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Filing 2012 Taxes In 2013

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Filing 2012 Taxes In 2013

Filing 2012 taxes in 2013 11. Filing 2012 taxes in 2013   Other Expenses Table of Contents What's New Introduction Topics - This chapter discusses: Useful Items - You may want to see: Reimbursement of Travel, Meals, and EntertainmentReimbursements Miscellaneous ExpensesMeaning of generally enforced. Filing 2012 taxes in 2013 Kickbacks. Filing 2012 taxes in 2013 Form 1099-MISC. Filing 2012 taxes in 2013 Exception. Filing 2012 taxes in 2013 Tax preparation fees. Filing 2012 taxes in 2013 Covered executive branch official. Filing 2012 taxes in 2013 Exceptions to denial of deduction. Filing 2012 taxes in 2013 Indirect political contributions. Filing 2012 taxes in 2013 Type of deduction. Filing 2012 taxes in 2013 Repayment—$3,000 or less. Filing 2012 taxes in 2013 Repayment—over $3,000. Filing 2012 taxes in 2013 Method 1. Filing 2012 taxes in 2013 Method 2. Filing 2012 taxes in 2013 Repayment does not apply. Filing 2012 taxes in 2013 Year of deduction (or credit). Filing 2012 taxes in 2013 Telephone. Filing 2012 taxes in 2013 What's New Standard mileage rate. Filing 2012 taxes in 2013  Beginning in 2013, the standard mileage rate for the cost of operating your car, van, pickup, or panel truck for business use is 56. Filing 2012 taxes in 2013 5 cents per mile. Filing 2012 taxes in 2013 For more information, see Car and truck expenses under Miscellaneous Expenses. Filing 2012 taxes in 2013 Introduction This chapter covers business expenses that may not have been explained to you, as a business owner, in previous chapters of this publication. Filing 2012 taxes in 2013 Topics - This chapter discusses: Travel, meals, and entertainment Bribes and kickbacks Charitable contributions Education expenses Lobbying expenses Penalties and fines Repayments (claim of right) Other miscellaneous expenses Useful Items - You may want to see: Publication 15-B Employer's Tax Guide to Fringe Benefits 463 Travel, Entertainment, Gift, and Car Expenses 526 Charitable Contributions 529 Miscellaneous Deductions 544 Sales and Other Dispositions of Assets 970 Tax Benefits for Education 1542 Per Diem Rates See chapter 12 for information about getting publications and forms. Filing 2012 taxes in 2013 Reimbursement of Travel, Meals, and Entertainment The following discussion explains how to handle any reimbursements or allowances you may provide to your employees under a reimbursement or allowance arrangement for travel, meals, and entertainment expenses. Filing 2012 taxes in 2013 If you are self-employed and report your income and expenses on Schedule C or C-EZ (Form 1040), see Publication 463. Filing 2012 taxes in 2013 To be deductible for tax purposes, expenses incurred for travel, meals, and entertainment must be ordinary and necessary expenses incurred while carrying on your trade or business. Filing 2012 taxes in 2013 Generally, you also must show that entertainment expenses (including meals) are directly related to, or associated with, the conduct of your trade or business. Filing 2012 taxes in 2013 For more information on travel, meals, and entertainment, including deductibility, see Publication 463. Filing 2012 taxes in 2013 Reimbursements A “reimbursement or allowance arrangement” provides for payment of advances, reimbursements, and allowances for travel, meals, and entertainment expenses incurred by your employees during the ordinary course of business. Filing 2012 taxes in 2013 If the expenses are substantiated, you can deduct the allowable amount on your tax return. Filing 2012 taxes in 2013 Because of differences between accounting methods and tax law, the amount you can deduct for tax purposes may not be the same as the amount you deduct on your business books and records. Filing 2012 taxes in 2013 For example, you can deduct 100% of the cost of meals on your business books and records. Filing 2012 taxes in 2013 However, only 50% of these costs are allowed by law as a tax deduction. Filing 2012 taxes in 2013 How you deduct a business expense under a reimbursement or allowance arrangement depends on whether you have: An accountable plan, or A nonaccountable plan. Filing 2012 taxes in 2013 If you reimburse these expenses under an accountable plan, deduct them as travel, meals, or entertainment expenses. Filing 2012 taxes in 2013 If you reimburse these expenses under a nonaccountable plan, report the reimbursements as wages on Form W-2, Wage and Tax Statement, and deduct them as wages on the appropriate line of your tax return. Filing 2012 taxes in 2013 If you make a single payment to your employees and it includes both wages and an expense reimbursement, you must specify the amount of the reimbursement and report it accordingly. Filing 2012 taxes in 2013 See Table 11-1 , Reporting Reimbursements. Filing 2012 taxes in 2013 Accountable Plans An accountable plan requires your employees to meet all of the following requirements. Filing 2012 taxes in 2013 Each employee must: Have paid or incurred deductible expenses while performing services as your employee, Adequately account to you for these expenses within a reasonable period of time, and Return any excess reimbursement or allowance within a reasonable period of time. Filing 2012 taxes in 2013 An arrangement under which you advance money to employees is treated as meeting (3) above only if the following requirements are also met. Filing 2012 taxes in 2013 The advance is reasonably calculated not to exceed the amount of anticipated expenses. Filing 2012 taxes in 2013 You make the advance within a reasonable period of time of your employee paying or incurring the expense. Filing 2012 taxes in 2013 If any expenses reimbursed under this arrangement are not substantiated, or an excess reimbursement is not returned within a reasonable period of time by an employee, you cannot treat these expenses as reimbursed under an accountable plan. Filing 2012 taxes in 2013 Instead, treat the reimbursed expenses as paid under a nonaccountable plan, discussed later. Filing 2012 taxes in 2013 Adequate accounting. Filing 2012 taxes in 2013   Your employees must adequately account to you for their travel, meals, and entertainment expenses. Filing 2012 taxes in 2013 They must give you documentary evidence of their travel, mileage, and other employee business expenses. Filing 2012 taxes in 2013 This evidence should include items such as receipts, along with either a statement of expenses, an account book, a day-planner, or similar record in which the employee entered each expense at or near the time the expense was incurred. Filing 2012 taxes in 2013 Excess reimbursement or allowance. Filing 2012 taxes in 2013   An excess reimbursement or allowance is any amount you pay to an employee that is more than the business-related expenses for which the employee adequately accounted. Filing 2012 taxes in 2013 The employee must return any excess reimbursement or other expense allowance to you within a reasonable period of time. Filing 2012 taxes in 2013 Reasonable period of time. Filing 2012 taxes in 2013   A reasonable period of time depends on the facts and circumstances. Filing 2012 taxes in 2013 Generally, actions that take place within the times specified in the following list will be treated as taking place within a reasonable period of time. Filing 2012 taxes in 2013 You give an advance within 30 days of the time the employee pays or incurs the expense. Filing 2012 taxes in 2013 Your employees adequately account for their expenses within 60 days after the expenses were paid or incurred. Filing 2012 taxes in 2013 Your employees return any excess reimbursement within 120 days after the expenses were paid or incurred. Filing 2012 taxes in 2013 You give a periodic statement (at least quarterly) to your employees that asks them to either return or adequately account for outstanding advances and they comply within 120 days of the date of the statement. Filing 2012 taxes in 2013 How to deduct. Filing 2012 taxes in 2013   You can claim a deduction for travel, meals, and entertainment expenses if you reimburse your employees for these expenses under an accountable plan. Filing 2012 taxes in 2013 Generally, the amount you can deduct for meals and entertainment is subject to a 50% limit, discussed later. Filing 2012 taxes in 2013 If you are a sole proprietor, or are filing as a single member limited liability company, deduct the travel reimbursement on line 24a and the deductible part of the meals and entertainment reimbursement on line 24b, Schedule C (Form 1040) or line 2, Schedule C-EZ (Form 1040). Filing 2012 taxes in 2013   If you are filing an income tax return for a corporation, include the reimbursement on the Other deductions line of Form 1120, U. Filing 2012 taxes in 2013 S. Filing 2012 taxes in 2013 Corporation Income Tax Return. Filing 2012 taxes in 2013 If you are filing any other business income tax return, such as a partnership or S corporation return, deduct the reimbursement on the appropriate line of the return as provided in the instructions for that return. Filing 2012 taxes in 2013 Table 11-1. Filing 2012 taxes in 2013 Reporting Reimbursements IF the type of reimbursement (or other expense allowance) arrangement is under THEN the employer reports on Form W-2 An accountable plan with: Actual expense reimbursement:  Adequate accounting made and excess returned No amount. Filing 2012 taxes in 2013 Actual expense reimbursement:  Adequate accounting and return of excess both required but excess not returned The excess amount as wages in box 1. Filing 2012 taxes in 2013 Per diem or mileage allowance up to the federal rate:  Adequate accounting made and excess returned No amount. Filing 