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Free File Taxes 2011

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Free File Taxes 2011

Free file taxes 2011 2. Free file taxes 2011   Entertainment Table of Contents Directly-Related Test Associated TestMeetings at conventions. Free file taxes 2011 50% LimitExceptions to the 50% Limit What Entertainment Expenses Are Deductible?A meal as a form of entertainment. Free file taxes 2011 Deduction may depend on your type of business. Free file taxes 2011 Exception for events that benefit charitable organizations. Free file taxes 2011 Food and beverages in skybox seats. Free file taxes 2011 What Entertainment Expenses Are Not Deductible?Out-of-pocket expenses. Free file taxes 2011 You may be able to deduct business-related entertainment expenses you have for entertaining a client, customer, or employee. Free file taxes 2011 The rules and definitions are summarized in Table 2-1 . Free file taxes 2011 You can deduct entertainment expenses only if they are both ordinary and necessary and meet one of the following tests. Free file taxes 2011 Directly-related test. Free file taxes 2011 Associated test. Free file taxes 2011 Both of these tests are explained later. Free file taxes 2011 An ordinary expense is one that is common and accepted in your trade or business. Free file taxes 2011 A necessary expense is one that is helpful and appropriate for your business. Free file taxes 2011 An expense does not have to be required to be considered necessary. Free file taxes 2011 The amount you can deduct for entertainment expenses may be limited. Free file taxes 2011 Generally, you can deduct only 50% of your unreimbursed entertainment expenses. Free file taxes 2011 This limit is discussed later under 50% Limit. Free file taxes 2011 Directly-Related Test To meet the directly-related test for entertainment expenses (including entertainment-related meals), you must show that: The main purpose of the combined business and entertainment was the active conduct of business, You did engage in business with the person during the entertainment period, and You had more than a general expectation of getting income or some other specific business benefit at some future time. Free file taxes 2011 Business is generally not considered to be the main purpose when business and entertainment are combined on hunting or fishing trips, or on yachts or other pleasure boats. Free file taxes 2011 Even if you show that business was the main purpose, you generally cannot deduct the expenses for the use of an entertainment facility. Free file taxes 2011 See Entertainment facilities under What Entertainment Expenses Are Not Deductible? later in this chapter. Free file taxes 2011 You must consider all the facts, including the nature of the business transacted and the reasons for conducting business during the entertainment. Free file taxes 2011 It is not necessary to devote more time to business than to entertainment. Free file taxes 2011 However, if the business discussion is only incidental to the entertainment, the entertainment expenses do not meet the directly-related test. Free file taxes 2011 Table 2-1. Free file taxes 2011 When Are Entertainment Expenses Deductible? General rule You can deduct ordinary and necessary expenses to entertain a client, customer, or employee if the expenses meet the directly-related test or the associated test. Free file taxes 2011 Definitions Entertainment includes any activity generally considered to provide entertainment, amusement, or recreation, and includes meals provided to a customer or client. Free file taxes 2011 An ordinary expense is one that is common and accepted in your trade or business. Free file taxes 2011 A necessary expense is one that is helpful and appropriate. Free file taxes 2011 Tests to be met Directly-related test Entertainment took place in a clear business setting, or Main purpose of entertainment was the active conduct of business, and You did engage in business with the person during the entertainment period, and You had more than a general expectation of getting income or some other specific business benefit. Free file taxes 2011   Associated test Entertainment is associated with your trade or business, and Entertainment is directly before or after a substantial business discussion. Free file taxes 2011 Other rules You cannot deduct the cost of your meal as an entertainment expense if you are claiming the meal as a travel expense. Free file taxes 2011 You cannot deduct expenses that are lavish or extravagant under the circumstances. Free file taxes 2011 You generally can deduct only 50% of your unreimbursed entertainment expenses (see 50% Limit ). Free file taxes 2011 You do not have to show that business income or other business benefit actually resulted from each entertainment expense. Free file taxes 2011 Clear business setting. Free file taxes 2011   If the entertainment takes place in a clear business setting and is for your business or work, the expenses are considered directly related to your business or work. Free file taxes 2011 The following situations are examples of entertainment in a clear business setting. Free file taxes 2011 Entertainment in a hospitality room at a convention where business goodwill is created through the display or discussion of business products. Free file taxes 2011 Entertainment that is mainly a price rebate on the sale of your products (such as a restaurant owner providing an occasional free meal to a loyal customer). Free file taxes 2011 Entertainment of a clear business nature occurring under circumstances where there is no meaningful personal or social relationship between you and the persons entertained. Free file taxes 2011 An example is entertainment of business and civic leaders at the opening of a new hotel or play when the purpose is to get business publicity rather than to create or maintain the goodwill of the persons entertained. Free file taxes 2011 Expenses not considered directly related. Free file taxes 2011   Entertainment expenses generally are not considered directly related if you are not there or in situations where there are substantial