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How To Amend Your Income Tax Return

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How To Amend Your Income Tax Return

How to amend your income tax return 8. How to amend your income tax return   Business Expenses Table of Contents Introduction Useful Items - You may want to see: Bad DebtsAccrual method. How to amend your income tax return Cash method. How to amend your income tax return Car and Truck ExpensesOffice in the home. How to amend your income tax return Methods for Deducting Car and Truck Expenses Reimbursing Your Employees for Expenses Depreciation Employees' PayFringe benefits. How to amend your income tax return InsuranceHow to figure the deduction. How to amend your income tax return Interest Legal and Professional FeesTax preparation fees. How to amend your income tax return Pension Plans Rent Expense Taxes Travel, Meals, and EntertainmentTransportation. How to amend your income tax return Taxi, commuter bus, and limousine. How to amend your income tax return Baggage and shipping. How to amend your income tax return Car or truck. How to amend your income tax return Meals and lodging. How to amend your income tax return Cleaning. How to amend your income tax return Telephone. How to amend your income tax return Tips. How to amend your income tax return More information. How to amend your income tax return Business Use of Your HomeExceptions to exclusive use. How to amend your income tax return Other Expenses You Can Deduct Expenses You Cannot Deduct Introduction You can deduct the costs of operating your business. How to amend your income tax return These costs are known as business expenses. How to amend your income tax return These are costs you do not have to capitalize or include in the cost of goods sold but can deduct in the current year. How to amend your income tax return To be deductible, a business expense must be both ordinary and necessary. How to amend your income tax return An ordinary expense is one that is common and accepted in your field of business. How to amend your income tax return A necessary expense is one that is helpful and appropriate for your business. How to amend your income tax return An expense does not have to be indispensable to be considered necessary. How to amend your income tax return For more information about the general rules for deducting business expenses, see chapter 1 in Publication 535, Business Expenses. How to amend your income tax return If you have an expense that is partly for business and partly personal, separate the personal part from the business part. How to amend your income tax return The personal part is not deductible. How to amend your income tax return Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 535 Business Expenses 946 How To Depreciate Property See chapter 12 for information about getting publications and forms. How to amend your income tax return Bad Debts If someone owes you money you cannot collect, you have a bad debt. How to amend your income tax return There are two kinds of bad debts, business bad debts and nonbusiness bad debts. How to amend your income tax return A business bad debt is generally one that comes from operating your trade or business. How to amend your income tax return You may be able to deduct business bad debts as an expense on your business tax return. How to amend your income tax return Business bad debt. How to amend your income tax return   A business bad debt is a loss from the worthlessness of a debt that was either of the following. How to amend your income tax return Created or acquired in your business. How to amend your income tax return Closely related to your business when it became partly or totally worthless. How to amend your income tax return A debt is closely related to your business if your primary motive for incurring the debt is a business reason. How to amend your income tax return   Business bad debts are mainly the result of credit sales to customers. How to amend your income tax return They can also be the result of loans to suppliers, clients, employees, or distributors. How to amend your income tax return Goods and services customers have not paid for are shown in your books as either accounts receivable or notes receivable. How to amend your income tax return If you are unable to collect any part of these accounts or notes receivable, the uncollectible part is a business bad debt. How to amend your income tax return    You can take a bad debt deduction for these accounts and notes receivable only if the amount you were owed was included in your gross income either for the year the deduction is claimed or for a prior year. How to amend your income tax return Accrual method. How to amend your income tax return   If you use an accrual method of accounting, you normally report income as you earn it. How to amend your income tax return You can take a bad debt deduction for an uncollectible receivable if you have included the uncollectible amount in income. How to amend your income tax return Cash method. How to amend your income tax return   If you use the cash method of accounting, you normally report income when you receive payment. How to amend your income tax return You cannot take a bad debt deduction for amounts owed to you that you have not received and cannot collect if you never included those amounts in income. How to amend your income tax return More information. How to amend your income tax return   For more information about business bad debts, see chapter 10 in Publication 535. How to amend your income tax return Nonbusiness bad debts. How to amend your income tax return   All other bad debts are nonbusiness bad debts and are deductible as short-term capital losses on Form 8949 and Schedule D (Form 1040). How to amend your income tax return For more information on nonbusiness bad debts, see Publication 550, Investment Income and Expenses. How to amend your income tax return Car and Truck Expenses If you use your car or truck in your business, you may be able to deduct the costs of operating and maintaining your vehicle. How to amend your income tax return You also may be able to deduct other costs of local transportation and traveling away from home overnight on business. How to amend your income tax return You may qualify for a tax credit for qualified plug-in electric vehicles, qualified plug-in electric drive motor vehicles, and alternative motor vehicles you place in service during the year. How to amend your income tax return See Form 8936 and Form 8910 for more information. How to amend your income tax return Local transportation expenses. How to amend your income tax return   Local transportation expenses include the ordinary and necessary costs of all the following. How to amend your income tax return Getting from one workplace to another in the course of your business or profession when you are traveling within the city or general area that is your tax home. How to amend your income tax return Tax home is defined later. How to amend your income tax return Visiting clients or customers. How to amend your income tax return Going to a business meeting away from your regular workplace. How to amend your income tax return Getting from your home to a temporary workplace when you have one or more regular places of work. How to amend your income tax return These temporary workplaces can be either within the area of your tax home or outside that area. How to amend your income tax return Local business transportation does not include expenses you have while traveling away from home overnight. How to amend your income tax return Those expenses are deductible as travel expenses and are discussed later under Travel, Meals, and Entertainment. How to amend your income tax return However, if you use your car while traveling away from home overnight, use the rules in this section to figure your car expense deduction. How to amend your income tax return   Generally, your tax home is your regular place of business, regardless of where you maintain your family home. How to amend your income tax return It includes the entire city or general area in which your business or work is located. How to amend your income tax return Example. How to amend your income tax return You operate a printing business out of rented office space. How to amend your income tax return You use your van to deliver completed jobs to your customers. How to amend your income tax return You can deduct the cost of round-trip transportation between your customers and your print shop. How to amend your