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Can Amended Returns Be E Filed

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Can Amended Returns Be E Filed

Can amended returns be e filed 32. Can amended returns be e filed   Crédito por Gastos del Cuidado de Menores y Dependientes Table of Contents Recordatorios Introduction Useful Items - You may want to see: Requisitos Para Reclamar el CréditoRequisitos de la Persona Calificada Requisito del Ingreso del Trabajo Requisito de Gastos Relacionados con el Trabajo Requisito de la Declaración Conjunta Requisito de Identificación del Proveedor de Cuidados Cómo Calcular el CréditoCómo Calcular el Total de los Gastos Relacionados con el Trabajo Límite del Ingreso del Trabajo Límite de Dinero Cantidad de Crédito Cómo Reclamar el CréditoCrédito tributario no reembolsable. Can amended returns be e filed Impuestos sobre la Nómina para Empleadores de Empleados Domésticos Recordatorios Se necesita un Número de Identificación del Contribuyente (TIN, por sus siglas en inglés) para cada persona calificada. Can amended returns be e filed  Tiene que incluir el nombre y el número de identificación del contribuyente (el cual suele ser el número de Seguro Social) de cada persona calificada en la línea 2 del Formulario 2441. Can amended returns be e filed Vea Número de identificación del contribuyente , bajo Requisitos de la Persona Calificada , más adelante. Can amended returns be e filed Podría verse obligado a pagar los impuestos sobre la nómina. Can amended returns be e filed  Si le paga a alguien para que venga a cuidar de su dependiente o de su cónyuge en su casa, puede que a usted se le considere un empleador de empleados domésticos, que deba pagar impuestos sobre la nómina. Can amended returns be e filed Por lo general, no se le considera un empleador de empleados domésticos si la persona que cuida de su dependiente o de su cónyuge lleva a cabo este servicio en su propio domicilio (él de dicha persona) o en su lugar de negocios. Can amended returns be e filed Vea Impuestos sobre la Nómina para Empleadores de Empleados Domésticos , más adelante. Can amended returns be e filed Introduction Este capítulo trata del crédito por gastos de cuidado de menores y dependientes y trata los siguientes temas: Los requisitos que uno tiene que reunir para reclamar el crédito. Can amended returns be e filed Cómo calcular el crédito. Can amended returns be e filed Cómo reclamar el crédito. Can amended returns be e filed Impuestos sobre la nómina que usted podría verse obligado a pagar como empleador de empleados domésticos. Can amended returns be e filed Quizás pueda reclamar el crédito por gastos del cuidado de menores y dependientes si le paga a alguien para que cuide a un dependiente menor de 13 años de edad, o a su cónyuge o dependiente incapacitado que no pueda cuidar de sí mismo. Can amended returns be e filed El crédito puede ser hasta el 35% de sus gastos. Can amended returns be e filed Para tener derecho al crédito, usted debe encontrarse obligado a pagar estos gastos para poder trabajar o buscar trabajo. Can amended returns be e filed Este crédito no se debe confundir con el crédito tributario por hijos, el cual se describe en el capítulo 34. Can amended returns be e filed Beneficios para el cuidado de dependientes. Can amended returns be e filed   Si usted recibió de su empleador algún beneficio durante el año que era para el cuidado de dependientes, usted quizás pueda excluir de sus ingresos una parte o el total de dicho beneficio. Can amended returns be e filed Tiene que completar la Parte III del Formulario 2441, antes de poder calcular la cantidad de su crédito. Can amended returns be e filed Vea Beneficios para el Cuidado de Dependientes bajo Cómo Calcular el Crédito , más adelante. Can amended returns be e filed Useful Items - You may want to see: Publicación 501 Exemptions, Standard Deduction, and Filing Information (Exenciones, deducción estándar e información para la presentación de la declaración), en inglés 503 Child and Dependent Care Expenses (Gastos del cuidado de menores y dependientes), en inglés 926 Household Employer's Tax Guide (Guía de impuestos para empleadores de empleados domésticos), en inglés Formulario (e Instrucciones) 2441 Child and Dependent Care Expenses (Gastos del cuidado de menores y dependientes), en inglés Anexo H (Formulario 1040) Household Employment Taxes (Impuestos sobre la nómina correspondiente a empleados domésticos), en inglés W-7(SP) Solicitud del Número de Identificación Personal del Contribuyente del Servicio de Impuestos Internos W-10 Dependent Care Provider's Identification and Certification (Identificación y certificación del proveedor del cuidado de dependientes), en inglés Requisitos Para Reclamar el Crédito Para poder reclamar el crédito por gastos del cuidado de menores y dependientes, usted tiene que presentar el Formulario 1040 o el Formulario 1040A, pero no el Formulario 1040EZ y, además, cumplir todos los requisitos siguientes: El cuidado tiene que ser provisto a una, o más de una, persona calificada; la cual debe estar identificada en el Formulario 2441, Child and Dependent Care Expenses (Gastos del Cuidado de Menores y Dependientes), en inglés. Can amended returns be e filed Vea más adelante Requisitos de la Persona Calificada . Can amended returns be e filed Usted (y su cónyuge si presentan una declaración conjunta) tiene que haber recibido ingresos del trabajo durante el año. Can amended returns be e filed Sin embargo, vea más adelante el tema Regla para cónyuge estudiante o cónyuge incapacitado para cuidar de sí mismo bajo Requisito del Ingreso del Trabajo. Can amended returns be e filed Tiene que pagar gastos del cuidado de menores y dependientes para que usted (y su cónyuge, si presentan una declaración conjunta) pueda trabajar o buscar trabajo. Can amended returns be e filed Vea más adelante Requisito de Gastos Relacionados con el Trabajo . Can amended returns be e filed Tiene que hacer los pagos por gastos del cuidado de menores y dependientes a alguien que ni usted ni su cónyuge puedan declarar como dependiente. Can amended returns be e filed Si le hace pagos a su hijo, dicho hijo no puede ser su dependiente y éste tiene que tener 19 años de edad o más al final del año. Can amended returns be e filed Los pagos no se le pueden hacer: A su cónyuge ni Al padre o madre de la persona calificada, si éste es su hijo y tiene menos de 13 años de edad. Can amended returns be e filed Vea más adelante Pagos a Parientes o Dependientes bajo Requisito de Gastos Relacionados con el Trabajo . Can amended returns be e filed Su estado civil para la declaración puede ser soltero, cabeza de familia, o viudo que reúne los requisitos con hijo dependiente. Can amended returns be e filed Si está casado, debe presentar una declaración conjunta, a menos que le corresponda alguna excepción. Can amended returns be e filed Vea Requisito de la Declaración Conjunta , más adelante. Can amended returns be e filed Tiene que identificar en la declaración a la persona o institución que le proporciona los cuidados. Can amended returns be e filed Vea más adelante, Requisito de Identificación del Proveedor de Cuidados . Can amended returns be e filed Si excluye o deduce beneficios de un plan de beneficios para el cuidado de dependientes provisto para ese propósito, la cantidad total que excluya o deduzca tiene que ser menos de la cantidad límite de dólares por gastos calificados (por lo general, $3,000 si se trata de una persona calificada que recibió el cuidado, o $6,000 si el cuidado fue para dos o más personas calificadas). Can amended returns be e filed Si el cuidado fue para dos o más personas calificadas, la cantidad que excluya o deduzca siempre será menos del límite de dólares, ya que la cantidad total que puede excluir o deducir está limitada a $5,000. Can amended returns be e filed Vea Reducción del Límite de Dinero bajo Cómo Calcular el Crédito , más adelante. Can amended returns be e filed Estos requisitos se presentan en la Figura 32–A y también se explican en detalle en este capítulo. Can amended returns be e filed Requisitos de la Persona Calificada Los gastos del cuidado de menores y dependientes tienen que haberse incurrido por el cuidado de una o más personas calificadas. Can amended returns be e filed Una persona calificada es: Un hijo calificado que es su dependiente y que tenía menos de 13 años de edad cuando se le prestó el cuidado (pero vea Hijo de padres divorciados o separados o que viven aparte , más adelante) Su cónyuge que no estaba física o mentalmente capaz de cuidar de sí mismo y que vivió con usted por más de la mitad del año o Una persona que no estaba física o mentalmente capaz de cuidar de sí misma, vivió con usted por más de la mitad del año y: Era su dependiente o Hubiera sido su dependiente excepto que: recibió $3,900 o más de ingresos brutos, presentó una declaración conjunta o usted, o su cónyuge si presentaron una declaración conjunta, pudo ser declarado como dependiente en la declaración de impuestos del año 2013 de otra persona. Can amended returns be e filed Definición de dependiente. Can amended returns be e filed   Un dependiente es una persona, que no sea usted ni su cónyuge, por la cual puede declarar una exención. Can amended returns be e filed Para ser su dependiente, una persona tiene que ser su hijo calificado (o su pariente calificado). Can amended returns be e filed Hijo calificado. Can amended returns be e filed   Para ser su hijo calificado, un hijo tiene que vivir con usted durante más de la mitad del año y reunir otros requisitos. Can amended returns be e filed Información adicional. Can amended returns be e filed   Para más información sobre quién es su dependiente o hijo calificado, vea el capítulo 3. Can amended returns be e filed Persona que no estaba física o mentalmente capaz de cuidar de sí misma. Can amended returns be e filed   Las personas que no pueden vestirse, lavarse o alimentarse por sí solas debido a problemas físicos o mentales son consideradas incapacitadas para cuidar de sí mismas. Can amended returns be e filed También se consideran incapacitadas para cuidar de sí mismas las personas que tienen que ser cuidadas en todo momento para impedir que se lastimen a sí mismas o a los demás. Can amended returns be e filed Figura 32–A. Can amended returns be e filed ¿Puede usted reclamar el Crédito? ¿Puede usted reclamar el crédito? Persona que reúne los requisitos por parte del año. Can amended returns be e filed   Se determina si una persona reúne o no los requisitos a diario. Can amended returns be e filed Por ejemplo, si la persona por la cual usted paga los gastos del cuidado de menores y dependientes deja de reunir los requisitos el 16 de septiembre, cuente sólo los gastos hasta el 15 de septiembre, inclusive. Can amended returns be e filed Vea también Límite annual bajo Límite de Dinero , más adelante. Can amended returns be e filed Nacimiento o fallecimiento de una persona que reúna los demás requisitos. Can amended returns be e filed   Al determinar si una persona es persona calificada, se considera que una persona que nació o falleció en 2013 vivió con usted durante más de la mitad del año 2013 si su vivienda (la de usted) fue la vivienda de dicha persona más de la mitad del tiempo que estuvo viva en 2013. Can amended returns be e filed Número de identificación del contribuyente. Can amended returns be e filed   Tiene que incluir en su declaración el nombre y el número de identificación del contribuyente (generalmente es el número del Seguro Social) de la(s) persona(s) calificada(s). Can amended returns be e filed Si no indica la información correcta en la declaración, el crédito podría ser reducido o denegado. Can amended returns be e filed Número de identificación de contribuyente individual para extranjeros. Can amended returns be e filed   Si la persona calificada es extranjero residente, o extranjero no residente que no tiene y no puede obtener un número del Seguro Social (SSN, por sus siglas en inglés), use el número de identificación de contribuyente (ITIN, por sus siglas en inglés) de esa persona. Can amended returns be e filed El ITIN se anota en todo espacio donde se requiera que se escriba un SSN en una declaración de impuestos. Can amended returns be e filed Para solicitar un ITIN, consulte el Formulario W-7(SP) (o el Formulario W-7, en inglés). Can amended returns be e filed   El ITIN se utiliza solamente para propósitos tributarios. Can amended returns be e filed El mismo no le da al portador el derecho de recibir beneficios del Seguro Social ni cambia el estado del portador en cuanto a empleo o estado migratorio, de acuerdo con las leyes de los Estados Unidos. Can amended returns be e filed Número de identificación del contribuyente en proceso de adopción. Can amended returns be e filed   Si la persona calificada es un hijo que ha sido puesto a cargo de usted para adopción y para el cual usted no tiene un SSN, tiene que obtener un número de identificación del contribuyente en proceso de adopción (ATIN, por sus siglas en inglés) para el hijo. Can amended returns be e filed Presente el Formulario W-7A, Application for Taxpayer Identification Number for Pending U. Can amended returns be e filed S. Can amended returns be e filed Adoptions (Solicitud de número de identificación del contribuyente para adopciones pendientes en los Estados Unidos), en inglés. Can amended returns be e filed Hijo de padres divorciados o separados o que viven aparte. Can amended returns be e filed   Aunque no pueda declarar a su hijo como dependiente, su hijo es tratado como su persona calificada si: El hijo tenía menos de 13 años de edad o estaba física o mentalmente incapacitado para cuidar de sí mismo, El hijo recibió más de la mitad de la manutención durante el año natural de parte de uno o ambos padres que son divorciados, o legalmente separados bajo un fallo de divorcio o de manutención por separación judicial, están separados conforme a un acuerdo de separación judicial escrito, o vivieron aparte en todo momento durante los últimos 6 meses del año natural, El hijo estuvo bajo la custodia de uno o ambos padres durante más de la mitad del año y Usted era el padre o madre que tuvo custodia. Can amended returns be e filed   Se considera que el padre con quien el hijo vivió la mayor cantidad de noches en 2013 es el padre con custodia. Can amended returns be e filed Si el hijo estaba con cada padre una cantidad igual de noches, el padre con custodia es aquél que tiene el ingreso bruto ajustado mayor. Can amended returns be e filed Para más detalles e información sobre la excepción para padres que trabajan de noche, vea la Publicación 501, en inglés. Can amended returns be e filed   El padre que no tiene custodia del hijo no puede tratarle a éste como su persona calificada, a pesar de que tenga derecho para reclamarle al hijo como dependiente conforme a las reglas especiales para hijos de padres divorciados o separados. Can amended returns be e filed Requisito del Ingreso del Trabajo Para reclamar el crédito, usted (y su cónyuge, si presenta una declaración conjunta) tiene que haber recibido ingreso del trabajo durante el año. Can amended returns be e filed Ingreso del trabajo. Can amended returns be e filed   El ingreso del trabajo incluye sueldos, salarios, propinas, cualquier otra retribución tributable recibida como empleado, y los ingresos netos del trabajo por cuenta propia. Can amended returns be e filed Las pérdidas netas del empleo por cuenta propia reducen el ingreso del trabajo. Can amended returns be e filed El ingreso del trabajo también incluye indemnizaciones por huelga y toda compensación por incapacidad que haya declarado como salario. Can amended returns be e filed   Generalmente, sólo se incluye esa compensación que es tributable. Can amended returns be e filed Sin embargo, uno puede elegir incluir paga por combate no sujeta a impuestos en el ingreso del trabajo. Can amended returns be e filed Si presenta una declaración conjunta y tanto usted como su cónyuge recibieron paga no tributable por combate, cada uno de ustedes puede hacer su propia elección. Can amended returns be e filed (O sea, si uno de ustedes hace la elección, el otro también la puede hacer pero no es requerido). Can amended returns be e filed Debería calcular el crédito de ambas maneras y hacer la elección si le da el mayor beneficio tributario. Can amended returns be e filed Miembros de ciertas religiones opuestas al Seguro Social. Can amended returns be e filed   Esas personas que son miembros de ciertas religiones que se oponen a participar en programas de la Ley del Seguro Social y que tienen un formulario aprobado por el IRS que excluya ciertos ingresos de los impuestos del Seguro Social y Medicare pueden tratar ciertos ingresos como si no fueran ingresos del trabajo, para este propósito. Can amended returns be e filed Vea Earned Income Test (Requisito del ingreso del trabajo), en la Publicación 503, en inglés. Can amended returns be e filed Ingreso no derivado del trabajo. Can amended returns be e filed   El ingreso del trabajo no incluye: Pensiones y anualidades, Beneficios del Seguro Social ni beneficios de jubilación para empleados ferroviarios, Compensación del seguro obrero, Intereses ni dividendos, Compensación por desempleo, Becas de estudios ni becas de desarrollo profesional, salvo las que se declaren en el Formulario W-2 pagadas a usted por haber trabajado en la enseñanza o por algún otro servicio, Pagos por trabajo requerido por el bienestar social no sujetos a impuesto, Pagos de manutención para hijos menores que usted haya recibido, Ingreso de extranjeros no residentes no relacionado con una ocupación o negocio estadounidense, o Toda cantidad recibida por trabajo hecho mientras estaba recluido en una institución penal. Can amended returns be e filed Regla para cónyuge estudiante o cónyuge que no es capaz de cuidar de sí mismo. Can amended returns be e filed   Se considera que su cónyuge tiene ingreso del trabajo en cualquier mes en que el mismo: Sea estudiante a tiempo completo o No esté física o mentalmente capaz de cuidar de sí mismo. Can amended returns be e filed Su cónyuge también tiene que vivir con usted durante más de la mitad del año. Can amended returns be e filed   Si usted va a presentar una declaración conjunta, esta regla también es aplicable. Can amended returns be e filed Usted puede ser tratado como si hubiera obtenido ingreso del trabajo por cualquier mes en el que es un estudiante a tiempo completo o no es capaz de cuidar de sí mismo. Can amended returns be e filed   Calcule el ingreso del trabajo del cónyuge que no trabaja, descrito en los apartados (1) o (2) anteriores, tal como se indica más adelante en la sección titulada Límite del Ingreso del Trabajo . Can amended returns be e filed   Esta regla es aplicable a un solo cónyuge durante cualquier mes del