2012 taxes in 2013 Per diem or mileage allowance up to the federal rate:  Adequate accounting and return of excess both required but excess not returned The excess amount as wages in box 1. Filing 2012 taxes in 2013 The amount up to the federal rate is reported only in box 12—it is not reported in box 1. Filing 2012 taxes in 2013 Per diem or mileage allowance exceeds the federal rate:  Adequate accounting made up to the federal rate only and excess not returned The excess amount as wages in box 1. Filing 2012 taxes in 2013 The amount up to the federal rate is reported only in box 12—it is not reported in box 1. Filing 2012 taxes in 2013 A nonaccountable plan with: Either adequate accounting or return of excess, or both, not required by plan The entire amount as wages in box 1. Filing 2012 taxes in 2013 No reimbursement plan The entire amount as wages in box 1. Filing 2012 taxes in 2013 Per Diem and Car Allowances You can reimburse your employees under an accountable plan based on travel days, miles, or some other fixed allowance. Filing 2012 taxes in 2013 In these cases, your employee is considered to have accounted to you for the amount of the expense that does not exceed the rates established by the federal government. Filing 2012 taxes in 2013 Your employee must actually substantiate to you the other elements of the expense, such as time, place, and business purpose. Filing 2012 taxes in 2013 Federal rate. Filing 2012 taxes in 2013   The federal rate can be figured using any one of the following methods. Filing 2012 taxes in 2013 For car expenses: The standard mileage rate. Filing 2012 taxes in 2013 A fixed and variable rate (FAVR). Filing 2012 taxes in 2013 For per diem amounts: The regular federal per diem rate. Filing 2012 taxes in 2013 The standard meal allowance. Filing 2012 taxes in 2013 The high-low rate. Filing 2012 taxes in 2013 Car allowance. Filing 2012 taxes in 2013   Your employee is considered to have accounted to you for car expenses that do not exceed the standard mileage rate. Filing 2012 taxes in 2013 Beginning in 2013, the standard business mileage rate is 56. Filing 2012 taxes in 2013 5 cents per mile. Filing 2012 taxes in 2013   You can choose to reimburse your employees using a fixed and variable rate (FAVR) allowance. Filing 2012 taxes in 2013 This is an allowance that includes a combination of payments covering fixed and variable costs, such as a cents-per-mile rate to cover your employees' variable operating costs (such as gas, oil, etc. Filing 2012 taxes in 2013 ) plus a flat amount to cover your employees' fixed costs (such as depreciation, insurance, etc. Filing 2012 taxes in 2013 ). Filing 2012 taxes in 2013 For information on using a FAVR allowance, see Revenue Procedure 2010-51, available at www. Filing 2012 taxes in 2013 irs. Filing 2012 taxes in 2013 gov/irb/2010-51_IRB/ar14. Filing 2012 taxes in 2013 html and Notice 2012-72, available at www. Filing 2012 taxes in 2013 irs. Filing 2012 taxes in 2013 gov/irb/2012-50_IRB/ar10. Filing 2012 taxes in 2013 html. Filing 2012 taxes in 2013 Per diem allowance. Filing 2012 taxes in 2013   If your employee actually substantiates to you the other elements (discussed earlier) of the expenses reimbursed using the per diem allowance, how you report and deduct the allowance depends on whether the allowance is for lodging and meal expenses or for meal expenses only and whether the allowance is more than the federal rate. Filing 2012 taxes in 2013 Regular federal per diem rate. Filing 2012 taxes in 2013   The regular federal per diem rate is the highest amount the federal government will pay to its employees while away from home on travel. Filing 2012 taxes in 2013 It has two components: Lodging expense, and Meal and incidental expense (M&IE). Filing 2012 taxes in 2013 The rates are different for different locations. Filing 2012 taxes in 2013 Publication 1542 lists the rates in the continental United States. Filing 2012 taxes in 2013 Standard meal allowance. Filing 2012 taxes in 2013   The federal rate for meal and incidental expenses (M&IE) is the standard meal allowance. Filing 2012 taxes in 2013 You can pay only an M&IE allowance to employees who travel away from home if: You pay the employee for actual expenses for lodging based on receipts submitted to you, You provide for the lodging, You pay for the actual expense of the lodging directly to the provider, You do not have a reasonable belief that lodging expenses were incurred by the employee, or The allowance is computed on a basis similar to that used in computing the employee's wages (that is, number of hours worked or miles traveled). Filing 2012 taxes in 2013 Internet access. Filing 2012 taxes in 2013    Per diem rates are available on the Internet. Filing 2012 taxes in 2013 You can access per diem rates at www. Filing 2012 taxes in 2013 gsa. Filing 2012 taxes in 2013 gov/perdiemrates. Filing 2012 taxes in 2013 High-low method. Filing 2012 taxes in 2013   This is a simplified method of computing the federal per diem rate for travel within the continental United States. Filing 2012 taxes in 2013 It eliminates the need to keep a current list of the per diem rate for each city. Filing 2012 taxes in 2013   Under the high-low method, the per diem amount for travel during January through September of 2013 is $242 ($65 for M&IE) for certain high-cost locations. Filing 2012 taxes in 2013 All other areas have a per diem amount of $163 ($52 for M&IE). Filing 2012 taxes in 2013 The high-cost locations eligible for the higher per diem amount under the high-low method are listed in Publication 1542. Filing 2012 taxes in 2013   Effective October 1, 2013, the per diem rate for high-cost locations increased to $251 ($65 for M&IE). Filing 2012 taxes in 2013 The rate for all other locations increased to $170 ($52 for M&IE). Filing 2012 taxes in 2013 For October, November, and December 2013, you can either continue to use the rates described in the preceding paragraph or change to the new rates. Filing 2012 taxes in 2013 However, you must use the same rate for all employees reimbursed under the high-low method. Filing 2012 taxes in 2013   For more information about the high-low method, see Notice 2013-65, available at www. Filing 2012 taxes in 2013 irs. Filing 2012 taxes in 2013 gov/irb/2013-44_IRB/ar13. Filing 2012 taxes in 2013 html. Filing 2012 taxes in 2013 See Publication 1542 (available on the Internet at IRS. Filing 2012 taxes in 2013 gov) for the current per diem rates for all locations. Filing 2012 taxes in 2013 Reporting per diem and car allowances. Filing 2012 taxes in 2013   The following discussion explains how to report per diem and car allowances. Filing 2012 taxes in 2013 The manner in which you report them depends on how the allowance compares to the federal rate. Filing 2012 taxes in 2013 See Table 11-1. Filing 2012 taxes in 2013 Allowance less than or equal to the federal rate. Filing 2012 taxes in 2013   If your allowance for the employee is less than or equal to the appropriate federal rate, that allowance is not included as part of the employee's pay in box 1 of the employee's Form W-2. Filing 2012 taxes in 2013 Deduct the allowance as travel expenses (including meals that may be subject to the 50% limit, discussed later). Filing 2012 taxes in 2013 See How to deduct under Accountable Plans, earlier. Filing 2012 taxes in 2013 Allowance more than the federal rate. Filing 2012 taxes in 2013   If your employee's allowance is more than the appropriate federal rate, you must report the allowance as two separate items. Filing 2012 taxes in 2013   Include the allowance amount up to the federal rate in box 12 (code L) of the employee's Form W-2. Filing 2012 taxes in 2013 Deduct it as travel expenses (as explained above). Filing 2012 taxes in 2013 This part of the allowance is treated as reimbursed under an accountable plan. Filing 2012 taxes in 2013   Include the amount that is more than the federal rate in box 1 (and in boxes 3 and 5 if they apply) of the employee's Form W-2. Filing 2012 taxes in 2013 Deduct it as wages subject to income tax withholding, social security, Medicare, and federal unemployment taxes. Filing 2012 taxes in 2013 This part of the allowance is treated as reimbursed under a nonaccountable plan as explained later under Nonaccountable Plans. Filing 2012 taxes in 2013 Meals and Entertainment Under an accountable plan, you can generally deduct only 50% of any otherwise deductible business-related meal and entertainment expenses you reimburse your employees. Filing 2012 taxes in 2013 The deduction limit applies even if you reimburse them for 100% of the expenses. Filing 2012 taxes in 2013 Application of the 50% limit. Filing 2012 taxes in 2013   The 50% deduction limit applies to reimbursements you make to your employees for expenses they incur for meals while traveling away from home on business and for entertaining business customers at your place of business, a restaurant, or another location. Filing 2012 taxes in 2013 It applies to expenses incurred at a business convention or reception, business meeting, or business luncheon at a club. Filing 2012 taxes in 2013 The deduction limit may also apply to meals you furnish on your premises to your employees. Filing 2012 taxes in 2013 Related expenses. Filing 2012 taxes in 2013   Taxes and tips relating to a meal or entertainment activity you reimburse to your employee under an accountable plan are included in the amount subject to the 50% limit. Filing 2012 taxes in 2013 Reimbursements you make for expenses, such as cover charges for admission to a nightclub, rent paid for a room to hold a dinner or cocktail party, or the amount you pay for parking at a sports arena, are all subject to the 50% limit. Filing 2012 taxes in 2013 However, the cost of transportation