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Irs Amended Return Instructions

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Irs Amended Return Instructions

Irs amended return instructions 13. Irs amended return instructions   Base de Bienes Table of Contents Introduction Useful Items - You may want to see: Base de CostoBienes Raíces Base AjustadaAumentos a la Base Disminuciones a la Base Base Distinta al CostoBienes Recibidos por Servicios Intercambios Sujetos a Impuestos Conversiones Involuntarias Intercambios no Sujetos a Impuestos Bienes Traspasados de un Cónyuge Bienes Recibidos como Donación Bienes Heredados Bienes de Uso Personal Cambiados a Uso Comercial o de Alquiler Acciones y Bonos Introduction Este capítulo explica cómo calcular la base de bienes. Irs amended return instructions Se divide en las siguientes secciones: Base de costo. Irs amended return instructions Base ajustada. Irs amended return instructions Base distinta al costo. Irs amended return instructions Su base es la cantidad de inversión en bienes para propósitos no sujetos a impuestos. Irs amended return instructions Use la base para calcular las pérdidas o ganancias provenientes de la venta, intercambio u otra enajenación de bienes. Irs amended return instructions Además, use la base para calcular las deducciones por depreciación, amortización, agotamiento y pérdidas fortuitas. Irs amended return instructions Si usa bienes para propósitos tanto comerciales como de inversión y personales, tiene que distribuir la base de acuerdo con el uso. Irs amended return instructions Sólo se puede depreciar la base asignada al uso comercial o de inversión de los bienes. Irs amended return instructions Su base original de los bienes se ajusta (aumenta o disminuye) según ciertos hechos. Irs amended return instructions Por ejemplo, si realiza mejoras a los bienes, aumente la base. Irs amended return instructions Si hace deducciones por depreciación o pérdidas fortuitas, o reclama ciertos créditos, reduzca la base. Irs amended return instructions Mantenga documentación precisa de todos los artículos que afecten la base de sus bienes. Irs amended return instructions Para más información sobre cómo mantener dicha documentación, consulte el capítulo 1 . Irs amended return instructions Useful Items - You may want to see: Publicación 15-B Employer's Tax Guide to Fringe Benefits (Guía tributaria sobre beneficios marginales para empleadores), en inglés 525 Taxable and Nontaxable Income (Ingresos sujetos a impuestos y no sujetos a impuestos), en inglés 535 Business Expenses (Gastos de negocio), en inglés 537 Installment Sales (Ventas a plazos), en inglés 544 Sales and Other Dispositions of Assets (Ventas y otras enajenaciones de activos), en inglés 550 Investment Income and Expenses (Ingresos y gastos de inversión), en inglés 551 Basis of Assets (Base de activos), en inglés 946 How To Depreciate Property (Cómo depreciar los bienes), en inglés Base de Costo La base de los bienes comprados normalmente es el costo de dichos bienes. Irs amended return instructions El costo es la cantidad que usted paga en efectivo, obligaciones de deuda, otros bienes o servicios. Irs amended return instructions Éste también puede incluir cantidades que paga por los siguientes artículos: Impuesto sobre ventas, Flete, Instalación y pruebas, Impuestos sobre artículos de uso y consumo, Honorarios legales y contables (cuando se tienen que capitalizar), Timbres de recaudación de impuestos, Costos de registro e Impuestos sobre bienes raíces (si usted los asume por el vendedor). Irs amended return instructions Además, la base de activos de bienes raíces y de negocios puede incluir otros artículos. Irs amended return instructions Préstamos con intereses bajos o sin intereses. Irs amended return instructions    Si compra bienes con un plan de pago a plazos con bajos intereses o sin intereses, la base de los bienes es el precio de compra establecido menos las cantidades consideradas intereses no establecidos. Irs amended return instructions Por lo general, se tienen intereses no establecidos si la tasa de interés es menor que la tasa federal correspondiente. Irs amended return instructions   Para obtener más información, consulte Unstated Interest and Original Issue Discount (OID) (Intereses no establecidos y descuento de la emisión original (OID, por sus siglas en inglés)) en la Publicación 537, en inglés. Irs amended return instructions Bienes Raíces Los bienes raíces, conocidos también como bienes inmuebles, consisten en tierra y, normalmente, todo lo que esté construido sobre esta tierra, lo que crezca en ella y todo lo instalado en ésta. Irs amended return instructions Si compra bienes raíces, algunos honorarios y otros gastos que usted pague son parte de la base de costo de los bienes. Irs amended return instructions Compra por suma global. Irs amended return instructions   Si compra edificios junto con la tierra por una suma global, asigne la base del costo entre la tierra y los edificios. Irs amended return instructions Asigne el costo según los valores justos de mercado (FMV, por sus siglas en inglés) respectivos de la tierra y los edificios al momento de la compra. Irs amended return instructions Calcule la base de cada uno de los activos multiplicando la suma global por una fracción. Irs amended return instructions El numerador es el valor justo de mercado de dicho activo y el denominador es el valor justo de mercado de los bienes en su totalidad al momento de la compra. Irs amended return instructions    Si no está seguro del valor justo de mercado de la tierra y los edificios, puede asignar la base de dichos bienes conforme a sus valores tasados para propósitos del impuesto sobre bienes raíces. Irs amended return instructions Valor justo de mercado (FMV). Irs amended return instructions   El valor justo de mercado (FMV, por sus siglas en inglés) es el precio por el cual los bienes cambian de propietario entre un comprador y un vendedor, cuando ninguno tiene la obligación de comprar o vender y cuando ambos tienen conocimiento razonable de todo hecho necesario. Irs amended return instructions Las ventas de bienes similares alrededor de la misma fecha pueden ser útiles para calcular el valor justo de mercado de los bienes. Irs amended return instructions Asunción de hipoteca. Irs amended return instructions   Si compra bienes y asume una hipoteca existente sobre los bienes (o si compra bienes sujetos a hipoteca), su base incluye la cantidad que paga por los bienes más la cantidad que se tiene que pagar sobre la hipoteca. Irs amended return instructions Cargos de liquidación. Irs amended return instructions   Su base incluye los cargos de liquidación y los costos de cierre que pagó por comprar los bienes. Irs amended return instructions Un cargo por comprar bienes es un costo que se tiene que pagar aun si compra los bienes en efectivo. Irs amended return instructions No incluya en su base cargos ni costos por obtener un préstamo sobre los bienes. Irs amended return instructions   Los siguientes son algunos de los cargos por liquidación o costos de cierre que puede incluir en la base de los bienes: Cargos por investigación del título de propiedad. Irs amended return instructions Cargos por conexión de servicios públicos. Irs amended return instructions Cargos por trámites legales (incluyendo cargos por la búsqueda del título y la preparación del contrato de compraventa y la escritura). Irs amended return instructions Costos de registro. Irs amended return instructions Cargos por estudios topográficos. Irs amended return instructions Impuestos de traspaso. Irs amended return instructions Seguro de título de la propiedad. Irs amended return instructions Cantidades que adeuda el vendedor y que usted acuerda pagar, como impuestos o intereses atrasados, costos de registro y cargos hipotecarios, cargos por mejoras o reparaciones y comisiones por ventas. Irs amended return instructions   Los costos de liquidación no incluyen cantidades puestas en depósito para el pago futuro de gastos como impuestos y seguro. Irs amended return instructions   Los siguientes son algunos de los cargos por liquidación y costos de cierre que no puede incluir en la base de los bienes: Primas de un seguro contra hechos fortuitos. Irs amended return instructions Alquiler por ocupación de la propiedad antes del cierre. Irs amended return instructions Cargos por servicios públicos u otros servicios relacionados con la ocupación de la propiedad antes del cierre. Irs amended return instructions Cargos relacionados con la obtención de un préstamo, tales como puntos (puntos de descuento, costos originarios del préstamo), primas de seguro hipotecario, cargos por asunción del préstamo, costo de un informe de crédito y cargos por una tasación que sea requisito del prestamista. Irs amended return instructions Cargos por refinanciamiento de una hipoteca. Irs amended return instructions Impuestos sobre bienes raíces. Irs amended return instructions   Si paga los impuestos sobre bienes raíces que el vendedor adeudaba sobre los bienes raíces que usted compró y el vendedor no se los reembolsa, considere estos impuestos como parte de su base. Irs amended return instructions No puede deducirlos como gasto. Irs amended return instructions    Si le reembolsa al vendedor los impuestos que éste pagó por usted, normalmente puede deducir la cantidad como gasto en el año de la compra. Irs amended return instructions No incluya esta cantidad en la base de bienes. Irs amended return instructions Si no se los reembolsa al vendedor, tiene que restar esos impuestos de su base. Irs amended return instructions Puntos. Irs amended return instructions   