distractions that generally prevent you from actively conducting business. Free file taxes 2011 The following are examples of situations where there are substantial distractions. Free file taxes 2011 A meeting or discussion at a nightclub, theater, or sporting event. Free file taxes 2011 A meeting or discussion during what is essentially a social gathering, such as a cocktail party. Free file taxes 2011 A meeting with a group that includes persons who are not business associates at places such as cocktail lounges, country clubs, golf clubs, athletic clubs, or vacation resorts. Free file taxes 2011 Associated Test Even if your expenses do not meet the directly-related test, they may meet the associated test. Free file taxes 2011 To meet the associated test for entertainment expenses (including entertainment-related meals), you must show that the entertainment is: Associated with the active conduct of your trade or business, and Directly before or after a substantial business discussion (defined later). Free file taxes 2011 Associated with trade or business. Free file taxes 2011   Generally, an expense is associated with the active conduct of your trade or business if you can show that you had a clear business purpose for having the expense. Free file taxes 2011 The purpose may be to get new business or to encourage the continuation of an existing business relationship. Free file taxes 2011 Substantial business discussion. Free file taxes 2011   Whether a business discussion is substantial depends on the facts of each case. Free file taxes 2011 A business discussion will not be considered substantial unless you can show that you actively engaged in the discussion, meeting, negotiation, or other business transaction to get income or some other specific business benefit. Free file taxes 2011   The meeting does not have to be for any specified length of time, but you must show that the business discussion was substantial in relation to the meal or entertainment. Free file taxes 2011 It is not necessary that you devote more time to business than to entertainment. Free file taxes 2011 You do not have to discuss business during the meal or entertainment. Free file taxes 2011 Meetings at conventions. Free file taxes 2011   You are considered to have a substantial business discussion if you attend meetings at a convention or similar event, or at a trade or business meeting sponsored and conducted by a business or professional organization. Free file taxes 2011 However, your reason for attending the convention or meeting must be to further your trade or business. Free file taxes 2011 The organization that sponsors the convention or meeting must schedule a program of business activities that is the main activity of the convention or meeting. Free file taxes 2011 Directly before or after business discussion. Free file taxes 2011   If the entertainment is held on the same day as the business discussion, it is considered to be held directly before or after the business discussion. Free file taxes 2011   If the entertainment and the business discussion are not held on the same day, you must consider the facts of each case to see if the associated test is met. Free file taxes 2011 Among the facts to consider are the place, date, and duration of the business discussion. Free file taxes 2011 If you or your business associates are from out of town, you must also consider the dates of arrival and departure, and the reasons the entertainment and the discussion did not take place on the same day. Free file taxes 2011 Example. Free file taxes 2011 A group of business associates comes from out of town to your place of business to hold a substantial business discussion. Free file taxes 2011 If you entertain those business guests on the evening before the business discussion, or on the evening of the day following the business discussion, the entertainment generally is considered to be held directly before or after the discussion. Free file taxes 2011 The expense meets the associated test. Free file taxes 2011 50% Limit In general, you can deduct only 50% of your business-related meal and entertainment expenses. Free file taxes 2011 (If you are subject to the Department of Transportation's “hours of service” limits, you can deduct 80% of your business-related meal and entertainment expenses. Free file taxes 2011 See Individuals subject to “hours of service” limits , later. Free file taxes 2011 ) The 50% limit applies to employees or their employers, and to self-employed persons (including independent contractors) or their clients, depending on whether the expenses are reimbursed. Free file taxes 2011 Figure A summarizes the general rules explained in this section. Free file taxes 2011 The 50% limit applies to business meals or entertainment expenses you have while: Traveling away from home (whether eating alone or with others) on business, Entertaining customers at your place of business, a restaurant, or other location, or Attending a business convention or reception, business meeting, or business luncheon at a club. Free file taxes 2011 Included expenses. Free file taxes 2011   Expenses subject to the 50% limit include: Taxes and tips relating to a business meal or entertainment activity, Cover charges for admission to a nightclub, Rent paid for a room in which you hold a dinner or cocktail party, and Amounts paid for parking at a sports arena. Free file taxes 2011 However, the cost of transportation to and from a business meal or a business-related entertainment activity is not subject to the 50% limit. Free file taxes 2011 Figure A. Free file taxes 2011 Does the 50% Limit Apply to Your Expenses? There are exceptions to these rules. Free file taxes 2011 See Exceptions to the 50% Limit . Free file taxes 2011 Please click here for the text description of the image. Free file taxes 2011 Figure A. Free file taxes 2011 Does the 50% limit apply to Your Expenses?TAs for Figure A are: Notice 87-23; Form 2106 instructions Application of 50% limit. Free file taxes 2011   The 50% limit on meal and entertainment expenses applies if the expense is otherwise deductible and is not covered by one of the exceptions