E Filing Income Tax1040x Forms To PrintFile 1040ezIrs Gov Free File 2011Tax Filing For 20121040ez 2012 InstructionsFile 2012 Taxes OnlineAmend My 2011 TaxesFile State Tax Online FreeFile An Extension For 2012 TaxesCan I Efile A 2012 Tax Return2009 1040 Tax FormTax Cut FreeAmended 1040 Form2013 Tax Forms 1040ezIrs Tax Forms 2011H&r Block Printable CouponIrs 1040xFile 1040ez FormFederal Tax Filing2012 Irs Forms 10401040ez Printable Tax FormsFile Tax1040 Ez 2010 Form1040 Income Tax Forms2012 1040ez FormHow To File State Return For Free2013 1040ez FormMinimum Income To File TaxesFile 2007 Taxes FreeFiling 1040nr EzFree Irs Form 1040ezTax Breaks For UnemployedH And R Block FreeIrs FormsWho Can Use 1040ezDownload A 1040ez Federal Tax FormFree State Tax Filing Online2012 Tax Forms 1040 EzAmending Federal Tax Return
Hnr block Part Six - Cómo Calcular los Impuestos y Créditos Los ocho capítulos de esta sección explican cómo calcular sus impuestos y cómo calcular los impuestos de determinados hijos con ingresos no derivados del trabajo de $2,000 o más. Hnr block Explican también créditos tributarios que, a diferencia de las deducciones, se restan directamente de los impuestos y los disminuyen, dólar por dólar. Hnr block El capítulo 36 trata sobre el crédito por ingreso del trabajo y el capítulo 37 abarca una amplia gama de otros créditos, como por ejemplo, el crédito por adopción. Hnr block Table of Contents 30. Hnr block Cómo Calcular los ImpuestosIntroduction Cómo Calcular los Impuestos Impuesto Mínimo Alternativo (AMT) Impuestos Calculados por el IRS Cómo Presentar la Declaración 31. Hnr block Impuesto sobre Ingresos No Derivados del Trabajo de Determinados Hijos¿Que Hay de Nuevo? Introduction Useful Items - You may want to see: Cómo Saber si se Tiene que Utilizar la Declaración del Padre o de la MadrePadres que no Presentan la Declaración Conjunta Elección de los Padres de Declarar los Intereses y Dividendos del HijoConsecuencias de Incluir los Ingresos del Hijo Cómo Calcular los Ingresos del Hijo Cómo Calcular el Impuesto Adicional Impuesto para Determinados Hijos con Ingresos No Derivados del TrabajoCómo Facilitar Información sobre los Padres (líneas A-C del Formulario 8615) Paso 1. Hnr block Cómo Calcular los Ingresos Netos No Derivados del Trabajo del Hijo (Parte I del Formulario 8615) Paso 2. Hnr block Cómo Calcular el Impuesto Provisional a la Tasa Impositiva de los Padres (Parte II del Formulario 8615) Paso 3. Hnr block Cómo Calcular el Impuesto del Hijo (Parte III del Formulario 8615) 32. Hnr block Crédito por Gastos del Cuidado de Menores y DependientesRecordatorios Introduction Useful Items - You may want to see: Requisitos Para Reclamar el CréditoRequisitos de la Persona Calificada Requisito del Ingreso del Trabajo Requisito de Gastos Relacionados con el Trabajo Requisito de la Declaración Conjunta Requisito de Identificación del Proveedor de Cuidados Cómo Calcular el CréditoCómo Calcular el Total de los Gastos Relacionados con el Trabajo Límite del Ingreso del Trabajo Límite de Dinero Cantidad de Crédito Cómo Reclamar el CréditoCrédito tributario no reembolsable. Hnr block Impuestos sobre la Nómina para Empleadores de Empleados Domésticos 33. Hnr block Crédito para Ancianos o Personas IncapacitadasIntroduction Useful Items - You may want to see: ¿Reúne los Requisitos del Crédito?Persona que Reúne los Requisitos Límites sobre los Ingresos Cómo Reclamar el CréditoEl Crédito Calculado por el IRS El Crédito Calculado por Usted Mismo 34. Hnr block Crédito Tributario por HijosIntroduction Useful Items - You may want to see: Hijo Calificado Cantidad de CréditoLímites del Crédito Cómo Reclamar el Crédito Crédito Tributario Adicional por Hijos Cómo Completar el Anexo 8812 (Formulario 1040A o Formulario 1040)Parte I Partes II a IV 35. Hnr block Créditos Tributarios por EstudiosIntroduction Useful Items - You may want to see: ¿Quién Puede Reclamar un Crédito Tributario por Estudios? Gastos de Estudios CalificadosNo se Permite Beneficio Doble Ajustes a los Gastos de Estudios Calificados 36. Hnr block Crédito por Ingreso del Trabajo (EIC) Qué Hay de Nuevo Recordatorios Introduction Useful Items - You may want to see: ¿Reúne los Requisitos para el Crédito?Si se Hizo una Solicitud Indebida del Crédito en un Año Anterior Parte A. Hnr block Requisitos para TodosRequisito 1. Hnr block Tiene que Tener