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I Need To File 2009 Tax Return

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I Need To File 2009 Tax Return

I need to file 2009 tax return 2. I need to file 2009 tax return   Entertainment Table of Contents Directly-Related Test Associated TestMeetings at conventions. I need to file 2009 tax return 50% LimitExceptions to the 50% Limit What Entertainment Expenses Are Deductible?A meal as a form of entertainment. I need to file 2009 tax return Deduction may depend on your type of business. I need to file 2009 tax return Exception for events that benefit charitable organizations. I need to file 2009 tax return Food and beverages in skybox seats. I need to file 2009 tax return What Entertainment Expenses Are Not Deductible?Out-of-pocket expenses. I need to file 2009 tax return You may be able to deduct business-related entertainment expenses you have for entertaining a client, customer, or employee. I need to file 2009 tax return The rules and definitions are summarized in Table 2-1 . I need to file 2009 tax return You can deduct entertainment expenses only if they are both ordinary and necessary and meet one of the following tests. I need to file 2009 tax return Directly-related test. I need to file 2009 tax return Associated test. I need to file 2009 tax return Both of these tests are explained later. I need to file 2009 tax return An ordinary expense is one that is common and accepted in your trade or business. I need to file 2009 tax return A necessary expense is one that is helpful and appropriate for your business. I need to file 2009 tax return An expense does not have to be required to be considered necessary. I need to file 2009 tax return The amount you can deduct for entertainment expenses may be limited. I need to file 2009 tax return Generally, you can deduct only 50% of your unreimbursed entertainment expenses. I need to file 2009 tax return This limit is discussed later under 50% Limit. I need to file 2009 tax return 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. I need to file 2009 tax return 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. I need to file 2009 tax return Even if you show that business was the main purpose, you generally cannot deduct the expenses for the use of an entertainment facility. I need to file 2009 tax return See Entertainment facilities under What Entertainment Expenses Are Not Deductible? later in this chapter. I need to file 2009 tax return You must consider all the facts, including the nature of the business transacted and the reasons for conducting business during the entertainment. I need to file 2009 tax return It is not necessary to devote more time to business than to entertainment. I need to file 2009 tax return However, if the business discussion is only incidental to the entertainment, the entertainment expenses do not meet the directly-related test. I need to file 2009 tax return Table 2-1. I need to file 2009 tax return 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. I need to file 2009 tax return Definitions Entertainment includes any activity generally considered to provide entertainment, amusement, or recreation, and includes meals provided to a customer or client. I need to file 2009 tax return An ordinary expense is one that is common and accepted in your trade or business. I need to file 2009 tax return A necessary expense is one that is helpful and appropriate. I need to file 2009 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. I need to file 2009 tax return   Associated test Entertainment is associated with your trade or business, and Entertainment is directly before or after a substantial business discussion. I need to file 2009 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. I need to file 2009 tax return You cannot deduct expenses that are lavish or extravagant under the circumstances. I need to file 2009 tax return You generally can deduct only 50% of your unreimbursed entertainment expenses (see 50% Limit ). I need to file 2009 tax return You do not have to show that business income or other business benefit actually resulted from each entertainment expense. I need to file 2009 tax return Clear business setting. I need to file 2009 tax return   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. I need to file 2009 tax return The following situations are examples of entertainment in a clear business setting. I need to file 2009 tax return Entertainment in a hospitality room at a convention where business goodwill is created through the display or discussion of business products. I need to file 2009 tax return 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). I need to file 2009 tax return Entertainment of a clear business nature occurring under circumstances where there is no meaningful personal or social relationship between you and the persons entertained. I need to file 2009 tax return 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. I need to file 2009 tax return Expenses not considered directly related. I need to file 2009 tax return   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. I need to file 2009 tax return The following are examples of situations where there are substantial distractions. I need to file 2009 tax return A meeting or discussion at a nightclub, theater, or sporting event. I need to file 2009 tax return A meeting or discussion during what is essentially a social gathering, such as a cocktail party. I need to file 2009 tax return 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. I need to file 2009 tax return Associated Test Even if your expenses do not meet the directly-related test, they may meet the associated test. I need to file 2009 tax return 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). I need to file 2009 tax return Associated with trade or business. I need to file 2009 tax return   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. I need to file 2009 tax return The purpose may be to get new business or to encourage the continuation of an existing business relationship. I need to file 2009 tax return Substantial business discussion. I need to file 2009 tax return   Whether a business discussion is substantial depends on the facts of each case. I need to file 2009 tax return 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. I need to file 2009 tax return   