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Amended tax 5. Amended tax 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. Amended tax This chapter discusses the records you need to keep to prove these expenses. Amended tax If you keep timely and accurate records, you will have support to show the IRS if your tax return is ever examined. Amended tax You will also have proof of expenses that your employer may require if you are reimbursed under an accountable plan. Amended tax These plans are discussed in chapter 6 under Reimbursements . Amended tax How To Prove Expenses Table 5-1 is a summary of records you need to prove each expense discussed in this publication. Amended tax You must be able to prove the elements listed across the top portion of the chart. Amended tax You prove them by having the information and receipts (where needed) for the expenses listed in the first column. Amended tax You cannot deduct amounts that you approximate or estimate. Amended tax You should keep adequate records to prove your expenses or have sufficient evidence that will support your own statement. Amended tax You must generally prepare a written record for it to be considered adequate. Amended tax This is because written evidence is more reliable than oral evidence alone. Amended tax However, if you prepare a record on a computer, it is considered an adequate record. Amended tax 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. Amended tax You should also keep documentary evidence that, together with your record, will support each element of an expense. Amended tax Documentary evidence. Amended tax You generally must have documentary evidence, such as receipts, canceled checks, or bills, to support your expenses. Amended tax Exception. Amended tax Documentary evidence is not needed if any of the following conditions apply. Amended tax 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. Amended tax ( Accountable plans and per diem allowances are discussed in chapter 6. Amended tax ) Your expense, other than lodging, is less than $75. Amended tax You have a transportation expense for which a receipt is not readily available. Amended tax Adequate evidence. Amended tax Documentary evidence ordinarily will be considered adequate if it shows the amount, date, place, and essential character of the expense. Amended tax For example, a hotel receipt is enough to support expenses for business travel if it has all of the following information. Amended tax The name and location of the hotel. Amended tax The dates you stayed there. Amended tax Separate amounts for charges such as lodging, meals, and telephone calls. Amended tax A restaurant receipt is enough to prove an expense for a business meal if it has all of the following information. Amended tax The name and location of the restaurant. Amended tax The number of people served. Amended tax The date and amount of the expense. Amended tax If a charge is made for items other than food and beverages, the receipt must show that this is the case. Amended tax Canceled check. Amended tax A canceled check, together with a bill from the payee, ordinarily establishes the cost. Amended tax However, a canceled check by itself does not prove a business expense without other evidence to show that it was for a business purpose. Amended tax Duplicate information. Amended tax 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. Amended tax You do not have to record amounts your employer pays directly for any ticket or other travel item. Amended tax 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. Amended tax Timely-kept records. Amended tax 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. Amended tax A timely-kept record has more value than a statement prepared later when generally there is a lack of accurate recall. Amended tax You do not need to write down the elements of every expense on the day of the expense. Amended tax If you maintain a log on a weekly basis that accounts for use during the week, the log is considered a timely-kept record. Amended tax If you give your employer, client, or customer an expense account statement, it can also be considered a timely-kept record. Amended tax This is true if you copy it from your account book, diary, log, statement of expense, trip sheets, or similar record. Amended tax Proving business purpose. Amended tax You must generally provide a written statement of the business purpose of an expense. Amended tax However, the degree of proof varies according to the circumstances in each case. Amended tax If the business purpose of an expense is clear from the surrounding circumstances, then you do not need to give a written explanation. Amended tax Example. Amended tax 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. Amended tax 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. Amended tax You could also establish the date of each trip with a receipt, record of delivery, or other documentary evidence. Amended tax Confidential information. Amended tax 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. Amended tax 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. Amended tax 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. Amended tax 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. Amended tax Direct evidence can be written statements or the oral testimony of your guests or other witnesses setting forth detailed information about the element. Amended tax Documentary evidence can be receipts, paid bills, or similar evidence. Amended tax 