income tax return    You cannot deduct the costs of driving your car or truck between your home and your main or regular workplace. How to amend your income tax return These costs are personal commuting expenses. How to amend your income tax return Office in the home. How to amend your income tax return   Your workplace can be your home if you have an office in your home that qualifies as your principal place of business. How to amend your income tax return For more information, see Business Use of Your Home, later. How to amend your income tax return Example. How to amend your income tax return You are a graphics designer. How to amend your income tax return You operate your business out of your home. How to amend your income tax return Your home qualifies as your principal place of business. How to amend your income tax return You occasionally have to drive to your clients to deliver your completed work. How to amend your income tax return You can deduct the cost of the round-trip transportation between your home and your clients. How to amend your income tax return Methods for Deducting Car and Truck Expenses For local transportation or overnight travel by car or truck, you generally can use one of the following methods to figure your expenses. How to amend your income tax return Standard mileage rate. How to amend your income tax return Actual expenses. How to amend your income tax return Standard mileage rate. How to amend your income tax return   You may be able to use the standard mileage rate to figure the deductible costs of operating your car, van, pickup, or panel truck for business purposes. How to amend your income tax return For 2013, the standard mileage rate is 56. How to amend your income tax return 5 cents per mile. How to amend your income tax return    If you choose to use the standard mileage rate for a year, you cannot deduct your actual expenses for that year except for business-related parking fees and tolls. How to amend your income tax return Choosing the standard mileage rate. How to amend your income tax return   If you want to use the standard mileage rate for a car or truck you own, you must choose to use it in the first year the car is available for use in your business. How to amend your income tax return In later years, you can choose to use either the standard mileage rate or actual expenses. How to amend your income tax return   If you use the standard mileage rate for a car you lease, you must choose to use it for the entire lease period (including renewals). How to amend your income tax return Standard mileage rate not allowed. How to amend your income tax return   You cannot use the standard mileage rate if you: Operate five or more cars at the same time, Claimed a depreciation deduction using any method other than straight line, for example, ACRS or MACRS, Claimed a section 179 deduction on the car, Claimed the special depreciation allowance on the car, Claimed actual car expenses for a car you leased, or Are a rural mail carrier who received a qualified reimbursement. How to amend your income tax return Parking fees and tolls. How to amend your income tax return   In addition to using the standard mileage rate, you can deduct any business-related parking fees and tolls. How to amend your income tax return (Parking fees you pay to park your car at your place of work are nondeductible commuting expenses. How to amend your income tax return ) Actual expenses. How to amend your income tax return   If you do not choose to use the standard mileage rate, you may be able to deduct your actual car or truck expenses. How to amend your income tax return    If you qualify to use both methods, figure your deduction both ways to see which gives you a larger deduction. How to amend your income tax return   Actual car expenses include the costs of the following items. How to amend your income tax return Depreciation Lease payments Registration Garage rent Licenses Repairs Gas Oil Tires Insurance Parking fees Tolls   If you use your vehicle for both business and personal purposes, you must divide your expenses between business and personal use. How to amend your income tax return You can divide your expenses based on the miles driven for each purpose. How to amend your income tax return Example. How to amend your income tax return You are the sole proprietor of a flower shop. How to amend your income tax return You drove your van 20,000 miles during the year. How to amend your income tax return 16,000 miles were for delivering flowers to customers and 4,000 miles were for personal use (including commuting miles). How to amend your income tax return You can claim only 80% (16,000 ÷ 20,000) of the cost of operating your van as a business expense. How to amend your income tax return More information. How to amend your income tax return   For more information about the rules for claiming car and truck expenses, see Publication 463. How to amend your income tax return Reimbursing Your Employees for Expenses You generally can deduct the amount you reimburse your employees for car and truck expenses. How to amend your income tax return The reimbursement you deduct and the manner in which you deduct it depend in part on whether you reimburse the expenses under an accountable plan or a nonaccountable plan. How to amend your income tax return For details, see chapter 11 in Publication 535. How to amend your income tax return That chapter explains accountable and nonaccountable plans and tells you whether to report the reimbursement on your employee's Form W-2, Wage and Tax Statement. How to amend your income tax return Depreciation If property you acquire to use in your business is expected to last more than 1 year, you generally cannot deduct the entire cost as a business expense in the year you acquire it. How to amend your income tax return You must spread the cost over more than 1 tax year and deduct part of it each year on Schedule C. How to amend your income tax return This method of deducting the cost of business property is called depreciation. How to amend your income tax return The discussion here is brief. How to amend your income tax return You will find more information about depreciation in Publication 946. How to amend your income tax return What property can be depreciated?   You can depreciate property if it meets all the following requirements. How to amend your income tax return It must be property you own. How to amend your income tax return It must be used in business or held to produce income. How to amend your income tax return You never can depreciate inventory (explained in chapter 2) because it is not held for use in your business. How to amend your income tax return It must have a useful life that extends substantially beyond the year it is placed in service. How to amend your income tax return It must have a determinable useful life, which means that it must be something that wears out, decays, gets used up, becomes obsolete, or loses its value from natural causes. How to amend your income tax return You never can depreciate the cost of land because land does not wear out, become obsolete, or get used up. How to amend your income tax return It must not be excepted property. How to amend your income tax return This includes property placed in service and disposed of in the same year. How to amend your income tax return Repairs. How to amend your income tax return    You cannot depreciate repairs and replacements that do not increase the value of your property, make it more useful, or lengthen its useful life. How to amend your income tax return You can deduct these amounts on line 21 of Schedule C or line 2 of Schedule C-EZ. How to amend your income tax return Depreciation method. How to amend your income tax return   The method for depreciating most business and investment property placed in service after 1986 is called the Modified Accelerated Cost Recovery System (MACRS). How to amend your income tax return MACRS is discussed in detail in Publication 946. How to amend your income tax return Section 179 deduction. How to amend your income tax return   You can elect to deduct a limited amount of the cost of certain depreciable property in the year you place the property in service. How to amend your income tax return This deduction is known as the “section 179 deduction. How to amend your income tax return ” The maximum amount you can elect to deduct during 2013 is generally $500,000 (higher limits apply to certain property). How to amend your income tax return See IRC 179(e). How to amend your income tax return   This limit