año. Can amended returns be e filed Si, en el mismo mes, ni usted ni su cónyuge trabajan, pero son estudiantes a tiempo completo o no están física o mentalmente capaces de cuidar de sí mismos, se considera que solamente uno de ustedes ha recibido ingreso del trabajo en ese mes. Can amended returns be e filed Estudiante a tiempo completo. Can amended returns be e filed   Se considera que usted es estudiante a tiempo completo si se ha matriculado en una escuela por el número de horas o cursos que la misma considere asistencia a tiempo completo. Can amended returns be e filed Tiene que haber sido estudiante a tiempo completo durante alguna parte de cada uno de un mínimo de 5 meses del año natural durante el año. Can amended returns be e filed Dichos meses no tienen que ser consecutivos. Can amended returns be e filed Escuela. Can amended returns be e filed   El término “escuela” comprende escuelas secundarias, escuelas universitarias (colleges), universidades y escuelas técnicas, profesionales e industriales. Can amended returns be e filed No se considera que un curso de capacitación en el empleo, escuela por correspondencia, ni escuelas por Internet sean escuelas, para este propósito. Can amended returns be e filed Requisito de Gastos Relacionados con el Trabajo Los gastos de cuidado de menores y dependientes tienen que estar relacionados con el trabajo para que usted tenga derecho al crédito. Can amended returns be e filed Los gastos se consideran relacionados con el trabajo solamente si se cumplen las dos condiciones siguientes: Le permiten a usted (y a su cónyuge si presentan una declaración conjunta) trabajar o buscar trabajo. Can amended returns be e filed Son para el cuidado de una persona calificada. Can amended returns be e filed Si Trabaja o Busca Trabajo Para ser relacionados con el trabajo, sus gastos tendrán que permitirle trabajar o buscar trabajo. Can amended returns be e filed Si está casado, generalmente tanto usted como su cónyuge tienen que trabajar o estar buscando trabajo. Can amended returns be e filed A un cónyuge se le considera empleado durante cualquier mes en que sea estudiante a tiempo completo o esté física o mentalmente incapaz de cuidar de sí mismo. Can amended returns be e filed Puede trabajar para otra persona o por cuenta propia como dueño único o en sociedad colectiva. Can amended returns be e filed Su empleo puede ser a tiempo completo o a tiempo parcial. Can amended returns be e filed También se le considera empleado si está buscando trabajo activamente. Can amended returns be e filed Sin embargo, si no encuentra empleo y no tiene ingreso del trabajo ese año, no puede reclamar este crédito. Can amended returns be e filed Vea Requisito del Ingreso del Trabajo , anteriormente. Can amended returns be e filed Un gasto no se considera relacionado con el trabajo simplemente porque incurrió en el mismo mientras estaba trabajando. Can amended returns be e filed Su razón por incurrir en el gasto tiene que ser para permitirle a usted trabajar. Can amended returns be e filed Son los hechos los que determinan si sus gastos son para permitirle trabajar o buscar trabajo. Can amended returns be e filed Ejemplo 1. Can amended returns be e filed El costo de una niñera mientras usted y su cónyuge salen a comer no suele ser un gasto relacionado con el trabajo. Can amended returns be e filed Ejemplo 2. Can amended returns be e filed Usted trabaja durante el día. Can amended returns be e filed Su cónyuge trabaja por la noche y duerme por el día. Can amended returns be e filed Usted paga por el cuidado de su hijo de 5 años de edad durante las horas en las que usted trabaja y su cónyuge duerme. Can amended returns be e filed Estos gastos se consideran gastos de trabajo. Can amended returns be e filed Trabajo voluntario. Can amended returns be e filed    Para este propósito, a usted no se le considera empleado si hace trabajo voluntario no pagado o por un salario nominal. Can amended returns be e filed Trabajo parte del año. Can amended returns be e filed   Si trabaja o busca trabajo activamente durante solamente parte del período cubierto por los gastos, entonces tiene que calcular los gastos de cada día. Can amended returns be e filed Por ejemplo, si trabaja todo el año y sus gastos de cuidado son de $250 al mes ($3,000 para el año), todos los gastos están relacionados con el trabajo. Can amended returns be e filed Sin embargo, si trabaja o busca trabajo por sólo 2 meses y 15 días durante el año y paga gastos de $250 al mes, sus gastos relacionados con el trabajo se limitan a $625 (2 meses y medio x $250). Can amended returns be e filed Ausencia temporal del trabajo. Can amended returns be e filed   En caso de una ausencia temporal y breve del trabajo, como vacaciones o una enfermedad leve, no tiene que calcular los gastos por cada día, si le resulta de todos modos necesario pagar por cuidados durante ese período. Can amended returns be e filed En vez de eso, puede calcular el crédito incluyendo los gastos que pagó durante el período de ausencia. Can amended returns be e filed   Una ausencia de 2 semanas o menos se considera una ausencia temporal y breve. Can amended returns be e filed Una ausencia de más de 2 semanas podría considerarse una ausencia temporal y breve, según las circunstancias. Can amended returns be e filed Ejemplo. Can amended returns be e filed Para poder trabajar, usted paga a una niñera para que cuide de su hijo de 2 años e hija de 4 años de edad. Can amended returns be e filed Usted se enferma y falta al trabajo 4 meses, pero recibe compensación por enfermedad. Can amended returns be e filed Sigue pagando a la niñera por cuidar de sus hijos mientras está enferma. Can amended returns be e filed La ausencia no se considera temporal y breve y los gastos no se consideran gastos relacionados con el trabajo. Can amended returns be e filed Trabajo a tiempo parcial. Can amended returns be e filed   Si trabaja a tiempo parcial, normalmente tiene que calcular los gastos por cada día. Can amended returns be e filed No obstante, si tiene que pagar por cuidados semanal o mensualmente, o de algún otro modo que incluya días trabajados y no trabajados, puede calcular el crédito incluyendo los gastos que pagó por los días no trabajados. Can amended returns be e filed Todo día en el que trabaje por lo menos 1 hora se considera día de trabajo. Can amended returns be e filed Ejemplo 1. Can amended returns be e filed Trabaja 3 días a la semana. Can amended returns be e filed Mientras trabaja, le cuidan a su hijo de 6 años de edad en un centro de cuidados para dependientes, que cumple todos los reglamentos estatales y locales. Can amended returns be e filed El centro cobra a tasas de $150 por cualesquiera 3 días de la semana o $250 por 5 días a la semana. Can amended returns be e filed A su hijo le cuidan en el centro 5 días a la semana. Can amended returns be e filed Los gastos relacionados con el trabajo se limitan a $150 a la semana. Can amended returns be e filed Ejemplo 2. Can amended returns be e filed Los hechos son los mismos del Ejemplo 1 salvo que el centro no brinda la opción de pagar por solo 3 días. Can amended returns be e filed El cargo semanal completo de $250 podría ser un gasto relacionado con el trabajo. Can amended returns be e filed Cuidado de una Persona Calificada Para tener gastos que se consideran relacionados con el trabajo, tiene que haber incurrido en los mismos para proveer cuidados a una persona calificada. Can amended returns be e filed No se le requiere escoger la manera más barata de proveer dichos cuidados. Can amended returns be e filed El costo de un proveedor de cuidados remunerado podría ser un gasto por cuidar de una persona calificada aun si se pudiera haber conseguido otro proveedor de cuidados sin costo alguno. Can amended returns be e filed Se considera que los gastos son para el cuidado de una persona calificada sólo si el motivo prinicipal de dichos gastos es el bienestar y la protección de esa persona. Can amended returns be e filed Los gastos para servicios domésticos reúnen los requisitos si una parte de dichos servicios es el cuidado de personas calificadas. Can amended returns be e filed Vea Servicios domésticos , más adelante. Can amended returns be e filed Gastos que no son por cuidados. Can amended returns be e filed   Los gastos para el cuidado no incluyen cantidades que pague por concepto de comida, alojamiento, ropa, educación y entretenimiento. Can amended returns be e filed Sin embargo, puede incluir cantidades pequeñas pagadas por estos artículos si las mismas están relacionadas con el costo del cuidado de la persona calificada, y no se pueden separar de dicho costo. Can amended returns be e filed   Pagos de pensión para hijos menores no son de cuidado y no reúne los requisitos del crédito. Can amended returns be e filed Educación. Can amended returns be e filed   Los gastos incurridos por un niño que está en una guardería infantil, un parvulario o programas similares para niños que estén por debajo del nivel de kindergarten, se consideran gastos de cuidado. Can amended returns be e filed Los gastos para la asistencia al kindergarten o para grados superiores no se consideran gastos de cuidado. Can amended returns be e filed No use estos gastos para calcular el crédito. Can amended returns be e filed   Sin embargo, los gastos de cuidado del niño antes o después de la escuela si asiste al kindergarten o a un grado superior podrían considerarse gastos por cuidado de dependientes. Can amended returns be e filed   Las clases de verano y programas de clases particulares no se consideran cuidado de dependientes. Can amended returns be e filed Ejemplo 1. Can amended returns be e filed Usted lleva a su hijo de 3 años de edad a una guardería infantil que provee almuerzo y actividades educativas como parte de su servicio de cuidado para niños de edad preescolar. Can amended returns be e filed El almuerzo y las actividades educativas están relacionados con el cuidado de su hijo y el costo de los mismos no se puede separar del costo del cuidado. Can amended returns be e filed Puede incluir el costo total cuando calcule el crédito. Can amended returns be e filed Ejemplo 2. Can amended returns be e filed Usted inscribe a su hijo de 10 años de edad en una escuela de internado para poder trabajar a tiempo completo. Can amended returns be e filed Sólo la parte del gasto de la escuela de internado que corresponde al cuidado de su hijo se considera un gasto relacionado con el trabajo. Can amended returns be e filed Puede incluir esa parte del gasto al calcular su crédito, si la misma se puede separar del costo de educación. Can amended returns be e filed No puede incluir parte alguna de la cantidad que usted pague a la escuela por la educación de su hijo. Can amended returns be e filed Cuidado fuera de su domicilio. Can amended returns be e filed   Puede incluir el costo del cuidado provisto fuera de su domicilio si dicho cuidado es para un dependiente que tenga menos de 13 años de edad o alguna otra persona calificada que habitualmente pasa por lo menos 8 horas al día en la casa de usted. Can amended returns be e filed Centro de cuidado para dependientes. Can amended returns be e filed   Puede incluir el costo de cuidados provistos fuera de su domicilio por un centro de cuidados para dependientes sólo si el centro cumple con todas las reglas o normas locales y estatales correspondientes a estos centros. Can amended returns be e filed   Un centro de cuidados para dependientes es un lugar que provee cuidados a más de 6 personas (que no sean personas que vivan allí) y recibe una compensación, pago o subvención por proveer servicios para cualquiera de esas personas, aun cuando el centro no tenga fines de lucro. Can amended returns be e filed Campamento. Can amended returns be e filed   El costo de mandar a su hijo a un campamento en el que pase la noche no se considera un gasto relacionado con el trabajo. Can amended returns be e filed El costo de mandar a su hijo a un campamento de día podría ser un gasto relacionado con el trabajo, aunque el campamento se especialice en una actividad específica, como computadoras o fútbol. Can amended returns be e filed Transporte. Can amended returns be e filed   Si un proveedor de cuidados lleva a una persona calificada desde o hasta el lugar de cuidado, se considera que dicho transporte es gasto de cuidado de la persona calificada. Can amended returns be e filed Esto incluye transporte en autobús, metro, taxi o auto privado. Can amended returns be e filed Sin embargo, el transporte que no sea proporcionado por un proveedor de cuidados no se considera gasto de cuidado de la persona calificada. Can amended returns be e filed Además, si usted paga el costo del transporte de la persona que provee el cuidado para que venga a su casa, dicho gasto no se considera gasto de cuidado de la persona calificada. Can amended returns be e filed Cargos y depósitos. Can amended returns be e filed   Los cargos pagados a una agencia para obtener servicios de un proveedor de cuidados, los depósitos pagados a una agencia o parvulario, los cargos de solicitud y otros gastos indirectos se consideran gastos relacionados con el trabajo si uno tiene que pagarlos para recibir los cuidados, aun si no se pagan directamente por dichos cuidados. Can amended returns be e filed Sin embargo, un depósito al que haya perdido el derecho no se considera gasto de cuidado de una persona calificada si de hecho no se provee dicho cuidado. Can amended returns be e filed Ejemplo 1. Can amended returns be e filed Pagó un cargo a una agencia para recibir los servicios de la niñera que cuida a su hija de 2 años de edad mientras usted trabaja. Can amended returns be e filed El cargo que usted pagó se considera un gasto relacionado con el trabajo. Can amended returns be e filed Ejemplo 2. Can amended returns be e filed Pagó un depósito a un parvulario para reservar una plaza para su hijo de 3 años de edad. Can amended returns be e filed Después, envió su hijo a otro parvulario y por lo tanto perdió el derecho al depósito. Can amended returns be e filed El depósito al que ya no tiene derecho no es gasto por cuidados que de hecho se proveyeron y por lo tanto no se considera un gasto relacionado con el trabajo. Can amended returns be e filed Servicios domésticos. Can amended returns be e filed   Los gastos que usted paga por servicios domésticos reúnen los requisitos como gastos relacionados con el trabajo si los mismos son, por lo menos en parte, para el bienestar y la protección de la persona calificada. Can amended returns be e filed   Se considera que esos servicios domésticos son servicios comunes y habituales, provistos en su casa y alrededor de la misma, que sean necesarios para mantener la casa. Can amended returns be e filed Los mismos incluyen servicios de un ama de casa, criada, o cocinero. Can amended returns be e filed Sin embargo, los servicios domésticos no incluyen un chófer, camarero o jardinero. Can amended returns be e filed Vea Household Services (Servicios Domésticos), en la Publicación 503, en inglés, para más información. Can amended returns be e filed   En este capítulo, el término ama de casa se refiere a cualquier empleado doméstico cuyos servicios incluyan el cuidado de una persona calificada. Can amended returns be e filed Impuestos pagados sobre el salario. Can amended returns be e filed   Los impuestos pagados sobre el salario por servicios del cuidado de menores y dependientes calificados son gastos relacionados con el trabajo. Can amended returns be e filed Vea Impuestos sobre la nómina para Empleadores de Empleados Domésticos , más adelante. Can amended returns be e filed Pagos a Parientes o Dependientes Usted puede incluir pagos relacionados con el trabajo que usted hizo a sus parientes que no son sus dependientes, aun si los mismos viven en su vivienda. Can amended returns be e filed Sin embargo, no incluya ninguna cantidad que pague a: Un dependiente por quien usted (o su cónyuge, si presentan una declaración conjunta) pueda declarar una exención, Un hijo suyo que tuviera menos de 19 años de edad al final del año, aun si no es dependiente suyo, Una persona que fuera su cónyuge en cualquier momento del año ni Al padre o a la madre de la persona calificada si es hijo de usted y tiene menos de 13 años de edad. Can amended returns be e filed Requisito de la Declaración Conjunta Por regla general, las parejas casadas tienen que presentar una declaración conjunta para poder reclamar el crédito. Can amended returns be e filed Sin embargo, si usted está legalmente separado de su cónyuge o no vive con su cónyuge, quizás pueda presentar una declaración por separado y aún reclamar el crédito. Can amended returns be e filed Si está legalmente separado. Can amended returns be e filed   Si está legalmente separado de su cónyuge conforme a un fallo de divorcio o de manutención por separación judicial, no se le considera casado. Can amended returns be e filed Podría tener derecho a reclamar el crédito en su declaración utilizando el estado civil de cabeza de familia. Can amended returns be e filed Casados que viven aparte. Can amended returns be e filed   No se le considera casado y tendrá derecho al crédito si reúne todas las condiciones siguientes: Presenta una declaración separada de su cónyuge. Can amended returns be e filed Su vivienda es la vivienda de una persona calificada durante más de la mitad del año. Can amended returns be e filed Usted paga más de la mitad del costo de mantener su hogar durante el año. Can amended returns be e filed Su cónyuge no vive en el hogar de usted durante los últimos 6 meses del año. Can amended returns be e filed Gastos de mantenimiento de la vivienda. Can amended returns be e filed   Los gastos de mantenimiento de la vivienda suelen incluir impuestos sobre la propiedad, intereses hipotecarios, alquiler, cargos por servicios públicos, reparaciones en la vivienda, seguros para la vivienda, y alimentos consumidos en la vivienda. Can amended returns be e filed   Los gastos de mantenimiento de la vivienda no incluyen pagos por ropa, educación, tratamiento médico, vacaciones, seguro de vida, transporte ni capital hipotecario. Can amended returns be e filed   Tampoco incluyen la compra, mejoras permanentes ni reemplazo de propiedad. Can amended returns be e filed Por ejemplo, usted no puede incluir los gastos de reemplazar un calentador de agua. Can amended returns be e filed Sin embargo, sí puede incluir los gastos de reparar un calentador de agua. Can amended returns be e filed Fallecimiento del cónyuge. Can amended returns be e filed   Si su cónyuge fallece durante el año y usted no se vuelve a casar antes del final del año, por lo general, debe presentar una declaración conjunta para poder reclamar el crédito. Can amended returns be e filed Si se vuelve a casar antes del final del año, puede reclamar el crédito en la