Si paga puntos para obtener un préstamo (incluyendo una hipoteca, una segunda hipoteca, una línea de crédito o un préstamo sobre el valor neto de la vivienda), no sume los puntos a la base de los bienes correspondientes. Irs amended return instructions Normalmente, los puntos se deducen a lo largo del plazo del préstamo. Irs amended return instructions Para más información sobre cómo deducir puntos, consulte el capítulo 23 . Irs amended return instructions Puntos de hipoteca de vivienda. Irs amended return instructions   Le pueden corresponder reglas especiales sobre los puntos que usted y el vendedor paguen cuando usted obtenga una hipoteca para comprar su vivienda principal. Irs amended return instructions Si se cumplen ciertos requisitos, puede deducir los puntos en su totalidad para el año en que se pagaron. Irs amended return instructions Reduzca la base de su vivienda por los puntos que pagó el vendedor. Irs amended return instructions Base Ajustada Antes de calcular las pérdidas o ganancias de una venta, intercambio u otra enajenación de bienes o de calcular la depreciación, agotamiento o amortización permisibles, por regla general, tiene que realizar ciertos ajustes (aumentos o disminuciones) a la base del costo o base distinta al costo (explicadas más adelante) de los bienes. Irs amended return instructions El resultado de estos ajustes a la base es la base ajustada. Irs amended return instructions Aumentos a la Base Aumente la base de los bienes por todos los artículos correctamente sumados a una cuenta de capital. Irs amended return instructions Ejemplos de artículos que aumentan la base se encuentran en la Tabla 13-1. Irs amended return instructions Algunos de estos artículos se explican a continuación. Irs amended return instructions Mejoras. Irs amended return instructions   Sume a su base de los bienes el costo de las mejoras que tengan vida útil de más de 1 año, si éstas aumentan el valor de los bienes, prolongan su vida útil o los adaptan para un uso diferente. Irs amended return instructions Por ejemplo, las mejoras incluyen la instalación de una sala de recreación en un sótano no terminado, la construcción de un baño o dormitorio adicional, la colocación de una cerca, la instalación de nueva plomería o cableado, la instalación de un nuevo tejado o la pavimentación de la entrada de autos. Irs amended return instructions Gravámenes por mejoras locales. Irs amended return instructions   Sume a la base de los bienes los cargos por mejoras como calles y aceras o banquetas, si éstas aumentan el valor de los bienes. Irs amended return instructions No deduzca dichos cargos como impuestos. Irs amended return instructions Sin embargo, puede deducir como impuestos los cargos por mantenimiento, reparaciones o cargos de intereses relacionados con las mejoras. Irs amended return instructions Ejemplo. Irs amended return instructions El ayuntamiento transforma la calle ubicada frente a su tienda en un paseo peatonal y le tasa un gravamen a la propiedad de usted y a las de otros propietarios afectados por el costo del cambio de la calle. Irs amended return instructions Sume dicho cargo a la base de sus bienes. Irs amended return instructions En este ejemplo, el cargo es un activo depreciable. Irs amended return instructions Disminuciones a la Base Reduzca la base de bienes por todo lo que represente un rendimiento de capital en el período durante el cual tuvo los bienes. Irs amended return instructions Los ejemplos de artículos que reducen la base se encuentran en la Tabla 13-1. Irs amended return instructions Algunos de estos artículos se explican a continuación. Irs amended return instructions Tabla 13-1. Irs amended return instructions Ejemplos de Ajustes a la Base Aumentos a la Base Disminuciones a la Base • Mejoras de capital: • Exclusión en los ingresos de subsidios  por sistemas de ahorro de energía   Ampliación de la vivienda     Instalación de un tejado completo     Pavimentación de la entrada de autos • Deducciones por pérdidas fortuitas o  por robo y reembolsos de seguros   Instalación de aire acondicionado central     Cambio del cableado en la vivienda         • Gravámenes por mejoras locales: • Ganancia aplazada de la venta de una  vivienda   Conexiones de agua     Extensión de cables de servicios públicos   hasta la propiedad • Crédito por vehículos con motor  alternativo (Formulario 8910)   Banquetas o aceras     Calles       • Crédito por bienes para recargar  vehículos de combustible alternativo   (Formulario 8911)             • Pérdidas por hechos fortuitos:  Restauración de bienes dañados   • Créditos por energía eficaz  residencial (Formulario 5695)         • Depreciación y deducción conforme a  la sección 179       • Honorarios legales: • Distribuciones de sociedades  anónimas no sujetos a impuestos   Costo de defender y perfeccionar un título   de propiedad     Honorarios por obtener la reducción de un   gravamen del ayuntamiento • Determinadas deudas canceladas  excluidas de los ingresos       • Costos de zonificación • Servidumbres (derechos de acceso  a la propiedad)         • Beneficios tributarios por adopción Pérdidas por hecho fortuito y robo. Irs amended return instructions   Si tiene pérdidas por hecho fortuito o por robo, reste de la base de los bienes el dinero del seguro u otros reembolsos y las pérdidas deducibles no cubiertas por el seguro. Irs amended return instructions    Tiene que aumentar la base de los bienes por la cantidad que gaste en reparaciones que restauren los bienes a su condición previa al hecho fortuito. Irs amended return instructions   Para obtener más información acerca de las pérdidas fortuitas y por robo, consulte el capítulo 25 . Irs amended return instructions Depreciación y deducción conforme a la sección 179. Irs amended return instructions   Reste de la base de la propiedad comercial calificada las deducciones que haya declarado conforme a la sección 179 y la depreciación que haya deducido, o pudo haber deducido (incluyendo todo descuento especial por depreciación), en la declaración de impuestos según el método de depreciación que seleccionó. Irs amended return instructions   Para obtener más información acerca de la depreciación y la deducción conforme a la sección 179, consulte la Publicación 946 y las Instrucciones del Formulario 4562, ambas en inglés. Irs amended return instructions Ejemplo. Irs amended return instructions Usted fue propietario de un dúplex usado como vivienda de alquiler que le costó $40,000, de los cuales $35,000 fueron asignados al edificio y $5,000 al terreno. Irs amended return instructions Hizo una ampliación al dúplex que costó $10,000. Irs amended return instructions En febrero del año pasado, el dúplex sufrió daños por un incendio. Irs amended return instructions Hasta ese momento, usted había descontado una depreciación de $23,000. Irs amended return instructions Vendió algunos materiales rescatados del siniestro por $1,300 y cobró $19,700 de la compañía de seguros. Irs amended return instructions Dedujo una pérdida fortuita de $1,000 en su declaración de impuestos sobre el ingreso del año pasado. Irs amended return instructions Gastó $19,000 del dinero del seguro para la restauración del dúplex, que se completó este año. Irs amended return instructions Tiene que usar la base ajustada del dúplex después de la restauración para determinar la depreciación para el resto del período de recuperación de la propiedad. Irs amended return instructions Calcule la base ajustada del dúplex de la siguiente manera: Costo original del dúplex $35,000 Ampliación hecha al dúplex 10,000 Costo total del dúplex $45,000 Menos: Depreciación 23,000 Base ajustada antes del hecho fortuito $22,000 Menos: Dinero del seguro $19,700     Pérdida fortuita deducida 1,000     Materiales rescatados 1,300 22,000 Base ajustada después del hecho fortuito $-0- Sume: Costo de restauración del dúplex 19,000 Base ajustada después de la restauración $19,000 Nota: La base del terreno es el costo original de $5,000. Irs amended return instructions Servidumbres (derechos de acceso a la propiedad). Irs amended return instructions   La cantidad recibida por otorgar una servidumbre normalmente se considera ganancia de la venta de una participación en bienes raíces. Irs amended return instructions Esto reduce la base de la parte afectada de los bienes. Irs amended return instructions Si la cantidad recibida es mayor que la base de la parte de la propiedad afectada por la servidumbre, reduzca su base de esa parte a cero y considere el remanente como una ganancia reconocida. Irs amended return instructions   Si la ganancia es sobre bienes de capital, consulte el capítulo 16 para obtener más información acerca de cómo declararla. Irs amended return instructions Si la ganancia es sobre bienes usados en una ocupación o negocio, consulte la Publicación 544, en inglés, para obtener información acerca de cómo declararla. Irs amended return instructions Exclusión de subsidios por sistemas de ahorro de energía. Irs amended return instructions   Puede excluir del ingreso bruto todo subsidio recibido de una compañía de servicios públicos por la compra o instalación de un sistema de ahorro de energía para una vivienda. Irs amended return instructions De la base de los bienes para los cuales recibió el subsidio, reste la cantidad excluida. Irs amended return instructions Para obtener más información acerca de este subsidio, consulte el capítulo 12 . Irs amended return instructions Ganancia aplazada de la venta de una vivienda. Irs amended return instructions    Si aplazó la ganancia de la venta de su vivienda principal según las reglas en vigencia antes del 7 de mayo de 1997, tiene que