Ingresos Brutos Ajustados Inferiores a: Requisito 2. Hnr block Tiene que tener un número de Seguro Social válido Requisito 3. Hnr block Su Estado Civil para Efectos de la Declaración no Puede Ser Casado que Presenta la Declaración por Separado Requisito 4. Hnr block Tiene que Ser Ciudadano o Extranjero Residente de los Estados Unidos Durante Todo el Año Requisito 5. Hnr block No Puede Presentar el Formulario 2555 ni el Formulario 2555-EZ Requisito 6. Hnr block Tiene que Tener Ingresos de Inversiones de $3,300 o Menos Requisito 7. Hnr block Tiene que Haber Recibido Ingresos del Trabajo Parte B. Hnr block Requisitos si Tiene un Hijo CalificadoRequisito 8. Hnr block Su Hijo Tiene que Cumplir los Requisitos de Parentesco, Edad, Residencia y de la Declaración Conjunta Requisito 9. Hnr block Para Reclamar el Crédito por Ingreso del Trabajo, Sólo una Persona Puede Basarse en el Hijo Calificado de Usted Requisito 10. Hnr block Otro Contribuyente no Puede Reclamarlo a Usted como Hijo Calificado Parte C. Hnr block Requisitos si no Tiene un Hijo CalificadoRequisito 11. Hnr block Tiene que Tener por lo Menos 25 Años pero Menos de 65 Años Requisito 12. Hnr block No Puede Ser el Dependiente de Otra Persona Requisito 13. Hnr block Otro Contribuyente no Puede Reclamarlo a Usted como Hijo Calificado Requisito 14. Hnr block Tiene que Haber Vivido en los Estados Unidos durante más de la Mitad del Año Parte D. Hnr block Cómo Calcular y Reclamar el Crédito por Ingreso del TrabajoRequisito 15. Hnr block Su Ingreso del Trabajo Tiene que Ser Menos de: El IRS Puede Calcularle el Crédito por Ingreso del Trabajo Cómo Calcular Usted Mismo el Crédito por Ingreso del Trabajo EjemplosEjemplo 1. Hnr block Juan y Julia Martínez (Formulario 1040A) Ejemplo 2. Hnr block Carla Robles (Formulario 1040EZ) 37. Hnr block Otros CréditosQué Hay de Nuevo Introduction Useful Items - You may want to see: Créditos no ReembolsablesCrédito por Adopción Crédito por Vehículo Motorizado Alternativo Crédito por Bienes de Reabastecimiento de Vehículos con Combustible Alternativo Crédito para Titulares de Bonos de Crédito Tributario Crédito por Impuestos Extranjeros Crédito por Intereses Hipotecarios Crédito no Reembolsable del Impuesto Mínimo de Años Anteriores Crédito por Vehículos Enchufables con Motor de Dirección Eléctrica Créditos por Energía de la Propiedad Residencial Crédito por Aportaciones a Cuentas de Ahorro para la Jubilación (Crédito del Ahorrador) Créditos ReembolsablesCrédito por el Impuesto sobre Ganancias de Capital no Distribuidas Crédito Tributario por Cobertura del Seguro Médico Crédito por Retención en Exceso del Impuesto del Seguro Social o del Impuesto de la Jubilación Ferroviaria Prev Up Next Home More Online Publications
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The Hnr Block
Hnr block 5. Hnr block Recordkeeping Table of Contents How To Prove ExpensesWhat Are Adequate Records? What If I Have Incomplete Records? Separating and Combining Expenses How Long To Keep Records and Receipts Examples of Records If you deduct travel, entertainment, gift, or transportation expenses, you must be able to prove (substantiate) certain elements of expense. Hnr block This chapter discusses the records you need to keep to prove these expenses. Hnr block If you keep timely and accurate records, you will have support to show the IRS if your tax return is ever examined. Hnr block You will also have proof of expenses that your employer may require if you are reimbursed under an accountable plan. Hnr block These plans are discussed in chapter 6 under Reimbursements . Hnr block How To Prove Expenses Table 5-1 is a summary of records you need to prove each expense discussed in this publication. Hnr block You must be able to prove the elements listed across the top portion of the chart. Hnr block You prove them by having the information and receipts (where needed) for the expenses listed in the first column. Hnr block You cannot deduct amounts that you approximate or estimate. Hnr block You should keep adequate records to prove your expenses or have sufficient evidence that will support your own statement. Hnr block You must generally prepare a written record for it to be considered adequate. Hnr block This is because written evidence is more reliable than oral evidence alone. Hnr block However, if you prepare a record on a computer, it is