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File back taxes online free 5. File back taxes online free   Recordkeeping Table of Contents How To Prove ExpensesWhat Are Adequate Records? What If I Have Incomplete Records? Separating and Combining Expenses How Long To Keep Records and Receipts Examples of Records If you deduct travel, entertainment, gift, or transportation expenses, you must be able to prove (substantiate) certain elements of expense. File back taxes online free This chapter discusses the records you need to keep to prove these expenses. File back taxes online free If you keep timely and accurate records, you will have support to show the IRS if your tax return is ever examined. File back taxes online free You will also have proof of expenses that your employer may require if you are reimbursed under an accountable plan. File back taxes online free These plans are discussed in chapter 6 under Reimbursements . File back taxes online free How To Prove Expenses Table 5-1 is a summary of records you need to prove each expense discussed in this publication. File back taxes online free You must be able to prove the elements listed across the top portion of the chart. File back taxes online free You prove them by having the information and receipts (where needed) for the expenses listed in the first column. File back taxes online free You cannot deduct amounts that you approximate or estimate. File back taxes online free You should keep adequate records to prove your expenses or have sufficient evidence that will support your own statement. File back taxes online free You must generally prepare a written record for it to be considered adequate. File back taxes online free This is because written evidence is more reliable than oral evidence alone. File back taxes online free However, if you prepare a record on a computer, it is considered an adequate record. File back taxes online free What Are Adequate Records? You should keep the proof you need in an account book, diary, log, statement of expense, trip sheets, or similar record. File back taxes online free You should also keep documentary evidence that, together with your record, will support each element of an expense. File back taxes online free Documentary evidence. File back taxes online free   You generally must have documentary evidence, such as receipts, canceled checks, or bills, to support your expenses. File back taxes online free Exception. File back taxes online free   Documentary evidence is not needed if any of the following conditions apply. File back taxes online free You have meals or lodging expenses while traveling away from home for which you account to your employer under an accountable plan, and you use a per diem allowance method that includes meals and/or lodging. File back taxes online free ( Accountable plans and per diem allowances are discussed in chapter 6. File back taxes online free ) Your expense, other than lodging, is less than $75. File back taxes online free You have a transportation expense for which a receipt is not readily available. File back taxes online free Adequate evidence. File back taxes online free   Documentary evidence ordinarily will be considered adequate if it shows the amount, date, place, and essential character of the expense. File back taxes online free   For example, a hotel receipt is enough to support expenses for business travel if it has all of the following information. File back taxes online free The name and location of the hotel. File back taxes online free The dates you stayed there. File back taxes online free Separate amounts for charges such as lodging, meals, and telephone calls. File back taxes online free   A restaurant receipt is enough to prove an expense for a business meal if it has all of the following information. File back taxes online free The name and location of the restaurant. File back taxes online free The number of people served. File back taxes online free The date and amount of the expense. File back taxes online free If a charge is made for items other than food and beverages, the receipt must show that this is the case. File back taxes online free Canceled check. File back taxes online free   A canceled check, together with a bill from the payee, ordinarily establishes the cost. File back taxes online free However, a canceled check by itself does not prove a business expense without other evidence to show that it was for a business purpose. File back taxes online free Duplicate information. File back taxes online free   You do not have to record information in your account book or other record that duplicates information shown on a receipt as long as your records and receipts complement each other in an orderly manner. File back taxes online free   You do not have to record amounts your employer pays directly for any ticket or other travel item. File back taxes online free However, if you charge these items to your employer, through a credit card or otherwise, you must keep a record of the amounts you spend. File back taxes online free Timely-kept records. File back taxes online free   You should record the elements of an expense or of a business use at or near the time of the expense or use and support it with sufficient documentary evidence. File back taxes online free A timely-kept record has more value than a statement prepared later when generally there is a lack of accurate