Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

2011 1040 Ez

H R Block 1040xFree Online Tax Filing State Federal2011 Tax PrepAmended TaxesWhen Can I File An Amended Tax Return For 20132012 Federal Tax AmendmentTaxact 2011File State Tax For Free Online1040 Ez 2012How To File Tax Extention2010 Tax Form 1040H & R Block Tax EstimatorAmend A 2011 Tax ReturnFree State And Federal Tax EfileIrs 2009Amended ReturnsWhere Do I File 2011 TaxesFree State Taxes OnlineNeed To File My 2011 Taxes1040ez Instruction BookAmend My Tax ReturnFree 1040ez Tax FormsIrs Form 1040x Amended Tax ReturnFile Tax AmendmentFederal Form 1040ezHrblock TaxTax Amendment FormWww.irs.gov Form 1040xIncome Tax Preparation FeesDo Military Pay State Taxes2011 Tax2012 940 Tax FormHr Block For Military1040ez 2012 FormWhere To File State Taxes For FreeHow Do I Amend My Tax ReturnTurbotax Military Edition2011 Taxact OnlineFree 1040 Ez FilingAmending Federal Tax Returns

2011 1040 Ez

2011 1040 ez Index Symbols 403(b) plans Defined, Tax-sheltered annuity plan. 2011 1040 ez Loans from, without tax consequences, Exception for qualified plan, 403(b) plan, and government plan loans. 2011 1040 ez Simplified Method to be used, Who must use the Simplified Method. 2011 1040 ez 5% owners, 5% owners. 2011 1040 ez A Age 70, Age 70½. 2011 1040 ez Alimony (see Qualified domestic relations orders (QDROs)) Annuities 5% rate on early distributions, 5% rate on certain early distributions from deferred annuity contracts. 2011 1040 ez Defined, Annuity. 2011 1040 ez Fixed-period, Fixed-period annuities. 2011 1040 ez , Fixed-period annuity. 2011 1040 ez Guaranteed payments, Guaranteed payments. 2011 1040 ez Joint and survivor annuities, Joint and survivor annuities. 2011 1040 ez Minimum distributions from, Minimum distributions from an annuity plan. 2011 1040 ez Payments under, Annuity payments. 2011 1040 ez Qualified plan annuity starting before November 19, 1996, Qualified plan annuity starting before November 19, 1996. 2011 1040 ez Rollovers, Annuity contracts. 2011 1040 ez (see also Rollovers) Single-life, Annuities for a single life. 2011 1040 ez , Single-life annuity. 2011 1040 ez Starting date of, Annuity starting date defined. 2011 1040 ez , Who must use the Simplified Method. 2011 1040 ez , Annuity starting before November 19, 1996. 2011 1040 ez , Annuity starting date. 2011 1040 ez Before November 19, 1996, Annuity starting before November 19, 1996. 2011 1040 ez Distribution on or after, Distribution On or After Annuity Starting Date Transfers of contracts, Transfers of Annuity Contracts Types of, Types of pensions and annuities. 2011 1040 ez Variable annuities, Variable annuities. 2011 1040 ez , Variable Annuities, Death benefits. 2011 1040 ez Assistance (see Tax help) B Beneficiaries, Survivors and Beneficiaries C Capital gains Lump-sum distributions, Capital Gain Treatment Cash withdrawals (see Nonperiodic payments) Child support (see Qualified domestic relations orders (QDROs)) Corrective distributions of excess plan contributions, Corrective distributions of excess plan contributions. 2011 1040 ez Costs Investment in the contract, Cost (Investment in the Contract) Lump-sum distribution, determination for, Cost. 2011 1040 ez D Death benefits, Death benefits. 2011 1040 ez Death of employee, Distributions after the employee's death. 2011 1040 ez , Survivors of employees. 2011 1040 ez Death of retiree, Survivors of retirees. 2011 1040 ez Deductible voluntary employee contributions, Deductible voluntary employee contributions. 2011 1040 ez Defined contribution plans, Defined contribution plan. 2011 1040 ez Designated Roth accounts Costs, Designated Roth accounts. 2011 1040 ez Defined, Designated Roth account. 2011 1040 ez Qualified distributions, Designated Roth accounts. 2011 1040 ez Rollovers, Designated Roth accounts. 2011 1040 ez Disability pensions, Disability pensions. 2011 1040 ez , Disability Pensions Distributions, Examples (see also Rollovers) Beginning date for, Required beginning date. 2011 1040 ez Early distributions and penalty tax, Payment to you option. 