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. I need to file 2009 tax return It is not necessary that you devote more time to business than to entertainment. I need to file 2009 tax return You do not have to discuss business during the meal or entertainment. I need to file 2009 tax return Meetings at conventions. I need to file 2009 tax return   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. I need to file 2009 tax return However, your reason for attending the convention or meeting must be to further your trade or business. I need to file 2009 tax return 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. I need to file 2009 tax return Directly before or after business discussion. I need to file 2009 tax return   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. I need to file 2009 tax return   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. I need to file 2009 tax return Among the facts to consider are the place, date, and duration of the business discussion. I need to file 2009 tax return 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. I need to file 2009 tax return Example. I need to file 2009 tax return A group of business associates comes from out of town to your place of business to hold a substantial business discussion. I need to file 2009 tax return 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. I need to file 2009 tax return The expense meets the associated test. I need to file 2009 tax return 50% Limit In general, you can deduct only 50% of your business-related meal and entertainment expenses. I need to file 2009 tax return (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. I need to file 2009 tax return See Individuals subject to “hours of service” limits , later. I need to file 2009 tax return ) 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. I need to file 2009 tax return Figure A summarizes the general rules explained in this section. I need to file 2009 tax return 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. I need to file 2009 tax return Included expenses. I need to file 2009 tax return   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. I need to file 2009 tax return However, the cost of transportation to and from a business meal or a business-related entertainment activity is not subject to the 50% limit. I need to file 2009 tax return Figure A. I need to file 2009 tax return Does the 50% Limit Apply to Your Expenses? There are exceptions to these rules. I need to file 2009 tax return See Exceptions to the 50% Limit . I need to file 2009 tax return Please click here for the text description of the image. I need to file 2009 tax return Figure A. I need to file 2009 tax return Does the 50% limit apply to Your Expenses?TAs for Figure A are: Notice 87-23; Form 2106 instructions Application of 50% limit. I need to file 2009 tax return   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. I need to file 2009 tax return   The 50% limit also applies to certain meal and entertainment expenses that are not business related. I need to file 2009 tax return It applies to meal and entertainment expenses you have for the production of income, including rental or royalty income. I need to file 2009 tax return It also applies to the cost of meals included in deductible educational expenses. I need to file 2009 tax return When to apply the 50% limit. I need to file 2009 tax return   You apply the 50% limit after determining the amount that would otherwise qualify for a deduction. I need to file 2009 tax return You first have to determine the amount of meal and entertainment expenses that would be deductible under the other rules discussed in this publication. I need to file 2009 tax return Example 1. I need to file 2009 tax return You spend $200 for a business-related meal. I need to file 2009 tax return If $110 of that amount is not allowable because it is lavish and extravagant, the remaining $90 is subject to the 50% limit. I need to file 2009 tax return Your deduction cannot be more than $45 (50% × $90). I need to file 2009 tax return Example 2. I need to file 2009 tax return You purchase two tickets to a concert and give them to a client. I need to file 2009 tax return You purchased the tickets through a ticket agent. I need to file 2009 tax return You paid $200 for the two tickets, which had a face value of $80 each ($160 total). I need to file 2009 tax return Your deduction cannot be more than $80 (50% × $160). I need to file 2009 tax return Exceptions to the 50% Limit Generally, business-related meal and entertainment expenses are subject to the 50% limit. I need to file 2009 tax return Figure A can help you determine if the 50% limit applies to you. I need to file 2009 tax return Expenses not subject to 50% limit. I need to file 2009 tax return   Your meal or entertainment expense is not subject to the 50% limit if the expense meets one of the following exceptions. I need to file 2009 tax return 1 - Employee's reimbursed expenses. I need to file 2009 tax return   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. I need to file 2009 tax return Accountable plans are discussed in chapter 6. I need to file 2009 tax return 2 - Self-employed. I need to file 2009 tax return   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. I need to file 2009 tax return You have these expenses as an independent contractor. I need to file 2009 tax return Your customer or client reimburses you or gives you an allowance for these expenses in connection with services you perform. I need to file 2009 tax return You provide adequate records of these expenses to your customer or client. I need to file 2009 tax return (See chapter 5 . I need to file 2009 tax return )   In this case, your client or customer is subject to the 50% limit on the expenses. I need to file 2009 tax return Example. I need to file 2009 tax return You are a self-employed attorney who adequately accounts for meal and entertainment expenses to a client who reimburses you for these expenses. I need to file 2009 tax return You are not subject to the directly-related or associated test, nor are you subject to the 50% limit. I need to file 2009 tax return If the client can deduct the expenses, the client is subject to the 50% limit. I need to file 2009 tax return 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. I need to file 2009 tax return 3 - Advertising