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File state tax only 3. File state tax only   Gifts Table of Contents If you give gifts in the course of your trade or business, you can deduct all or part of the cost. File state tax only This chapter explains the limits and rules for deducting the costs of gifts. File state tax only $25 limit. File state tax only   You can deduct no more than $25 for business gifts you give directly or indirectly to each person during your tax year. File state tax only A gift to a company that is intended for the eventual personal use or benefit of a particular person or a limited class of people will be considered an indirect gift to that particular person or to the individuals within that class of people who receive the gift. File state tax only   If you give a gift to a member of a customer's family, the gift is generally considered to be an indirect gift to the customer. File state tax only This rule does not apply if you have a bona fide, independent business connection with that family member and the gift is not intended for the customer's eventual use. File state tax only   If you and your spouse both give gifts, both of you are treated as one taxpayer. File state tax only It does not matter whether you have separate businesses, are separately employed, or whether each of you has an independent connection with the recipient. File state tax only If a partnership gives gifts, the partnership and the partners are treated as one taxpayer. File state tax only Example. File state tax only Bob Jones sells products to Local Company. File state tax only He and his wife, Jan, gave Local Company three gourmet gift baskets to thank them for their business. File state tax only They paid $80 for each gift basket, or $240 total. File state tax only Three of Local Company's executives took the gift baskets home for their families' use. File state tax only Bob and Jan have no independent business relationship with any of the executives' other family members. File state tax only They can deduct a total of $75 ($25 limit × 3) for the gift baskets. File state tax only Incidental costs. File state tax only   Incidental costs, such as engraving on jewelry, or packaging, insuring, and mailing, are generally not included in determining the cost of a gift for purposes of the $25 limit. File state tax only   A cost is incidental only if it does not add substantial value to the gift. File state tax only For example, the cost of gift wrapping is an incidental cost. File state tax only However, the purchase of an ornamental basket for packaging fruit is not an incidental cost if the value of the basket is substantial compared to the value of the fruit. File state tax only Exceptions. File state tax only   The following items are not considered gifts for purposes of the $25 limit. File state tax only An item that costs $4 or less and: Has your name clearly and permanently imprinted on the gift, and Is one of a number of identical items you widely distribute. File state tax only Examples include pens, desk sets, and plastic bags and cases. File state tax only Signs, display racks, or other promotional material to be used on the business premises of the recipient. File state tax only    Figure B. File state tax only When Are Transportation Expenses Deductible? Most employees and self-employed persons can use this chart. File state tax only (Do not use this chart if your home is your principal place of business. File state tax only See Office in the home . File state tax only ) Please click here for the text description of the image. File state tax only Figure B. File state tax only When Are Local Transportation Expenses Deductible?TAs for Figure B are: Reg 1. File state tax only 162-1(a); RR 55–109; RR 94–47 Gift or entertainment. File state tax only   Any item that might be considered either a gift or entertainment generally will be considered entertainment. File state tax only However, if you give a customer packaged food or beverages you intend the customer to use at a later date, treat it as a gift. File state tax only    If you give a customer tickets to a theater performance or sporting event and you do not go with the customer to the performance or event, you have a choice. File state tax only You can treat the cost of the tickets as either a gift expense or an entertainment expense, whichever is to your advantage. File state tax only   You can change your treatment of the tickets at a later date by filing an amended return. File state tax only Generally, an amended return must be filed within 3 years from the date the original return was filed or within 2 years from the time the tax was paid, whichever is later. File state tax only    If you go with the customer to the event, you must treat the cost of the tickets as an entertainment expense. File state tax only You cannot choose, in this case, to treat the cost of the tickets as a gift expense. File state tax only Prev  Up  Next   Home   More Online Publications
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IRS Advisory Committees General Information

The Advisory Committee on Tax Exempt and Government Entities (ACT) is an organized public forum for discussion of relevant employee plans, exempt organizations, tax-exempt bonds, and federal, state, local and Indian tribal government issues. The ACT also enables the IRS to receive regular input on the development and implementation of IRS policy concerning these communities. ACT members present interested public's observations about current or proposed IRS policies, programs and procedures as well as suggest improvements through a yearly final report.