2011 1040 ez , Tax on Early Distributions Employer securities, Distributions of employer securities. 2011 1040 ez Loans treated as, Loans Treated as Distributions Lump-sum, Distributions of employer securities. 2011 1040 ez , Lump-Sum Distributions, Examples Minimum required, Recapture tax for changes in distribution method under equal payment exception. 2011 1040 ez Nonperiodic, taxation of, Taxation of Nonperiodic Payments Periodic, taxation of, Taxation of Periodic Payments Public safety employees, Qualified public safety employees. 2011 1040 ez Qualified reservist, Qualified reservist distributions. 2011 1040 ez U. 2011 1040 ez S. 2011 1040 ez savings bonds, Distribution of U. 2011 1040 ez S. 2011 1040 ez savings bonds. 2011 1040 ez Dividends, Taxation of Nonperiodic Payments E Early withdrawal from deferred interest account Penalty tax on, Payment to you option. 2011 1040 ez , Tax on Early Distributions Employer securities, distributions of, Distributions of employer securities. 2011 1040 ez Estate tax, Reduction for federal estate tax. 2011 1040 ez Deduction, Estate tax deduction. 2011 1040 ez Estimated tax, Estimated tax. 2011 1040 ez Excess accumulation, tax on, Recapture tax for changes in distribution method under equal payment exception. 2011 1040 ez Excess plan contributions, corrective distributions of, Corrective distributions of excess plan contributions. 2011 1040 ez F Figuring taxable amount, Figuring the Taxable Amount, Distribution of U. 2011 1040 ez S. 2011 1040 ez savings bonds. 2011 1040 ez Fixed-period annuities, Fixed-period annuities. 2011 1040 ez , Fixed-period annuity. 2011 1040 ez Foreign employment contributions, Foreign employment contributions. 2011 1040 ez Form 4972, Lump-Sum Distributions W-4P, Choosing no withholding. 2011 1040 ez Form 1040/1040A Rollovers, How to report. 2011 1040 ez Form 1040X Changing your mind on lump-sum treatment, Changing your mind. 2011 1040 ez Form 1099-INT U. 2011 1040 ez S. 2011 1040 ez savings bonds distributions, Distribution of U. 2011 1040 ez S. 2011 1040 ez savings bonds. 2011 1040 ez Form 1099-R 10-year tax option for lump-sum distribution, 10-Year Tax Option Corrected form, Introduction Corrective distributions of excess plan contributions, Corrective distributions of excess plan contributions. 2011 1040 ez Exceptions to tax, Exceptions to tax. 2011 1040 ez Investment in the contract, Cost (Investment in the Contract) Loan treated as distribution from plan, Reporting by plan. 2011 1040 ez Rollovers, How to report. 2011 1040 ez Tax-free exchanges, Tax-free exchange reported on Form 1099-R. 2011 1040 ez Form 4972 10-year tax option for lump-sum distribution, 10-Year Tax Option Lump-sum distributions, Lump-Sum Distributions, Electing optional lump-sum treatment. 2011 1040 ez Form 5329 Recapture tax, Recapture tax for changes in distribution method under equal payment exception. 2011 1040 ez Special additional taxes (penalty taxes), Special Additional Taxes, Exceptions to tax. 2011 1040 ez Form RRB-1099-R, Form RRB-1099-R. 2011 1040 ez Form W-4P Withholding from retirement plan payments, Choosing no withholding. 2011 1040 ez , Nonperiodic distributions. 2011 1040 ez Form W-4V Voluntary withholding request for social security or railroad retirement benefits, Withholding Tax and Estimated Tax Free tax services, Free help with your tax return. 2011 1040 ez Frozen deposits, Frozen deposits. 2011 1040 ez Fully taxable payments, Fully Taxable Payments G General Rule, Partly Taxable Payments, General Rule Death of retiree under, Survivors of retirees. 2011 1040 ez Investment in the contract, determination of, Cost (Investment in the Contract) Guaranteed payments, Guaranteed payments. 2011 1040 ez H Help (see Tax help) Home purchase Loans from qualified plans for, Exception for qualified plan, 403(b) plan, and government plan loans. 2011 1040 ez I In-plan Roth rollovers, In-plan Roth rollovers. 