to and from an otherwise allowable business meal or a business-related entertainment activity is not subject to the 50% limit. Filing 2012 taxes in 2013 Amount subject to 50% limit. Filing 2012 taxes in 2013   If you provide your employees with a per diem allowance only for meal and incidental expenses, the amount treated as an expense for food and beverages is the lesser of the following. Filing 2012 taxes in 2013 The per diem allowance. Filing 2012 taxes in 2013 The federal rate for M&IE. Filing 2012 taxes in 2013   If you provide your employees with a per diem allowance that covers lodging, meals, and incidental expenses, you must treat an amount equal to the federal M&IE rate for the area of travel as an expense for food and beverages. Filing 2012 taxes in 2013 If the per diem allowance you provide is less than the federal per diem rate for the area of travel, you can treat 40% of the per diem allowance as the amount for food and beverages. Filing 2012 taxes in 2013 Meal expenses when subject to “hours of service” limits. Filing 2012 taxes in 2013   You can deduct 80% of the cost of reimbursed meals your employees consume while away from their tax home on business during, or incident to, any period subject to the Department of Transportation's “hours of service” limits. Filing 2012 taxes in 2013   See Publication 463 for a detailed discussion of individuals subject to the Department of Transportation's “hours of service” limits. Filing 2012 taxes in 2013 De minimis (minimal) fringe benefit. Filing 2012 taxes in 2013   The 50% limit does not apply to an expense for food or beverage that is excluded from the gross income of an employee because it is a de minimis fringe benefit. Filing 2012 taxes in 2013 See Publication 15-B for additional information on de minimis fringe benefits. Filing 2012 taxes in 2013 Company cafeteria or executive dining room. Filing 2012 taxes in 2013   The cost of food and beverages you provide primarily to your employees on your business premises is deductible. Filing 2012 taxes in 2013 This includes the cost of maintaining the facilities for providing the food and beverages. Filing 2012 taxes in 2013 These expenses are subject to the 50% limit unless they qualify as a de minimis fringe benefit, as just discussed, or unless they are compensation to your employees (explained later). Filing 2012 taxes in 2013 Employee activities. Filing 2012 taxes in 2013   The expense of providing recreational, social, or similar activities (including the use of a facility) for your employees is deductible and is not subject to the 50% limit. Filing 2012 taxes in 2013 The benefit must be primarily for your employees who are not highly compensated. Filing 2012 taxes in 2013   For this purpose, a highly compensated employee is an employee who meets either of the following requirements. Filing 2012 taxes in 2013 Owned a 10% or more interest in the business during the year or the preceding year. Filing 2012 taxes in 2013 An employee is treated as owning any interest owned by his or her brother, sister, spouse, ancestors, and lineal descendants. Filing 2012 taxes in 2013 Received more than $115,000 in pay for the preceding year. Filing 2012 taxes in 2013 You can choose to include only employees who were also in the top 20% of employees when ranked by pay for the preceding year. Filing 2012 taxes in 2013   For example, the expenses for food, beverages, and entertainment for a company-wide picnic are not subject to the 50% limit. Filing 2012 taxes in 2013 Meals or entertainment treated as compensation. Filing 2012 taxes in 2013   The 50% limit does not apply to either of the following. Filing 2012 taxes in 2013 Expenses for meals or entertainment that you treat as: Compensation to an employee who was the recipient of the meals or entertainment, and Wages subject to withholding of federal income tax. Filing 2012 taxes in 2013 Expenses for meals or entertainment if: A recipient of the meals or entertainment who is not your employee has to include the expenses in gross income as compensation for services or as a prize or award, and You include that amount on a Form 1099 issued to the recipient, if a Form 1099 is required. Filing 2012 taxes in 2013 Sales of meals or entertainment. Filing 2012 taxes in 2013   You can deduct the cost of meals or entertainment (including the use of facilities) you sell to the public. Filing 2012 taxes in 2013 For example, if you run a nightclub, your expense for the entertainment you furnish to your customers, such as a floor show, is a business expense that is fully deductible. Filing 2012 taxes in 2013 The 50% limit does not apply to this expense. Filing 2012 taxes in 2013 Providing meals or entertainment to general public to promote goodwill. Filing 2012 taxes in 2013   You can deduct the cost of providing meals, entertainment, or recreational facilities to the general public as a means of advertising or promoting goodwill in the community. Filing 2012 taxes in 2013 The 50% limit does not apply to this expense. Filing 2012 taxes in 2013 Director, stockholder, or employee meetings. Filing 2012 taxes in 2013   You can deduct entertainment expenses directly related to business meetings of your employees, partners, stockholders, agents, or directors. Filing 2012 taxes in 2013 You can provide some minor social activities, but the main purpose of the meeting must be your company's business. Filing 2012 taxes in 2013 These expenses are subject to the 50% limit. Filing 2012 taxes in 2013 Trade association meetings. Filing 2012 taxes in 2013   You can deduct expenses directly related to and necessary for attending business meetings or conventions of certain tax-exempt organizations. Filing 2012 taxes in 2013 These organizations include business leagues, chambers of commerce, real estate boards, and trade and professional associations. Filing 2012 taxes in 2013 Nonaccountable Plans A nonaccountable plan is an arrangement that does not meet the requirements for an accountable plan. Filing 2012 taxes in 2013 All amounts paid, or treated as paid, under a nonaccountable plan are reported as wages on Form W-2. Filing 2012 taxes in 2013 The payments are subject to income tax withholding, social security, Medicare, and federal unemployment taxes. Filing 2012 taxes in 2013 You can deduct the reimbursement as compensation or wages only to the extent it meets the deductibility tests for employees' pay in chapter 2. Filing 2012 taxes in 2013 Deduct the allowable amount as compensation or wages on the appropriate line of your income tax return, as provided in its instructions. Filing 2012 taxes in 2013 Miscellaneous Expenses In addition to travel, meal, and entertainment expenses, there are other expenses you can deduct. Filing 2012 taxes in 2013 Advertising expenses. Filing 2012 taxes in 2013   You generally can deduct reasonable advertising expenses that are directly related to your business activities. Filing 2012 taxes in 2013 Generally, you cannot deduct amounts paid to influence legislation (i. Filing 2012 taxes in 2013 e. Filing 2012 taxes in 2013 , lobbying). Filing 2012 taxes in 2013 See Lobbying expenses , later. Filing 2012 taxes in 2013   You can usually deduct as a business expense the cost of institutional or goodwill advertising to keep your name before the public if it relates to business you reasonably expect to gain in the future. Filing 2012 taxes in 2013 For example, the cost of advertising that encourages people to contribute to the Red Cross, to buy U. Filing 2012 taxes in 2013 S. Filing 2012 taxes in 2013 Savings Bonds, or to participate in similar causes is usually deductible. Filing 2012 taxes in 2013 Anticipated liabilities. Filing 2012 taxes in 2013   Anticipated liabilities or reserves for anticipated liabilities are not deductible. Filing 2012 taxes in 2013 For example, assume you sold 1-year TV service contracts this year totaling $50,000. Filing 2012 taxes in 2013 From experience, you know you will have expenses of about $15,000 in the coming year for these contracts. Filing 2012 taxes in 2013 You cannot deduct any of the $15,000 this year by charging expenses to a reserve or liability account. Filing 2012 taxes in 2013 You can deduct your expenses only when you actually pay or accrue them, depending on your accounting method. Filing 2012 taxes in 2013 Bribes and kickbacks. Filing 2012 taxes in 2013   Engaging in the payment of bribes or kickbacks is a serious criminal matter. Filing 2012 taxes in 2013 Such activity could result in criminal prosecution. Filing 2012 taxes in 2013 Any payments that appear to have been made, either directly or indirectly, to an official or employee of any government or an agency or instrumentality of any government are not deductible for tax purposes and are in violation of the law. Filing 2012 taxes in 2013   Payments paid directly or indirectly to a person in violation of any federal or state law (but only if that state law is generally enforced, defined below) that provides for a criminal penalty or for the loss of a license or privilege to engage in a trade or business are also not allowed as a deduction for tax purposes. Filing 2012 taxes in 2013 Meaning of “generally enforced. Filing 2012 taxes in 2013 ”   A state law is considered generally enforced unless it is never enforced or enforced only for infamous persons or persons whose violations are extraordinarily flagrant. Filing 2012 taxes in 2013 For example, a state law is generally enforced unless proper reporting of a violation of the law results in enforcement only under unusual circumstances. Filing 2012 taxes in 2013 Kickbacks. Filing 2012 taxes in 2013   A kickback is a payment for referring a client, patient, or customer. Filing 2012 taxes in 2013 The common kickback situation occurs when money or property is