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2012 Federal Tax Return Forms

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2012 Federal Tax Return Forms

2012 federal tax return forms 5. 2012 federal tax return forms   Recordkeeping Table of Contents How To Prove ExpensesWhat Are Adequate Records? What If I Have Incomplete Records? Separating and Combining Expenses How Long To Keep Records and Receipts Examples of Records If you deduct travel, entertainment, gift, or transportation expenses, you must be able to prove (substantiate) certain elements of expense. 2012 federal tax return forms This chapter discusses the records you need to keep to prove these expenses. 2012 federal tax return forms If you keep timely and accurate records, you will have support to show the IRS if your tax return is ever examined. 2012 federal tax return forms You will also have proof of expenses that your employer may require if you are reimbursed under an accountable plan. 2012 federal tax return forms These plans are discussed in chapter 6 under Reimbursements . 2012 federal tax return forms How To Prove Expenses Table 5-1 is a summary of records you need to prove each expense discussed in this publication. 2012 federal tax return forms You must be able to prove the elements listed across the top portion of the chart. 2012 federal tax return forms You prove them by having the information and receipts (where needed) for the expenses listed in the first column. 2012 federal tax return forms You cannot deduct amounts that you approximate or estimate. 2012 federal tax return forms You should keep adequate records to prove your expenses or have sufficient evidence that will support your own statement. 2012 federal tax return forms You must generally prepare a written record for it to be considered adequate. 2012 federal tax return forms This is because written evidence is more reliable than oral evidence alone. 2012 federal tax return forms However, if you prepare a record on a computer, it is considered an adequate record. 2012 federal tax return forms What Are Adequate Records? You should keep the proof you need in an account book, diary, log, statement of expense, trip sheets, or similar record. 2012 federal tax return forms You should also keep documentary evidence that, together with your record, will support each element of an expense. 2012 federal tax return forms Documentary evidence. 2012 federal tax return forms   You generally must have documentary evidence, such as receipts, canceled checks, or bills, to support your expenses. 2012 federal tax return forms Exception. 2012 federal tax return forms   Documentary evidence is not needed if any of the following conditions apply. 2012 federal tax return forms You have meals or lodging expenses while traveling away from home for which you account to your employer under an accountable plan, and you use a per diem allowance method that includes meals and/or lodging. 2012 federal tax return forms ( Accountable plans and per diem allowances are discussed in chapter 6. 2012 federal tax return forms ) Your expense, other than lodging, is less than $75. 2012 federal tax return forms You have a transportation expense for which a receipt is not readily available. 2012 federal tax return forms Adequate evidence. 2012 federal tax return forms   Documentary evidence ordinarily will be considered adequate if it shows the amount, date, place, and essential character of the expense. 2012 federal tax return forms   For example, a hotel receipt is enough to support expenses for business travel if it has all of the following information. 2012 federal tax return forms The name and location of the hotel. 2012 federal tax return forms The dates you stayed there. 2012 federal tax return forms Separate amounts for charges such as lodging, meals, and telephone calls. 2012 federal tax return forms   A restaurant receipt is enough to prove an expense for a business meal if it has all of the following information. 2012 federal tax return forms The name and location of the restaurant. 2012 federal tax return forms The number of people served. 2012 federal tax return forms The date and amount of the expense. 2012 federal tax return forms If a charge is made for items other than food and beverages, the receipt must show that this is the case. 2012 federal tax return forms Canceled check. 2012 federal tax return forms   A canceled check, together with a bill from the payee, ordinarily establishes the cost. 2012 federal tax return forms However, a canceled check by itself does not prove a business expense without other evidence to show that it was for a business purpose. 2012 federal tax return forms Duplicate information. 2012 federal tax return forms   You do not have to record information in your account book or other record that duplicates information shown on a receipt as long as your records and receipts complement each other in an orderly manner. 2012 federal tax return forms   You do not have to record amounts your employer pays directly for any ticket or other travel item. 2012 federal tax return forms However, if you charge these items to your employer, through a credit card or otherwise, you must keep a record of the amounts you spend. 2012 federal tax return forms Timely-kept records. 2012 federal tax return forms   You should record the elements of an expense or of a business use at or near the time of the expense or use and support it with sufficient documentary evidence. 2012 federal tax return forms A timely-kept record has more value than a statement prepared later when generally there is a lack of accurate recall. 2012 federal tax return forms   You do not need to write down the elements of every expense on the day of the expense. 2012 federal tax return forms If you maintain a log on a weekly basis that accounts for use during the week, the log is considered a timely-kept record. 2012 federal tax return forms   If you give your employer, client, or customer an expense account statement, it can also be considered a timely-kept record. 2012 federal tax return forms This is true if you copy it from your account book, diary, log, statement of expense, trip sheets, or similar record. 