2011 1040 ez Individual retirement accounts Minimum distributions from, Minimum distributions from an individual account plan. 2011 1040 ez Rollovers, Rollovers (see also Rollovers) Interest deduction Denial on loan from plan, Denial of interest deduction. 2011 1040 ez J Joint and survivor annuities, Joint and survivor annuities. 2011 1040 ez L Loans treated as distributions, Loans Treated as Distributions Local government employees Section 457 plans, Section 457 Deferred Compensation Plans Losses Lump-sum distribution, Losses. 2011 1040 ez Lump-sum distributions, Distributions of employer securities. 2011 1040 ez , Lump-Sum Distributions, Examples 10-year tax option, 10-Year Tax Option Capital gain treatment, Capital Gain Treatment Defined, Lump-Sum Distributions Election of, Changing your mind. 2011 1040 ez Form 4972, Lump-Sum Distributions M Minimum required distributions, Recapture tax for changes in distribution method under equal payment exception. 2011 1040 ez Missing children, photographs of, Reminders Multiple annuitants, Multiple annuitants. 2011 1040 ez Multiple-lives annuities, Multiple-lives annuity. 2011 1040 ez N Net Investment Income Tax, Net investment income tax. 2011 1040 ez , Distribution Before Annuity Starting Date From a Nonqualified Plan Net unrealized appreciation (NUA), Net unrealized appreciation (NUA). 2011 1040 ez Deferring tax on, Distributions of employer securities. 2011 1040 ez Nonperiodic payments Loan treated as, Loans Treated as Distributions Taxation of, Taxation of Nonperiodic Payments Nonqualified plans Distribution before annuity start date, Distribution Before Annuity Starting Date From a Nonqualified Plan General Rule to be used, Who must use the General Rule. 2011 1040 ez Loans treated as distributions from, Effect on investment in the contract. 2011 1040 ez Nonresident aliens Railroad retirement, Nonresident aliens. 2011 1040 ez P Partial rollovers, Partial rollovers. 2011 1040 ez Partly taxable payments, Partly Taxable Payments Penalty taxes Early distributions, Tax on Early Distributions Excess accumulation, Tax on Excess Accumulation Pensions Defined, Pension. 2011 1040 ez Disability pensions, Disability pensions. 2011 1040 ez , Disability Pensions Types of, Types of pensions and annuities. 2011 1040 ez Periodic payments Taxation of, Taxation of Periodic Payments Withholding tax, Periodic payments. 2011 1040 ez Public safety officers insurance premiums, Insurance Premiums for Retired Public Safety Officers Public school employees Tax-sheltered annuity plans for (see 403(b) plans) Publications (see Tax help) Q Qualified domestic relations orders (QDROs), Qualified domestic relations order (QDRO). 2011 1040 ez , Qualified domestic relations order (QDRO). 2011 1040 ez Alternate payee under and lump-sum distribution, Alternate payee under qualified domestic relations order. 2011 1040 ez Qualified employee annuities Defined, Qualified employee annuity. 2011 1040 ez Simplified Method to be used, Who must use the Simplified Method. 2011 1040 ez Qualified employee plans Defined, Qualified employee plan. 2011 1040 ez Simplified Method to be used, Who must use the Simplified Method. 2011 1040 ez Qualified plans, Who must use the General Rule. 2011 1040 ez (see also specific type of plan ) Distribution before annuity starting date, Distribution Before Annuity Starting Date From a Qualified Plan General Rule, Who must use the General Rule. 2011 1040 ez Loans from, without tax consequences, Exception for qualified plan, 403(b) plan, and government plan loans. 2011 1040 ez Rollovers, Qualified retirement plan. 2011 1040 ez Qualified settlement income Exxon Valdez litigation settlement, Qualified settlement income. 2011 1040 ez R Railroad retirement benefits, Railroad Retirement Benefits, Repayment of benefits received in an earlier year. 2011 1040 ez Taxability of, Withholding Tax and Estimated Tax Recapture tax Changes in distribution method, Recapture tax for changes in distribution method under equal payment exception. 2011 1040 ez Reemployment, Reemployment. 2011 1040 ez Related employers and related plans, Related employers and related plans. 