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File 2012 Income Tax

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File 2012 Income Tax

File 2012 income tax 1. File 2012 income tax   Travel Table of Contents Traveling Away From HomeTax Home Tax Home Different From Family Home Temporary Assignment or Job What Travel Expenses Are Deductible?Employee. File 2012 income tax Business associate. File 2012 income tax Bona fide business purpose. File 2012 income tax Meals Travel in the United States Travel Outside the United States Luxury Water Travel Conventions If you temporarily travel away from your tax home, you can use this chapter to determine if you have deductible travel expenses. File 2012 income tax This chapter discusses: Traveling away from home, Temporary assignment or job, and What travel expenses are deductible. File 2012 income tax It also discusses the standard meal allowance, rules for travel inside and outside the United States, luxury water travel, and deductible convention expenses. File 2012 income tax Travel expenses defined. File 2012 income tax   For tax purposes, travel expenses are the ordinary and necessary expenses of traveling away from home for your business, profession, or job. File 2012 income tax   An ordinary expense is one that is common and accepted in your trade or business. File 2012 income tax A necessary expense is one that is helpful and appropriate for your business. File 2012 income tax An expense does not have to be required to be considered necessary. File 2012 income tax   You will find examples of deductible travel expenses in Table 1-1 , later. File 2012 income tax 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. File 2012 income tax This rest requirement is not satisfied by merely napping in your car. File 2012 income tax 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. File 2012 income tax Example 1. File 2012 income tax You are a railroad conductor. File 2012 income tax You leave your home terminal on a regularly scheduled round-trip run between two cities and return home 16 hours later. File 2012 income tax 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. File 2012 income tax You are considered to be away from home. File 2012 income tax Example 2. File 2012 income tax You are a truck driver. File 2012 income tax You leave your terminal and return to it later the same day. File 2012 income tax You get an hour off at your turnaround point to eat. File 2012 income tax 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. File 2012 income tax Members of the Armed Forces. File 2012 income tax   If you are a member of the U. File 2012 income tax S. File 2012 income tax Armed Forces on a permanent duty assignment overseas, you are not traveling away from home. File 2012 income tax You cannot deduct your expenses for meals and lodging. File 2012 income tax 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. File 2012 income tax 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. File 2012 income tax   A naval officer assigned to permanent duty aboard a ship that has regular eating and living facilities has a tax home (explained next) aboard the ship for travel expense purposes. File 2012 income tax Tax Home To determine whether you are traveling away from home, you must first determine the location of your tax home. File 2012 income tax Generally, your tax home is your regular place of business or post of duty, regardless of where you maintain your family home. File 2012 income tax It includes the entire city or general area in which your business or work is located. File 2012 income tax If you have more than one regular place of business, your tax home is your main place of business. File 2012 income tax See Main place of business or work , later. File 2012 income tax 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. File 2012 income tax See No main place of business or work , later. File 2012 income tax If you do not have a regular or 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. File 2012 income tax As an itinerant, you cannot claim a travel expense deduction because you are never considered to be traveling away from home. File 2012 income tax Main place of business or work. File 2012 income tax   If you have more than one place of work, consider the following when determining which one is your main place of business or work. File 2012 income tax The total time you ordinarily spend in each place. File 2012 income tax The level of your business activity in each place. File 2012 income tax Whether your income from each place is significant or insignificant. File 2012 income tax Example. File 2012 income tax You live in Cincinnati where you have a seasonal job for 8 months each year and earn $40,000. File 2012 income tax You work the other 4 months in Miami, also at a seasonal job, and earn $15,000. File 2012 income tax Cincinnati is your main place of work because you spend most of your time there and earn most of your income there. File 2012 income tax No main place of business or work. File 2012 income tax   You may have a tax home even if you do not have a regular or main place of work. File 2012 income tax Your tax home may be the home where you regularly live. File 2012 income tax Factors used to determine tax home. File 2012 income tax   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. File 2012 income tax 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. File 2012 income tax You have living expenses at your main home that you duplicate because your business requires you to be away from that home. File 2012 income tax 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. File 2012 income tax   If you satisfy all three factors, your tax home is the home where you regularly live. File 2012 income tax If you satisfy only two factors, you may have a tax home depending on all the facts and circumstances. File 2012 income tax If you satisfy only one factor, you are an itinerant; your tax home is wherever you work and you cannot deduct travel expenses. File 2012 income tax Example 1. File 2012 income tax You are single and live in Boston in an apartment you rent. File 2012 income tax You have worked for your employer in Boston for a number of years. File 2012 income tax Your employer enrolls you in a 12-month executive training program. File 2012 income tax You do not expect to return to work in Boston after you complete your training. File 2012 income tax During your training, you do not do any work in Boston. File 2012 income tax Instead, you receive classroom and on-the-job training throughout the United States. File 2012 income tax You keep your apartment in Boston and return to it frequently. File 2012 income tax You use your apartment to conduct your personal business. File 2012 income tax You also keep up your community contacts in Boston. File 2012 income tax When you complete your training, you are transferred to Los Angeles. File 2012 income tax You do not satisfy factor (1) because you did not work in Boston. File 2012 income tax You satisfy factor (2) because you had duplicate living expenses. File 2012 income tax 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. File 2012 income tax Therefore, you have a tax home in Boston. File 2012 income tax Example 2. File 2012 income tax You are an outside salesperson with a sales territory covering several states. File 2012 income tax Your employer's main office is in Newark, but you do not conduct any business there. File 2012 income tax Your work assignments are temporary, and you have no way of knowing where your future assignments will be located. File 2012 income tax You have a room in your