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 Taxes Due

When Can You File TaxesFree Fed 1040ez FilingHow To File Taxes As A StudentFederal Income Tax Forms 1040ezIrs E FileIrs Tax Forms 1040 201010 Ez FormE File State Tax FreeFile My 1040x Electronically1040ez FileCan You File 2012 Taxes OnlineHow To Amend Your Tax ReturnPrintable 1040ez Federal Tax FormForm 1040Where Can I Get State Tax Forms2013 Federal Tax Forms 1040ezState Income Tax Rates2014 Tax Forms1040 Ez IrsTaxact20122009 Tax Forms 1040ezFree Downloadable Irs Tax FormsHow To File 2010 Taxes Late2011 1040 EzFree 2010 State Tax FilingIrs Ez Tax FormState Tax Return For FreeForgot To File 2012 TaxesTurbotax 2010Irs And Form 1040Tax Return 2012Amend 2012 Tax Return Free2011 Irs Tax FormsFillable 1040x1040x CalculatorFree Federal And State Tax ReturnsH&r Block Free Military TaxesIrs Gov Free FileTax For Self EmployedTurbo Tax Free File

2011 Taxes Due

2011 taxes due 6. 2011 taxes due   How To Report Table of Contents Where To ReportGifts. 2011 taxes due Statutory employees. 2011 taxes due Vehicle Provided by Your Employer ReimbursementsAccountable Plans Nonaccountable Plans Rules for Independent Contractors and Clients How To Use Per Diem Rate TablesThe Two Substantiation Methods Transition Rules Completing Forms 2106 and 2106-EZInformation on use of cars. 2011 taxes due Standard mileage rate. 2011 taxes due Actual expenses. 2011 taxes due Car rentals. 2011 taxes due Hours of service limits. 2011 taxes due Allocating your reimbursement. 2011 taxes due 1. 2011 taxes due Limit on meals and entertainment. 2011 taxes due 2. 2011 taxes due Limit on miscellaneous itemized deductions. 2011 taxes due 3. 2011 taxes due Limit on total itemized deductions. 2011 taxes due Special Rules This chapter explains where and how to report the expenses discussed in this publication. 2011 taxes due It discusses reimbursements and how to treat them under accountable and nonaccountable plans. 2011 taxes due It also explains rules for independent contractors and clients, fee-basis officials, certain performing artists, Armed Forces reservists, and certain disabled employees. 2011 taxes due The chapter ends with illustrations of how to report travel, entertainment, gift, and car expenses on Forms 2106 and 2106-EZ. 2011 taxes due Where To Report This section provides general information on where to report the expenses discussed in this publication. 2011 taxes due Self-employed. 2011 taxes due   You must report your income and expenses on Schedule C (Form 1040) or Schedule C-EZ (Form 1040) if you are a sole proprietor, or on Schedule F (Form 1040) if you are a farmer. 2011 taxes due You do not use Form 2106 or 2106-EZ. 2011 taxes due    If you claim car or truck expenses, you must provide certain information on the use of your vehicle. 2011 taxes due You provide this information on Schedule C (Form 1040), Schedule C-EZ (Form 1040), or Form 4562. 2011 taxes due   If you file Schedule C (Form 1040): Report your travel expenses, except meals, on line 24a, Report your deductible meals (actual cost or standard meal allowance) and entertainment on line 24b, Report your gift expenses and transportation expenses, other than car expenses, on line 27a, and Report your car expenses on line 9. 2011 taxes due Complete Part IV of the form unless you have to file Form 4562 for depreciation or amortization. 2011 taxes due   If you file Schedule C-EZ (Form 1040), report the total of all business expenses on line 2. 2011 taxes due You can only include 50% of your meals and entertainment in that total. 2011 taxes due If you include car expenses, you must also complete Part III of the form. 2011 taxes due    If you file Schedule F (Form 1040): Report your car expenses on line 10. 2011 taxes due Attach Form 4562 and provide information on the use of your car in Part V of Form 4562. 2011 taxes due Report all other business expenses discussed in this publication on line 32. 2011 taxes due You can only include 50% of your meals and entertainment on that line. 2011 taxes due See your form instructions for more information on how to complete your tax return. 2011 taxes due Both self-employed and an employee. 2011 taxes due   If you are both self-employed and an employee, you must keep separate records for each business activity. 2011 taxes due Report your business expenses for self-employment on Schedule C (Form 1040), Schedule C-EZ (Form 1040), or Schedule F (Form 1040), as discussed earlier. 2011 taxes due Report your business expenses for your work as an employee on Form 2106 or 2106-EZ, as discussed next. 2011 taxes due Employees. 2011 taxes due    If you are an employee, you generally must complete Form 2106 to deduct your travel, transportation, and entertainment expenses. 2011 taxes due However, you can use the shorter Form 2106-EZ instead of Form 2106 if you meet all of the following conditions. 2011 taxes due You are an employee deducting expenses attributable to your job. 2011 taxes due You were not reimbursed by your employer for your expenses (amounts included in box 1 of your Form W-2 are not considered reimbursements). 2011 taxes due If you claim car expenses, you use the standard mileage rate. 2011 taxes due   For more information on how to report your expenses on Forms 2106 and 2106-EZ, see Completing Forms 2106 and 2106-EZ , later. 2011 taxes due Gifts. 2011 taxes due   If you did not receive any reimbursements (or the reimbursements were all included in box 1 of your Form W-2), the only business expense you are claiming is for gifts, and the Special Rules discussed later do not apply to you, do not complete Form 2106 or 2106-EZ. 2011 taxes due Instead, claim the amount of your deductible gifts directly on line 21 of Schedule A (Form 1040). 2011 taxes due Statutory employees. 2011 taxes due    If you received a Form W-2 and the “Statutory employee” box in box 13 was checked, report your income and expenses related to that income on Schedule C (Form 1040) or Schedule C-EZ (Form 1040). 2011 taxes due Do not complete Form 2106 or 2106-EZ. 2011 taxes due   Statutory employees include full-time life insurance salespersons, certain agent or commission drivers, traveling salespersons, and certain homeworkers. 2011 taxes due If you are entitled to a reimbursement from your employer but you do not claim it, you cannot claim a deduction for the expenses to which that unclaimed reimbursement applies. 2011 taxes due Reimbursement for personal expenses. 2011 taxes due    If your employer reimburses you for nondeductible personal expenses, such as for vacation trips, your employer must report the reimbursement as wage income in box 1 of your Form W-2. 2011 taxes due You cannot deduct personal expenses. 2011 taxes due Income-producing property. 2011 taxes due   If you have travel or transportation expenses related to income-producing property, report your deductible expenses on the form appropriate for that activity. 2011 taxes due   For example, if you have rental real estate income and expenses, report your expenses on Schedule E (Form 1040), Supplemental Income and Loss. 2011 taxes due See Publication 527, Residential Rental Property, for more information on the rental of real estate. 2011 taxes due If you have deductible investment-related transportation expenses, report them on Schedule A (Form 1040), line 23. 2011 taxes due Vehicle Provided by Your Employer If your employer provides you with a car, you may be able to deduct the actual expenses of operating that car for business purposes. 2011 taxes due The amount you can deduct depends on the amount that your employer included in your income and the business and personal miles you drove during the year. 2011 taxes due You cannot use the standard mileage rate. 2011 taxes due Value reported on Form W-2. 2011 taxes due   Your employer can figure and report either the actual value of your personal use of the car or the value of the car as if you used it only for personal purposes (100% income inclusion). 2011 taxes due Your employer must separately state the amount if 100% of the annual lease value was included in your income. 2011 taxes due If you are unsure of the amount included on your Form W-2, ask your employer. 2011 taxes due Full value included in your income. 2011 taxes due   You can deduct the value of the business use of an employer-provided car if your employer reported 100% of the value of the car in your income. 2011 taxes due On your 2013 Form W-2, the amount of the value will be included in box 1, Wages, tips, other compensation, and box 14. 2011 taxes due    To claim your expenses, complete Form 2106, Part II, Sections A and C. 2011 taxes due Enter your actual expenses on line 23 of Section C and include the entire value of the employer-provided car on line 25. 2011 taxes due Complete the rest of the form. 2011 taxes due Less than full value included in your income. 2011 taxes due   If less than the full annual lease value of the car was included on your Form W-2, this means that your Form W-2 only includes the value of your personal use of the car. 2011 taxes due Do not enter this value on your Form 2106 because it is not deductible. 2011 taxes due   If you paid any actual costs (that your employer did not provide or reimburse you for) to operate the car, you can deduct the business portion of those costs. 2011 taxes due Examples of costs that you may have are gas, oil, and repairs. 2011 taxes due Complete Form 2106, Part II, Sections A and C. 2011 taxes due Enter your actual costs on line 23 of Section C and leave line 25 blank. 2011 taxes due Complete the rest of the form. 2011 taxes due Reimbursements This section explains what to do when you receive an advance or are reimbursed for any of the employee business expenses discussed in this publication. 2011 taxes due If you received an advance, allowance, or reimbursement for your expenses, how you report this amount and your expenses depends on whether your employer reimbursed you under an accountable plan or a nonaccountable plan. 2011 taxes due This section explains the two types of plans, how per diem and car allowances simplify proving the amount of your expenses, and the tax treatment of your reimbursements and expenses. 2011 taxes due It also covers rules for independent contractors. 2011 taxes due No reimbursement. 2011 taxes due   You are not reimbursed or given an allowance for your expenses if you are paid a salary or commission with the understanding that you will pay your own expenses. 2011 taxes due In this situation, you have no reimbursement or allowance arrangement, and you do not have to read this section on reimbursements. 2011 taxes due Instead, see Completing Forms 2106 and 2106-EZ , later, for information on completing your tax return. 2011 taxes due Reimbursement, allowance, or advance. 2011 taxes due   A reimbursement or other expense allowance arrangement is a system or plan that an employer uses to pay, substantiate, and recover the expenses, advances, reimbursements, and amounts charged to the employer for employee business expenses. 2011 taxes due Arrangements include per diem and car allowances. 2011 taxes due    A per diem allowance is a fixed amount of daily reimbursement your employer gives you for your lodging, meals, and incidental expenses when you are away from home on business. 2011 taxes due (The term “ incidental expenses ” is defined in chapter 1 under Standard Meal Allowance. 2011 taxes due ) A car allowance is an amount your employer gives you for the business use of your car. 2011 taxes due   Your employer should tell you what method of reimbursement is used and what records you must provide. 2011 taxes due Employers. 2011 taxes due   If you are an employer and you reimburse employee business expenses, how you treat this reimbursement on your employee's Form W-2 depends in part on whether you have an accountable plan. 2011 taxes due Reimbursements treated as paid under an accountable plan, as explained next, are not reported as pay. 2011 taxes due Reimbursements treated as paid under nonaccountable plans , as explained later, are reported as pay. 2011 taxes due See Publication 15 (Circular E), Employer's Tax Guide, for information on employee pay. 2011 taxes due Accountable Plans To be an accountable plan, your employer's reimbursement or allowance arrangement must include all of the following rules: Your expenses must have a business connection — that is, you must have paid or incurred deductible expenses while performing services as an employee of your employer. 2011 taxes due You must adequately account to your employer for these expenses within a reasonable period of time. 2011 taxes due You must return any excess reimbursement or allowance within a reasonable period of time. 2011 taxes due “ Adequate accounting ” and “ returning excess reimbursements ” are discussed later. 2011 taxes due An excess reimbursement or allowance is any amount you are paid that is more than the business-related expenses that you adequately accounted for to your employer. 2011 taxes due Reasonable period of time. 2011 taxes due   The definition of reasonable period of time depends on the facts and circumstances of your situation. 2011 taxes due However, regardless of the facts and circumstances of your situation, actions that take place within the times specified in the following list will be treated as taking place within a reasonable period of time. 2011 taxes due You receive an advance within 30 days of the time you have an expense. 2011 taxes due You adequately account for your expenses within 60 days after they were paid or incurred. 2011 taxes due You return any excess reimbursement within 120 days after the expense was paid or incurred. 2011 taxes due You are given a periodic statement (at least quarterly) that asks you to either return or adequately account for outstanding advances and you comply within 120 days of the statement. 2011 taxes due Employee meets accountable plan rules. 2011 taxes due   If you meet the three rules for accountable plans, your employer should not include any reimbursements in your income in box 1 of your Form W-2. 2011 taxes due If your expenses equal your reimbursements, you do not complete Form 2106. 2011 taxes due You have no deduction since your expenses and reimbursement are equal. 2011 taxes due    If your employer included reimbursements in box 1 of your Form W-2 and you meet all the rules for accountable plans, ask your employer for a corrected Form W-2. 2011 taxes due Accountable plan rules not met. 2011 taxes due   Even though you are reimbursed under an accountable plan, some of your expenses may not meet all three rules. 