2011 1040 ez Repayment of loan within 5 years, Exception for qualified plan, 403(b) plan, and government plan loans. 2011 1040 ez Required beginning date, Required beginning date. 2011 1040 ez Required distributions, minimum, Recapture tax for changes in distribution method under equal payment exception. 2011 1040 ez Retirement bonds, Retirement bonds. 2011 1040 ez Rollovers, Rollovers, Choosing the right option. 2011 1040 ez 20% tax rate on distribution, Eligible rollover distribution. 2011 1040 ez Comparison of direct payment vs. 2011 1040 ez direct rollover (Table 1), Choosing the right option. 2011 1040 ez Direct rollover to another qualified plan, Eligible rollover distribution. 2011 1040 ez , Direct rollover option. 2011 1040 ez In-plan Roth, In-plan Roth rollovers. 2011 1040 ez Nonspouse beneficiary, Rollovers by nonspouse beneficiary. 2011 1040 ez Nontaxable amounts, Rollover of nontaxable amounts. 2011 1040 ez Notice to recipients of eligible rollover distribution, Written explanation to recipients. 2011 1040 ez Property and cash distributed, Property and cash distributed. 2011 1040 ez Roth IRAs, Rollovers to Roth IRAs. 2011 1040 ez Substitution of other property, Rollovers of property. 2011 1040 ez Surviving spouse making, Rollover by surviving spouse. 2011 1040 ez S Section 457 deferred compensation plans, Section 457 Deferred Compensation Plans Securities of employer, distributions of, Distributions of employer securities. 2011 1040 ez Self-employed persons' rollovers, Rollovers Simplified Method, Partly Taxable Payments, Simplified Method Death of retiree under, Survivors of retirees. 2011 1040 ez How to use, How to use the Simplified Method. 2011 1040 ez Investment in the contract, determination of, Cost (Investment in the Contract) Not allowed, Who cannot use the Simplified Method. 2011 1040 ez Single-sum in connection with start of payments, Single-sum in connection with the start of annuity payments. 2011 1040 ez Single-life annuities, Annuities for a single life. 2011 1040 ez , Single-life annuity. 2011 1040 ez Social security, tax on, Withholding Tax and Estimated Tax State employees Section 457 plans, Section 457 Deferred Compensation Plans State insurer delinquency proceedings, State insurer delinquency proceedings. 2011 1040 ez Surviving spouse Distribution rules for, Distributions after the employee's death. 2011 1040 ez Rollovers by, Rollover by surviving spouse. 2011 1040 ez T Tables Comparison of direct payment vs. 2011 1040 ez direct rollover (Table 1), Choosing the right option. 2011 1040 ez Tax help, How To Get Tax Help Tax-free exchanges, Tax-free exchange. 2011 1040 ez Ten percent tax for early withdrawal, Payment to you option. 2011 1040 ez , Tax on Early Distributions Ten-year tax option, 10-Year Tax Option Time for making rollover, Time for making rollover. 2011 1040 ez Transfers of annuity contracts, Transfers of Annuity Contracts TTY/TDD information, How To Get Tax Help U U. 2011 1040 ez S. 2011 1040 ez savings bonds Distribution of, Distribution of U. 2011 1040 ez S. 2011 1040 ez savings bonds. 2011 1040 ez V Variable annuities, Variable annuities. 2011 1040 ez , Variable Annuities Voluntary employee contributions, Deductible voluntary employee contributions. 2011 1040 ez W Withdrawals, Withdrawals. 2011 1040 ez Employees withdrawing contributions, Plans that permitted withdrawal of employee contributions. 2011 1040 ez Withholding, Withholding Tax and Estimated Tax 10% rate used, Nonperiodic distributions. 2011 1040 ez 20% of eligible rollover, Withholding requirements. 2011 1040 ez , Payment to you option. 2011 1040 ez , 20% Mandatory withholding. 2011 1040 ez Periodic payments, Periodic payments. 2011 1040 ez Railroad retirement, Tax withholding. 2011 1040 ez Worksheets Simplified Method, How to use the Simplified Method. 2011 1040 ez Worksheet A, illustrated, Worksheet A. 2011 1040 ez Simplified Method Worksheet for Bill Smith Worksheet A, Simplified Method, Worksheet A. 2011 1040 ez Simplified Method Prev  Up     Home   More Online Publications
Español