declaración de su cónyuge fallecido. Can amended returns be e filed Requisito de Identificación del Proveedor de Cuidados Tiene que identificar a todas las personas u organizaciones que provean cuidados para su hijo o dependiente. Can amended returns be e filed Use la Parte I del Formulario 2441 para mostrar la información. Can amended returns be e filed Si no tiene proveedores de cuidados y presenta el Formulario 2441 sólo para declarar ingresos tributables en la Parte III, anote “none” (ninguno) en la columna (a) de la línea 1. Can amended returns be e filed Información que se necesita. Can amended returns be e filed   Para identificar al proveedor del cuidado, tiene que dar la siguiente información sobre el proveedor: Nombre, Dirección y Número de identificación del contribuyente. Can amended returns be e filed   Si el proveedor del cuidado es una persona física, el número de identificación del contribuyente es su número de Seguro Social o su número de identificación del contribuyente individual. Can amended returns be e filed Si el proveedor del cuidado es una organización, entonces es su número de identificación del empleador (EIN, por sus siglas en inglés). Can amended returns be e filed   No tiene que mostrar el número de identificación del contribuyente si el proveedor del cuidado es una organización exenta de impuestos (tal como una iglesia o escuela). Can amended returns be e filed En este caso, escriba “Tax-Exempt” (Exento de impuestos) en el espacio donde el Formulario 2441 pide el número. Can amended returns be e filed   Si no puede proveer toda la información o si dicha información es incorrecta, tiene que demostrar que usted actuó con debida diligencia (de la cual se habla más adelante) al tratar de facilitar la información necesaria. Can amended returns be e filed Cómo obtener la información. Can amended returns be e filed   Puede usar el Formulario W-10 para solicitar la información requerida del proveedor de cuidados. Can amended returns be e filed Si no usa el Formulario W-10, puede obtener la información de una de las fuentes de información indicadas en las instrucciones del Formulario W-10, incluyendo: Una copia de la tarjeta del Seguro Social del proveedor, Una copia completada del Formulario W-4(SP) (o el Formulario W-4, en inglés) del proveedor de cuidados si éste es su empleado doméstico, Una copia del informe proporcionado por su empleador, si el proveedor es el plan de cuidado de dependientes de su empleador o Una carta o factura del proveedor si la información se muestra en ella. Can amended returns be e filed    Debería mantener esta información como documentación de su historial tributario. Can amended returns be e filed No envíe el Formulario W-10 (ni otros documentos que contengan esta información) al Servicio de Impuestos Internos (Internal Revenue Service). Can amended returns be e filed Debida diligencia. Can amended returns be e filed   Si la información acerca del proveedor de cuidados que usted proporcione es incorrecta o incompleta, es posible que no se le permita reclamar el crédito. Can amended returns be e filed Sin embargo, si usted puede demostrar haber actuado con debida diligencia al tratar de dar la información, todavía podrá reclamar el crédito. Can amended returns be e filed   Puede demostrar debida diligencia obteniendo y manteniendo un Formulario W-10 completado del proveedor o una de las fuentes de información enumeradas anteriormente. Can amended returns be e filed Los proveedores de cuidados pueden ser sancionados si no le proporcionan esta información a usted, o si proporcionan información incorrecta. Can amended returns be e filed Negativa del proveedor a dar información. Can amended returns be e filed   Si el proveedor se niega a darle la información de identificación, usted debería declarar la información que tenga disponible (tal como el nombre y dirección) en el Formulario 2441. Can amended returns be e filed Escriba “See Attached Statement” (Vea aclaración adjunta) en las columnas que piden la información que no tenga. Can amended returns be e filed Luego adjunte una aclaración que explique que le solicitó la información al proveedor de cuidados, pero que el mismo no le dio la información. Can amended returns be e filed Asegúrese de anotar su nombre y número de Seguro Social en la aclaración. Can amended returns be e filed Dicha aclaración mostrará que usted actuó con debida diligencia al tratar de dar la información necesaria. Can amended returns be e filed Ciudadanos y extranjeros residentes de los Estados Unidos que viven en el extranjero. Can amended returns be e filed   Si vive en el extranjero, es posible que su proveedor de cuidados no tenga, y que no esté obligado a conseguir, un número de identificación del contribuyente de los EE. Can amended returns be e filed UU. Can amended returns be e filed (por ejemplo, un número de Seguro Social o número de identificación del empleador). Can amended returns be e filed De ser así, escriba “LAFCP” (siglas en inglés que significan Living Abroad Foreign Care Provider (Proveedor de cuidados extranjero que vive en el extranjero)) en el espacio correspondiente al número de identificación del contribuyente perteneciente al proveedor de cuidados. Can amended returns be e filed Cómo Calcular el Crédito Su crédito es un porcentaje de sus gastos relacionados con el trabajo. Can amended returns be e filed Sus gastos están sujetos al límite del ingreso del trabajo y al límite de dinero. Can amended returns be e filed El porcentaje se basa en su ingreso bruto ajustado. Can amended returns be e filed Cómo Calcular el Total de los Gastos Relacionados con el Trabajo Para calcular su crédito por gastos relacionados con el trabajo del año 2013, sume sólo aquellos gastos pagados hasta el 31 de diciembre del año 2013. Can amended returns be e filed Gastos pagados por adelantado en un año anterior. Can amended returns be e filed   Si paga por algún servicio antes de que se provea de hecho, podrá usar los gastos pagados por adelantado solamente en el año en que el cuidado fue recibido. Can amended returns be e filed Declare los gastos en el año posterior como si de hecho fueran pagados en ese año posterior. Can amended returns be e filed Gastos no pagados hasta el año siguiente. Can amended returns be e filed   No cuente los gastos ocasionados en el año 2012 que usted pagó en el año 2013 como gastos relacionados con el trabajo en el año 2013. Can amended returns be e filed Quizás pueda reclamar un crédito adicional por dichos gastos en su declaración de impuestos del año 2013, pero tiene que calcularlo por separado. Can amended returns be e filed Vea Payments for prior year's expenses (Pagos por gastos del año anterior), bajo Amount of Credit (Cantidad del crédito) en la Publicación 503, en inglés. Can amended returns be e filed    Si incurrió en gastos en el año 2013 que no pagó hasta el año 2014, no los puede incluir cuando calcule el crédito del año 2013. Can amended returns be e filed Quizás pueda reclamar un crédito por esa cantidad en la declaración de impuestos del año 2014. Can amended returns be e filed Gastos reembolsados. Can amended returns be e filed   Si una agencia estatal de servicios sociales le paga una cantidad no tributable para reembolsarle algunos de sus gastos por el cuidado de su hijo o dependiente, no puede considerar esos gastos como gastos relacionados con el trabajo. Can amended returns be e filed Ejemplo. Can amended returns be e filed Usted pagó $3,000 en gastos relacionados con el trabajo. Can amended returns be e filed Una agencia estatal de servicios sociales le reembolsa $2,000. Can amended returns be e filed Puede usar sólamente $1,000 para calcular el crédito. Can amended returns be e filed Gastos médicos. Can amended returns be e filed   Algunos gastos por el cuidado de personas calificadas que no puedan cuidarse de sí mismas podrían reunir los requisitos para considerarse como gastos relacionados con el trabajo y también como gastos médicos. Can amended returns be e filed Puede usarlos de la manera que prefiera, pero no puede usar los mismos gastos para reclamar un crédito y también para declarar una deducción por gastos médicos. Can amended returns be e filed   Si usa estos gastos para calcular el crédito y son mayores que el límite del ingreso del trabajo o el límite de dinero, los cuales se explican más adelante, puede añadir a los gastos médicos la parte que excede del límite. Can amended returns be e filed Sin embargo, si usa el total de sus gastos para calcular la deducción de sus gastos médicos, no puede usar ninguna parte de los mismos para calcular el crédito. Can amended returns be e filed    Las cantidades que han sido excluidas de sus ingresos conforme al plan de cuidados de dependientes de su empleador no se pueden usar para declarar una deducción por gastos médicos. Can amended returns be e filed Beneficios para el Cuidado de Dependientes Si recibe beneficios para el cuidado de dependientes, el límite de dinero para propósitos del crédito podría ser disminuido. Can amended returns be e filed Vea más adelante Reducción del Límite de Dinero . Can amended returns be e filed No obstante, aun si no puede reclamar el crédito, quizás pueda declarar una exclusión o deducción por los beneficios para el cuidado de dependientes. Can amended returns be e filed Beneficios para el cuidado de dependientes. Can amended returns be e filed   Los beneficios para el cuidado de dependientes incluyen: Cantidades que su empleador le pague directamente a usted o directamente al proveedor de cuidados por el cuidado de su persona calificada mientras usted trabaje, El valor justo de mercado del cuidado en una guardería provista o financiada por su empleador y Aportaciones hechas por usted antes de la tasación de impuestos a una cuenta de gastos flexible para el cuidado de dependientes. Can amended returns be e filed Puede ser que su sueldo haya sido reducido para pagar esos beneficios. Can amended returns be e filed Si recibió beneficios como empleado, éstos deberían estar anotados en el recuadro 10 de su Formulario W-2. Can amended returns be e filed Vea Informe del empleado , más adelante. Can amended returns be e filed Los beneficios que usted recibió como socio deberían estar anotados en el recuadro 13 de su Anexo K-1 (Formulario 1065) con el código O. Can amended returns be e filed Anote la cantidad de dichos beneficios en la línea 12 de la Parte III del Formulario 2441. Can amended returns be e filed Exclusión o deducción. Can amended returns be e filed   Si su empleador provee beneficios para el cuidado de dependientes, conforme a un plan calificado, tal vez pueda excluir estos beneficios de sus ingresos. Can amended returns be e filed Su empleador le puede decir si su plan de beneficios reúne los requisitos. Can amended returns be e filed Para declarar la exclusión, tiene que llenar la Parte III del Formulario 2441. Can amended returns be e filed No puede usar el Formulario 1040EZ. Can amended returns be e filed   Si trabaja por cuenta propia y recibe beneficios de un plan calificado de beneficios para el cuidado de dependientes, se le considera empleador y empleado a la vez. Can amended returns be e filed Por lo tanto, no se le permite una exclusión del salario, sino una deducción en la línea 14 del Anexo C (Formulario 1040), en la línea 19 ó 28 del Anexo E (Formulario 1040), o en la línea 15 del Anexo F (Formulario 1040). Can amended returns be e filed Para declarar la deducción, tiene que usar el Formulario 2441. Can amended returns be e filed   La cantidad que se puede excluir o deducir se limita a la que sea menor entre las siguientes: La cantidad total de beneficios para el cuidado de dependientes que usted recibió durante el año, La cantidad total de gastos calificados en los que usted incurrió durante el año, Su ingreso del trabajo, El ingreso del trabajo de su cónyuge o $5,000 ($2,500 si son casados que presentan la declaración por separado). Can amended returns be e filed La definición del ingreso del trabajo para fines de la exclusión o deducción es igual a la definición que se usa para calcular el crédito, salvo que el ingreso del trabajo para fines de la exclusión o deducción no incluye los beneficios para el cuidado de dependientes recibidos por usted. Can amended returns be e filed Vea Límite del Ingreso del Trabajo, más adelante. Can amended returns be e filed    Cuando está calculando su exclusión o deducción, usted puede elegir incluir en su ingreso del trabajo lo que ha ganado por concepto de pago por combate no sujeto a impuestos. Can amended returns be e filed Tiene esta opción aun si usted elige no incluir esos pagos en su ingreso del trabajo para propósitos del crédito por ingreso del trabajo o el crédito por gastos del cuidado de menores y dependientes. Can amended returns be e filed Informe del empleado. Can amended returns be e filed   Su empleador tiene que entregarle a usted un Formulario W-2 (o informe parecido) que muestre en el recuadro 10 la cantidad total de los beneficios para el cuidado de dependientes que le fueron provistos a usted durante el año conforme a un plan calificado. Can amended returns be e filed Su empleador también incluirá en sus salarios, anotados en el recuadro 1 de su Formulario W-2, todos los beneficios para el cuidado de dependientes que exceden de los $5,000. Can amended returns be e filed Efecto de la exclusión sobre el crédito. Can amended returns be e filed   Si excluye de sus ingresos los beneficios para el cuidado de dependientes, la cantidad de los beneficios excluidos: No se incluye en sus gastos relacionados con el trabajo y Reduce el límite de dinero, explicado más adelante. Can amended returns be e filed Límite del Ingreso del Trabajo La cantidad de los gastos relacionados con el trabajo que usted puede utilizar para calcular su crédito no puede exceder: Del importe de su ingreso del trabajo del año, si está soltero al final del año ni Del que sea menor entre su ingreso del trabajo y el de su cónyuge durante el año, si están casados al final del año. Can amended returns be e filed El ingreso del trabajo se define bajo Requisito del Ingreso del Trabajo , anteriormente. Can amended returns be e filed En el caso del punto (2) anterior, utilice el total del ingreso del trabajo de su cónyuge durante todo el año, aunque estuviera casado solamente durante una parte del año. Can amended returns be e filed Cónyuge separado. Can amended returns be e filed   Si está legalmente separado o casado y no vive con su cónyuge (tal como se describe anteriormente bajo Requisito de la Declaración Conjunta ), a usted no se le considera casado para propósitos del límite del ingreso del trabajo. Can amended returns be e filed Use solamente su propio ingreso al calcular el límite del ingreso del trabajo. Can amended returns be e filed Cónyuge sobreviviente. Can amended returns be e filed   Si su cónyuge falleció durante el año y usted presenta una declaración conjunta como cónyuge sobreviviente, puede, pero no está obligado a, tomar en cuenta el ingreso del trabajo de su cónyuge fallecido durante el año. Can amended returns be e filed Leyes de los bienes gananciales. Can amended returns be e filed   Debe hacer caso omiso de las leyes de los bienes gananciales al calcular el ingreso del trabajo para este crédito. Can amended returns be e filed Si usted o cónyuge es estudiante o no puede cuidar de sí mismo. Can amended returns be e filed   Si su cónyuge es estudiante a tiempo completo o no puede cuidar de sí mismo, se considera que tiene ingreso del trabajo. Can amended returns be e filed Se considera que su ingreso del trabajo mensual es de por lo menos $250 si hay una persona calificada en la vivienda de usted, o de por lo menos $500 si hay dos o más personas en su vivienda. Can amended returns be e filed Si su cónyuge trabaja. Can amended returns be e filed   Si su cónyuge trabaja durante ese mes, utilice $250 (o $500) o el ingreso del trabajo real de él o ella para ese mes, lo que sea mayor. Can amended returns be e filed Si su cónyuge reúne los requisitos por una parte de un mes. Can amended returns be e filed    Si su cónyuge es estudiante a tiempo completo o no puede cuidar de sí mismo sólo por una parte del mes, la cantidad entera de $250 (o $500) todavía corresponde para ese mes. Can amended returns be e filed Usted es estudiante o no puede cuidar de sí mismo. Can amended returns be e filed   También corresponden estas reglas si usted es estudiante o no puede cuidar de sí mismo y presenta una declaración conjunta. Can amended returns be e filed Por cada mes o parte del mes que sea un estudiante o que no pueda cuidar de sí mismo, se considera que su ingreso del trabajo es por lo menos $250 (o $500). Can amended returns be e filed Si también trabaja durante ese mes, use la cantidad mayor de $250 (o $500) o su cantidad real de ingreso del trabajo para ese mes. Can amended returns be e filed Si ambos cónyuges reúnen los requisitos. Can amended returns be e filed   Si, en el mismo mes, tanto usted como su cónyuge son estudiantes a tiempo completo o no pueden cuidar de sí mismos, se puede considerar que sólo un cónyuge tiene este ingreso del trabajo de $250 (o $500) para ese mes. Can amended returns be e filed Límite de Dinero Existe un límite en la cantidad de gastos relacionados con el trabajo que se puede usar para calcular el crédito. Can amended returns be e filed El límite es $3,000 en el caso de una persona calificada, o $6,000 en el caso de dos o más personas calificadas. Can amended returns be e filed Si pagó gastos relacionados con el trabajo por el cuidado de dos o más personas calificadas, el límite aplicable es de $6,000. Can amended returns be e filed No hay necesidad de dividir dicho límite de $6,000 por igual entre ellas. Can amended returns be e filed Por ejemplo, si sus gastos relacionados con el trabajo por el cuidado de una persona calificada son de $3,200 y los gastos relacionados con el trabajo por otra persona calificada son de $2,800, puede utilizar el total, $6,000, al calcular el crédito. Can amended returns be e filed Límite anual. Can amended returns be e filed   El límite de dinero es un límite anual. Can amended returns be e filed La cantidad del límite de dinero se mantiene igual, sin importar cuánto tiempo durante el año tenga en su residencia a una persona calificada. Can amended returns be e filed Utilice el límite de $3,000 si pagó gastos relacionados con el trabajo para una persona calificada en algún momento del año. Can amended returns be e filed Utilice el límite de $6,000 si pagó gastos relacionados con el trabajo para más de una persona calificada en algún momento del año. Can amended returns be e filed Reducción del Límite de Dinero Si recibió beneficios para el cuidado de dependientes que usted excluye o deduce de sus ingresos, tiene que restar esa cantidad del límite de dinero que le corresponde. Can amended