The Art Advisory Panel assists IRS by reviewing and evaluating property appraisals submitted by taxpayers in support of the fair market value claimed in works of art involved in federal income, estate and gift tax cases in accordance with the Internal Revenue Code. The panel consists of 25 renowned art experts who serve without compensation.


The Electronic Tax Administration Advisory Committee (ETAAC) provides an organized public forum for discussion of electronic tax administration issues in support of the overriding goal that paperless filing should be the preferred and most convenient method of filing tax and information returns. ETAAC members convey the public’s perception of the IRS electronic tax administration activities, offer constructive observations about current or proposed policies, programs, and procedures, and suggest improvements. Read past reports.


The Information Reporting Program Advisory Committee (IRPAC) advises the IRS on information reporting issues of mutual concern to the private sector and the federal government. The committee works with the Commissioner and other IRS executives to provide recommendations on a wide range of information reporting administration issues. Membership is balanced to include representation from the taxpaying public, the tax professional community, and small and large businesses, state tax administration, and the payroll community. Read past reports and comment letters.


The Internal Revenue Service Advisory Council (IRSAC) provides an organized public forum for IRS officials and representatives of the public to discuss relevant tax administration issues. The Council advises the IRS on issues that have a substantive effect on federal tax administration. As a body designed to focus on broad policy matters, the IRSAC reviews existing tax policy and/or recommends policies with respect to emerging tax administration issues. The IRSAC suggests operational improvements, offers constructive observations about IRS’ current or proposed policies, programs, and procedures and advises the IRS on particular issues having substantive effect on federal tax administration. Find out what IRSAC is doing now and read past reports.


The Taxpayer Advocacy Panel (TAP) is a group of 75 citizen volunteers who listen to taxpayers, identify taxpayers’ issues, and make suggestions for improving IRS service and customer satisfaction. The Panel is demographically and geographically diverse with taxpayers from all walks of life representing each state, the District of Columbia and Puerto Rico. In 2014, the TAP will also have at least one member living abroad to represent international taxpayers.