given to someone as payment for influencing a third party to purchase from, use the services of, or otherwise deal with the person who pays the kickback. Filing 2012 taxes in 2013 In many cases, the person whose business is being sought or enjoyed by the person who pays the kickback is not aware of the payment. Filing 2012 taxes in 2013   For example, the Yard Corporation is in the business of repairing ships. Filing 2012 taxes in 2013 It returns 10% of the repair bills as kickbacks to the captains and chief officers of the vessels it repairs. Filing 2012 taxes in 2013 Although this practice is considered an ordinary and necessary expense of getting business, it is clearly a violation of a state law that is generally enforced. Filing 2012 taxes in 2013 These expenditures are not deductible for tax purposes, whether or not the owners of the shipyard are subsequently prosecuted. Filing 2012 taxes in 2013 Form 1099-MISC. Filing 2012 taxes in 2013   It does not matter whether any kickbacks paid during the tax year are deductible on your income tax return in regards to information reporting. Filing 2012 taxes in 2013 See Form 1099-MISC for more information. Filing 2012 taxes in 2013 Car and truck expenses. Filing 2012 taxes in 2013   The costs of operating a car, truck, or other vehicle in your business are deductible. Filing 2012 taxes in 2013 For more information on how to figure your deduction, see Publication 463. Filing 2012 taxes in 2013 Charitable contributions. Filing 2012 taxes in 2013   Cash payments to an organization, charitable or otherwise, may be deductible as business expenses if the payments are not charitable contributions or gifts and are directly related to your business. Filing 2012 taxes in 2013 If the payments are charitable contributions or gifts, you cannot deduct them as business expenses. Filing 2012 taxes in 2013 However, corporations (other than S corporations) can deduct charitable contributions on their income tax returns, subject to limitations. Filing 2012 taxes in 2013 See the Instructions for Form 1120 for more information. Filing 2012 taxes in 2013 Sole proprietors, partners in a partnership, or shareholders in an S corporation may be able to deduct charitable contributions made by their business on Schedule A (Form 1040). Filing 2012 taxes in 2013 Example. Filing 2012 taxes in 2013 You paid $15 to a local church for a half-page ad in a program for a concert it is sponsoring. Filing 2012 taxes in 2013 The purpose of the ad was to encourage readers to buy your products. Filing 2012 taxes in 2013 Your payment is not a charitable contribution. Filing 2012 taxes in 2013 You can deduct it as an advertising expense. Filing 2012 taxes in 2013 Example. Filing 2012 taxes in 2013 You made a $100,000 donation to a committee organized by the local Chamber of Commerce to bring a convention to your city, intended to increase business activity, including yours. Filing 2012 taxes in 2013 Your payment is not a charitable contribution. Filing 2012 taxes in 2013 You can deduct it as a business expense. Filing 2012 taxes in 2013 See Publication 526 for a discussion of donated inventory, including capital gain property. Filing 2012 taxes in 2013 Club dues and membership fees. Filing 2012 taxes in 2013   Generally, you cannot deduct amounts paid or incurred for membership in any club organized for business, pleasure, recreation, or any other social purpose. Filing 2012 taxes in 2013 This includes country clubs, golf and athletic clubs, hotel clubs, sporting clubs, airline clubs, and clubs operated to provide meals under circumstances generally considered to be conducive to business discussions. Filing 2012 taxes in 2013 Exception. Filing 2012 taxes in 2013   The following organizations are not treated as clubs organized for business, pleasure, recreation, or other social purpose unless one of the main purposes is to conduct entertainment activities for members or their guests or to provide members or their guests with access to entertainment facilities. Filing 2012 taxes in 2013 Boards of trade. Filing 2012 taxes in 2013 Business leagues. Filing 2012 taxes in 2013 Chambers of commerce. Filing 2012 taxes in 2013 Civic or public service organizations. Filing 2012 taxes in 2013 Professional organizations such as bar associations and medical associations. Filing 2012 taxes in 2013 Real estate boards. Filing 2012 taxes in 2013 Trade associations. Filing 2012 taxes in 2013 Credit card convenience fees. Filing 2012 taxes in 2013   Credit card companies charge a fee to businesses who accept their cards. Filing 2012 taxes in 2013 This fee when paid or incurred by the business can be deducted as a business expense. Filing 2012 taxes in 2013 Damages recovered. Filing 2012 taxes in 2013   Special rules apply to compensation you receive for damages sustained as a result of patent infringement, breach of contract or fiduciary duty, or antitrust violations. Filing 2012 taxes in 2013 You must include this compensation in your income. Filing 2012 taxes in 2013 However, you may be able to take a special deduction. Filing 2012 taxes in 2013 The deduction applies only to amounts recovered for actual economic injury, not any additional amount. Filing 2012 taxes in 2013 The deduction is the smaller of the following. Filing 2012 taxes in 2013 The amount you received or accrued for damages in the tax year reduced by the amount you paid or incurred in the year to recover that amount. Filing 2012 taxes in 2013 Your losses from the injury you have not deducted. Filing 2012 taxes in 2013 Demolition expenses or losses. Filing 2012 taxes in 2013   Amounts paid or incurred to demolish a structure are not deductible. Filing 2012 taxes in 2013 These amounts are added to the basis of the land where the demolished structure was located. Filing 2012 taxes in 2013 Any loss for the remaining undepreciated basis of a demolished structure would not be recognized until the property is disposed of. Filing 2012 taxes in 2013 Education expenses. Filing 2012 taxes in 2013   Ordinary and necessary expenses paid for the cost of the education and training of your employees are deductible. Filing 2012 taxes in 2013 See Education Expenses in chapter 2. Filing 2012 taxes in 2013   You can also deduct the cost of your own education (including certain related travel) related to your trade or business. Filing 2012 taxes in 2013 You must be able to show the education maintains or improves skills required in your trade or business, or that it is required by law or regulations, for keeping your license to practice, status, or job. Filing 2012 taxes in 2013 For example, an attorney can deduct the cost of attending Continuing Legal Education (CLE) classes that are required by the state bar association to maintain his or her license to practice law. Filing 2012 taxes in 2013   Education expenses you incur to meet the minimum requirements of your present trade or business, or those that qualify you for a new trade or business, are not deductible. Filing 2012 taxes in 2013 This is true even if the education maintains or improves skills presently required in your business. Filing 2012 taxes in 2013 For more information on education expenses, see Publication 970. Filing 2012 taxes in 2013 Franchise, trademark, trade name. Filing 2012 taxes in 2013   If you buy a franchise, trademark, or trade name, you can deduct the amount you pay or incur as a business expense only if your payments are part of a series of payments that are: Contingent on productivity, use, or disposition of the item, Payable at least annually for the entire term of the transfer agreement, and Substantially equal in amount (or payable under a fixed formula). Filing 2012 taxes in 2013   When determining the term of the transfer agreement, include all renewal options and any other period for which you and the transferrer reasonably expect the agreement to be renewed. Filing 2012 taxes in 2013   A franchise includes an agreement that gives one of the parties to the agreement the right to distribute, sell, or provide goods, services, or facilities within a specified area. Filing 2012 taxes in 2013 Impairment-related expenses. Filing 2012 taxes in 2013   If you are disabled, you can deduct expenses necessary for you to be able to work (impairment-related expenses) as a business expense, rather than as a medical expense. Filing 2012 taxes in 2013   You are disabled if you have either of the following. Filing 2012 taxes in 2013 A physical or mental disability (for example, blindness or deafness) that functionally limits your being employed. Filing 2012 taxes in 2013 A physical or mental impairment that substantially limits one or more of your major life activities. Filing 2012 taxes in 2013   The expense qualifies as a business expense if all the following apply. Filing 2012 taxes in 2013 Your work clearly requires the expense for you to satisfactorily perform that work. Filing 2012 taxes in 2013 The goods or services purchased are clearly not needed or used, other than incidentally, in your personal activities. Filing 2012 taxes in 2013 Their treatment is not specifically provided for under other tax law provisions. Filing 2012 taxes in 2013 Example. Filing 2012 taxes in 2013 You are blind. Filing 2012 taxes in 2013 You must use a reader to do your work, both at and away from your place of work. Filing 2012 taxes in 2013 The reader's services are only for your work. Filing 2012 taxes in 2013 You can deduct your expenses for the reader as a business expense. Filing 2012 taxes in 2013 Internet-related expenses. Filing 2012 taxes in 2013   Generally, you can deduct internet-related expenses including domain registrations fees and webmaster consulting costs. Filing 2012 taxes in 2013 If you are starting a business you may have to amortize these