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. Amended tax For example, the nature of your work, such as making deliveries, provides circumstantial evidence of the use of your car for business purposes. Amended tax Invoices of deliveries establish when you used the car for business. Amended tax Table 5-1. Amended tax How To Prove Certain Business Expenses IF you have expenses for . Amended tax . Amended tax THEN you must keep records that show details of the following elements . Amended tax . Amended tax . Amended tax Amount Time Place or Description Business Purpose Business Relationship Travel Cost of each separate expense for travel, lodging, and meals. Amended tax Incidental expenses may be totaled in reasonable categories such as taxis, fees and tips, etc. Amended tax Dates you left and returned for each trip and number of days spent on business. Amended tax Destination or area of your travel (name of city, town, or other designation). Amended tax Purpose: Business purpose for the expense or the business benefit gained or expected to be gained. Amended tax Relationship: N/A Entertainment Cost of each separate expense. Amended tax Incidental expenses such as taxis, telephones, etc. Amended tax , may be totaled on a daily basis. Amended tax Date of entertainment. Amended tax (Also see Business Purpose. Amended tax ) Name and address or location of place of entertainment. Amended tax Type of entertainment if not otherwise apparent. Amended tax (Also see Business Purpose. Amended tax ) Purpose: Business purpose for the expense or the business benefit gained or expected to be gained. Amended tax For entertainment, the nature of the business discussion or activity. Amended tax 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. Amended tax Relationship: Occupations or other information (such as names, titles, or other designations) about the recipients that shows their business relationship to you. Amended tax For entertainment, you must also prove that you or your employee was present if the entertainment was a business meal. Amended tax Gifts Cost of the gift. Amended tax Date of the gift. Amended tax Description of the gift. Amended tax Transportation Cost of each separate expense. Amended tax 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. Amended tax Date of the expense. Amended tax For car expenses, the date of the use of the car. Amended tax Your business destination. Amended tax Purpose: Business purpose for the expense. Amended tax Relationship: N/A Sampling. Amended tax 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. Amended tax 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. Amended tax Example. Amended tax You use your car to visit the offices of clients, meet with suppliers and other subcontractors, and pick up and deliver items to clients. Amended tax There is no other business use of the car, but you and your family use the car for personal purposes. Amended tax You keep adequate records during the first week of each month that show that 75% of the use of the car is for business. Amended tax Invoices and bills show that your business use continues at the same rate during the later weeks of each month. Amended tax 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. Amended tax Exceptional circumstances. Amended tax 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. Amended tax This applies if all the following are true. Amended tax 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 . Amended tax You are unable to obtain evidence for an element that completely satisfies the two rules listed earlier under What If I Have Incomplete Records . Amended tax You have presented other evidence for the element that is the best proof possible under the circumstances. Amended tax Destroyed records. Amended tax If you cannot produce a receipt because of reasons beyond your control, you can prove a deduction by reconstructing your records or expenses. Amended tax Reasons beyond your control include fire, flood, and other casualties. Amended tax Table 5-2. Amended tax 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. Amended tax ) 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. Amended tax Separating expenses. Amended tax Each separate payment is generally considered a separate expense. Amended tax 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. Amended tax You must record them separately in your records. Amended tax Season or series tickets. Amended tax If you buy season or series tickets for business use, you must treat each ticket in the series as a separate item. Amended tax 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. Amended tax You must keep records to show whether you use each ticket as a gift or entertainment. Amended tax 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. Amended tax See Entertainment tickets in chapter 2. Amended tax Combining items. Amended tax You can make one daily entry in your record for reasonable categories of expenses. Amended tax Examples are taxi fares, telephone calls, or other incidental travel costs. Amended tax Meals should be in a separate category. Amended tax You can include tips for meal-related services with the costs of the meals. Amended tax Expenses of a similar nature occurring during the course of a single event are considered a single expense. Amended tax 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. Amended tax Car expenses. Amended tax 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. Amended tax Minimal personal use, such