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2013 Tax Forms 1040ez

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2013 Tax Forms 1040ez

2013 tax forms 1040ez Publication 536 - Introductory Material Table of Contents Reminders IntroductionOrdering forms and publications. 2013 tax forms 1040ez Tax questions. 2013 tax forms 1040ez Useful Items - You may want to see: Reminders Future developments. 2013 tax forms 1040ez  For the latest developments related to Publication 536, such as legislation enacted after we release it, go to www. 2013 tax forms 1040ez irs. 2013 tax forms 1040ez gov/pub536. 2013 tax forms 1040ez Photographs of missing children. 2013 tax forms 1040ez  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 2013 tax forms 1040ez Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 2013 tax forms 1040ez You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. 2013 tax forms 1040ez Introduction If your deductions for the year are more than your income for the year, you may have a net operating loss (NOL). 2013 tax forms 1040ez An NOL year is the year in which an NOL occurs. 2013 tax forms 1040ez You can use an NOL by deducting it from your income in another year or years. 2013 tax forms 1040ez What this publication covers. 2013 tax forms 1040ez   This publication discusses NOLs for individuals, estates, and trusts. 2013 tax forms 1040ez It covers: How to figure an NOL, When to use an NOL, How to claim an NOL deduction, and How to figure an NOL carryover. 2013 tax forms 1040ez To have an NOL, your loss must generally be caused by deductions from your: Trade or business, Work as an employee, Casualty and theft losses, Moving expenses, or Rental property. 2013 tax forms 1040ez A loss from operating a business is the most common reason for an NOL. 2013 tax forms 1040ez Partnerships and S corporations generally cannot use an NOL. 2013 tax forms 1040ez However, partners or shareholders can use their separate shares of the partnership's or S corporation's business income and business deductions to figure their individual NOLs. 2013 tax forms 1040ez Keeping records. 2013 tax forms 1040ez   You should keep records for any tax year that generates an NOL for 3 years after you have used the carryback/carryforward or 3 years after the carryforward expires. 2013 tax forms 1040ez    You should attach all required documents to the Form 1045 or Form 1040X. 2013 tax forms 1040ez For details, see the instructions for Form 1045 or Form 1040X. 2013 tax forms 1040ez What is not covered in this publication?   The following topics are not covered in this publication. 2013 tax forms 1040ez Bankruptcies. 2013 tax forms 1040ez See Publication 908, Bankruptcy Tax Guide. 2013 tax forms 1040ez NOLs of corporations. 2013 tax forms 1040ez See Publication 542, Corporations. 2013 tax forms 1040ez Section references. 2013 tax forms 1040ez   Section references are to the Internal Revenue Code unless otherwise noted. 2013 tax forms 1040ez Comments and suggestions. 2013 tax forms 1040ez   We welcome your comments about this publication and your suggestions for future editions. 2013 tax forms 1040ez   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 2013 tax forms 1040ez NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 2013 tax forms 1040ez Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2013 tax forms 1040ez   You can send your comments from www. 2013 tax forms 1040ez irs. 2013 tax forms 1040ez gov/formspubs/. 2013 tax forms 1040ez Click on “More Information. 2013 tax forms 1040ez ” and then on “Comment on Tax Forms and Publications. 2013 tax forms 1040ez ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 2013 tax forms 1040ez Ordering forms and publications. 2013 tax forms 1040ez   Visit www. 2013 tax forms 1040ez irs. 2013 tax forms 1040ez gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. 2013 tax forms 1040ez Internal Revenue Service 1201 N. 2013 tax forms 1040ez Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 2013 tax forms 1040ez   If you have a tax question, check the information available on IRS. 2013 tax forms 1040ez gov or call 1-800-829-1040. 2013 tax forms 1040ez We cannot answer tax questions sent to either of the above addresses. 2013 tax forms 1040ez Useful Items - You may want to see: Form (and Instructions) 1040X Amended U. 2013 tax forms 1040ez S. 2013 tax forms 1040ez Individual Income Tax Return 1045 Application for Tentative Refund   See How To Get Tax Help near the end of this publication for information about getting these forms. 2013 tax forms 1040ez Prev  Up  Next   Home   More Online Publications
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Mission
The mission of the Office of Governmental Liaison and Disclosure is to improve tax administration by efficiently partnering with other government agencies and by effectively administering the Disclosure statutes.