married sister's house in Dayton. File 2012 income tax You stay there for one or two weekends a year, but you do no work in the area. File 2012 income tax You do not pay your sister for the use of the room. File 2012 income tax You do not satisfy any of the three factors listed earlier. File 2012 income tax You are an itinerant and have no tax home. File 2012 income tax Tax Home Different From Family Home 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. File 2012 income tax You also cannot deduct the cost of meals and lodging while at your tax home. File 2012 income tax See Example 1 , later. File 2012 income tax If you are working temporarily in the same city where you and your family live, you may be considered as traveling away from home. File 2012 income tax See Example 2 , later. File 2012 income tax Example 1. File 2012 income tax You are a truck driver and you and your family live in Tucson. File 2012 income tax You are employed by a trucking firm that has its terminal in Phoenix. File 2012 income tax At the end of your long runs, you return to your home terminal in Phoenix and spend one night there before returning home. File 2012 income tax You cannot deduct any expenses you have for meals and lodging in Phoenix or the cost of traveling from Phoenix to Tucson. File 2012 income tax This is because Phoenix is your tax home. File 2012 income tax Example 2. File 2012 income tax Your family home is in Pittsburgh, where you work 12 weeks a year. File 2012 income tax The rest of the year you work for the same employer in Baltimore. File 2012 income tax In Baltimore, you eat in restaurants and sleep in a rooming house. File 2012 income tax Your salary is the same whether you are in Pittsburgh or Baltimore. File 2012 income tax Because you spend most of your working time and earn most of your salary in Baltimore, that city is your tax home. File 2012 income tax You cannot deduct any expenses you have for meals and lodging there. File 2012 income tax However, when you return to work in Pittsburgh, you are away from your tax home even though you stay at your family home. File 2012 income tax You can deduct the cost of your round trip between Baltimore and Pittsburgh. File 2012 income tax You can also deduct your part of your family's living expenses for meals and lodging while you are living and working in Pittsburgh. File 2012 income tax Temporary Assignment or Job You may regularly work at your tax home and also work at another location. File 2012 income tax It may not be practical to return to your tax home from this other location at the end of each work day. File 2012 income tax Temporary assignment vs. File 2012 income tax indefinite assignment. File 2012 income tax   If your assignment or job away from your main place of work is temporary, your tax home does not change. File 2012 income tax You are considered to be away from home for the whole period you are away from your main place of work. File 2012 income tax You can deduct your travel expenses if they otherwise qualify for deduction. File 2012 income tax 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. File 2012 income tax    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. File 2012 income tax 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. File 2012 income tax   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. File 2012 income tax You may be able to deduct the cost of relocating to your new tax home as a moving expense. File 2012 income tax See Publication 521 for more information. File 2012 income tax Exception for federal crime investigations or prosecutions. File 2012 income tax   If you are a federal employee participating in a federal crime investigation or prosecution, you are not subject to the 1-year rule. File 2012 income tax 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. File 2012 income tax   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, prosecute, or provide support services for the investigation or prosecution of a federal crime. File 2012 income tax Determining temporary or indefinite. File 2012 income tax   You must determine whether your assignment is temporary or indefinite when you start work. File 2012 income tax 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. File 2012 income tax An assignment or job that is initially temporary may become indefinite due to changed circumstances. File 2012 income tax 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. File 2012 income tax   The following examples illustrate whether an assignment or job is temporary or indefinite. File 2012 income tax Example 1. File 2012 income tax You are a construction worker. File 2012 income tax You live and regularly work in Los Angeles. File 2012 income tax You are a member of a trade union in Los Angeles that helps you get work in the Los Angeles area. File 2012 income tax Your tax home is Los Angeles. File 2012 income tax Because of a shortage of work, you took a job on a construction project in Fresno. File 2012 income tax Your job was scheduled to end in 8 months. File 2012 income tax The job actually lasted 10 months. File 2012 income tax You realistically expected the job in Fresno to last 8 months. File 2012 income tax The job actually did last less than 1 year. File 2012 income tax The job is temporary and your tax home is still in Los Angeles. File 2012 income tax Example 2. File 2012 income tax The facts are the same as in Example 1, except that you realistically expected the work in Fresno to last 18 months. File 2012 income tax The job actually was completed in 10 months. File 2012 income tax Your job in Fresno is indefinite because you realistically expected the work to last longer than 1 year, even though it actually lasted less than 1 year. File 2012 income tax You cannot deduct any travel expenses you had in Fresno because Fresno became your tax home. File 2012 income tax Example 3. File 2012 income tax The facts are the same as in Example 1, except that you realistically expected the work in Fresno to last 9 months. File 2012 income tax After 8 months, however, you were asked to remain for 7 more months (for a total actual stay of 15 months). File 2012 income tax Initially, you realistically expected the job in Fresno to last for only 9 months. File 2012 income tax However, due to changed circumstances occurring after 8 months, it was no longer realistic for you to expect that the job in Fresno would last for 1 year or less. File 2012 income tax You can only deduct your travel expenses for the first 8 months. File 2012 income tax You cannot deduct any travel expenses you had after that time because Fresno became your tax home when the job became indefinite. File 2012 income tax Going home on days off. File 2012 income tax   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. File 2012 income tax You cannot deduct the cost of your meals and lodging there. File 2012 income tax However, you can deduct your travel expenses, including meals and lodging, while traveling between your temporary place of work and your tax home. File 2012 income tax You can claim these expenses up to the amount it would have cost you to stay at your temporary place of work. File 2012 income tax   If you keep your hotel room during your visit home, you can deduct the cost of your hotel room. File 2012 income tax 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. File 2012 income tax Probationary work period. File 2012 income tax   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. File 2012 income tax You cannot deduct any of your expenses for meals and lodging during the probationary period. File 2012 income tax 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. File 