as a stop for lunch on the way between two business stops, is not an interruption of business use. Amended tax Example. Amended tax 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. Amended tax You can account for these using a single record of miles driven. Amended tax Gift expenses. Amended tax You do not always have to record the name of each recipient of a gift. Amended tax 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. Amended tax 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. Amended tax Allocating total cost. Amended tax 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. Amended tax To do so, you must establish the number of persons who participated in the event. Amended tax An allocation would be needed, for example, if you did not have a business relationship with all of your guests. Amended tax See Allocating between business and nonbusiness in chapter 2. Amended tax If your return is examined. Amended tax If your return is examined, you may have to provide additional information to the IRS. Amended tax 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. Amended tax THIS IS NOT AN OFFICIAL INTERNAL REVENUE FORM Table 5-3. Amended tax Weekly Traveling Expense and Entertainment Record From: To: Name: Expenses Sunday Monday Tuesday Wednesday Thursday Friday Saturday Total 1. Amended tax Travel Expenses: Airlines Excess Baggage Bus – Train Cab and Limousine Tips Porter 2. Amended tax Meals and Lodging: Breakfast Lunch Dinner Hotel and Motel (Detail in Schedule B) 3. Amended tax Entertainment (Detail in Schedule C) 4. Amended tax Other Expenses: Postage Telephone & Telegraph Stationery & Printing Stenographer Sample Room Advertising Assistant(s) Trade Shows 5. Amended tax Car Expenses: (List all car expenses - the division between business and personal expenses may be made at the end of the year. Amended tax ) (Detail mileage in Schedule A. Amended tax ) Gas, oil, lube, wash Repairs, parts Tires, supplies Parking fees, tolls 6. Amended tax Other (Identify) Total Note: Attach receipted bills for (1) ALL lodging and (2) any other expenses of $75. Amended tax 00 or more. Amended tax 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. Amended tax 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. Amended tax A return filed early is considered filed on the due date. Amended tax For a more complete explanation of how long to keep records, see Publication 583, Starting a Business and Keeping Records. Amended tax You must keep records of the business use of your car for each year of the recovery period. Amended tax See More-than-50%-use test in chapter 4 under Depreciation Deduction. Amended tax Reimbursed for expenses. Amended tax 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. Amended tax However, you may have to prove your expenses if any of the following conditions apply. Amended tax You claim deductions for expenses that are more than reimbursements. Amended tax Your expenses are reimbursed under a nonaccountable plan. Amended tax Your employer does not use adequate accounting procedures to verify expense accounts. Amended tax You are related to your employer as defined under Per Diem and Car Allowances , in chapter 6. Amended tax Reimbursements , adequate accounting , and nonaccountable plans are discussed in chapter 6. Amended tax Examples of Records Table 5-2 and Table 5-3 are examples of worksheets which can be used for tracking business expenses. 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Estimated tax is the method used to pay tax on income that is not subject to withholding. This includes income from self-employment, interest, dividends, alimony, rent, gains from the sale of assets, prizes and awards. You also may have to pay estimated tax if the amount of income tax being withheld from your salary, pension, or other income is not enough.
Estimated tax is used to pay income tax and self-employment tax, as well as other taxes and amounts reported on your tax return. If you do not pay enough through withholding or estimated tax payments, you may be charged a penalty. If you do not pay enough by the due date of each payment period you may be charged a penalty even if you are due a refund when you file your tax return.
If you are filing as a sole proprietor, partner, S corporation shareholder, and/or a self-employed individual, you generally have to make estimated tax payments if you expect to owe tax of $1,000 or more when you file your return.
If you are filing as a corporation you generally have to make estimated tax payments for your corporation if you expect it to owe tax of $500 or more when you file its return.
If you had a tax liability for the prior year, you may have to pay estimated tax for the current year. See the worksheet in Form 1040-ES (PDF) for more details on who must pay estimated tax.
Who Does Not Have To Pay Estimated Tax
If you receive salaries and wages, you can avoid having to pay estimated tax by asking your employer to withhold more tax from your earnings. To do this, file a new Form W-4 (PDF) with your employer. There is a special line on Form W-4 for you to enter the additional amount you want your employer to withhold.
You do not have to pay estimated tax for the current year if you meet all three of the following conditions.
You had no tax liability for the prior year
You were a U.S. citizen or resident for the whole year
To figure your estimated tax, you must figure your expected adjusted gross income, taxable income, taxes, deductions, and credits for the year.