is generally reduced by the amount by which the cost of the property placed in service during the tax year exceeds $2 million. How to amend your income tax return The total amount of depreciation (including the section 179 deduction) you can take for a passenger automobile you use in your business and first place in service in 2013 is $3,160 ($11,160 if you take the special depreciation allowance for qualified passenger automobiles placed in service in 2013). How to amend your income tax return Special rules apply to trucks and vans. How to amend your income tax return For more information, see Publication 946. How to amend your income tax return It explains what property qualifies for the deduction, what limits apply to the deduction, and when and how to recapture the deduction. How to amend your income tax return    Your section 179 election for the cost of any sport utility vehicle (SUV) and certain other vehicles is limited to $25,000. How to amend your income tax return For more information, see the Instructions for Form 4562 or Publication 946. How to amend your income tax return Listed property. How to amend your income tax return   You must follow special rules and recordkeeping requirements when depreciating listed property. How to amend your income tax return Listed property is any of the following. How to amend your income tax return Most passenger automobiles. How to amend your income tax return Most other property used for transportation. How to amend your income tax return Any property of a type generally used for entertainment, recreation, or amusement. How to amend your income tax return Certain computers and related peripheral equipment. How to amend your income tax return   For more information about listed property, see Publication 946. How to amend your income tax return Form 4562. How to amend your income tax return   Use Form 4562, Depreciation and Amortization, if you are claiming any of the following. How to amend your income tax return Depreciation on property placed in service during the current tax year. How to amend your income tax return A section 179 deduction. How to amend your income tax return Depreciation on any listed property (regardless of when it was placed in service). How to amend your income tax return    If you have to use Form 4562, you must file Schedule C. How to amend your income tax return You cannot use Schedule C-EZ. How to amend your income tax return   Employees' Pay You can generally deduct on Schedule C the pay you give your employees for the services they perform for your business. How to amend your income tax return The pay may be in cash, property, or services. How to amend your income tax return To be deductible, your employees' pay must be an ordinary and necessary expense and you must pay or incur it in the tax year. How to amend your income tax return In addition, the pay must meet both the following tests. How to amend your income tax return The pay must be reasonable. How to amend your income tax return The pay must be for services performed. How to amend your income tax return Chapter 2 in Publication 535 explains and defines these requirements. How to amend your income tax return You cannot deduct your own salary or any personal withdrawals you make from your business. How to amend your income tax return As a sole proprietor, you are not an employee of the business. How to amend your income tax return If you had employees during the year, you must use Schedule C. How to amend your income tax return You cannot use Schedule C-EZ. How to amend your income tax return Kinds of pay. How to amend your income tax return   Some of the ways you may provide pay to your employees are listed below. How to amend your income tax return For an explanation of each of these items, see chapter 2 in Publication 535. How to amend your income tax return Awards. How to amend your income tax return Bonuses. How to amend your income tax return Education expenses. How to amend your income tax return Fringe benefits (discussed later). How to amend your income tax return Loans or advances you do not expect the employee to repay if they are for personal services actually performed. How to amend your income tax return Property you transfer to an employee as payment for services. How to amend your income tax return Reimbursements for employee business expenses. How to amend your income tax return Sick pay. How to amend your income tax return Vacation pay. How to amend your income tax return Fringe benefits. How to amend your income tax return   A fringe benefit is a form of pay for the performance of services. How to amend your income tax return The following are examples of fringe benefits. How to amend your income tax return Benefits under qualified employee benefit programs. How to amend your income tax return Meals and lodging. How to amend your income tax return The use of a car. How to amend your income tax return Flights on airplanes. How to amend your income tax return Discounts on property or services. How to amend your income tax return Memberships in country clubs or other social clubs. How to amend your income tax return Tickets to entertainment or sporting events. How to amend your income tax return   Employee benefit programs include the following. How to amend your income tax return Accident and health plans. How to amend your income tax return Adoption assistance. How to amend your income tax return Cafeteria plans. How to amend your income tax return Dependent care assistance. How to amend your income tax return Educational assistance. How to amend your income tax return Group-term life insurance coverage. How to amend your income tax return Welfare benefit funds. How to amend your income tax return   You can generally deduct the cost of fringe benefits you provide on your Schedule C in whatever category the cost falls. How to amend your income tax return For example, if you allow an employee to use a car or other property you lease, deduct the cost of the lease as a rent or lease expense. How to amend your income tax return If you own the property, include your deduction for its cost or other basis as a section 179 deduction or a depreciation deduction. How to amend your income tax return    You may be able to exclude all or part of the fringe benefits you provide from your employees' wages. How to amend your income tax return For more information about fringe benefits and the exclusion of benefits, see Publication 15-B, Employer's Tax Guide to Fringe Benefits. How to amend your income tax return Insurance You can generally deduct premiums you pay for the following kinds of insurance related to your business. How to amend your income tax return Fire, theft, flood, or similar insurance. How to amend your income tax return Credit insurance that covers losses from business bad debts. How to amend your income tax return Group hospitalization and medical insurance for employees, including long-term care insurance. How to amend your income tax return Liability insurance. How to amend your income tax return Malpractice insurance that covers your personal liability for professional negligence resulting in injury or damage to patients or clients. How to amend your income tax return Workers' compensation insurance set by state law that covers any claims for bodily injuries or job-related diseases suffered by employees in your business, regardless of fault. How to amend your income tax return Contributions to a state unemployment insurance fund are deductible as taxes if they are considered taxes under state law. How to amend your income tax return Overhead insurance that pays for business overhead expenses you have during long periods of disability caused by your injury or sickness. How to amend your income tax return Car and other vehicle insurance that covers vehicles used in your business for liability, damages, and other losses. How to amend your income tax return If you operate a vehicle partly for personal use, deduct only the part of the insurance premium that applies to the business use of the vehicle. How to amend your income tax return If you use the standard mileage rate to figure your car expenses, you cannot deduct any car insurance premiums. How to amend your income tax return Life insurance covering your employees if you are not directly or indirectly the beneficiary under the contract. How to amend your income tax return Business interruption insurance that pays for lost profits if your business is shut down due to a fire or other cause. How to amend your income tax return Nondeductible premiums. How to amend