Page Last Reviewed or Updated: 28-Feb-2014

The File State Tax Only

File state tax only Index Symbols 403(b) plans Defined, Tax-sheltered annuity plan. File state tax only Loans from, without tax consequences, Exception for qualified plan, 403(b) plan, and government plan loans. File state tax only Simplified Method to be used, Who must use the Simplified Method. File state tax only 5% owners, 5% owners. File state tax only A Age 70, Age 70½. File state tax only Alimony (see Qualified domestic relations orders (QDROs)) Annuities 5% rate on early distributions, 5% rate on certain early distributions from deferred annuity contracts. File state tax only Defined, Annuity. File state tax only Fixed-period, Fixed-period annuities. File state tax only , Fixed-period annuity. File state tax only Guaranteed payments, Guaranteed payments. File state tax only Joint and survivor annuities, Joint and survivor annuities. File state tax only Minimum distributions from, Minimum distributions from an annuity plan. File state tax only Payments under, Annuity payments. File state tax only Qualified plan annuity starting before November 19, 1996, Qualified plan annuity starting before November 19, 1996. File state tax only Rollovers, Annuity contracts. File state tax only (see also Rollovers) Single-life, Annuities for a single life. File state tax only , Single-life annuity. File state tax only Starting date of, Annuity starting date defined. File state tax only , Who must use the Simplified Method. File state tax only , Annuity starting before November 19, 1996. File state tax only , Annuity starting date. File state tax only Before November 19, 1996, Annuity starting before November 19, 1996. File state tax only Distribution on or after, Distribution On or After Annuity Starting Date Transfers of contracts, Transfers of Annuity Contracts Types of, Types of pensions and annuities. File state tax only Variable annuities, Variable annuities. File state tax only , Variable Annuities, Death benefits. File state tax only Assistance (see Tax help) B Beneficiaries, Survivors and Beneficiaries C Capital gains Lump-sum distributions, Capital Gain Treatment Cash withdrawals (see Nonperiodic payments) Child support (see Qualified domestic relations orders (QDROs)) Corrective distributions of excess plan contributions, Corrective distributions of excess plan contributions. File state tax only Costs Investment in the contract, Cost (Investment in the Contract) Lump-sum distribution, determination for, Cost. File state tax only D Death benefits, Death benefits. File state tax only Death of employee, Distributions after the employee's death. File state tax only , Survivors of employees. File state tax only Death of retiree, Survivors of retirees. File state tax only Deductible voluntary employee contributions, Deductible voluntary employee contributions. File state tax only Defined contribution plans, Defined contribution plan. File state tax only Designated Roth accounts Costs, Designated Roth accounts. File state tax only Defined, Designated Roth account. File state tax only Qualified distributions, Designated Roth accounts. File state tax only Rollovers, Designated Roth accounts. File state tax only Disability pensions, Disability pensions. File state tax only , Disability Pensions Distributions, Examples (see also Rollovers) Beginning date for, Required beginning date. File state tax only Early distributions and penalty tax, Payment to you option. File state tax only , Tax on Early Distributions Employer securities, Distributions of employer securities. File state tax only Loans treated as, Loans Treated as Distributions Lump-sum, Distributions of employer securities. File state tax only , Lump-Sum Distributions, Examples Minimum required, Recapture tax for changes in distribution method under equal payment exception. File state tax only Nonperiodic, taxation of, Taxation of Nonperiodic Payments Periodic, taxation of, Taxation of Periodic Payments Public safety employees, Qualified public safety employees. File state tax only Qualified reservist, Qualified reservist distributions. File state tax only U. File state tax only S. File state tax only savings bonds, Distribution of U. File state tax only S. File state tax only savings bonds. File state tax only Dividends, Taxation of Nonperiodic Payments E Early withdrawal from deferred interest account Penalty tax on, Payment to you option. File state tax only , Tax on Early Distributions Employer securities, distributions of, Distributions of employer securities. File state tax only Estate tax, Reduction for federal estate tax. File state tax only Deduction, Estate tax deduction. File state tax only Estimated tax, Estimated tax. File state tax only Excess accumulation, tax on, Recapture tax for changes in distribution method under equal payment exception. File state tax only Excess plan contributions, corrective distributions of, Corrective distributions of excess plan contributions. File state tax only F Figuring taxable amount, Figuring the Taxable Amount, Distribution of U. File state tax only S. File state tax only savings bonds. File state tax only Fixed-period annuities, Fixed-period annuities. File state tax only , Fixed-period annuity. File state tax only Foreign employment contributions, Foreign employment contributions. File state tax only Form 4972, Lump-Sum Distributions W-4P, Choosing no withholding. File state tax only Form 1040/1040A Rollovers, How to report. File state tax only Form 1040X