2012 income tax You can deduct ordinary and necessary expenses you have when you travel away from home on business. File 2012 income tax The type of expense you can deduct depends on the facts and your circumstances. File 2012 income tax Table 1-1 summarizes travel expenses you may be able to deduct. File 2012 income tax You may have other deductible travel expenses that are not covered there, depending on the facts and your circumstances. File 2012 income tax 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. File 2012 income tax You can use a log, diary, notebook, or any other written record to keep track of your expenses. File 2012 income tax The types of expenses you need to record, along with supporting documentation, are described in Table 5-1 (see chapter 5). File 2012 income tax Separating costs. File 2012 income tax   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. File 2012 income tax You must have a reasonable basis for making this allocation. File 2012 income tax For example, you must allocate your expenses if a hotel includes one or more meals in its room charge. File 2012 income tax Travel expenses for another individual. File 2012 income tax    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. File 2012 income tax Employee. File 2012 income tax   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. File 2012 income tax Business associate. File 2012 income tax   If a business associate travels with you and meets the conditions in (2) and (3), earlier, you can deduct the travel expenses you have for that person. File 2012 income tax A business associate is someone with whom you could reasonably expect to actively conduct business. File 2012 income tax A business associate can be a current or prospective (likely to become) customer, client, supplier, employee, agent, partner, or professional advisor. File 2012 income tax Bona fide business purpose. File 2012 income tax   A bona fide business purpose exists if you can prove a real business purpose for the individual's presence. File 2012 income tax Incidental services, such as typing notes or assisting in entertaining customers, are not enough to make the expenses deductible. File 2012 income tax Table 1-1. File 2012 income tax Travel Expenses You Can Deduct   This chart summarizes expenses you can deduct when you travel away from home for business purposes. File 2012 income tax IF you have expenses for. File 2012 income tax . File 2012 income tax . File 2012 income tax THEN you can deduct the cost of. File 2012 income tax . File 2012 income tax . File 2012 income tax transportation travel by airplane, train, bus, or car between your home and your business destination. File 2012 income tax If you were provided with a free ticket or you are riding free as a result of a frequent traveler or similar program, your cost is zero. File 2012 income tax If you travel by ship, see Luxury Water Travel and Cruise Ships (under Conventions) for additional rules and limits. File 2012 income tax 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. File 2012 income tax baggage and shipping sending baggage and sample or display material between your regular and temporary work locations. File 2012 income tax car operating and maintaining your car when traveling away from home on business. File 2012 income tax You can deduct actual expenses or the standard mileage rate, as well as business-related tolls and parking. File 2012 income tax If you rent a car while away from home on business, you can deduct only the business-use portion of the expenses. File 2012 income tax 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. File 2012 income tax Meals include amounts spent for food, beverages, taxes, and related tips. File 2012 income tax See Meals for additional rules and limits. File 2012 income tax cleaning dry cleaning and laundry. File 2012 income tax telephone business calls while on your business trip. File 2012 income tax This includes business communication by fax machine or other communication devices. File 2012 income tax tips tips you pay for any expenses in this chart. File 2012 income tax other other similar ordinary and necessary expenses related to your business travel. File 2012 income tax 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. File 2012 income tax Example. File 2012 income tax Jerry drives to Chicago on business and takes his wife, Linda, with him. File 2012 income tax Linda is not Jerry's employee. File 2012 income tax Linda occasionally types notes, performs similar services, and accompanies Jerry to luncheons and dinners. File 2012 income tax The performance of these services does not establish that her presence on the trip is necessary to the conduct of Jerry's business. File 2012 income tax Her expenses are not deductible. File 2012 income tax Jerry pays $199 a day for a double room. File 2012 income tax A single room costs $149 a day. File 2012 income tax He can deduct the total cost of driving his car to and from Chicago, but only $149 a day for his hotel room. File 2012 income tax If he uses public transportation, he can deduct only his fare. File 2012 income tax Meals You can deduct the cost of meals in either of the following situations. File 2012 income tax It is necessary for you to stop for substantial sleep or rest to properly perform your duties while traveling away from home on business. File 2012 income tax The meal is business-related entertainment. File 2012 income tax Business-related entertainment is discussed in chapter 2 . File 2012 income tax The following discussion deals only with meals that are not business-related entertainment. File 2012 income tax Lavish or extravagant. File 2012 income tax   You cannot deduct expenses for meals that are lavish or extravagant. File 2012 income tax An expense is not considered lavish or extravagant if it is reasonable based on the facts and circumstances. File 2012 income tax 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. File 2012 income tax 50% limit on meals. File 2012 income tax   You can figure your meals expense using either of the following methods. File 2012 income tax Actual cost. File 2012 income tax The standard meal allowance. File 2012 income tax Both of these methods are explained below. File 2012 income tax But, regardless of the method you use, you generally can deduct only 50% of the unreimbursed cost of your meals. File 2012 income tax   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. File 2012 income tax If you are not reimbursed, the 50% limit applies whether the unreimbursed meal expense is for business travel or business entertainment. File 2012 income tax Chapter 2 discusses the 50% Limit in more detail, and chapter 6 discusses accountable and nonaccountable plans. File 2012 income tax Actual Cost 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. File 2012 income tax If you use this method, you must keep records of your actual cost. File 2012 income tax Standard Meal Allowance Generally, you can use the “standard meal allowance” method as an alternative to the actual cost method. File 2012 income tax 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. File 2012 income tax The set amount varies depending on where and when you travel. File 2012 income tax In this publication, “standard meal allowance” refers to the federal rate for M&IE, discussed later under Amount of standard meal allowance . File 2012 income tax If you use the standard meal allowance, you still must keep records to prove the time, place, and business purpose of your travel. File 2012 income tax See the recordkeeping rules for travel in chapter 5 . File 2012 