expenses. I need to file 2009 tax return   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. I need to file 2009 tax return 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. I need to file 2009 tax return 4 - Sale of meals or entertainment. I need to file 2009 tax return   You are not subject to the 50% limit if you actually sell meals, entertainment, goods and services, or use of facilities to the public. I need to file 2009 tax return 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. I need to file 2009 tax return 5 - Charitable sports event. I need to file 2009 tax return   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. I need to file 2009 tax return For the conditions the sports event must meet, see Exception for events that benefit charitable organizations under What Entertainment Expenses Are Deductible?, later. I need to file 2009 tax return Individuals subject to “hours of service” limits. I need to file 2009 tax return   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. I need to file 2009 tax return The percentage is 80%. I need to file 2009 tax return   Individuals subject to the Department of Transportation's “hours of service” limits include the following persons. I need to file 2009 tax return Certain air transportation workers (such as pilots, crew, dispatchers, mechanics, and control tower operators) who are under Federal Aviation Administration regulations. I need to file 2009 tax return Interstate truck operators and bus drivers who are under Department of Transportation regulations. I need to file 2009 tax return Certain railroad employees (such as engineers, conductors, train crews, dispatchers, and control operations personnel) who are under Federal Railroad Administration regulations. I need to file 2009 tax return Certain merchant mariners who are under Coast Guard regulations. I need to file 2009 tax return What Entertainment Expenses Are Deductible? This section explains different types of entertainment expenses you may be able to deduct. I need to file 2009 tax return Entertainment. I need to file 2009 tax return   Entertainment includes any activity generally considered to provide entertainment, amusement, or recreation. I need to file 2009 tax return 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. I need to file 2009 tax return   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. I need to file 2009 tax return A meal as a form of entertainment. I need to file 2009 tax return   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. I need to file 2009 tax return A meal expense includes the cost of food, beverages, taxes, and tips for the meal. I need to file 2009 tax return To deduct an entertainment-related meal, you or your employee must be present when the food or beverages are provided. I need to file 2009 tax return    You cannot claim the cost of your meal both as an entertainment expense and as a travel expense. I need to file 2009 tax return    Meals sold in the normal course of your business are not considered entertainment. I need to file 2009 tax return Deduction may depend on your type of business. I need to file 2009 tax return   Your kind of business may determine if a particular activity is considered entertainment. I need to file 2009 tax return 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. I need to file 2009 tax return This is because fashion shows are typical in your business. I need to file 2009 tax return But, if you are an appliance distributor and hold a fashion show for the spouses of your retailers, the show generally is considered entertainment. I need to file 2009 tax return Separating costs. I need to file 2009 tax return   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. I need to file 2009 tax return You must have a reasonable basis for making this allocation. I need to file 2009 tax return For example, you must allocate your expenses if a hotel includes entertainment in its lounge on the same bill with your room charge. I need to file 2009 tax return Taking turns paying for meals or entertainment. I need to file 2009 tax return   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. I need to file 2009 tax return Lavish or extravagant expenses. I need to file 2009 tax return   You cannot deduct expenses for entertainment that are lavish or extravagant. I need to file 2009 tax return An expense is not considered lavish or extravagant if it is reasonable considering the facts and circumstances. I need to file 2009 tax return 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. I need to file 2009 tax return Allocating between business and nonbusiness. I need to file 2009 tax return   If you entertain business and nonbusiness individuals at the same event, you must divide your entertainment expenses between business and nonbusiness. I need to file 2009 tax return You can deduct only the business part. I need to file 2009 tax return If you cannot establish the part of the expense for each person participating, allocate the expense to each participant on a pro rata basis. I need to file 2009 tax return Example. I need to file 2009 tax return You entertain a group of individuals that includes yourself, three business prospects, and seven social guests. I need to file 2009 tax return Only 4/11 of the expense qualifies as a business entertainment expense. I need to file 2009 tax return You cannot deduct the expenses for the seven social guests because those costs are nonbusiness expenses. I need to file 2009 tax return Trade association meetings. I need to file 2009 tax return   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. I need to file 2009 tax return These organizations include business leagues, chambers of commerce, real estate boards, trade associations, and professional associations. I need to file 2009 tax return Entertainment tickets. I need to file 2009 tax return   Generally, you cannot deduct more than the face value of an entertainment ticket, even if you paid a higher price. I need to file 2009 tax return 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. I need to file 2009 tax return Exception for events that benefit charitable organizations. I need to file 2009 tax return   Different rules apply when the cost of a ticket to a sports event benefits a charitable organization. I need to file 2009 tax return 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. I need to