American Battle Monuments Commission

The American Battle Monuments Commission manages 24 overseas military cemeteries, and 25 memorials, monuments, and markers. Nearly all the cemeteries and memorials honor those who served in World War I or World War II.

Contact the Agency or Department

Website: American Battle Monuments Commission

E-mail:

Address: Courthouse Plaza II, Suite 500
2300 Clarendon Boulevard

Arlington, VA 22201

Phone Number: (703) 696-6900

Forms: American Battle Monuments Commission Forms

The 2011 1040 Ez

2011 1040 ez 5. 2011 1040 ez   Recordkeeping Table of Contents How To Prove ExpensesWhat Are Adequate Records? What If I Have Incomplete Records? Separating and Combining Expenses How Long To Keep Records and Receipts Examples of Records If you deduct travel, entertainment, gift, or transportation expenses, you must be able to prove (substantiate) certain elements of expense. 2011 1040 ez This chapter discusses the records you need to keep to prove these expenses. 2011 1040 ez If you keep timely and accurate records, you will have support to show the IRS if your tax return is ever examined. 2011 1040 ez You will also have proof of expenses that your employer may require if you are reimbursed under an accountable plan. 2011 1040 ez These plans are discussed in chapter 6 under Reimbursements . 2011 1040 ez How To Prove Expenses Table 5-1 is a summary of records you need to prove each expense discussed in this publication. 2011 1040 ez You must be able to prove the elements listed across the top portion of the chart. 2011 1040 ez You prove them by having the information and receipts (where needed) for the expenses listed in the first column. 2011 1040 ez You cannot deduct amounts that you approximate or estimate. 2011 1040 ez You should keep adequate records to prove your expenses or have sufficient evidence that will support your own statement. 2011 1040 ez You must generally prepare a written record for it to be considered adequate. 2011 1040 ez This is because written evidence is more reliable than oral evidence alone. 2011 1040 ez However, if you prepare a record on a computer, it is considered an adequate record. 2011 1040 ez What Are Adequate Records? You should keep the proof you need in an account book, diary, log, statement of expense, trip sheets, or similar record. 2011 1040 ez You should also keep documentary evidence that, together with your record, will support each element of an expense. 2011 1040 ez Documentary evidence. 2011 1040 ez   You generally must have documentary evidence, such as receipts, canceled checks, or bills, to support your expenses. 2011 1040 ez Exception. 2011 1040 ez   Documentary evidence is not needed if any of the following conditions apply. 2011 1040 ez You have meals or lodging expenses while traveling away from home for which you account to your employer under an accountable plan, and you use a per diem allowance method that includes meals and/or lodging. 2011 1040 ez ( Accountable plans and per diem allowances are discussed in chapter 6. 2011 1040 ez ) Your expense, other than lodging, is less than $75. 2011 1040 ez You have a transportation expense for which a receipt is not readily available. 2011 1040 ez Adequate evidence. 2011 1040 ez   Documentary evidence ordinarily will be considered adequate if it shows the amount, date, place, and essential character of the expense. 2011 1040 ez   For example, a hotel receipt is enough to support expenses for business travel if it has all of the following information. 2011 1040 ez The name and location of the hotel. 2011 1040 ez The dates you stayed there. 2011 1040 ez Separate amounts for charges such as lodging, meals, and telephone calls. 2011 1040 ez   A restaurant receipt is enough to prove an expense for a business meal if it has all of the following information. 2011 1040 ez The name and location of the restaurant. 2011 1040 ez The number of people served. 2011 1040 ez The date and amount of the expense. 2011 1040 ez If a charge is made for items other than food and beverages, the receipt must show that this is the case. 2011 1040 ez Canceled check. 2011 1040 ez   A canceled check, together with a bill from the payee, ordinarily establishes the cost. 2011 1040 ez However, a canceled check by itself does not prove a business expense without other evidence to show that it was for a business purpose. 2011 1040 ez Duplicate information. 2011 1040 ez   You do not have to record information in your account book or other record that duplicates information shown on a receipt as long as your records and receipts complement each other in an orderly manner. 2011 1040 ez   You do not have to record amounts your employer pays directly for any ticket or other travel item. 2011 1040 ez However, if you charge these items to your employer, through a credit card or otherwise, you must keep a record of the amounts you spend. 2011 1040 ez Timely-kept records. 2011 1040 ez   You should record the elements of an expense or of a business use at or near the time of the expense or use and support it with sufficient documentary evidence. 2011 1040 ez A timely-kept record has more value than a statement prepared later when generally there is a lack of accurate recall. 2011 1040 ez   You do not need to write down the elements of every expense on the day of the expense. 