income tax Incidental expenses. File 2012 income tax   The term “incidental expenses” means fees and tips given to porters, baggage carriers, hotel staff, and staff on ships. File 2012 income tax   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. File 2012 income tax Incidental-expenses-only method. File 2012 income tax   You can use an optional method (instead of actual cost) for deducting incidental expenses only. File 2012 income tax The amount of the deduction is $5 a day. File 2012 income tax You can use this method only if you did not pay or incur any meal expenses. File 2012 income tax You cannot use this method on any day that you use the standard meal allowance. File 2012 income tax This method is subject to the proration rules for partial days. File 2012 income tax See Travel for days you depart and return , later in this chapter. File 2012 income tax Note. File 2012 income tax The incidental-expenses-only method is not subject to the 50% limit discussed below. File 2012 income tax Federal employees should refer to the Federal Travel Regulations at www. File 2012 income tax gsa. File 2012 income tax gov. File 2012 income tax Find the “Most Requested Links” on the upper left and click on “Regulations: FAR, FMR, FTR” for Federal Travel Regulation (FTR) for changes affecting claims for reimbursement. File 2012 income tax 50% limit may apply. File 2012 income tax   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. File 2012 income tax 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. File 2012 income tax The 50% limit is discussed in more detail in chapter 2, and accountable and nonaccountable plans are discussed in chapter 6. File 2012 income tax There is no optional standard lodging amount similar to the standard meal allowance. File 2012 income tax Your allowable lodging expense deduction is your actual cost. File 2012 income tax Who can use the standard meal allowance. File 2012 income tax   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. File 2012 income tax Use of the standard meal allowance for other travel. File 2012 income tax   You can use the standard meal allowance to figure your meal expenses when you travel in connection with investment and other income-producing property. File 2012 income tax You can also use it to figure your meal expenses when you travel for qualifying educational purposes. File 2012 income tax You cannot use the standard meal allowance to figure the cost of your meals when you travel for medical or charitable purposes. File 2012 income tax Amount of standard meal allowance. File 2012 income tax   The standard meal allowance is the federal M&IE rate. File 2012 income tax For travel in 2013, the rate for most small localities in the United States is $46 a day. File 2012 income tax    Most major cities and many other localities in the United States are designated as high-cost areas, qualifying for higher standard meal allowances. File 2012 income tax    You can find this information (organized by state) on the Internet at www. File 2012 income tax gsa. File 2012 income tax gov/perdiem. File 2012 income tax Enter a zip code or select a city and state for the per diem rates for the current fiscal year. File 2012 income tax Per diem rates for prior fiscal years are available by using the drop down menu under “Search by State. File 2012 income tax ”   Per diem rates are listed by the Federal government's fiscal year which runs from October 1 to September 30. File 2012 income tax You can choose to use the rates from the 2013 fiscal year per diem tables or the rates from the 2014 fiscal year tables, but you must consistently use the same tables for all travel you are reporting on your income tax return for the year. File 2012 income tax   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. File 2012 income tax If you work in the transportation industry, however, see Special rate for transportation workers , later. File 2012 income tax Standard meal allowance for areas outside the continental United States. File 2012 income tax   The standard meal allowance rates above do not apply to travel in Alaska, Hawaii, or any other location outside the continental United States. File 2012 income tax The Department of Defense establishes per diem rates for Alaska, Hawaii, Puerto Rico, American Samoa, Guam, Midway, the Northern Mariana Islands, the U. File 2012 income tax S. File 2012 income tax Virgin Islands, Wake Island, and other non-foreign areas outside the continental United States. File 2012 income tax The Department of State establishes per diem rates for all other foreign areas. File 2012 income tax    You can access per diem rates for non-foreign areas outside the continental United States at: www. File 2012 income tax defensetravel. File 2012 income tax dod. File 2012 income tax mil/site/perdiemCalc. File 2012 income tax cfm. File 2012 income tax You can access all other foreign per diem rates at: www. File 2012 income tax state. File 2012 income tax gov/travel/. File 2012 income tax Click on “Travel Per Diem Allowances for Foreign Areas,” under “Foreign Per Diem Rates” to obtain the latest foreign per diem rates. File 2012 income tax Special rate for transportation workers. File 2012 income tax   You can use a special standard meal allowance if you work in the transportation industry. File 2012 income tax 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. File 2012 income tax If this applies to you, you can claim a standard meal allowance of $59 a day ($65 for travel outside the continental United States). File 2012 income tax   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. File 2012 income tax 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. File 2012 income tax Travel for days you depart and return. File 2012 income tax   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). File 2012 income tax You can do so by one of two methods. File 2012 income tax Method 1: You can claim 3/4 of the standard meal allowance. File 2012 income tax Method 2: You can prorate using any method that you consistently apply and that is in accordance with reasonable business practice. File 2012 income tax Example. File 2012 income tax Jen is employed in New Orleans as a convention planner. File 2012 income tax In March, her employer sent her on a 3-day trip to Washington, DC, to attend a planning seminar. File 2012 income tax She left her home in New Orleans at 10 a. File 2012 income tax m. File 2012 income tax on Wednesday and arrived in Washington, DC, at 5:30 p. File 2012 income tax m. File 2012 income tax After spending two nights there, she flew back to New Orleans on Friday and arrived back home at 8:00 p. File 2012 income tax m. File 2012 income tax Jen's employer gave her a flat amount to cover her expenses and included it with her wages. File 2012 income tax 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. File 2012 income tax Under Method 2, Jen could also use any method that she applies consistently and that is in accordance with reasonable business practice. File 2012 income tax 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. File 2012 income tax Travel in the United States The following discussion applies to travel in the United States. File 2012 income tax For this purpose, the United States includes the 50 states and the District of Columbia. File 2012 income tax 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. File 2012 income tax See Part of Trip Outside the United States , later. File 2012 income tax Trip Primarily for Business You can deduct all of your travel expenses if your trip was entirely business related. File 2012 income tax 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 