file 2009 tax return The event's main purpose is to benefit a qualified charitable organization. I need to file 2009 tax return The entire net proceeds go to the charity. I need to file 2009 tax return The event uses volunteers to perform substantially all the event's work. I need to file 2009 tax return    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. I need to file 2009 tax return Example 1. I need to file 2009 tax return You purchase tickets to a golf tournament organized by the local volunteer fire company. I need to file 2009 tax return All net proceeds will be used to buy new fire equipment. I need to file 2009 tax return The volunteers will run the tournament. I need to file 2009 tax return You can deduct the entire cost of the tickets as a business expense if they otherwise qualify as an entertainment expense. I need to file 2009 tax return Example 2. I need to file 2009 tax return You purchase tickets to a college football game through a ticket broker. I need to file 2009 tax return After having a business discussion, you take a client to the game. I need to file 2009 tax return Net proceeds from the game go to colleges that qualify as charitable organizations. I need to file 2009 tax return 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. I need to file 2009 tax return Skyboxes and other private luxury boxes. I need to file 2009 tax return   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. I need to file 2009 tax return   To determine whether a skybox has been rented for more than one event, count each game or other performance as one event. I need to file 2009 tax return For example, renting a skybox for a series of playoff games is considered renting it for more than one event. I need to file 2009 tax return All skyboxes you rent in the same arena, along with any rentals by related parties, are considered in making this determination. I need to file 2009 tax return   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. I need to file 2009 tax return Example. I need to file 2009 tax return You pay $3,000 to rent a 10-seat skybox at Team Stadium for three baseball games. I need to file 2009 tax return The cost of regular nonluxury box seats at each event is $30 a seat. I need to file 2009 tax return You can deduct (subject to the 50% limit) $900 ((10 seats × $30 each) × 3 events). I need to file 2009 tax return Food and beverages in skybox seats. I need to file 2009 tax return   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. I need to file 2009 tax return The amounts separately stated for food and beverages must be reasonable. I need to file 2009 tax return You cannot inflate the charges for food and beverages to avoid the limited deduction for skybox rentals. I need to file 2009 tax return What Entertainment Expenses Are Not Deductible? This section explains different types of entertainment expenses you generally may not be able to deduct. I need to file 2009 tax return Club dues and membership fees. I need to file 2009 tax return   You cannot deduct dues (including initiation fees) for membership in any club organized for: Business, Pleasure, Recreation, or Other social purpose. I need to file 2009 tax return 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. I need to file 2009 tax return   The purposes and activities of a club, not its name, will determine whether or not you can deduct the dues. I need to file 2009 tax return 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. I need to file 2009 tax return Entertainment facilities. I need to file 2009 tax return   Generally, you cannot deduct any expense for the use of an entertainment facility. I need to file 2009 tax return This includes expenses for depreciation and operating costs such as rent, utilities, maintenance, and protection. I need to file 2009 tax return   An entertainment facility is any property you own, rent, or use for entertainment. I need to file 2009 tax return 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. I need to file 2009 tax return Out-of-pocket expenses. I need to file 2009 tax return   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. I need to file 2009 tax return These are not expenses for the use of an entertainment facility. I need to file 2009 tax return However, these expenses are subject to the directly-related and associated tests and to the 50% limit , all discussed earlier. I need to file 2009 tax return Expenses for spouses. I need to file 2009 tax return   You generally cannot deduct the cost of entertainment for your spouse or for the spouse of a customer. I need to file 2009 tax return 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. I need to file 2009 tax return Example. I need to file 2009 tax return You entertain a customer. I need to file 2009 tax return The cost is an ordinary and necessary business expense and is allowed under the entertainment rules. I need to file 2009 tax return The customer's spouse joins you because it is impractical to entertain the customer without the spouse. I need to file 2009 tax return You can deduct the cost of entertaining the customer's spouse. I need to file 2009 tax return If your spouse joins the party because the customer's spouse is present, the cost of the entertainment for your spouse is also deductible. I need to file 2009 tax return Gift or entertainment. I need to file 2009 tax return   Any item that might be considered either a gift or entertainment generally will be considered entertainment. I need to file 2009 tax return 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. I need to file 2009 tax return   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. I need to file 2009 tax return You can treat the tickets as either a gift or entertainment, whichever is to your advantage. I need to file 2009 tax return   You can change your treatment of the tickets at a later date by filing an amended return. I need to file 2009 tax return 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. I need to file 2009 tax return   If you go with the customer to the event, you must treat the cost of the tickets as an entertainment expense. I need to file 2009 tax return You cannot choose, in this case, to treat the tickets as a gift. I need to file 2009 tax return Prev  Up  Next   Home   More Online Publications
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Understanding your CP24 Notice