When figuring your estimated tax for the current year, it may be helpful to use your income, deductions, and credits for prior year as a starting point. Use your prior year's federal tax return as a guide. You can use the worksheet in Form 1040-ES (PDF) to figure your estimated tax. You will need to estimate the amount of income you expect to earn for the year. If you estimated your earnings too high, simply complete another Form 1040-ES worksheet to refigure your estimated tax for the next quarter. If you estimated your earnings too low, again complete another Form 1040-ES worksheet to recalculate your estimated tax for the next quarter. You want to estimate your income as accurately as you can to avoid penalties.
You must make adjustments both for changes in your own situation and for recent changes in the tax law.
When To Pay Estimated Taxes
For estimated tax purposes, the year is divided into four payment periods. Each period has a specific payment due date. If you do not pay enough tax by the due date of each of the payment periods, you may be charged a penalty even if you are due a refund when you file your income tax return, see underpayment of tax below for more information.
Using the EFTPS system is the easiest way to pay your federal taxes for individuals as well as businesses. Make ALL of your federal tax payments including federal tax deposits (FTDs), installment agreement and estimated tax payments using Electronic Federal Tax Payment System (EFTPS). If it is easier to pay your estimated taxes weekly, bi-weekly, monthly, etc. you can, as long as you have paid enough in by the end of the quarter. Using EFTPS, you can access a history of your payments, so you know how much and when you made your estimated tax payments.
Underpayment of Estimated Tax
If you did not pay enough tax throughout the year, either through withholding or by making estimated tax payments, you may have to pay a penalty for underpayment of estimated tax. Generally, most taxpayers will avoid this penalty if they owe less than $1,000 in tax after subtracting their withholdings and credits, or if they paid at least 90% of the tax for the current year, or 100% of the tax shown on the return for the prior year, whichever is smaller. There are special rules for farmers and fishermen. Please refer to Publication 505Tax Withholding and Estimated Tax, for additional information.
However, if your income is received unevenly during the year, you may be able to avoid or lower the penalty by annualizing your income and making unequal payments. Use Form 2210 (PDF), Underpayment of Estimated Tax by Individuals, Estates, and Trusts, to see if you owe a penalty for underpaying your estimated tax. Please refer to the Form 1040 Instructions (PDF) or the Form 1040A Instructions for where to report the estimated tax penalty on your return.
The penalty may also be waived if:
The failure to make estimated payments was caused by a casualty, disaster, or other unusual circumstance and it would be inequitable to impose the penalty, or
You retired (after reaching age 62) or became disabled during the tax year for which estimated payments were required to be made or in the preceding tax year, and the underpayment was due to reasonable cause and not willful neglect.
You should also use Form 2210 (PDF) to request a waiver of the penalty for the reasons shown above.
Amended tax 3. Amended tax Self-Employment Tax Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Who Must Pay Self-Employment Tax?Employed by a U. Amended tax S. Amended tax Church Effect of Exclusion Members of the Clergy Income From U. Amended tax S. Amended tax Possessions Exemption From Social Security and Medicare Taxes Topics - This chapter discusses: Who must pay self-employment tax, and Who is exempt from self-employment tax. Amended tax Useful Items - You may want to see: Publication 334 Tax Guide for Small Business 517 Social Security and Other Information for Members of the Clergy and Religious Workers Form (and Instructions) Form 1040-PR Planilla para la Declaración de la Contribución Federal sobre el Trabajo por Cuenta Propia Form 1040-SS U. Amended tax S. Amended tax Self-Employment Tax Return Form 4361 Application for Exemption From Self-Employment Tax for Use by Ministers, Members of Religious Orders and Christian Science Practitioners Schedule SE (Form 1040) Self-Employment Tax See chapter 7 for information about getting these publications and forms. Amended tax Who Must Pay Self-Employment Tax? If you are a self-employed U. Amended tax S. Amended tax citizen or resident, the rules for paying self-employment tax are generally the same whether you are living in the United States or abroad. Amended tax The self-employment tax is a social security and Medicare tax on net earnings from self- employment. Amended tax You must pay self-employment tax if your net earnings from self-employment are at least $400. Amended