only your business-related travel expenses. File 2012 income tax These expenses include the travel costs of getting to and from your business destination and any business-related expenses at your business destination. File 2012 income tax Example. File 2012 income tax You work in Atlanta and take a business trip to New Orleans in May. File 2012 income tax Your business travel totals 850 miles round trip. File 2012 income tax On your way, you stop in Mobile to visit your parents. File 2012 income tax You spend $2,120 for the 9 days you are away from home for travel, meals, lodging, and other travel expenses. File 2012 income tax If you had not stopped in Mobile, you would have been gone only 6 days, and your total cost would have been $1,820. File 2012 income tax You can deduct $1,820 for your trip, including the cost of round-trip transportation to and from New Orleans. File 2012 income tax The deduction for your meals is subject to the 50% limit on meals mentioned earlier. File 2012 income tax 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. File 2012 income tax However, you can deduct any expenses you have while at your destination that are directly related to your business. File 2012 income tax 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. File 2012 income tax 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. File 2012 income tax Part of Trip Outside the United States If part of your trip is outside the United States, use the rules described later in this chapter under Travel Outside the United States for that part of the trip. File 2012 income tax For the part of your trip that is inside the United States, use the rules for travel in the United States. File 2012 income tax Travel outside the United States does not include travel from one point in the United States to another point in the United States. File 2012 income tax The following discussion can help you determine whether your trip was entirely within the United States. File 2012 income tax Public transportation. File 2012 income tax   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. File 2012 income tax 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 . File 2012 income tax Example. File 2012 income tax You fly from New York to Puerto Rico with a scheduled stop in Miami. File 2012 income tax You return to New York nonstop. File 2012 income tax 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. File 2012 income tax Because there are no scheduled stops between Puerto Rico and New York, all of the return trip is outside the United States. File 2012 income tax Private car. File 2012 income tax   Travel by private car in the United States is travel between points in the United States, even though you are on your way to a destination outside the United States. File 2012 income tax Example. File 2012 income tax You travel by car from Denver to Mexico City and return. File 2012 income tax 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. File 2012 income tax The rules under Travel Outside the United States apply to your trip from the border to Mexico City and back to the border. File 2012 income tax 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. File 2012 income tax For this purpose, the United States includes the 50 states and the District of Columbia. File 2012 income tax 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. File 2012 income tax 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. File 2012 income tax Travel entirely for business. File 2012 income tax   If you travel outside the United States and you spend the entire time on business activities, you can deduct all of your travel expenses. File 2012 income tax Travel considered entirely for business. File 2012 income tax   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. File 2012 income tax Exception 1 - No substantial control. File 2012 income tax   Your trip is considered entirely for business if you did not have substantial control over arranging the trip. File 2012 income tax The fact that you control the timing of your trip does not, by itself, mean that you have substantial control over arranging your trip. File 2012 income tax   You do not have substantial control over your trip if you: Are an employee who was reimbursed or paid a travel expense allowance, and Are not related to your employer, or Are not a managing executive. File 2012 income tax    “Related to your employer” is defined later in chapter 6 under Per Diem and Car Allowances . File 2012 income tax   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. File 2012 income tax   A self-employed person generally has substantial control over arranging business trips. File 2012 income tax Exception 2 - Outside United States no more than a week. File 2012 income tax   Your trip is considered entirely for business if you were outside the United States for a week or less, combining business and nonbusiness activities. File 2012 income tax One week means 7 consecutive days. File 2012 income tax 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. File 2012 income tax Example. File 2012 income tax You traveled to Brussels primarily for business. File 2012 income tax You left Denver on Tuesday and flew to New York. File 2012 income tax On Wednesday, you flew from New York to Brussels, arriving the next morning. File 2012 income tax On Thursday and Friday, you had business discussions, and from Saturday until Tuesday, you were sightseeing. File 2012 income tax You flew back to New York, arriving Wednesday afternoon. File 2012 income tax On Thursday, you flew back to Denver. File 2012 income tax Although you were away from your home in Denver for more than a week, you were not outside the United States for more than a week. File 2012 income tax This is because the day you depart does not count as a day outside the United States. File 2012 income tax You can deduct your cost of the round-trip flight between Denver and Brussels. File 2012 income tax You can also deduct the cost of your stay in Brussels for Thursday and Friday while you conducted business. File 2012 income tax However, you cannot deduct the cost of your stay in Brussels from Saturday through Tuesday because those days were spent on nonbusiness activities. File 2012 income tax Exception 3 - Less than 25% of time on personal activities. File 2012 income tax   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. File 2012 income tax For this purpose, count both the day your trip began and the day it ended. File 2012 income tax Example. File 2012 income tax You flew from Seattle to Tokyo, where you spent 14 days on business and 5 days on personal matters. File 2012 income tax You then flew back to Seattle. File 2012 income tax You spent 1 day flying in each direction. File 2012 income tax Because only 5/21 (less than 25%) of your total time abroad was for nonbusiness activities, you can deduct as travel expenses what it would have cost you to make the trip if you had not engaged in any nonbusiness activity. File 2012 income tax The amount you can deduct is the cost of the round-trip plane fare and 16 days of meals (subject to the 50% limit), lodging, and other related expenses. File 2012 income tax Exception 4 - Vacation not a major consideration. File 2012 income tax   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. File 2012 income tax Travel Primarily for Business If you travel outside the United States primarily for business but spend some of your time on other activities, you generally cannot deduct all of your travel expenses. File 2012 income tax You can only deduct the business portion of your cost of getting to and