restar la ganancia aplazada de la base de la vivienda que adquirió como reposición. Irs amended return instructions Para obtener más información acerca de las reglas sobre la venta de una vivienda, vea el capítulo 15 . Irs amended return instructions Base Distinta al Costo En muchas ocasiones, no puede usar el costo como base. Irs amended return instructions En estos casos, se puede usar el valor justo de mercado o la base ajustada de los bienes. Irs amended return instructions El valor justo de mercado y la base ajustada se explican en secciones anteriores. Irs amended return instructions Bienes Recibidos por Servicios Si recibe bienes por sus servicios, incluya el valor justo de mercado de dichos bienes en los ingresos. Irs amended return instructions La cantidad que incluye en los ingresos es la base. Irs amended return instructions Si los servicios se prestaron por un precio acordado con anticipación, éste se aceptará como el valor justo de mercado de los bienes si no existen pruebas de lo contrario. Irs amended return instructions Bienes restringidos. Irs amended return instructions   Si recibe bienes por sus servicios y los bienes están sujetos a ciertas restricciones, la base de los bienes es el valor justo de mercado en el momento en que estén sustancialmente establecidos sus derechos a dichos bienes. Irs amended return instructions Sin embargo, esta regla no corresponde si elige incluir en los ingresos el valor justo de mercado de los bienes en el momento en que se le traspasen dichos bienes, menos la cantidad que pagó por éstos. Irs amended return instructions Su derecho sobre esos bienes están sustancialmente establecidos cuando dichos bienes se pueden traspasar o cuando no están sujetos a un riesgo importante de pérdida (es decir, usted tiene pocas probabilidades de perderlos). Irs amended return instructions Para obtener más información, consulte Restricted Property (Bienes restringidos) en la Publicación 525, en inglés. Irs amended return instructions Compra por valor inferior. Irs amended return instructions   Una compra por valor inferior es una compra de un artículo por un valor menor que su valor justo de mercado. Irs amended return instructions Si, como compensación por servicios, compra productos u otros bienes por un valor menor al valor justo de mercado, incluya en su ingreso la diferencia entre el precio de compra y el valor justo de mercado de los bienes. Irs amended return instructions La base de los bienes es el valor justo de mercado (precio de compra más la cantidad que se incluye en los ingresos). Irs amended return instructions   Si la diferencia entre el precio de compra y el valor justo de mercado es un descuento al empleado, no incluya la diferencia en los ingresos. Irs amended return instructions Sin embargo, la base de los bienes sigue siendo el valor justo de mercado. Irs amended return instructions Consulte Employee Discounts (Descuentos del empleado) en la Publicación 15-B, en inglés. Irs amended return instructions Intercambios Sujetos a Impuestos Un intercambio sujeto a impuestos es aquel intercambio en el que la ganancia está sujeta a impuestos o la pérdida es deducible. Irs amended return instructions Una ganancia sujeta a impuestos o pérdida deducible también se conoce como ganancia o pérdida reconocida. Irs amended return instructions Si recibe bienes como intercambio por otros bienes a través de un intercambio sujeto a impuestos, normalmente la base de los bienes que recibe es el valor justo de mercado al momento del intercambio. Irs amended return instructions Conversiones Involuntarias Si recibe bienes de reposición como resultado de una conversión involuntaria, tal como un hecho fortuito, robo o expropiación forzosa, calcule la base de los bienes de reposición usando la base de los bienes convertidos. Irs amended return instructions Bienes similares o afines. Irs amended return instructions   Si recibe bienes de reposición similares o afines en servicio o uso a los bienes convertidos, la base de los bienes de reposición es la misma que la base de los bienes convertidos en la fecha de la conversión, con los siguientes ajustes: Reduzca la base por lo siguiente: Toda pérdida que reconozca en la conversión involuntaria. Irs amended return instructions Todo dinero que reciba y que no gaste en bienes afines. Irs amended return instructions Aumente la base por lo siguiente: Toda ganancia que reconozca en la conversión involuntaria. Irs amended return instructions Todo costo de adquisición de los bienes de reposición. Irs amended return instructions Dinero o bienes no similares ni afines. Irs amended return instructions    Si recibe dinero o bienes no similares o no afines en servicio o uso a los bienes convertidos y compra bienes de reposición similares o afines en servicio o uso a los bienes convertidos, la base de los bienes de reposición es el costo menos la ganancia no reconocida en la conversión. Irs amended return instructions Ejemplo. Irs amended return instructions El estado expropió sus bienes. Irs amended return instructions La base ajustada de los bienes era $26,000 y el estado le pagó $31,000 por éstos. Irs amended return instructions Usted obtuvo una ganancia de $5,000 ($31,000 − $26,000). Irs amended return instructions Por $29,000 compró bienes de reposición similares en uso a los bienes convertidos. Irs amended return instructions Obtiene una ganancia de $2,000 ($31,000 − $29,000), la parte no gastada del pago que recibió del estado. Irs amended return instructions Su ganancia no reconocida es $3,000, la diferencia entre los $5,000 de ganancia obtenida y los $2,000 de ganancia reconocida. Irs amended return instructions La base de los bienes de reposición se calcula de la siguiente manera: Costo de los bienes de reposición $29,000 Menos: Ganancia no reconocida 3,000 Base de los bienes de reposición $26,000 Cómo distribuir la base. Irs amended return instructions   Si compra más de una propiedad de reposición, distribuya la base entre los bienes de acuerdo con los costos respectivos. Irs amended return instructions Base de depreciación. Irs amended return instructions   Hay reglas especiales para determinar y depreciar la base de los bienes MACRS (Sistema modificado de recuperación acelerada de costos) adquiridos en una conversión involuntaria. Irs amended return instructions Para información, vea What Is the Basis of Your Depreciable Property? (¿Cuál es la base de los bienes depreciables?), en el capítulo 1 de la Publicación 946, en inglés. Irs amended return instructions Intercambios no Sujetos a Impuestos Un intercambio no sujeto a impuestos es aquel intercambio en el que no se gravan las ganancias y no se pueden deducir las pérdidas. Irs amended return instructions Si recibe bienes por intercambio no sujetos a impuestos, normalmente la base es la misma que la base de los bienes que traspasó. Irs amended return instructions Consulte Canjes no Sujetos a Impuestos en el capítulo 14. Irs amended return instructions Intercambios de Bienes del Mismo Tipo El intercambio de bienes del mismo tipo es la clase más común de intercambio no sujeto a impuestos. Irs amended return instructions Para considerarse intercambio de bienes del mismo tipo, tanto los bienes canjeados como los bienes recibidos tienen que ser los siguientes: Bienes calificados. Irs amended return instructions Bienes del mismo tipo. Irs amended return instructions La base de los bienes que recibe normalmente es la misma que la base ajustada de los bienes que traspase. Irs amended return instructions Si canjea los bienes en un intercambio de bienes del mismo tipo y también paga dinero, la base de los bienes recibidos es la base ajustada de los bienes que entregó más el dinero que pagó. Irs amended return instructions Bienes calificados. Irs amended return instructions   En un intercambio de bienes del mismo tipo, tiene que mantener para inversión o uso productivo en su ocupación o negocio tanto los bienes que traspase como los bienes que reciba. Irs amended return instructions Bienes del mismo tipo. Irs amended return instructions   Tiene que haber un intercambio de bienes del mismo tipo. Irs amended return instructions Los bienes del mismo tipo son bienes de la misma naturaleza o carácter, aun si son de grado o calidad diferente. Irs amended return instructions El intercambio de bienes raíces por bienes raíces, o de bienes muebles por bienes muebles similares, es un intercambio de bienes del mismo tipo. Irs amended return instructions Ejemplo. Irs amended return instructions Usted canjea un camión viejo que usó en su negocio con una base ajustada de $1,700 por un camión nuevo que tiene un costo de $6,800. Irs amended return instructions El concesionario le hace un descuento de $2,000 por el camión viejo y usted paga $4,800. Irs amended return instructions Esto es un ejemplo de un intercambio de bienes del mismo tipo. Irs amended return instructions La base del camión nuevo es $6,500 (la base ajustada del camión viejo, $1,700, más la cantidad que pagó, $4,800). Irs amended return instructions Si vende el camión viejo a un tercero por $2,000, en lugar de hacer un canje y luego comprar un camión nuevo a un concesionario, usted tiene una ganancia sujeta a impuestos de $300 sobre la venta (el precio de venta de $2,000 menos la base ajustada de $1,700). Irs amended return instructions La base del camión nuevo es el precio que paga al concesionario. Irs amended return instructions Intercambios parcialmente no sujetos a impuestos. Irs amended return instructions   Un intercambio parcialmente no sujeto a impuestos es un intercambio en el que usted recibe bienes que no son del mismo tipo o dinero, además de bienes del mismo