2012 federal tax return forms Proving business purpose. 2012 federal tax return forms   You must generally provide a written statement of the business purpose of an expense. 2012 federal tax return forms However, the degree of proof varies according to the circumstances in each case. 2012 federal tax return forms If the business purpose of an expense is clear from the surrounding circumstances, then you do not need to give a written explanation. 2012 federal tax return forms Example. 2012 federal tax return forms If you are a sales representative who calls on customers on an established sales route, you do not have to give a written explanation of the business purpose for traveling that route. 2012 federal tax return forms You can satisfy the requirements by recording the length of the delivery route once, the date of each trip at or near the time of the trips, and the total miles you drove the car during the tax year. 2012 federal tax return forms You could also establish the date of each trip with a receipt, record of delivery, or other documentary evidence. 2012 federal tax return forms Confidential information. 2012 federal tax return forms   You do not need to put confidential information relating to an element of a deductible expense (such as the place, business purpose, or business relationship) in your account book, diary, or other record. 2012 federal tax return forms However, you do have to record the information elsewhere at or near the time of the expense and have it available to fully prove that element of the expense. 2012 federal tax return forms What If I Have Incomplete Records? If you do not have complete records to prove an element of an expense, then you must prove the element with: Your own written or oral statement containing specific information about the element, and Other supporting evidence that is sufficient to establish the element. 2012 federal tax return forms If the element is the description of a gift, or the cost, time, place, or date of an expense, the supporting evidence must be either direct evidence or documentary evidence. 2012 federal tax return forms Direct evidence can be written statements or the oral testimony of your guests or other witnesses setting forth detailed information about the element. 2012 federal tax return forms Documentary evidence can be receipts, paid bills, or similar evidence. 2012 federal tax return forms If the element is either the business relationship of your guests or the business purpose of the amount spent, the supporting evidence can be circumstantial rather than direct. 2012 federal tax return forms For example, the nature of your work, such as making deliveries, provides circumstantial evidence of the use of your car for business purposes. 2012 federal tax return forms Invoices of deliveries establish when you used the car for business. 2012 federal tax return forms Table 5-1. 2012 federal tax return forms How To Prove Certain Business Expenses IF you have expenses for . 2012 federal tax return forms . 2012 federal tax return forms THEN you must keep records that show details of the following elements . 2012 federal tax return forms . 2012 federal tax return forms . 2012 federal tax return forms   Amount Time Place or  Description Business Purpose Business Relationship Travel Cost of each separate expense for travel, lodging, and meals. 2012 federal tax return forms Incidental expenses may be totaled in reasonable categories such as taxis, fees and tips, etc. 2012 federal tax return forms Dates you left and returned for each trip and number of days spent on business. 2012 federal tax return forms Destination or area of your travel (name of city, town, or other designation). 2012 federal tax return forms Purpose: Business purpose for the expense or the business benefit gained or expected to be gained. 2012 federal tax return forms    Relationship: N/A Entertainment Cost of each separate expense. 2012 federal tax return forms Incidental expenses such as taxis, telephones, etc. 2012 federal tax return forms , may be totaled on a daily basis. 2012 federal tax return forms Date of entertainment. 2012 federal tax return forms (Also see Business Purpose. 2012 federal tax return forms ) Name and address or location of place of entertainment. 2012 federal tax return forms Type of entertainment if not otherwise apparent. 2012 federal tax return forms (Also see Business Purpose. 2012 federal tax return forms ) Purpose: Business purpose for the expense or the business benefit gained or expected to be gained. 2012 federal tax return forms  For entertainment, the nature of the business discussion or activity. 2012 federal tax return forms If the entertainment was directly before or after a business discussion: the date, place, nature, and duration of the business discussion, and the identities of the persons who took part in both the business discussion and the entertainment activity. 2012 federal tax return forms    Relationship: Occupations or other information (such as names, titles, or other designations) about the recipients that shows their business relationship to you. 2012 federal tax return forms  For entertainment, you must also prove that you or your employee was present if the entertainment was a business meal. 2012 federal tax return forms Gifts Cost of the gift. 2012 federal tax return forms Date of the gift. 2012 federal tax return forms Description of the gift. 2012 federal tax return forms   Transportation Cost of each separate expense. 2012 federal tax return forms For car expenses, the cost of the car and any improvements, the date you started using it for business, the mileage for each business use, and the total miles for the year. 2012 federal tax return forms Date of the expense. 2012 federal tax return forms For car expenses, the date of the use of the car. 2012 federal tax return forms Your business destination. 2012 federal tax return forms Purpose: Business purpose for the expense. 2012 federal tax return forms    Relationship: N/A Sampling. 