from your destination. File 2012 income tax You must allocate the costs between your business and other activities to determine your deductible amount. File 2012 income tax See Travel allocation rules , later. File 2012 income tax You do not have to allocate your travel expenses if you meet one of the four exceptions listed earlier under Travel considered entirely for business . File 2012 income tax In those cases, you can deduct the total cost of getting to and from your destination. File 2012 income tax Travel allocation rules. File 2012 income tax   If your trip outside the United States was primarily for business, you must allocate your travel time on a day-to-day basis between business days and nonbusiness days. File 2012 income tax The days you depart from and return to the United States are both counted as days outside the United States. File 2012 income tax   To figure the deductible amount of your round-trip travel expenses, use the following fraction. File 2012 income tax The numerator (top number) is the total number of business days outside the United States. File 2012 income tax The denominator (bottom number) is the total number of business and nonbusiness days of travel. File 2012 income tax Counting business days. File 2012 income tax   Your business days include transportation days, days your presence was required, days you spent on business, and certain weekends and holidays. File 2012 income tax Transportation day. File 2012 income tax   Count as a business day any day you spend traveling to or from a business destination. File 2012 income tax However, if because of a nonbusiness activity you do not travel by a direct route, your business days are the days it would take you to travel a reasonably direct route to your business destination. File 2012 income tax Extra days for side trips or nonbusiness activities cannot be counted as business days. File 2012 income tax Presence required. File 2012 income tax   Count as a business day any day your presence is required at a particular place for a specific business purpose. File 2012 income tax Count it as a business day even if you spend most of the day on nonbusiness activities. File 2012 income tax Day spent on business. File 2012 income tax   If your principal activity during working hours is the pursuit of your trade or business, count the day as a business day. File 2012 income tax Also, count as a business day any day you are prevented from working because of circumstances beyond your control. File 2012 income tax Certain weekends and holidays. File 2012 income tax   Count weekends, holidays, and other necessary standby days as business days if they fall between business days. File 2012 income tax But if they follow your business meetings or activity and you remain at your business destination for nonbusiness or personal reasons, do not count them as business days. File 2012 income tax Example 1. File 2012 income tax Your tax home is New York City. File 2012 income tax You travel to Quebec, where you have a business appointment on Friday. File 2012 income tax You have another appointment on the following Monday. File 2012 income tax Because your presence was required on both Friday and Monday, they are business days. File 2012 income tax Because the weekend is between business days, Saturday and Sunday are counted as business days. File 2012 income tax This is true even though you use the weekend for sightseeing, visiting friends, or other nonbusiness activity. File 2012 income tax Example 2. File 2012 income tax If, in Example 1, you had no business in Quebec after Friday, but stayed until Monday before starting home, Saturday and Sunday would be nonbusiness days. File 2012 income tax Nonbusiness activity on the way to or from your business destination. File 2012 income tax   If you stopped for a vacation or other nonbusiness activity either on the way from the United States to your business destination, or on the way back to the United States from your business destination, you must allocate part of your travel expenses to the nonbusiness activity. File 2012 income tax   The part you must allocate is the amount it would have cost you to travel between the point where travel outside the United States begins and your nonbusiness destination and a return to the point where travel outside the United States ends. File 2012 income tax   You determine the nonbusiness portion of that expense by multiplying it by a fraction. File 2012 income tax The numerator (top number) of the fraction is the number of nonbusiness days during your travel outside the United States and the denominator (bottom number) is the total number of days you spend outside the United States. File 2012 income tax Example. File 2012 income tax You live in New York. File 2012 income tax On May 4 you flew to Paris to attend a business conference that began on May 5. File 2012 income tax The conference ended at noon on May 14. File 2012 income tax That evening you flew to Dublin where you visited with friends until the afternoon of May 21, when you flew directly home to New York. File 2012 income tax The primary purpose for the trip was to attend the conference. File 2012 income tax If you had not stopped in Dublin, you would have arrived home the evening of May 14. File 2012 income tax You do not meet any of the exceptions that would allow you to consider your travel entirely for business. File 2012 income tax May 4 through May 14 (11 days) are business days and May 15 through May 21 (7 days) are nonbusiness days. File 2012 income tax You can deduct the cost of your meals (subject to the 50% limit), lodging, and other business-related travel expenses while in Paris. File 2012 income tax You cannot deduct your expenses while in Dublin. File 2012 income tax You also cannot deduct 7/18 of what it would have cost you to travel round-trip between New York and Dublin. File 2012 income tax You paid $750 to fly from New York to Paris, $400 to fly from Paris to Dublin, and $700 to fly from Dublin back to New York. File 2012 income tax Round-trip airfare from New York to Dublin would have been $1,250. File 2012 income tax You figure the deductible part of your air travel expenses by subtracting 7/18 of the round-trip fare and other expenses you would have had in traveling directly between New York and Dublin ($1,250 × 7/18 = $486) from your total expenses in traveling from New York to Paris to Dublin and back to New York ($750 + $400 + $700 = $1,850). File 2012 income tax Your deductible air travel expense is $1,364 ($1,850 − $486). File 2012 income tax Nonbusiness activity at, near, or beyond business destination. File 2012 income tax   If you had a vacation or other nonbusiness activity at, near, or beyond your business destination, you must allocate part of your travel expenses to the nonbusiness activity. File 2012 income tax   The part you must allocate is the amount it would have cost you to travel between the point where travel outside the United States begins and your business destination and a return to the point where travel outside the United States ends. File 2012 income tax   You determine the nonbusiness portion of that expense by multiplying it by a fraction. File 2012 income tax The numerator (top number) of the fraction is the number of nonbusiness days during your travel outside the United States and the denominator (bottom number) is the total number of days you spend outside the United States. File 2012 income tax   None of your travel expenses for nonbusiness activities at, near, or beyond your business destination are deductible. File 2012 income tax Example. File 2012 income tax Assume that the dates are the same