tax For 2013, the maximum amount of net earnings from self-employment that is subject to the social security portion of the tax is $113,700. Amended tax All net earnings are subject to the Medicare portion of the tax. Amended tax Employed by a U. Amended tax S. Amended tax Church If you were employed by a U. Amended tax S. Amended tax church or a qualified church-controlled organization that chose exemption from social security and Medicare taxes and you received wages of $108. Amended tax 28 or more from the organization, the amounts paid to you are subject to self-employment tax. Amended tax However, you can choose to be exempt from social security and Medicare taxes if you are a member of a recognized religious sect. Amended tax See Publication 517 for more information about church employees and self-employment tax. Amended tax Effect of Exclusion You must take all of your self-employment income into account in figuring your net earnings from self-employment, even income that is exempt from income tax because of the foreign earned income exclusion. Amended tax Example. Amended tax You are in business abroad as a consultant and qualify for the foreign earned income exclusion. Amended tax Your foreign earned income is $95,000, your business deductions total $27,000, and your net profit is $68,000. Amended tax You must pay self-employment tax on all of your net profit, including the amount you can exclude from income. Amended tax Members of the Clergy If you are a member of the clergy, you are treated as self-employed for self-employment tax purposes. Amended tax Your U. Amended tax S. Amended tax self-employment tax is based upon net earnings from self-employment figured without regard to the foreign earned income exclusion or the foreign housing exclusion. Amended tax You can receive exemption from coverage for your ministerial duties if you conscientiously oppose public insurance due to religious reasons or if you oppose it due to the religious principles of your denomination. Amended tax You must file Form 4361 to apply for this exemption. Amended tax This subject is discussed in further detail in Publication 517. Amended tax Income From U. Amended tax S. Amended tax Possessions If you are a U. Amended tax S. Amended tax citizen or resident alien and you own and operate a business in Puerto Rico, Guam, the Commonwealth of the Northern Mariana Islands, American Samoa, or the U. Amended tax S. Amended tax Virgin Islands, you must pay tax on your net earnings from self-employment (if they are $400 or more) from those sources. Amended tax You must pay the self-employment tax whether or not the income is exempt from U. Amended tax S. Amended tax income taxes (or whether or not you otherwise must file a U. Amended tax S. Amended tax income tax return). Amended tax Unless your situation is described below, attach Schedule SE (Form 1040) to your U. Amended tax S. Amended tax income tax return. Amended tax If you do not have to file Form 1040 with the United States and you are a resident of any of the U. Amended tax S. Amended tax possessions listed in the preceding paragraph, figure your self-employment tax on Form 1040-SS. Amended tax Residents of Puerto Rico may file the Spanish-language Formulario 1040-PR. Amended tax If you are not enclosing a check or money order, file your return with the: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215 If you are enclosing a check or money order, file your return with the: Department of the Treasury P. Amended tax O. Amended tax Box 1303 Charlotte, NC 28201-1303 Exemption From Social Security and Medicare Taxes The United States may reach agreements with foreign countries to eliminate dual coverage and dual contributions (taxes) to social security systems for the same work. Amended tax See Bilateral Social Security (Totalization) Agreements in chapter 2 under Social Security and Medicare Taxes. Amended tax As a general rule, self-employed persons who are subject to dual taxation will only be covered by the social security system of the country where they reside. Amended tax For more information on how any specific agreement affects self-employed persons, contact the United States Social Security Administration, as discussed under Bilateral Social Security (Totalization) Agreements in chapter 2. Amended tax If your self-employment earnings should be exempt from foreign social security tax and subject only to U. Amended tax S. Amended tax self-employment tax, you should request a certificate of coverage from the U. Amended tax S. Amended tax Social Security Administration, Office of International Programs. Amended tax The certificate will establish your exemption from the foreign social security tax. Amended tax Send the request to the: Social Security Administration Office of International Programs P. Amended tax O. Amended tax Box 17741 Baltimore, MD 21235-7741 Prev Up Next Home More Online Publications