expenses as start-up costs. Filing 2012 taxes in 2013 For more information about amortizing start-up and organizational costs, see chapter 8. Filing 2012 taxes in 2013 Interview expense allowances. Filing 2012 taxes in 2013   Reimbursements you make to job candidates for transportation or other expenses related to interviews for possible employment are not wages. Filing 2012 taxes in 2013 You can deduct the reimbursements as a business expense. Filing 2012 taxes in 2013 However, expenses for food, beverages, and entertainment are subject to the 50% limit discussed earlier under Meals and Entertainment. Filing 2012 taxes in 2013 Legal and professional fees. Filing 2012 taxes in 2013   Fees charged by accountants and attorneys that are ordinary and necessary expenses directly related to operating your business are deductible as business expenses. Filing 2012 taxes in 2013 However, usually legal fees you pay to acquire business assets are not deductible. Filing 2012 taxes in 2013 These costs are added to the basis of the property. Filing 2012 taxes in 2013   Fees that include payments for work of a personal nature (such as drafting a will, or damages arising from a personal injury) are not allowed as a business deduction on Schedule C or C-EZ. Filing 2012 taxes in 2013 If the invoice includes both business and personal charges, compute the business portion as follows: multiply the total amount of the bill by a fraction, the numerator of which is the amount attributable to business matters, the denominator of which is the total amount paid. Filing 2012 taxes in 2013 The result is the portion of the invoice attributable to business expenses. Filing 2012 taxes in 2013 The portion attributable to personal matters is the difference between the total amount and the business portion (computed above). Filing 2012 taxes in 2013   Legal fees relating to personal tax advice may be deductible on Schedule A (Form 1040), if you itemize deductions. Filing 2012 taxes in 2013 However, the deduction is subject to the 2% limitation on miscellaneous itemized deductions. Filing 2012 taxes in 2013 See Publication 529, Miscellaneous Deductions. Filing 2012 taxes in 2013 Tax preparation fees. Filing 2012 taxes in 2013   The cost of hiring a tax professional, such as a C. Filing 2012 taxes in 2013 P. Filing 2012 taxes in 2013 A. Filing 2012 taxes in 2013 , to prepare that part of your tax return relating to your business as a sole proprietor is deductible on Schedule C or Schedule C-EZ. Filing 2012 taxes in 2013 Any remaining cost may be deductible on Schedule A (Form 1040) if you itemize deductions. Filing 2012 taxes in 2013   You can also claim a business deduction for amounts paid or incurred in resolving asserted tax deficiencies for your business operated as a sole proprietor. Filing 2012 taxes in 2013 Licenses and regulatory fees. Filing 2012 taxes in 2013   Licenses and regulatory fees for your trade or business paid annually to state or local governments generally are deductible. Filing 2012 taxes in 2013 Some licenses and fees may have to be amortized. Filing 2012 taxes in 2013 See chapter 8 for more information. Filing 2012 taxes in 2013 Lobbying expenses. Filing 2012 taxes in 2013   Generally, lobbying expenses are not deductible. Filing 2012 taxes in 2013 Lobbying expenses include amounts paid or incurred for any of the following activities. Filing 2012 taxes in 2013 Influencing legislation. Filing 2012 taxes in 2013 Participating in or intervening in any political campaign for, or against, any candidate for public office. Filing 2012 taxes in 2013 Attempting to influence the general public, or segments of the public, about elections, legislative matters, or referendums. Filing 2012 taxes in 2013 Communicating directly with covered executive branch officials (defined later) in any attempt to influence the official actions or positions of those officials. Filing 2012 taxes in 2013 Researching, preparing, planning, or coordinating any of the preceding activities. Filing 2012 taxes in 2013   Your expenses for influencing legislation and communicating directly with a covered executive branch official include a portion of your labor costs and general and administrative costs of your business. Filing 2012 taxes in 2013 For information on making this allocation, see section 1. Filing 2012 taxes in 2013 162-28 of the regulations. Filing 2012 taxes in 2013   You cannot claim a charitable or business expense deduction for amounts paid to an organization if both of the following apply. Filing 2012 taxes in 2013 The organization conducts lobbying activities on matters of direct financial interest to your business. Filing 2012 taxes in 2013 A principal purpose of your contribution is to avoid the rules discussed earlier that prohibit a business deduction for lobbying expenses. Filing 2012 taxes in 2013   If a tax-exempt organization, other than a section 501(c)(3) organization, provides you with a notice on the part of dues that is allocable to nondeductible lobbying and political expenses, you cannot deduct that part of the dues. Filing 2012 taxes in 2013 Covered executive branch official. Filing 2012 taxes in 2013   For purposes of this discussion, a covered executive branch official is any of the following. Filing 2012 taxes in 2013 The President. Filing 2012 taxes in 2013 The Vice President. Filing 2012 taxes in 2013 Any officer or employee of the White House Office of the Executive Office of the President and the two most senior level officers of each of the other agencies in the Executive Office. Filing 2012 taxes in 2013 Any individual who: Is serving in a position in Level I of the Executive Schedule under section 5312 of title 5, United States Code, Has been designated by the President as having Cabinet-level status, or Is an immediate deputy of an individual listed in item (a) or (b). Filing 2012 taxes in 2013 Exceptions to denial of deduction. Filing 2012 taxes in 2013   The general denial of the deduction does not apply to the following. Filing 2012 taxes in 2013 Expenses of appearing before, or communicating with, any committee or member of any local council or similar governing body concerning its legislation (local legislation) if the legislation is of direct interest to you or to you and an organization of which you are a member. Filing 2012 taxes in 2013 An Indian tribal government is treated as a local council or similar governing body. Filing 2012 taxes in 2013 Any in-house expenses for influencing legislation and communicating directly with a covered executive branch official if those expenses for the tax year do not exceed $2,000 (excluding overhead expenses). Filing 2012 taxes in 2013 Expenses incurred by taxpayers engaged in the trade or business of lobbying (professional lobbyists) on behalf of another person (but does apply to payments by the other person to the lobbyist for lobbying activities). Filing 2012 taxes in 2013 Moving machinery. Filing 2012 taxes in 2013   Generally, the cost of moving machinery from one city to another is a deductible expense. Filing 2012 taxes in 2013 So is the cost of moving machinery from one plant to another, or from one part of your plant to another. Filing 2012 taxes in 2013 You can deduct the cost of installing the machinery in the new location. Filing 2012 taxes in 2013 However, you must capitalize the costs of installing or moving newly purchased machinery. Filing 2012 taxes in 2013 Outplacement services. Filing 2012 taxes in 2013   The costs of outplacement services you provide to your employees to help them find new employment, such as career counseling, résumé assistance, skills assessment, etc. Filing 2012 taxes in 2013 are deductible. Filing 2012 taxes in 2013   The costs of outplacement services may cover more than one deduction category. Filing 2012 taxes in 2013 For example, deduct as a utilities expense the cost of telephone calls made under this service and deduct as rental expense the cost of renting machinery and equipment for this service. Filing 2012 taxes in 2013   For information on whether the value of outplacement services is includable in your employees' income, see Publication 15-B. Filing 2012 taxes in 2013 Penalties and fines. Filing 2012 taxes in 2013   Penalties paid for late performance or nonperformance of a contract are generally deductible. Filing 2012 taxes in 2013 For instance, you own and operate a construction company. Filing 2012 taxes in 2013 Under a contract, you are to finish construction of a building by a certain date. Filing 2012 taxes in 2013 Due to construction delays, the building is not completed and ready for occupancy on the date stipulated in the contract. Filing 2012 taxes in 2013 You are now required to pay an additional amount for each day that completion is delayed beyond the completion date stipulated in the contract. Filing 2012 taxes in 2013 These additional costs are deductible business expenses. Filing 2012 taxes in 2013   On the other hand, penalties or fines paid to any government agency or instrumentality because of a violation of any law are not deductible. Filing 2012 taxes in 2013 These fines or penalties include the following amounts. Filing 2012 taxes in 2013 Paid because of a conviction for a crime or after a plea of guilty or no contest in a criminal proceeding. Filing 2012 taxes in 2013 Paid as a penalty imposed by federal, state, or local law in a civil action, including certain additions to tax and additional amounts and assessable penalties imposed by the Internal Revenue Code. Filing 2012 taxes in 2013 Paid in settlement of actual or possible liability for a fine or penalty, whether civil or criminal. Filing 2012 taxes in 2013 Forfeited as collateral posted for a proceeding that could result in a fine or penalty. Filing 2012 taxes in 2013   