returns be e filed La reducción del límite de dinero se calcula en la Parte III del Formulario 2441. Can amended returns be e filed Vea la sección anterior, Beneficios para el Cuidado de Dependientes , para información sobre cómo excluir o deducir estos beneficios. Can amended returns be e filed Ejemplo 1. Can amended returns be e filed Jorge es viudo, tiene un hijo y gana $24,000 al año. Can amended returns be e filed Paga gastos relacionados con el trabajo de $2,900 por el cuidado de su hijo de 4 años de edad. Can amended returns be e filed Jorge reúne los requisitos para reclamar el crédito por gastos del cuidado de menores y dependientes. Can amended returns be e filed Su empleador paga $1,000 adicionales, conforme a un plan de beneficios para el cuidado de dependientes. Can amended returns be e filed Estos $1,000 se excluyen de los ingresos de Jorge. Can amended returns be e filed Aunque el límite de dinero para sus gastos relacionados con el trabajo es de $3,000 (una persona calificada), Jorge calcula su crédito basándose solamente en $2,000 de los $2,900 que pagó por gastos relacionados con el trabajo. Can amended returns be e filed Ésto se debe a que su límite de dinero se ha reducido como se muestra a continuación:   Reducción del Límite de Dinero de Jorge 1) Máximo de gastos permitidos para una persona calificada $3,000 2) Menos: Los beneficios para el cuidado de dependientes que Jorge excluye de sus ingresos −1,000 3) Reducción del límite de dinero sobre los gastos que Jorge puede utilizar para el crédito $2,000 Ejemplo 2. Can amended returns be e filed Ronaldo está casado y tanto él como su esposa trabajan. Can amended returns be e filed Cada uno tiene ingreso del trabajo superior a $6,000. Can amended returns be e filed Ellos tienen dos hijos, Anita y Antonio, de 2 y 4 años. Can amended returns be e filed Sus hijos asisten a un centro de cuidados para niños durante el día, el cual es controlado por el estado, y con licencia expedida por el mismo. Can amended returns be e filed Ronaldo tuvo $6,000 en gastos relacionados con su trabajo en el año. Can amended returns be e filed El empleador de Ronaldo ofrece un programa de ayuda para el cuidado de dependientes como parte de su plan cafeteria, el cual permite que los empleados efectúen aportaciones a un plan de gastos flexibles para el cuidado de dependientes (Dependent care flexible spending arrangement) antes de que se tasen impuestos sobre las mismas. Can amended returns be e filed Como parte de este programa, Ronaldo ha elegido tomar la exclusión máxima de $5,000 de su salario para pagar los gastos del cuidado de dependientes. Can amended returns be e filed Aunque el límite de dinero para los gastos relacionados con el trabajo es de $6,000 (para dos o más personas calificadas), Ronaldo calcula su crédito usando sólo $1,000 de los $6,000 que pagó por concepto de gastos relacionados con el trabajo. Can amended returns be e filed Esto se debe a la reducción de su límite de dinero, explicada a continuación. Can amended returns be e filed   Reducción del Límite de Dinero de Ronaldo 1) Máximo de gastos permitidos para dos personas calificadas $6,000 2) Menos: Los beneficios para el cuidado de dependientes elegidos del plan “cafetería” ofrecido por su empleador, y excluidos del ingreso de Ronaldo −5,000 3) Reducción del límite de dinero sobre los gastos que Ronaldo puede utilizar para el crédito $1,000 Cantidad de Crédito Para determinar la cantidad de su crédito, multiplique sus gastos relacionados con el trabajo (después de aplicar el límite del ingreso del trabajo y el límite de dinero) por el porcentaje correspondiente. Can amended returns be e filed Este porcentaje depende del ingreso bruto ajustado, como se refleja en la línea 38 del Formulario 1040 o la línea 22 del Formulario 1040A. Can amended returns be e filed La tabla siguiente muestra el porcentaje que deberá usar basado en el ingreso bruto ajustado:   SI su ingreso bruto ajustado es: ENTONCES el       Más de   Pero no más de   porcentaje es:       $0   $15,000   35%       15,000   17,000   34%       17,000   19,000   33%       19,000   21,000   32%       21,000   23,000   31%       23,000   25,000   30%       25,000   27,000   29%       27,000   29,000   28%       29,000   31,000   27%       31,000   33,000   26%       33,000   35,000   25%       35,000   37,000   24%       37,000   39,000   23%       39,000   41,000   22%       41,000   43,000   21%       43,000   No hay límite   20%   Cómo Reclamar el Crédito Para reclamar el crédito, puede presentar el Formulario 1040 o el Formulario 1040A. Can amended returns be e filed No puede reclamar el crédito en el Formulario 1040EZ. Can amended returns be e filed Formulario 1040 ó 1040A. Can amended returns be e filed   Tiene que completar el Formulario 2441 y adjuntar el mismo a su Formulario 1040 ó 1040A. Can amended returns be e filed Anote la cantidad del crédito en la línea 48 del Formulario 1040 o la línea 29 del Formulario 1040A. Can amended returns be e filed Límite de crédito. Can amended returns be e filed   En la mayoría de los casos, la cantidad de crédito que puede reclamar se limita a la cantidad de su impuesto. Can amended returns be e filed Para más información vea las Instrucciones del Formulario 2441. Can amended returns be e filed Crédito tributario no reembolsable. Can amended returns be e filed   No puede obtener un reembolso por parte alguna del crédito que supere este límite. Can amended returns be e filed Mantenimiento de documentación. Can amended returns be e filed Usted debería mantener datos y registros de los gastos relacionados con el trabajo. Can amended returns be e filed Además, si su dependiente o cónyuge no puede cuidar de sí mismo, los datos y registros que mantiene deben indicar tanto la forma como la duración de la incapacidad. Can amended returns be e filed Otros datos y documentos que debería mantener para respaldar su solicitud de crédito se describen anteriormente bajo Requisito de Identificación del Proveedor de Cuidados . Can amended returns be e filed Impuestos sobre la Nómina para Empleadores de Empleados Domésticos Si le paga a alguien para que venga a su hogar y cuide a su dependiente o a su cónyuge, es posible que se le considere un empleador de empleados domésticos. Can amended returns be e filed Si es empleador de empleados domésticos, necesitará obtener un número de identificación del empleador (EIN) y quizás tenga que pagar impuestos sobre la nómina. Can amended returns be e filed Si las personas que trabajan en la residencia de usted son empleados autónomos, es decir, trabajan por cuenta propia, usted no es responsable de ninguno de los impuestos que se explican en esta sección. Can amended returns be e filed Las personas que trabajan por cuenta propia no son empleados domésticos. Can amended returns be e filed Por lo general, usted no es empleador de empleados domésticos si la persona que cuida a su dependiente o cónyuge presta el servicio de cuidados en su propia residencia o lugar de negocio. Can amended returns be e filed Si usa una agencia de empleo que tiene control sobre la clase de trabajo que realiza una niñera o acompañante que trabaja en la vivienda de usted, y sobre la manera en que se realiza el mismo, aquella persona no es su empleado. Can amended returns be e filed Dicho control podría incluir proveer reglas de conducta y aspecto personal y exigir la entrega de informes con regularidad. Can amended returns be e filed Si ese es el caso, usted no tiene que pagar impuestos sobre la nómina. Can amended returns be e filed Sin embargo, si una agencia sólo le entrega una lista de niñeros o niñeras y usted contrata a uno de los que encontró en esa lista y paga directamente al mismo por sus servicios, dicha persona podría ser su empleado. Can amended returns be e filed Si tiene un empleado doméstico usted podría estar sujeto a: Los impuestos del Seguro Social y Medicare, El impuesto federal sobre el desempleo y La retención del impuesto federal sobre el ingreso. Can amended returns be e filed Los impuestos del Seguro Social y Medicare, por lo general, son retenidos de la paga de los empleados, y los empleadores pagan una cantidad igual. Can amended returns be e filed El impuesto federal para el desempleo (FUTA, por sus siglas en inglés) lo paga solamente el empleador y son pagos por desempleo a empleados que hayan perdido su trabajo. Can amended returns be e filed El impuesto federal sobre el ingreso se retiene del sueldo total del empleado si él le pide que lo haga y usted está de acuerdo. Can amended returns be e filed Para más información sobre las responsabilidades tributarias de un empleador doméstico, vea la Publicación 926 y el Anexo H (Formulario 1040), en inglés, y las instrucciones correspondientes. Can amended returns be e filed Impuestos estatales sobre la nómina. Can amended returns be e filed   Es posible que también tenga que pagar el impuesto estatal de desempleo. Can amended returns be e filed Póngase en contacto con su oficina de impuestos estatales para el desempleo a fin de obtener más información. Can amended returns be e filed También debería averiguar si necesita pagar o cobrar otros impuestos estatales sobre la nómina o tener seguro de compensación al trabajador. Can amended returns be e filed Para una lista de agencias de impuestos estatales de desempleo, vísite el sitio web del U. Can amended returns be e filed S. Can amended returns be e filed Department of Labor (Departamento del Trabajo). Can amended returns be e filed Un enlace a este sitio web está en la Publicación 926, en inglés, o lo puede buscar en línea. Can amended returns be e filed Prev  Up  Next   Home   More Online Publications
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The Can Amended Returns Be E Filed

Can amended returns be e filed 26. Can amended returns be e filed   Car Expenses and Other Employee Business Expenses Table of Contents What's New Introduction Useful Items - You may want to see: Travel ExpensesTraveling Away From Home Tax Home Temporary Assignment or Job What Travel Expenses Are Deductible? Travel in the United States Travel Outside the United States Conventions Entertainment Expenses50% Limit What Entertainment Expenses Are Deductible? What Entertainment Expenses Are Not Deductible? Gift Expenses Transportation ExpensesArmed Forces reservists. Can amended returns be e filed Parking fees. Can amended returns be e filed Advertising display on car. Can amended returns be e filed Car pools. Can amended returns be e filed Hauling tools or instruments. Can amended returns be e filed Union members' trips from a union hall. Can amended returns be e filed Car Expenses RecordkeepingHow To Prove Expenses How Long To Keep Records and Receipts How To ReportGifts. Can amended returns be e filed Statutory employees. Can amended returns be e filed Reimbursements Completing Forms 2106 and 2106-EZ Special Rules What's New Standard mileage rate. Can amended returns be e filed  For 2013, the standard mileage rate for the cost of operating your car for business use is 56½ cents per mile. Can amended returns be e filed Car expenses and use of the standard mileage rate are explained under Transportation Expenses , later. Can amended returns be e filed Depreciation limits on cars, trucks, and vans. Can amended returns be e filed  For 2013, the first-year limit on the total section 179 deduction, special depreciation allowance, and depreciation deduction for cars remains at $11,160 ($3,160 if you elect not to claim the special depreciation allowance). Can amended returns be e filed For trucks and vans the first-year limit remains at $11,360 ($3,360 if you elect not to claim the special depreciation allowance). Can amended returns be e filed For more information, see Depreciation limits in Publication 463. Can amended returns be e filed Introduction You may be able to deduct the ordinary and necessary business-related expenses you have for: Travel, Entertainment, Gifts, or Transportation. Can amended returns be e filed An ordinary expense is one that is common and accepted in your trade or business. Can amended returns be e filed A necessary expense is one that is helpful and appropriate for your business. Can amended returns be e filed An expense does not have to be required to be considered necessary. Can amended returns be e filed This chapter explains the following. Can amended returns be e filed What expenses are deductible. Can amended returns be e filed How to report your expenses on your return. Can amended returns be e filed What records you need to prove your expenses. Can amended returns be e filed How to treat any expense reimbursements you may receive. Can amended returns be e filed Who does not need to use this chapter. Can amended returns be e filed   If you are an employee, you will not need to read this chapter if all of the following are true. Can amended returns be e filed You fully accounted to your employer for your work-related expenses. Can amended returns be e filed You received full reimbursement for your expenses. Can amended returns be e filed Your employer required you to return any excess reimbursement and you did so. Can amended returns be e filed There is no amount shown with a code “L” in box 12 of your Form W-2, Wage and Tax Statement. Can amended returns be e filed If you meet all of these conditions, there is no need to show the expenses or the reimbursements on your return. Can amended returns be e filed See Reimbursements , later, if you would like more information on reimbursements and accounting to your employer. Can amended returns be e filed    If you meet these conditions and your employer included reimbursements on your Form W-2 in error, ask your employer for a corrected Form W-2. Can amended returns be e filed Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 535 Business Expenses Form (and Instructions) Schedule A (Form 1040) Itemized Deductions Schedule C (Form 1040) Profit or Loss From Business Schedule C-EZ (Form 1040) Net Profit From Business Schedule F (Form 1040) Profit or Loss From Farming Form 2106 Employee Business Expenses Form 2106-EZ Unreimbursed Employee Business Expenses Travel Expenses If you temporarily travel away from your tax home, you can use this section to determine if you have deductible travel expenses. Can amended returns be e filed This section discusses: Traveling away from home, Tax home, Temporary assignment or job, and What travel expenses are deductible. Can amended returns be e filed It also discusses the standard meal allowance, rules for travel inside and outside the United States, and deductible convention expenses. Can amended returns be e filed Travel expenses defined. Can amended returns be e filed   For tax purposes, travel expenses are the ordinary and necessary expenses (defined earlier) of traveling away from home for your business, profession, or job. Can amended returns be e filed   You will find examples of deductible travel expenses in Table 26-1 . Can amended returns be e filed Traveling Away From Home You are traveling away from home if: Your duties require you to be away from the general area of your tax home (defined later) substantially longer than an ordinary day's work, and You need to sleep or rest to meet the demands of your work while away from home. Can amended returns be e filed This rest requirement is not satisfied by merely napping in your car. Can amended returns be e filed You do not have to be away from your tax home for a whole day or from dusk to dawn as long as your relief from duty is long enough to get necessary sleep or rest. Can amended returns be e filed Example 1. Can amended returns be e filed You are a railroad conductor. Can amended returns be e filed You leave your home terminal on a regularly scheduled round-trip run between two cities and return home 16 hours later. Can amended returns be e filed During the run, you have 6 hours off at your turnaround point where you eat two meals and rent a hotel room to get necessary sleep before starting the return trip. Can amended returns be e filed You are considered to be away from home. Can amended returns be e filed Example 2. Can amended returns be e filed You are a truck driver. Can amended returns be e filed You leave your terminal and return to it later the same day. Can amended returns be e filed You get an hour off at your turnaround point to eat. Can amended returns be e filed Because you are not off to get necessary sleep and the brief time off is not an adequate rest period, you are not traveling away from home. Can amended returns be e filed Members of the Armed Forces. Can amended returns be e filed   If you are a member of the U. Can amended returns be e filed S. Can amended returns be e filed Armed Forces on a permanent duty assignment overseas, you are not traveling away from home. Can amended returns be e filed You cannot deduct your expenses for meals and lodging. Can amended returns be e filed You cannot deduct these expenses even if you have to maintain a home in the United States for your family members who are not allowed to accompany you overseas. Can amended returns be e filed If you are transferred from one permanent duty station to another, you may have deductible moving expenses, which are explained in Publication 521, Moving Expenses. Can amended returns be e filed    A naval officer assigned to permanent duty aboard a ship that has regular eating and living facilities has a tax home aboard ship for travel expense purposes. Can amended returns be e filed Tax Home To determine whether you are traveling away from home, you must first determine the location of your tax home. Can amended returns be e filed Generally, your tax home is your regular place of business or post of duty, regardless of where you maintain your family home. Can amended returns be e filed It includes the entire city or general area in which your business or work is located. Can amended returns be e filed If you have more than one regular place of business, your tax home is your main place of business. Can amended returns be e filed See Main place of business or work , later. Can amended returns be e filed If you do not have a regular or a main place of business because of the nature of your work, then your tax home may be the place where you regularly live. Can amended returns be e filed See No main place of business or work , later. Can amended returns be e filed If you do not have a regular or a main place of business or post of duty and there is no place where you regularly live, you are considered an itinerant (a transient) and your tax home is wherever you work. Can amended returns be e filed As an itinerant, you cannot claim a travel expense deduction because you are never considered to be traveling away from home. Can amended returns be e filed Main place of business or work. Can amended returns be e filed   If you have more than