recall. File back taxes online free   You do not need to write down the elements of every expense on the day of the expense. File back taxes online free If you maintain a log on a weekly basis that accounts for use during the week, the log is considered a timely-kept record. File back taxes online free   If you give your employer, client, or customer an expense account statement, it can also be considered a timely-kept record. File back taxes online free This is true if you copy it from your account book, diary, log, statement of expense, trip sheets, or similar record. File back taxes online free Proving business purpose. File back taxes online free   You must generally provide a written statement of the business purpose of an expense. File back taxes online free However, the degree of proof varies according to the circumstances in each case. File back taxes online free If the business purpose of an expense is clear from the surrounding circumstances, then you do not need to give a written explanation. File back taxes online free Example. File back taxes online free If you are a sales representative who calls on customers on an established sales route, you do not have to give a written explanation of the business purpose for traveling that route. File back taxes online free You can satisfy the requirements by recording the length of the delivery route once, the date of each trip at or near the time of the trips, and the total miles you drove the car during the tax year. File back taxes online free You could also establish the date of each trip with a receipt, record of delivery, or other documentary evidence. File back taxes online free Confidential information. File back taxes online free   You do not need to put confidential information relating to an element of a deductible expense (such as the place, business purpose, or business relationship) in your account book, diary, or other record. File back taxes online free However, you do have to record the information elsewhere at or near the time of the expense and have it available to fully prove that element of the expense. File back taxes online free What If I Have Incomplete Records? If you do not have complete records to prove an element of an expense, then you must prove the element with: Your own written or oral statement containing specific information about the element, and Other supporting evidence that is sufficient to establish the element. File back taxes online free If the element is the description of a gift, or the cost, time, place, or date of an expense, the supporting evidence must be either direct evidence or documentary evidence. File back taxes online free Direct evidence can be written statements or the oral testimony of your guests or other witnesses setting forth detailed information about the element. File back taxes online free Documentary evidence can be receipts, paid bills, or similar evidence. File back taxes online free If the element is either the business relationship of your guests or the business purpose of the amount spent, the supporting evidence can be circumstantial rather than direct. File back taxes online free For example, the nature of your work, such as making deliveries, provides circumstantial evidence of the use of your car for business purposes. File back taxes online free Invoices of deliveries establish when you used the car for business. File back taxes online free Table 5-1. File back taxes online free How To Prove Certain Business Expenses IF you have expenses for . File back taxes online free . File back taxes online free THEN you must keep records that show details of the following elements . File back taxes online free . File back taxes online free . File back taxes online free   Amount Time Place or  Description Business Purpose Business Relationship Travel Cost of each separate expense for travel, lodging, and meals. File back taxes online free Incidental expenses may be totaled in reasonable categories such as taxis, fees and tips, etc. File back taxes online free Dates you left and returned for each trip and number of days spent on business. File back taxes online free Destination or area of your travel (name of city, town, or other designation). File back taxes online free Purpose: Business purpose for the expense or the business benefit gained or expected to be gained. File back taxes online free    Relationship: N/A Entertainment Cost of each separate expense. File back taxes online free Incidental expenses such as taxis, telephones, etc. File back taxes online free , may be totaled on a daily basis. File back taxes online free Date of entertainment. File back taxes online free (Also see Business Purpose. File back taxes online free ) Name and address or location of place of entertainment. File back taxes online free Type of entertainment if not otherwise apparent. File back taxes online free (Also see Business Purpose. File back taxes online free ) Purpose: Business purpose for the expense or the business benefit gained or expected to be gained. File back taxes online free  For entertainment, the nature of the business discussion or activity. File back taxes online free If the entertainment was directly before or after a business discussion: the date, place, nature, and duration of the business discussion, and the identities of the persons who took part in both the business discussion and the entertainment activity. File back