as in the previous example but that instead of going to Dublin for your vacation, you fly to Venice, Italy, for a vacation. File 2012 income tax You cannot deduct any part of the cost of your trip from Paris to Venice and return to Paris. File 2012 income tax In addition, you cannot deduct 7/18 of the airfare and other expenses from New York to Paris and back to New York. File 2012 income tax You can deduct 11/18 of the round-trip plane fare and other travel expenses from New York to Paris, plus your meals (subject to the 50% limit), lodging, and any other business expenses you had in Paris. File 2012 income tax (Assume these expenses total $4,939. File 2012 income tax ) If the round-trip plane fare and other travel-related expenses (such as food during the trip) are $1,750, you can deduct travel costs of $1,069 (11/18 × $1,750), plus the full $4,939 for the expenses you had in Paris. File 2012 income tax Other methods. File 2012 income tax   You can use another method of counting business days if you establish that it more clearly reflects the time spent on other than business activities outside the United States. File 2012 income tax 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. File 2012 income tax However, 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. File 2012 income tax Example. File 2012 income tax The university from which you graduated has a continuing education program for members of its alumni association. File 2012 income tax This program consists of trips to various foreign countries where academic exercises and conferences are set up to acquaint individuals in most occupations with selected facilities in several regions of the world. File 2012 income tax However, none of the conferences are directed toward specific occupations or professions. File 2012 income tax It is up to each participant to seek out specialists and organizational settings appropriate to his or her occupational interests. File 2012 income tax Three-hour sessions are held each day over a 5-day period at each of the selected overseas facilities where participants can meet with individual practitioners. File 2012 income tax These sessions are composed of a variety of activities including workshops, mini-lectures, role playing, skill development, and exercises. File 2012 income tax Professional conference directors schedule and conduct the sessions. File 2012 income tax Participants can choose those sessions they wish to attend. File 2012 income tax You can participate in this program since you are a member of the alumni association. File 2012 income tax You and your family take one of the trips. File 2012 income tax You spend about 2 hours at each of the planned sessions. File 2012 income tax The rest of the time you go touring and sightseeing with your family. File 2012 income tax The trip lasts less than 1 week. File 2012 income tax Your travel expenses for the trip are not deductible since the trip was primarily a vacation. File 2012 income tax However, registration fees and any other incidental expenses you have for the five planned sessions you attended that are directly related and beneficial to your business are deductible business expenses. File 2012 income tax These expenses should be specifically stated in your records to ensure proper allocation of your deductible business expenses. File 2012 income tax Luxury Water Travel If you travel by ocean liner, cruise ship, or other form of luxury water transportation for business purposes, there is a daily limit on the amount you can deduct. File 2012 income tax The limit is twice the highest federal per diem rate allowable at the time of your travel. File 2012 income tax (Generally, the federal per diem is the amount paid to federal government employees for daily living expenses when they travel away from home, but in the United States, for business purposes. File 2012 income tax ) Daily limit on luxury water travel. File 2012 income tax   The highest federal per diem rate allowed and the daily limit for luxury water travel in 2013 is shown in the following table. File 2012 income tax   2013 Dates Highest Federal Per Diem Daily Limit on Luxury Water Travel   Jan. File 2012 income tax 1 – Mar. File 2012 income tax 31 $367 $734   Apr. File 2012 income tax 1 – June 30 312 624   July 1 – Aug. File 2012 income tax 31 310 620   Sept. File 2012 income tax 1 – Sept. File 2012 income tax 30 366 732   Oct. File 2012 income tax 1 – Dec. File 2012 income tax 31 374 748 Example. File 2012 income tax Caroline, a travel agent, traveled by ocean liner from New York to London, England, on business in May. File 2012 income tax Her expense for the 6-day cruise was $5,200. File 2012 income tax Caroline's deduction for the cruise cannot exceed $3,744 (6 days × $624 daily limit). File 2012 income tax Meals and entertainment. File 2012 income tax   If your expenses for luxury water travel include separately stated amounts for meals or entertainment, those amounts are subject to the 50% limit on meals and entertainment before you apply the daily limit. File 2012 income tax For a discussion of the 50% Limit , see chapter 2. File 2012 income tax Example. File 2012 income tax In the previous example, Caroline's luxury water travel had a total cost of $5,200. File 2012 income tax Of that amount, $3,700 was separately stated as meals and entertainment. File 2012 income tax Caroline, who is self-employed, is not reimbursed for any of her travel expenses. File 2012 income tax Caroline figures her deductible travel expenses as follows. File 2012 income tax Meals and entertainment $3,700   50% limit × . File 2012 income tax 50   Allowable meals &     entertainment $1,850   Other travel expenses + 1,800   Allowable cost before the daily limit $3,650 Daily limit for May 2013 $624   Times number of days × 6   Maximum luxury water travel     deduction $3,744 Amount of allowable deduction $3,650 Caroline's deduction for her cruise is limited to $3,650, even though the limit on luxury water travel is slightly higher. File 2012 income tax Not separately stated. File 2012 income tax   If your meal or entertainment charges are not separately stated or are not clearly identifiable, you do not have to allocate any portion of the total charge to meals or entertainment. File 2012 income tax Exceptions The daily limit on luxury water travel (discussed earlier) does not apply to expenses you have to attend a convention, seminar, or meeting on board a cruise ship. File 2012 income tax See Cruise Ships under Conventions. File 2012 income tax Conventions You can deduct your travel expenses when you attend a convention if you can show that your attendance benefits your trade or business. File 2012 income tax You cannot deduct the travel expenses for your family. File 2012 income tax If the convention is for investment, political, social, or other purposes unrelated to your trade or business, you cannot deduct the expenses. File 2012 income tax Your appointment or election as a delegate does not, in itself, determine whether you can deduct travel expenses. File 2012 income tax You can deduct your travel expenses only if your attendance is connected to your own trade or business. File 2012 income tax Convention agenda. File 2012 income tax   The convention agenda or program generally shows the purpose of the convention. File 2012 income tax 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. File 2012 income tax 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. File 2012 income tax Conventions Held Outside the North American Area You cannot deduct expenses for attending a convention, seminar, or similar meeting held outside the North American area