tipo. Irs amended return instructions La base de los bienes que recibe es igual a la base ajustada total de los bienes que traspasó, con los siguientes ajustes: Reduzca la base por lo siguiente: Todo el dinero que reciba. Irs amended return instructions Todas las pérdidas que reconozca en el intercambio. Irs amended return instructions Aumente la base por lo siguiente: Todos los costos adicionales en los que incurra. Irs amended return instructions Todas las ganancias que reconozca en el intercambio. Irs amended return instructions Si la otra parte implicada en el intercambio asume las deudas que le pertenecen a usted, trate la asunción de deuda como dinero que usted recibió en el intercambio. Irs amended return instructions Asignación de la base. Irs amended return instructions   Si recibe tanto bienes del mismo tipo como bienes que no son del mismo tipo en el intercambio, asigne la base primero a los bienes que no sean del mismo tipo, excepto dinero, hasta su valor justo de mercado en la fecha del intercambio. Irs amended return instructions El resto es la base de los bienes del mismo tipo. Irs amended return instructions Información adicional. Irs amended return instructions   Para obtener más información, consulte Like-Kind Exchanges (Intercambios de bienes del mismo tipo) en el capítulo 1 de la Publicación 544, en inglés. Irs amended return instructions Base de depreciación. Irs amended return instructions   Hay reglas especiales para determinar y depreciar la base de los bienes MACRS adquiridos en un intercambio de bienes del mismo tipo. Irs amended return instructions Para información, vea What Is the Basis of Your Depreciable Property? (¿Cuál es la base de los bienes depreciables?), en el capítulo 1 de la Publicación 946, en inglés. Irs amended return instructions Bienes Traspasados de un Cónyuge La base de los bienes traspasados a usted o traspasados en fideicomiso para su beneficio por su cónyuge es la misma base que la base ajustada de su cónyuge. Irs amended return instructions Se aplica la misma regla a un traspaso efectuado por su ex cónyuge en relación con su divorcio. Irs amended return instructions Sin embargo, para bienes traspasados en fideicomiso, ajuste la base según las ganancias reconocidas por su cónyuge o ex cónyuge si las obligaciones asumidas, más las obligaciones a las que están sujetos los bienes, son mayores que la base ajustada de los bienes traspasados. Irs amended return instructions Si los bienes que le son traspasados son bonos de ahorros estadounidenses de la serie E, serie EE o serie I, el cesionario tiene que incluir en el ingreso los intereses devengados a la fecha del traspaso. Irs amended return instructions Su base en los bonos, inmediatamente después del traspaso, es igual a la base del cesionario más el ingreso de intereses que se pueda incluir en el ingreso del cesionario. Irs amended return instructions Para obtener más información acerca de estos bonos, consulte el capítulo 7 . Irs amended return instructions Al momento del traspaso, el cesionario tiene que entregarle la documentación necesaria para determinar la base ajustada y el período de tenencia de los bienes a partir de la fecha de traspaso. Irs amended return instructions Para obtener más información acerca del traspaso de bienes de un cónyuge, consulte el capítulo 14 . Irs amended return instructions Bienes Recibidos como Donación Para calcular la base de una propiedad recibida como donación, tiene que conocer la base ajustada del donante justo antes de la donación, el valor justo de mercado de esta propiedad al momento en que se dona y los impuestos sobre donaciones pagados por dicha propiedad. Irs amended return instructions Valor justo de mercado menor que la base ajustada del donante. Irs amended return instructions   Si el valor justo de mercado de los bienes al momento de la donación es menor que la base ajustada del donante, la base depende de si usted tiene ganancias o pérdidas cuando enajene los bienes. Irs amended return instructions Su base para calcular ganancias es la misma que la base ajustada del donante más o menos los ajustes requeridos a la base mientras usted tenía los bienes. Irs amended return instructions Su base para calcular pérdidas es el valor justo de mercado cuando recibió la donación más o menos los ajustes requeridos a la base mientras usted tenía los bienes. Irs amended return instructions Vea Base Ajustada , anteriormente. Irs amended return instructions Ejemplo. Irs amended return instructions Usted recibió un acre de terreno como donación. Irs amended return instructions Al momento de la donación, el terreno tenía un valor justo de mercado de $8,000. Irs amended return instructions La base ajustada del donante era $10,000. Irs amended return instructions Después de recibir los bienes, no sucedió nada que aumentara ni disminuyera la base de los mismos. Irs amended return instructions Si posteriormente usted vende los bienes por $12,000, tendrá una ganancia de $2,000 porque tiene que usar la base ajustada del donante al momento de la donación ($10,000) como base para calcular la ganancia. Irs amended return instructions Si vende los bienes por $7,000, tendrá una pérdida de $1,000 porque tiene que usar el valor justo de mercado al momento de la donación ($8,000) como base para calcular la pérdida. Irs amended return instructions Si el precio de venta está entre $8,000 y $10,000, no tiene ganancias ni pérdidas. Irs amended return instructions Bienes comerciales. Irs amended return instructions   Si mantiene la donación como bienes comerciales, su base para calcular deducciones por depreciación, agotamiento o amortización es la misma que la base del donante más o menos los ajustes requeridos a la base mientras usted tiene los bienes. Irs amended return instructions Valor justo de mercado igual o mayor que la base ajustada del donante. Irs amended return instructions   Si el valor justo de mercado de los bienes es igual o mayor que la base ajustada del donante, la base es la base ajustada del donante al momento en que usted recibió la donación. Irs amended return instructions Aumente la base por la totalidad o parte de los impuestos sobre donaciones pagados, según la fecha de donación, como se explica más adelante. Irs amended return instructions   Además, para calcular las pérdidas o ganancias de una venta u otra enajenación o para calcular deducciones por depreciación, agotamiento o amortización sobre bienes comerciales, tiene que aumentar o reducir la base (la base ajustada del donante) por los ajustes requeridos a la base mientras usted tuvo los bienes. Irs amended return instructions Vea Base Ajustada , anteriormente. Irs amended return instructions   Si recibió una donación durante el año tributario, aumente la base de la donación (la base ajustada del donante) por la parte del impuesto sobre donaciones pagado sobre esta donación debido al aumento neto en valor de la donación. Irs amended return instructions Calcule el aumento multiplicando el impuesto pagado sobre la donación por la siguiente fracción. Irs amended return instructions El numerador de la fracción es el aumento neto del valor de la donación y el denominador es la cantidad de la donación. Irs amended return instructions   El aumento neto del valor de la donación es el valor justo de mercado de la donación menos la base ajustada del donante. Irs amended return instructions La cantidad de la donación es el valor para fines del impuesto sobre la donación después de haber sido reducida por toda exclusión anual y deducción conyugal o caritativa que corresponda a la donación. Irs amended return instructions Ejemplo. Irs amended return instructions En el año 2013, usted recibió una donación de bienes de su madre que tenía un valor justo de mercado de $50,000. Irs amended return instructions La base ajustada de su madre era $20,000. Irs amended return instructions La cantidad de la donación para propósitos del impuesto sobre donaciones era $36,000 ($50,000 menos la exclusión anual de $14,000). Irs amended return instructions Su madre pagó un impuesto sobre donaciones de $7,320 sobre los bienes. Irs amended return instructions La base de usted es $26,076, calculada de la siguiente manera: Valor justo de mercado. Irs amended return instructions $50,000 Menos: Base ajustada −20,000 Aumento neto en valor $30,000     Impuesto sobre la donación pagado $7,320 Multiplicado por ($30,000 ÷ $36,000) × 0. Irs amended return instructions 83 Impuesto sobre la donación debido al aumento neto en valor $6,076 Base ajustada de los bienes para su madre +20,000 La base de los bienes para usted $26,076 Nota: Si recibió una donación antes de 1977, la base de la donación para usted (la base ajustada del donante) incluye todos los impuestos sobre donaciones pagados sobre ésta. Irs amended return instructions Sin embargo, la base no puede ser mayor que el valor justo de mercado de la donación al momento en que se le dio a usted. Irs amended return instructions Bienes Heredados Su base en bienes heredados de un difunto que falleció antes del 1 de enero de 2010 o después del 31 de diciembre de 2010, es normalmente uno de los siguientes: El valor justo de mercado de los bienes en la fecha de muerte del difunto. Irs amended return instructions El valor justo de mercado en la fecha de valuación alternativa si el representante personal del caudal hereditario elige usar una valuación alternativa. Irs amended return instructions El valor según el método de valuación de uso especial para bienes raíces usados en actividades agrícolas o en el ejercicio de un negocio estrechamente controlado por pocos accionistas si se elige para propósitos del impuesto sobre la herencia. Irs