one place of business or work, consider the following when determining which one is your main place of business or work. Can amended returns be e filed The total time you ordinarily spend in each place. Can amended returns be e filed The level of your business activity in each place. Can amended returns be e filed Whether your income from each place is significant or insignificant. Can amended returns be e filed Example. Can amended returns be e filed You live in Cincinnati where you have a seasonal job for 8 months each year and earn $40,000. Can amended returns be e filed You work the other 4 months in Miami, also at a seasonal job, and earn $15,000. Can amended returns be e filed Cincinnati is your main place of work because you spend most of your time there and earn most of your income there. Can amended returns be e filed No main place of business or work. Can amended returns be e filed   You may have a tax home even if you do not have a regular or main place of business or work. Can amended returns be e filed Your tax home may be the home where you regularly live. Can amended returns be e filed Factors used to determine tax home. Can amended returns be e filed   If you do not have a regular or main place of business or work, use the following three factors to determine where your tax home is. Can amended returns be e filed You perform part of your business in the area of your main home and use that home for lodging while doing business in the area. Can amended returns be e filed You have living expenses at your main home that you duplicate because your business requires you to be away from that home. Can amended returns be e filed You have not abandoned the area in which both your historical place of lodging and your claimed main home are located; you have a member or members of your family living at your main home; or you often use that home for lodging. Can amended returns be e filed   If you satisfy all three factors, your tax home is the home where you regularly live. Can amended returns be e filed If you satisfy only two factors, you may have a tax home depending on all the facts and circumstances. Can amended returns be e filed If you satisfy only one factor, you are an itinerant; your tax home is wherever you work and you cannot deduct travel expenses. Can amended returns be e filed Example. Can amended returns be e filed You are single and live in Boston in an apartment you rent. Can amended returns be e filed You have worked for your employer in Boston for a number of years. Can amended returns be e filed Your employer enrolls you in a 12-month executive training program. Can amended returns be e filed You do not expect to return to work in Boston after you complete your training. Can amended returns be e filed During your training, you do not do any work in Boston. Can amended returns be e filed Instead, you receive classroom and on-the-job training throughout the United States. Can amended returns be e filed You keep your apartment in Boston and return to it frequently. Can amended returns be e filed You use your apartment to conduct your personal business. Can amended returns be e filed You also keep up your community contacts in Boston. Can amended returns be e filed When you complete your training, you are transferred to Los Angeles. Can amended returns be e filed You do not satisfy factor (1) because you did not work in Boston. Can amended returns be e filed You satisfy factor (2) because you had duplicate living expenses. Can amended returns be e filed You also satisfy factor (3) because you did not abandon your apartment in Boston as your main home, you kept your community contacts, and you frequently returned to live in your apartment. Can amended returns be e filed Therefore, you have a tax home in Boston. Can amended returns be e filed Tax home different from family home. Can amended returns be e filed   If you (and your family) do not live at your tax home (defined earlier), you cannot deduct the cost of traveling between your tax home and your family home. Can amended returns be e filed You also cannot deduct the cost of meals and lodging while at your tax home. Can amended returns be e filed See Example 1 . Can amended returns be e filed   If you are working temporarily in the same city where you and your family live, you may be considered as traveling away from home. Can amended returns be e filed See Example 2 . Can amended returns be e filed Example 1. Can amended returns be e filed You are a truck driver and you and your family live in Tucson. Can amended returns be e filed You are employed by a trucking firm that has its terminal in Phoenix. Can amended returns be e filed At the end of your long runs, you return to your home terminal in Phoenix and spend one night there before returning home. Can amended returns be e filed You cannot deduct any expenses you have for meals and lodging in Phoenix or the cost of traveling from Phoenix to Tucson. Can amended returns be e filed This is because Phoenix is your tax home. Can amended returns be e filed Example 2. Can amended returns be e filed Your family home is in Pittsburgh, where you work 12 weeks a year. Can amended returns be e filed The rest of the year you work for the same employer in Baltimore. Can amended returns be e filed In Baltimore, you eat in restaurants and sleep in a rooming house. Can amended returns be e filed Your salary is the same whether you are in Pittsburgh or Baltimore. Can amended returns be e filed Because you spend most of your working time and earn most of your salary in Baltimore, that city is your tax home. Can amended returns be e filed You cannot deduct any expenses you have for meals and lodging there. Can amended returns be e filed However, when you return to work in Pittsburgh, you are away from your tax home even though you stay at your family home. Can amended returns be e filed You can deduct the cost of your round trip between Baltimore and Pittsburgh. Can amended returns be e filed You can also deduct your part of your family's living expenses for meals and lodging while you are living and working in Pittsburgh. Can amended returns be e filed Temporary Assignment or Job You may regularly work at your tax home and also work at another location. Can amended returns be e filed It may not be practical to return to your tax home from this other location at the end of each work day. Can amended returns be e filed Temporary assignment vs. Can amended returns be e filed indefinite assignment. Can amended returns be e filed   If your assignment or job away from your main place of work is temporary, your tax home does not change. Can amended returns be e filed You are considered to be away from home for the whole period you are away from your main place of work. Can amended returns be e filed You can deduct your travel expenses if they otherwise qualify for deduction. Can amended returns be e filed Generally, a temporary assignment in a single location is one that is realistically expected to last (and does in fact last) for 1 year or less. Can amended returns be e filed   However, if your assignment or job is indefinite, the location of the assignment or job becomes your new tax home and you cannot deduct your travel expenses while there. Can amended returns be e filed An assignment or job in a single location is considered indefinite if it is realistically expected to last for more than 1 year, whether or not it actually lasts for more than 1 year. Can amended returns be e filed   If your assignment is indefinite, you must include in your income any amounts you receive from your employer for living expenses, even if they are called travel allowances and you account to your employer for them. Can amended returns be e filed You may be able to deduct the cost of relocating to your new tax home as a moving expense. Can amended returns be e filed See Publication 521 for more information. Can amended returns be e filed Exception for federal crime investigations or prosecutions. Can amended returns be e filed   If you are a federal employee participating in a federal crime investigation or prosecution, you are not subject to the 1-year rule. Can amended returns be e filed This means you may be able to deduct travel expenses even if you are away from your tax home for more than 1 year, provided you meet the other requirements for deductibility. Can amended returns be e filed   For you to qualify, the Attorney General (or his or her designee) must certify that you are traveling: For the federal government, In a temporary duty status, and To investigate or prosecute, or provide support services for the investigation or prosecution of a federal crime. Can amended returns be e filed Determining temporary or indefinite. Can amended returns be e filed   You must determine whether your assignment is temporary or indefinite when you start work. Can amended returns be e filed If you expect an assignment or job to last for 1 year or less, it is temporary unless there are facts and circumstances that indicate otherwise. Can amended returns be e filed An assignment or job that is initially temporary may become indefinite due to changed circumstances. Can amended returns be e filed A series of assignments to the same location, all for short periods but that together cover a long period, may be considered an indefinite assignment. Can amended returns be e filed Going home on days off. Can amended returns be e filed   If you go back to your tax home from a temporary assignment on your days off, you are not considered away from home while you are in your hometown. Can amended returns be e filed You cannot deduct the cost of your meals and lodging there. Can amended returns be e filed However, you can deduct your travel expenses, including meals and lodging, while traveling between your temporary place of work and your tax home. Can amended returns be e filed You can claim these expenses up to the amount it would have cost you to stay at your temporary place of work. Can amended returns be e filed   If you keep your hotel room during your visit home, you can deduct the cost of your hotel room. Can amended returns be e filed In addition, you can deduct your expenses of returning home up to the amount you would have spent for meals had you stayed at your temporary place of work. Can amended returns be e filed Probationary work period. Can amended returns be e filed   If you take a job that requires you to move, with the understanding that you will keep the job if your work is satisfactory during a probationary period, the job is indefinite. Can amended returns be e filed You cannot deduct any of your expenses for meals and lodging during the probationary period. Can amended returns be e filed What Travel Expenses Are Deductible? Once you have determined that you are traveling away from your tax home, you can determine what travel expenses are deductible. Can amended returns be e filed You can deduct ordinary and necessary expenses you have when you travel away from home on business. Can amended returns be e filed The type of expense you can deduct depends on the facts and your circumstances. Can amended returns be e filed Table 26-1 summarizes travel expenses you may be able to deduct. Can amended returns be e filed You may have other deductible travel expenses that are not covered there, depending on the facts and your circumstances. Can amended returns be e filed When you travel away from home on business, you should keep records of all the expenses you have and any advances you receive from your employer. Can amended returns be e filed You can use a log, diary, notebook, or any other written record to keep track of your expenses. Can amended returns be e filed The types of expenses you need to record, along with supporting documentation, are described in Table 26-2 , later. Can amended returns be e filed Separating costs. Can amended returns be e filed   If you have one expense that includes the costs of meals, entertainment, and other services (such as lodging or transportation), you must allocate that expense between the cost of meals and entertainment and the cost of other services. Can amended returns be e filed You must have a reasonable basis for making this allocation. Can amended returns be e filed For example, you must allocate your expenses if a hotel includes one or more meals in its room charge. Can amended returns be e filed Travel expenses for another individual. Can amended returns be e filed   If a spouse, dependent, or other individual goes with you (or your employee) on a business trip or to a business convention, you generally cannot deduct his or her travel expenses. Can amended returns be e filed Employee. Can amended returns be e filed   You can deduct the travel expenses of someone who goes with you if that person: Is your employee, Has a bona fide business purpose for the travel, and Would otherwise be allowed to deduct the travel expenses. Can amended returns be e filed Business associate. Can amended returns be e filed   If a business associate travels with you and meets the conditions in (2) and (3) above, you can deduct the travel expenses you have for that person. Can amended returns be e filed A business associate is someone with whom you could reasonably expect to engage or deal in the active conduct of your business. Can amended returns be e filed A business associate can be a current or prospective (likely to become) customer, client, supplier, employee, agent, partner, or professional advisor. Can amended returns be e filed Bona fide business purpose. Can amended returns be e filed   A bona fide business purpose exists if you can prove a real business purpose for the individual's presence. Can amended returns be e filed Incidental services, such as typing notes or assisting in entertaining customers, are not enough to make the expenses deductible. Can amended returns be e filed Example. Can amended returns be e filed Jerry drives to Chicago on business and takes his wife, Linda, with him. Can amended returns be e filed Linda is not Jerry's employee. Can amended returns be e filed Linda occasionally types notes, performs similar services, and accompanies Jerry to luncheons and dinners. Can amended returns be e filed The performance of these services does not establish that her presence on the trip is necessary to the conduct of Jerry's business. Can amended returns be e filed Her expenses are not deductible. Can amended returns be e filed Jerry pays $199 a day for a double room. Can amended returns be e filed A single room costs $149 a day. Can amended returns be e filed He can deduct the total cost of driving his car to and from Chicago, but only $149 a day for his hotel room. Can amended returns be e filed If he uses public transportation, he can deduct only his fare. Can amended returns be e filed Table 26-1. Can amended returns be e filed Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. Can amended returns be e filed IF you have expenses for. Can amended returns be e filed . Can amended returns be e filed . Can amended returns be e filed THEN you can deduct the cost of. Can amended returns be e filed . Can amended returns be e filed . Can amended returns be e filed transportation travel by airplane, train, bus, or car between your home and your business destination. Can amended returns be e filed If you were provided with a ticket or you are riding free as a result of a frequent traveler or similar program, your cost is zero. Can amended returns be e filed If you travel by ship, see Luxury Water Travel and Cruise ships (under Conventions) in Publication 463 for additional rules and limits. Can amended returns be e filed taxi, commuter bus, and airport limousine fares for these and other types of transportation that take you between: The airport or station and your hotel, and The hotel and the work location of your customers or clients, your business meeting place, or your temporary work location. Can amended returns be e filed baggage and shipping sending baggage and sample or display material between your regular and temporary work locations. Can amended returns be e filed car operating and maintaining your car when traveling away from home on business. Can amended returns be e filed You can deduct actual expenses or the standard mileage rate as well as business-related tolls and parking. Can amended returns be e filed If you rent a car while away from home on business, you can deduct only the business-use portion of the expenses. Can amended returns be e filed lodging and meals your lodging and meals if your business trip is overnight or long enough that you need to stop for sleep or rest to properly perform your duties. Can amended returns be e filed Meals include amounts spent for food, beverages, taxes, and related tips. Can amended returns be e filed See Meals and Incidental Expenses for additional rules and limits. Can amended returns be e filed cleaning dry cleaning and laundry. Can amended returns be e filed telephone business calls while on your business trip. Can amended returns be e filed This includes business communication by fax machine or other communication devices. Can amended returns be e filed tips tips you pay for any expenses in this chart. Can amended returns be e filed other other similar ordinary and necessary expenses related to your business travel. Can amended returns be e filed These expenses might include transportation to or from a business meal, public stenographer's fees, computer rental fees, and operating and maintaining a house trailer. Can amended returns be e filed Meals and Incidental Expenses You can deduct the cost of meals in either of the following situations. Can amended returns be e filed It is necessary for you to stop for substantial sleep or rest to properly perform your duties while traveling away from home on business. Can amended returns be e filed The meal is business-related entertainment. Can amended returns be e filed Business-related entertainment is discussed under Entertainment Expenses , later. Can amended returns be e filed The following discussion deals only with meals (and incidental expenses) that are not business-related entertainment. Can amended returns be e filed Lavish or extravagant. Can amended returns be e filed   You cannot deduct expenses for meals that are lavish or extravagant. Can amended returns be e filed An expense is not considered lavish or extravagant if it is reasonable based on the facts and circumstances. Can amended returns be e filed Expenses will not be disallowed merely because they are more than a fixed dollar amount or take place at deluxe restaurants, hotels, nightclubs, or resorts. Can amended returns be e filed 50% limit on meals. Can amended returns be e filed   You can figure your meal expenses using either of the following methods. Can amended returns be e filed Actual cost. Can amended