considered an adequate record. Hnr block What Are Adequate Records? You should keep the proof you need in an account book, diary, log, statement of expense, trip sheets, or similar record. Hnr block You should also keep documentary evidence that, together with your record, will support each element of an expense. Hnr block Documentary evidence. Hnr block You generally must have documentary evidence, such as receipts, canceled checks, or bills, to support your expenses. Hnr block Exception. Hnr block Documentary evidence is not needed if any of the following conditions apply. Hnr block You have meals or lodging expenses while traveling away from home for which you account to your employer under an accountable plan, and you use a per diem allowance method that includes meals and/or lodging. Hnr block ( Accountable plans and per diem allowances are discussed in chapter 6. Hnr block ) Your expense, other than lodging, is less than $75. Hnr block You have a transportation expense for which a receipt is not readily available. Hnr block Adequate evidence. Hnr block Documentary evidence ordinarily will be considered adequate if it shows the amount, date, place, and essential character of the expense. Hnr block For example, a hotel receipt is enough to support expenses for business travel if it has all of the following information. Hnr block The name and location of the hotel. Hnr block The dates you stayed there. Hnr block Separate amounts for charges such as lodging, meals, and telephone calls. Hnr block A restaurant receipt is enough to prove an expense for a business meal if it has all of the following information. Hnr block The name and location of the restaurant. Hnr block The number of people served. Hnr block The date and amount of the expense. Hnr block If a charge is made for items other than food and beverages, the receipt must show that this is the case. Hnr block Canceled check. Hnr block A canceled check, together with a bill from the payee, ordinarily establishes the cost. Hnr block However, a canceled check by itself does not prove a business expense without other evidence to show that it was for a business purpose. Hnr block Duplicate information. Hnr block You do not have to record information in your account book or other record that duplicates information shown on a receipt as long as your records and receipts complement each other in an orderly manner. Hnr block You do not have to record amounts your employer pays directly for any ticket or other travel item. Hnr block However, if you charge these items to your employer, through a credit card or otherwise, you must keep a record of the amounts you spend. Hnr block Timely-kept records. Hnr block You should record the elements of an expense or of a business use at or near the time of the expense or use and support it with sufficient documentary evidence. Hnr block A timely-kept record has more value than a statement prepared later when generally there is a lack of accurate recall. Hnr block You do not need to write down the elements of every expense on the day of the expense. Hnr block If you maintain a log on a weekly basis that accounts for use during the week, the log is considered a timely-kept record. Hnr block If you give your employer, client, or customer an expense account statement, it can also be considered a timely-kept record. Hnr block This is true if you copy it from your account book, diary, log, statement of expense, trip sheets, or similar record. Hnr block Proving business purpose. Hnr block You must generally provide a written statement of the business purpose of an expense. Hnr block However, the degree of proof varies according to the circumstances in each case. Hnr block If the business purpose of an expense is clear from the surrounding circumstances, then you do not need to give a written explanation. Hnr block Example. Hnr block If you are a sales representative who calls on customers on an established sales route, you do not have to give a written explanation of the business purpose for traveling that route. Hnr block You can satisfy the requirements by recording the length of the delivery route once, the date of each trip at or near the time of the trips, and the total miles you drove the car during the tax year. Hnr block You could also establish the date of each trip with a receipt, record of delivery, or