discussed later. Free file taxes 2011   The 50% limit also applies to certain meal and entertainment expenses that are not business related. Free file taxes 2011 It applies to meal and entertainment expenses you have for the production of income, including rental or royalty income. Free file taxes 2011 It also applies to the cost of meals included in deductible educational expenses. Free file taxes 2011 When to apply the 50% limit. Free file taxes 2011   You apply the 50% limit after determining the amount that would otherwise qualify for a deduction. Free file taxes 2011 You first have to determine the amount of meal and entertainment expenses that would be deductible under the other rules discussed in this publication. Free file taxes 2011 Example 1. Free file taxes 2011 You spend $200 for a business-related meal. Free file taxes 2011 If $110 of that amount is not allowable because it is lavish and extravagant, the remaining $90 is subject to the 50% limit. Free file taxes 2011 Your deduction cannot be more than $45 (50% × $90). Free file taxes 2011 Example 2. Free file taxes 2011 You purchase two tickets to a concert and give them to a client. Free file taxes 2011 You purchased the tickets through a ticket agent. Free file taxes 2011 You paid $200 for the two tickets, which had a face value of $80 each ($160 total). Free file taxes 2011 Your deduction cannot be more than $80 (50% × $160). Free file taxes 2011 Exceptions to the 50% Limit Generally, business-related meal and entertainment expenses are subject to the 50% limit. Free file taxes 2011 Figure A can help you determine if the 50% limit applies to you. Free file taxes 2011 Expenses not subject to 50% limit. Free file taxes 2011   Your meal or entertainment expense is not subject to the 50% limit if the expense meets one of the following exceptions. Free file taxes 2011 1 - Employee's reimbursed expenses. Free file taxes 2011   If you are an employee, you are not subject to the 50% limit on expenses for which your employer reimburses you under an accountable plan. Free file taxes 2011 Accountable plans are discussed in chapter 6. Free file taxes 2011 2 - Self-employed. Free file taxes 2011   If you are self-employed, your deductible meal and entertainment expenses are not subject to the 50% limit if all of the following requirements are met. Free file taxes 2011 You have these expenses as an independent contractor. Free file taxes 2011 Your customer or client reimburses you or gives you an allowance for these expenses in connection with services you perform. Free file taxes 2011 You provide adequate records of these expenses to your customer or client. Free file taxes 2011 (See chapter 5 . Free file taxes 2011 )   In this case, your client or customer is subject to the 50% limit on the expenses. Free file taxes 2011 Example. Free file taxes 2011 You are a self-employed attorney who adequately accounts for meal and entertainment expenses to a client who reimburses you for these expenses. Free file taxes 2011 You are not subject to the directly-related or associated test, nor are you subject to the 50% limit. Free file taxes 2011 If the client can deduct the expenses, the client is subject to the 50% limit. Free file taxes 2011 If you (as an independent contractor) have expenses for meals and entertainment related to providing services for a client but do not adequately account for and seek reimbursement from the client for those expenses, you are subject to the directly-related or associated test and to the 50% limit. Free file taxes 2011 3 - Advertising expenses. Free file taxes 2011   You are not subject to the 50% limit if you provide meals, entertainment, or recreational facilities to the general public as a means of advertising or promoting goodwill in the community. Free file taxes 2011 For example, neither the expense of sponsoring a television or radio show nor the expense of distributing free food and beverages to the general public is subject to the 50% limit. Free file taxes 2011 4 - Sale of meals or entertainment. Free file taxes 2011   You are not subject to the 50% limit if you actually sell meals, entertainment, goods and services, or use of facilities to the public. Free file taxes 2011 For example, if you run a nightclub, your expense for the entertainment you furnish to your customers, such as a floor show, is not subject to the 50% limit. Free file taxes 2011 5 - Charitable sports event. Free file taxes 2011   You are not subject to the 50% limit if you pay for a package deal that includes a ticket to a qualified charitable sports event. Free file taxes 2011 For the conditions the sports event must meet, see Exception for events that benefit charitable organizations under What Entertainment Expenses Are Deductible?, later. Free file taxes 2011 Individuals subject to “hours of service” limits. Free file taxes 2011   You can deduct a higher percentage of your meal expenses while traveling away from your tax home if the meals take place during or incident to any period subject to the Department of Transportation's “hours of service” limits. Free file taxes 2011 The percentage is 80%. Free file taxes 2011   Individuals subject to the Department of Transportation's “hours of service” limits include the following persons. Free file taxes 2011 Certain air transportation workers (such as pilots, crew, dispatchers, mechanics, and control tower operators) who are under Federal Aviation Administration regulations. Free file taxes 2011 Interstate truck operators and bus drivers who are under Department of Transportation regulations. Free file taxes 2011 Certain railroad employees (such as engineers, conductors, train crews, dispatchers, and control operations personnel) who are under Federal Railroad Administration regulations. Free file taxes 2011 Certain merchant mariners who are under Coast Guard regulations. Free file taxes 2011 What Entertainment Expenses Are Deductible? This section explains different types of entertainment expenses you may be able to deduct. Free file taxes 2011 Entertainment. Free file taxes 2011   Entertainment includes any activity generally considered to provide entertainment, amusement, or