amended return instructions La base ajustada del terreno del difunto hasta el valor excluido de la herencia sujeto a impuestos del difunto como una servidumbre de conservación calificada. Irs amended return instructions Si no hay que presentar una declaración del impuesto federal sobre la herencia, la base de los bienes heredados es el valor tasado en la fecha de fallecimiento para los impuestos estatales sobre la herencia o la transmisión. Irs amended return instructions Para obtener más información, consulte las Instrucciones del Formulario 706, United States Estate (and Generation-Skipping Transfer) Tax Return (Declaración del impuesto sobre el patrimonio (y transferencia con salto de generación) de los Estados Unidos), en inglés. Irs amended return instructions Bienes heredados de un difunto que falleció en 2010. Irs amended return instructions   Si heredó bienes de un difunto que falleció en 2010, pueden aplicarse requisitos especiales. Irs amended return instructions Para más información, vea la Publicación 4895, Tax Treatment of Property Acquired From a Decedent Dying in 2010 (Trato tributario de bienes adquiridos de un difunto que falleció en 2010), en inglés. Irs amended return instructions Bienes gananciales. Irs amended return instructions   En las jurisdicciones donde rigen las leyes de la comunidad de bienes gananciales (Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington y Wisconsin), se considera generalmente que cada cónyuge posee la mitad de los bienes gananciales. Irs amended return instructions Al fallecer cualquiera de los cónyuges, el total del valor de los bienes gananciales, aún la parte que le pertenece al cónyuge sobreviviente, normalmente se convierte en la base de la totalidad de los bienes. Irs amended return instructions Para que esta regla corresponda, por lo menos la mitad del valor de los bienes gananciales tiene que poderse incluir en el patrimonio bruto del difunto, independientemente de si se tiene que presentar o no una declaración sobre la herencia. Irs amended return instructions Ejemplo. Irs amended return instructions   Usted y su cónyuge tenían bienes gananciales cuya base era $80,000. Irs amended return instructions Cuando su cónyuge falleció, la mitad del valor justo de mercado de los bienes gananciales era incluible en el patrimonio de su cónyuge. Irs amended return instructions El valor justo de mercado de los intereses de los bienes gananciales era $100,000. Irs amended return instructions La base de su mitad de los bienes después de la muerte de su cónyuge es $50,000 (la mitad del valor justo de mercado de $100,000). Irs amended return instructions La base de la otra mitad que se pasa a los herederos de su cónyuge también es $50,000. Irs amended return instructions   Para más información, vea la Publicación 555, Community Property (Comunidad de bienes gananciales), en inglés. Irs amended return instructions Bienes de Uso Personal Cambiados a Uso Comercial o de Alquiler Si tiene bienes para uso personal y luego los cambia a uso comercial o los usa para producir ingresos de alquiler, puede empezar a depreciar dichos bienes al momento del cambio. Irs amended return instructions Para hacerlo, tiene que calcular la base para propósitos de depreciación al momento del cambio. Irs amended return instructions Un ejemplo de un cambio de bienes de uso personal a uso comercial o de alquiler sería alquilar su antigua vivienda personal. Irs amended return instructions Base para propósitos de depreciación. Irs amended return instructions   La base para depreciación es la menor de las siguientes cantidades: El valor justo de mercado de los bienes en la fecha del cambio. Irs amended return instructions La base ajustada en la fecha del cambio. Irs amended return instructions Ejemplo. Irs amended return instructions Hace varios años, usted pagó $160,000 por construir su casa en un terreno que costó $25,000. Irs amended return instructions Pagó $20,000 por mejoras permanentes a la vivienda y declaró una deducción por pérdidas fortuitas de $2,000 por daños a la vivienda antes de cambiar los bienes a uso de alquiler el año pasado. Irs amended return instructions Como el terreno no es depreciable, usted incluye sólo el costo de la vivienda al calcular la base para propósitos de determinar depreciación. Irs amended return instructions Su base ajustada en la vivienda, cuando cambió su uso, era $178,000 ($160,000 + $20,000 − $2,000). Irs amended return instructions En la misma fecha, su propiedad tenía un valor justo de mercado de $180,000, del cual $15,000 correspondían al terreno y $165,000 a la vivienda. Irs amended return instructions La base para calcular la depreciación de la vivienda es el valor justo de mercado en la fecha del cambio ($165,000) ya que es menor que la base ajustada ($178,000). Irs amended return instructions Venta de bienes. Irs amended return instructions   Si en el futuro usted vende o enajena los bienes cambiados a uso comercial o de alquiler, la base que use dependerá de si calcula pérdidas o ganancias. Irs amended return instructions Ganancia. Irs amended return instructions   La base para calcular una ganancia es la base ajustada de los bienes en el momento de la venta. Irs amended return instructions Ejemplo. Irs amended return instructions Suponga los mismos hechos que en el ejemplo anterior, excepto que usted vende los bienes obteniendo una ganancia después de descontar $37,500 por concepto de deducciones por depreciación. Irs amended return instructions Su base ajustada para calcular la ganancia es $165,500 ($178,000 + $25,000 (terreno) − $37,500). Irs amended return instructions Pérdida. Irs amended return instructions   Calcule la base para una pérdida empezando con la base ajustada o el valor justo de mercado de los bienes al momento del cambio a uso comercial o de alquiler, el que sea menor. Irs amended return instructions Luego haga ajustes (aumentos y reducciones) para el período después del cambio de uso de los bienes, como se explicó anteriormente bajo Base Ajustada . Irs amended return instructions Ejemplo. Irs amended return instructions Suponga los mismos hechos que en el ejemplo anterior, excepto que usted vende los bienes con pérdida después de descontar $37,500 por concepto de deducciones por depreciación. Irs amended return instructions En este caso, empezaría con el valor justo de mercado en la fecha del cambio a uso de alquiler ($180,000), ya que es menor que la base ajustada de $203,000 ($178,000 + $25,000 (terreno)) en esa fecha. Irs amended return instructions Reste de esa cantidad ($180,000) las deducciones por depreciación ($37,500). Irs amended return instructions La base para pérdidas es $142,500 ($180,000 − $37,500). Irs amended return instructions Acciones y Bonos La base de acciones o bonos que usted compre, por lo general, es el precio de compra más los costos de la compra, como comisiones y costos de registro o de traspaso. Irs amended return instructions Si obtiene acciones o bonos por un medio que no sea la compra, la base suele determinarse por el valor justo de mercado o la base ajustada del propietario anterior, como se explica anteriormente. Irs amended return instructions Tiene que ajustar la base de las acciones según ciertos hechos que sucedan después de la compra. Irs amended return instructions Por ejemplo, si recibe acciones adicionales de dividendos de acciones no sujetas a impuestos o divisiones de acciones, reduzca la base para cada acción, dividiendo la base ajustada de las acciones antiguas entre el número de acciones antiguas y nuevas. Irs amended return instructions Esta regla se aplica sólo cuando el número de acciones adicionales recibidas es idéntico al número de acciones tenidas. Irs amended return instructions Además, reduzca la base cuando reciba distribuciones no sujetas a impuestos. Irs amended return instructions Son un rendimiento de capital. Irs amended return instructions Ejemplo. Irs amended return instructions En el año 2011, compró 100 acciones de XYZ por $1,000, o sea, a $10 por acción. Irs amended return instructions En el año 2012, compró 100 acciones de XYZ por $1,600, o sea, a $16 por acción. Irs amended return instructions En el año 2013, XYZ declaró una división de acciones de 2 por 1. Irs amended return instructions Ahora tiene 200 acciones con una base de $5 por acción y 200 acciones con una base de $8 por acción. Irs amended return instructions Otras bases. Irs amended return instructions   Existen otras maneras de calcular la base de acciones o bonos, según cómo los adquirió. Irs amended return instructions Para obtener información más detallada, consulte Stocks and Bonds (Acciones y bonos) bajo Basis of Investment Property (Base de bienes de inversión) en el capítulo 4 de la Publicación 550, en inglés. Irs amended return instructions Cómo identificar acciones o bonos vendidos. Irs amended return instructions   Si puede identificar correctamente las acciones o los bonos que vendió, entonces la base de éstos es el costo u otra base de las acciones o bonos específicos. Irs amended return instructions Si compra y vende valores en fechas distintas y en cantidades distintas y no puede identificar correctamente las acciones vendidas, entonces la base de los valores que venda es la base de los valores que adquirió primero. Irs amended return instructions Para obtener más información sobre cómo identificar los valores que venda, consulte Stocks and Bonds (Acciones y bonos) bajo Basis of Investment Property (Base de bienes de inversión) en el capítulo 4 de la Publicación 550, en inglés. Irs amended return instructions Acciones de fondos mutuos. Irs amended return instructions   Si vende acciones