2011 taxes due All reimbursements that fail to meet all three rules for accountable plans are generally treated as having been reimbursed under a nonaccountable plan (discussed later). 2011 taxes due Failure to return excess reimbursements. 2011 taxes due   If you are reimbursed under an accountable plan, but you fail to return, within a reasonable time, any amounts in excess of the substantiated amounts, the amounts paid in excess of the substantiated expenses are treated as paid under a nonaccountable plan. 2011 taxes due See Reasonable period of time , earlier, and Returning Excess Reimbursements , later. 2011 taxes due Reimbursement of nondeductible expenses. 2011 taxes due   You may be reimbursed under your employer's accountable plan for expenses related to that employer's business, some of which are deductible as employee business expenses and some of which are not deductible. 2011 taxes due The reimbursements you receive for the nondeductible expenses do not meet rule (1) for accountable plans, and they are treated as paid under a nonaccountable plan. 2011 taxes due Example. 2011 taxes due Your employer's plan reimburses you for travel expenses while away from home on business and also for meals when you work late at the office, even though you are not away from home. 2011 taxes due The part of the arrangement that reimburses you for the nondeductible meals when you work late at the office is treated as paid under a nonaccountable plan. 2011 taxes due The employer makes the decision whether to reimburse employees under an accountable plan or a nonaccountable plan. 2011 taxes due If you are an employee who receives payments under a nonaccountable plan, you cannot convert these amounts to payments under an accountable plan by voluntarily accounting to your employer for the expenses and voluntarily returning excess reimbursements to the employer. 2011 taxes due Adequate Accounting One of the rules for an accountable plan is that you must adequately account to your employer for your expenses. 2011 taxes due You adequately account by giving your employer a statement of expense, an account book, a diary, or a similar record in which you entered each expense at or near the time you had it, along with documentary evidence (such as receipts) of your travel, mileage, and other employee business expenses. 2011 taxes due (See Table 5-1 in chapter 5 for details you need to enter in your record and documents you need to prove certain expenses. 2011 taxes due ) A per diem or car allowance satisfies the adequate accounting requirement under certain conditions. 2011 taxes due See Per Diem and Car Allowances , later. 2011 taxes due You must account for all amounts you received from your employer during the year as advances, reimbursements, or allowances. 2011 taxes due This includes amounts you charged to your employer by credit card or other method. 2011 taxes due You must give your employer the same type of records and supporting information that you would have to give to the IRS if the IRS questioned a deduction on your return. 2011 taxes due You must pay back the amount of any reimbursement or other expense allowance for which you do not adequately account or that is more than the amount for which you accounted. 2011 taxes due Per Diem and Car Allowances If your employer reimburses you for your expenses using a per diem or a car allowance, you can generally use the allowance as proof for the amount of your expenses. 2011 taxes due A per diem or car allowance satisfies the adequate accounting requirements for the amount of your expenses only if all the following conditions apply. 2011 taxes due Your employer reasonably limits payments of your expenses to those that are ordinary and necessary in the conduct of the trade or business. 2011 taxes due The allowance is similar in form to and not more than the federal rate (defined later). 2011 taxes due You prove the time (dates), place, and business purpose of your expenses to your employer (as explained in Table 5-1 ) within a reasonable period of time. 2011 taxes due You are not related to your employer (as defined next). 2011 taxes due If you are related to your employer, you must be able to prove your expenses to the IRS even if you have already adequately accounted to your employer and returned any excess reimbursement. 2011 taxes due If the IRS finds that an employer's travel allowance practices are not based on reasonably accurate estimates of travel costs (including recognition of cost differences in different areas for per diem amounts), you will not be considered to have accounted to your employer. 2011 taxes due In this case, you must be able to prove your expenses to the IRS. 2011 taxes due Related to employer. 2011 taxes due   You are related to your employer if: Your employer is your brother or sister, half brother or half sister, spouse, ancestor, or lineal descendant, Your employer is a corporation in which you own, directly or indirectly, more than 10% in value of the outstanding stock, or Certain relationships (such as grantor, fiduciary, or beneficiary) exist between you, a trust, and your employer. 2011 taxes due You may be considered to indirectly own stock, for purposes of (2), if you have an interest in a corporation, partnership, estate, or trust that owns the stock or if a member of your family or your partner owns the stock. 2011 taxes due The federal rate. 2011 taxes due   The federal rate can be figured using any one of the following methods. 2011 taxes due For per diem amounts: The regular federal per diem rate. 2011 taxes due The standard meal allowance. 2011 taxes due The high-low rate. 2011 taxes due For car expenses: The standard mileage rate. 2011 taxes due A fixed and variable rate (FAVR). 2011 taxes due    For per diem amounts, use the rate in effect for the area where you stop for sleep or rest. 2011 taxes due Regular federal per diem rate. 2011 taxes due   The regular federal per diem rate is the highest amount that the federal government will pay to its employees for lodging, meals, and incidental expenses (or meals and incidental expenses only) while they are traveling away from home in a particular area. 2011 taxes due The rates are different for different locations. 2011 taxes due Your employer should have these rates available. 2011 taxes due You can also find federal per diem rates at www. 2011 taxes due gsa. 2011 taxes due gov/perdiem. 2011 taxes due The standard meal allowance. 2011 taxes due   The standard meal allowance (discussed in chapter 1) is the federal rate for meals and incidental expenses (M&IE). 2011 taxes due The rate for most small localities in the United States is $46 a day. 2011 taxes due Most major cities and many other localities qualify for higher rates. 2011 taxes due You can find this information on the Internet at www. 2011 taxes due gsa. 2011 taxes due gov/perdiem. 2011 taxes due   You receive an allowance only for meals and incidental expenses when your employer does one of the following. 2011 taxes due Provides you with lodging (furnishes it in kind). 2011 taxes due Reimburses you, based on your receipts, for the actual cost of your lodging. 2011 taxes due Pays the hotel, motel, etc. 2011 taxes due , directly for your lodging. 2011 taxes due Does not have a reasonable belief that you had (or will have) lodging expenses, such as when you stay with friends or relatives or sleep in the cab of your truck. 2011 taxes due Figures the allowance on a basis similar to that used in computing your compensation, such as number of hours worked or miles traveled. 2011 taxes due High-low rate. 2011 taxes due   This is a simplified method of computing the federal per diem rate for travel within the continental United States. 2011 taxes due It eliminates the need to keep a current list of the per diem rates for each city. 2011 taxes due   Under the high-low method, the per diem amount for travel during January through September of 2013 is $242 (including $65 for M&IE) for certain high-cost locations. 2011 taxes due All other areas have a per diem amount of $163 (including $52 for M&IE). 2011 taxes due For more information, see Notice 2012-63, which can be found on the Internet at www. 2011 taxes due irs. 2011 taxes due gov/irb/2012-42_IRB/ar12. 2011 taxes due html. 2011 taxes due    Effective October 1, 2013, the per diem rate for certain high-cost locations increased to $251 (including $65 for M&IE). 2011 taxes due The rate for all other locations increased to $170 (including $52 for M&IE). 2011 taxes due Employers who did not use the high-low method during the first 9 months of 2013 cannot begin to use it before 2014. 2011 taxes due For more information, see Notice 2013-65, which can be found on the Internet at www. 2011 taxes due irs. 2011 taxes due gov/pub/irs-drop/n-13–65. 2011 taxes due pdf and Revenue Procedure 2011-47 at www. 2011 taxes due irs. 2011 taxes due gov/irb/2011-42_IRB/ar12. 2011 taxes due html. 2011 taxes due Prorating the standard meal allowance on partial days of travel. 2011 taxes due   The standard meal allowance is for a full 24-hour day of travel. 2011 taxes due If you travel for part of a day, such as on the days you depart and return, you must prorate the full-day M&IE rate. 2011 taxes due This rule also applies if your employer uses the regular federal per diem rate or the high-low rate. 2011 taxes due   You can use either of the following methods to figure the federal M&IE for that day. 2011 taxes due Method 1: For the day you depart, add 3/4 of the standard meal allowance amount for that day. 2011 taxes due For the day you return, add 3/4 of the standard meal allowance amount for the preceding day. 2011 taxes due Method 2: Prorate the standard meal allowance using any method you consistently apply in accordance with reasonable business practice. 2011 taxes due For example, an employer can treat 2 full days of per diem (that includes M&IE) paid for travel away from home from 9 a. 2011 taxes due m. 2011 taxes due of one day to 5 p. 2011 taxes due m. 2011 taxes due of the next day as being no more than the federal rate. 2011 taxes due This is true even though a federal employee would be limited to a reimbursement of M&IE for only 1½ days of the federal M&IE rate. 2011 taxes due The standard mileage rate. 2011 taxes due   This is a set rate per mile that you can use to compute your deductible car expenses. 2011 taxes due For 2013, the standard mileage rate for the cost of operating your car for business use is 56½ cents per mile. 2011 taxes due Fixed and variable rate (FAVR). 2011 taxes due   This is an allowance your employer may use to reimburse your car expenses. 2011 taxes due Under this method, your employer pays an allowance that includes a combination of payments covering fixed and variable costs, such as a cents-per-mile rate to cover your variable operating costs (such as gas, oil, etc. 2011 taxes due ) plus a flat amount to cover your fixed costs (such as depreciation (or lease payments), insurance, etc. 2011 taxes due ). 2011 taxes due If your employer chooses to use this method, your employer will request the necessary records from you. 2011 taxes due Reporting your expenses with a per diem or car allowance. 2011 taxes due   If your reimbursement is in the form of an allowance received under an accountable plan, the following facts affect your reporting. 2011 taxes due The federal rate. 2011 taxes due Whether the allowance or your actual expenses were more than the federal rate. 2011 taxes due The following discussions explain where to report your expenses depending upon how the amount of your allowance compares to the federal rate. 2011 taxes due Allowance less than or equal to the federal rate. 2011 taxes due   If your allowance is less than or equal to the federal rate, the allowance will not be included in box 1 of your Form W-2. 2011 taxes due You do not need to report the related expenses or the allowance on your return if your expenses are equal to or less than the allowance. 2011 taxes due   However, if your actual expenses are more than your allowance, you can complete Form 2106 and deduct the excess amount on Schedule A (Form 1040). 2011 taxes due If you are using actual expenses, you must be able to prove to the IRS the total amount of your expenses and reimbursements for the entire year. 2011 taxes due If you are using the standard meal allowance or the standard mileage rate, you do not have to prove that amount. 2011 taxes due Example 1. 2011 taxes due In April, Jeremy takes a 2-day business trip to Denver. 2011 taxes due The federal rate for Denver is $215 per day. 2011 taxes due As required by his employer's accountable plan, he accounts for the time (dates), place, and business purpose of the trip. 2011 taxes due His employer reimburses him $215 a day ($430 total) for living expenses. 2011 taxes due Jeremy's living expenses in Denver are not more than $215 a day. 2011 taxes due Jeremy's employer does not include any of the reimbursement on his Form W-2 and Jeremy does not deduct the expenses on his return. 2011 taxes due Example 2. 2011 taxes due In June, Matt takes a 2-day business trip to Boston. 2011 taxes due Matt's employer uses the high-low method to reimburse employees. 2011 taxes due Since Boston is a high-cost area, Matt is given an advance of $242 a day ($484 total) for his lodging, meals, and incidental expenses. 2011 taxes due Matt's actual expenses totaled $700. 2011 taxes due Since Matt's $700 of expenses are more than his $484 advance, he includes the excess expenses when he itemizes his deductions. 2011 taxes due Matt completes Form 2106 (showing all of his expenses and reimbursements). 2011 taxes due He must also allocate his reimbursement between his meals and other expenses as discussed later under Completing Forms 2106 and 2106-EZ . 2011 taxes due Example 3. 2011 taxes due Nicole drives 10,000 miles in 2013 for business. 2011 taxes due Under her employer's accountable plan, she accounts for the time (dates), place, and business purpose of each trip. 2011 taxes due Her employer pays her a mileage allowance of 40 cents a mile. 2011 taxes due Since Nicole's $5,650 expense computed under the standard mileage rate (10,000 miles x 56½ cents) is more than her $4,000 reimbursement (10,000 miles × 40 cents), she itemizes her deductions to claim the excess expense. 2011 taxes due Nicole completes Form 2106 (showing all her expenses and reimbursements) and enters $1,650 ($5,650 − $4,000) as an itemized deduction. 