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Federal tax extension 3. Federal tax extension Gifts Table of Contents If you give gifts in the course of your trade or business, you can deduct all or part of the cost. Federal tax extension This chapter explains the limits and rules for deducting the costs of gifts. Federal tax extension $25 limit. Federal tax extension You can deduct no more than $25 for business gifts you give directly or indirectly to each person during your tax year. Federal tax extension 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. Federal tax extension 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. Federal tax extension 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. Federal tax extension If you and your spouse both give gifts, both of you are treated as one taxpayer. Federal tax extension It does not matter whether you have separate businesses, are separately employed, or whether each of you has an independent connection with the recipient. Federal tax extension If a partnership gives gifts, the partnership and the partners are treated as one taxpayer. Federal tax extension Example. Federal tax extension Bob Jones sells products to Local Company. Federal tax extension He and his wife, Jan, gave Local Company three gourmet gift baskets to thank them for their business. Federal tax extension They paid $80 for each gift basket, or $240 total. Federal tax extension Three of Local Company's executives took the gift baskets home for their families' use. Federal tax extension Bob and Jan have no independent business relationship with any of the executives' other family members. Federal tax extension They can deduct a total of $75 ($25 limit × 3) for the gift baskets. Federal tax extension Incidental costs. Federal tax extension 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. Federal tax extension A cost is incidental only if it does not add substantial value to the gift. Federal tax extension For example, the cost of gift wrapping is an incidental cost. Federal tax extension 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. Federal tax extension Exceptions. Federal tax extension The following items are not considered gifts for purposes of the $25 limit. Federal tax extension 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. Federal tax extension Examples include pens, desk sets, and plastic bags and cases. Federal tax extension Signs, display racks, or other promotional material to be used on the business premises of the recipient. Federal tax extension Figure B. Federal tax extension When Are Transportation Expenses Deductible? Most employees and self-employed persons can use this chart. Federal tax extension (Do not use this chart if your home is your principal place of business. Federal tax extension See Office in the home . Federal tax extension ) Please click here for the text description of the image. Federal tax extension Figure B. Federal tax extension When Are Local Transportation Expenses Deductible?TAs for Figure B are: Reg 1. Federal tax extension 162-1(a); RR 55–109; RR 94–47 Gift or entertainment. Federal tax extension Any item that might be considered either a gift or entertainment generally will be considered entertainment. Federal tax extension 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. Federal tax extension 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. Federal tax extension You can treat the cost of the tickets as either a gift expense or an entertainment expense, whichever is to your advantage. Federal tax extension You can change your treatment of the tickets at a later date by filing an amended return. Federal tax extension Generally, an amended return must be filed within 3 years from the date the original return was filed or within 2 years from the time the tax was paid, whichever is later. Federal tax extension If you go with the customer to the event, you must treat the cost of the tickets as an entertainment expense. Federal tax extension You cannot choose, in this case, to treat the cost of the tickets as a gift expense. Federal tax extension Prev Up Next Home More Online Publications