taxes online free    Relationship: Occupations or other information (such as names, titles, or other designations) about the recipients that shows their business relationship to you. File back taxes online free  For entertainment, you must also prove that you or your employee was present if the entertainment was a business meal. File back taxes online free Gifts Cost of the gift. File back taxes online free Date of the gift. File back taxes online free Description of the gift. File back taxes online free   Transportation Cost of each separate expense. File back taxes online free For car expenses, the cost of the car and any improvements, the date you started using it for business, the mileage for each business use, and the total miles for the year. File back taxes online free Date of the expense. File back taxes online free For car expenses, the date of the use of the car. File back taxes online free Your business destination. File back taxes online free Purpose: Business purpose for the expense. File back taxes online free    Relationship: N/A Sampling. File back taxes online free   You can keep an adequate record for parts of a tax year and use that record to prove the amount of business or investment use for the entire year. File back taxes online free You must demonstrate by other evidence that the periods for which an adequate record is kept are representative of the use throughout the tax year. File back taxes online free Example. File back taxes online free You use your car to visit the offices of clients, meet with suppliers and other subcontractors, and pick up and deliver items to clients. File back taxes online free There is no other business use of the car, but you and your family use the car for personal purposes. File back taxes online free You keep adequate records during the first week of each month that show that 75% of the use of the car is for business. File back taxes online free Invoices and bills show that your business use continues at the same rate during the later weeks of each month. File back taxes online free Your weekly records are representative of the use of the car each month and are sufficient evidence to support the percentage of business use for the year. File back taxes online free Exceptional circumstances. File back taxes online free   You can satisfy the substantiation requirements with other evidence if, because of the nature of the situation in which an expense is made, you cannot get a receipt. File back taxes online free This applies if all the following are true. File back taxes online free You were unable to obtain evidence for an element of the expense or use that completely satisfies the requirements explained earlier under What Are Adequate Records . File back taxes online free You are unable to obtain evidence for an element that completely satisfies the two rules listed earlier under What If I Have Incomplete Records . File back taxes online free You have presented other evidence for the element that is the best proof possible under the circumstances. File back taxes online free Destroyed records. File back taxes online free   If you cannot produce a receipt because of reasons beyond your control, you can prove a deduction by reconstructing your records or expenses. File back taxes online free Reasons beyond your control include fire, flood, and other casualties. File back taxes online free    Table 5-2. File back taxes online free Daily Business Mileage and Expense Log Name:       Odometer Readings Expenses Date Destination  (City, Town, or Area) Business Purpose Start Stop Miles  this trip Type  (Gas, oil, tolls, etc. File back taxes online free ) Amount                                                                                                                   Weekly  Total             Total Year-to-Date             Separating and Combining Expenses This section explains when expenses must be kept separate and when expenses can be combined. File back taxes online free Separating expenses. File back taxes online free   Each separate payment is generally considered a separate expense. File back taxes online free For example, if you entertain a customer or client at dinner and then go to the theater, the dinner expense and the cost of the theater tickets are two separate expenses. File back taxes online free You must record them separately in your records. File back taxes online free Season or series tickets. File back taxes online free   If you buy season or series tickets for business use, you must treat each ticket in the series as a separate item. File back taxes online free To determine the cost of individual tickets, divide the total cost (but not more than face value) by the number of games or performances in the series. File back taxes online free You must keep records to show whether you use each ticket as a gift or entertainment. File back taxes online free Also, you must be able to prove the cost of nonluxury box seat tickets if you rent a skybox or other private luxury box for more than one event. File back taxes online free See Entertainment tickets in chapter 2. File back taxes online free Combining items. File back taxes online free   You can make one daily entry in your record for reasonable categories of expenses. File back taxes online free Examples are taxi fares, telephone calls, or other incidental travel costs. File back taxes online free Meals should be in a