unless: The meeting is directly related to your trade or business, and It is reasonable to hold the meeting outside the North American area. File 2012 income tax See Reasonableness test , later. File 2012 income tax If the meeting meets these requirements, you also must satisfy the rules for deducting expenses for business trips in general, discussed earlier under Travel Outside the United States . File 2012 income tax North American area. File 2012 income tax   The North American area includes the following locations. File 2012 income tax American Samoa Johnston Island Antigua and Barbuda Kingman Reef Aruba Marshall Islands Bahamas Mexico Baker Island Micronesia Barbados Midway Islands Bermuda Netherlands Antilles Canada Northern Mariana Costa Rica Islands Dominica Palau Dominican Republic Palmyra Atoll Grenada Panama Guam Puerto Rico Guyana Trinidad and Tobago Honduras USA Howland Island U. File 2012 income tax S. File 2012 income tax Virgin Islands Jamaica Wake Island Jarvis Island   The North American area also includes U. File 2012 income tax S. File 2012 income tax islands, cays, and reefs that are possessions of the United States and not part of the fifty states or the District of Columbia. File 2012 income tax Reasonableness test. File 2012 income tax   The following factors are taken into account to determine if it was reasonable to hold the meeting outside the North American area. File 2012 income tax The purpose of the meeting and the activities taking place at the meeting. File 2012 income tax The purposes and activities of the sponsoring organizations or groups. File 2012 income tax The homes of the active members of the sponsoring organizations and the places at which other meetings of the sponsoring organizations or groups have been or will be held. File 2012 income tax Other relevant factors you may present. File 2012 income tax Cruise Ships You can deduct up to $2,000 per year of your expenses of attending conventions, seminars, or similar meetings held on cruise ships. File 2012 income tax All ships that sail are considered cruise ships. File 2012 income tax You can deduct these expenses only if all of the following requirements are met. File 2012 income tax The convention, seminar, or meeting is directly related to your trade or business. File 2012 income tax The cruise ship is a vessel registered in the United States. File 2012 income tax All of the cruise ship's ports of call are in the United States or in possessions of the United States. File 2012 income tax You attach to your return a written statement signed by you that includes information about: The total days of the trip (not including the days of transportation to and from the cruise ship port), The number of hours each day that you devoted to scheduled business activities, and A program of the scheduled business activities of the meeting. File 2012 income tax You attach to your return a written statement signed by an officer of the organization or group sponsoring the meeting that includes: A schedule of the business activities of each day of the meeting, and The number of hours you attended the scheduled business activities. File 2012 income tax Prev  Up  Next   Home   More Online Publications
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The File 2012 Income Tax

File 2012 income tax Index A Additional Medicare Tax, Reminders, Reporting sick pay on Form W-2. File 2012 income tax Agents, reporting, Agents Agricultural workers, H-2A agricultural workers. File 2012 income tax Alternative methods of withholding, 9. File 2012 income tax Alternative Methods for Figuring Withholding Annuity payments, 8. File 2012 income tax Pensions and Annuities Assistance (see Tax help) Awards, employee achievement, Employee Achievement Awards B Back pay, Back Pay Below-market rate loans, Interest-Free and Below-Market-Interest-Rate Loans C Comments on publication, Comments and suggestions. File 2012 income tax Common paymaster, Common Paymaster Common-law employees, Common-Law Employees Common-law rules, Common-Law Rules Corporate officers, Common-Law Employees D Deferred compensation plans, nonqualified, Nonqualified Deferred Compensation Plans Direct sellers, Direct sellers. File 2012 income tax Director of corporation, Common-Law Employees E Electronic Form W-2, Reminders Employee achievement awards, Employee Achievement Awards Employee or contractor Attorney, Attorney Automobile industry, Automobile Industry Building industry, Building and Construction Industry Computer industry, Computer Industry Salesperson, Salesperson Taxicab driver, Taxicab Driver Trucking industry, Trucking Industry Employee's taxes paid by employer, Employee's Portion of Taxes Paid by Employer Employees Common-law rules, Common-Law Rules Industry examples, Industry Examples Statutory, Statutory Employees Employees defined, 1. File 2012 income tax Who Are Employees? Employees misclassification, Misclassification of Employees Excessive termination payments (golden parachute), Golden Parachute Payments Exempt organizations, 3. File 2012 income tax Employees of Exempt Organizations F Fellowship payments, Scholarship and Fellowship Payments Form W-2, electronic filing, Reminders G Golden parachute, Golden Parachute Payments I Idle time, Withholding for Idle Time Independent contractors, Independent Contractors Indian gaming profits, 10. File 2012 income tax Tables for Withholding on Distributions of Indian Gaming Profits to Tribal Members Interest-free loans, Interest-Free and Below-Market-Interest-Rate Loans International social security agreements, International Social Security Agreements L Leased employees, Leased employees. File 2012 income tax Leave sharing plans, Leave Sharing Plans Loans, interest-free or below-market rate, Interest-Free and Below-Market-Interest-Rate Loans M Ministers, Ministers. File 2012 income tax Misclassification of employees, Misclassification of Employees N Nonqualified plans, Nonqualified Deferred Compensation Plans O Officer of corporation, Common-Law Employees Outplacement services, Outplacement Services P Pension payments, 8. File 2012 income tax Pensions and Annuities Publications (see Tax help) R Real estate agents, Licensed real estate agents. File 2012 income tax Religious exemptions, 4. File 2012 income tax Religious Exemptions and Special Rules for Ministers Reporting agents, Agents S Scholarship payments, Scholarship and Fellowship Payments Sick pay, 6. File 2012 income tax Sick Pay Reporting SIMPLE retirement plans, SIMPLE Retirement Plans Simplified employee pension, Contributions to a Simplified Employee Pension (SEP) Statutory employees, Statutory Employees Statutory nonemployees, Statutory Nonemployees Suggestions for publication, Comments and suggestions. File 2012 income tax Supplemental unemployment benefits, Supplemental Unemployment Benefits T Tax help, How To Get Tax Help Tax-exempt organizations, 3. File 2012 income tax Employees of Exempt Organizations Tax-sheltered annuities, Tax-Sheltered Annuities Technical service specialists, Technical service specialists. File 2012 income tax Third-party sick pay, Sick Pay Paid by Third Party , Third-party sick pay recap Forms W-2 and W-3. File 2012 income tax TTY/TDD information, How To Get Tax Help W Withholding Alternative methods, 9. File 2012 income tax Alternative Methods for Figuring Withholding Idle time payments, Withholding for Idle Time Indian gaming profits, 10. File 2012 income tax Tables for Withholding on Distributions of Indian Gaming Profits to Tribal Members Pensions and annuities, Federal Income Tax Withholding Sick pay, Income Tax Withholding on Sick Pay Prev  Up     Home   More Online Publications