recreation. Free file taxes 2011 Examples include entertaining guests at nightclubs; at social, athletic, and sporting clubs; at theaters; at sporting events; on yachts; or on hunting, fishing, vacation, and similar trips. Free file taxes 2011   Entertainment also may include meeting personal, living, or family needs of individuals, such as providing meals, a hotel suite, or a car to customers or their families. Free file taxes 2011 A meal as a form of entertainment. Free file taxes 2011   Entertainment includes the cost of a meal you provide to a customer or client, whether the meal is a part of other entertainment or by itself. Free file taxes 2011 A meal expense includes the cost of food, beverages, taxes, and tips for the meal. Free file taxes 2011 To deduct an entertainment-related meal, you or your employee must be present when the food or beverages are provided. Free file taxes 2011    You cannot claim the cost of your meal both as an entertainment expense and as a travel expense. Free file taxes 2011    Meals sold in the normal course of your business are not considered entertainment. Free file taxes 2011 Deduction may depend on your type of business. Free file taxes 2011   Your kind of business may determine if a particular activity is considered entertainment. Free file taxes 2011 For example, if you are a dress designer and have a fashion show to introduce your new designs to store buyers, the show generally is not considered entertainment. Free file taxes 2011 This is because fashion shows are typical in your business. Free file taxes 2011 But, if you are an appliance distributor and hold a fashion show for the spouses of your retailers, the show generally is considered entertainment. Free file taxes 2011 Separating costs. Free file taxes 2011   If you have one expense that includes the costs of entertainment and other services (such as lodging or transportation), you must allocate that expense between the cost of entertainment and the cost of other services. Free file taxes 2011 You must have a reasonable basis for making this allocation. Free file taxes 2011 For example, you must allocate your expenses if a hotel includes entertainment in its lounge on the same bill with your room charge. Free file taxes 2011 Taking turns paying for meals or entertainment. Free file taxes 2011   If a group of business acquaintances takes turns picking up each others' meal or entertainment checks primarily for personal reasons, without regard to whether any business purposes are served, no member of the group can deduct any part of the expense. Free file taxes 2011 Lavish or extravagant expenses. Free file taxes 2011   You cannot deduct expenses for entertainment that are lavish or extravagant. Free file taxes 2011 An expense is not considered lavish or extravagant if it is reasonable considering the facts and circumstances. Free file taxes 2011 Expenses will not be disallowed just because they are more than a fixed dollar amount or take place at deluxe restaurants, hotels, nightclubs, or resorts. Free file taxes 2011 Allocating between business and nonbusiness. Free file taxes 2011   If you entertain business and nonbusiness individuals at the same event, you must divide your entertainment expenses between business and nonbusiness. Free file taxes 2011 You can deduct only the business part. Free file taxes 2011 If you cannot establish the part of the expense for each person participating, allocate the expense to each participant on a pro rata basis. Free file taxes 2011 Example. Free file taxes 2011 You entertain a group of individuals that includes yourself, three business prospects, and seven social guests. Free file taxes 2011 Only 4/11 of the expense qualifies as a business entertainment expense. Free file taxes 2011 You cannot deduct the expenses for the seven social guests because those costs are nonbusiness expenses. Free file taxes 2011 Trade association meetings. Free file taxes 2011   You can deduct entertainment expenses that are directly related to and necessary for attending business meetings or conventions of certain exempt organizations if the expenses of your attendance are related to your active trade or business. Free file taxes 2011 These organizations include business leagues, chambers of commerce, real estate boards, trade associations, and professional associations. Free file taxes 2011 Entertainment tickets. Free file taxes 2011   Generally, you cannot deduct more than the face value of an entertainment ticket, even if you paid a higher price. Free file taxes 2011 For example, you cannot deduct service fees you pay to ticket agencies or brokers or any amount over the face value of the tickets you pay to scalpers. Free file taxes 2011 Exception for events that benefit charitable organizations. Free file taxes 2011   Different rules apply when the cost of a ticket to a sports event benefits a charitable organization. Free file taxes 2011 You can take into account the full cost you pay for the ticket, even if it is more than the face value, if all of the following conditions apply. Free file taxes 2011 The event's main purpose is to benefit a qualified charitable organization. Free file taxes 2011 The entire net proceeds go to the charity. Free file taxes 2011 The event uses volunteers to perform substantially all the event's work. Free file taxes 2011    The 50% limit on entertainment does not apply to any expense for a package deal that includes a ticket to such a charitable sports event. Free file taxes 2011 Example 1. Free file taxes 2011 You purchase tickets to a golf tournament organized by the local volunteer fire company. Free file taxes 2011 All net proceeds will be used to buy new fire equipment. Free file taxes 2011 The volunteers will run the tournament. Free file taxes 2011 You can deduct the entire cost of the tickets as a business expense if they otherwise qualify as an entertainment expense. Free file taxes 2011 Example 2. Free file taxes 2011 You purchase tickets to a college football game through a ticket broker. Free file taxes 2011 After having a business discussion, you take a client to the game. Free file taxes 2011 Net proceeds