separate category. File back taxes online free You can include tips for meal-related services with the costs of the meals. File back taxes online free   Expenses of a similar nature occurring during the course of a single event are considered a single expense. File back taxes online free For example, if during entertainment at a cocktail lounge, you pay separately for each serving of refreshments, the total expense for the refreshments is treated as a single expense. File back taxes online free Car expenses. File back taxes online free   You can account for several uses of your car that can be considered part of a single use, such as a round trip or uninterrupted business use, with a single record. File back taxes online free Minimal personal use, such as a stop for lunch on the way between two business stops, is not an interruption of business use. File back taxes online free Example. File back taxes online free You make deliveries at several different locations on a route that begins and ends at your employer's business premises and that includes a stop at the business premises between two deliveries. File back taxes online free You can account for these using a single record of miles driven. File back taxes online free Gift expenses. File back taxes online free   You do not always have to record the name of each recipient of a gift. File back taxes online free A general listing will be enough if it is evident that you are not trying to avoid the $25 annual limit on the amount you can deduct for gifts to any one person. File back taxes online free For example, if you buy a large number of tickets to local high school basketball games and give one or two tickets to each of many customers, it is usually enough to record a general description of the recipients. File back taxes online free Allocating total cost. File back taxes online free   If you can prove the total cost of travel or entertainment but you cannot prove how much it cost for each person who participated in the event, you may have to allocate the total cost among you and your guests on a pro rata basis. File back taxes online free To do so, you must establish the number of persons who participated in the event. File back taxes online free   An allocation would be needed, for example, if you did not have a business relationship with all of your guests. File back taxes online free See Allocating between business and nonbusiness in chapter 2. File back taxes online free If your return is examined. File back taxes online free    If your return is examined, you may have to provide additional information to the IRS. File back taxes online free This information could be needed to clarify or to establish the accuracy or reliability of information contained in your records, statements, testimony, or documentary evidence before a deduction is allowed. File back taxes online free    THIS IS NOT AN OFFICIAL INTERNAL REVENUE FORM Table 5-3. File back taxes online free Weekly Traveling Expense and Entertainment Record From: To: Name: Expenses Sunday Monday Tuesday Wednesday Thursday Friday Saturday Total 1. File back taxes online free Travel Expenses: Airlines                                 Excess Baggage                                 Bus – Train                                 Cab and Limousine                                 Tips                                 Porter                                 2. File back taxes online free Meals and Lodging:  Breakfast                                 Lunch                                 Dinner                                 Hotel and Motel  (Detail in Schedule B)                                 3. File back taxes online free Entertainment  (Detail in Schedule C)                                 4. File back taxes online free Other Expenses:  Postage                                 Telephone & Telegraph                                 Stationery & Printing                                 Stenographer                                 Sample Room                                 Advertising                                 Assistant(s)                                 Trade Shows                                 5. File back taxes online free Car Expenses: (List all car expenses - the division between business and personal expenses may be made at the end of the year. File back taxes online free ) (Detail mileage in Schedule A. File back taxes online free ) Gas, oil, lube, wash                                 Repairs, parts                                 Tires, supplies                                 Parking fees, tolls                                 6. File back taxes online free Other (Identify)                                 Total                                 Note: Attach receipted bills for (1) ALL lodging and (2) any other expenses of $75. File back taxes online free 00 or more. File back taxes online free Schedule A – Car Mileage: End                 Start                 Total                 Business Mileage                 Schedule B – Lodging Hotel or Motel Name                 City                 Schedule C – Entertainment Date Item Place Amount Business Purpose Business Relationship                                             WEEKLY REIMBURSEMENTS:     Travel and transportation expenses     Other reimbursements     TOTAL   How Long To Keep Records and Receipts You must keep records as long as they may be needed for the administration