We made changes to your return because we found a difference between the amount of estimated tax payments on your tax return and the amount we posted to your account. You have a potential overpayment credit because of these changes.

Looking for information for CP24E Notice?

Printable samples of this notice (PDF)

Tax publications you may find useful

How to get help

Calling the 1-800 number listed on the top right corner of your notice is the fastest way to get your questions answered.

You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).

Or you may qualify for help from a Low Income Taxpayer Clinic.
 


What you need to do

  • Read your notice carefully — it will explain the changes we made to your return.
  • Check the list of payments we applied to your account to see if we applied all the payments you made.
  • Correct the copy of your tax return that you kept for your records.
  • You don't need to do anything if you agree with the notice.
  • If you disagree with the notice, please contact us at the toll-free number listed on its top right-hand corner (within 60 days of the notice’s date).

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Answers to Common Questions

Is an overpayment credit different from a refund?
You get an overpayment credit when your tax payments exceed what you owe. You will receive the overpayment credit as a refund automatically. You also, however, can ask us to apply the credit as an advance payment towards your next year's taxes instead of sending it to you as a refund.

When can I expect to receive my refund?
You will receive it in four to six weeks if you owe no other taxes or debts we’re required to collect.

What can I do if I don't receive my refund in four to six weeks?
Call us at the toll-free number listed on the top right-hand corner of your notice.

How can I find out what caused my tax return to change?
Please contact us at the number listed on your notice for specific information concerning your tax return.

What should I do if I find you misapplied a payment or haven't credited a payment that I made?
Contact us with your information at the toll-free number listed on your notice. Please have your documentation (such as cancelled checks, amended return, etc.) ready when you call. Our representative will discuss the issue with you and give you further instructions.

What should I do if I disagree with the changes you made?
Contact us at the toll free number listed on the top right-hand corner of your notice.

How do I adjust my estimated tax payments?
You can adjust your estimated tax payments by completing a Form 1040-ES, Estimated Tax for Individuals. See Publication 505, Tax Withholding and Estimated Tax for more information.

What should I do if I need to make another correction to my tax return?
You'll need to file Form 1040X, Amended U.S. Individual Income Tax Return.


Tips for next year

Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file.

You can receive your refund quickly with a direct deposit to your bank account by completing the banking information in the refund section of your tax return.