from the game go to colleges that qualify as charitable organizations. Free file taxes 2011 However, since the colleges also pay individuals to perform services, such as coaching and recruiting, you can only use the face value of the tickets in determining your business deduction. Free file taxes 2011 Skyboxes and other private luxury boxes. Free file taxes 2011   If you rent a skybox or other private luxury box for more than one event at the same sports arena, you generally cannot deduct more than the price of a nonluxury box seat ticket. Free file taxes 2011   To determine whether a skybox has been rented for more than one event, count each game or other performance as one event. Free file taxes 2011 For example, renting a skybox for a series of playoff games is considered renting it for more than one event. Free file taxes 2011 All skyboxes you rent in the same arena, along with any rentals by related parties, are considered in making this determination. Free file taxes 2011   Related parties include: Family members (spouses, ancestors, and lineal descendants), Parties who have made a reciprocal arrangement involving the sharing of skyboxes, Related corporations, A partnership and its principal partners, and A corporation and a partnership with common ownership. Free file taxes 2011 Example. Free file taxes 2011 You pay $3,000 to rent a 10-seat skybox at Team Stadium for three baseball games. Free file taxes 2011 The cost of regular nonluxury box seats at each event is $30 a seat. Free file taxes 2011 You can deduct (subject to the 50% limit) $900 ((10 seats × $30 each) × 3 events). Free file taxes 2011 Food and beverages in skybox seats. Free file taxes 2011   If expenses for food and beverages are separately stated, you can deduct these expenses in addition to the amounts allowable for the skybox, subject to the requirements and limits that apply. Free file taxes 2011 The amounts separately stated for food and beverages must be reasonable. Free file taxes 2011 You cannot inflate the charges for food and beverages to avoid the limited deduction for skybox rentals. Free file taxes 2011 What Entertainment Expenses Are Not Deductible? This section explains different types of entertainment expenses you generally may not be able to deduct. Free file taxes 2011 Club dues and membership fees. Free file taxes 2011   You cannot deduct dues (including initiation fees) for membership in any club organized for: Business, Pleasure, Recreation, or Other social purpose. Free file taxes 2011 This rule applies to any membership organization if one of its principal purposes is either: To conduct entertainment activities for members or their guests, or To provide members or their guests with access to entertainment facilities, discussed later. Free file taxes 2011   The purposes and activities of a club, not its name, will determine whether or not you can deduct the dues. Free file taxes 2011 You cannot deduct dues paid to: Country clubs, Golf and athletic clubs, Airline clubs, Hotel clubs, and Clubs operated to provide meals under circumstances generally considered to be conducive to business discussions. Free file taxes 2011 Entertainment facilities. Free file taxes 2011   Generally, you cannot deduct any expense for the use of an entertainment facility. Free file taxes 2011 This includes expenses for depreciation and operating costs such as rent, utilities, maintenance, and protection. Free file taxes 2011   An entertainment facility is any property you own, rent, or use for entertainment. Free file taxes 2011 Examples include a yacht, hunting lodge, fishing camp, swimming pool, tennis court, bowling alley, car, airplane, apartment, hotel suite, or home in a vacation resort. Free file taxes 2011 Out-of-pocket expenses. Free file taxes 2011   You can deduct out-of-pocket expenses, such as for food and beverages, catering, gas, and fishing bait, that you provided during entertainment at a facility. Free file taxes 2011 These are not expenses for the use of an entertainment facility. Free file taxes 2011 However, these expenses are subject to the directly-related and associated tests and to the 50% limit , all discussed earlier. Free file taxes 2011 Expenses for spouses. Free file taxes 2011   You generally cannot deduct the cost of entertainment for your spouse or for the spouse of a customer. Free file taxes 2011 However, you can deduct these costs if you can show you had a clear business purpose, rather than a personal or social purpose, for providing the entertainment. Free file taxes 2011 Example. Free file taxes 2011 You entertain a customer. Free file taxes 2011 The cost is an ordinary and necessary business expense and is allowed under the entertainment rules. Free file taxes 2011 The customer's spouse joins you because it is impractical to entertain the customer without the spouse. Free file taxes 2011 You can deduct the cost of entertaining the customer's spouse. Free file taxes 2011 If your spouse joins the party because the customer's spouse is present, the cost of the entertainment for your spouse is also deductible. Free file taxes 2011 Gift or entertainment. Free file taxes 2011   Any item that might be considered either a gift or entertainment generally will be considered entertainment. Free file taxes 2011 However, if you give a customer packaged food or beverages that you intend the customer to use at a later date, treat it as a gift. Free file taxes 2011   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. Free file taxes 2011 You can treat the tickets as either a gift or entertainment, whichever is to your advantage. Free file taxes 2011   You can change your treatment of the tickets at a later date by filing an amended return. Free file taxes 2011 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. Free file taxes 2011   If you go with the customer to the event, you must treat the cost of the tickets as an entertainment expense. Free file taxes 2011 You cannot choose, in this case, to treat the tickets as a gift. Free file taxes 2011 Prev  Up  Next   Home   More Online Publications
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Consumer Protection Offices