Changing your mind on lump-sum treatment, Changing your mind. File state tax only Form 1099-INT U. File state tax only S. File state tax only savings bonds distributions, Distribution of U. File state tax only S. File state tax only savings bonds. File state tax only Form 1099-R 10-year tax option for lump-sum distribution, 10-Year Tax Option Corrected form, Introduction Corrective distributions of excess plan contributions, Corrective distributions of excess plan contributions. File state tax only Exceptions to tax, Exceptions to tax. File state tax only Investment in the contract, Cost (Investment in the Contract) Loan treated as distribution from plan, Reporting by plan. File state tax only Rollovers, How to report. File state tax only Tax-free exchanges, Tax-free exchange reported on Form 1099-R. File state tax only Form 4972 10-year tax option for lump-sum distribution, 10-Year Tax Option Lump-sum distributions, Lump-Sum Distributions, Electing optional lump-sum treatment. File state tax only Form 5329 Recapture tax, Recapture tax for changes in distribution method under equal payment exception. File state tax only Special additional taxes (penalty taxes), Special Additional Taxes, Exceptions to tax. File state tax only Form RRB-1099-R, Form RRB-1099-R. File state tax only Form W-4P Withholding from retirement plan payments, Choosing no withholding. File state tax only , Nonperiodic distributions. File state tax only Form W-4V Voluntary withholding request for social security or railroad retirement benefits, Withholding Tax and Estimated Tax Free tax services, Free help with your tax return. File state tax only Frozen deposits, Frozen deposits. File state tax only Fully taxable payments, Fully Taxable Payments G General Rule, Partly Taxable Payments, General Rule Death of retiree under, Survivors of retirees. File state tax only Investment in the contract, determination of, Cost (Investment in the Contract) Guaranteed payments, Guaranteed payments. File state tax only H Help (see Tax help) Home purchase Loans from qualified plans for, Exception for qualified plan, 403(b) plan, and government plan loans. File state tax only I In-plan Roth rollovers, In-plan Roth rollovers. File state tax only Individual retirement accounts Minimum distributions from, Minimum distributions from an individual account plan. File state tax only Rollovers, Rollovers (see also Rollovers) Interest deduction Denial on loan from plan, Denial of interest deduction. File state tax only J Joint and survivor annuities, Joint and survivor annuities. File state tax only L Loans treated as distributions, Loans Treated as Distributions Local government employees Section 457 plans, Section 457 Deferred Compensation Plans Losses Lump-sum distribution, Losses. File state tax only Lump-sum distributions, Distributions of employer securities. File state tax only , Lump-Sum Distributions, Examples 10-year tax option, 10-Year Tax Option Capital gain treatment, Capital Gain Treatment Defined, Lump-Sum Distributions Election of, Changing your mind. File state tax only Form 4972, Lump-Sum Distributions M Minimum required distributions, Recapture tax for changes in distribution method under equal payment exception. File state tax only Missing children, photographs of, Reminders Multiple annuitants, Multiple annuitants. File state tax only Multiple-lives annuities, Multiple-lives annuity. File state tax only N Net Investment Income Tax, Net investment income tax. File state tax only , Distribution Before Annuity Starting Date From a Nonqualified Plan Net unrealized appreciation (NUA), Net unrealized appreciation (NUA). File state tax only Deferring tax on, Distributions of employer securities. File state tax only Nonperiodic payments Loan treated as, Loans Treated as Distributions Taxation of, Taxation of Nonperiodic Payments Nonqualified plans Distribution before annuity start date, Distribution Before Annuity Starting Date From a Nonqualified Plan General Rule to be used, Who must use the General Rule. File state tax only Loans treated as distributions from, Effect on investment in the contract. File state tax only Nonresident aliens Railroad retirement, Nonresident aliens. File state tax only P Partial rollovers, Partial rollovers. File state tax only Partly taxable payments, Partly Taxable Payments Penalty taxes Early distributions, Tax on Early Distributions Excess accumulation, Tax on Excess Accumulation Pensions Defined, Pension. File state tax only Disability pensions, Disability pensions. File state tax only , Disability Pensions Types of, Types of pensions and annuities. File state tax only Periodic payments Taxation of, Taxation of Periodic Payments Withholding tax, Periodic payments. File state tax only Public safety officers insurance premiums, Insurance Premiums for Retired Public Safety Officers Public school employees Tax-sheltered annuity plans for (see 403(b) plans) Publications (see Tax help) Q Qualified domestic relations orders (QDROs), Qualified domestic relations order (QDRO). File state tax only , Qualified domestic relations order (QDRO). File state tax only Alternate payee under and lump-sum distribution, Alternate payee under qualified domestic relations order. File state tax only Qualified employee annuities Defined, Qualified employee annuity. File state tax only Simplified Method to be used, Who must use the Simplified Method. File state tax only Qualified employee plans Defined, Qualified employee plan. File state tax only Simplified