other documentary evidence. Hnr block Confidential information. Hnr block You do not need to put confidential information relating to an element of a deductible expense (such as the place, business purpose, or business relationship) in your account book, diary, or other record. Hnr block However, you do have to record the information elsewhere at or near the time of the expense and have it available to fully prove that element of the expense. Hnr block What If I Have Incomplete Records? If you do not have complete records to prove an element of an expense, then you must prove the element with: Your own written or oral statement containing specific information about the element, and Other supporting evidence that is sufficient to establish the element. Hnr block If the element is the description of a gift, or the cost, time, place, or date of an expense, the supporting evidence must be either direct evidence or documentary evidence. Hnr block Direct evidence can be written statements or the oral testimony of your guests or other witnesses setting forth detailed information about the element. Hnr block Documentary evidence can be receipts, paid bills, or similar evidence. Hnr block If the element is either the business relationship of your guests or the business purpose of the amount spent, the supporting evidence can be circumstantial rather than direct. Hnr block For example, the nature of your work, such as making deliveries, provides circumstantial evidence of the use of your car for business purposes. Hnr block Invoices of deliveries establish when you used the car for business. Hnr block Table 5-1. Hnr block How To Prove Certain Business Expenses IF you have expenses for . Hnr block . Hnr block THEN you must keep records that show details of the following elements . Hnr block . Hnr block . Hnr block Amount Time Place or Description Business Purpose Business Relationship Travel Cost of each separate expense for travel, lodging, and meals. Hnr block Incidental expenses may be totaled in reasonable categories such as taxis, fees and tips, etc. Hnr block Dates you left and returned for each trip and number of days spent on business. Hnr block Destination or area of your travel (name of city, town, or other designation). Hnr block Purpose: Business purpose for the expense or the business benefit gained or expected to be gained. Hnr block Relationship: N/A Entertainment Cost of each separate expense. Hnr block Incidental expenses such as taxis, telephones, etc. Hnr block , may be totaled on a daily basis. Hnr block Date of entertainment. Hnr block (Also see Business Purpose. Hnr block ) Name and address or location of place of entertainment. Hnr block Type of entertainment if not otherwise apparent. Hnr block (Also see Business Purpose. Hnr block ) Purpose: Business purpose for the expense or the business benefit gained or expected to be gained. Hnr block For entertainment, the nature of the business discussion or activity. Hnr block If the entertainment was directly before or after a business discussion: the date, place, nature, and duration of the business discussion, and the identities of the persons who took part in both the business discussion and the entertainment activity. Hnr block Relationship: Occupations or other information (such as names, titles, or other designations) about the recipients that shows their business relationship to you. Hnr block For entertainment, you must also prove that you or your employee was present if the entertainment was a business meal. Hnr block Gifts Cost of the gift. Hnr block Date of the gift. Hnr block Description of the gift. Hnr block Transportation Cost of each separate expense. Hnr block For car expenses, the cost of the car and any improvements, the date you started using it for business, the mileage for each business use, and the total miles for the year. Hnr block Date of the expense. Hnr block For car expenses, the date of the use of the car. Hnr block Your business destination. Hnr block Purpose: Business purpose for the expense. Hnr block Relationship: N/A Sampling. Hnr block You can keep an adequate record for parts of a tax year and use that record to prove the amount of business or investment use for the entire year. Hnr block You must demonstrate by other evidence that the periods for which an adequate record is kept are representative of