Examples of nondeductible penalties and fines include the following. Filing 2012 taxes in 2013 Fines for violating city housing codes. Filing 2012 taxes in 2013 Fines paid by truckers for violating state maximum highway weight laws. Filing 2012 taxes in 2013 Fines for violating air quality laws. Filing 2012 taxes in 2013 Civil penalties for violating federal laws regarding mining safety standards and discharges into navigable waters. Filing 2012 taxes in 2013   A fine or penalty does not include any of the following. Filing 2012 taxes in 2013 Legal fees and related expenses to defend yourself in a prosecution or civil action for a violation of the law imposing the fine or civil penalty. Filing 2012 taxes in 2013 Court costs or stenographic and printing charges. Filing 2012 taxes in 2013 Compensatory damages paid to a government. Filing 2012 taxes in 2013 Political contributions. Filing 2012 taxes in 2013   Contributions or gifts paid to political parties or candidates are not deductible. Filing 2012 taxes in 2013 In addition, expenses paid or incurred to take part in any political campaign of a candidate for public office are not deductible. Filing 2012 taxes in 2013 Indirect political contributions. Filing 2012 taxes in 2013   You cannot deduct indirect political contributions and costs of taking part in political activities as business expenses. Filing 2012 taxes in 2013 Examples of nondeductible expenses include the following. Filing 2012 taxes in 2013 Advertising in a convention program of a political party, or in any other publication if any of the proceeds from the publication are for, or intended for, the use of a political party or candidate. Filing 2012 taxes in 2013 Admission to a dinner or program (including, but not limited to, galas, dances, film presentations, parties, and sporting events) if any of the proceeds from the function are for, or intended for, the use of a political party or candidate. Filing 2012 taxes in 2013 Admission to an inaugural ball, gala, parade, concert, or similar event if identified with a political party or candidate. Filing 2012 taxes in 2013 Repairs. Filing 2012 taxes in 2013   The cost of repairing or improving property used in your trade or business is either a deductible or capital expense. Filing 2012 taxes in 2013 Routine maintenance that keeps your property in a normal efficient operating condition, but that does not materially increase the value or substantially prolong the useful life of the property, is deductible in the year that it is incurred. Filing 2012 taxes in 2013 Otherwise, the cost must be capitalized and depreciated. Filing 2012 taxes in 2013 See Form 4562 and its instructions for how to compute and claim the depreciation deduction. Filing 2012 taxes in 2013   The cost of repairs includes the costs of labor, supplies, and certain other items. Filing 2012 taxes in 2013 The value of your own labor is not deductible. Filing 2012 taxes in 2013 Examples of repairs include: Reconditioning floors (but not replacement), Repainting the interior and exterior walls of a building, Cleaning and repairing roofs and gutters, and Fixing plumbing leaks (but not replacement of fixtures). Filing 2012 taxes in 2013 Repayments. Filing 2012 taxes in 2013   If you had to repay an amount you included in your income in an earlier year, you may be able to deduct the amount repaid for the year in which you repaid it. Filing 2012 taxes in 2013 Or, if the amount you repaid is more than $3,000, you may be able to take a credit against your tax for the year in which you repaid it. Filing 2012 taxes in 2013 Type of deduction. Filing 2012 taxes in 2013   The type of deduction you are allowed in the year of repayment depends on the type of income you included in the earlier year. Filing 2012 taxes in 2013 For instance, if you repay an amount you previously reported as a capital gain, deduct the repayment as a capital loss on Form 8949. Filing 2012 taxes in 2013 If you reported it as self-employment income, deduct it as a business deduction on Schedule C or Schedule C-EZ (Form 1040) or Schedule F (Form 1040). Filing 2012 taxes in 2013   If you reported the amount as wages, unemployment compensation, or other nonbusiness ordinary income, enter it on Schedule A (Form 1040) as a miscellaneous itemized deduction that is subject to the 2% limitation. Filing 2012 taxes in 2013 However, if the repayment is over $3,000 and Method 1 (discussed later) applies, deduct it on Schedule A (Form 1040) as a miscellaneous itemized deduction that is not subject to the 2% limitation. Filing 2012 taxes in 2013 Repayment—$3,000 or less. Filing 2012 taxes in 2013   If the amount you repaid was $3,000 or less, deduct it from your income in the year you repaid it. Filing 2012 taxes in 2013 Repayment—over $3,000. Filing 2012 taxes in 2013   If the amount you repaid was more than $3,000, you can deduct the repayment, as described earlier. Filing 2012 taxes in 2013 However, you can instead choose to take a tax credit for the year of repayment if you included the income under a “claim of right. Filing 2012 taxes in 2013 ” This means that at the time you included the income, it appeared that you had an unrestricted right to it. Filing 2012 taxes in 2013 If you qualify for this choice, figure your tax under both methods and use the method that results in less tax. Filing 2012 taxes in 2013 Method 1. Filing 2012 taxes in 2013   Figure your tax for 2013 claiming a deduction for the repaid amount. Filing 2012 taxes in 2013 Method 2. Filing 2012 taxes in 2013   Figure your tax for 2013 claiming a credit for the repaid amount. Filing 2012 taxes in 2013 Follow these steps. Filing 2012 taxes in 2013 Figure your tax for 2013 without deducting the repaid amount. Filing 2012 taxes in 2013 Refigure your tax from the earlier year without including in income the amount you repaid in 2013. Filing 2012 taxes in 2013 Subtract the tax in (2) from the tax shown on your return for the earlier year. Filing 2012 taxes in 2013 This is the amount of your credit. Filing 2012 taxes in 2013 Subtract the answer in (3) from the tax for 2013 figured without the deduction (step 1). Filing 2012 taxes in 2013   If Method 1 results in less tax, deduct the amount repaid as discussed earlier under Type of deduction. Filing 2012 taxes in 2013   If Method 2 results in less tax, claim the credit on line 71 of Form 1040, and write “I. Filing 2012 taxes in 2013 R. Filing 2012 taxes in 2013 C. Filing 2012 taxes in 2013 1341” next to line 71. Filing 2012 taxes in 2013 Example. Filing 2012 taxes in 2013 For 2012, you filed a return and reported your income on the cash method. Filing 2012 taxes in 2013 In 2013, you repaid $5,000 included in your 2012 gross income under a claim of right. Filing 2012 taxes in 2013 Your filing status in 2013 and 2012 is single. Filing 2012 taxes in 2013 Your income and tax for both years are as follows:   2012  With Income 2012  Without Income Taxable Income $15,000 $10,000 Tax $ 1,819 $ 1,069   2013  Without Deduction 2013  With Deduction Taxable Income $49,950 $44,950 Tax $8,423 $7,173 Your tax under Method 1 is $7,173. Filing 2012 taxes in 2013 Your tax under Method 2 is $7,673, figured as follows: Tax previously determined for 2012 $ 1,819 Less: Tax as refigured − 1,069 Decrease in 2012 tax $ 750 Regular tax liability for 2013 $8,423 Less: Decrease in 2012 tax − 750 Refigured tax for 2013 $ 7,673 Because you pay less tax under Method 1, you should take a deduction for the repayment in 2013. Filing 2012 taxes in 2013 Repayment does not apply. Filing 2012 taxes in 2013   This discussion does not apply to the following. Filing 2012 taxes in 2013 Deductions for bad debts. Filing 2012 taxes in 2013 Deductions from sales to customers, such as returns and allowances, and similar items. Filing 2012 taxes in 2013 Deductions for legal and other expenses of contesting the repayment. Filing 2012 taxes in 2013 Year of deduction (or credit). Filing 2012 taxes in 2013   If you use the cash method of accounting, you can take the deduction (or credit, if applicable) for the tax year in which you actually make the repayment. Filing 2012 taxes in 2013 If you use any other accounting method, you can deduct the repayment or claim a credit for it only for the tax year in which it is a proper deduction under your accounting method. Filing 2012 taxes in 2013 For example, if you use the accrual method, you are entitled to the deduction or credit in the tax year in which the obligation for the repayment accrues. Filing 2012 taxes in 2013 Subscriptions. Filing 2012 taxes in 2013   Subscriptions to professional, technical, and trade journals that deal with your business field are deductible. Filing 2012 taxes in 2013 Supplies and materials. Filing 2012 taxes in 2013   Unless you have deducted the cost in any earlier year, you generally can deduct the cost of materials and supplies actually consumed and used during the tax year. Filing 2012 taxes in 2013   If you keep incidental materials and supplies on hand, you can deduct the cost of the incidental materials and supplies you bought during the tax year if all the following requirements are met. Filing 2012 taxes in 2013 You do not keep a record of when they are used. Filing 2012 taxes in 2013 You do not take an inventory of the amount on hand at the beginning and end of the tax year. Filing 2012 taxes in 2013 This method does not distort your income. Filing 2012 taxes in 2013   You can also deduct the cost of books, professional instruments, equipment, etc. Filing 2012 taxes in 2013 , if you normally use them within a year. Filing 2012 taxes in 2013 However, if the usefulness of these items extends substantially beyond the year they are placed in service, you generally must recover their costs through depreciation. Filing 2012 taxes in 2013 For more information regarding depreciation see Publication 946, How To Depreciate Property. Filing 2012 taxes in 2013 Utilities. Filing 2012 taxes in 2013   Business expenses for heat, lights, power, telephone service, and water and sewerage are deductible. Filing 2012 taxes in 2013 However, any part due to personal use is not deductible. Filing 2012 taxes in 2013 Telephone. Filing 2012 taxes in 2013   You cannot deduct the cost of basic local telephone service (including any taxes) for the first telephone line you have in your home, even if you have an office in your home. Filing 2012 taxes in 2013 However, charges for business long-distance phone calls on that line, as well as the cost of a second line into your home used exclusively for business, are deductible business expenses. Filing 2012 taxes in 2013 Prev  Up  Next   Home   More Online Publications