2011 taxes due Allowance more than the federal rate. 2011 taxes due   If your allowance is more than the federal rate, your employer must include the allowance amount up to the federal rate in box 12 of your Form W-2. 2011 taxes due This amount is not taxable. 2011 taxes due However, the excess allowance will be included in box 1 of your Form W-2. 2011 taxes due You must report this part of your allowance as if it were wage income. 2011 taxes due   If your actual expenses are less than or equal to the federal rate, you do not complete Form 2106 or claim any of your expenses on your return. 2011 taxes due   However, if your actual expenses are more than the federal rate, you can complete Form 2106 and deduct those excess expenses. 2011 taxes due You must report on Form 2106 your reimbursements up to the federal rate (as shown in box 12 of your Form W-2) and all your expenses. 2011 taxes due You should be able to prove these amounts to the IRS. 2011 taxes due Example 1. 2011 taxes due Laura lives and works in Austin. 2011 taxes due In July her employer sent her to Albuquerque for 4 days on business. 2011 taxes due Laura's employer paid the hotel directly for her lodging and reimbursed Laura $65 a day ($260 total) for meals and incidental expenses. 2011 taxes due Laura's actual meal expenses were not more than the federal rate for Albuquerque, which is $56 per day. 2011 taxes due Table 6-1. 2011 taxes due Reporting Travel, Entertainment, Gift, and Car Expenses and Reimbursements IF the type of reimbursement (or  other expense allowance)  arrangement is under: THEN the employer reports on Form W-2: AND the employee reports on  Form 2106: * An accountable plan with: Actual expense reimbursement: Adequate accounting made and excess returned. 2011 taxes due No amount. 2011 taxes due No amount. 2011 taxes due Actual expense reimbursement: Adequate accounting and return of excess both required but excess not returned. 2011 taxes due The excess amount as wages in box 1. 2011 taxes due No amount. 2011 taxes due Per diem or mileage allowance up to the federal rate: Adequate accounting made and excess returned. 2011 taxes due No amount. 2011 taxes due All expenses and reimbursements only if excess expenses are claimed. 2011 taxes due Otherwise, form is not filed. 2011 taxes due Per diem or mileage allowance up to the federal rate: Adequate accounting and return of excess both required but excess not returned. 2011 taxes due The excess amount as wages in box 1. 2011 taxes due The amount up to the federal rate is reported only in box 12—it is not reported in box 1. 2011 taxes due No amount. 2011 taxes due Per diem or mileage allowance exceeds the federal rate: Adequate accounting up to the federal rate only and excess not returned. 2011 taxes due The excess amount as wages in box 1. 2011 taxes due The amount up to the federal rate is reported only in box 12—it is not reported in box 1. 2011 taxes due All expenses (and reimbursements reported on Form W-2, box 12) only if expenses in excess of the federal rate are claimed. 2011 taxes due Otherwise, form is not filed. 2011 taxes due A nonaccountable plan with: Either adequate accounting or return of excess, or both, not required by plan. 2011 taxes due The entire amount as wages in box 1. 2011 taxes due All expenses. 2011 taxes due No reimbursement plan: The entire amount as wages in box 1. 2011 taxes due All expenses. 2011 taxes due * You may be able to use Form 2106-EZ. 2011 taxes due See Completing Forms 2106 and 2106-EZ . 2011 taxes due Her employer included the $36 that was more than the federal rate (($65 − $56) × 4) in box 1 of Laura's Form W-2. 2011 taxes due Her employer shows $224 ($56 a day × 4) in box 12 of her Form W-2. 2011 taxes due This amount is not included in Laura's income. 2011 taxes due Laura does not have to complete Form 2106; however, she must include the $36 in her gross income as wages (by reporting the total amount shown in box 1 of her Form W-2). 2011 taxes due Example 2. 2011 taxes due Joe also lives in Austin and works for the same employer as Laura. 2011 taxes due In May the employer sent Joe to San Diego for 4 days and paid the hotel directly for Joe's hotel bill. 2011 taxes due The employer reimbursed Joe $75 a day for his meals and incidental expenses. 2011 taxes due The federal rate for San Diego is $71 a day. 2011 taxes due Joe can prove that his actual meal expenses totaled $380. 2011 taxes due His employer's accountable plan will not pay more than $75 a day for travel to San Diego, so Joe does not give his employer the records that prove that he actually spent $380. 2011 taxes due However, he does account for the time, place, and business purpose of the trip. 2011 taxes due This is Joe's only business trip this year. 2011 taxes due Joe was reimbursed $300 ($75 × 4 days), which is $16 more than the federal rate of $284 ($71 × 4 days). 2011 taxes due The employer includes the $16 as income on Joe's Form W-2 in box 1. 2011 taxes due The employer also enters $284 in box 12 of Joe's Form W-2. 2011 taxes due Joe completes Form 2106 to figure his deductible expenses. 2011 taxes due He enters the total of his actual expenses for the year ($380) on Form 2106. 2011 taxes due He also enters the reimbursements that were not included in his income ($284). 2011 taxes due His total deductible expense, before the 50% limit, is $96. 2011 taxes due After he figures the 50% limit on his unreimbursed meals and entertainment, he will include the balance, $48, as an itemized deduction. 2011 taxes due Example 3. 2011 taxes due Debbie drives 10,000 miles in 2013 for business. 2011 taxes due Under her employer's accountable plan, she gets reimbursed 60 cents a mile, which is more than the standard mileage rate. 2011 taxes due Her total reimbursement is $6,000. 2011 taxes due Debbie's employer must include the reimbursement amount up to the standard mileage rate, $5,650 (10,000 × 56½ cents), in box 12 of her Form W-2. 2011 taxes due That amount is not taxable. 2011 taxes due Her employer must also include $350 ($6,000 − $5,650) in box 1 of her Form W-2. 2011 taxes due This is the reimbursement that is more than the standard mileage rate. 2011 taxes due If Debbie's expenses are equal to or less than the standard mileage rate, she would not complete Form 2106. 2011 taxes due If her expenses are more than the standard mileage rate, she would complete Form 2106 and report her total expenses and reimbursement (shown in box 12 of her Form W-2). 2011 taxes due She would then claim the excess expenses as an itemized deduction. 2011 taxes due Returning Excess Reimbursements Under an accountable plan, you are required to return any excess reimbursement or other expense allowances for your business expenses to the person paying the reimbursement or allowance. 2011 taxes due Excess reimbursement means any amount for which you did not adequately account within a reasonable period of time. 2011 taxes due For example, if you received a travel advance and you did not spend all the money on business-related expenses or you do not have proof of all your expenses, you have an excess reimbursement. 2011 taxes due “ Adequate accounting ” and “ reasonable period of time ” were discussed earlier in this chapter. 2011 taxes due Travel advance. 2011 taxes due   You receive a travel advance if your employer provides you with an expense allowance before you actually have the expense, and the allowance is reasonably expected to be no more than your expense. 2011 taxes due Under an accountable plan, you are required to adequately account to your employer for this advance and to return any excess within a reasonable period of time. 2011 taxes due   If you do not adequately account for or do not return any excess advance within a reasonable period of time, the amount you do not account for or return will be treated as having been paid under a nonaccountable plan (discussed later). 2011 taxes due Unproved amounts. 2011 taxes due   If you do not prove that you actually traveled on each day for which you received a per diem or car allowance (proving the elements described in Table 5-1 ), you must return this unproved amount of the travel advance within a reasonable period of time. 2011 taxes due If you do not do this, the unproved amount will be considered paid under a nonaccountable plan (discussed later). 2011 taxes due Per diem allowance more than federal rate. 2011 taxes due   If your employer's accountable plan pays you an allowance that is higher than the federal rate, you do not have to return the difference between the two rates for the period you can prove business-related travel expenses. 2011 taxes due However, the difference will be reported as wages on your Form W-2. 2011 taxes due This excess amount is considered paid under a nonaccountable plan (discussed later). 2011 taxes due Example. 2011 taxes due Your employer sends you on a 5-day business trip to Phoenix in March 2013 and gives you a $400 ($80 × 5 days) advance to cover your meals and incidental expenses. 2011 taxes due The federal per diem for meals and incidental expenses for Phoenix is $71. 2011 taxes due Your trip lasts only 3 days. 2011 taxes due Under your employer's accountable plan, you must return the $160 ($80 × 2 days) advance for the 2 days you did not travel. 2011 taxes due For the 3 days you did travel you do not have to return the $27 difference between the allowance you received and the federal rate for Phoenix (($80 − $71) × 3 days). 2011 taxes due However, the $27 will be reported on your Form W-2 as wages. 2011 taxes due Nonaccountable Plans A nonaccountable plan is a reimbursement or expense allowance arrangement that does not meet one or more of the three rules listed earlier under Accountable Plans. 2011 taxes due In addition, even if your employer has an accountable plan, the following payments will be treated as being paid under a nonaccountable plan: Excess reimbursements you fail to return to your employer, and Reimbursement of nondeductible expenses related to your employer's business. 2011 taxes due See Reimbursement of nondeductible expenses , earlier, under Accountable Plans. 2011 taxes due An arrangement that repays you for business expenses by reducing the amount reported as your wages, salary, or other pay will be treated as a nonaccountable plan. 2011 taxes due This is because you are entitled to receive the full amount of your pay whether or not you have any business expenses. 2011 taxes due If you are not sure if the reimbursement or expense allowance arrangement is an accountable or nonaccountable plan, ask your employer. 2011 taxes due Reporting your expenses under a nonaccountable plan. 2011 taxes due   Your employer will combine the amount of any reimbursement or other expense allowance paid to you under a nonaccountable plan with your wages, salary, or other pay. 2011 taxes due Your employer will report the total in box 1 of your Form W-2. 2011 taxes due    You must complete Form 2106 or 2106-EZ and itemize your deductions to deduct your expenses for travel, transportation, meals, or entertainment. 2011 taxes due Your meal and entertainment expenses will be subject to the 50% limit discussed in chapter 2. 2011 taxes due Also, your total expenses will be subject to the 2%-of-adjusted-gross-income limit that applies to most miscellaneous itemized deductions. 2011 taxes due Example 1. 2011 taxes due Kim's employer gives her $1,000 a month ($12,000 total for the year) for her business expenses. 2011 taxes due Kim does not have to provide any proof of her expenses to her employer, and Kim can keep any funds that she does not spend. 2011 taxes due Kim is being reimbursed under a nonaccountable plan. 2011 taxes due Her employer will include the $12,000 on Kim's Form W-2 as if it were wages. 2011 taxes due If Kim wants to deduct her business expenses, she must complete Form 2106 or 2106-EZ and itemize her deductions. 2011 taxes due Example 2. 2011 taxes due Kevin is paid $2,000 a month by his employer. 2011 taxes due On days that he travels away from home on business, his employer designates $50 a day of his salary as paid to reimburse his travel expenses. 2011 taxes due Because his employer would pay Kevin his monthly salary whether or not he was traveling away from home, the arrangement is a nonaccountable plan. 2011 taxes due No part of the $50 a day designated by his employer is treated as paid under an accountable plan. 2011 taxes due Rules for Independent Contractors and Clients This section provides rules for independent contractors who incur expenses on behalf of a client or customer. 2011 taxes due The rules cover the reporting and substantiation of certain expenses discussed in this publication, and they affect both independent contractors and their clients or customers. 2011 taxes due You are considered an independent contractor if you are self-employed and you perform services for a customer or client. 2011 taxes due Accounting to Your Client If you received a reimbursement or an allowance for travel, entertainment, or gift expenses that you incurred on behalf of a client, you should provide an adequate accounting of these expenses to your client. 2011 taxes due If you do not account to your client for these expenses, you must include any reimbursements or allowances in income. 2011 taxes due You must keep adequate records of these expenses whether or not you account to your client for these expenses. 2011 taxes due If you do not separately account for and seek reimbursement for meals and entertainment in connection with providing services for a client, you are subject to the 50% limit on those expenses. 2011 taxes due See 50% Limit in chapter 2. 2011 taxes due Adequate accounting. 2011 taxes due   As a self-employed person, you adequately account by reporting your actual expenses. 2011 taxes due You should follow the recordkeeping rules in chapter 5 . 2011 taxes due How to report. 2011 taxes due   For information on how to report expenses on your tax return, see Self-employed at the beginning of this chapter. 2011 taxes due Required Records for Clients or Customers If you are a client or customer, you generally do not have to keep records to prove the reimbursements or allowances you give, in the course of your business, to an independent contractor for travel or gift expenses incurred on your behalf. 2011 taxes due However, you must keep records if: You reimburse the contractor for entertainment expenses incurred on your behalf, and The contractor adequately accounts to you for these expenses. 2011 taxes due Contractor adequately accounts. 2011 taxes due   If the contractor adequately accounts to you for entertainment expenses, you (the client or customer) must keep records documenting each element of the expense, as explained in chapter 5 . 