Page Last Reviewed or Updated: 03-Mar-2014

The I Need To File 2009 Tax Return

I need to file 2009 tax return 20. I need to file 2009 tax return   Standard Deduction Table of Contents What's New Introduction Standard Deduction Amount Standard Deduction for Dependents Who Should ItemizeWhen to itemize. I need to file 2009 tax return Married persons who filed separate returns. I need to file 2009 tax return What's New Standard deduction increased. I need to file 2009 tax return  The standard deduction for some taxpayers who do not itemize their deductions on Schedule A (Form 1040) is higher for 2013 than it was for 2012. I need to file 2009 tax return The amount depends on your filing status. I need to file 2009 tax return You can use the 2013 Standard Deduction Tables in this chapter to figure your standard deduction. I need to file 2009 tax return Introduction This chapter discusses the following topics. I need to file 2009 tax return How to figure the amount of your standard deduction. I need to file 2009 tax return The standard deduction for dependents. I need to file 2009 tax return Who should itemize deductions. I need to file 2009 tax return Most taxpayers have a choice of either taking a standard deduction or itemizing their deductions. I need to file 2009 tax return If you have a choice, you can use the method that gives you the lower tax. I need to file 2009 tax return The standard deduction is a dollar amount that reduces your taxable income. I need to file 2009 tax return It is a benefit that eliminates the need for many taxpayers to itemize actual deductions, such as medical expenses, charitable contributions, and taxes, on Schedule A (Form 1040). I need to file 2009 tax return The standard deduction is higher for taxpayers who: Are 65 or older, or Are blind. I need to file 2009 tax return You benefit from the standard deduction if your standard deduction is more than the total of your allowable itemized deductions. I need to file 2009 tax return Persons not eligible for the standard deduction. I need to file 2009 tax return   Your standard deduction is zero and you should itemize any deductions you have if: Your filing status is married filing separately, and your spouse itemizes deductions on his or her return, You are filing a tax return for a short tax year because of a change in your annual accounting period, or You are a nonresident or dual-status alien during the year. I need to file 2009 tax return You are considered a dual-status alien if you were both a nonresident and resident alien during the year. I need to file 2009 tax return Note. I need to file 2009 tax return If you are a nonresident alien who is married to a U. I need to file 2009 tax return S. I need to file 2009 tax return citizen or resident alien at the end of the year, you can choose to be treated as a U. I need to file 2009 tax return S. I need to file 2009 tax return resident. I need to file 2009 tax return (See Publication 519, U. I need to file 2009 tax return S. I need to file 2009 tax return Tax Guide for Aliens. I need to file 2009 tax return ) If you make this choice, you can take the standard deduction. I need to file 2009 tax return If an exemption for you can be claimed on another person's return (such as your parents' return), your standard deduction may be limited. I need to file 2009 tax return See Standard Deduction for Dependents, later. I need to file 2009 tax return Standard Deduction Amount The standard deduction amount depends on your filing status, whether you are 65 or older or blind, and whether an exemption can be claimed for you by another taxpayer. I need to file 2009 tax return Generally, the standard deduction amounts are adjusted each year for inflation. I need to file 2009 tax return The standard deduction amounts for most people are shown in Table 20-1. I need to file 2009 tax return Decedent's final return. I need to file 2009 tax return   The standard deduction for a decedent's final tax return is the same as it would have been had the decedent continued to live. I need to file 2009 tax return However, if the decedent was not 65 or older at the time of death, the higher standard deduction for age cannot be claimed. I need to file 2009 tax return Higher Standard Deduction for Age (65 or Older) If you are age 65 or older on the last day of the year and do not itemize deductions, you are entitled to a higher standard deduction. I need to file 2009 tax return You are considered 65 on the day before your 65th birthday. I need to file 2009 tax return Therefore, you can take a higher standard deduction for 2013 if you were born before January 2, 1949. I need to file 2009 tax return Use Table 20-2 to figure the standard deduction amount. I need to file 2009 tax return Higher Standard Deduction for Blindness If you are blind on the last day of the year and you do not itemize deductions, you are entitled to a higher standard deduction. I need to file 2009 tax return Not totally blind. I need to file 2009 tax return   If you are not totally blind, you must get a certified statement from an eye doctor (ophthalmologist or optometrist) that: You cannot see better than 20/200 in the better eye with glasses or contact lenses, or Your field of vision is 20 degrees or less. I need to file 2009 tax return   If your eye condition is not likely to improve beyond these limits, the statement should include this fact. I need to file 2009 tax return You must keep the statement in your records. I need to file 2009 tax return   If your vision can be corrected beyond these limits only by contact lenses that you can wear only briefly because of pain, infection, or ulcers, you can take the higher standard deduction for blindness if you otherwise qualify. I need to file 2009 tax return Spouse 65 or Older or Blind You can take the higher standard deduction if your spouse is age 65 or older or blind and: You file a joint return, or You file a separate return and can claim an exemption for your spouse because your spouse had no gross income and cannot be claimed as a dependent by another taxpayer. I need to file 2009 tax return You cannot claim the higher standard deduction for an individual other than yourself and your spouse. I need to file 2009 tax return Examples The following examples illustrate how to determine your standard deduction using Tables 20-1 and 20-2. I need to file 2009 tax return Example 1. I need to file 2009 tax return Larry, 46, and Donna, 33, are filing a joint return for 2013. I need to file 2009 tax return Neither is blind, and neither can be claimed as a dependent. I need to file 2009 tax return They decide not to itemize their deductions. I need to file 2009 tax return They use Table 20-1. I need to file 2009 tax return Their standard deduction is $12,200. I need to file 2009 tax return Example 2. I need to file 2009 tax return The facts are the same as in Example 1 except that Larry is blind at the end of 2013. I need to file 2009 tax return Larry and Donna use Table 20-2. I need to file 2009 tax return Their standard deduction is $13,400. I need to file 