your income tax return   You cannot deduct premiums on the following kinds of insurance. How to amend your income tax return Self-insurance reserve funds. How to amend your income tax return You cannot deduct amounts credited to a reserve set up for self-insurance. How to amend your income tax return This applies even if you cannot get business insurance coverage for certain business risks. How to amend your income tax return However, your actual losses may be deductible. How to amend your income tax return For more information, see Publication 547, Casualties, Disasters, and Thefts. How to amend your income tax return Loss of earnings. How to amend your income tax return You cannot deduct premiums for a policy that pays for your lost earnings due to sickness or disability. How to amend your income tax return However, see item (8) in the previous list. How to amend your income tax return Certain life insurance and annuities. How to amend your income tax return For contracts issued before June 9, 1997, you cannot deduct the premiums on a life insurance policy covering you, an employee, or any person with a financial interest in your business if you are directly or indirectly a beneficiary of the policy. How to amend your income tax return You are included among possible beneficiaries of the policy if the policy owner is obligated to repay a loan from you using the proceeds of the policy. How to amend your income tax return A person has a financial interest in your business if the person is an owner or part owner of the business or has lent money to the business. How to amend your income tax return For contracts issued after June 8, 1997, you generally cannot deduct the premiums on any life insurance policy, endowment contract, or annuity contract if you are directly or indirectly a beneficiary. How to amend your income tax return The disallowance applies without regard to whom the policy covers. How to amend your income tax return Insurance to secure a loan. How to amend your income tax return If you take out a policy on your life or on the life of another person with a financial interest in your business to get or protect a business loan, you cannot deduct the premiums as a business expense. How to amend your income tax return Nor can you deduct the premiums as interest on business loans or as an expense of financing loans. How to amend your income tax return In the event of death, the proceeds of the policy are not taxed as income even if they are used to liquidate the debt. How to amend your income tax return Self-employed health insurance deduction. How to amend your income tax return   You may be able to deduct the amount you paid for medical and dental insurance and qualified long-term care insurance for you and your family. How to amend your income tax return How to figure the deduction. How to amend your income tax return   Generally, you can use the worksheet in the Form 1040 instructions to figure your deduction. How to amend your income tax return However, if any of the following apply, you must use the worksheet in chapter 6 of Publication 535. How to amend your income tax return You have more than one source of income subject to self-employment tax. How to amend your income tax return You file Form 2555 or Form 2555-EZ (relating to foreign earned income). How to amend your income tax return You are using amounts paid for qualified long-term care insurance to figure the deduction. How to amend your income tax return Prepayment. How to amend your income tax return   You cannot deduct expenses in advance, even if you pay them in advance. How to amend your income tax return This rule applies to any expense paid far enough in advance to, in effect, create an asset with a useful life extending substantially beyond the end of the current tax year. How to amend your income tax return Example. How to amend your income tax return In 2013, you signed a 3-year insurance contract. How to amend your income tax return Even though you paid the premiums for 2013, 2014, and 2015 when you signed the contract, you can only deduct the premium for 2013 on your 2013 tax return. How to amend your income tax return You can deduct in 2014 and 2015 the premium allocable to those years. How to amend your income tax return More information. How to amend your income tax return   For more information about deducting insurance, see chapter 6 in Publication 535. How to amend your income tax return Interest You can generally deduct as a business expense all interest you pay or accrue during the tax year on debts related to your business. How to amend your income tax return Interest relates to your business if you use the proceeds of the loan for a business expense. How to amend your income tax return It does not matter what type of property secures the loan. How to amend your income tax return You can deduct interest on a debt only if you meet all of the following requirements. How to amend your income tax return You are legally liable for that debt. How to amend your income tax return Both you and the lender intend that the debt be repaid. How to amend your income tax return You and the lender have a true debtor-creditor relationship. How to amend your income tax return You cannot deduct on Schedule C or C-EZ the interest you paid on personal loans. How to amend your income tax return If a loan is part business and part personal, you must divide the interest between the personal part and the business part. How to amend your income tax return Example. How to amend your income tax return In 2013, you paid $600 interest on a car loan. How to amend your income tax return During 2013, you used the car 60% for business and 40% for personal purposes. How to amend your income tax return You are claiming actual expenses on the car. How to amend your income tax return You can only deduct $360 (60% × $600) for 2013 on Schedule C or C-EZ. How to amend your income tax return The remaining interest of $240 is a nondeductible personal expense. How to amend your income tax return More information. How to amend your income tax return   For more information about deducting interest, see chapter 4 in Publication 535. How to amend your income tax return That chapter explains the following items. How to amend your income tax return Interest you can deduct. How to amend your income tax return Interest you cannot deduct. How to amend your income tax return How to allocate interest between personal and business use. How to amend your income tax return When to deduct interest. How to amend your income tax return The rules for a below-market interest rate loan. How to amend your income tax return (This is generally a loan on which no interest is charged or on which interest is charged at a rate below the applicable federal rate. How to amend your income tax return ) Legal and Professional Fees Legal and professional fees, such as fees charged by accountants, that are ordinary and necessary expenses directly related to operating your business are deductible on Schedule C or C-EZ. How to amend your income tax return However, you usually cannot deduct legal fees you pay to acquire business assets. How to amend your income tax return Add them to the basis of the property. How to amend your income tax return If the fees include payments for work of a personal nature (such as making a will), you can take a business deduction only for the part of the fee related to your business. How to amend your income tax return The personal part of legal fees for producing or collecting taxable income, doing or keeping your job, or for tax advice may be deductible on Schedule A (Form 1040) if you itemize deductions. How to amend your income tax return For more information, see Publication 529, Miscellaneous Deductions. How to amend your income tax return Tax preparation fees. How to amend your income tax return   You can deduct on Schedule C or C-EZ the cost of preparing that part of your tax return relating to your business as a sole proprietor or statutory employee. How to amend your income tax return You can deduct the remaining cost on Schedule A (Form 1040) if you itemize your deductions. How to amend your income tax return   You can also deduct on Schedule C or C-EZ the amount you pay or incur in resolving asserted tax deficiencies for your business as a sole proprietor or statutory employee. How to amend your income tax return Pension Plans You can set up and maintain the following small business retirement plans for yourself and your employees. How to amend your income tax return SEP (Simplified Employee Pension) plans. How