2011 taxes due Use your records as proof for a deduction on your tax return. 2011 taxes due If entertainment expenses are accounted for separately, you are subject to the 50% limit on entertainment. 2011 taxes due If the contractor adequately accounts to you for reimbursed amounts, you do not have to report the amounts on an information return. 2011 taxes due Contractor does not adequately account. 2011 taxes due    If the contractor does not adequately account to you for allowances or reimbursements of entertainment expenses, you do not have to keep records of these items. 2011 taxes due You are not subject to the 50% limit on entertainment in this case. 2011 taxes due You can deduct the reimbursements or allowances as payment for services if they are ordinary and necessary business expenses. 2011 taxes due However, you must file Form 1099-MISC to report amounts paid to the independent contractor if the total of the reimbursements and any other fees is $600 or more during the calendar year. 2011 taxes due How To Use Per Diem Rate Tables This section contains information about the per diem rate substantiation methods available and the choice of rates you must make for the last 3 months of the year. 2011 taxes due The Two Substantiation Methods High-low method. 2011 taxes due   IRS notices list the localities that are treated under the high-low substantiation method as high-cost localities for all or part of the year. 2011 taxes due Notice 2012–63, available at www. 2011 taxes due irs. 2011 taxes due gov/irb/2012–42_IRB/ar12. 2011 taxes due html, lists the localities that are eligible for $242 ($65 meals and incidental expenses (M&IE)) per diem, effective October 1, 2012. 2011 taxes due For travel on or after October 1, 2012, all other localities within CONUS are eligible for $163 ($52 M&IE) per diem under the high-low method. 2011 taxes due   Notice 2013–65, available at www. 2011 taxes due irs. 2011 taxes due gov/pub/irs-drop/n-13–65. 2011 taxes due pdf, lists the localities that are eligible for $251 ($65 M&IE) per diem, effective October 1, 2013. 2011 taxes due For travel on or after October 1, 2013, the per diem for all other localities increased to $170 ($52 M&IE). 2011 taxes due Regular federal per diem rate method. 2011 taxes due   Regular federal per diem rates are published by the General Services Administration (GSA). 2011 taxes due Both tables include the separate rate for meals and incidental expenses (M&IE) for each locality. 2011 taxes due The rates listed for FY2013 at www. 2011 taxes due gsa. 2011 taxes due gov/perdiem are effective October 1, 2012 and those listed for FY2014 are effective October 1, 2013. 2011 taxes due The standard rate for all locations within CONUS not specifically listed for FY2013 is $123 ($77 for lodging and $46 for M&IE). 2011 taxes due For FY2014, this rate increased to $129 ($83 for lodging and $46 for M&IE). 2011 taxes due Transition Rules The transition period covers the last 3 months of the calendar year, from the time that new rates are effective (generally October 1) through December 31. 2011 taxes due During this period, you generally may change to the new rates or finish out the year with the rates you had been using. 2011 taxes due High-low method. 2011 taxes due   If you use the high-low substantiation method, when new rates become effective (generally October 1) you can either continue with the rates you used for the first part of the year or change to the new rates. 2011 taxes due However, you must continue using the high-low method for the rest of the calendar year (through December 31). 2011 taxes due If you are an employer, you must use the same rates for all employees reimbursed under the high-low method during that calendar year. 2011 taxes due   The new rates and localities for the high-low method are included each year in a notice that is generally published in mid-to-late-September. 2011 taxes due You can find the notice in the weekly Internal Revenue Bulletin (IRB) on the Internet at www. 2011 taxes due irs. 2011 taxes due gov/irb. 2011 taxes due Federal per diem rate method. 2011 taxes due   New CONUS per diem rates become effective on October 1 of each year and remain in effect through September 30 of the following year. 2011 taxes due Employees being reimbursed under the per diem rate method during the first 9 months of a year (January 1–September 30) must continue under the same method through the end of that calendar year (December 31). 2011 taxes due However, for travel by these employees from October 1 through December 31, you can choose to continue using the same per diem rates or use the new rates. 2011 taxes due   The new federal CONUS per diem rates are published each year, generally early in September, on the Internet. 2011 taxes due Go to www. 2011 taxes due gsa. 2011 taxes due gov/perdiem. 2011 taxes due Per diem rates for localities listed for FY2014 may change at any time. 2011 taxes due To be sure you have the most current rate, check www. 2011 taxes due gsa. 2011 taxes due gov/perdiem. 2011 taxes due Completing Forms 2106 and 2106-EZ This section briefly describes how employees complete Forms 2106 and 2106-EZ. 2011 taxes due Table 6-1 explains what the employer reports on Form W-2 and what the employee reports on Form 2106. 2011 taxes due The instructions for the forms have more information on completing them. 2011 taxes due If you are self-employed, do not file Form 2106 or 2106-EZ. 2011 taxes due Report your expenses on Schedule C (Form 1040), Schedule C-EZ (Form 1040), or Schedule F (Form 1040). 2011 taxes due See the instructions for the form that you must file. 2011 taxes due Form 2106-EZ. 2011 taxes due   You may be able to use the shorter Form 2106-EZ to claim your employee business expenses. 2011 taxes due You can use this form if you meet all the following conditions. 2011 taxes due You are an employee deducting ordinary and necessary expenses attributable to your job. 2011 taxes due You were not reimbursed by your employer for your expenses (amounts included in box 1 of your Form W-2 are not considered reimbursements). 2011 taxes due If you are claiming car expenses, you are using the standard mileage rate. 2011 taxes due Car expenses. 2011 taxes due   If you used a car to perform your job as an employee, you may be able to deduct certain car expenses. 2011 taxes due These are generally figured on Form 2106, Part II, and then claimed on Form 2106, Part I, line 1, Column A. 2011 taxes due Car expenses using the standard mileage rate can also be figured on Form 2106-EZ by completing Part II and Part I, line 1. 2011 taxes due Information on use of cars. 2011 taxes due   If you claim any deduction for the business use of a car, you must answer certain questions and provide information about the use of the car. 2011 taxes due The information relates to the following items. 2011 taxes due Date placed in service. 2011 taxes due Mileage (total, business, commuting, and other personal mileage). 2011 taxes due Percentage of business use. 2011 taxes due After-work use. 2011 taxes due Use of other vehicles. 2011 taxes due Whether you have evidence to support the deduction. 2011 taxes due Whether or not the evidence is written. 2011 taxes due Employees must complete Form 2106, Part II, Section A, or Form 2106-EZ, Part II, to provide this information. 2011 taxes due Standard mileage rate. 2011 taxes due   If you claim a deduction based on the standard mileage rate instead of your actual expenses, you must complete Form 2106, Part II, Section B. 2011 taxes due The amount on line 22 (Section B) is carried to Form 2106, Part I, line 1. 2011 taxes due In addition, on Part 1, line 2, you can deduct parking fees and tolls that apply to the business use of the car. 2011 taxes due If you file Form 2106-EZ, complete Part I, line 1, for the standard mileage rate and line 2 for parking fees and tolls. 2011 taxes due See Standard Mileage Rate in chapter 4 for information on using this rate. 2011 taxes due Actual expenses. 2011 taxes due   If you claim a deduction based on actual car expenses, you cannot use Form 2106-EZ. 2011 taxes due You must complete Form 2106, Part II, Section C. 2011 taxes due In addition, unless you lease your car, you must complete Section D to show your depreciation deduction and any section 179 deduction you claim. 2011 taxes due   If you are still using a car that is fully depreciated, continue to complete Section C. 2011 taxes due Since you have no depreciation deduction, enter zero on line 28. 2011 taxes due In this case, do not complete Section D. 2011 taxes due Car rentals. 2011 taxes due   If you claim car rental expenses on Form 2106, line 24a, you may have to reduce that expense by an inclusion amount as described in chapter 4. 2011 taxes due If so, you can show your car expenses and any inclusion amount as follows. 2011 taxes due Compute the inclusion amount without taking into account your business use percentage for the tax year. 2011 taxes due Report the inclusion amount from (1) on Form 2106, Part II, line 24b. 2011 taxes due Report on line 24c the net amount of car rental expenses (total car rental expenses minus the inclusion amount computed in (1)). 2011 taxes due The net amount of car rental expenses will be adjusted on Form 2106, Part II, line 27, to reflect the percentage of business use for the tax year. 2011 taxes due Transportation expenses. 2011 taxes due   Show your transportation expenses that did not involve overnight travel on Form 2106, line 2, Column A, or on Form 2106-EZ, Part I, line 2. 2011 taxes due Also include on this line business expenses you have for parking fees and tolls. 2011 taxes due Do not include expenses of operating your car or expenses of commuting between your home and work. 2011 taxes due Employee business expenses other than meals and entertainment. 2011 taxes due   Show your other employee business expenses on Form 2106, lines 3 and 4, Column A, or Form 2106-EZ, lines 3 and 4. 2011 taxes due Do not include expenses for meals and entertainment on those lines. 2011 taxes due Line 4 is for expenses such as gifts, educational expenses (tuition and books), office-in-the-home expenses, and trade and professional publications. 2011 taxes due    If line 4 expenses are the only ones you are claiming, you received no reimbursements (or the reimbursements were all included in box 1 of your Form W-2), and the Special Rules discussed later do not apply to you, do not complete Form 2106 or 2106-EZ. 2011 taxes due Claim these amounts directly on Schedule A (Form 1040), line 21. 2011 taxes due List the type and amount of each expense on the dotted lines and include the total on line 21. 2011 taxes due Meal and entertainment expenses. 2011 taxes due   Show the full amount of your expenses for business-related meals and entertainment on Form 2106, line 5, Column B. 2011 taxes due Include meals while away from your tax home overnight and other business meals and entertainment. 2011 taxes due Enter 50% of the line 8, Column B, meal and entertainment expenses on line 9, Column B. 2011 taxes due   If you file Form 2106-EZ, enter the full amount of your meals and entertainment on the line to the left of line 5 and multiply the total by 50%. 2011 taxes due Enter the result on line 5. 2011 taxes due Hours of service limits. 2011 taxes due   If you are subject to the Department of Transportation's “hours of service” limits (as explained earlier under Individuals subject to “hours of service” limits in chapter 2), use 80% instead of 50% for meals while away from your tax home. 2011 taxes due Reimbursements. 2011 taxes due   Enter on Form 2106, line 7 (you cannot use Form 2106-EZ) the amounts your employer (or third party) reimbursed you that were not reported to you in box 1 of your Form W-2. 2011 taxes due This includes any amount reported under code L in box 12 of Form W-2. 2011 taxes due Allocating your reimbursement. 2011 taxes due   If you were reimbursed under an accountable plan and want to deduct excess expenses that were not reimbursed, you may have to allocate your reimbursement. 2011 taxes due This is necessary when your employer pays your reimbursement in the following manner: Pays you a single amount that covers meals and/or entertainment, as well as other business expenses, and Does not clearly identify how much is for deductible meals and/or entertainment. 2011 taxes due You must allocate that single payment so that you know how much to enter on Form 2106, line 7, Column A and Column B. 2011 taxes due Example. 2011 taxes due Rob's employer paid him an expense allowance of $12,000 this year under an accountable plan. 2011 taxes due The $12,000 payment consisted of $5,000 for airfare and $7,000 for meals, entertainment, and car expenses. 2011 taxes due The employer did not clearly show how much of the $7,000 was for the cost of deductible meals and entertainment. 2011 taxes due Rob actually spent $14,000 during the year ($5,500 for airfare, $4,500 for meals and entertainment, and $4,000 for car expenses). 2011 taxes due Since the airfare allowance was clearly identified, Rob knows that $5,000 of the payment goes in Column A, line 7, of Form 2106. 2011 taxes due To allocate the remaining $7,000, Rob uses the worksheet from the Instructions for Form 2106. 2011 taxes due His completed worksheet follows. 2011 taxes due Reimbursement Allocation Worksheet (Keep for your records)   1. 2011 taxes due Enter the total amount of reimbursements your employer gave you that were not reported to you in box 1 of Form W-2 $7,000   2. 2011 taxes due Enter the total amount of your expenses for the periods covered by this reimbursement 8,500   3. 2011 taxes due Of the amount on line 2, enter your total expense for meals and entertainment 4,500   4. 2011 taxes due Divide line 3 by line 2. 2011 taxes due Enter the result as a decimal (rounded to at least three places) . 2011 taxes due 529   5. 2011 taxes due Multiply line 1 by line 4. 2011 taxes due Enter the result here and in Column B, line 7 3,703   6. 2011 taxes due Subtract line 5 from line 1. 2011 taxes due Enter the result here and in Column A, line 7 $3,297 On line 7 of Form 2106, Rob enters $8,297 ($5,000 airfare and $3,297 of the $7,000) in Column A and $3,703 (of the $7,000) in Column B. 2011 taxes due After you complete the form. 2011 taxes due   After you have completed your Form 2106 or 2106-EZ, follow the directions on that form to deduct your expenses on the appropriate line of your tax return. 2011 taxes due For most taxpayers, this is line 21 of Schedule A (Form 1040). 