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The Filing 2012 Taxes In 2013

Filing 2012 taxes in 2013 Publication 584 - Main Content Table of Contents LossesCost or other basis. Filing 2012 taxes in 2013 Fair market value. Filing 2012 taxes in 2013 Exception for personal-use real property. Filing 2012 taxes in 2013 More information. Filing 2012 taxes in 2013 Comments and SuggestionsOrdering forms and publications. Filing 2012 taxes in 2013 Tax questions. Filing 2012 taxes in 2013 How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). Filing 2012 taxes in 2013 Losses Generally, you may deduct losses to your home, household goods, and motor vehicles on your federal income tax return. Filing 2012 taxes in 2013 However, you may not deduct a casualty or theft loss that is covered by insurance unless you filed a timely insurance claim for reimbursement. Filing 2012 taxes in 2013 Any reimbursement you receive will reduce the loss. Filing 2012 taxes in 2013 If you did not file an insurance claim, you may deduct only the part of the loss that was not covered by insurance. Filing 2012 taxes in 2013 Amount of loss. Filing 2012 taxes in 2013   You figure the amount of your loss using the following steps. Filing 2012 taxes in 2013 Determine your cost or other basis in the property before the casualty or theft. Filing 2012 taxes in 2013 Determine the decrease in fair market value (FMV) of the property as a result of the casualty or theft. Filing 2012 taxes in 2013 (The decrease in FMV is the difference between the property's value immediately before and immediately after the casualty or theft. Filing 2012 taxes in 2013 ) From the smaller of the amounts you determined in (1) and (2), subtract any insurance or other reimbursement you received or expect to receive. Filing 2012 taxes in 2013 Apply the deduction limits, discussed later, to determine the amount of your deductible loss. Filing 2012 taxes in 2013 Cost or other basis. Filing 2012 taxes in 2013   Cost or other basis usually means original cost plus improvements. Filing 2012 taxes in 2013 If you did not acquire the property by purchasing it, your basis is determined as discussed in Publication 551, Basis of Assets. Filing 2012 taxes in 2013 If you inherited the property from someone who died in 2010, and the executor of the decedent's estate made the election to file Form 8939, refer to the information provided by the executor or see Publication 4895, Tax Treatment of Property Acquired From a Decedent Dying in 2010. Filing 2012 taxes in 2013 Fair market value. Filing 2012 taxes in 2013   FMV is the price for which you could sell your property to a willing buyer, when neither of you has to sell or buy and both of you know all the relevant facts. Filing 2012 taxes in 2013 When filling out Schedules 1 through 20, you need to know the FMV of the property immediately before and immediately after the disaster, casualty, or theft. Filing 2012 taxes in 2013 Separate computations. Filing 2012 taxes in 2013   Generally, if a single casualty or theft involves more than one item of property, you must figure the loss on each item separately. Filing 2012 taxes in 2013 Then combine the losses to determine the total loss from that casualty or theft. Filing 2012 taxes in 2013 Exception for personal-use real property. Filing 2012 taxes in 2013   In figuring a casualty loss on personal-use real property, the entire property (including any improvements, such as buildings, trees, and shrubs) is treated as one item. Filing 2012 taxes in 2013 Figure the loss using the smaller of the following. Filing 2012 taxes in 2013 The decrease in FMV of the entire property. Filing 2012 taxes in 2013 The adjusted basis of the entire property. Filing 2012 taxes in 2013 Deduction limits. Filing 2012 taxes in 2013   After you have figured the amount of your loss, as discussed earlier, you must figure how much of the loss you can deduct. Filing 2012 taxes in 2013 You do this on Form 4684, section A. Filing 2012 taxes in 2013 If the loss was to property for your personal use or your family's, there are two limits on the amount you can deduct for your casualty or theft loss. Filing 2012 taxes in 2013 You must reduce each casualty or theft loss by $100 ($100 rule). Filing 2012 taxes in 2013 You must further reduce the total of all your losses by 10% of your adjusted gross income (10% rule). Filing 2012 taxes in 2013 More information. Filing 2012 taxes in 2013   For more information about the deduction limits, see Publication 547. Filing 2012 taxes in 2013 When your loss is deductible. Filing 2012 taxes in 2013   You can generally deduct a casualty or disaster area loss only in the tax year in which the casualty or disaster occurred. Filing 2012 taxes in 2013 You can generally deduct a theft loss only in the year you discovered your property was stolen. Filing 2012 taxes in 2013 However, you can choose to deduct disaster area losses on your return for the year immediately before the year of the disaster if the President has declared your area a federal disaster area. Filing 2012 taxes in 2013 For details, see Disaster Area Losses in Publication 547. Filing 2012 taxes in 2013 Comments and Suggestions We welcome your comments about this publication and your suggestions for future editions. Filing 2012 taxes in 2013 You can write to us at the following address: Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. Filing 2012 taxes in 2013 NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. Filing 2012 taxes in 2013 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Filing 2012 taxes in 2013 You can email us at taxforms@irs. Filing 2012 taxes in 2013 gov. Filing 2012 taxes in 2013 Please put “Publications Comment” on the subject line. Filing 2012 taxes in 2013 You can also send us comments from www. Filing 2012 taxes in 2013 irs. Filing 2012 taxes in 2013 gov/formspubs. Filing 2012 taxes in 2013 Select “Comment on Tax Forms and Publications” under “Information about. Filing 2012 taxes in 2013 ” Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Filing 2012 taxes in 2013 Ordering forms and publications. Filing 2012 taxes in 2013   Visit www. Filing 2012 taxes in 2013 irs. Filing 2012 taxes in 2013 gov/formspubs/ to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. Filing 2012 taxes in 2013 Internal Revenue Service 1201 N. Filing 2012 taxes in 2013 Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Filing 2012 taxes in 2013   If you have a tax question, check the information available on IRS. Filing 2012 taxes in 2013 gov or call 1-800-829-1040. Filing 2012 taxes in 2013 We cannot answer tax questions sent to either of the above addresses. Filing 2012 taxes in 2013 How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. Filing 2012 taxes in 2013 By selecting the method that is best for you, you will have quick and easy access to tax help. Filing 2012 taxes in 2013 Free help with your return. Filing 2012 taxes in 2013   Free help in preparing your return is available nationwide from IRS-certified volunteers. Filing 2012 taxes in 2013 The Volunteer Income Tax Assistance (VITA) program is designed to help low-moderate income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Filing 2012 taxes in 2013 Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Filing 2012 taxes in 2013 To find the nearest VITA or TCE site, visit IRS. Filing 2012 taxes in 2013 gov or call 1-800-906-9887 or 1-800-829-1040. Filing 2012 taxes in 2013   As part of the TCE program, AARP offers the Tax-Aide counseling program. Filing 2012 taxes in 2013 To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website at www. Filing 2012 taxes in 2013 aarp. Filing 2012 taxes in 2013 org/money/taxaide. Filing 2012 taxes in 2013   For more information on these programs, go to IRS. Filing 2012 taxes in 2013 gov and enter keyword “VITA” in the upper right-hand corner. Filing 2012 taxes in 2013 Internet. Filing 2012 taxes in 2013 You can access the IRS website at IRS. Filing 2012 taxes in 2013 gov 24 hours a day, 7 days a week to: E-file your return. Filing 2012 taxes in 2013 Find out about commercial tax preparation and e-file services available free to eligible taxpayers. Filing 2012 taxes in 2013 Check the status of your 2011 refund. Filing 2012 taxes in 2013 Go to IRS. Filing 2012 taxes in 2013 gov and click on Where's My Refund. Filing 2012 taxes in 2013 Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. Filing 2012 taxes in 2013 If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Filing 2012 taxes in 2013 Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Filing 2012 taxes in 2013 Download forms, including talking tax forms, instructions, and publications. Filing 2012 taxes in 2013 Order IRS products online. Filing 2012 taxes in 2013 Research your tax questions online. Filing 2012 taxes in 2013 Search publications online by topic or keyword. Filing 2012 taxes in 2013 Use the online Internal Revenue