2011 1040 ez If you maintain a log on a weekly basis that accounts for use during the week, the log is considered a timely-kept record. 2011 1040 ez   If you give your employer, client, or customer an expense account statement, it can also be considered a timely-kept record. 2011 1040 ez This is true if you copy it from your account book, diary, log, statement of expense, trip sheets, or similar record. 2011 1040 ez Proving business purpose. 2011 1040 ez   You must generally provide a written statement of the business purpose of an expense. 2011 1040 ez However, the degree of proof varies according to the circumstances in each case. 2011 1040 ez If the business purpose of an expense is clear from the surrounding circumstances, then you do not need to give a written explanation. 2011 1040 ez Example. 2011 1040 ez If you are a sales representative who calls on customers on an established sales route, you do not have to give a written explanation of the business purpose for traveling that route. 2011 1040 ez You can satisfy the requirements by recording the length of the delivery route once, the date of each trip at or near the time of the trips, and the total miles you drove the car during the tax year. 2011 1040 ez You could also establish the date of each trip with a receipt, record of delivery, or other documentary evidence. 2011 1040 ez Confidential information. 2011 1040 ez   You do not need to put confidential information relating to an element of a deductible expense (such as the place, business purpose, or business relationship) in your account book, diary, or other record. 2011 1040 ez However, you do have to record the information elsewhere at or near the time of the expense and have it available to fully prove that element of the expense. 2011 1040 ez What If I Have Incomplete Records? If you do not have complete records to prove an element of an expense, then you must prove the element with: Your own written or oral statement containing specific information about the element, and Other supporting evidence that is sufficient to establish the element. 2011 1040 ez If the element is the description of a gift, or the cost, time, place, or date of an expense, the supporting evidence must be either direct evidence or documentary evidence. 2011 1040 ez Direct evidence can be written statements or the oral testimony of your guests or other witnesses setting forth detailed information about the element. 2011 1040 ez Documentary evidence can be receipts, paid bills, or similar evidence. 2011 1040 ez If the element is either the business relationship of your guests or the business purpose of the amount spent, the supporting evidence can be circumstantial rather than direct. 2011 1040 ez For example, the nature of your work, such as making deliveries, provides circumstantial evidence of the use of your car for business purposes. 2011 1040 ez Invoices of deliveries establish when you used the car for business. 2011 1040 ez Table 5-1. 2011 1040 ez How To Prove Certain Business Expenses IF you have expenses for . 2011 1040 ez . 2011 1040 ez THEN you must keep records that show details of the following elements . 2011 1040 ez . 2011 1040 ez . 2011 1040 ez   Amount Time Place or  Description Business Purpose Business Relationship Travel Cost of each separate expense for travel, lodging, and meals. 2011 1040 ez Incidental expenses may be totaled in reasonable categories such as taxis, fees and tips, etc. 2011 1040 ez Dates you left and returned for each trip and number of days spent on business. 2011 1040 ez Destination or area of your travel (name of city, town, or other designation). 2011 1040 ez Purpose: Business purpose for the expense or the business benefit gained or expected to be gained. 2011 1040 ez    Relationship: N/A Entertainment Cost of each separate expense. 2011 1040 ez Incidental expenses such as taxis, telephones, etc. 2011 1040 ez , may be totaled on a daily basis. 2011 1040 ez Date of entertainment. 2011 1040 ez (Also see Business Purpose. 2011 1040 ez ) Name and address or location of place of entertainment. 2011 1040 ez Type of entertainment if not otherwise apparent. 2011 1040 ez (Also see Business Purpose. 2011 1040 ez ) Purpose: Business purpose for the expense or the business benefit gained or expected to be gained. 2011 1040 ez  For entertainment, the nature of the business discussion or activity. 2011 1040 ez If the entertainment was directly before or after a business discussion: the date, place, nature, and duration of the business discussion, and the identities of the persons who took part in both the business discussion and the entertainment activity. 2011 1040 ez    Relationship: Occupations or other information (such as names, titles, or other designations) about the recipients that shows their business relationship to you. 2011 1040 ez  For entertainment, you must also prove that you or your employee was present if the entertainment was a business meal. 2011 1040 ez Gifts Cost of the gift. 2011 1040 ez Date of the gift. 2011 1040 ez Description of the gift. 2011 1040 ez   Transportation Cost of each separate expense. 2011 1040 ez For car expenses, the cost of the car and any improvements, the date you started using it for business, the mileage for each business use, and the total miles for the year. 2011 1040 ez Date of the expense. 