returns be e filed The standard meal allowance. Can amended returns be e filed Both of these methods are explained below. Can amended returns be e filed But, regardless of the method you use, you generally can deduct only 50% of the unreimbursed cost of your meals. Can amended returns be e filed   If you are reimbursed for the cost of your meals, how you apply the 50% limit depends on whether your employer's reimbursement plan was accountable or nonaccountable. Can amended returns be e filed If you are not reimbursed, the 50% limit applies whether the unreimbursed meal expense is for business travel or business entertainment. Can amended returns be e filed The 50% limit is explained later under Entertainment Expenses . Can amended returns be e filed Accountable and nonaccountable plans are discussed later under Reimbursements . Can amended returns be e filed Actual cost. Can amended returns be e filed   You can use the actual cost of your meals to figure the amount of your expense before reimbursement and application of the 50% deduction limit. Can amended returns be e filed If you use this method, you must keep records of your actual cost. Can amended returns be e filed Standard meal allowance. Can amended returns be e filed   Generally, you can use the “standard meal allowance” method as an alternative to the actual cost method. Can amended returns be e filed It allows you to use a set amount for your daily meals and incidental expenses (M&IE), instead of keeping records of your actual costs. Can amended returns be e filed The set amount varies depending on where and when you travel. Can amended returns be e filed In this chapter, “standard meal allowance” refers to the federal rate for M&IE, discussed later under Amount of standard meal allowance . Can amended returns be e filed If you use the standard meal allowance, you still must keep records to prove the time, place, and business purpose of your travel. Can amended returns be e filed See Recordkeeping , later. Can amended returns be e filed Incidental expenses. Can amended returns be e filed   The term “incidental expenses” means fees and tips given to porters, baggage carriers, hotel staff, and staff on ships. Can amended returns be e filed Incidental expenses do not include expenses for laundry, cleaning and pressing of clothing, lodging taxes, costs of telegrams or telephone calls, transportation between places of lodging or business and places where meals are taken, or the mailing cost of filing travel vouchers and paying employer-sponsored charge card billings. Can amended returns be e filed Incidental expenses only method. Can amended returns be e filed   You can use an optional method (instead of actual cost) for deducting incidental expenses only. Can amended returns be e filed The amount of the deduction is $5 a day. Can amended returns be e filed You can use this method only if you did not pay or incur any meal expenses. Can amended returns be e filed You cannot use this method on any day that you use the standard meal allowance. Can amended returns be e filed    Federal employees should refer to the Federal Travel Regulations at  www. Can amended returns be e filed gsa. Can amended returns be e filed gov. Can amended returns be e filed Find “What GSA Offers” and click on “Regulations: FMR, FTR, & FAR” for Federal Travel Regulation (FTR) for changes affecting claims for reimbursement. Can amended returns be e filed 50% limit may apply. Can amended returns be e filed   If you use the standard meal allowance method for meal expenses and you are not reimbursed or you are reimbursed under a nonaccountable plan, you can generally deduct only 50% of the standard meal allowance. Can amended returns be e filed If you are reimbursed under an accountable plan and you are deducting amounts that are more than your reimbursements, you can deduct only 50% of the excess amount. Can amended returns be e filed The 50% limit is explained later under Entertainment Expenses . Can amended returns be e filed Accountable and nonaccountable plans are discussed later under Reimbursements . Can amended returns be e filed There is no optional standard lodging amount similar to the standard meal allowance. Can amended returns be e filed Your allowable lodging expense deduction is your actual cost. Can amended returns be e filed Who can use the standard meal allowance. Can amended returns be e filed   You can use the standard meal allowance whether you are an employee or self-employed, and whether or not you are reimbursed for your traveling expenses. Can amended returns be e filed   Use of the standard meal allowance for other travel. Can amended returns be e filed    You can use the standard meal allowance to figure your meal expenses when you travel in connection with investment and other income-producing property. Can amended returns be e filed You can also use it to figure your meal expenses when you travel for qualifying educational purposes. Can amended returns be e filed You cannot use the standard meal allowance to figure the cost of your meals when you travel for medical or charitable purposes. Can amended returns be e filed Amount of standard meal allowance. Can amended returns be e filed   The standard meal allowance is the federal M&IE rate. Can amended returns be e filed For travel in 2013, the daily rate for most small localities in the United States is $46. Can amended returns be e filed   Most major cities and many other localities in the United States are designated as high-cost areas, qualifying for higher standard meal allowances. Can amended returns be e filed You can find this information (organized by state) on the Internet at www. Can amended returns be e filed gsa. Can amended returns be e filed gov. Can amended returns be e filed Click on “Per Diem Rates,” then select “2013” for the period January 1, 2013 – September 30, 2013, and select “2014” for the period October 1, 2013 – December 31, 2013. Can amended returns be e filed However, you can apply the rates in effect before October 1, 2013, for expenses of all travel within the United States for 2013 instead of the updated rates. Can amended returns be e filed You must consistently use either the rates for the first 9 months for all of 2013 or the updated rates for the period of October 1, 2013, through December 31, 2013. Can amended returns be e filed   If you travel to more than one location in one day, use the rate in effect for the area where you stop for sleep or rest. Can amended returns be e filed If you work in the transportation industry, however, see Special rate for transportation workers , later. Can amended returns be e filed Standard meal allowance for areas outside the continental United States. Can amended returns be e filed    The standard meal allowance rates above do not apply to travel in Alaska, Hawaii, or any other location outside the continental United States. Can amended returns be e filed The Department of Defense establishes per diem rates for Alaska, Hawaii, Puerto Rico, American Samoa, Guam, Midway, the Northern Mariana Islands, the U. Can amended returns be e filed S. Can amended returns be e filed Virgin Islands, Wake Island, and other non-foreign areas outside the continental United States. Can amended returns be e filed The Department of State establishes per diem rates for all other foreign areas. Can amended returns be e filed    You can access per diem rates for non-foreign areas outside the continental United States at: www. Can amended returns be e filed defensetravel. Can amended returns be e filed dod. Can amended returns be e filed mil/site/perdiemCalc. Can amended returns be e filed cfm. Can amended returns be e filed You can access all other foreign per diem rates at www. Can amended returns be e filed state. Can amended returns be e filed gov/travel/. Can amended returns be e filed Click on “Travel Per Diem Allowances for Foreign Areas” under “Foreign Per Diem Rates,” to obtain the latest foreign per diem rates. Can amended returns be e filed Special rate for transportation workers. Can amended returns be e filed   You can use a special standard meal allowance if you work in the transportation industry. Can amended returns be e filed You are in the transportation industry if your work: Directly involves moving people or goods by airplane, barge, bus, ship, train, or truck, and Regularly requires you to travel away from home and, during any single trip, usually involves travel to areas eligible for different standard meal allowance rates. Can amended returns be e filed If this applies to you, you can claim a standard daily meal allowance of $59 ($65 for travel outside the continental United States). Can amended returns be e filed   Using the special rate for transportation workers eliminates the need for you to determine the standard meal allowance for every area where you stop for sleep or rest. Can amended returns be e filed If you choose to use the special rate for any trip, you must use the special rate (and not use the regular standard meal allowance rates) for all trips you take that year. Can amended returns be e filed Travel for days you depart and return. Can amended returns be e filed   For both the day you depart for and the day you return from a business trip, you must prorate the standard meal allowance (figure a reduced amount for each day). Can amended returns be e filed You can do so by one of two methods. Can amended returns be e filed Method 1: You can claim 3/4 of the standard meal allowance. Can amended returns be e filed Method 2: You can prorate using any method that you consistently apply and that is in accordance with reasonable business practice. Can amended returns be e filed Example. Can amended returns be e filed Jen is employed in New Orleans as a convention planner. Can amended returns be e filed In March, her employer sent her on a 3-day trip to Washington, DC, to attend a planning seminar. Can amended returns be e filed She left her home in New Orleans at 10 a. Can amended returns be e filed m. Can amended returns be e filed on Wednesday and arrived in Washington, DC, at 5:30 p. Can amended returns be e filed m. Can amended returns be e filed After spending two nights there, she flew back to New Orleans on Friday and arrived back home at 8:00 p. Can amended returns be e filed m. Can amended returns be e filed Jen's employer gave her a flat amount to cover her expenses and included it with her wages. Can amended returns be e filed Under Method 1, Jen can claim 2½ days of the standard meal allowance for Washington, DC: 3/4 of the daily rate for Wednesday and Friday (the days she departed and returned), and the full daily rate for Thursday. Can amended returns be e filed Under Method 2, Jen could also use any method that she applies consistently and that is in accordance with reasonable business practice. Can amended returns be e filed For example, she could claim 3 days of the standard meal allowance even though a federal employee would have to use Method 1 and be limited to only 2½ days. Can amended returns be e filed Travel in the United States The following discussion applies to travel in the United States. Can amended returns be e filed For this purpose, the United States includes only the 50 states and the District of Columbia. Can amended returns be e filed The treatment of your travel expenses depends on how much of your trip was business related and on how much of your trip occurred within the United States. Can amended returns be e filed See Part of Trip Outside the United States , later. Can amended returns be e filed Trip Primarily for Business You can deduct all your travel expenses if your trip was entirely business related. Can amended returns be e filed If your trip was primarily for business and, while at your business destination, you extended your stay for a vacation, made a personal side trip, or had other personal activities, you can deduct your business-related travel expenses. Can amended returns be e filed These expenses include the travel costs of getting to and from your business destination and any business-related expenses at your business destination. Can amended returns be e filed Example. Can amended returns be e filed You work in Atlanta and take a business trip to New Orleans in May. Can amended returns be e filed On your way home, you stop in Mobile to visit your parents. Can amended returns be e filed You spend $1,996 for the 9 days you are away from home for travel, meals, lodging, and other travel expenses. Can amended returns be e filed If you had not stopped in Mobile, you would have been gone only 6 days, and your total cost would have been $1,696. Can amended returns be e filed You can deduct $1,696 for your trip, including the cost of round-trip transportation to and from New Orleans. Can amended returns be e filed The deduction for your meals is subject to the 50% limit on meals mentioned earlier. Can amended returns be e filed Trip Primarily for Personal Reasons If your trip was primarily for personal reasons, such as a vacation, the entire cost of the trip is a nondeductible personal expense. Can amended returns be e filed However, you can deduct any expenses you have while at your destination that are directly related to your business. Can amended returns be e filed A trip to a resort or on a cruise ship may be a vacation even if the promoter advertises that it is primarily for business. Can amended returns be e filed The scheduling of incidental business activities during a trip, such as viewing videotapes or attending lectures dealing with general subjects, will not change what is really a vacation into a business trip. Can amended returns be e filed Part of Trip Outside the United States If part of your trip is outside the United States, use the rules described later under Travel Outside the United States for that part of the trip. Can amended returns be e filed For the part of your trip that is inside the United States, use the rules for travel in the United States. Can amended returns be e filed Travel outside the United States does not include travel from one point in the United States to another point in the United States. Can amended returns be e filed The following discussion can help you determine whether your trip was entirely within the United States. Can amended returns be e filed Public transportation. Can amended returns be e filed   If you travel by public transportation, any place in the United States where that vehicle makes a scheduled stop is a point in the United States. Can amended returns be e filed Once the vehicle leaves the last scheduled stop in the United States on its way to a point outside the United States, you apply the rules under Travel Outside the United States . Can amended returns be e filed Example. Can amended returns be e filed You fly from New York to Puerto Rico with a scheduled stop in Miami. Can amended returns be e filed You return to New York nonstop. Can amended returns be e filed The flight from New York to Miami is in the United States, so only the flight from Miami to Puerto Rico is outside the United States. Can amended returns be e filed Because there are no scheduled stops between Puerto Rico and New York, all of the return trip is outside the United States. Can amended returns be e filed Private car. Can amended returns be e filed   Travel by private car in the United States is travel between points in the United States, even when you are on your way to a destination outside the United States. Can amended returns be e filed Example. Can amended returns be e filed You travel by car from Denver to Mexico City and return. Can amended returns be e filed Your travel from Denver to the border and from the border back to Denver is travel in the United States, and the rules in this section apply. Can amended returns be e filed The rules under Travel Outside the United States apply to your trip from the border to Mexico City and back to the border. Can amended returns be e filed Travel Outside the United States If any part of your business travel is outside the United States, some of your deductions for the cost of getting to and from your destination may be limited. Can amended returns be e filed For this purpose, the United States includes only the 50 states and the District of Columbia. Can amended returns be e filed How much of your travel expenses you can deduct depends in part upon how much of your trip outside the United States was business related. Can amended returns be e filed See chapter 1 of Publication 463 for information on luxury water travel. Can amended returns be e filed Travel Entirely for Business or Considered Entirely for Business You can deduct all your travel expenses of getting to and from your business destination if your trip is entirely for business or considered entirely for business. Can amended returns be e filed Travel entirely for business. Can amended returns be e filed   If you travel outside the United States and you spend the entire time on business activities, you can deduct all of your travel expenses. Can amended returns be e filed Travel considered entirely for business. Can amended returns be e filed   Even if you did not spend your entire time on business activities, your trip is considered entirely for business if you meet at least one of the following four exceptions. Can amended returns be e filed Exception 1 - No substantial control. Can amended returns be e filed   Your trip is considered entirely for business if you did not have substantial control over arranging the trip. Can amended returns be e filed The fact that you control the timing of your trip does not, by itself, mean that you have substantial control over arranging your trip. Can amended returns be e filed   You do not have substantial control over your trip if you: Are an employee who was reimbursed or paid a travel expense allowance, Are not related to your employer, and Are not a managing executive. Can amended returns be e filed    “Related to your employer” is defined later in this chapter under Per Diem and Car Allowances . Can amended returns be e filed   A “managing executive” is an employee who has the authority and responsibility, without being subject to the veto of another, to decide on the need for the business travel. Can amended returns be e filed    A self-employed person generally has substantial control over arranging business trips. Can amended returns be e filed Exception 2 - Outside United States no more than a week. Can amended returns be e filed   Your trip is considered entirely for business if you were outside the United States for a week or less, combining business and nonbusiness activities. Can amended returns be e filed One week means 7 consecutive days. Can amended returns be e filed In counting the days, do not count the day you leave the United States, but do count the day you return to the United