de fondos mutuos que adquirió en fechas distintas y a precios distintos, y que dejó en depósito en una cuenta mantenida por un custodio o agente, puede optar por usar una base promedio. Irs amended return instructions Para obtener más información, consulte la Publicación 550, en inglés. Irs amended return instructions Prima de bonos. Irs amended return instructions   Si compra un bono sujeto a impuestos con prima (o sea, a un precio que excede su valor nominal) y elige amortizarla, reste de la base del bono la prima amortizada que deduzca cada año. Irs amended return instructions Para obtener más información, consulte Bond Premium Amortization (Amortización de primas de bonos) en el capítulo 3 de la Publicación 550, en inglés. Irs amended return instructions Aunque no puede deducir la prima sobre un bono exento de impuestos, tiene que amortizar la prima cada año y restar la cantidad amortizada de la base del bono. Irs amended return instructions Descuento de la emisión original (OID) sobre instrumentos de deuda. Irs amended return instructions   Tiene que aumentar la base de un instrumento de deuda de un descuento de la emisión original (OID, por sus siglas en inglés) por el OID que incluya en sus ingresos por ese instrumento. Irs amended return instructions Consulte Descuento de la emisión original (OID) en el capítulo 7 y la Publicación 1212, Guide to Original Issue Discount (OID) Instruments (Guía de instrumentos del descuento de la emisión original (OID)), en inglés. Irs amended return instructions Obligaciones exentas de impuestos. Irs amended return instructions    Por lo general, el OID sobre las obligaciones exentas de impuestos no está sujeto a impuestos. Irs amended return instructions Sin embargo, cuando enajene una obligación exenta de impuestos emitida después del 3 de septiembre de 1982 y comprada después del 1 de marzo de 1984, tiene que acumular el OID sobre la obligación para determinar su base ajustada. Irs amended return instructions El OID acumulado se suma a la base de la obligación para determinar su pérdida o ganancia. Irs amended return instructions Consulte el cápitulo 4 de la Publicación 550, en inglés. 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The Irs Amended Return Instructions

Irs amended return instructions 1. Irs amended return instructions   Travel Table of Contents Traveling Away From HomeTax Home Tax Home Different From Family Home Temporary Assignment or Job What Travel Expenses Are Deductible?Employee. Irs amended return instructions Business associate. Irs amended return instructions Bona fide business purpose. Irs amended return instructions Meals Travel in the United States Travel Outside the United States Luxury Water Travel Conventions If you temporarily travel away from your tax home, you can use this chapter to determine if you have deductible travel expenses. Irs amended return instructions This chapter discusses: Traveling away from home, Temporary assignment or job, and What travel expenses are deductible. Irs amended return instructions It also discusses the standard meal allowance, rules for travel inside and outside the United States, luxury water travel, and deductible convention expenses. Irs amended return instructions Travel expenses defined. Irs amended return instructions   For tax purposes, travel expenses are the ordinary and necessary expenses of traveling away from home for your business, profession, or job. Irs amended return instructions   An ordinary expense is one that is common and accepted in your trade or business. Irs amended return instructions A necessary expense is one that is helpful and appropriate for your business. Irs amended return instructions An expense does not have to be required to be considered necessary. Irs amended return instructions   You will find examples of deductible travel expenses in Table 1-1 , later. Irs amended return instructions Traveling Away From Home You are traveling away from home if: Your duties require you to be away from the general area of your tax home (defined later) substantially longer than an ordinary day's work, and You need to sleep or rest to meet the demands of your work while away from home. Irs amended return instructions This rest requirement is not satisfied by merely napping in your car. Irs amended return instructions You do not have to be away from your tax home for a whole day or from dusk to dawn as long as your relief from duty is long enough to get necessary sleep or rest. Irs amended return instructions Example 1. Irs amended return instructions You are a railroad conductor. Irs amended return instructions You leave your home terminal on a regularly scheduled round-trip run between two cities and return home 16 hours later. Irs amended return instructions During the run, you have 6 hours off at your turnaround point where you eat two meals and rent a hotel room to get necessary sleep before starting the return trip. Irs amended return instructions You are considered to be away from home. Irs amended return instructions Example 2. Irs amended return instructions You are a truck driver. Irs amended return instructions You leave your terminal and return to it later the same day. Irs amended return instructions You get an hour off at your turnaround point to eat. Irs amended return instructions Because you are not off to get necessary sleep and the brief time off is not an adequate rest period, you are not traveling away from home. Irs amended return instructions Members of the Armed Forces. Irs amended return instructions   If you are a member of the U. Irs amended return instructions S. Irs amended return instructions Armed Forces on a permanent duty assignment overseas, you are not traveling away from home. Irs amended return instructions You cannot deduct your expenses for meals and lodging. Irs amended return instructions You cannot deduct these expenses even if you have to maintain a home in the United States for your family members who are not allowed to accompany you overseas. Irs amended return instructions If you are transferred from one permanent duty station to another, you may have deductible moving expenses, which are explained in Publication 521, Moving Expenses. Irs amended return instructions   A naval officer assigned to permanent duty aboard a ship that has regular eating and living facilities has a tax home (explained next) aboard the ship for travel expense purposes. Irs amended return instructions Tax Home To determine whether you are traveling away from home, you must first determine the location of your tax home. Irs amended return instructions Generally, your tax home is your regular place of business or post of duty, regardless of where you maintain your family home. Irs amended return instructions It includes the entire city or general area in which your business or work is located. Irs amended return instructions If you have more than one regular place of business, your tax home is your main place of business. Irs amended return instructions See Main place of business or work , later. Irs amended return instructions If you do not have a regular or a main place of business because of the nature of your work, then your tax home may be the place where you regularly live. Irs amended return instructions See No main place of business or work , later. Irs amended return instructions If you do not have a regular or main place of business or post of duty and there is no place where you regularly live, you are considered an itinerant (a transient) and your tax home is wherever you work. Irs amended return instructions As an itinerant, you cannot claim a travel expense deduction because you are never considered to be traveling away from home. Irs amended return instructions Main place of business or work. Irs amended return instructions   If you have more than one place of work, consider the following when determining which one is your main place of business or work. Irs amended return instructions The total time you ordinarily spend in each place. Irs amended return instructions The level of your business activity in each place. Irs amended return instructions Whether your income from each place is significant or insignificant. Irs amended return instructions Example. Irs amended return instructions You live in Cincinnati where you have a seasonal job for 8 months each year and earn $40,000. Irs amended return instructions You work the other 4 months in Miami, also at a seasonal job, and earn $15,000. Irs amended return instructions Cincinnati is your main place of work because you spend most of your time there and earn most of your income there. Irs amended return instructions No main place of business or work. Irs amended return instructions   You may have a tax home even if you do not have a regular or main place of work. Irs amended return instructions Your tax home may be the home where you regularly live. Irs amended return instructions Factors used to determine tax home. Irs amended return instructions   If you do not have a regular or main place of business or work, use the following three factors to determine where your tax home is. Irs amended return instructions You perform part of your business in the area of your main home and use that home for lodging while doing business in the area. Irs amended return instructions You have living expenses at your main home that you duplicate because your business requires you to be away from that home. Irs amended return instructions You have not abandoned the area in which both your historical place of lodging and your claimed main home are located; you have a member or members of your family living at your main home; or you