2011 taxes due However, if you are a government official paid on a fee basis, a performing artist, an Armed Forces reservist, or a disabled employee with impairment-related work expenses, see Special Rules , later. 2011 taxes due Limits on employee business expenses. 2011 taxes due   Your employee business expenses may be subject to either of the limits described next. 2011 taxes due They are figured in the following order on the specified form. 2011 taxes due 1. 2011 taxes due Limit on meals and entertainment. 2011 taxes due   Certain meal and entertainment expenses are subject to a 50% limit. 2011 taxes due If you are an employee, you figure this limit on line 9 of Form 2106 or line 5 of Form 2106-EZ. 2011 taxes due (See 50% Limit in chapter 2. 2011 taxes due ) 2. 2011 taxes due Limit on miscellaneous itemized deductions. 2011 taxes due   If you are an employee, deduct your employee business expenses (as figured on Form 2106 or 2106-EZ) on line 21 of Schedule A (Form 1040). 2011 taxes due Most miscellaneous itemized deductions, including employee business expenses, are subject to a 2%-of-adjusted-gross-income limit. 2011 taxes due This limit is figured on line 26 of Schedule A (Form 1040). 2011 taxes due 3. 2011 taxes due Limit on total itemized deductions. 2011 taxes due   If your adjusted gross income (line 38 of Form 1040) is more than $300,000 ($150,000 if you are married filing separately), the total of certain itemized deductions, including employee business expenses, may be limited. 2011 taxes due See your form instructions for information on how to figure this limit. 2011 taxes due Special Rules This section discusses special rules that apply only to Armed Forces reservists, government officials who are paid on a fee basis, performing artists, and disabled employees with impairment-related work expenses. 2011 taxes due Armed Forces Reservists Traveling More Than 100 Miles From Home If you are a member of a reserve component of the Armed Forces of the United States and you travel more than 100 miles away from home in connection with your performance of services as a member of the reserves, you can deduct your travel expenses as an adjustment to gross income rather than as a miscellaneous itemized deduction. 2011 taxes due The amount of expenses you can deduct as an adjustment to gross income is limited to the regular federal per diem rate (for lodging, meals, and incidental expenses) and the standard mileage rate (for car expenses) plus any parking fees, ferry fees, and tolls. 2011 taxes due See Per Diem and Car Allowances , earlier, for more information. 2011 taxes due Any expenses in excess of these amounts can be claimed only as a miscellaneous itemized deduction subject to the 2% limit. 2011 taxes due Member of a reserve component. 2011 taxes due   You are a member of a reserve component of the Armed Forces of the United States if you are in the Army, Navy, Marine Corps, Air Force, or Coast Guard Reserve; the Army National Guard of the United States; the Air National Guard of the United States; or the Reserve Corps of the Public Health Service. 2011 taxes due How to report. 2011 taxes due   If you have reserve-related travel that takes you more than 100 miles from home, you should first complete Form 2106 or Form 2106-EZ. 2011 taxes due Then include your expenses for reserve travel over 100 miles from home, up to the federal rate, from Form 2106, line 10, or Form 2106-EZ, line 6, in the total on Form 1040, line 24. 2011 taxes due Subtract this amount from the total on Form 2106, line 10, or Form 2106-EZ, line 6, and deduct the balance as an itemized deduction on Schedule A (Form 1040), line 21. 2011 taxes due   You cannot deduct expenses of travel that does not take you more than 100 miles from home as an adjustment to gross income. 2011 taxes due Instead, you must complete Form 2106 or 2106-EZ and deduct those expenses as an itemized deduction on Schedule A (Form 1040), line 21. 2011 taxes due Officials Paid on a Fee Basis Certain fee-basis officials can claim their employee business expenses whether or not they itemize their other deductions on Schedule A (Form 1040). 2011 taxes due Fee-basis officials are persons who are employed by a state or local government and who are paid in whole or in part on a fee basis. 2011 taxes due They can deduct their business expenses in performing services in that job as an adjustment to gross income rather than as a miscellaneous itemized deduction. 2011 taxes due If you are a fee-basis official, include your employee business expenses from Form 2106, line 10, or Form 2106-EZ, line 6, in the total on Form 1040, line 24. 2011 taxes due Expenses of Certain Performing Artists If you are a performing artist, you may qualify to deduct your employee business expenses as an adjustment to gross income rather than as a miscellaneous itemized deduction. 2011 taxes due To qualify, you must meet all of the following requirements. 2011 taxes due During the tax year, you perform services in the performing arts as an employee for at least two employers. 2011 taxes due You receive at least $200 each from any two of these employers. 2011 taxes due Your related performing-arts business expenses are more than 10% of your gross income from the performance of those services. 2011 taxes due Your adjusted gross income is not more than $16,000 before deducting these business expenses. 2011 taxes due Special rules for married persons. 2011 taxes due   If you are married, you must file a joint return unless you lived apart from your spouse at all times during the tax year. 2011 taxes due If you file a joint return, you must figure requirements (1), (2), and (3) separately for both you and your spouse. 2011 taxes due However, requirement (4) applies to your and your spouse's combined adjusted gross income. 2011 taxes due Where to report. 2011 taxes due   If you meet all of the above requirements, you should first complete Form 2106 or 2106-EZ. 2011 taxes due Then you include your performing-arts-related expenses from Form 2106, line 10, or Form 2106-EZ, line 6, in the total on Form 1040, line 24. 2011 taxes due   If you do not meet all of the above requirements, you do not qualify to deduct your expenses as an adjustment to gross income. 2011 taxes due Instead, you must complete Form 2106 or 2106-EZ and deduct your employee business expenses as an itemized deduction on Schedule A (Form 1040), line 21. 2011 taxes due Impairment-Related Work Expenses of Disabled Employees If you are an employee with a physical or mental disability, your impairment-related work expenses are not subject to the 2%-of-adjusted-gross-income limit that applies to most other employee business expenses. 2011 taxes due After you complete Form 2106 or 2106-EZ, enter your impairment-related work expenses from Form 2106, line 10, or Form 2106-EZ, line 6, on Schedule A (Form 1040), line 28, and identify the type and amount of this expense on the dotted line next to line 28. 2011 taxes due Enter your employee business expenses that are unrelated to your disability from Form 2106, line 10, or Form 2106-EZ, line 6, on Schedule A (Form 1040), line 21. 2011 taxes due Impairment-related work expenses are your allowable expenses for attendant care at your workplace and other expenses in connection with your workplace that are necessary for you to be able to work. 2011 taxes due You are disabled if you have: A physical or mental disability (for example, blindness or deafness) that functionally limits your being employed, or A physical or mental impairment (for example, a sight or hearing impairment) that substantially limits one or more of your major life activities, such as performing manual tasks, walking, speaking, breathing, learning, or working. 2011 taxes due You can deduct impairment-related expenses as business expenses if they are: Necessary for you to do your work satisfactorily, For goods and services not required or used, other than incidentally, in your personal activities, and Not specifically covered under other income tax laws. 2011 taxes due Example 1. 2011 taxes due You are blind. 2011 taxes due You must use a reader to do your work. 2011 taxes due You use the reader both during your regular working hours at your place of work and outside your regular working hours away from your place of work. 2011 taxes due The reader's services are only for your work. 2011 taxes due You can deduct your expenses for the reader as business expenses. 2011 taxes due Example 2. 2011 taxes due You are deaf. 2011 taxes due You must use a sign language interpreter during meetings while you are at work. 2011 taxes due The interpreter's services are used only for your work. 2011 taxes due You can deduct your expenses for the interpreter as business expenses. 2011 taxes due Prev  Up  Next   Home   More Online Publications
Español

Historic Places and Preservation

Explore historic American places and preservation resources.

The 2011 Taxes Due

2011 taxes due 28. 2011 taxes due   Deducciones Misceláneas Table of Contents Qué Hay de Nuevo Introduction Useful Items - You may want to see: Deducciones Sujetas al Límite del 2%Gastos del Empleado no Reembolsados (Línea 21) Costos de la Preparación de la Declaración de Impuestos (Línea 22) Otros Gastos (Línea 23) Deducciones no Sujetas al Límite del 2%Lista de Deducciones Gastos no DeduciblesLista de Gastos no Deducibles Qué Hay de Nuevo Tarifa estándar por milla. 2011 taxes due  La tarifa para uso comercial de un vehículo en 2013 es 56½ centavos por milla. 2011 taxes due Introduction Este capítulo explica qué gastos pueden declararse como deducciones detalladas misceláneas en el Anexo A (Formulario 1040). 2011 taxes due Usted tendrá que reducir por el 2% de su ingreso bruto ajustado el total de la mayoría de las deducciones misceláneas detalladas. 2011 taxes due Este capítulo trata los siguientes temas: Deducciones sujetas al límite del 2%. 2011 taxes due Deducciones no sujetas al límite del 2%. 2011 taxes due Gastos que no se pueden deducir. 2011 taxes due Tiene que guardar documentación para verificar sus deducciones. 2011 taxes due Debe guardar sus recibos, cheques cancelados, cheques sustitutivos, estados de cuentas financieras y otros documentos comprobantes. 2011 taxes due Si desea obtener más información sobre el mantenimiento de documentación, obtenga la Publicación 552, Recordkeeping for Individuals (Mantenimiento de documentación para personas físicas), en inglés. 2011 taxes due Useful Items - You may want to see: Publicación 463 Travel, Entertainment, Gift, and Car Expenses (Gastos de viaje, entretenimiento, regalos y automóvil), en inglés 525 Taxable and Nontaxable Income (El ingreso tributable y no tributable), en inglés 529 Miscellaneous Deductions (Deducciones misceláneas), en inglés 535 Business Expenses (Gastos de negocios), en inglés 587 Business Use of Your Home (Including Use by Daycare Providers) (Uso de su domicilio para propósitos comerciales (incluyendo el uso por proveedores de cuidado infantil)), en inglés 946 How To Depreciate Property (Cómo depreciar la propiedad), en inglés Formulario (e Instrucciones) Anexo A (Formulario 1040) Itemized Deductions (Deducciones detalladas), en inglés 2106 Employee Business Expenses (Gastos de negocio del empleado), en inglés 2106-EZ Unreimbursed Employee Business Expenses (Gastos de negocio del empleado no reembolsados), en inglés Deducciones Sujetas al Límite del 2% Usted puede deducir ciertos gastos como deducciones detalladas misceláneas en el Anexo A (Formulario 1040). 2011 taxes due Puede deducir la parte de sus gastos que supere al 2% de su ingreso bruto ajustado. 2011 taxes due Se calcula la deducción en el Anexo A; restando el 2% de sus ingresos brutos ajustados del total de estos gastos. 2011 taxes due Su ingreso bruto ajustado es la cifra escrita en la línea 38 del Formulario 1040. 2011 taxes due Por lo general, se aplica el límite del 2% después de aplicar los demás límites de deducciones. 2011 taxes due Por ejemplo, el límite del 50% (o del 80%) sobre comidas y entretenimiento relacionados con los negocios (explicado en el capítulo 26) se aplica antes de aplicar el límite del 2%. 2011 taxes due Las deducciones sujetas al límite del 2% se explican aquí de acuerdo con las tres categorías en las cuales los declara en el Anexo A (Formulario 1040): Gastos del empleado no reembolsados (línea 21). 2011 taxes due Costos de la preparación de la declaración de impuestos (línea 22). 2011 taxes due Otros gastos (línea 23). 2011 taxes due Gastos del Empleado no Reembolsados (Línea 21) Generalmente, uno puede deducir en la línea 21 del Anexo A (Formulario 1040) los gastos del empleado no reembolsados que: Pague o en los que incurra durante el año tributario, Sean necesarios para llevar a cabo su oficio o negocio como empleado y Sean ordinarios y necesarios. 2011 taxes due Un gasto es “ordinario” si es común y aceptado en su oficio, negocio o profesión. 2011 taxes due Un gasto es necesario si es adecuado y útil para su negocio. 2011 taxes due Un gasto no tiene que ser obligatorio para considerarse necesario. 2011 taxes due A continuación se indican algunos ejemplos de gastos del empleado no reembolsados. 2011 taxes due Después de la lista encontrará otros ejemplos de gastos del empleado no reembolsados. 2011 taxes due Deudas incobrables incurridas por un empleado en la ejecución de su trabajo. 2011 taxes due Educación relacionada con el trabajo. 2011 taxes due (Vea el capítulo 27). 2011 taxes due Honorarios legales relacionados con su trabajo. 2011 taxes due Licencias y tarifas reglamentarias. 2011 taxes due Primas de seguro contra negligencia profesional. 2011 taxes due Exámenes médicos requeridos por un empleador. 2011 taxes due Impuestos sobre una profesión u ocupación. 2011 taxes due Pasaporte para un viaje de negocios. 2011 taxes due Suscripciones a revistas profesionales y de industria relacionadas con su trabajo. 2011 taxes due Viajes, transporte, entretenimiento y regalos relacionados con su trabajo. 2011 taxes due (Vea el capítulo 26). 2011 taxes due Seguro de Responsabilidad Comercial Puede deducir las primas de seguro que pagó para protegerse contra responsabilidad personal por actos ilícitos en el trabajo. 2011 taxes due Daños por Incumplimiento de Contrato de Empleo Si deja de cumplir con un contrato de empleo, puede deducir los daños que pague a su antiguo empleador que sean atribuibles a la paga que había recibido de ese empleador. 2011 taxes due Depreciación de Computadoras Puede declarar una deducción por depreciación de una computadora que usted usa en el trabajo como empleado si su uso: Es para conveniencia de su empleador y Se requiere como una condición de su empleo. 