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

(856) 321-1328
Edison 100 Dey Place
Edison, NJ 08817

Monday-Friday - 8:30 a.m. - 4:30 p.m.


Services Provided

(732) 572-9752
Freehold 4 Paragon Way
Freehold, NJ 07728

Monday-Friday - 8:30 a.m. - 4:30 p.m.
 

Services Provided

(732) 660-0063
Mays Landing 5218 Atlantic Ave.
Mays Landing, NJ 08330

Monday-Friday - 8:30 a.m. - 4:30 p.m.
(Closed for lunch 12:30 p.m. - 1:30 p.m.)


Services Provided

(609) 625-0678 
Mountainside  200 Sheffield St.
Mountainside, NJ 07092 

Monday-Friday - 8:30 a.m. - 4:30 p.m.


Services Provided

(908) 301-2112 
Newark  20 Washington Place
Newark, NJ 07102 

Monday-Friday - 8:30 a.m. - 4:30 p.m.
 

Services Provided

(973) 645-6690 
Paramus  1 Kalisa Way
Paramus, NJ 07652 

Monday-Friday - 8:30 a.m. - 4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**


Services Provided

(201) 634-7052 
Parsippany  1719-C Rte. 10
Parsippany, NJ 07054 

Monday-Friday - 8:30 a.m. - 4:30 p.m.


Services Provided

(973) 808-0821 
Paterson  200 Federal Plaza
Paterson, NJ 07505 

Monday-Friday - 8:30 a.m. - 4:30 p.m.


Services Provided

(973) 357-4114 
Trenton  One State St. Square
50 West State St. 
Trenton, NJ 08608 

Monday-Friday - 8:30 a.m. - 4:30 p.m.


Services Provided

(609) 989-0533 

* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses).


For information on where to file your tax return please see Where to File Addresses.

The Taxpayer Advocate Service: Call (973) 921-4043 in Springfield or 1-877-777-4778 elsewhere, or see Publication 1546, The Taxpayer Advocate Service of the IRS.

For further information, see Tax Topic 104.

Partnerships

IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service
20 Washington Place
First Floor
Newark, NJ 07102

For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

Page Last Reviewed or Updated: 28-Mar-2014

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