City, county, regional, and state consumer offices offer a variety of important services. They might mediate complaints, conduct investigations, prosecute offenders of consumer laws, license and regulate professional service providers, provide educational materials and advocate for consumer rights. To save time, call before sending a written complaint. Ask if the office handles the type of complaint you have and if complaint forms are provided.

State Consumer Protection Offices

Wisconsin Department of Agriculture, Trade and Consumer Protection

Website: Wisconsin Department of Agriculture, Trade and Consumer Protection

Address: Wisconsin Department of Agriculture, Trade and Consumer Protection
Bureau of Consumer Protection
PO Box 8911
2811 Agriculture Dr.
Madison, WI 53708-8911

Phone Number: 608-224-4953

Toll-free: 1-800-422-7128 (WI)

TTY: 608-224-5058

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Banking Authorities

The officials listed in this section regulate and supervise state-chartered banks. Many of them handle or refer problems and complaints about other types of financial institutions as well. Some also answer general questions about banking and consumer credit. If you are dealing with a federally chartered bank, check Federal Agencies.

Department of Financial Institutions

Website: Department of Financial Institutions

Address: Department of Financial Institutions
Bureau of Consumer Affairs
PO Box 8041
Madison, WI 53708-8041

Phone Number: 608-264-7969

TTY: 608-266-8818

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Insurance Regulators

Each state has its own laws and regulations for each type of insurance. The officials listed in this section enforce these laws. Many of these offices can also provide you with information to help you make informed insurance buying decisions.

Office of the Commissioner of Insurance

Website: Office of the Commissioner of Insurance

Address: Office of the Commissioner of Insurance
125 S. Webster St.
Madison, WI 53703-3474

Phone Number: 608-266-3585

Toll-free: 1-800-236-8517 (WI)

TTY: 711 and ask for 608-266-3586

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Securities Administrators

Each state has its own laws and regulations for securities brokers and securities - including stocks, mutual funds, commodities, real estate, etc. The officials and agencies listed in this section enforce these laws and regulations. Many of these offices can also provide information to help you make informed investment decisions.

Department of Financial Institutions

Website: Department of Financial Institutions

Address: Department of Financial Institutions
Division of Securities
PO Box 1768
Madison, WI 53701-1768

Phone Number: 608-266-1064

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Utility Commissions

State Utility Commissions regulate services and rates for gas, electricity and telephones within your state. In some states, the utility commissions regulate other services such as water, transportation, and the moving of household goods. Many utility commissions handle consumer complaints. Sometimes, if a number of complaints are received about the same utility matter, they will conduct investigations.