2011 1040 ez For car expenses, the date of the use of the car. 2011 1040 ez Your business destination. 2011 1040 ez Purpose: Business purpose for the expense. 2011 1040 ez    Relationship: N/A Sampling. 2011 1040 ez   You can keep an adequate record for parts of a tax year and use that record to prove the amount of business or investment use for the entire year. 2011 1040 ez You must demonstrate by other evidence that the periods for which an adequate record is kept are representative of the use throughout the tax year. 2011 1040 ez Example. 2011 1040 ez You use your car to visit the offices of clients, meet with suppliers and other subcontractors, and pick up and deliver items to clients. 2011 1040 ez There is no other business use of the car, but you and your family use the car for personal purposes. 2011 1040 ez You keep adequate records during the first week of each month that show that 75% of the use of the car is for business. 2011 1040 ez Invoices and bills show that your business use continues at the same rate during the later weeks of each month. 2011 1040 ez Your weekly records are representative of the use of the car each month and are sufficient evidence to support the percentage of business use for the year. 2011 1040 ez Exceptional circumstances. 2011 1040 ez   You can satisfy the substantiation requirements with other evidence if, because of the nature of the situation in which an expense is made, you cannot get a receipt. 2011 1040 ez This applies if all the following are true. 2011 1040 ez You were unable to obtain evidence for an element of the expense or use that completely satisfies the requirements explained earlier under What Are Adequate Records . 2011 1040 ez You are unable to obtain evidence for an element that completely satisfies the two rules listed earlier under What If I Have Incomplete Records . 2011 1040 ez You have presented other evidence for the element that is the best proof possible under the circumstances. 2011 1040 ez Destroyed records. 2011 1040 ez   If you cannot produce a receipt because of reasons beyond your control, you can prove a deduction by reconstructing your records or expenses. 2011 1040 ez Reasons beyond your control include fire, flood, and other casualties. 2011 1040 ez    Table 5-2. 2011 1040 ez Daily Business Mileage and Expense Log Name:       Odometer Readings Expenses Date Destination  (City, Town, or Area) Business Purpose Start Stop Miles  this trip Type  (Gas, oil, tolls, etc. 2011 1040 ez ) Amount                                                                                                                   Weekly  Total             Total Year-to-Date             Separating and Combining Expenses This section explains when expenses must be kept separate and when expenses can be combined. 2011 1040 ez Separating expenses. 2011 1040 ez   Each separate payment is generally considered a separate expense. 2011 1040 ez For example, if you entertain a customer or client at dinner and then go to the theater, the dinner expense and the cost of the theater tickets are two separate expenses. 2011 1040 ez You must record them separately in your records. 2011 1040 ez Season or series tickets. 2011 1040 ez   If you buy season or series tickets for business use, you must treat each ticket in the series as a separate item. 2011 1040 ez To determine the cost of individual tickets, divide the total cost (but not more than face value) by the number of games or performances in the series. 2011 1040 ez You must keep records to show whether you use each ticket as a gift or entertainment. 2011 1040 ez Also, you must be able to prove the cost of nonluxury box seat tickets if you rent a skybox or other private luxury box for more than one event. 2011 1040 ez See Entertainment tickets in chapter 2. 2011 1040 ez Combining items. 2011 1040 ez   You can make one daily entry in your record for reasonable categories of expenses. 2011 1040 ez Examples are taxi fares, telephone calls, or other incidental travel costs. 2011 1040 ez Meals should be in a separate category. 2011 1040 ez You can include tips for meal-related services with the costs of the meals. 2011 1040 ez   Expenses of a similar nature occurring during the course of a single event are considered a single expense. 2011 1040 ez For example, if during entertainment at a cocktail lounge, you pay separately for each serving of refreshments, the total expense for the refreshments is treated as a single expense. 2011 1040 ez Car expenses. 2011 1040 ez   You can account for several uses of your car that can be considered part of a single use, such as a round trip or uninterrupted business use, with a single record. 2011 1040 ez Minimal personal use, such as a stop for lunch on the way between two business stops, is not an interruption of business use. 2011 1040 ez Example. 2011 1040 ez You make deliveries at several different locations on a route that begins and ends at your employer's business premises and that includes a stop at the business premises between two deliveries. 2011 1040 ez You can account for these using a single record of miles driven. 2011 1040 ez Gift expenses. 