the use throughout the tax year. Hnr block Example. Hnr block You use your car to visit the offices of clients, meet with suppliers and other subcontractors, and pick up and deliver items to clients. Hnr block There is no other business use of the car, but you and your family use the car for personal purposes. Hnr block You keep adequate records during the first week of each month that show that 75% of the use of the car is for business. Hnr block Invoices and bills show that your business use continues at the same rate during the later weeks of each month. Hnr block Your weekly records are representative of the use of the car each month and are sufficient evidence to support the percentage of business use for the year. Hnr block Exceptional circumstances. Hnr block You can satisfy the substantiation requirements with other evidence if, because of the nature of the situation in which an expense is made, you cannot get a receipt. Hnr block This applies if all the following are true. Hnr block You were unable to obtain evidence for an element of the expense or use that completely satisfies the requirements explained earlier under What Are Adequate Records . Hnr block You are unable to obtain evidence for an element that completely satisfies the two rules listed earlier under What If I Have Incomplete Records . Hnr block You have presented other evidence for the element that is the best proof possible under the circumstances. Hnr block Destroyed records. Hnr block If you cannot produce a receipt because of reasons beyond your control, you can prove a deduction by reconstructing your records or expenses. Hnr block Reasons beyond your control include fire, flood, and other casualties. Hnr block Table 5-2. Hnr block Daily Business Mileage and Expense Log Name: Odometer Readings Expenses Date Destination (City, Town, or Area) Business Purpose Start Stop Miles this trip Type (Gas, oil, tolls, etc. Hnr block ) Amount Weekly Total Total Year-to-Date Separating and Combining Expenses This section explains when expenses must be kept separate and when expenses can be combined. Hnr block Separating expenses. Hnr block Each separate payment is generally considered a separate expense. Hnr block For example, if you entertain a customer or client at dinner and then go to the theater, the dinner expense and the cost of the theater tickets are two separate expenses. Hnr block You must record them separately in your records. Hnr block Season or series tickets. Hnr block If you buy season or series tickets for business use, you must treat each ticket in the series as a separate item. Hnr block To determine the cost of individual tickets, divide the total cost (but not more than face value) by the number of games or performances in the series. Hnr block You must keep records to show whether you use each ticket as a gift or entertainment. Hnr block Also, you must be able to prove the cost of nonluxury box seat tickets if you rent a skybox or other private luxury box for more than one event. Hnr block See Entertainment tickets in chapter 2. Hnr block Combining items. Hnr block You can make one daily entry in your record for reasonable categories of expenses. Hnr block Examples are taxi fares, telephone calls, or other incidental travel costs. Hnr block Meals should be in a separate category. Hnr block You can include tips for meal-related services with the costs of the meals. Hnr block Expenses of a similar nature occurring during the course of a single event are considered a single expense. Hnr block For example, if during entertainment at a cocktail lounge, you pay separately for each serving of refreshments, the total expense for the refreshments is treated as a single expense. Hnr block Car expenses. Hnr block You can account for several uses of your car that can be considered part of a single use, such as a round trip or uninterrupted business use, with a single record. Hnr block Minimal personal use, such as a stop for lunch on the way between two business stops, is not an interruption of business use. Hnr block Example. Hnr block You make deliveries at several different locations on a route that begins and ends at your employer's business premises and that includes a stop at the business premises between two deliveries. Hnr block You can account for these using a single record of miles driven. Hnr block Gift