Public Service Commission

Website: Public Service Commission

Address: Public Service Commission
Consumer Affairs Unit
PO Box 7854
Madison, WI 53707-7854

Phone Number: 608-266-2001

Toll-free: 1-800-225-7729

TTY: 608-267-1479

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The Free File Taxes 2011

Free file taxes 2011 Publication 547(SP) - Introductory Material Table of Contents Qué Hay de Nuevo Recordatorios IntroductionCómo pedir formularios y publicaciones. Free file taxes 2011 Preguntas sobre los impuestos. Free file taxes 2011 Useful Items - You may want to see: Qué Hay de Nuevo Nueva Sección C en el Formulario 4684 para esquemas de inversión de tipo Ponzi (Ponzi-type schemes). Free file taxes 2011  La Sección C del Formulario 4684 (disponible en inglés) es nueva para el año 2013. Free file taxes 2011 Usted debe completar la Seción C si está reclamando una deducción de pérdida por robo debido a un esquema de inversión de tipo Ponzi (Ponzi-type scheme) y estará usando el Procedimiento Tributario (Revenue Procedure) 2009-20, según modificado por el Procedimiento Tributario (Revenue Procedure) 2011-58. Free file taxes 2011 La Sección C del Formulario 4864 reemplaza el Anexo A del Procedimiento Tributario (Revenue Procedure) 2009-20. Free file taxes 2011 No necesita completar el Anexo A. Free file taxes 2011 Para más información, vea Pérdidas provenientes de esquemas de inversión de tipo Ponzi (Ponzi-type schemes) , más adelante. Free file taxes 2011 Recordatorios Acontecimientos futuros. Free file taxes 2011  Si desea obtener la información más reciente sobre los acontecimientos relacionados con la Publicación 547(SP), tal como legislación promulgada después que ésta fue impresa, acceda a www. Free file taxes 2011 irs. Free file taxes 2011 gov/Spanish/About-Publication-547(SP). Free file taxes 2011 Fotografías de niños desaparecidos. Free file taxes 2011  El Servicio de Impuestos Internos (IRS, por sus siglas en inglés) se enorgullece en colaborar con el Centro Nacional de Niños Desaparecidos y Explotados (National Center for Missing and Exploited Children). Free file taxes 2011 En esta publicación, pueden aparecer fotografías de niños desaparecidos que han sido seleccionadas por el Centro. Free file taxes 2011 Estas fotografías aparecen en páginas que de otra manera estarían en blanco. Free file taxes 2011 Usted puede ayudar a que estos niños regresen a sus hogares si identifica alguno de ellos y llama gratis al 1-800-THE-LOST (1-800-843-5678). Free file taxes 2011 Introduction Esta publicación explica el trato tributario de casos de hechos fortuitos, robos y pérdidas de depósitos monetarios. Free file taxes 2011 Un hecho fortuito ocurre cuando su propiedad resulta dañada por causa de algún desastre, como por ejemplo, una tormenta, un incendio, un accidente automovilístico u otro suceso de esta índole. Free file taxes 2011 Un robo ocurre cuando alguien hurta sus bienes. Free file taxes 2011 La pérdida de depósitos monetarios ocurre cuando su institución bancaria se declara insolvente o en quiebra (bancarrota). Free file taxes 2011 Esta publicación aborda los siguientes temas: Definiciones de hecho fortuito, robo y pérdida de depósitos monetarios. Free file taxes 2011 Cómo calcular el monto de su pérdida o ganancia. Free file taxes 2011 Cómo se tratan tributariamente seguros y otros reembolsos que reciba. Free file taxes 2011 Límites de la deducción. Free file taxes 2011 Cómo y cuándo declarar un caso de hecho fortuito o robo. Free file taxes 2011 Reglas especiales para pérdidas en zonas de desastre. Free file taxes 2011 Formularios que tiene que presentar. Free file taxes 2011   Normalmente, si es víctima de un hecho fortuito o robo, tiene que presentar el Formulario 4684 (disponible sólo en inglés). Free file taxes 2011 Asimismo, es posible que tenga que presentar uno o más de los siguientes formularios (todos en inglés): Anexo A (Formulario 1040). Free file taxes 2011 Formulario 1040NR, Anexo A (para extranjeros no residentes). Free file taxes 2011 Anexo D. Free file taxes 2011 Formulario 4797. Free file taxes 2011 Para información adicional sobre qué formulario utilizar, vea más adelante la sección sobre Cómo Declarar Pérdidas y Ganancias . Free file taxes 2011 Expropiaciones forzosas. Free file taxes 2011   Para obtener información sobre expropiaciones