often use that home for lodging. Irs amended return instructions   If you satisfy all three factors, your tax home is the home where you regularly live. Irs amended return instructions If you satisfy only two factors, you may have a tax home depending on all the facts and circumstances. Irs amended return instructions If you satisfy only one factor, you are an itinerant; your tax home is wherever you work and you cannot deduct travel expenses. Irs amended return instructions Example 1. Irs amended return instructions You are single and live in Boston in an apartment you rent. Irs amended return instructions You have worked for your employer in Boston for a number of years. Irs amended return instructions Your employer enrolls you in a 12-month executive training program. Irs amended return instructions You do not expect to return to work in Boston after you complete your training. Irs amended return instructions During your training, you do not do any work in Boston. Irs amended return instructions Instead, you receive classroom and on-the-job training throughout the United States. Irs amended return instructions You keep your apartment in Boston and return to it frequently. Irs amended return instructions You use your apartment to conduct your personal business. Irs amended return instructions You also keep up your community contacts in Boston. Irs amended return instructions When you complete your training, you are transferred to Los Angeles. Irs amended return instructions You do not satisfy factor (1) because you did not work in Boston. Irs amended return instructions You satisfy factor (2) because you had duplicate living expenses. Irs amended return instructions You also satisfy factor (3) because you did not abandon your apartment in Boston as your main home, you kept your community contacts, and you frequently returned to live in your apartment. Irs amended return instructions Therefore, you have a tax home in Boston. Irs amended return instructions Example 2. Irs amended return instructions You are an outside salesperson with a sales territory covering several states. Irs amended return instructions Your employer's main office is in Newark, but you do not conduct any business there. Irs amended return instructions Your work assignments are temporary, and you have no way of knowing where your future assignments will be located. Irs amended return instructions You have a room in your married sister's house in Dayton. Irs amended return instructions You stay there for one or two weekends a year, but you do no work in the area. Irs amended return instructions You do not pay your sister for the use of the room. Irs amended return instructions You do not satisfy any of the three factors listed earlier. Irs amended return instructions You are an itinerant and have no tax home. Irs amended return instructions Tax Home Different From Family Home If you (and your family) do not live at your tax home (defined earlier), you cannot deduct the cost of traveling between your tax home and your family home. Irs amended return instructions You also cannot deduct the cost of meals and lodging while at your tax home. Irs amended return instructions See Example 1 , later. Irs amended return instructions If you are working temporarily in the same city where you and your family live, you may be considered as traveling away from home. Irs amended return instructions See Example 2 , later. Irs amended return instructions Example 1. Irs amended return instructions You are a truck driver and you and your family live in Tucson. Irs amended return instructions You are employed by a trucking firm that has its terminal in Phoenix. Irs amended return instructions At the end of your long runs, you return to your home terminal in Phoenix and spend one night there before returning home. Irs amended return instructions You cannot deduct any expenses you have for meals and lodging in Phoenix or the cost of traveling from Phoenix to Tucson. Irs amended return instructions This is because Phoenix is your tax home. Irs amended return instructions Example 2. Irs amended return instructions Your family home is in Pittsburgh, where you work 12 weeks a year. Irs amended return instructions The rest of the year you work for the same employer in Baltimore. Irs amended return instructions In Baltimore, you eat in restaurants and sleep in a rooming house. Irs amended return instructions Your salary is the same whether you are in Pittsburgh or Baltimore. Irs amended return instructions Because you spend most of your working time and earn most of your salary in Baltimore, that city is your tax home. Irs amended return instructions You cannot deduct any expenses you have for meals and lodging there. Irs amended return instructions However, when you return to work in Pittsburgh, you are away from your tax home even though you stay at your family home. Irs amended return instructions You can deduct the cost of your round trip between Baltimore and Pittsburgh. Irs amended return instructions You can also deduct your part of your family's living expenses for meals and lodging while you are living and working in Pittsburgh. Irs amended return instructions Temporary Assignment or Job You may regularly work at your tax home and also work at another location. Irs amended return instructions It may not be practical to return to your tax home from this other location at the end of each work day. Irs amended return instructions Temporary assignment vs. Irs amended return instructions indefinite assignment. Irs amended return instructions   If your assignment or job away from your main place of work is temporary, your tax home does not change. Irs amended return instructions You are considered to be away from home for the whole period you are away from your main place of work. Irs amended return instructions You can deduct your travel expenses if they otherwise qualify for deduction. Irs amended return instructions Generally, a temporary assignment in a single location is one that is realistically expected to last (and does in fact last) for 1 year or less. Irs amended return instructions    However, if your assignment or job is indefinite, the location of the assignment or job becomes your new tax home and you cannot deduct your travel expenses while there. Irs amended return instructions An assignment or job in a single location is considered indefinite if it is realistically expected to last for more than 1 year, whether or not it actually lasts for more than 1 year. Irs amended return instructions   If your assignment is indefinite, you must include in your income any amounts you receive from your employer for living expenses, even if they are called travel allowances and you account to your employer for them. Irs amended return instructions You may be able to deduct the cost of relocating to your new tax home as a moving expense. Irs amended return instructions See Publication 521 for more information. Irs amended return instructions Exception for federal crime investigations or prosecutions. Irs amended return instructions   If you are a federal employee participating in a federal crime investigation or prosecution, you are not subject to the 1-year rule. Irs amended return instructions This means you may be able to deduct travel expenses even if you are away from your tax home for more than 1 year provided you meet the other requirements for deductibility. Irs amended return instructions   For you to qualify, the Attorney General (or his or her designee) must certify that you are traveling: For the federal government, In a temporary duty status, and To investigate, prosecute, or provide support services for the investigation or prosecution of a federal crime. Irs amended return instructions Determining temporary or indefinite. Irs amended return instructions   You must determine whether your assignment is temporary or indefinite when you start work. Irs amended return instructions If you expect an assignment or job to last for 1 year or less, it is temporary unless there are facts and circumstances that indicate otherwise. Irs amended return instructions An assignment or job that is initially temporary may become indefinite due to changed circumstances. Irs amended return instructions A series of assignments to the same location, all for short periods but that together cover a long period, may be considered an indefinite assignment. Irs amended return instructions   The following examples illustrate whether an assignment or job is temporary or indefinite. Irs amended return instructions Example 1. Irs amended return instructions You are a construction worker. Irs amended return instructions You live and regularly work in Los Angeles. Irs amended return instructions You are a member of a trade union in Los Angeles that helps you get work in the Los Angeles area. Irs amended return instructions Your tax home is Los Angeles. Irs amended return instructions Because of a shortage of work, you took a job on a construction project in Fresno. Irs amended return instructions Your job was scheduled to end in 8 months. Irs amended return instructions The job actually lasted 10 months. Irs amended return instructions You realistically expected the job in Fresno to last 8 months. Irs amended return instructions The job actually did last less than 1 year. Irs amended return instructions The job is temporary and your tax home is still in Los Angeles. Irs amended return instructions Example 2. Irs amended return instructions The facts are the same as in Example 1, except that you realistically expected the work in Fresno to last 18 months. Irs amended return instructions The job actually