Method to be used, Who must use the Simplified Method. File state tax only Qualified plans, Who must use the General Rule. File state tax only (see also specific type of plan ) Distribution before annuity starting date, Distribution Before Annuity Starting Date From a Qualified Plan General Rule, Who must use the General Rule. File state tax only Loans from, without tax consequences, Exception for qualified plan, 403(b) plan, and government plan loans. File state tax only Rollovers, Qualified retirement plan. File state tax only Qualified settlement income Exxon Valdez litigation settlement, Qualified settlement income. File state tax only R Railroad retirement benefits, Railroad Retirement Benefits, Repayment of benefits received in an earlier year. File state tax only Taxability of, Withholding Tax and Estimated Tax Recapture tax Changes in distribution method, Recapture tax for changes in distribution method under equal payment exception. File state tax only Reemployment, Reemployment. File state tax only Related employers and related plans, Related employers and related plans. File state tax only Repayment of loan within 5 years, Exception for qualified plan, 403(b) plan, and government plan loans. File state tax only Required beginning date, Required beginning date. File state tax only Required distributions, minimum, Recapture tax for changes in distribution method under equal payment exception. File state tax only Retirement bonds, Retirement bonds. File state tax only Rollovers, Rollovers, Choosing the right option. File state tax only 20% tax rate on distribution, Eligible rollover distribution. File state tax only Comparison of direct payment vs. File state tax only direct rollover (Table 1), Choosing the right option. File state tax only Direct rollover to another qualified plan, Eligible rollover distribution. File state tax only , Direct rollover option. File state tax only In-plan Roth, In-plan Roth rollovers. File state tax only Nonspouse beneficiary, Rollovers by nonspouse beneficiary. File state tax only Nontaxable amounts, Rollover of nontaxable amounts. File state tax only Notice to recipients of eligible rollover distribution, Written explanation to recipients. File state tax only Property and cash distributed, Property and cash distributed. File state tax only Roth IRAs, Rollovers to Roth IRAs. File state tax only Substitution of other property, Rollovers of property. File state tax only Surviving spouse making, Rollover by surviving spouse. File state tax only S Section 457 deferred compensation plans, Section 457 Deferred Compensation Plans Securities of employer, distributions of, Distributions of employer securities. File state tax only Self-employed persons' rollovers, Rollovers Simplified Method, Partly Taxable Payments, Simplified Method Death of retiree under, Survivors of retirees. File state tax only How to use, How to use the Simplified Method. File state tax only Investment in the contract, determination of, Cost (Investment in the Contract) Not allowed, Who cannot use the Simplified Method. File state tax only Single-sum in connection with start of payments, Single-sum in connection with the start of annuity payments. File state tax only Single-life annuities, Annuities for a single life. File state tax only , Single-life annuity. File state tax only Social security, tax on, Withholding Tax and Estimated Tax State employees Section 457 plans, Section 457 Deferred Compensation Plans State insurer delinquency proceedings, State insurer delinquency proceedings. File state tax only Surviving spouse Distribution rules for, Distributions after the employee's death. File state tax only Rollovers by, Rollover by surviving spouse. File state tax only T Tables Comparison of direct payment vs. File state tax only direct rollover (Table 1), Choosing the right option. File state tax only Tax help, How To Get Tax Help Tax-free exchanges, Tax-free exchange. File state tax only Ten percent tax for early withdrawal, Payment to you option. File state tax only , Tax on Early Distributions Ten-year tax option, 10-Year Tax Option Time for making rollover, Time for making rollover. File state tax only Transfers of annuity contracts, Transfers of Annuity Contracts TTY/TDD information, How To Get Tax Help U U. File state tax only S. File state tax only savings bonds Distribution of, Distribution of U. File state tax only S. File state tax only savings bonds. File state tax only V Variable annuities, Variable annuities. File state tax only , Variable Annuities Voluntary employee contributions, Deductible voluntary employee contributions. File state tax only W Withdrawals, Withdrawals. File state tax only Employees withdrawing contributions, Plans that permitted withdrawal of employee contributions. File state tax only Withholding, Withholding Tax and Estimated Tax 10% rate used, Nonperiodic distributions. File state tax only 20% of eligible rollover, Withholding requirements. File state tax only , Payment to you option. File state tax only , 20% Mandatory withholding. File state tax only Periodic payments, Periodic payments. File state tax only Railroad retirement, Tax withholding. File state tax only Worksheets Simplified Method, How to use the Simplified Method. File state tax only Worksheet A, illustrated, Worksheet A. File state tax only Simplified Method Worksheet for Bill Smith Worksheet A, Simplified Method, Worksheet A. File state tax only Simplified Method Prev  Up     Home   More Online Publications