2012 federal tax return forms   You can keep an adequate record for parts of a tax year and use that record to prove the amount of business or investment use for the entire year. 2012 federal tax return forms You must demonstrate by other evidence that the periods for which an adequate record is kept are representative of the use throughout the tax year. 2012 federal tax return forms Example. 2012 federal tax return forms You use your car to visit the offices of clients, meet with suppliers and other subcontractors, and pick up and deliver items to clients. 2012 federal tax return forms There is no other business use of the car, but you and your family use the car for personal purposes. 2012 federal tax return forms You keep adequate records during the first week of each month that show that 75% of the use of the car is for business. 2012 federal tax return forms Invoices and bills show that your business use continues at the same rate during the later weeks of each month. 2012 federal tax return forms Your weekly records are representative of the use of the car each month and are sufficient evidence to support the percentage of business use for the year. 2012 federal tax return forms Exceptional circumstances. 2012 federal tax return forms   You can satisfy the substantiation requirements with other evidence if, because of the nature of the situation in which an expense is made, you cannot get a receipt. 2012 federal tax return forms This applies if all the following are true. 2012 federal tax return forms You were unable to obtain evidence for an element of the expense or use that completely satisfies the requirements explained earlier under What Are Adequate Records . 2012 federal tax return forms You are unable to obtain evidence for an element that completely satisfies the two rules listed earlier under What If I Have Incomplete Records . 2012 federal tax return forms You have presented other evidence for the element that is the best proof possible under the circumstances. 2012 federal tax return forms Destroyed records. 2012 federal tax return forms   If you cannot produce a receipt because of reasons beyond your control, you can prove a deduction by reconstructing your records or expenses. 2012 federal tax return forms Reasons beyond your control include fire, flood, and other casualties. 2012 federal tax return forms    Table 5-2. 2012 federal tax return forms Daily Business Mileage and Expense Log Name:       Odometer Readings Expenses Date Destination  (City, Town, or Area) Business Purpose Start Stop Miles  this trip Type  (Gas, oil, tolls, etc. 2012 federal tax return forms ) Amount                                                                                                                   Weekly  Total             Total Year-to-Date             Separating and Combining Expenses This section explains when expenses must be kept separate and when expenses can be combined. 2012 federal tax return forms Separating expenses. 2012 federal tax return forms   Each separate payment is generally considered a separate expense. 2012 federal tax return forms For example, if you entertain a customer or client at dinner and then go to the theater, the dinner expense and the cost of the theater tickets are two separate expenses. 2012 federal tax return forms You must record them separately in your records. 2012 federal tax return forms Season or series tickets. 2012 federal tax return forms   If you buy season or series tickets for business use, you must treat each ticket in the series as a separate item. 2012 federal tax return forms To determine the cost of individual tickets, divide the total cost (but not more than face value) by the number of games or performances in the series. 2012 federal tax return forms You must keep records to show whether you use each ticket as a gift or entertainment. 2012 federal tax return forms Also, you must be able to prove the cost of nonluxury box seat tickets if you rent a skybox or other private luxury box for more than one event. 2012 federal tax return forms See Entertainment tickets in chapter 2. 2012 federal tax return forms Combining items. 2012 federal tax return forms   You can make one daily entry in your record for reasonable categories of expenses. 2012 federal tax return forms Examples are taxi fares, telephone calls, or other incidental travel costs. 2012 federal tax return forms Meals should be in a separate category. 2012 federal tax return forms You can include tips for meal-related services with the costs of the meals. 2012 federal tax return forms   Expenses of a similar nature occurring during the course of a single event are considered a single expense. 2012 federal tax return forms For example, if during entertainment at a cocktail lounge, you pay separately for each serving of refreshments, the total expense for the refreshments is treated as a single expense. 2012 federal tax return forms Car expenses. 2012 federal tax return forms   You can account for several uses of your car that can be considered part of a single use, such as a round trip or uninterrupted business use, with a single record. 2012 federal tax return forms Minimal personal use, such as a stop for lunch on the way between two business stops, is not an interruption of business use. 2012 federal tax return forms Example. 2012 federal tax return forms You make deliveries at several different locations on a route that begins and ends at your employer's business premises and that includes a stop at the business premises between two deliveries. 2012 federal tax return forms You can account for these using a single record of miles driven. 2012 federal tax return forms Gift expenses. 2012 federal tax return forms   You do not always have to record the name of each recipient of a gift. 2012 federal tax return forms A general listing will be enough if it is evident that you are not trying to avoid the $25 annual limit on the amount you can deduct for gifts to any one person. 2012 federal tax return forms For example, if you buy a large number of tickets to local high school basketball games and give one or two tickets to each of many customers, it is usually enough to record a general description of the recipients. 