2009 tax return Example 3. I need to file 2009 tax return Bill and Lisa are filing a joint return for 2013. I need to file 2009 tax return Both are over age 65. I need to file 2009 tax return Neither is blind, and neither can be claimed as a dependent. I need to file 2009 tax return If they do not itemize deductions, they use Table 20-2. I need to file 2009 tax return Their standard deduction is $14,600. I need to file 2009 tax return Standard Deduction for Dependents The standard deduction for an individual who can be claimed as a dependent on another person's tax return is generally limited to the greater of: $1,000, or The individual's earned income for the year plus $350 (but not more than the regular standard deduction amount, generally $6,100). I need to file 2009 tax return However, if the individual is 65 or older or blind, the standard deduction may be higher. I need to file 2009 tax return If you (or your spouse, if filing jointly) can be claimed as a dependent on someone else's return, use Table 20-3 to determine your standard deduction. I need to file 2009 tax return Earned income defined. I need to file 2009 tax return   Earned income is salaries, wages, tips, professional fees, and other amounts received as pay for work you actually perform. I need to file 2009 tax return    For purposes of the standard deduction, earned income also includes any part of a scholarship or fellowship grant that you must include in your gross income. I need to file 2009 tax return See Scholarships and fellowships in chapter 12 for more information on what qualifies as a scholarship or fellowship grant. I need to file 2009 tax return Example 1. I need to file 2009 tax return Michael is single. I need to file 2009 tax return His parents can claim an exemption for him on their 2013 tax return. I need to file 2009 tax return He has interest income of $780 and wages of $150. I need to file 2009 tax return He has no itemized deductions. I need to file 2009 tax return Michael uses Table 20-3 to find his standard deduction. I need to file 2009 tax return He enters $150 (his earned income) on line 1, $500 ($150 + $350) on line 3, $1,000 (the larger of $500 and $1,000) on line 5, and $6,100 on line 6. I need to file 2009 tax return His standard deduction, on line 7a, is $1,000 (the smaller of $1,000 and $6,100). I need to file 2009 tax return Example 2. I need to file 2009 tax return Joe, a 22-year-old full-time college student, can be claimed as a dependent on his parents' 2013 tax return. I need to file 2009 tax return Joe is married and files a separate return. I need to file 2009 tax return His wife does not itemize deductions on her separate return. I need to file 2009 tax return Joe has $1,500 in interest income and wages of $3,800. I need to file 2009 tax return He has no itemized deductions. I need to file 2009 tax return Joe finds his standard deduction by using Table 20-3. I need to file 2009 tax return He enters his earned income, $3,800 on line 1. I need to file 2009 tax return He adds lines 1 and 2 and enters $4,150 on line 3. I need to file 2009 tax return On line 5, he enters $4,150, the larger of lines 3 and 4. I need to file 2009 tax return Because Joe is married filing a separate return, he enters $6,100 on line 6. I need to file 2009 tax return On line 7a he enters $4,150 as his standard deduction because it is smaller than $6,100, the amount on line 6. I need to file 2009 tax return Example 3. I need to file 2009 tax return Amy, who is single, can be claimed as a dependent on her parents' 2013 tax return. I need to file 2009 tax return She is 18 years old and blind. I need to file 2009 tax return She has interest income of $1,300 and wages of $2,900. I need to file 2009 tax return She has no itemized deductions. I need to file 2009 tax return Amy uses Table 20-3 to find her standard deduction. I need to file 2009 tax return She enters her wages of $2,900 on line 1. I need to file 2009 tax return She adds lines 1 and 2 and enters $3,250 on line 3. I need to file 2009 tax return On line 5, she enters $3,250, the larger of lines 3 and 4. I need to file 2009 tax return Because she is single, Amy enters $6,100 on line 6. I need to file 2009 tax return She enters $3,250 on line 7a. I need to file 2009 tax return This is the smaller of the amounts on lines 5 and 6. I need to file 2009 tax return Because she checked one box in the top part of the worksheet, she enters $1,500 on line 7b. I need to file 2009 tax return She then adds the amounts on lines 7a and 7b and enters her standard deduction of $4,750 on line 7c. I need to file 2009 tax return Example 4. I need to file 2009 tax return Ed is single. I need to file 2009 tax return His parents can claim an exemption for him on their 2013 tax return. I need to file 2009 tax return He has wages of $7,000, interest income of $500, and a business loss of $3,000. I need to file 2009 tax return He has no itemized deductions. I need to file 2009 tax return Ed uses Table 20-3 to figure his standard deduction. I need to file 2009 tax return He enters $4,000 ($7,000 - $3,000) on line 1. I need to file 2009 tax return He adds lines 1 and 2 and enters $4,350 on line 3. I need to file 2009 tax return On line 5 he enters $4,350, the larger of lines 3 and 4. I need to file 2009 tax return Because he is single, Ed enters $6,100 on line 6. I need to file 2009 tax return On line 7a he enters $4,350 as his standard deduction because it is smaller than $6,100, the amount on line 6. I need to file 2009 tax return Who Should Itemize You should itemize deductions if your total deductions are more than the standard deduction amount. I need to file 2009 tax return Also, you should itemize if you do not qualify for the standard deduction, as discussed earlier under Persons not eligible for the standard deduction . I need to file 2009 tax return You should first figure your itemized deductions and compare that amount to your standard deduction to make sure you are using the method that gives you the greater benefit. I need to file 2009 tax return You may be subject to a limit on some of your itemized deductions if your adjusted gross income is more than: $250,000 if single ($275,000 if head of household, $300,000 if married filing jointly or qualifying widow(er); or $150,000 if married filing separately). I need to file 2009 tax return See chapter 29 or the instructions for Schedule A (Form 1040) for more information on figuring the correct amount of your itemized deductions. I need to file 2009 tax return When to itemize. I need to file 2009 tax return   You may benefit from itemizing your deductions on Schedule A (Form 1040) if you: Do not qualify for the standard deduction, or the amount you can claim is limited, Had large uninsured medical and dental expenses during the year, Paid interest and taxes on your home, Had large unreimbursed employee business expenses or other miscellaneous deductions, Had large uninsured casualty or theft losses, Made large contributions to qualified charities, or Have total itemized deductions that are more than