to amend your income tax return SIMPLE (Savings Incentive Match Plan for Employees) plans. How to amend your income tax return Qualified plans (including Keogh or H. How to amend your income tax return R. How to amend your income tax return 10 plans). How to amend your income tax return SEP, SIMPLE, and qualified plans offer you and your employees a tax favored way to save for retirement. How to amend your income tax return You can deduct contributions you make to the plan for your employees on line 19 of Schedule C. How to amend your income tax return If you are a sole proprietor, you can deduct contributions you make to the plan for yourself on line 28 of Form 1040. How to amend your income tax return You can also deduct trustees' fees if contributions to the plan do not cover them. How to amend your income tax return Earnings on the contributions are generally tax free until you or your employees receive distributions from the plan. How to amend your income tax return You may also be able to claim a tax credit of 50% of the first $1,000 of qualified startup costs if you begin a new qualified defined benefit or defined contribution plan (including a 401(k) plan), SIMPLE plan, or simplified employee pension. How to amend your income tax return Under certain plans, employees can have you contribute limited amounts of their before-tax pay to a plan. How to amend your income tax return These amounts (and earnings on them) are generally tax free until your employees receive distributions from the plan. How to amend your income tax return For more information on retirement plans for small business, see Publication 560, Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans). How to amend your income tax return Publication 590, Individual Retirement Arrangements (IRAs), discusses other tax favored ways to save for retirement. How to amend your income tax return Rent Expense Rent is any amount you pay for the use of property you do not own. How to amend your income tax return In general, you can deduct rent as a business expense only if the rent is for property you use in your business. How to amend your income tax return If you have or will receive equity in or title to the property, you cannot deduct the rent. How to amend your income tax return Unreasonable rent. How to amend your income tax return   You cannot take a rental deduction for unreasonable rents. How to amend your income tax return Ordinarily, the issue of reasonableness arises only if you and the lessor are related. How to amend your income tax return Rent paid to a related person is reasonable if it is the same amount you would pay to a stranger for use of the same property. How to amend your income tax return Rent is not unreasonable just because it is figured as a percentage of gross receipts. How to amend your income tax return   Related persons include members of your immediate family, including only brothers and sisters (either whole or half), your spouse, ancestors, and lineal descendants. How to amend your income tax return For a list of the other related persons, see section 267 of the Internal Revenue Code. How to amend your income tax return Rent on your home. How to amend your income tax return   If you rent your home and use part of it as your place of business, you may be able to deduct the rent you pay for that part. How to amend your income tax return You must meet the requirements for business use of your home. How to amend your income tax return For more information, see Business Use of Your Home , later. How to amend your income tax return Rent paid in advance. How to amend your income tax return   Generally, rent paid in your business is deductible in the year paid or accrued. How to amend your income tax return If you pay rent in advance, you can deduct only the amount that applies to your use of the rented property during the tax year. How to amend your income tax return You can deduct the rest of your payment only over the period to which it applies. How to amend your income tax return More information. How to amend your income tax return   For more information about rent, see chapter 3 in Publication 535. How to amend your income tax return Taxes You can deduct on Schedule C or C-EZ various federal, state, local, and foreign taxes directly attributable to your business. How to amend your income tax return Income taxes. How to amend your income tax return   You can deduct on Schedule C or C-EZ a state tax on gross income (as distinguished from net income) directly attributable to your business. How to amend your income tax return You can deduct other state and local income taxes on Schedule A (Form 1040) if you itemize your deductions. How to amend your income tax return Do not deduct federal income tax. How to amend your income tax return Employment taxes. How to amend your income tax return   You can deduct the social security, Medicare, and federal unemployment (FUTA) taxes you paid out of your own funds as an employer. How to amend your income tax return Employment taxes are discussed briefly in chapter 1. How to amend your income tax return You can also deduct payments you made as an employer to a state unemployment compensation fund or to a state disability benefit fund. How to amend your income tax return Deduct these payments as taxes. How to amend your income tax return Self-employment tax. How to amend your income tax return   You can deduct one-half of your self-employment tax on line 27 of Form 1040. How to amend your income tax return Self-employment tax is discussed in chapters 1 and 10. How to amend your income tax return Personal property tax. How to amend your income tax return   You can deduct on Schedule C or C-EZ any tax imposed by a state or local government on personal property used in your business. How to amend your income tax return   You can also deduct registration fees for the right to use property within a state or local area. How to amend your income tax return Example. How to amend your income tax return May and Julius Winter drove their car 7,000 business miles out of a total of 10,000 miles. How to amend your income tax return They had to pay $25 for their annual state license tags and $20 for their city registration sticker. How to amend your income tax return They also paid $235 in city personal property tax on the car, for a total of $280. How to amend your income tax return They are claiming their actual car expenses. How to amend your income tax return Because they used the car 70% for business, they can deduct 70% of the $280, or $196, as a business expense. How to amend your income tax return Real estate taxes. How to amend your income tax return   You can deduct on Schedule C or C-EZ the real estate taxes you pay on your business property. How to amend your income tax return Deductible real estate taxes are any state, local, or foreign taxes on real estate levied for the general public welfare. How to amend your income tax return The taxing authority must base the taxes on the assessed value of the real estate and charge them uniformly against all property under its jurisdiction. How to amend your income tax return   For more information about real estate taxes, see chapter 5 in Publication 535. How to amend your income tax return That chapter explains special rules for deducting the following items. How to amend your income tax return Taxes for local benefits, such as those for sidewalks, streets, water mains, and sewer lines. How to amend your income tax return Real estate taxes when you buy or sell property during the year. How to amend your income tax return Real estate taxes if you use an accrual method of accounting and choose to accrue real estate tax related to a definite period ratably over that period. How to amend your income tax return Sales tax. How to amend your income tax return   Treat any sales tax you pay on a service or on the purchase or use of property as part of the cost of the service or property. How to amend your income tax return If the service or the cost or use of the property is a deductible business expense, you can deduct the tax as part of that service or cost. How to amend your income tax return If the property is merchandise bought for resale, the sales tax is part of the cost of the merchandise. How to amend your income tax return If the property is depreciable, add the sales tax to the basis for depreciation. How to amend your income tax return For information on the basis of property, see Publication 551, Basis of Assets. How to amend your income tax return    Do not deduct state and local sales taxes imposed