2012 federal tax return forms Allocating total cost. 2012 federal tax return forms   If you can prove the total cost of travel or entertainment but you cannot prove how much it cost for each person who participated in the event, you may have to allocate the total cost among you and your guests on a pro rata basis. 2012 federal tax return forms To do so, you must establish the number of persons who participated in the event. 2012 federal tax return forms   An allocation would be needed, for example, if you did not have a business relationship with all of your guests. 2012 federal tax return forms See Allocating between business and nonbusiness in chapter 2. 2012 federal tax return forms If your return is examined. 2012 federal tax return forms    If your return is examined, you may have to provide additional information to the IRS. 2012 federal tax return forms This information could be needed to clarify or to establish the accuracy or reliability of information contained in your records, statements, testimony, or documentary evidence before a deduction is allowed. 2012 federal tax return forms    THIS IS NOT AN OFFICIAL INTERNAL REVENUE FORM Table 5-3. 2012 federal tax return forms Weekly Traveling Expense and Entertainment Record From: To: Name: Expenses Sunday Monday Tuesday Wednesday Thursday Friday Saturday Total 1. 2012 federal tax return forms Travel Expenses: Airlines                                 Excess Baggage                                 Bus – Train                                 Cab and Limousine                                 Tips                                 Porter                                 2. 2012 federal tax return forms Meals and Lodging:  Breakfast                                 Lunch                                 Dinner                                 Hotel and Motel  (Detail in Schedule B)                                 3. 2012 federal tax return forms Entertainment  (Detail in Schedule C)                                 4. 2012 federal tax return forms Other Expenses:  Postage                                 Telephone & Telegraph                                 Stationery & Printing                                 Stenographer                                 Sample Room                                 Advertising                                 Assistant(s)                                 Trade Shows                                 5. 2012 federal tax return forms Car Expenses: (List all car expenses - the division between business and personal expenses may be made at the end of the year. 2012 federal tax return forms ) (Detail mileage in Schedule A. 2012 federal tax return forms ) Gas, oil, lube, wash                                 Repairs, parts                                 Tires, supplies                                 Parking fees, tolls                                 6. 2012 federal tax return forms Other (Identify)                                 Total                                 Note: Attach receipted bills for (1) ALL lodging and (2) any other expenses of $75. 2012 federal tax return forms 00 or more. 2012 federal tax return forms Schedule A – Car Mileage: End                 Start                 Total                 Business Mileage                 Schedule B – Lodging Hotel or Motel Name                 City                 Schedule C – Entertainment Date Item Place Amount Business Purpose Business Relationship                                             WEEKLY REIMBURSEMENTS:     Travel and transportation expenses     Other reimbursements     TOTAL   How Long To Keep Records and Receipts You must keep records as long as they may be needed for the administration of any provision of the Internal Revenue Code. 2012 federal tax return forms Generally, this means you must keep records that support your deduction (or an item of income) for 3 years from the date you file the income tax return on which the deduction is claimed. 2012 federal tax return forms A return filed early is considered filed on the due date. 2012 federal tax return forms For a more complete explanation of how long to keep records, see Publication 583, Starting a Business and Keeping Records. 2012 federal tax return forms You must keep records of the business use of your car for each year of the recovery period. 2012 federal tax return forms See More-than-50%-use test in chapter 4 under Depreciation Deduction. 2012 federal tax return forms Reimbursed for expenses. 2012 federal tax return forms   Employees who give their records and documentation to their employers and are reimbursed for their expenses generally do not have to keep copies of this information. 2012 federal tax return forms However, you may have to prove your expenses if any of the following conditions apply. 2012 federal tax return forms You claim deductions for expenses that are more than reimbursements. 2012 federal tax return forms Your expenses are reimbursed under a nonaccountable plan. 2012 federal tax return forms Your employer does not use adequate accounting procedures to verify expense accounts. 2012 federal tax return forms You are related to your employer as defined under Per Diem and Car Allowances , in chapter 6. 2012 federal tax return forms Reimbursements , adequate accounting , and nonaccountable plans are discussed in chapter 6. 2012 federal tax return forms Examples of Records Table 5-2 and Table 5-3 are examples of worksheets which can be used for tracking business expenses. 2012 federal tax return forms Prev  Up  Next   Home   More Online Publications
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The 2012 Federal Tax Return Forms

2012 federal tax return forms 15. 2012 federal tax return forms   Examination and Appeal Procedures If your excise tax return is examined and you disagree with the findings, you can get information about audit and appeal procedures from Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund. 2012 federal tax return forms An unagreed case involving an excise tax covered in this publication differs from other tax cases in that you can only contest it in court after payment of the tax by filing suit for a refund in the United States District Court or the United States Court of Federal Claims. 2012 federal tax return forms Prev  Up  Next   Home   More Online Publications