IRS Information Sharing Programs
The IRS information sharing program saves government resources by partnering with agencies at all levels of government to enhance voluntary compliance with tax laws.

Congressional Affairs Program
The Congressional Affairs Program manages relationships with congressional representatives and staff.

Disclosure
The IRS Freedom of Information Program website contains information on contacting local IRS Disclosure Offices.

Disclosure - Protecting Federal Tax Information: A Message From The IRS
This video on disclosure awareness discusses what access to Federal Tax Information (FTI) is and how to guard it. It also covers how the disclosure of that information is protected by law.

Disclosure - Protecting Federal Tax Information: A Pocket Guide for Government Employees (PDF)
Publication 4761, Protecting Federal Tax Information: A Pocket Guide for Government Employees, is for federal, state and local agency employees who receive and use federal tax information (FTI). It provides basic disclosure concepts and warns of civil and criminal sanctions for misuse of FTI. It can be ordered by government agencies.

Safeguards Program
The Safeguards program and staff are responsible for ensuring that federal, state and local agencies receiving federal tax information protect it as if the information remained in IRS’s hands.

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The 2013 Tax Forms 1040ez

2013 tax forms 1040ez 5. 2013 tax forms 1040ez   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. 2013 tax forms 1040ez This chapter discusses the records you need to keep to prove these expenses. 2013 tax forms 1040ez If you keep timely and accurate records, you will have support to show the IRS if your tax return is ever examined. 2013 tax forms 1040ez You will also have proof of expenses that your employer may require if you are reimbursed under an accountable plan. 2013 tax forms 1040ez These plans are discussed in chapter 6 under Reimbursements . 2013 tax forms 1040ez How To Prove Expenses Table 5-1 is a summary of records you need to prove each expense discussed in this publication. 2013 tax forms 1040ez You must be able to prove the elements listed across the top portion of the chart. 2013 tax forms 1040ez You prove them by having the information and receipts (where needed) for the expenses listed in the first column. 2013 tax forms 1040ez You cannot deduct amounts that you approximate or estimate. 2013 tax forms 1040ez You should keep adequate records to prove your expenses or have sufficient evidence that will support your own statement. 2013 tax forms 1040ez You must generally prepare a written record for it to be considered adequate. 2013 tax forms 1040ez This is because written evidence is more reliable than oral evidence alone. 2013 tax forms 1040ez However, if you prepare a record on a computer, it is considered an adequate record. 2013 tax forms 1040ez 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. 2013 tax forms 1040ez You should also keep documentary evidence that, together with your record, will support each element of an expense. 2013 tax forms 1040ez Documentary evidence. 2013 tax forms 1040ez   You generally must have documentary evidence, such as receipts, canceled checks, or bills, to support your expenses. 2013 tax forms 1040ez Exception. 2013 tax forms 1040ez   Documentary evidence is not needed if any of the following conditions apply. 2013 tax forms 1040ez 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. 2013 tax forms 1040ez ( Accountable plans and per diem allowances are discussed in chapter 6. 2013 tax forms 1040ez ) Your expense, other than lodging, is less than $75. 2013 tax forms 1040ez You have a transportation expense for which a receipt is not readily available. 2013 tax forms 1040ez Adequate evidence. 2013 tax forms 1040ez   Documentary evidence ordinarily will be considered adequate if it shows the amount, date, place, and essential character of the expense. 2013 tax forms 1040ez   For example, a hotel receipt is enough to support expenses for business travel if it has all of the following information. 2013 tax forms 1040ez The name and location of the hotel. 2013 tax forms 1040ez The dates you stayed there. 2013 tax forms 1040ez Separate amounts for charges such as lodging, meals, and telephone calls. 2013 tax forms 1040ez   A restaurant receipt is enough to prove an expense for a business meal if it has all of the following information. 2013 tax forms 1040ez The name and location of the restaurant. 2013 tax forms 1040ez The number of people served. 2013 tax forms 1040ez The date and amount of the expense. 