forzosas de propiedades, vea el tema Involuntary Conversions (Conversiones involuntarias) en el capítulo 1 de la Publicación 544, Sales and Other Dispositions of Assets (Ventas y otras enajenaciones de activos), en inglés. Free file taxes 2011 Registros para el cálculo de pérdidas por hecho fortuito y robo. Free file taxes 2011   La Publicación 584SP, Registro de Pérdidas por Hechos Fortuitos (Imprevistos), Desastres y Robos (Propiedad de uso Personal) está a su disposición para ayudarle a hacer una lista de artículos de sus bienes de uso personal que hayan sido robados o dañados y calcular su pérdida. Free file taxes 2011 En dicha publicación se incluyen tablas para ayudarle a calcular el monto de las pérdidas de su vivienda, artículos de la misma y vehículos motorizados. Free file taxes 2011   La Publicación 584-B, Business Casualty, Disaster, and Theft Loss Workbook (Registro de pérdidas por hechos fortuitos, desastres y robos de propiedad de uso comercial), en inglés puede ayudarle a hacer una lista de artículos que hayan sido robados o dañados en su empresa o bienes de generación de ingresos, y calcular su pérdida. Free file taxes 2011 Comentarios y sugerencias. Free file taxes 2011   Agradecemos sus comentarios y sugerencias sobre esta publicación para ediciones futuras. Free file taxes 2011   Puede escribirnos a la siguiente dirección: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Free file taxes 2011 NW, IR-6526 Washington, DC 20224   Contestamos gran parte de correspondencia por teléfono. Free file taxes 2011 Por lo tanto, nos sería útil si en su correspondencia incluye el número telefónico con su código de área donde podemos ubicarlo durante el día. Free file taxes 2011   Puede enviarnos comentarios a través de www. Free file taxes 2011 irs. Free file taxes 2011 gov/formspubs, pulsando sobre “ Comment on Tax Forms and Publications ” (Comentarios sobre formularios y publicaciones tributarios) bajo el título “ Information about ” (Información sobre), en inglés. Free file taxes 2011   Aunque no podemos contestar cada uno de los comentarios, agradecemos su opinión y tendremos en cuenta sus comentarios cuando revisemos nuestros productos. Free file taxes 2011 Cómo pedir formularios y publicaciones. Free file taxes 2011   Visite el sitio web del IRS www. Free file taxes 2011 irs. Free file taxes 2011 gov/espanol y pulse sobre el enlace “Formularios y Publicaciones” para descargar formularios y publicaciones. Free file taxes 2011 Llame al 1-800-829-3676 o escriba a la dirección que aparece a continuación y recibirá respuesta a los 10 días de que el IRS reciba su solicitud: Internal Revenue Service 1201 N. Free file taxes 2011 Mitsubishi Motorway Bloomington, IL 61705-6613 Preguntas sobre los impuestos. Free file taxes 2011   Si tiene alguna pregunta acerca de sus impuestos, consulte la información disponible en IRS. Free file taxes 2011 gov/espanol o llame al número 1-800-829-1040. Free file taxes 2011 No podemos contestar preguntas sobre impuestos enviadas a las direcciones anteriores. Free file taxes 2011 Useful Items - You may want to see: Publicación 523 Selling Your Home (Venta de su vivienda), en inglés 525 Taxable and Nontaxable Income (Ingresos tributables y no tributables), en inglés 550 Investment Income and Expenses (Ingresos y gastos de inversiones), en inglés 551 Basis of Assets (Base de activos), en inglés 584SP Registro de Pérdidas por Hechos Fortuitos (Imprevistos), Desastres y Robos (Propiedad de Uso Personal) 584-B Business Casualty, Disaster, and Theft Loss Workbook (Registro de pérdidas por hechos fortuitos, desastres y robos comerciales), en inglés  Formulario (e Instrucciones) Anexo A (Formulario 1040) Itemized Deductions (Deducciones detalladas), en inglés Anexo A (Formulario 1040NR) Itemized Deductions (for nonresident aliens) (Deducciones detalladas (para extranjeros no residentes)), en inglés Anexo D (Formulario 1040) Capital Gains and Losses (Pérdidas y ganancias de capital), en inglés 4684 Casualties and Thefts (Hechos fortuitos y robos), en inglés 4797 Sales of Business Property (Ventas de bienes comerciales), en inglés  Para más información sobre cómo obtener publicaciones y formularios, vea la sección Cómo Obtener Ayuda con los Impuestos al final de esta publicación. 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