2011 1040 ez   You do not always have to record the name of each recipient of a gift. 2011 1040 ez A general listing will be enough if it is evident that you are not trying to avoid the $25 annual limit on the amount you can deduct for gifts to any one person. 2011 1040 ez For example, if you buy a large number of tickets to local high school basketball games and give one or two tickets to each of many customers, it is usually enough to record a general description of the recipients. 2011 1040 ez Allocating total cost. 2011 1040 ez   If you can prove the total cost of travel or entertainment but you cannot prove how much it cost for each person who participated in the event, you may have to allocate the total cost among you and your guests on a pro rata basis. 2011 1040 ez To do so, you must establish the number of persons who participated in the event. 2011 1040 ez   An allocation would be needed, for example, if you did not have a business relationship with all of your guests. 2011 1040 ez See Allocating between business and nonbusiness in chapter 2. 2011 1040 ez If your return is examined. 2011 1040 ez    If your return is examined, you may have to provide additional information to the IRS. 2011 1040 ez This information could be needed to clarify or to establish the accuracy or reliability of information contained in your records, statements, testimony, or documentary evidence before a deduction is allowed. 2011 1040 ez    THIS IS NOT AN OFFICIAL INTERNAL REVENUE FORM Table 5-3. 2011 1040 ez Weekly Traveling Expense and Entertainment Record From: To: Name: Expenses Sunday Monday Tuesday Wednesday Thursday Friday Saturday Total 1. 2011 1040 ez Travel Expenses: Airlines                                 Excess Baggage                                 Bus – Train                                 Cab and Limousine                                 Tips                                 Porter                                 2. 2011 1040 ez Meals and Lodging:  Breakfast                                 Lunch                                 Dinner                                 Hotel and Motel  (Detail in Schedule B)                                 3. 2011 1040 ez Entertainment  (Detail in Schedule C)                                 4. 2011 1040 ez Other Expenses:  Postage                                 Telephone & Telegraph                                 Stationery & Printing                                 Stenographer                                 Sample Room                                 Advertising                                 Assistant(s)                                 Trade Shows                                 5. 2011 1040 ez Car Expenses: (List all car expenses - the division between business and personal expenses may be made at the end of the year. 2011 1040 ez ) (Detail mileage in Schedule A. 2011 1040 ez ) Gas, oil, lube, wash                                 Repairs, parts                                 Tires, supplies                                 Parking fees, tolls                                 6. 2011 1040 ez Other (Identify)                                 Total                                 Note: Attach receipted bills for (1) ALL lodging and (2) any other expenses of $75. 2011 1040 ez 00 or more. 2011 1040 ez Schedule A – Car Mileage: End                 Start                 Total                 Business Mileage                 Schedule B – Lodging Hotel or Motel Name                 City                 Schedule C – Entertainment Date Item Place Amount Business Purpose Business Relationship                                             WEEKLY REIMBURSEMENTS:     Travel and transportation expenses     Other reimbursements     TOTAL   How Long To Keep Records and Receipts You must keep records as long as they may be needed for the administration of any provision of the Internal Revenue Code. 2011 1040 ez Generally, this means you must keep records that support your deduction (or an item of income) for 3 years from the date you file the income tax return on which the deduction is claimed. 2011 1040 ez A return filed early is considered filed on the due date. 2011 1040 ez For a more complete explanation of how long to keep records, see Publication 583, Starting a Business and Keeping Records. 2011 1040 ez You must keep records of the business use of your car for each year of the recovery period. 2011 1040 ez See More-than-50%-use test in chapter 4 under Depreciation Deduction. 2011 1040 ez Reimbursed for expenses. 2011 1040 ez   Employees who give their records and documentation to their employers and are reimbursed for their expenses generally do not have to keep copies of this information. 2011 1040 ez However, you may have to prove your expenses if any of the following conditions apply. 2011 1040 ez You claim deductions for expenses that are more than reimbursements. 2011 1040 ez Your expenses are reimbursed under a nonaccountable plan. 2011 1040 ez Your employer does not use adequate accounting procedures to verify expense accounts. 2011 1040 ez You are related to your employer as defined under Per Diem and Car Allowances , in chapter 6. 2011 1040 ez Reimbursements , adequate accounting , and nonaccountable plans are discussed in chapter 6. 2011 1040 ez Examples of Records Table 5-2 and Table 5-3 are examples of worksheets which can be used for tracking business expenses. 2011 1040 ez Prev  Up  Next   Home   More Online Publications