2005 tax filing , Lobbying Expenses, Exceptions. 2005 tax filing Local transportation, Local transportation expenses. 2005 tax filing Losses Casualties and thefts, Casualty and Theft Losses, Casualty and Theft Losses of Income-Producing Property Deposits, Loss on Deposits Gambling, Gambling Losses Up to the Amount of Gambling Winnings IRA, Loss on IRA Mislaid cash or property, Lost or Mislaid Cash or Property Partnership, Loss From Other Activities From Schedule K-1 (Form 1065-B), Box 2 Roth IRA, Loss on IRA M Mail carriers, rural, Rural Mail Carriers' Vehicle Expenses Malpractice insurance, Unreimbursed Employee Expenses Meal and lodging expenses, Meals and entertainment. 2005 tax filing Lunches with coworkers, Lunches With Co-workers Working late, Meals While Working Late Medical examinations, Unreimbursed Employee Expenses Mileage rate, What's New Missing children, photographs of, Reminders Mutual funds Indirect deductions, Indirect Deductions of Pass-Through Entities N Nondeductible expenses, Nondeductible Expenses, Wristwatches Not-for-profit activities, Hobby Expenses O Occupational taxes, Occupational Taxes Office Home (see Home office) Rent, Clerical Help and Office Rent Outplacement agency fees, Employment and outplacement agency fees. 2005 tax filing P Partnerships Indirect deductions, Indirect Deductions of Pass-Through Entities Pass-through entities, Indirect Deductions of Pass-Through Entities Passport expense, Unreimbursed Employee Expenses Penalties, Fines or Penalties Performing artists, Performing Artists Work clothes, Work Clothes and Uniforms Personal expenses, Nondeductible Expenses, Wristwatches Political contributions, Lobbying and political activities. 2005 tax filing , Political Contributions Campaign expenses, Campaign Expenses Ponzi-type investment schemes, Losses From Ponzi-type Investment Schemes Postal workers, Rural Mail Carriers' Vehicle Expenses Production of income expenses, Other Expenses, Loss on IRA Professional accreditation fees, Professional Accreditation Fees Professional journals, Unreimbursed Employee Expenses Professional reputation and marketing, Professional Reputation Professional societies dues, Lobbying and political activities. 2005 tax filing Prosecution travel expenses, Federal crime investigation and prosecution. 2005 tax filing Protective clothing, Protective clothing. 2005 tax filing Publications (see Tax help) R Recordkeeping requirements Computer used for home and business, Depreciation on Computers Deductions, to verify, Introduction Gambling winnings and losses, Gambling Losses Up to the Amount of Gambling Winnings Home office, Home Office Relief fund contributions, Relief Fund Contributions Rent Office, Clerical Help and Office Rent Safe deposit box, Safe Deposit Box Rent Repayments Claim of right, Repayments Under Claim of Right Income, Repayments of Income Income aid payments, Unreimbursed Employee Expenses Social Security benefits, Repayments of Social Security Benefits Reporting requirements Armed Forces reservists, Armed Forces reservists. 2005 tax filing Computer used in a home office, Computer used in a home office. 2005 tax filing Depreciation, Depreciation. 2005 tax filing Form 2106 and Form 2106-EZ, Form 2106 and Form 2106-EZ. 2005 tax filing Impairment-related work expenses, Impairment-related work expenses. 2005 tax filing Itemized deductions, How To Report Tax preparation fees, Tax preparation fees. 2005 tax filing Research expenses, Research Expenses of a College Professor Résumé, Résumé. 2005 tax filing Rural mail carriers, Rural Mail Carriers' Vehicle Expenses S S corporations Indirect deductions, Indirect Deductions of Pass-Through Entities Safe deposit box, Safe Deposit Box Rent Security systems, home, Home Security System Seminars, investment-related, Investment-Related Seminars Service charges on dividend reinvestment plans, Service Charges on Dividend Reinvestment Plans Social Security repayments, Repayments of Social Security Benefits State or local governments Officials paid on fee basis, Officials Paid on a Fee Basis Stockholders' meeting expenses, Stockholders' Meetings T Tax help, How To Get Tax Help Tax-exempt income expenses, Tax-Exempt Income Expenses Taxes Estate tax, Federal Estate Tax on Income in Respect of a Decedent Occupational, Occupational Taxes Telephones Cell phone, Depreciation on Computers Residential service, Residential Telephone Service Theft losses, Casualty and Theft Losses, Casualty and Theft Losses of Income-Producing Property Tools, Tools Used in Your Work Travel and transportation expenses, Local lodging. 2005 tax filing , Additional information. 2005 tax filing Another individual, paid by taxpayer, Travel Expenses for Another Individual Armed forces reservists, Armed Forces reservists traveling more than 100 miles from home. 2005 tax filing Commuting, Commuting Expenses Criminal investigations and prosecutions, Federal crime investigation and prosecution. 2005 tax filing Education, Travel as education. 2005 tax filing Indefinite work assignments, Indefinite work assignment. 2005 tax filing Job search, Travel and transportation expenses. 2005 tax filing Local transportation, Local transportation expenses. 2005 tax filing Research, Research Expenses of a College Professor Temporary work assignments, Temporary work assignment. 2005 tax filing Trustees IRA administrative fees, Trustee's Administrative Fees for IRA TTY/TDD information, How To Get Tax Help U Unemployment and education expenses, Education Expenses During Unemployment Unemployment benefit fund contributions, Voluntary Unemployment Benefit Fund Contributions Uniforms, military, Military uniforms. 2005 tax filing Union dues, Union Dues and Expenses Unreimbursed employee expenses, Unreimbursed Employee Expenses, Military uniforms. 2005 tax filing W Wagering winnings and losses, Gambling Losses Up to the Amount of Gambling Winnings Work Clothes and uniforms, Work Clothes and Uniforms Impairment-related expenses, Impairment-Related Work Expenses Supplies, Unreimbursed Employee Expenses Tools, Unreimbursed Employee Expenses, Tools Used in Your Work Travel and transportation expenses, Travel, Transportation, Meals, Entertainment, Gifts, and Local Lodging Wristwatches, List of Nondeductible Expenses, Wristwatches Prev  Up     Home   More Online Publications