of any provision of the Internal Revenue Code. File back taxes online free Generally, this means you must keep records that support your deduction (or an item of income) for 3 years from the date you file the income tax return on which the deduction is claimed. File back taxes online free A return filed early is considered filed on the due date. File back taxes online free For a more complete explanation of how long to keep records, see Publication 583, Starting a Business and Keeping Records. File back taxes online free You must keep records of the business use of your car for each year of the recovery period. File back taxes online free See More-than-50%-use test in chapter 4 under Depreciation Deduction. File back taxes online free Reimbursed for expenses. File back taxes online free   Employees who give their records and documentation to their employers and are reimbursed for their expenses generally do not have to keep copies of this information. File back taxes online free However, you may have to prove your expenses if any of the following conditions apply. File back taxes online free You claim deductions for expenses that are more than reimbursements. File back taxes online free Your expenses are reimbursed under a nonaccountable plan. File back taxes online free Your employer does not use adequate accounting procedures to verify expense accounts. File back taxes online free You are related to your employer as defined under Per Diem and Car Allowances , in chapter 6. File back taxes online free Reimbursements , adequate accounting , and nonaccountable plans are discussed in chapter 6. File back taxes online free Examples of Records Table 5-2 and Table 5-3 are examples of worksheets which can be used for tracking business expenses. File back taxes online free Prev  Up  Next   Home   More Online Publications
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Health - Medicare Prescription Drug Coverage

Medicare offers prescription drug coverage to help senior citizens and others who need medical assistance get the prescription drugs they need, under Part D of the program (or Part C if you are enrolled in the Medicare Advantage Plan). Everyone with Medicare can join a drug plan to get this coverage. Not all Medicare drug plans are the same, however. If you aren’t sure whether a drug plan is approved by Medicare, call 1-800-MEDICARE  (633-4227). Look for the “Medicare Approved” seal on drug discount cards to make sure you are getting the best deal.

Medicare prescription drug coverage pays expenses up to $2,800; once your prescription costs exceeds that amount, you will no longer have coverage and will be responsible for the full cost of your drugs. However, once your out-of-pocket spending reaches $4,550, your prescription coverage will kick back in. Any amount of prescription drug spending between $2,800 and $4,550 is called the coverage gap or “Medicare donut hole.” Beginning in 2013, if you reach the coverage gap, you will automatically get a 52.5% discount on covered brand-name drugs and a 14% discount on generic drugs. If you have limited income and resources, you may get extra help to cover prescription drugs for little or no cost.

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File back taxes online free 3. File back taxes online free   Self-Employment Tax Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Who Must Pay Self-Employment Tax?Employed by a U. File back taxes online free S. File back taxes online free Church Effect of Exclusion Members of the Clergy Income From U. File back taxes online free S. File back taxes online free Possessions Exemption From Social Security and Medicare Taxes Topics - This chapter discusses: Who must pay self-employment tax, and Who is exempt from self-employment tax. File back taxes online free Useful Items - You may want to see: Publication 334 Tax Guide for Small Business 517 Social Security and Other Information for Members of the Clergy and Religious Workers Form (and Instructions) Form 1040-PR Planilla para la Declaración de la Contribución Federal sobre el Trabajo por Cuenta Propia Form 1040-SS U. File back taxes online free S. File back taxes online free Self-Employment Tax Return Form 4361 Application for Exemption From Self-Employment Tax for Use by Ministers, Members of Religious Orders and Christian Science Practitioners Schedule SE (Form 1040) Self-Employment Tax See chapter 7 for information about getting these publications and forms. File back taxes online free Who Must Pay Self-Employment Tax? If you are a self-employed U. File back taxes online free S. File back taxes online free citizen or resident, the rules for paying self-employment tax are generally the same whether you are living in the United States or abroad. File back taxes online free The self-employment tax is a social security and Medicare tax on net earnings from self- employment. File back taxes online free You must pay self-employment tax if your net earnings from self-employment are at least $400. File back taxes online free For 2013, the maximum amount of net earnings from self-employment that is subject to the social security portion of the tax is $113,700. File back taxes online free All net earnings are subject to the Medicare portion of the tax. File back taxes online free Employed by a U. File back taxes online free S. File back taxes online free Church If you were employed by a U. File back