expenses. Hnr block You do not always have to record the name of each recipient of a gift. Hnr block A general listing will be enough if it is evident that you are not trying to avoid the $25 annual limit on the amount you can deduct for gifts to any one person. Hnr block For example, if you buy a large number of tickets to local high school basketball games and give one or two tickets to each of many customers, it is usually enough to record a general description of the recipients. Hnr block Allocating total cost. Hnr block If you can prove the total cost of travel or entertainment but you cannot prove how much it cost for each person who participated in the event, you may have to allocate the total cost among you and your guests on a pro rata basis. Hnr block To do so, you must establish the number of persons who participated in the event. Hnr block An allocation would be needed, for example, if you did not have a business relationship with all of your guests. Hnr block See Allocating between business and nonbusiness in chapter 2. Hnr block If your return is examined. Hnr block If your return is examined, you may have to provide additional information to the IRS. Hnr block This information could be needed to clarify or to establish the accuracy or reliability of information contained in your records, statements, testimony, or documentary evidence before a deduction is allowed. Hnr block THIS IS NOT AN OFFICIAL INTERNAL REVENUE FORM Table 5-3. Hnr block Weekly Traveling Expense and Entertainment Record From: To: Name: Expenses Sunday Monday Tuesday Wednesday Thursday Friday Saturday Total 1. Hnr block Travel Expenses: Airlines Excess Baggage Bus – Train Cab and Limousine Tips Porter 2. Hnr block Meals and Lodging: Breakfast Lunch Dinner Hotel and Motel (Detail in Schedule B) 3. Hnr block Entertainment (Detail in Schedule C) 4. Hnr block Other Expenses: Postage Telephone & Telegraph Stationery & Printing Stenographer Sample Room Advertising Assistant(s) Trade Shows 5. Hnr block Car Expenses: (List all car expenses - the division between business and personal expenses may be made at the end of the year. Hnr block ) (Detail mileage in Schedule A. Hnr block ) Gas, oil, lube, wash Repairs, parts Tires, supplies Parking fees, tolls 6. Hnr block Other (Identify) Total Note: Attach receipted bills for (1) ALL lodging and (2) any other expenses of $75. Hnr block 00 or more. Hnr block Schedule A – Car Mileage: End Start Total Business Mileage Schedule B – Lodging Hotel or Motel Name City Schedule C – Entertainment Date Item Place Amount Business Purpose Business Relationship WEEKLY REIMBURSEMENTS: Travel and transportation expenses Other reimbursements TOTAL How Long To Keep Records and Receipts You must keep records as long as they may be needed for the administration of any provision of the Internal Revenue Code. Hnr block Generally, this means you must keep records that support your deduction (or an item of income) for 3 years from the date you file the income tax return on which the deduction is claimed. Hnr block A return filed early is considered filed on the due date. Hnr block For a more complete explanation of how long to keep records, see Publication 583, Starting a Business and Keeping Records. Hnr block You must keep records of the business use of your car for each year of the recovery period. Hnr block See More-than-50%-use test in chapter 4 under Depreciation Deduction. Hnr block Reimbursed for expenses. Hnr block Employees who give their records and documentation to their employers and are reimbursed for their expenses generally do not have to keep copies of this information. Hnr block However, you may have to prove your expenses if any of the following conditions apply. Hnr block You claim deductions for expenses that are more than reimbursements. Hnr block Your expenses are reimbursed under a nonaccountable plan. Hnr block Your employer does not use adequate accounting procedures to verify expense accounts. Hnr block You are related to your employer as defined under Per Diem and Car Allowances , in chapter 6. Hnr block Reimbursements , adequate accounting , and nonaccountable plans are discussed in chapter 6. Hnr block Examples of Records Table 5-2 and Table 5-3 are examples of worksheets which can be used for tracking business expenses. Hnr block Prev Up Next Home More Online Publications