2013 tax forms 1040ez If a charge is made for items other than food and beverages, the receipt must show that this is the case. 2013 tax forms 1040ez Canceled check. 2013 tax forms 1040ez   A canceled check, together with a bill from the payee, ordinarily establishes the cost. 2013 tax forms 1040ez However, a canceled check by itself does not prove a business expense without other evidence to show that it was for a business purpose. 2013 tax forms 1040ez Duplicate information. 2013 tax forms 1040ez   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. 2013 tax forms 1040ez   You do not have to record amounts your employer pays directly for any ticket or other travel item. 2013 tax forms 1040ez 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. 2013 tax forms 1040ez Timely-kept records. 2013 tax forms 1040ez   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. 2013 tax forms 1040ez A timely-kept record has more value than a statement prepared later when generally there is a lack of accurate recall. 2013 tax forms 1040ez   You do not need to write down the elements of every expense on the day of the expense. 2013 tax forms 1040ez If you maintain a log on a weekly basis that accounts for use during the week, the log is considered a timely-kept record. 2013 tax forms 1040ez   If you give your employer, client, or customer an expense account statement, it can also be considered a timely-kept record. 2013 tax forms 1040ez This is true if you copy it from your account book, diary, log, statement of expense, trip sheets, or similar record. 2013 tax forms 1040ez Proving business purpose. 2013 tax forms 1040ez   You must generally provide a written statement of the business purpose of an expense. 2013 tax forms 1040ez However, the degree of proof varies according to the circumstances in each case. 2013 tax forms 1040ez If the business purpose of an expense is clear from the surrounding circumstances, then you do not need to give a written explanation. 2013 tax forms 1040ez Example. 2013 tax forms 1040ez 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. 2013 tax forms 1040ez 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. 2013 tax forms 1040ez You could also establish the date of each trip with a receipt, record of delivery, or other documentary evidence. 2013 tax forms 1040ez Confidential information. 2013 tax forms 1040ez   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. 2013 tax forms 1040ez 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. 2013 tax forms 1040ez 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. 2013 tax forms 1040ez 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. 2013 tax forms 1040ez Direct evidence can be written statements or the oral testimony of your guests or other witnesses setting forth detailed information about the element. 2013 tax forms 1040ez Documentary evidence can be receipts, paid bills, or similar evidence. 2013 tax forms 1040ez 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. 2013 tax forms 1040ez For example, the nature of your work, such as making deliveries, provides circumstantial evidence of the use of your car for business purposes. 2013 tax forms 1040ez Invoices of deliveries establish when you used the car for business. 2013 tax forms 1040ez Table 5-1. 2013 tax forms 1040ez How To Prove Certain Business Expenses IF you have expenses for . 2013 tax forms 1040ez . 2013 tax forms 1040ez THEN you must keep records that show details of the following elements . 2013 tax forms 1040ez . 2013 tax forms 1040ez . 2013 tax forms 1040ez   Amount Time Place or  Description Business Purpose Business Relationship Travel Cost of each separate expense for travel, lodging, and meals. 2013 tax forms 1040ez Incidental expenses may be totaled in reasonable categories such as taxis, fees and tips, etc. 2013 tax forms 1040ez Dates you left and returned for each trip and number of days spent on business. 2013 tax forms 1040ez Destination or area of your travel (name of city, town, or other designation). 2013 tax forms 1040ez Purpose: Business purpose for the expense or the business benefit gained or expected to be gained. 2013 tax forms 1040ez    Relationship: N/A Entertainment Cost of each separate expense. 2013 tax forms 1040ez Incidental expenses such as taxis, telephones, etc. 2013 tax forms 1040ez , may be totaled on a daily basis. 2013 tax forms 1040ez Date of entertainment. 2013 tax forms 1040ez (Also see Business Purpose. 2013 tax forms 1040ez ) Name and address or location of place of entertainment. 2013 tax forms 1040ez Type of entertainment if not otherwise apparent. 2013 tax forms 1040ez (Also see Business Purpose. 