taxes online free S. File back taxes online free church or a qualified church-controlled organization that chose exemption from social security and Medicare taxes and you received wages of $108. File back taxes online free 28 or more from the organization, the amounts paid to you are subject to self-employment tax. File back taxes online free However, you can choose to be exempt from social security and Medicare taxes if you are a member of a recognized religious sect. File back taxes online free See Publication 517 for more information about church employees and self-employment tax. File back taxes online free Effect of Exclusion You must take all of your self-employment income into account in figuring your net earnings from self-employment, even income that is exempt from income tax because of the foreign earned income exclusion. File back taxes online free Example. File back taxes online free You are in business abroad as a consultant and qualify for the foreign earned income exclusion. File back taxes online free Your foreign earned income is $95,000, your business deductions total $27,000, and your net profit is $68,000. File back taxes online free You must pay self-employment tax on all of your net profit, including the amount you can exclude from income. File back taxes online free Members of the Clergy If you are a member of the clergy, you are treated as self-employed for self-employment tax purposes. File back taxes online free Your U. File back taxes online free S. File back taxes online free self-employment tax is based upon net earnings from self-employment figured without regard to the foreign earned income exclusion or the foreign housing exclusion. File back taxes online free You can receive exemption from coverage for your ministerial duties if you conscientiously oppose public insurance due to religious reasons or if you oppose it due to the religious principles of your denomination. File back taxes online free You must file Form 4361 to apply for this exemption. File back taxes online free This subject is discussed in further detail in Publication 517. File back taxes online free Income From U. File back taxes online free S. File back taxes online free Possessions If you are a U. File back taxes online free S. File back taxes online free citizen or resident alien and you own and operate a business in Puerto Rico, Guam, the Commonwealth of the Northern Mariana Islands, American Samoa, or the U. File back taxes online free S. File back taxes online free Virgin Islands, you must pay tax on your net earnings from self-employment (if they are $400 or more) from those sources. File back taxes online free You must pay the self-employment tax whether or not the income is exempt from U. File back taxes online free S. File back taxes online free income taxes (or whether or not you otherwise must file a U. File back taxes online free S. File back taxes online free income tax return). File back taxes online free Unless your situation is described below, attach Schedule SE (Form 1040) to your U. File back taxes online free S. File back taxes online free income tax return. File back taxes online free If you do not have to file Form 1040 with the United States and you are a resident of any of the U. File back taxes online free S. File back taxes online free possessions listed in the preceding paragraph, figure your self-employment tax on Form 1040-SS. File back taxes online free Residents of Puerto Rico may file the Spanish-language Formulario 1040-PR. File back taxes online free If you are not enclosing a check or money order, file your return with the: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215 If you are enclosing a check or money order, file your return with the: Department of the Treasury P. File back taxes online free O. File back taxes online free Box 1303 Charlotte, NC 28201-1303 Exemption From Social Security and Medicare Taxes The United States may reach agreements with foreign countries to eliminate dual coverage and dual contributions (taxes) to social security systems for the same work. File back taxes online free See Bilateral Social Security (Totalization) Agreements in chapter 2 under Social Security and Medicare Taxes. File back taxes online free As a general rule, self-employed persons who are subject to dual taxation will only be covered by the social security system of the country where they reside. File back taxes online free For more information on how any specific agreement affects self-employed persons, contact the United States Social Security Administration, as discussed under Bilateral Social Security (Totalization) Agreements in chapter 2. File back taxes online free If your self-employment earnings should be exempt from foreign social security tax and subject only to U. File back taxes online free S. File back taxes online free self-employment tax, you should request a certificate of coverage from the U. File back taxes online free S. File back taxes online free Social Security Administration, Office of International Programs. File back taxes online free The certificate will establish your exemption from the foreign social security tax. File back taxes online free Send the request to the: Social Security Administration Office of International Programs P. File back taxes online free O. File back taxes online free Box 17741 Baltimore, MD 21235-7741 Prev  Up  Next   Home   More Online Publications