the standard deduction to which you otherwise are entitled. I need to file 2009 tax return These deductions are explained in chapters 21–28. I need to file 2009 tax return    If you decide to itemize your deductions, complete Schedule A and attach it to your Form 1040. I need to file 2009 tax return Enter the amount from Schedule A, line 29, on Form 1040, line 40. I need to file 2009 tax return Electing to itemize for state tax or other purposes. I need to file 2009 tax return   Even if your itemized deductions are less than your standard deduction, you can elect to itemize deductions on your federal return rather than take the standard deduction. I need to file 2009 tax return You may want to do this if, for example, the tax benefit of itemizing your deductions on your state tax return is greater than the tax benefit you lose on your federal return by not taking the standard deduction. I need to file 2009 tax return To make this election, you must check the box on line 30 of Schedule A. I need to file 2009 tax return Changing your mind. I need to file 2009 tax return   If you do not itemize your deductions and later find that you should have itemized — or if you itemize your deductions and later find you should not have — you can change your return by filing Form 1040X, Amended U. I need to file 2009 tax return S. I need to file 2009 tax return Individual Income Tax Return. I need to file 2009 tax return See Amended Returns and Claims for Refund in chapter 1 for more information on amended returns. I need to file 2009 tax return Married persons who filed separate returns. I need to file 2009 tax return   You can change methods of taking deductions only if you and your spouse both make the same changes. I need to file 2009 tax return Both of you must file a consent to assessment for any additional tax either one may owe as a result of the change. I need to file 2009 tax return    You and your spouse can use the method that gives you the lower total tax, even though one of you may pay more tax than you would have paid by using the other method. I need to file 2009 tax return You both must use the same method of claiming deductions. I need to file 2009 tax return If one itemizes deductions, the other should itemize because he or she will not qualify for the standard deduction. I need to file 2009 tax return See Persons not eligible for the standard deduction , earlier. I need to file 2009 tax return 2013 Standard Deduction Tables If you are married filing a separate return and your spouse itemizes deductions, or if you are a dual-status alien, you cannot take the standard deduction even if you were born before January 2, 1949, or are blind. I need to file 2009 tax return Table 20-1. I need to file 2009 tax return Standard Deduction Chart for Most People* If your filing status is. I need to file 2009 tax return . I need to file 2009 tax return . I need to file 2009 tax return Your standard deduction is: Single or Married filing separately $6,100 Married filing jointly or Qualifying widow(er) with dependent child 12,200 Head of household 8,950 *Do not use this chart if you were born before January 2, 1949, are blind, or if someone else can claim you (or your spouse if filing jointly) as a dependent. I need to file 2009 tax return Use Table 20-2 or 20-3 instead. I need to file 2009 tax return Table 20-2. I need to file 2009 tax return Standard Deduction Chart for People Born Before January 2, 1949, or Who are Blind Check the correct number of boxes below. I need to file 2009 tax return Then go to the chart. I need to file 2009 tax return You: Born before January 2, 1949 □ Blind □ Your spouse, if claiming spouse's exemption: Born before January 2, 1949 □ Blind □ Total number of boxes checked   IF  your filing status is. I need to file 2009 tax return . I need to file 2009 tax return . I need to file 2009 tax return AND the number in the box above is. I need to file 2009 tax return . I need to file 2009 tax return . I need to file 2009 tax return THEN your standard deduction is. I need to file 2009 tax return . I need to file 2009 tax return . I need to file 2009 tax return Single 1 $7,600   2 9,100 Married filing jointly 1 $13,400 or Qualifying 2 14,600 widow(er) with 3 15,800 dependent child 4 17,000 Married filing 1 $7,300 separately 2 8,500   3 9,700   4 10,900 Head of household 1 $10,450   2 11,950 *If someone else can claim you (or your spouse if filing jointly) as a dependent, use Table 20-3 instead. I need to file 2009 tax return Table 20-3. I need to file 2009 tax return Standard Deduction Worksheet for Dependents Use this worksheet only if someone else can claim you (or your spouse if filing jointly) as a dependent. I need to file 2009 tax return Check the correct number of boxes below. I need to file 2009 tax return Then go to the worksheet. I need to file 2009 tax return You:   Born before January 2, 1949 □ Blind □ Your spouse, if claiming spouse's exemption: Born before January 2, 1949 □ Blind □ Total number of boxes checked 1. I need to file 2009 tax return Enter your earned income (defined below). I need to file 2009 tax return If none, enter -0-. I need to file 2009 tax return 1. I need to file 2009 tax return   2. I need to file 2009 tax return Additional amount. I need to file 2009 tax return 2. I need to file 2009 tax return $350 3. I need to file 2009 tax return Add lines 1 and 2. I need to file 2009 tax return 3. I need to file 2009 tax return   4. I need to file 2009 tax return Minimum standard deduction. I need to file 2009 tax return 4. I need to file 2009 tax return $1,000 5. I need to file 2009 tax return Enter the larger of line 3 or line 4. I need to file 2009 tax return 5. I need to file 2009 tax return   6. I need to file 2009 tax return Enter the amount shown below for your filing status. I need to file 2009 tax return Single or Married filing separately—$6,100 Married filing jointly—$12,200 Head of household—$8,950 6. I need to file 2009 tax return   7. I need to file 2009 tax return Standard deduction. I need to file 2009 tax return         a. I need to file 2009 tax return Enter the smaller of line 5 or line 6. I need to file 2009 tax return If born after January 1, 1949, and not blind, stop here. I need to file 2009 tax return This is your standard deduction. I need to file 2009 tax return Otherwise, go on to line 7b. I need to file 2009 tax return 7a. I need to file 2009 tax return     b. I need to file 2009 tax return If born before January 2, 1949, or blind, multiply $1,500 ($1,200 if married) by the number in the box above. I need to file 2009 tax return 7b. I need to file 2009 tax return     c. I need to file 2009 tax return Add lines 7a and 7b. I need to file 2009 tax return This is your standard deduction for 2013. I need to file 2009 tax return 7c. I need to file 2009 tax return   Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. I need to file 2009 tax return It also includes any amount received as a scholarship that you must include in your income. I need to file 2009 tax return Prev  Up  Next   Home   More Online Publications