States. Can amended returns be e filed Exception 3 - Less than 25% of time on personal activities. Can amended returns be e filed   Your trip is considered entirely for business if: You were outside the United States for more than a week, and You spent less than 25% of the total time you were outside the United States on nonbusiness activities. Can amended returns be e filed For this purpose, count both the day your trip began and the day it ended. Can amended returns be e filed Exception 4 - Vacation not a major consideration. Can amended returns be e filed   Your trip is considered entirely for business if you can establish that a personal vacation was not a major consideration, even if you have substantial control over arranging the trip. Can amended returns be e filed Travel Primarily for Business If you travel outside the United States primarily for business but spend some of your time on nonbusiness activities, you generally cannot deduct all of your travel expenses. Can amended returns be e filed You can only deduct the business portion of your cost of getting to and from your destination. Can amended returns be e filed You must allocate the costs between your business and nonbusiness activities to determine your deductible amount. Can amended returns be e filed These travel allocation rules are discussed in chapter 1 of Publication 463. Can amended returns be e filed You do not have to allocate your travel expense deduction if you meet one of the four exceptions listed earlier under Travel considered entirely for business. Can amended returns be e filed In those cases, you can deduct the total cost of getting to and from your destination. Can amended returns be e filed Travel Primarily for Personal Reasons If you travel outside the United States primarily for vacation or for investment purposes, the entire cost of the trip is a nondeductible personal expense. Can amended returns be e filed If you spend some time attending brief professional seminars or a continuing education program, you can deduct your registration fees and other expenses you have that are directly related to your business. Can amended returns be e filed Conventions You can deduct your travel expenses when you attend a convention if you can show that your attendance benefits your trade or business. Can amended returns be e filed You cannot deduct the travel expenses for your family. Can amended returns be e filed If the convention is for investment, political, social, or other purposes unrelated to your trade or business, you cannot deduct the expenses. Can amended returns be e filed Your appointment or election as a delegate does not, in itself, determine whether you can deduct travel expenses. Can amended returns be e filed You can deduct your travel expenses only if your attendance is connected to your own trade or business. Can amended returns be e filed Convention agenda. Can amended returns be e filed   The convention agenda or program generally shows the purpose of the convention. Can amended returns be e filed You can show your attendance at the convention benefits your trade or business by comparing the agenda with the official duties and responsibilities of your position. Can amended returns be e filed The agenda does not have to deal specifically with your official duties and responsibilities; it will be enough if the agenda is so related to your position that it shows your attendance was for business purposes. Can amended returns be e filed Conventions held outside the North American area. Can amended returns be e filed    See chapter 1 of Publication 463 for information on conventions held outside the North American area. Can amended returns be e filed Entertainment Expenses You may be able to deduct business-related entertainment expenses you have for entertaining a client, customer, or employee. Can amended returns be e filed You can deduct entertainment expenses only if they are both ordinary and necessary (defined earlier in the Introduction ) and meet one of the following tests. Can amended returns be e filed Directly-related test. Can amended returns be e filed Associated test. Can amended returns be e filed Both of these tests are explained in chapter 2 of Publication 463. Can amended returns be e filed The amount you can deduct for entertainment expenses may be limited. Can amended returns be e filed Generally, you can deduct only 50% of your unreimbursed entertainment expenses. Can amended returns be e filed This limit is discussed next. Can amended returns be e filed 50% Limit In general, you can deduct only 50% of your business-related meal and entertainment expenses. Can amended returns be e filed (If you are subject to the Department of Transportation's “hours of service” limits, you can deduct 80% of your business-related meal and entertainment expenses. Can amended returns be e filed See Individuals subject to “hours of service” limits , later. Can amended returns be e filed ) The 50% limit applies to employees or their employers, and to self-employed persons (including independent contractors) or their clients, depending on whether the expenses are reimbursed. Can amended returns be e filed Figure 26-A summarizes the general rules explained in this section. Can amended returns be e filed The 50% limit applies to business meals or entertainment expenses you have while: Traveling away from home (whether eating alone or with others) on business, Entertaining customers at your place of business, a restaurant, or other location, or Attending a business convention or reception, business meeting, or business luncheon at a club. Can amended returns be e filed Included expenses. Can amended returns be e filed   Expenses subject to the 50% limit include: Taxes and tips relating to a business meal or entertainment activity, Cover charges for admission to a nightclub, Rent paid for a room in which you hold a dinner or cocktail party, and Amounts paid for parking at a sports arena. Can amended returns be e filed However, the cost of transportation to and from a business meal or a business-related entertainment activity is not subject to the 50% limit. Can amended returns be e filed Application of 50% limit. Can amended returns be e filed   The 50% limit on meal and entertainment expenses applies if the expense is otherwise deductible and is not covered by one of the exceptions discussed later in this section. Can amended returns be e filed   The 50% limit also applies to certain meal and entertainment expenses that are not business related. Can amended returns be e filed It applies to meal and entertainment expenses incurred for the production of income, including rental or royalty income. Can amended returns be e filed It also applies to the cost of meals included in deductible educational expenses. Can amended returns be e filed When to apply the 50% limit. Can amended returns be e filed   You apply the 50% limit after determining the amount that would otherwise qualify for a deduction. Can amended returns be e filed You first have to determine the amount of meal and entertainment expenses that would be deductible under the other rules discussed in this chapter. Can amended returns be e filed Example 1. Can amended returns be e filed You spend $200 for a business-related meal. Can amended returns be e filed If $110 of that amount is not allowable because it is lavish and extravagant, the remaining $90 is subject to the 50% limit. Can amended returns be e filed Your deduction cannot be more than $45 (. Can amended returns be e filed 50 × $90). Can amended returns be e filed Example 2. Can amended returns be e filed You purchase two tickets to a concert and give them to a client. Can amended returns be e filed You purchased the tickets through a ticket agent. Can amended returns be e filed You paid $200 for the two tickets, which had a face value of $80 each ($160 total). Can amended returns be e filed Your deduction cannot be more than $80 (. Can amended returns be e filed 50 × $160). Can amended returns be e filed Exceptions to the 50% Limit Generally, business-related meal and entertainment expenses are subject to the 50% limit. Can amended returns be e filed Figure 26-A can help you determine if the 50% limit applies to you. Can amended returns be e filed Your meal or entertainment expense is not subject to the 50% limit if the expense meets one of the following exceptions. Can amended returns be e filed Employee's reimbursed expenses. Can amended returns be e filed   If you are an employee, you are not subject to the 50% limit on expenses for which your employer reimburses you under an accountable plan. Can amended returns be e filed Accountable plans are discussed later under Reimbursements . Can amended returns be e filed Individuals subject to “hours of service” limits. Can amended returns be e filed   You can deduct a higher percentage of your meal expenses while traveling away from your tax home if the meals take place during or incident to any period subject to the Department of Transportation's “hours of service” limits. Can amended returns be e filed The percentage is 80%. Can amended returns be e filed   Individuals subject to the Department of Transportation's “hours of service” limits include the following persons. Can amended returns be e filed Certain air transportation workers (such as pilots, crew, dispatchers, mechanics, and control tower operators) who are under Federal Aviation Administration regulations. Can amended returns be e filed Interstate truck operators and bus drivers who are under Department of Transportation regulations. Can amended returns be e filed Certain railroad employees (such as engineers, conductors, train crews, dispatchers, and control operations personnel) who are under Federal Railroad Administration regulations. Can amended returns be e filed Certain merchant mariners who are under Coast Guard regulations. Can amended returns be e filed Other exceptions. Can amended returns be e filed   There are also exceptions for the self-employed, advertising expenses, selling meals or entertainment, and charitable sports events. Can amended returns be e filed These are discussed in Publication 463. Can amended returns be e filed Figure 26-A. Can amended returns be e filed Does the 50% Limit Apply to Your Expenses? There are exceptions to these rules. Can amended returns be e filed See Exceptions to the 50% Limit . Can amended returns be e filed Please click here for the text description of the image. Can amended returns be e filed Entertainment expenses: 50% limit What Entertainment Expenses Are Deductible? This section explains different types of entertainment expenses you may be able to deduct. Can amended returns be e filed Entertainment. Can amended returns be e filed    Entertainment includes any activity generally considered to provide entertainment, amusement, or recreation. Can amended returns be e filed Examples include entertaining guests at nightclubs; at social, athletic, and sporting clubs; at theaters; at sporting events; or on hunting, fishing, vacation, and similar trips. Can amended returns be e filed A meal as a form of entertainment. Can amended returns be e filed   Entertainment includes the cost of a meal you provide to a customer or client, whether the meal is a part of other entertainment or by itself. Can amended returns be e filed A meal expense includes the cost of food, beverages, taxes, and tips for the meal. Can amended returns be e filed To deduct an entertainment-related meal, you or your employee must be present when the food or beverages are provided. Can amended returns be e filed You cannot claim the cost of your meal both as an entertainment expense and as a travel expense. Can amended returns be e filed Separating costs. Can amended returns be e filed   If you have one expense that includes the costs of entertainment and other services (such as lodging or transportation), you must allocate that expense between the cost of entertainment and the cost of other services. Can amended returns be e filed You must have a reasonable basis for making this allocation. Can amended returns be e filed For example, you must allocate your expenses if a hotel includes entertainment in its lounge on the same bill with your room charge. Can amended returns be e filed Taking turns paying for meals or entertainment. Can amended returns be e filed   If a group of business acquaintances take turns picking up each others' meal or entertainment checks without regard to whether any business purposes are served, no member of the group can deduct any part of the expense. Can amended returns be e filed Lavish or extravagant expenses. Can amended returns be e filed   You cannot deduct expenses for entertainment that are lavish or extravagant. Can amended returns be e filed An expense is not considered lavish or extravagant if it is reasonable considering the facts and circumstances. Can amended returns be e filed Expenses will not be disallowed just because they are more than a fixed dollar amount or take place at deluxe restaurants, hotels, nightclubs, or resorts. Can amended returns be e filed Trade association meetings. Can amended returns be e filed    You can deduct entertainment expenses that are directly related to, and necessary for, attending business meetings or conventions of certain exempt organizations if the expenses of your attendance are related to your active trade or business. Can amended returns be e filed These organizations include business leagues, chambers of commerce, real estate boards, trade associations, and professional associations. Can amended returns be e filed Entertainment tickets. Can amended returns be e filed   Generally, you cannot deduct more than the face value of an entertainment ticket, even if you paid a higher price. Can amended returns be e filed For example, you cannot deduct service fees you pay to ticket agencies or brokers or any amount over the face value of the tickets you pay to scalpers. Can amended returns be e filed What Entertainment Expenses Are Not Deductible? This section explains different types of entertainment expenses you generally may not be able to deduct. Can amended returns be e filed Club dues and membership fees. Can amended returns be e filed   You cannot deduct dues (including initiation fees) for membership in any club organized for: Business, Pleasure, Recreation, or Other social purpose. Can amended returns be e filed This rule applies to any membership organization if one of its principal purposes is either: To conduct entertainment activities for members or their guests, or To provide members or their guests with access to entertainment facilities. Can amended returns be e filed   The purposes and activities of a club, not its name, will determine whether or not you can deduct the dues. Can amended returns be e filed You cannot deduct dues paid to: Country clubs, Golf and athletic clubs, Airline clubs, Hotel clubs, and Clubs operated to provide meals under circumstances generally considered to be conducive to business discussions. Can amended returns be e filed Entertainment facilities. Can amended returns be e filed   Generally, you cannot deduct any expense for the use of an entertainment facility. Can amended returns be e filed This includes expenses for depreciation and operating costs such as rent, utilities, maintenance, and protection. Can amended returns be e filed   An entertainment facility is any property you own, rent, or use for entertainment. Can amended returns be e filed Examples include a yacht, hunting lodge, fishing camp, swimming pool, tennis court, bowling alley, car, airplane, apartment, hotel suite, or home in a vacation resort. Can amended returns be e filed Out-of-pocket expenses. Can amended returns be e filed   You can deduct out-of-pocket expenses, such as for food and beverages, catering, gas, and fishing bait, that you provided during entertainment at a facility. Can amended returns be e filed These are not expenses for the use of an entertainment facility. Can amended returns be e filed However, these expenses are subject to the directly-related and associated tests and to the 50% Limit discussed earlier. Can amended returns be e filed Additional information. Can amended returns be e filed   For more information on entertainment expenses, including discussions of the directly-related and associated tests, see chapter 2 of Publication 463. Can amended returns be e filed Gift Expenses If you give gifts in the course of your trade or business, you can deduct all or part of the cost. Can amended returns be e filed This section explains the limits and rules for deducting the costs of gifts. Can amended returns be e filed $25 limit. Can amended returns be e filed   You can deduct no more than $25 for business gifts you give directly or indirectly to each person during your tax year. Can amended returns be e filed A gift to a company that is intended for the eventual personal use or benefit of a particular person or a limited class of people will be considered an indirect gift to that particular person or to the individuals within that class of people who receive the gift. Can amended returns be e filed   If you give a gift to a member of a customer's family, the gift is generally considered to be an indirect gift to the customer. Can amended returns be e filed This rule does not apply if you have a bona fide, independent business connection with that family member and the gift is not intended for the customer's eventual use or benefit. Can amended returns be e filed   If you and your spouse both give gifts, both of you are treated as one taxpayer. Can amended returns be e filed It does not matter whether you have separate businesses, are separately employed, or whether each of you has an independent connection with the recipient. Can amended returns be e filed If a partnership gives gifts, the partnership and the partners are treated as one taxpayer. Can amended returns be e filed Incidental costs. Can amended returns be e filed   Incidental costs, such as engraving on jewelry, or packaging, insuring, and mailing, are generally not included in determining the cost of a gift for purposes of the $25 limit. Can amended returns be e filed   A cost is incidental only if it does not add substantial value to the gift. Can amended returns be e filed For example, the cost of customary gift wrapping is an incidental cost. Can amended returns be e filed However, the purchase of an ornamental basket for packaging fruit is not an incidental cost if the value of the basket is substantial compared to the value of the fruit. Can amended returns be e filed Exceptions. Can amended returns be e filed   The following items are not considered gifts for purposes of the $25 limit. Can amended returns be e filed An item that costs $4 or less and: Has your name clearly and permanently imprinted on the