2011 taxes due Para obtener información acerca de las reglas y excepciones a las reglas que afectan las deducciones permitidas por una computadora en su casa, vea la Publicación 529, en inglés. 2011 taxes due Cuotas a Cámaras de Comercio y Asociaciones Profesionales Es posible que pueda deducir cuotas pagadas a organizaciones profesionales (como asociaciones de abogados y asociaciones médicas) y a cámaras de comercio y organizaciones parecidas, si la afiliación le ayuda a realizar los deberes de su trabajo. 2011 taxes due Estas organizaciones incluyen: Juntas comerciales, Asociaciones comerciales, Organizaciones cívicas o de servicios públicos, Juntas de bienes raíces y Asociaciones profesionales. 2011 taxes due Actividades políticas y de cabildeo. 2011 taxes due   Quizás no pueda deducir la parte de sus cuotas destinada a ciertas actividades políticas y de cabildeo. 2011 taxes due Vea Cuotas usadas para cabildeo bajo Gastos no Deducibles, más adelante. 2011 taxes due Gastos del Educador Si en el año 2013 usted era un educador que reunía los requisitos, usted puede deducir hasta $250 de gastos calificados que usted pagó en el año 2013 como ajuste a los ingresos brutos, en la línea 23 del Formulario 1040, en vez de una deducción detallada miscelánea. 2011 taxes due Si presenta el Formluario 1040A, usted podría deducir estos gastos en la línea 16. 2011 taxes due Si usted y su cónyuge están presentando una declaración conjunta y ambos fueron educadores calificados, la deducción máxima es $500. 2011 taxes due No obstante, ninguno puede deducir más de $250 como gastos calificados. 2011 taxes due Oficina en el Domicilio Si de manera habitual, usted usa una parte de su domicilio exclusivamente para propósitos comerciales, tal vez pueda deducir una parte de los gastos de operación y depreciación de su domicilio. 2011 taxes due Puede reclamar esta deducción por el uso comercial de una parte de su domicilio sólo si utiliza esa parte habitual y exclusivamente: Como el lugar principal de negocios para algún oficio o negocio, Como lugar para reunirse o recibir a sus pacientes o clientes en el transcurso normal de su oficio o negocio o En el caso de un edificio separado no conectado a su domicilio, si lo usa para fines de su oficio o negocio. 2011 taxes due Dicho uso comercial, habitual y exclusivo tiene que ser para conveniencia de su empleador y no sólo adecuado y útil para su propio trabajo. 2011 taxes due Vea la Publicación 587, en inglés, para obtener información más detallada y una hoja de trabajo. 2011 taxes due Gastos Relacionados con la Búsqueda de Empleo Puede deducir determinados gastos que tenga al buscar un nuevo trabajo en su profesión actual, incluso si no lo consigue. 2011 taxes due Pero no puede deducir estos gastos si: Busca trabajo en una nueva profesión, Hubo una pausa considerable entre el término de su último trabajo y la búsqueda de un trabajo nuevo o Busca trabajo por primera vez. 2011 taxes due Cuotas de agencias de colocación y empleo. 2011 taxes due   Puede deducir cuotas que pague a agencias de colocación y empleo que usa como parte de su búsqueda de trabajo en su profesión actual. 2011 taxes due Si el empleador le devuelve dinero. 2011 taxes due   Si, en un año posterior, su empleador le devuelve el dinero de las cuotas de agencias de empleo, usted tiene que incluir la cantidad que reciba en sus ingresos brutos hasta que llegue al total del beneficio tributario que recibió en el año anterior. 2011 taxes due (Vea Recuperaciones de Fondos en el capítulo 12). 2011 taxes due Si el empleador le paga a la agencia de empleo. 2011 taxes due   Si su empleador paga las cuotas directamente a la agencia de empleo y usted no es responsable de pagarlas, no puede incluirlas en sus ingresos brutos. 2011 taxes due Currículum vitae. 2011 taxes due   Puede deducir lo que gaste para preparar o enviar por correo copias de un currículum vitae a posibles empleadores siempre que busca un trabajo nuevo en su profesión actual. 2011 taxes due Gastos de viaje y transporte. 2011 taxes due   Si viaja a algún lugar y durante su estadía busca un trabajo nuevo en su profesión actual, tal vez pueda deducir los gastos de viaje de ida y vuelta al lugar. 2011 taxes due Puede deducir los gastos de viaje si el viaje se realizó principalmente para buscar un trabajo nuevo. 2011 taxes due Es importante saber qué parte del tiempo dedique a actividades personales y qué parte del tiempo dedique a buscar trabajo para determinar si el viaje se hizo principalmente por motivos personales o para buscar un trabajo nuevo. 2011 taxes due   Incluso si no puede deducir los gastos de viaje de ida y vuelta al lugar, puede deducir los gastos de buscar trabajo nuevo en su profesión actual que incurra mientras se encuentra en dicho lugar. 2011 taxes due   Puede optar por utilizar la tarifa estándar por milla para calcular los gastos de automóvil. 2011 taxes due La tarifa correspondiente al año 2013 para uso comercial de un vehículo es 56½ centavos por milla. 2011 taxes due Vea el capítulo 26 para más información. 2011 taxes due Licencias y Tarifas Reglamentarias Puede deducir la cantidad que pague cada año a gobiernos estatales o locales por licencias y tarifas reglamentarias para su oficio, negocio o profesión. 2011 taxes due Impuestos Incidentales al Trabajo Puede deducir un impuesto incidental al trabajo que una localidad le cobre a una tarifa fija por el privilegio de trabajar o realizar un negocio dentro de dicha localidad. 2011 taxes due Si usted es empleado, puede reclamar impuestos incidentales al trabajo sólo como deducción miscelánea sujeta al límite del 2%; no puede reclamarlos como una deducción en otro lugar de su declaración. 2011 taxes due Reintegro de un Pago de Asistencia Un “pago de asistencia” es aquel pago que se recibe de acuerdo con un plan del empleador para ayudar a los empleados que pierden su empleo debido a la falta de trabajo. 2011 taxes due Si usted reintegra un pago de asistencia de suma global que recibió y había incluido en sus ingresos en un año anterior, puede deducir dicho reintegro. 2011 taxes due Gastos de Investigación de un Profesor Universitario Si es profesor universitario, puede deducir los gastos de investigación, incluidos gastos de viaje y gastos en los que incurra por enseñar, dar conferencias o escribir y publicar temas relacionados directamente con su labor de enseñanza. 2011 taxes due Tiene que haber comenzado la investigación como parte de los deberes de enseñanza que se esperan de un profesor y sin expectativas lucrativas además del sueldo. 2011 taxes due No obstante, no puede deducir los costos de viajes como una forma de educación. 2011 taxes due Herramientas Utilizadas en su Trabajo Por lo general, puede deducir los gastos por herramientas que usa en su trabajo si éstas se desgastan y se deshace de ellas dentro de 1 año después de la fecha de compra. 2011 taxes due Puede depreciar el costo de las herramientas cuya vida sea mayor del año tributario. 2011 taxes due Para obtener más información acerca de la depreciación, vea la Publicación 946, en inglés. 2011 taxes due Cuotas y Gastos de Afiliación a un Sindicato Puede deducir cuotas y tarifas iniciales que pague para afiliarse a un sindicato. 2011 taxes due También puede deducir contribuciones destinadas a los beneficios para miembros del sindicato desempleados. 2011 taxes due No obstante, no puede deducir la parte de las contribuciones o aportaciones destinadas a los fondos para el pago de beneficios por enfermedad, accidente o fallecimiento. 2011 taxes due Asimismo, no puede deducir aportaciones a un fondo de pensiones, incluso si el sindicato le exige que realice las aportaciones. 2011 taxes due Tal vez no pueda deducir las cantidades que pague al sindicato si éstas están relacionadas con determinadas actividades políticas o de cabildeo. 2011 taxes due Vea Gastos de Cabildeo bajo Gastos no Deducibles, más adelante. 2011 taxes due Ropa de Trabajo y Uniformes Puede deducir el costo y mantenimiento de la ropa de trabajo si se cumplen los dos requisitos siguientes: Está obligado a usarlas como condición de empleo. 2011 taxes due La ropa no es adecuada para uso cotidiano. 2011 taxes due No es suficiente usar ropa distintiva. 2011 taxes due Su empleador tiene que requerir específicamente esa ropa. 2011 taxes due Tampoco es suficiente que, de hecho, no use su ropa de trabajo en otro lugar. 2011 taxes due La ropa no puede servir para reemplazar su ropa habitual. 2011 taxes due Algunos ejemplos de trabajadores que tal vez puedan deducir el costo y mantenimiento de la ropa de trabajo son: personas que realicen entregas, bomberos, proveedores de servicios de la salud, agentes encargados de mantener el orden público, carteros, atletas profesionales y trabajadores del transporte (aéreo, ferroviario, terrestre, etc. 2011 taxes due ). 2011 taxes due Los músicos y artistas pueden deducir el costo de la ropa y los accesorios de teatro si no son adecuados para su uso cotidiano. 2011 taxes due Sin embargo, la ropa de trabajo que conste de un gorro blanco, camisa blanca o chaqueta blanca, overol (de pintor) blanco y zapatos de trabajo estándar, como la que debe usar un pintor en su trabajo por exigencia de su sindicato, no es distintiva en cuanto a carácter ni a la naturaleza del uniforme. 2011 taxes due Igualmente, los costos de compra y mantenimiento de ropa de trabajo azul usada por un soldador a solicitud de un capataz no son deducibles. 2011 taxes due Ropa de protección. 2011 taxes due   Puede deducir el costo de la ropa de protección obligatoria en su trabajo, como zapatos o botas de seguridad, anteojos de seguridad, cascos y guantes de trabajo. 2011 taxes due   Algunos ejemplos de trabajadores a los que quizás se les exija usar artículos de seguridad son: carpinteros, trabajadores del cemento, trabajadores de productos químicos, electricistas, tripulación de barcos de pesca, maquinistas, trabajadores de campos petrolíferos, fontaneros, técnicos en tuberías y conductores de camiones. 2011 taxes due Uniformes militares. 2011 taxes due   Generalmente, no puede deducir el costo de uniformes si está en servicio activo a tiempo completo en las Fuerzas Armadas. 2011 taxes due Sin embargo, si es miembro en reserva de las Fuerzas Armadas, puede deducir el costo no reembolsado de su uniforme si los reglamentos militares exigen que su uso se limite a cuando esté en servicio como miembro en reserva. 2011 taxes due Al calcular la deducción, tiene que deducir del costo la asignación no gravable que reciba por estos gastos. 2011 taxes due   Si las reglas militares locales no le permiten que use uniformes de faena cuando no esté de servicio, puede deducir la cantidad por la cual el costo de compra y mantenimiento de estos uniformes sea superior a la asignación por uniforme que reciba. 2011 taxes due   Puede deducir el costo de sus uniformes si es miembro del personal o profesorado civil de una escuela militar. 2011 taxes due Costos de la Preparación de la Declaración de Impuestos (Línea 22) Generalmente, puede deducir los costos de la preparación de la declaración de impuestos en el año en el que los paga. 2011 taxes due De este modo, en la declaración de impuestos de 2013, puede deducir los costos pagados en el año 2013 por la preparación de la declaración del año 2012. 2011 taxes due Estos costos incluyen el costo de los programas de software de preparación de impuestos y publicaciones tributarias. 2011 taxes due También incluyen todo costo que haya pagado por la presentación electrónica de su declaración. 2011 taxes due Otros Gastos (Línea 23) Puede deducir otros gastos determinados como deducciones detalladas misceláneas sujetas al límite del 2%. 2011 taxes due En la línea 23 del Anexo A (Formulario 1040), puede deducir gastos que paga para: Generar o cobrar ingresos que se tienen que incluir en sus ingresos brutos, Administrar, conservar o mantener en buen estado propiedad cuya finalidad es generar un ingreso de estas características o Determinar, impugnar, pagar o solicitar un reembolso de algún impuesto. 2011 taxes due Puede deducir gastos que pague para los fines indicados en las secciones (1) y (2) anteriores sólo si están razonable y estrechamente relacionados con estos fines. 2011 taxes due Algunos de estos gastos se explican más adelante. 2011 taxes due Si los gastos que pague generan ingresos que sólo sean parcialmente tributables, vea Gastos de Ingresos Exentos de Impuestos más adelante, bajo Gastos no Deducibles. 2011 taxes due Cargos de Tasación Puede deducir cargos de tasación si los paga para calcular una pérdida por hecho fortuito o el valor justo de mercado de una propiedad donada. 2011 taxes due Pérdidas por Hecho Fortuito y Robo Puede deducir una pérdida por hecho fortuito o robo como una deducción detallada miscelánea sujeta al límite del 2% si utilizaba la propiedad dañada o robada para realizar servicios como empleado. 2011 taxes due Primero declare la pérdida en la Sección B del Formulario 4684, Casualties and Thefts (Hechos fortuitos y robos), en inglés. 2011 taxes due Es posible que también tenga que incluir la pérdida en el Formulario 4797, Sales of Business Property (Ventas de propiedades de negocios), también en inglés, si es que está obligado por otras razones a presentar ese formulario. 2011 taxes due Para calcular su deducción, sume todas las pérdidas por hecho fortuito o robo de este tipo de propiedad que se incluyan en las líneas 32 y 38b del Formulario 4684, o la línea 18a del Formulario 4797, ambos en inglés. 2011 taxes due Para información sobre otras pérdidas por hecho fortuito o robo, vea el capítulo 25. 2011 taxes due Apoyo Administrativo y Alquiler de Oficina Puede deducir gastos de oficina, (por ejemplo apoyo administrativo y alquiler), que usted incurre con respecto a sus inversiones y al cobro de los ingresos tributables generados por las mismas. 2011 taxes due Cargos de Tramitación por el Uso de una Tarjeta de Crédito o Débito Puede deducir el cargo administrativo que le cobra el tramitador de la tarjeta de crédito por efectuar un pago del impuesto sobre los ingresos (inclusive pagos del impuesto estimado) con tarjeta de crédito o débito. 2011 taxes due Dichos cargos son deducibles en el año en que se paguen. 2011 taxes due Depreciación de Computadora de Uso Doméstico Puede deducir la depreciación de su computadora de uso doméstico si la utiliza para generar ingresos (por ejemplo, para administrar sus inversiones que generen ingresos tributables). 