on the buyer that you must collect and pay over to the state or local government. How to amend your income tax return Do not include these taxes in gross receipts or sales. How to amend your income tax return Excise taxes. How to amend your income tax return   You can deduct on Schedule C or C-EZ all excise taxes that are ordinary and necessary expenses of carrying on your business. How to amend your income tax return Excise taxes are discussed briefly in chapter 1. How to amend your income tax return Fuel taxes. How to amend your income tax return   Taxes on gasoline, diesel fuel, and other motor fuels you use in your business are usually included as part of the cost of the fuel. How to amend your income tax return Do not deduct these taxes as a separate item. How to amend your income tax return   You may be entitled to a credit or refund for federal excise tax you paid on fuels used for certain purposes. How to amend your income tax return For more information, see Publication 510, Excise Taxes. How to amend your income tax return Travel, Meals, and Entertainment This section briefly explains the kinds of travel and entertainment expenses you can deduct on Schedule C or C-EZ. How to amend your income tax return Table 8-1. How to amend your income tax return When Are Entertainment Expenses Deductible? (Note. How to amend your income tax return The following is a summary of the rules for deducting entertainment expenses. How to amend your income tax return For more details about these rules, see Publication 463. How to amend your income tax return ) 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. How to amend your income tax return Definitions Entertainment includes any activity generally considered to provide entertainment, amusement, or recreation, and includes meals provided to a customer or client. How to amend your income tax return An ordinary expense is one that is common and accepted in your field of business, trade, or profession. How to amend your income tax return A necessary expense is one that is helpful and appropriate, although not necessarily required, for your business. How to amend your income tax return 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. How to amend your income tax return   Associated test Entertainment is associated with your trade or business, and Entertainment directly precedes or follows a substantial business discussion. How to amend your income tax return Other rules You cannot deduct the cost of your meal as an entertainment expense if you are claiming the meal as a travel expense. How to amend your income tax return You cannot deduct expenses that are lavish or extravagant under the circumstances. How to amend your income tax return You generally can deduct only 50% of your unreimbursed entertainment expenses. How to amend your income tax return Travel expenses. How to amend your income tax return   These are the ordinary and necessary expenses of traveling away from home for your business. How to amend your income tax return You are traveling away from home if both the following conditions are met. How to amend your income tax return Your duties require you to be away from the general area of your tax home (defined later) substantially longer than an ordinary day's work. How to amend your income tax return You need to get sleep or rest to meet the demands of your work while away from home. How to amend your income tax return Generally, your tax home is your regular place of business, regardless of where you maintain your family home. How to amend your income tax return It includes the entire city or general area in which your business is located. How to amend your income tax return See Publication 463 for more information. How to amend your income tax return   The following is a brief discussion of the expenses you can deduct. How to amend your income tax return Transportation. How to amend your income tax return   You can deduct the cost of travel by airplane, train, bus, or car between your home and your business destination. How to amend your income tax return Taxi, commuter bus, and limousine. How to amend your income tax return   You can deduct fares for these and other types of transportation between the airport or station and your hotel, or between the hotel and your work location away from home. How to amend your income tax return Baggage and shipping. How to amend your income tax return   You can deduct the cost of sending baggage and sample or display material between your regular and temporary work locations. How to amend your income tax return Car or truck. How to amend your income tax return   You can deduct the costs of operating and maintaining your vehicle when traveling away from home on business. How to amend your income tax return You can deduct actual expenses or the standard mileage rate (discussed earlier under Car and Truck Expenses), as well as business-related tolls and parking. How to amend your income tax return If you rent a car while away from home on business, you can deduct only the business-use portion of the expenses. How to amend your income tax return Meals and lodging. How to amend your income tax return   You can deduct the cost of meals and lodging if your business trip is overnight or long enough that you need to stop for sleep or rest to properly perform your duties. How to amend your income tax return In most cases, you can deduct only 50% of your meal expenses. How to amend your income tax return Cleaning. How to amend your income tax return   You can deduct the costs of dry cleaning and laundry while on your business trip. How to amend your income tax return Telephone. How to amend your income tax return   You can deduct the cost of business calls while on your business trip, including business communication by fax machine or other communication devices. How to amend your income tax return Tips. How to amend your income tax return   You can deduct the tips you pay for any expense in this list. How to amend your income tax return More information. How to amend your income tax return   For more information about travel expenses, see Publication 463. How to amend your income tax return Entertainment expenses. How to amend your income tax return   You may be able to deduct business-related entertainment expenses for entertaining a client, customer, or employee. How to amend your income tax return In most cases, you can deduct only 50% of these expenses. How to amend your income tax return   The following are examples of entertainment expenses. How to amend your income tax return Entertaining guests at nightclubs, athletic clubs, theaters, or sporting events. How to amend your income tax return Providing meals, a hotel suite, or a car to business customers or their families. How to amend your income tax return To be deductible, the expenses must meet the rules listed in Table 8-1. How to amend your income tax return For details about these rules, see Publication 463. How to amend your income tax return Reimbursing your employees for expenses. How to amend your income tax return   You generally can deduct the amount you reimburse your employees for travel and entertainment expenses. How to amend your income tax return The reimbursement you deduct and the manner in which you deduct it depend in part on whether you reimburse the expenses under an accountable plan or a nonaccountable plan. How to amend your income tax return For details, see chapter 11 in Publication 535. How to amend your income tax return That chapter explains accountable and nonaccountable plans and tells you whether to report the reimbursement on your employee's Form W-2, Wage and Tax Statement. How to amend your income tax return Business Use of Your Home To deduct expenses related to the part of your home used for business, you must meet specific requirements. How to amend your income tax return Even then, your deduction may be limited. How to amend your income tax return To qualify to claim expenses for business use of your home, you must meet the following tests. How to amend your income tax return Your use of the business part of your home must be: Exclusive (however, see Exceptions to exclusive use , later), Regular, For your business, and The business part of your home must be one of the following: Your principal place of business (defined later), A place where you meet or deal with patients, clients, or customers in the normal course of your business, or A separate structure (not attached to your home) you use in connection with your business. How to amend your income tax return Exclusive use. How