gift, and Is one of a number of identical items you widely distribute. Can amended returns be e filed Examples include pens, desk sets, and plastic bags and cases. Can amended returns be e filed Signs, display racks, or other promotional material to be used on the business premises of the recipient. Can amended returns be e filed Gift or entertainment. Can amended returns be e filed   Any item that might be considered either a gift or entertainment generally will be considered entertainment. Can amended returns be e filed However, if you give a customer packaged food or beverages you intend the customer to use at a later date, treat it as a gift. Can amended returns be e filed    If you give a customer tickets to a theater performance or sporting event and you do not go with the customer to the performance or event, you have a choice. Can amended returns be e filed You can treat the cost of the tickets as either a gift expense or an entertainment expense, whichever is to your advantage. Can amended returns be e filed    If you go with the customer to the event, you must treat the cost of the tickets as an entertainment expense. Can amended returns be e filed You cannot choose, in this case, to treat the cost of the tickets as a gift expense. Can amended returns be e filed Transportation Expenses This section discusses expenses you can deduct for business transportation when you are not traveling away from home as defined earlier under Travel Expenses . Can amended returns be e filed These expenses include the cost of transportation by air, rail, bus, taxi, etc. Can amended returns be e filed , and the cost of driving and maintaining your car. Can amended returns be e filed Transportation expenses include the ordinary and necessary costs of all of the following. Can amended returns be e filed Getting from one workplace to another in the course of your business or profession when you are traveling within the area of your tax home. Can amended returns be e filed (Tax home is defined earlier under Travel Expenses . Can amended returns be e filed ) Visiting clients or customers. Can amended returns be e filed Going to a business meeting away from your regular workplace. Can amended returns be e filed Getting from your home to a temporary workplace when you have one or more regular places of work. Can amended returns be e filed These temporary workplaces can be either within the area of your tax home or outside that area. Can amended returns be e filed Transportation expenses do not include expenses you have while traveling away from home overnight. Can amended returns be e filed Those expenses are travel expenses, discussed earlier. Can amended returns be e filed However, if you use your car while traveling away from home overnight, use the rules in this section to figure your car expense deduction. Can amended returns be e filed See Car Expenses , later. Can amended returns be e filed Illustration of transportation expenses. Can amended returns be e filed    Figure 26-B illustrates the rules for when you can deduct transportation expenses when you have a regular or main job away from your home. Can amended returns be e filed You may want to refer to it when deciding whether you can deduct your transportation expenses. Can amended returns be e filed Daily transportation expenses you incur while traveling from home to one or more regular places of business are generally nondeductible commuting expenses. Can amended returns be e filed However, there are many exceptions for deducting transportation expenses, like whether your work location is temporary (inside or outside the metropolitan area), traveling for same trade or business, or if you have a home office. Can amended returns be e filed Temporary work location. Can amended returns be e filed   If you have one or more regular work locations away from your home and you commute to a temporary work location in the same trade or business, you can deduct the expenses of the daily round-trip transportation between your home and the temporary location, regardless of distance. Can amended returns be e filed   If your employment at a work location is realistically expected to last (and does in fact last) for 1 year or less, the employment is temporary unless there are facts and circumstances that would indicate otherwise. Can amended returns be e filed   If your employment at a work location is realistically expected to last for more than 1 year or if there is no realistic expectation that the employment will last for 1 year or less, the employment is not temporary, regardless of whether it actually lasts for more than 1 year. Can amended returns be e filed   If employment at a work location initially is realistically expected to last for 1 year or less, but at some later date the employment is realistically expected to last more than 1 year, that employment will be treated as temporary (unless there are facts and circumstances that would indicate otherwise) until your expectation changes. Can amended returns be e filed It will not be treated as temporary after the date you determine it will last more than 1 year. Can amended returns be e filed   If the temporary work location is beyond the general area of your regular place of work and you stay overnight, you are traveling away from home. Can amended returns be e filed You may have deductible travel expenses as discussed earlier in this chapter. Can amended returns be e filed No regular place of work. Can amended returns be e filed   If you have no regular place of work but ordinarily work in the metropolitan area where you live, you can deduct daily transportation costs between home and a temporary work site outside that metropolitan area. Can amended returns be e filed   Generally, a metropolitan area includes the area within the city limits and the suburbs that are considered part of that metropolitan area. Can amended returns be e filed   You cannot deduct daily transportation costs between your home and temporary work sites within your metropolitan area. Can amended returns be e filed These are nondeductible commuting expenses. Can amended returns be e filed Two places of work. Can amended returns be e filed   If you work at two places in one day, whether or not for the same employer, you can deduct the expense of getting from one workplace to the other. Can amended returns be e filed However, if for some personal reason you do not go directly from one location to the other, you cannot deduct more than the amount it would have cost you to go directly from the first location to the second. Can amended returns be e filed   Transportation expenses you have in going between home and a part-time job on a day off from your main job are commuting expenses. Can amended returns be e filed You cannot deduct them. Can amended returns be e filed Armed Forces reservists. Can amended returns be e filed   A meeting of an Armed Forces reserve unit is a second place of business if the meeting is held on a day on which you work at your regular job. Can amended returns be e filed You can deduct the expense of getting from one workplace to the other as just discussed under Two places of work , earlier. Can amended returns be e filed   You usually cannot deduct the expense if the reserve meeting is held on a day on which you do not work at your regular job. Can amended returns be e filed In this case, your transportation generally is a nondeductible commuting expense. Can amended returns be e filed However, you can deduct your transportation expenses if the location of the meeting is temporary and you have one or more regular places of work. Can amended returns be e filed   If you ordinarily work in a particular metropolitan area but not at any specific location and the reserve meeting is held at a temporary location outside that metropolitan area, you can deduct your transportation expenses. Can amended returns be e filed   If you travel away from home overnight to attend a guard or reserve meeting, you can deduct your travel expenses. Can amended returns be e filed These expenses are discussed earlier under Travel Expenses . Can amended returns be e filed   If you travel more than 100 miles away from home in connection with your performance of services as a member of the reserves, you may be able to deduct some of your reserve-related travel costs as an adjustment to income rather than as an itemized deduction. Can amended returns be e filed See Armed Forces reservists traveling more than 100 miles from home under Special Rules, later. Can amended returns be e filed Commuting expenses. Can amended returns be e filed   You cannot deduct the costs of taking a bus, trolley, subway, or taxi, or of driving a car between your home and your main or regular place of work. Can amended returns be e filed These costs are personal commuting expenses. Can amended returns be e filed You cannot deduct commuting expenses no matter how far your home is from your regular place of work. Can amended returns be e filed You cannot deduct commuting expenses even if you work during the commuting trip. Can amended returns be e filed Example. Can amended returns be e filed You sometimes use your cell phone to make business calls while commuting to and from work. Can amended returns be e filed Sometimes business associates ride with you to and from work, and you have a business discussion in the car. Can amended returns be e filed These activities do not change the trip from personal to business. Can amended returns be e filed You cannot deduct your commuting expenses. Can amended returns be e filed Parking fees. Can amended returns be e filed   Fees you pay to park your car at your place of business are nondeductible commuting expenses. Can amended returns be e filed You can, however, deduct business-related parking fees when visiting a customer or client. Can amended returns be e filed Advertising display on car. Can amended returns be e filed   Putting display material that advertises your business on your car does not change the use of your car from personal use to business use. Can amended returns be e filed If you use this car for commuting or other personal uses, you still cannot deduct your expenses for those uses. Can amended returns be e filed Car pools. Can amended returns be e filed   You cannot deduct the cost of using your car in a nonprofit car pool. Can amended returns be e filed Do not include payments you receive from the passengers in your income. Can amended returns be e filed These payments are considered reimbursements of your expenses. Can amended returns be e filed However, if you operate a car pool for a profit, you must include payments from passengers in your income. Can amended returns be e filed You can then deduct your car expenses (using the rules in this chapter). Can amended returns be e filed Hauling tools or instruments. Can amended returns be e filed   Hauling tools or instruments in your car while commuting to and from work does not make your car expenses deductible. Can amended returns be e filed However, you can deduct any additional costs you have for hauling tools or instruments (such as for renting a trailer you tow with your car). Can amended returns be e filed Union members' trips from a union hall. Can amended returns be e filed   If you get your work assignments at a union hall and then go to your place of work, the costs of getting from the union hall to your place of work are nondeductible commuting expenses. Can amended returns be e filed Although you need the union to get your work assignments, you are employed where you work, not where the union hall is located. Can amended returns be e filed Office in the home. Can amended returns be e filed   If you have an office in your home that qualifies as a principal place of business, you can deduct your daily transportation costs between your home and another work location in the same trade or business. Can amended returns be e filed (See chapter 28 for information on determining if your home office qualifies as a principal place of business. Can amended returns be e filed ) Figure 26-B. Can amended returns be e filed When Are Transportation Expenses Deductible? Most employees and self-employed persons can use this chart. Can amended returns be e filed (Do not use this chart if your home is your principal place of business. Can amended returns be e filed See Office in the home . Can amended returns be e filed ) Please click here for the text description of the image. Can amended returns be e filed Figure 26-B. Can amended returns be e filed Local Transportation Examples of deductible transportation. Can amended returns be e filed   The following examples show when you can deduct transportation expenses based on the location of your work and your home. Can amended returns be e filed Example 1. Can amended returns be e filed You regularly work in an office in the city where you live. Can amended returns be e filed Your employer sends you to a 1-week training session at a different office in the same city. Can amended returns be e filed You travel directly from your home to the training location and return each day. Can amended returns be e filed You can deduct the cost of your daily round-trip transportation between your home and the training location. Can amended returns be e filed Example 2. Can amended returns be e filed Your principal place of business is in your home. Can amended returns be e filed You can deduct the cost of round-trip transportation between your qualifying home office and your client's or customer's place of business. Can amended returns be e filed Example 3. Can amended returns be e filed You have no regular office, and you do not have an office in your home. Can amended returns be e filed In this case, the location of your first business contact inside the metropolitan area is considered your office. Can amended returns be e filed Transportation expenses between your home and this first contact are nondeductible commuting expenses. Can amended returns be e filed Transportation expenses between your last business contact and your home are also nondeductible commuting expenses. Can amended returns be e filed While you cannot deduct the costs of these first and last trips, you can deduct the costs of going from one client or customer to another. Can amended returns be e filed With no regular or home office, the costs of travel between two or more business contacts in a metropolitan area are deductible while the costs of travel between the home to (and from) business contacts are not deductible. Can amended returns be e filed Car Expenses If you use your car for business purposes, you may be able to deduct car expenses. Can amended returns be e filed You generally can use one of the two following methods to figure your deductible expenses. Can amended returns be e filed Standard mileage rate. Can amended returns be e filed Actual car expenses. Can amended returns be e filed If you use actual car expenses to figure your deduction for a car you lease, there are rules that affect the amount of your lease payments you can deduct. Can amended returns be e filed See Leasing a car under Actual Car Expenses, later. Can amended returns be e filed In this chapter, “car” includes a van, pickup, or panel truck. Can amended returns be e filed Rural mail carriers. Can amended returns be e filed   If you are a rural mail carrier, you may be able to treat the amount of qualified reimbursement you received as the amount of your allowable expense. Can amended returns be e filed Because the qualified reimbursement is treated as paid under an accountable plan, your employer should not include the amount of reimbursement in your income. Can amended returns be e filed   If your vehicle expenses are more than the amount of your reimbursement, you can deduct the unreimbursed expenses as an itemized deduction on Schedule A (Form 1040). Can amended returns be e filed You must complete Form 2106 and attach it to your Form 1040. Can amended returns be e filed   A “qualified reimbursement” is the reimbursement you receive that meets both of the following conditions. Can amended returns be e filed It is given as an equipment maintenance allowance (EMA) to employees of the U. Can amended returns be e filed S. Can amended returns be e filed Postal Service. Can amended returns be e filed It is at the rate contained in the 1991 collective bargaining agreement. Can amended returns be e filed Any later agreement cannot increase the qualified reimbursement amount by more than the rate of inflation. Can amended returns be e filed See your employer for information on your reimbursement. Can amended returns be e filed If you are a rural mail carrier and received a qualified reimbursement, you cannot use the standard mileage rate. Can amended returns be e filed Standard Mileage Rate You may be able to use the standard mileage rate to figure the deductible costs of operating your car for business purposes. Can amended returns be e filed For 2013, the standard mileage rate for business use is 56½ cents per mile. Can amended returns be e filed If you use the standard mileage rate for a year, you cannot deduct your actual car expenses for that year, but see Parking fees and tolls, later. Can amended returns be e filed You generally can use the standard mileage rate whether or not you are reimbursed and whether or not any reimbursement is more or less than the amount figured using the standard mileage rate. Can amended returns be e filed See Reimbursements under How To Report, later. Can amended returns be e filed Choosing the standard mileage rate. Can amended returns be e filed   If you want to use the standard mileage rate for a car you own, you must choose to use it in the first year the car is available for use in your business. Can amended returns be e filed Then in later years, you can choose to use either the standard mileage rate or actual expenses. Can amended returns be e filed   If you want to use the standard mileage rate for a car you lease, you must use it for the entire lease period. Can amended returns be e filed   You must make the choice to use the standard mileage rate by the due date (including extensions) of your return. Can amended returns be e filed You cannot revoke the choice. Can amended returns be e filed However, in a later year, you can switch from the standard mileage rate to the actual expenses method. Can amended returns be e filed If you change to the actual expenses method in a later year, but before your car is fully depreciated, you have to estimate the remaining useful life of the car and use straight line depreciation. Can amended returns be e filed Example. Can amended returns be e filed Larry is an employee who occasionally uses his own car for business purposes. Can amended returns be e filed He purchased the car in 2011, but he did not claim any unreimburse