2011 taxes due Por lo general, tiene que depreciar la computadora según el método uniforme durante el período de recuperación del Sistema Alternativo de Depreciación (ADS, por sus siglas en inglés). 2011 taxes due Si trabaja como empleado y también utiliza la computadora en ese trabajo, vea la Publicación 946, en inglés. 2011 taxes due Deducciones que le Sobran de un Caudal Hereditario Si las deducciones totales de un caudal hereditario en su año tributario anterior son superiores a su ingreso bruto de ese año, los beneficiarios que heredan la propiedad pueden deducir la cantidad que le sobró en exceso. 2011 taxes due No incluya las deducciones por la exención personal del caudal hereditario y las donaciones con fines benéficos al calcular las deducciones totales del caudal hereditario. 2011 taxes due Los beneficiarios pueden reclamar la deducción sólo para el año tributario en el que, o con el que, termina el caudal hereditario, sea el año final un año normal o un año tributario corto. 2011 taxes due Para obtener más información, vea Termination of Estate (Terminación de un caudal hereditario) en la Publicación 559, Survivors, Executors, and Administrators (Sobrevivientes, albaceas y administradores), en inglés. 2011 taxes due Cargos del Cobro de Intereses y Dividendos Puede deducir cargos que paga a un agente de bolsa, banco, fideicomisario o agente parecido por el cobro de los intereses de los bonos o dividendos de acciones tributables. 2011 taxes due Sin embargo, no puede deducir un cargo que pague a un agente de bolsa para comprar bienes de inversión, como acciones o bonos. 2011 taxes due Tiene que agregar el cargo al costo de los bienes. 2011 taxes due No puede deducir el cargo que pague a un agente de bolsa para vender valores. 2011 taxes due Puede usar el cargo sólo para calcular las pérdidas o ganancias de la venta. 2011 taxes due Vea las Instrucciones del Formulario 8949, para obtener información sobre cómo declarar el cargo. 2011 taxes due Gastos Relacionados con un Pasatiempo Por lo general, puede deducir gastos relacionados con un pasatiempo, pero sólo hasta la cantidad del ingreso generado por el mismo. 2011 taxes due Un pasatiempo no es un negocio porque no se realiza para obtener un beneficio económico. 2011 taxes due Consulte Actividad sin fines de lucro en el capítulo 12 bajo Otros Ingresos. 2011 taxes due Deducciones Indirectas de Entidades que Traspasan los Atributos Tributarios Las entidades que traspasan los atributos tributarios incluyen sociedades colectivas, sociedades anónimas de tipo S y fondos mutuos que no se ofrecen al público. 2011 taxes due Las deducciones de dichas entidades se traspasan a los socios o accionistas. 2011 taxes due Los socios o accionistas pueden deducir su parte de las deducciones traspasadas para gastos de inversión como deducciones detalladas misceláneas sujetas al límite del 2%. 2011 taxes due Ejemplo. 2011 taxes due Usted es miembro de un club de inversiones formado exclusivamente para invertir en valores. 2011 taxes due El club se considera una sociedad colectiva. 2011 taxes due Los ingresos de la sociedad colectiva provienen exclusivamente de dividendos, intereses y ganancias tributables procedentes de la venta de valores. 2011 taxes due En este caso, usted puede deducir su parte de los gastos de operación de la sociedad colectiva como deducciones detalladas misceláneas sujetas al límite del 2%. 2011 taxes due No obstante, si el club de inversiones tiene inversiones que generan ingresos no tributables también, no puede deducir su parte de los gastos que generan ingresos no tributables. 2011 taxes due Fondos mutuos de oferta pública. 2011 taxes due   Los fondos mutuos de oferta pública no traspasan deducciones por gastos de inversión a los accionistas. 2011 taxes due Un fondo mutuo es “de oferta pública” si: Se comercializa continuamente en virtud de una oferta pública, Se cotiza habitualmente en un mercado bursátil de valores establecido o Están bajo la propiedad de al menos 500 personas en todo momento durante el año tributario. 2011 taxes due   El fondo mutuo de oferta pública le enviará un Formulario 1099-DIV, Dividends and Distributions (Dividendos y distribuciones), en inglés, o un formulario sustitutivo, que indique la cantidad neta del ingreso de dividendos (dividendos brutos menos gastos de inversión). 2011 taxes due Esta cifra neta es la cantidad que declara como ingresos. 2011 taxes due Usted no puede también deducir los gastos de inversión incurridos por fondos mutuos de oferta pública porque ya se incluyen como parte de la cantidad neta del ingreso de dividendos. 2011 taxes due Declaraciones informativas. 2011 taxes due   Las entidades que traspasan los atributos tributarios deben enviarle declaraciones informativas. 2011 taxes due Sociedades colectivas y de tipo S. 2011 taxes due   Estas entidades generan el Anexo K-1, el cual indica los conceptos y las cantidades que tiene que declarar y también identifica los anexos y las líneas de la declaración de impuestos que se deben usar. 2011 taxes due Fondos mutuos que no son de oferta pública. 2011 taxes due   Estos fondos le enviarán un Formulario 1099-DIV, Dividends and Distributions (Dividendos y distribuciones), o un formulario sustitutivo, el cual indicará su parte de los ingresos brutos y los gastos de inversión. 2011 taxes due Puede declarar los gastos sólo como una deducción detallada miscelánea sujeta al límite del 2%. 2011 taxes due Cargos y Gastos Relacionados con la Inversión Puede deducir cargos relacionados con la inversión, custodia, administración de fideicomiso y otros gastos que pague por la administración de inversiones que generen ingresos tributables. 2011 taxes due Gastos Legales Por lo general, puede deducir gastos legales en los que incurra al intentar generar o cobrar ingresos tributables o que pague en conexión con la determinación, cobro o reembolso de un impuesto. 2011 taxes due También puede deducir gastos legales que: Estén relacionados con la realización o conservación de su trabajo, como los que pague para defenderse contra acusaciones penales que se levanten por las acciones de su oficio o negocio, Sean para asesoría tributaria relacionada con un divorcio, si la factura indica cuánto corresponde a la asesoría tributaria y se determina de una forma razonable o Sean para cobrar una pensión tributable para el cónyuge divorciado. 2011 taxes due Puede deducir los gastos que incurrió para resolver problemas tributarios relacionados con las pérdidas o ganancias de un negocio (Anexo C o C-EZ), alquileres o regalías (Anexo E) o gastos e ingresos agrícolas (Anexo F) en el anexo apropiado, todos en inglés. 2011 taxes due Debe deducir los gastos que incurrió para resolver problemas tributarios no comerciales en el Anexo A (Formulario 1040). 2011 taxes due Vea Costos de la Preparación de la Declaración de Impuestos , anteriormente. 2011 taxes due Pérdidas de Depósitos Para obtener información acerca de si puede deducir la pérdida de un depósito que usted hizo en una institución financiera que reúna los requisitos y cómo declarar la deducción si tiene derecho a ella, vea Pérdidas de Depósitos en el capítulo 25. 2011 taxes due Reintegros de Ingresos Si tuvo que reintegrar una cantidad que incluyó como ingresos en un año anterior, es posible que pueda deducir dicha cantidad reintegrada. 2011 taxes due Si la cantidad que tuvo que reintegrar era ingreso ordinario de $3,000 o menos, la deducción está sujeta al límite del 2%. 2011 taxes due Si fue más de $3,000, vea Reintegros por la Reclamación de un Derecho bajo Deducciones no Sujetas al Límite del 2%, más adelante. 2011 taxes due Reintegros de Beneficios del Seguro Social Para obtener información acerca de cómo deducir los reintegros de ciertos beneficios del Seguro Social, vea Reintegros Superiores a los Beneficios Brutos en el capítulo 11. 2011 taxes due Alquiler de Caja de Seguridad Puede deducir el alquiler de una caja de seguridad si la utiliza para almacenar bonos y acciones que generen ingresos tributables o documentos y papeles relacionados con inversiones. 2011 taxes due No puede deducir el alquiler si sólo utiliza la caja para guardar joyas, otras pertenencias personales o valores exentos de impuestos. 2011 taxes due Cargos Administrativos de los Planes de Reinversión de Dividendos Puede deducir los cargos administrativos que pague como abonado a un plan de reinversión de dividendos. 2011 taxes due Estos cargos administrativos incluyen pagos por: Poseer acciones adquiridas mediante un plan, Cobrar y reinvertir dividendos en efectivo, y Mantener documentación personal y proporcionar estados de cuenta detallados. 2011 taxes due Honorarios por Administración de un Fideicomiso de Arreglos IRA Los honorarios de administración de un fideicomiso que se facturen por separado y que usted pague en relación con un arreglo de ahorros para la jubilación (IRA, por sus siglas en inglés) son deducibles (si son ordinarios y necesarios) como deducción detallada miscelánea sujeta al límite del 2%. 2011 taxes due Para obtener más información acerca de los arreglos IRA, vea el capítulo 17. 2011 taxes due Deducciones no Sujetas al Límite del 2% Puede deducir los artículos indicados a continuación como deducciones detalladas misceláneas. 2011 taxes due No están sujetas al límite del 2%. 2011 taxes due Declare estos artículos en la línea 28 del Anexo A del Formulario 1040. 2011 taxes due Lista de Deducciones Se explica cada uno de los siguientes artículos en detalle después de la lista (excepto cuando se indica al contrario). 2011 taxes due Prima amortizable de bonos tributables. 2011 taxes due Pérdidas por hecho fortuito y robo de una propiedad que genera ingresos. 2011 taxes due Impuesto federal sobre la herencia atribuible a los ingresos de un difunto. 2011 taxes due Pérdidas de apuestas y juegos de azar hasta la cantidad de sus ganancias del juego. 2011 taxes due Gastos del trabajo relacionados con los impedimentos de personas con incapacidades. 2011 taxes due Pérdida por otras actividades anotadas en el recuadro 2 del Anexo K-1 del Formulario 1065-B. 2011 taxes due Pérdidas por estafas de inversiones engañosas tipo Ponzi. 2011 taxes due Vea, Pérdidas proveneintes de estafas de inversiones del tipo Ponzi (Ponzi schemes) , en el capítulo 25. 2011 taxes due Reintegros de más de $3,000 por la reclamación de un derecho. 2011 taxes due Inversión no recuperada en una anualidad. 2011 taxes due Prima Amortizable de Bonos Tributables En general, si la cantidad que paga por un bono es superior a la cantidad de capital estipulado, el excedente corresponde a la prima de los bonos. 2011 taxes due Puede optar por amortizar la prima de bonos tributables. 2011 taxes due Por lo general, la amortización de la prima compensa los ingresos de intereses sobre el bono en lugar de ser una deducción diferente. 2011 taxes due Parte de la prima de algunos bonos puede ser una deducción miscelánea no sujeta al límite del 2%. 2011 taxes due Para obtener más información, vea Amortizable Premium on Taxable Bonds (Prima amortizable de bonos tributables) en la Publicación 529 y Bond Premium Amortization (Amortización de prima de bono) en el capítulo 3 de la Publicación 550, Investment Income and Expenses (Gastos e ingresos de inversión), ambas en inglés. 2011 taxes due Pérdidas por Hecho Fortuito y Robo de Propiedad que Genera Ingresos Puede deducir una pérdida por hecho fortuito o robo como deducción detallada miscelánea no sujeta al límite del 2% si la propiedad dañada o robada era una propiedad que generaba ingresos (propiedad que se tiene con fines de inversión, tal como acciones, pagarés, bonos, oro, plata, terrenos sin construir y obras de arte). 2011 taxes due Primero, declare la pérdida en la Sección B del Formulario 4684. 2011 taxes due Asimismo, es posible que tenga que incluir la pérdida en el Formulario 4797, Sales of Business Property (Ventas de bienes comerciales), en inglés, si por algún otro motivo está obligado a presentar ese formulario. 2011 taxes due Para calcular su deducción, sume todas las pérdidas por hecho fortuito o robo de este tipo de propiedad que se incluyan en las líneas 32 y 38b del Formulario 4684, o la línea 18a del Formulario 4797. 2011 taxes due Para obtener más información acerca de las pérdidas por hecho fortuito y robo, consulte el capítulo 25. 2011 taxes due Impuesto Federal sobre la Herencia Atribuible a los Ingresos de un Difunto Puede deducir el impuesto federal sobre la herencia atribuible a los ingresos de un difunto que usted, como beneficiario, incluye en sus ingresos brutos. 2011 taxes due Los ingresos de un difunto son ingresos brutos que habría recibido éste si no hubiese fallecido y que no se podían incluir debidamente en la última declaración de impuestos del difunto. 2011 taxes due Vea la Publicación 559, en inglés, para obtener más información. 2011 taxes due Pérdidas de Apuestas y Juegos de Azar hasta la Cantidad de sus Ganancias de Juego Tiene que declarar la cantidad total de sus ganancias de apuestas y juegos de azar que tuvo en el año en la línea 21 del Formulario 1040. 2011 taxes due Debe deducir sus pérdidas de juego que tuvo en el año en la línea 28 del Anexo A del Formulario 1040. 2011 taxes due No puede deducir las pérdidas de apuestas y juegos de azar que sean superiores a las ganancias. 2011 taxes due No puede reducir las ganancias de apuestas y juegos de azar por las pérdidas de juego y declarar la diferencia. 2011 taxes due Tiene que declarar la cantidad total de las ganancias como ingresos, y las pérdidas (hasta la cantidad de su ganancias), como deducción detallada. 2011 taxes due Por consiguiente, su documentación debe mostrar las ganancias por separado de las pérdidas. 2011 taxes due Diario de ganancias y pérdidas. 2011 taxes due Tiene que mantener un diario exacto o registro parecido de sus ganancias y pérdidas provenientes de apuestas y juegos de azar. 2011 taxes due Su diario debe contener, como mínimo, la siguiente información: La fecha y el tipo de apuesta específica o actividad de apuestas. 2011 taxes due El nombre y la dirección o ubicación del establecimiento de apuestas. 2011 taxes due Los nombres de otras personas que lo acompañan en el establecimiento de apuestas. 2011 taxes due La (o las) cantidad(es) que ganó o perdió. 2011 taxes due Vea la Publicación 529, en inglés, para información adicional. 2011 taxes due Gastos de Trabajo Relacionados con un Impedimento Si tiene una incapacidad física o mental que limite su capacidad para trabajar o limite sustancialmente una o más de las actividades principales de la vida (como realizar tareas manuales, caminar, hablar, respirar, aprender y trabajar), puede deducir sus gastos de trabajo relacionados con dicho impedimento. 