to amend your income tax return   To qualify under the exclusive use test, you must use a specific area of your home only for your trade or business. How to amend your income tax return The area used for business can be a room or other separately identifiable space. How to amend your income tax return The space does not need to be marked off by a permanent partition. How to amend your income tax return   You do not meet the requirements of the exclusive use test if you use the area in question both for business and for personal purposes. How to amend your income tax return Example. How to amend your income tax return You are an attorney and use a den in your home to write legal briefs and prepare clients' tax returns. How to amend your income tax return Your family also uses the den for recreation. How to amend your income tax return The den is not used exclusively in your profession, so you cannot claim a business deduction for its use. How to amend your income tax return Exceptions to exclusive use. How to amend your income tax return   You do not have to meet the exclusive use test if you use part of your home in either of the following ways. How to amend your income tax return For the storage of inventory or product samples. How to amend your income tax return As a daycare facility. How to amend your income tax return For an explanation of these exceptions, see Publication 587, Business Use of Your Home (Including Use by Daycare Providers). How to amend your income tax return Regular use. How to amend your income tax return   To qualify under the regular use test, you must use a specific area of your home for business on a continuing basis. How to amend your income tax return You do not meet the test if your business use of the area is only occasional or incidental, even if you do not use that area for any other purpose. How to amend your income tax return Principal place of business. How to amend your income tax return   You can have more than one business location, including your home, for a single trade or business. How to amend your income tax return To qualify to deduct the expenses for the business use of your home under the principal place of business test, your home must be your principal place of business for that business. How to amend your income tax return To determine your principal place of business, you must consider all the facts and circumstances. How to amend your income tax return   Your home office will qualify as your principal place of business for deducting expenses for its use if you meet the following requirements. How to amend your income tax return You use it exclusively and regularly for administrative or management activities of your business. How to amend your income tax return You have no other fixed location where you conduct substantial administrative or management activities of your business. How to amend your income tax return   Alternatively, if you use your home exclusively and regularly for your business, but your home office does not qualify as your principal place of business based on the previous rules, you determine your principal place of business based on the following factors. How to amend your income tax return The relative importance of the activities performed at each location. How to amend your income tax return If the relative importance factor does not determine your principal place of business, you can also consider the time spent at each location. How to amend your income tax return   If, after considering your business locations, your home cannot be identified as your principal place of business, you cannot deduct home office expenses. How to amend your income tax return However, for other ways to qualify to deduct home office expenses, see Publication 587. How to amend your income tax return Deduction limit. How to amend your income tax return   If your gross income from the business use of your home equals or exceeds your total business expenses (including depreciation), you can deduct all your business expenses related to the use of your home. How to amend your income tax return If your gross income from the business use is less than your total business expenses, your deduction for certain expenses for the business use of your home is limited. How to amend your income tax return   Your deduction of otherwise nondeductible expenses, such as insurance, utilities, and depreciation (with depreciation taken last), allocable to the business is limited to the gross income from the business use of your home minus the sum of the following. How to amend your income tax return The business part of expenses you could deduct even if you did not use your home for business (such as mortgage interest, real estate taxes, and casualty and theft losses that are allowable as itemized deductions on Schedule A (Form 1040)). How to amend your income tax return The business expenses that relate to the business activity in the home (for example, business phone, supplies, and depreciation on equipment), but not to the use of the home itself. How to amend your income tax return Do not include in (2) above your deduction for one-half of your self-employment tax. How to amend your income tax return   Use Form 8829, Expenses for Business Use of Your Home, to figure your deduction. How to amend your income tax return New simplified method. How to amend your income tax return    The IRS now provides a simplified method to determine your expenses for business use of your home. How to amend your income tax return The simplified method is an alternative to calculating and substantiating actual expenses. How to amend your income tax return In most cases, you will figure your deduction by multiplying $5 by the area of your home used for a qualified business use. How to amend your income tax return The area you use to figure your deduction is limited to 300 square feet. How to amend your income tax return For more information, see the Instructions for Schedule C. How to amend your income tax return More information. How to amend your income tax return   For more information on deducting expenses for the business use of your home, see Publication 587. How to amend your income tax return Other Expenses You Can Deduct You may also be able to deduct the following expenses. How to amend your income tax return See Publication 535 to find out whether you can deduct them. How to amend your income tax return Advertising. How to amend your income tax return Bank fees. How to amend your income tax return Donations to business organizations. How to amend your income tax return Education expenses. How to amend your income tax return Energy efficient commercial buildings deduction expenses. How to amend your income tax return Impairment-related expenses. How to amend your income tax return Interview expense allowances. How to amend your income tax return Licenses and regulatory fees. How to amend your income tax return Moving machinery. How to amend your income tax return Outplacement services. How to amend your income tax return Penalties and fines you pay for late performance or nonperformance of a contract. How to amend your income tax return Repairs that keep your property in a normal efficient operating condition. How to amend your income tax return Repayments of income. How to amend your income tax return Subscriptions to trade or professional publications. How to amend your income tax return Supplies and materials. How to amend your income tax return Utilities. How to amend your income tax return Expenses You Cannot Deduct You usually cannot deduct the following as business expenses. How to amend your income tax return For more information, see Publication 535. How to amend your income tax return Bribes and kickbacks. How to amend your income tax return Charitable contributions. How to amend your income tax return Demolition expenses or losses. How to amend your income tax return Dues to business, social, athletic, luncheon, sporting, airline, and hotel clubs. How to amend your income tax return Lobbying expenses. How to amend your income tax return Penalties and fines you pay to a governmental agency or instrumentality because you broke the law. How to amend your income tax return Personal, living, and family expenses. How to amend your income tax return Political contributions. How to amend your income tax return Repairs that add to the value of your property or significantly increase its life. How to amend your income tax return Prev  Up  Next   Home   More Online Publications
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Taxpayer Rights