2013 tax forms 1040ez ) Purpose: Business purpose for the expense or the business benefit gained or expected to be gained. 2013 tax forms 1040ez  For entertainment, the nature of the business discussion or activity. 2013 tax forms 1040ez 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. 2013 tax forms 1040ez    Relationship: Occupations or other information (such as names, titles, or other designations) about the recipients that shows their business relationship to you. 2013 tax forms 1040ez  For entertainment, you must also prove that you or your employee was present if the entertainment was a business meal. 2013 tax forms 1040ez Gifts Cost of the gift. 2013 tax forms 1040ez Date of the gift. 2013 tax forms 1040ez Description of the gift. 2013 tax forms 1040ez   Transportation Cost of each separate expense. 2013 tax forms 1040ez 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. 2013 tax forms 1040ez Date of the expense. 2013 tax forms 1040ez For car expenses, the date of the use of the car. 2013 tax forms 1040ez Your business destination. 2013 tax forms 1040ez Purpose: Business purpose for the expense. 2013 tax forms 1040ez    Relationship: N/A Sampling. 2013 tax forms 1040ez   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. 2013 tax forms 1040ez 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. 2013 tax forms 1040ez Example. 2013 tax forms 1040ez You use your car to visit the offices of clients, meet with suppliers and other subcontractors, and pick up and deliver items to clients. 2013 tax forms 1040ez There is no other business use of the car, but you and your family use the car for personal purposes. 2013 tax forms 1040ez You keep adequate records during the first week of each month that show that 75% of the use of the car is for business. 2013 tax forms 1040ez Invoices and bills show that your business use continues at the same rate during the later weeks of each month. 2013 tax forms 1040ez 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. 2013 tax forms 1040ez Exceptional circumstances. 2013 tax forms 1040ez   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. 2013 tax forms 1040ez This applies if all the following are true. 2013 tax forms 1040ez 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 . 2013 tax forms 1040ez You are unable to obtain evidence for an element that completely satisfies the two rules listed earlier under What If I Have Incomplete Records . 2013 tax forms 1040ez You have presented other evidence for the element that is the best proof possible under the circumstances. 2013 tax forms 1040ez Destroyed records. 2013 tax forms 1040ez   If you cannot produce a receipt because of reasons beyond your control, you can prove a deduction by reconstructing your records or expenses. 2013 tax forms 1040ez Reasons beyond your control include fire, flood, and other casualties. 2013 tax forms 1040ez    Table 5-2. 2013 tax forms 1040ez 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. 2013 tax forms 1040ez ) 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. 2013 tax forms 1040ez Separating expenses. 2013 tax forms 1040ez   Each separate payment is generally considered a separate expense. 2013 tax forms 1040ez 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. 2013 tax forms 1040ez You must record them separately in your records. 2013 tax forms 1040ez Season or series tickets. 2013 tax forms 1040ez   If you buy season or series tickets for business use, you must treat each ticket in the series as a separate item. 2013 tax forms 1040ez 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. 2013 tax forms 1040ez You must keep records to show whether you use each ticket as a gift or entertainment. 2013 tax forms 1040ez 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. 2013 tax forms 1040ez See Entertainment tickets in chapter 2. 2013 tax forms 1040ez Combining items. 2013 tax forms 1040ez   You can make one daily entry in your record for reasonable categories of expenses. 2013 tax forms 1040ez Examples are taxi fares, telephone calls, or other incidental travel costs. 2013 tax forms 1040ez Meals should be in a separate category. 2013 tax forms 1040ez You can include tips for meal-related services with the costs of the meals. 2013 tax forms 1040ez   Expenses of a similar nature occurring during the course of a single event are considered a single expense. 2013 tax forms 1040ez 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. 2013 tax forms 1040ez Car expenses. 2013 tax forms 1040ez   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. 2013 tax forms 1040ez Minimal personal use, such as a stop for lunch on the way between two business stops, is not an interruption of business use. 2013 tax forms 1040ez Example. 