Code, regulations, or other official guidance. Filing 2012 taxes in 2013 View Internal Revenue Bulletins (IRBs) published in the last few years. Filing 2012 taxes in 2013 Figure your withholding allowances using the withholding calculator online at www. Filing 2012 taxes in 2013 irs. Filing 2012 taxes in 2013 gov/individuals. Filing 2012 taxes in 2013 Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant available online at www. Filing 2012 taxes in 2013 irs. Filing 2012 taxes in 2013 gov/individuals. Filing 2012 taxes in 2013 Sign up to receive local and national tax news by email. Filing 2012 taxes in 2013 Get information on starting and operating a small business. Filing 2012 taxes in 2013 Phone. Filing 2012 taxes in 2013 Many services are available by phone. Filing 2012 taxes in 2013   Ordering forms, instructions, and publications. Filing 2012 taxes in 2013 Call 1-800-TAX -FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. Filing 2012 taxes in 2013 You should receive your order within 10 days. Filing 2012 taxes in 2013 Asking tax questions. Filing 2012 taxes in 2013 Call the IRS with your tax questions at 1-800-829-1040. Filing 2012 taxes in 2013 Solving problems. Filing 2012 taxes in 2013 You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. Filing 2012 taxes in 2013 An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Filing 2012 taxes in 2013 Call your local Taxpayer Assistance Center for an appointment. Filing 2012 taxes in 2013 To find the number, go to www. Filing 2012 taxes in 2013 irs. Filing 2012 taxes in 2013 gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Filing 2012 taxes in 2013 TTY/TDD equipment. Filing 2012 taxes in 2013 If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. Filing 2012 taxes in 2013 TeleTax topics. Filing 2012 taxes in 2013 Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. Filing 2012 taxes in 2013 Refund information. Filing 2012 taxes in 2013 To check the status of your 2011 refund, call 1-800-829-1954 or 1-800-829-4477 (automated refund information 24 hours a day, 7 days a week). Filing 2012 taxes in 2013 Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. Filing 2012 taxes in 2013 If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Filing 2012 taxes in 2013 Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Filing 2012 taxes in 2013 If you check the status of your refund and are not given the date it will be issued, please wait until the next week before checking back. Filing 2012 taxes in 2013 Other refund information. Filing 2012 taxes in 2013 To check the status of a prior-year refund or amended return refund, call 1-800-829-1040. Filing 2012 taxes in 2013 Evaluating the quality of our telephone services. Filing 2012 taxes in 2013 To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. Filing 2012 taxes in 2013 One method is for a second IRS representative to listen in on or record random telephone calls. Filing 2012 taxes in 2013 Another is to ask some callers to complete a short survey at the end of the call. Filing 2012 taxes in 2013 Walk-in. Filing 2012 taxes in 2013 Many products and services are available on a walk-in basis. Filing 2012 taxes in 2013   Products. Filing 2012 taxes in 2013 You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Filing 2012 taxes in 2013 Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of products available to print from a CD or photocopy from reproducible proofs. Filing 2012 taxes in 2013 Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. Filing 2012 taxes in 2013 Services. Filing 2012 taxes in 2013 You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. Filing 2012 taxes in 2013 An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Filing 2012 taxes in 2013 If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. Filing 2012 taxes in 2013 No appointment is necessary—just walk in. Filing 2012 taxes in 2013 If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. Filing 2012 taxes in 2013 A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. Filing 2012 taxes in 2013 If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. Filing 2012 taxes in 2013 All other issues will be handled without an appointment. Filing 2012 taxes in 2013 To find the number of your local office, go to  www. Filing 2012 taxes in 2013 irs. Filing 2012 taxes in 2013 gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Filing 2012 taxes in 2013 Mail. Filing 2012 taxes in 2013 You can send your order for forms, instructions, and publications to the address below. Filing 2012 taxes in 2013 You should receive a response within 10 days after your request is received. Filing 2012 taxes in 2013  Internal Revenue Service 1201 N. Filing 2012 taxes in 2013 Mitsubishi Motorway Bloomington, IL 61705-6613 Taxpayer Advocate Service. Filing 2012 taxes in 2013   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Filing 2012 taxes in 2013 Our job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. Filing 2012 taxes in 2013 We offer free help to guide you through the often-confusing process of resolving tax problems that you haven’t been able to solve on your own. Filing 2012 taxes in 2013 Remember, the worst thing you can do is nothing at all. Filing 2012 taxes in 2013   TAS can help if you can’t resolve your problem with the IRS and: Your problem is causing financial difficulties for you, your family, or your business. Filing 2012 taxes in 2013 You face (or your business is facing) an immediate threat of adverse action. Filing 2012 taxes in 2013 You have tried repeatedly to contact the IRS but no one has responded, or the IRS has not responded to you by the date promised. Filing 2012 taxes in 2013   If you qualify for our help, we’ll do everything we can to get your problem resolved. Filing 2012 taxes in 2013 You will be assigned to one advocate who will be with you at every turn. Filing 2012 taxes in 2013 We have offices in every state, the District of Columbia, and Puerto Rico. Filing 2012 taxes in 2013 Although TAS is independent within the IRS, our advocates know how to work with the IRS to get your problems resolved. Filing 2012 taxes in 2013 And our services are always free. Filing 2012 taxes in 2013   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. Filing 2012 taxes in 2013 Our tax toolkit at www. Filing 2012 taxes in 2013 TaxpayerAdvocate. Filing 2012 taxes in 2013 irs. Filing 2012 taxes in 2013 gov can help you understand these rights. Filing 2012 taxes in 2013   If you think TAS might be able to help you, call your local advocate, whose number is in your phone book and on our website at www. Filing 2012 taxes in 2013 irs. Filing 2012 taxes in 2013 gov/advocate. Filing 2012 taxes in 2013 You can also call our toll-free number at 1-877-777-4778 or TTY/TDD 1-800-829-4059. Filing 2012 taxes in 2013   TAS also handles large-scale or systemic problems that affect many taxpayers. Filing 2012 taxes in 2013 If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Filing 2012 taxes in 2013 irs. Filing 2012 taxes in 2013 gov/advocate. Filing 2012 taxes in 2013 Low Income Taxpayer Clinics (LITCs). Filing 2012 taxes in 2013   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. Filing 2012 taxes in 2013 Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. Filing 2012 taxes in 2013 These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. Filing 2012 taxes in 2013 Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. Filing 2012 taxes in 2013 For more information and to find a clinic near you, see the LITC page on www. Filing 2012 taxes in 2013 irs. Filing 2012 taxes in 2013 gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. Filing 2012 taxes in 2013 This publication is also available by calling 1-800-829-3676 or at your local IRS office. Filing 2012 taxes in 2013 Free tax services. Filing 2012 taxes in 2013   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. Filing 2012 taxes in 2013 Learn about free tax information from the IRS, including publications, services, and education and assistance programs. Filing 2012 taxes in 2013 The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. Filing 2012 taxes in 2013 The majority of the information and services listed in this publication are available to you free of charge. Filing 2012 taxes in 2013 If there is a fee associated with a resource or service, it is listed in the publication. Filing 2012 taxes in 2013   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. Filing 2012 taxes in 2013 DVD for tax products. Filing 2012 taxes in 2013 You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. Filing 2012 taxes in 2013 Prior-year forms, instructions, and publications. Filing 2012 taxes in 2013 Tax Map: an electronic research tool and finding aid. Filing 2012 taxes in 2013 Tax law frequently asked questions. Filing 2012 taxes in 2013 Tax Topics from the IRS telephone response system. Filing 2012 taxes in 2013 Internal Revenue Code—Title 26 of the U. Filing 2012 taxes in 2013 S. Filing 2012 taxes in 2013 Code. Filing 2012 taxes in 2013 Links to other Internet based Tax Research Materials. Filing 2012 taxes in 2013 Fill-in, print, and save features for most tax forms. Filing 2012 taxes in 2013 Internal Revenue Bulletins. Filing 2012 taxes in 2013 Toll-free and email technical support. Filing 2012 taxes in 2013 Two releases during the year. Filing 2012 taxes in 2013  – The first release will ship the beginning of January 2012. Filing 2012 taxes in 2013  – The final release will ship the beginning of March 2012. Filing 2012 taxes in 2013 Purchase the DVD from National Technical Information Service (NTIS) at www. Filing 2012 taxes in 2013 irs. Filing 2012 taxes in 2013 gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee). Filing 2012 taxes in 2013 Prev  Up  Next   Home   More Online Publications