2011 taxes due Los gastos de trabajo relacionados con un impedimento son gastos ordinarios y necesarios del negocio incurridos por servicios de un asistente en su lugar de trabajo y por otros gastos relacionados con su lugar de trabajo que sean necesarios para que pueda trabajar. 2011 taxes due Personas que trabajan por cuenta propia. 2011 taxes due   Si trabaja por cuenta propia, anote los gastos de trabajo relacionados con su incapacidad en el formulario correspondiente (Anexo C, C-EZ, E o F) que utilice para declarar los ingresos y gastos de negocio. 2011 taxes due Pérdida por Otras Actividades Anotadas en el Recuadro 2 del Anexo K-1 del Formulario 1065-B Si la cantidad declarada en el recuadro 2 del Anexo K-1 del Formulario 1065-B es una pérdida, declárela en la línea 28 del Anexo A del Formulario 1040. 2011 taxes due No está sujeto a las limitaciones de actividades pasivas. 2011 taxes due Reintegros por la Reclamación de un Derecho Si tuvo que reintegrar más de $3,000 que incluyó en los ingresos de un año anterior porque en ese momento pensaba que tenía un derecho no restringido a dichos ingresos, tal vez pueda deducir la cantidad que pagó o solicitar que se la acrediten en sus impuestos. 2011 taxes due Vea Reintegros en el capítulo 12, para más información. 2011 taxes due Inversión no Recuperada en una Anualidad Un jubilado que haya contribuido al costo de una anualidad puede excluir de sus ingresos parte de cada pago que reciba, por ser rendimiento exento de impuestos de la inversión del jubilado. 2011 taxes due Si el jubilado muere antes de recuperar toda la inversión libre de impuestos, se podría deducir toda inversión no recuperada en la declaración final de impuestos del jubilado. 2011 taxes due Vea el capítulo 10 para obtener más información acerca del trato tributario de las pensiones y anualidades. 2011 taxes due Gastos no Deducibles A continuación se enumeran algunos ejemplos de gastos no deducibles. 2011 taxes due Luego, se explican en mayor detalle los gastos no deducibles adicionales. 2011 taxes due Lista de Gastos no Deducibles Comisiones de agentes bursátiles que usted pagó con respecto a su arreglo IRA u otra propiedad de inversión. 2011 taxes due Gastos de entierro o funeral, incluido el costo de la tumba. 2011 taxes due Gastos de capital. 2011 taxes due Cargos y licencias, como licencias de automóvil, de matrimonio y placas de identificación. 2011 taxes due Pérdidas relacionadas con pasatiempos; no obstante, vea Gastos Relacionados con un Pasatiempo , anteriormente. 2011 taxes due Reparaciones, seguro y alquiler de la vivienda. 2011 taxes due Sobornos y comisiones clandestinas. 2011 taxes due Vea Bribes and kickbacks (Sobornos y comisiones clandestinas) en el capítulo 11 de la Publicación 535, en inglés. 2011 taxes due Pérdidas de la venta de su vivienda, mobiliario, automóvil personal, etc. 2011 taxes due Primas de seguro personal por incapacidad. 2011 taxes due Gastos personales, de vida o familiares. 2011 taxes due Valor de salarios no recibidos o período de vacaciones no utilizadas. 2011 taxes due Gastos de Adopción No puede deducir los gastos que incurre en la adopción de un niño, pero tal vez pueda tomar un crédito para esos gastos. 2011 taxes due Vea el capítulo 36. 2011 taxes due Gastos de Campaña Electoral No puede deducir gastos que un candidato para un cargo público incurre en su campaña electoral, incluso si el candidato está postulando para la reelección a dicho cargo. 2011 taxes due Estos incluyen cargos de calificación e inscripción para las elecciones primarias. 2011 taxes due Honorarios legales. 2011 taxes due   No puede deducir honorarios legales que se pagan para defender cargos derivados de la participación en una campaña política. 2011 taxes due Cargos por Emisión de Cheques de Cuenta Personal Si tiene una cuenta corriente personal, no puede deducir cargos cobrados por el banco por el privilegio de emitir cheques, incluso si la cuenta devenga intereses. 2011 taxes due Cuotas de Clubes Por lo general, no puede deducir el costo de afiliación a un club organizado para fines comerciales, de placer, recreación u otro fin social. 2011 taxes due Esto incluye clubes de negocios, sociales, atléticos, de almuerzo, deportivos, de aerolíneas, hoteles, golf y de campo. 2011 taxes due No puede deducir cuotas pagadas a una organización si uno de los propósitos principales de ésta es: Realizar actividades sociales para los miembros o sus invitados u Ofrecer a los miembros o sus invitados acceso a establecimientos de actividades sociales. 2011 taxes due No se pueden deducir las cuotas pagadas a aerolíneas, hoteles o clubes de almuerzo. 2011 taxes due Gastos de Transporte entre su Domicilio y el Trabajo No puede deducir gastos de viaje de ida y vuelta al trabajo (el costo de su transporte entre su residencia y su lugar de trabajo principal o habitual). 2011 taxes due Si transporta herramientas, instrumentos u otros artículos en su automóvil de ida y vuelta a su trabajo, puede deducir sólo el costo adicional de transporte de dichos artículos, como el alquiler de un remolque para el transporte de los mismos. 2011 taxes due Multas o Sanciones No puede deducir multas o sanciones que pague a una oficina del gobierno por infringir una ley. 2011 taxes due Esto incluye cantidades pagadas para liquidar su responsabilidad real o posible de una multa o sanción (civil o penal). 2011 taxes due Las multas o sanciones incluyen multas de estacionamiento, sanciones tributarias y sanciones deducidas de su sueldo de maestro después de una huelga ilícita. 2011 taxes due Gastos de Balnearios No puede deducir gastos de un balneario (spa), aun si existe un requisito laboral para mantenerse en excelente condición física, como podría ser el caso de un oficial encargado del orden público. 2011 taxes due Sistema de Seguridad Residencial No puede deducir el costo de un sistema de seguridad residencial como una deducción miscelánea. 2011 taxes due Sin embargo, tal vez pueda reclamar una deducción por un sistema de seguridad residencial como gasto de negocios, si es que tiene una oficina en su casa. 2011 taxes due Vea Oficina en el Domicilio bajo Gastos del Empleado no Reembolsados, anteriormente, y Security System (Sistema de seguridad) bajo Deducting Expenses (Deducción de gastos) en la Publicación 587, en inglés. 2011 taxes due Seminarios Relacionados con Inversiones No puede deducir gastos por asistir a una convención, seminario o reunión parecida para fines de inversión. 2011 taxes due Primas de Seguro de Vida No puede deducir primas que pague por su propio seguro de vida. 2011 taxes due Tal vez pueda deducir como pensión para el cónyuge divorciado primas que pague por las pólizas de seguro de vida asignadas a su ex-cónyuge. 2011 taxes due Consulte el capítulo 18 para información sobre la pensión alimenticia. 2011 taxes due Gastos de Cabildeo Por lo general, no puede deducir cantidades pagadas o incurridas por concepto de cabildeo. 2011 taxes due Estos incluyen gastos para: Influenciar el proceso de legislación, Participar o intervenir en una campaña política a favor o en contra de un candidato a un cargo público, Intentar influenciar al público en general, o a un segmento del público, respecto a las elecciones, materias legislativas o referéndums o Comunicarse directamente con funcionarios del poder ejecutivo bajo protección en un intento de influenciar las acciones del funcionario o las opiniones del mismo. 2011 taxes due Los gastos de cabildeo también incluyen cantidades pagadas o gastos en los que ha incurrido para la investigación, preparación, planificación o coordinación de cualquiera de estas actividades. 2011 taxes due Cuotas usadas para cabildeo. 2011 taxes due   Si una organización exenta de impuestos le notifica que esa parte de las cuotas u otras cantidades que usted paga a la organización se utilizan para pagar gastos de cabildeo no deducibles, no puede deducir esa parte de las cuotas. 2011 taxes due Vea Lobbying Expenses (Gastos de cabildeo) en la Publicación 529, en inglés, para obtener información sobre las excepciones. 2011 taxes due Dinero en Efectivo o Bienes Perdidos o Extraviados No puede deducir una pérdida basada en la simple desaparición de dinero o bienes. 2011 taxes due Sin embargo, una pérdida o desaparición accidental de bienes puede considerarse hecho fortuito si es causada por un acontecimiento que se pueda identificar y que sea repentino, inesperado o poco común. 2011 taxes due Vea el capítulo 25. 2011 taxes due Ejemplo. 2011 taxes due Se cierra una puerta de su automóvil accidentalmente en su mano y rompe el engaste de su anillo de diamante. 2011 taxes due El diamante se cae del anillo y nunca lo pudo encontrar. 2011 taxes due La pérdida del diamante es un hecho fortuito. 2011 taxes due Almuerzos con Compañeros de Trabajo No puede deducir los gastos de almuerzos con compañeros de trabajo, excepto si viaja lejos de casa por razones comerciales. 2011 taxes due Vea el capítulo 26 para obtener información acerca de los gastos deducibles mientras se encuentra lejos de su domicilio. 2011 taxes due Comidas Cuando Trabaja Hasta Tarde No puede deducir el costo de comidas si trabaja hasta tarde. 2011 taxes due Sin embargo, tal vez pueda declarar una deducción si el costo de las comidas es un gasto de entretenimiento deducible o si viaja lejos de casa. 2011 taxes due Vea el capítulo 26 para obtener información sobre gastos de entretenimiento deducibles y gastos durante viajes lejos de su domicilio. 2011 taxes due Gastos por Asuntos Legales Personales No puede deducir gastos por asuntos legales personales, como aquéllos en los que se ha incurrido en los siguientes casos: Tutoría de hijos. 2011 taxes due Demanda por incumplimiento de promesa de matrimonio. 2011 taxes due Cargos civiles o penales derivados de una relación personal. 2011 taxes due Daños por lesiones personales, a excepción de ciertas reclamaciones por discriminación ilegal y por denuncia de actividades ilícitas en una empresa. 2011 taxes due Preparación de un título (o defensa o perfeccionamiento de un título). 2011 taxes due Preparación de un testamento. 2011 taxes due Reclamaciones de propiedad o liquidación de propiedad en un divorcio. 2011 taxes due No puede deducir estos gastos incluso si una consecuencia del proceso legal es la pérdida de propiedad que genera ingresos. 2011 taxes due Donaciones Políticas No puede deducir donaciones hechas a un candidato político, un comité de campaña o un fondo para publicar boletines. 2011 taxes due Los avisos publicitarios en programas de convenciones y entradas a cenas o programas que benefician a un partido o candidato político no son deducibles. 2011 taxes due Costos de Acreditación Profesional No puede deducir costos de acreditación profesional tales como: Costos de certificado de contabilidad pagados para el derecho inicial de poder practicar la contabilidad. 2011 taxes due Costos del examen para el ejercicio de la abogacía y gastos afines para asegurarse el ingreso inicial al colegio de abogados. 2011 taxes due Costos de licencias médicas y dentales para obtener la primera licencia de ejercicio de la profesión. 2011 taxes due Reputación Profesional No puede deducir gastos por salir en un programa de radio o televisión para aumentar su prestigio personal o establecer su reputación profesional. 2011 taxes due Aportaciones a un Fondo de Ayuda Económica No puede deducir aportaciones pagadas a un plan privado que pague beneficios a los empleados cubiertos que no puedan trabajar debido a una lesión o enfermedad no relacionada con el trabajo. 2011 taxes due Servicio Telefónico Residencial No puede deducir un cobro (incluidos impuestos) por un servicio telefónico local básico de la línea telefónica principal de su residencia, aun cuando se utilice en una ocupación o negocio. 2011 taxes due Reuniones de Accionistas No puede deducir gastos de transporte ni otros que paga para asistir a reuniones de accionistas de empresas en las que tiene participación accionaria, pero no de otra índole. 2011 taxes due No puede deducir estos gastos aunque asista a la reunión para obtener información que podría ser útil al efectuar otras inversiones. 2011 taxes due Gastos de Ingresos Exentos de Impuestos No puede deducir gastos que incurre para generar ingresos exentos de impuestos. 2011 taxes due No puede deducir intereses de una deuda en la que haya incurrido o continúa para comprar o portar valores exentos de impuestos. 2011 taxes due Si usted incurre gastos para generar ingresos tributables y exentos de impuestos, pero no puede identificar los gastos que generan cada tipo de ingreso, tiene que dividir los gastos según la cantidad de cada tipo de ingreso para determinar la cantidad que puede deducir. 2011 taxes due Ejemplo. 2011 taxes due Durante el año recibió intereses tributables de $4,800 e intereses exentos de impuestos de $1,200. 2011 taxes due Al obtener este ingreso, tuvo un total de gastos de $500 durante el año. 2011 taxes due No puede identificar la cantidad de cada gasto correspondiente a cada ingreso. 2011 taxes due Por lo tanto, el 80% ($4,800/$6,000) del gasto corresponde a los intereses tributables y el 20% ($1,200/$6,000) corresponde a los intereses exentos de impuestos. 2011 taxes due Puede deducir, sujeto al límite del 2%, gastos de $400 (80% de $500). 2011 taxes due Gastos de Viaje para Otra Persona Por lo general, no puede deducir los gastos de viaje que pague o en los que incurra para su cónyuge, dependiente, u otra persona que lo acompañe (o su empleado) en un viaje de negocios o por motivos personales, a menos que el cónyuge, el dependiente, o la otra persona sea un empleado del contribuyente; el viaje sea para un propósito comercial de buena fe (bona fide); y tales gastos serían de otra manera deducibles por el cónyuge, dependiente u otra persona. 2011 taxes due Vea el capítulo 26 para más información sobre gastos de viaje deducibles. 2011 taxes due Aportaciones Voluntarias al Fondo de Beneficios por Desempleo No puede deducir aportaciones voluntarias al fondo de beneficios por desempleo que usted realice a un fondo sindical o a un fondo privado. 2011 taxes due Sin embargo, puede deducir las aportaciones como impuestos si la ley estatal le exige que las haga a un fondo de desempleo del estado que le protege de la pérdida de sueldos por desempleo causado por condiciones comerciales. 2011 taxes due Relojes de Pulsera No puede deducir el costo de un reloj de pulsera, incluso si existe un requisito laboral que establezca que tiene que saber la hora correcta para realizar sus funciones de manera adecuada. 2011 taxes due Prev  Up  Next   Home   More Online Publications