2013 tax forms 1040ez 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. 2013 tax forms 1040ez You can account for these using a single record of miles driven. 2013 tax forms 1040ez Gift expenses. 2013 tax forms 1040ez   You do not always have to record the name of each recipient of a gift. 2013 tax forms 1040ez 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. 2013 tax forms 1040ez 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. 2013 tax forms 1040ez Allocating total cost. 2013 tax forms 1040ez   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. 2013 tax forms 1040ez To do so, you must establish the number of persons who participated in the event. 2013 tax forms 1040ez   An allocation would be needed, for example, if you did not have a business relationship with all of your guests. 2013 tax forms 1040ez See Allocating between business and nonbusiness in chapter 2. 2013 tax forms 1040ez If your return is examined. 2013 tax forms 1040ez    If your return is examined, you may have to provide additional information to the IRS. 2013 tax forms 1040ez 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. 2013 tax forms 1040ez    THIS IS NOT AN OFFICIAL INTERNAL REVENUE FORM Table 5-3. 2013 tax forms 1040ez Weekly Traveling Expense and Entertainment Record From: To: Name: Expenses Sunday Monday Tuesday Wednesday Thursday Friday Saturday Total 1. 2013 tax forms 1040ez Travel Expenses: Airlines                                 Excess Baggage                                 Bus – Train                                 Cab and Limousine                                 Tips                                 Porter                                 2. 2013 tax forms 1040ez Meals and Lodging:  Breakfast                                 Lunch                                 Dinner                                 Hotel and Motel  (Detail in Schedule B)                                 3. 2013 tax forms 1040ez Entertainment  (Detail in Schedule C)                                 4. 2013 tax forms 1040ez Other Expenses:  Postage                                 Telephone & Telegraph                                 Stationery & Printing                                 Stenographer                                 Sample Room                                 Advertising                                 Assistant(s)                                 Trade Shows                                 5. 2013 tax forms 1040ez Car Expenses: (List all car expenses - the division between business and personal expenses may be made at the end of the year. 2013 tax forms 1040ez ) (Detail mileage in Schedule A. 2013 tax forms 1040ez ) Gas, oil, lube, wash                                 Repairs, parts                                 Tires, supplies                                 Parking fees, tolls                                 6. 2013 tax forms 1040ez Other (Identify)                                 Total                                 Note: Attach receipted bills for (1) ALL lodging and (2) any other expenses of $75. 2013 tax forms 1040ez 00 or more. 2013 tax forms 1040ez 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. 2013 tax forms 1040ez 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. 2013 tax forms 1040ez A return filed early is considered filed on the due date. 2013 tax forms 1040ez For a more complete explanation of how long to keep records, see Publication 583, Starting a Business and Keeping Records. 2013 tax forms 1040ez You must keep records of the business use of your car for each year of the recovery period. 2013 tax forms 1040ez See More-than-50%-use test in chapter 4 under Depreciation Deduction. 2013 tax forms 1040ez Reimbursed for expenses. 2013 tax forms 1040ez   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. 2013 tax forms 1040ez However, you may have to prove your expenses if any of the following conditions apply. 2013 tax forms 1040ez You claim deductions for expenses that are more than reimbursements. 2013 tax forms 1040ez Your expenses are reimbursed under a nonaccountable plan. 2013 tax forms 1040ez Your employer does not use adequate accounting procedures to verify expense accounts. 2013 tax forms 1040ez You are related to your employer as defined under Per Diem and Car Allowances , in chapter 6. 2013 tax forms 1040ez Reimbursements , adequate accounting , and nonaccountable plans are discussed in chapter 6. 2013 tax forms 1040ez Examples of Records Table 5-2 and Table 5-3 are examples of worksheets which can be used for tracking business expenses. 2013 tax forms 1040ez Prev  Up  Next   Home   More Online Publications