Whether you file a Form 1040EZ or a complicated corporate return, you will benefit from knowing your rights as a taxpayer and being familiar with the IRS' obligations to protect them. The goal of the Taxpayer Rights Corner is to be your one-stop shop for taxpayer rights information during every step of your interaction with the IRS.


Know Your Rights

You have rights as a taxpayer when dealing with the IRS.


Your Civil Rights Are Protected

Under no circumstances will the Internal Revenue Service tolerate discrimination by its employees, grantees, contractors, and/or subcontractors. NO ONE shall be excluded from participating in, be denied the benefits of, or be subject to discrimination because of: race, color, sex, national origin, disability, reprisal, or age in programs or activities funded by the Department of Treasury - Internal Revenue Service.


Taxpayer Advocate Service

The Taxpayer Advocate Service (TAS) is an IRS program that provides an independent system to assure that tax problems, which have not been resolved through normal channels, are promptly and fairly handled.


Notices

What should you do if you receive a notice from the IRS?


Your Rights to Representation

Learn more about granting power of attorney.

You are entitled to similar protection of confidentiality with respect to tax advice given by a federally authorized tax practitioner as with an attorney.

Every taxpayer is entitled to have access to representation. The Low Income Tax Clinic grant program is designed to help accredited academic institutions and non-profit organizations provide low to no-cost tax assistance (such as representing the taxpayer during an audit or tax collection effort) and/or tax outreach to taxpayers for whom English is a second language. 

  • Frequently Asked Questions

Examination

We accept most taxpayer's returns as filed. If we inquire about your return or select it for examination, it does not suggest that you are dishonest. The inquiry or examination may or may not result in more tax. To learn about your rights during the examination process, and for information about how audits are conducted;


Appeal Rights

It is your right to appeal any action taken by the IRS to change your account.


Collection Process

Learn about the process IRS may follow to collect overdue taxes, including a summary of your rights and other important information about the collection process.


Innocent Spouse

The Reform Act of 1998, broadened the relief from joint liability available to spouses who file joint returns.


Refund Offset

If you are due a refund but have not paid certain amounts you owe, all or part of your refund may be used to pay all or part of the past-due amount. This includes past-due federal income tax, other federal debts (such as student loans), state income tax, and child and spousal support payments.


Where To Go For 1040 Help?

The IRS sponsors volunteer assistance programs and offers help to taxpayers in many of its offices and other community locations.

Page Last Reviewed or Updated: 14-Mar-2014

The How To Amend Your Income Tax Return

How to amend your income tax return Publication 529 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. How to amend your income tax return Tax questions. How to amend your income tax return Useful Items - You may want to see: What's New Standard mileage rate. How to amend your income tax return  The 2013 rate for business use of a vehicle is 56½ cents per mile. How to amend your income tax return Reminders Future developments. How to amend your income tax return  For the latest information about developments related to Publication 529, such as legislation enacted after it was published, go to www. How to amend your income tax return irs. How to amend your income tax return gov/pub529. How to amend your income tax return Photographs of missing children. How to amend your income tax return  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. How to amend your income tax return Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. How to amend your income tax return You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. How to amend your income tax return Introduction This publication explains which expenses you can claim as miscellaneous itemized deductions on Schedule A (Form 1040 or Form 1040NR). How to amend your income tax return You must reduce the total of most miscellaneous itemized deductions by 2% of your adjusted gross income. How to amend your income tax return This publication covers the following topics. How to amend your income tax return Deductions subject to the 2% limit. How to amend your income tax return Deductions not subject to the 2% limit. How to amend your income tax return Expenses you cannot deduct. How to amend your income tax return How to report your deductions. How to amend your income tax return Some of the deductions previously discussed in this publication are adjustments to income rather than miscellaneous deductions. How to amend your income tax return These include certain employee business expenses that must be listed on Form 2106 or Form 2106-EZ and some that are entered directly on Form 1040. How to amend your income tax return Those deductions, which are discussed in Publication 463, Travel, Entertainment, Gift, and Car Expenses, include employee business expenses of officials paid on a fee basis and performing artists. How to amend your income tax return Note. How to amend your income tax return Generally, nonresident aliens are allowed miscellaneous itemized deductions to the extent they are directly related to income which is effectively connected with the conduct of a trade or business within the United States. How to amend your income tax return You must keep records to verify your deductions. How to amend your income tax return You should keep receipts, canceled checks, substitute checks, financial account statements, and other documentary evidence. How to amend your income tax return For more information on recordkeeping, see Publication 552, Recordkeeping for Individuals. How to amend your income tax return Comments and suggestions. How to amend your income tax return   We welcome your comments about this publication and your suggestions for future editions. How to amend your income tax return   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. How to amend your income tax return NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. How to amend your income tax return Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. How to amend your income tax return   You can send your comments from www. How to amend your income tax return irs. How to amend your income tax return gov/formspubs. How to amend your income tax return Click on “More Information” and then on “Comment on Tax Forms and Publications. How to amend your income tax return ”   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. How to amend your income tax return Ordering forms and publications. How to amend your income tax return   Visit www. How to amend your income tax return irs. How to amend your income tax return gov/formspubs to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. How to amend your income tax return Internal Revenue Service 1201 N. How to amend your income tax return Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. How to amend your income tax return   If you have a tax question, check the information available on IRS. How to amend your income tax return gov or call 1-800-829-1040. How to amend your income tax return We cannot answer tax questions sent to either of the above addresses. How to amend your income tax return Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 525 Taxable and Nontaxable Income 535 Business Expenses 587 Business Use of Your Home (Including Use by Daycare Providers) 946 How To Depreciate Property Form (and Instructions) Schedule A (Form 1040) Itemized Deductions 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses See How To Get Tax Help near the end of this publication for information about getting these publications and forms. How to amend your income tax return Prev  Up  Next   Home   More Online Publications