was completed in 10 months. Irs amended return instructions Your job in Fresno is indefinite because you realistically expected the work to last longer than 1 year, even though it actually lasted less than 1 year. Irs amended return instructions You cannot deduct any travel expenses you had in Fresno because Fresno became your tax home. Irs amended return instructions Example 3. Irs amended return instructions The facts are the same as in Example 1, except that you realistically expected the work in Fresno to last 9 months. Irs amended return instructions After 8 months, however, you were asked to remain for 7 more months (for a total actual stay of 15 months). Irs amended return instructions Initially, you realistically expected the job in Fresno to last for only 9 months. Irs amended return instructions However, due to changed circumstances occurring after 8 months, it was no longer realistic for you to expect that the job in Fresno would last for 1 year or less. Irs amended return instructions You can only deduct your travel expenses for the first 8 months. Irs amended return instructions You cannot deduct any travel expenses you had after that time because Fresno became your tax home when the job became indefinite. Irs amended return instructions Going home on days off. Irs amended return instructions   If you go back to your tax home from a temporary assignment on your days off, you are not considered away from home while you are in your hometown. Irs amended return instructions You cannot deduct the cost of your meals and lodging there. Irs amended return instructions However, you can deduct your travel expenses, including meals and lodging, while traveling between your temporary place of work and your tax home. Irs amended return instructions You can claim these expenses up to the amount it would have cost you to stay at your temporary place of work. Irs amended return instructions   If you keep your hotel room during your visit home, you can deduct the cost of your hotel room. Irs amended return instructions In addition, you can deduct your expenses of returning home up to the amount you would have spent for meals had you stayed at your temporary place of work. Irs amended return instructions Probationary work period. Irs amended return instructions   If you take a job that requires you to move, with the understanding that you will keep the job if your work is satisfactory during a probationary period, the job is indefinite. Irs amended return instructions You cannot deduct any of your expenses for meals and lodging during the probationary period. Irs amended return instructions What Travel Expenses Are Deductible? Once you have determined that you are traveling away from your tax home, you can determine what travel expenses are deductible. Irs amended return instructions You can deduct ordinary and necessary expenses you have when you travel away from home on business. Irs amended return instructions The type of expense you can deduct depends on the facts and your circumstances. Irs amended return instructions Table 1-1 summarizes travel expenses you may be able to deduct. Irs amended return instructions You may have other deductible travel expenses that are not covered there, depending on the facts and your circumstances. Irs amended return instructions When you travel away from home on business, you should keep records of all the expenses you have and any advances you receive from your employer. Irs amended return instructions You can use a log, diary, notebook, or any other written record to keep track of your expenses. Irs amended return instructions The types of expenses you need to record, along with supporting documentation, are described in Table 5-1 (see chapter 5). Irs amended return instructions Separating costs. Irs amended return instructions   If you have one expense that includes the costs of meals, entertainment, and other services (such as lodging or transportation), you must allocate that expense between the cost of meals and entertainment and the cost of other services. Irs amended return instructions You must have a reasonable basis for making this allocation. Irs amended return instructions For example, you must allocate your expenses if a hotel includes one or more meals in its room charge. Irs amended return instructions Travel expenses for another individual. Irs amended return instructions    If a spouse, dependent, or other individual goes with you (or your employee) on a business trip or to a business convention, you generally cannot deduct his or her travel expenses. Irs amended return instructions Employee. Irs amended return instructions   You can deduct the travel expenses of someone who goes with you if that person: Is your employee, Has a bona fide business purpose for the travel, and Would otherwise be allowed to deduct the travel expenses. Irs amended return instructions Business associate. Irs amended return instructions   If a business associate travels with you and meets the conditions in (2) and (3), earlier, you can deduct the travel expenses you have for that person. Irs amended return instructions A business associate is someone with whom you could reasonably expect to actively conduct business. Irs amended return instructions A business associate can be a current or prospective (likely to become) customer, client, supplier, employee, agent, partner, or professional advisor. Irs amended return instructions Bona fide business purpose. Irs amended return instructions   A bona fide business purpose exists if you can prove a real business purpose for the individual's presence. Irs amended return instructions Incidental services, such as typing notes or assisting in entertaining customers, are not enough to make the expenses deductible. Irs amended return instructions Table 1-1. Irs amended return instructions Travel Expenses You Can Deduct   This chart summarizes expenses you can deduct when you travel away from home for business purposes. Irs amended return instructions IF you have expenses for. Irs amended return instructions . Irs amended return instructions . Irs amended return instructions THEN you can deduct the cost of. Irs amended return instructions . Irs amended return instructions . Irs amended return instructions transportation travel by airplane, train, bus, or car between your home and your business destination. Irs amended return instructions If you were provided with a free ticket or you are riding free as a result of a frequent traveler or similar program, your cost is zero. Irs amended return instructions If you travel by ship, see Luxury Water Travel and Cruise Ships (under Conventions) for additional rules and limits. Irs amended return instructions taxi, commuter bus, and airport limousine fares for these and other types of transportation that take you between: The airport or station and your hotel, and The hotel and the work location of your customers or clients, your business meeting place, or your temporary work location. Irs amended return instructions baggage and shipping sending baggage and sample or display material between your regular and temporary work locations. Irs amended return instructions car operating and maintaining your car when traveling away from home on business. Irs amended return instructions You can deduct actual expenses or the standard mileage rate, as well as business-related tolls and parking. Irs amended return instructions If you rent a car while away from home on business, you can deduct only the business-use portion of the expenses. Irs amended return instructions lodging and meals your lodging and meals if your business trip is overnight or long enough that you need to stop for sleep or rest to properly perform your duties. Irs amended return instructions Meals include amounts spent for food, beverages, taxes, and related tips. Irs amended return instructions See Meals for additional rules and limits. Irs amended return instructions cleaning dry cleaning and laundry. Irs amended return instructions telephone business calls while on your business trip. Irs amended return instructions This includes business communication by fax machine or other communication devices. Irs amended return instructions tips tips you pay for any expenses in this chart. Irs amended return instructions other other similar ordinary and necessary expenses related to your business travel. Irs amended return instructions These expenses might include transportation to or from a business meal, public stenographer's fees, computer rental fees, and operating and maintaining a house trailer. Irs amended return instructions Example. Irs amended return instructions Jerry drives to Chicago on business and takes his wife, Linda, with him. Irs amended return instructions Linda is not Jerry's employee. Irs amended return instructions Linda occasionally types notes, performs similar services, and accompanies Jerry to luncheons and dinners. Irs amended return instructions The performance of these services does not establish that her presence on the trip is necessary to the conduct of Jerry's business. Irs amended return instructions Her expenses are not deductible. Irs amended return instructions Jerry pays $199 a day for a double room. Irs amended return instructions A single room costs $149 a day. Irs amended return instructions He can deduct the total cost of driving his car to and from Chicago, but only $149 a day for his hotel room. Irs amended return instructions If he uses public transportation, he can deduct only his fare. Irs amended return instructions Meals You can deduct the cost of meals in either of the following situations. Irs amended return instructions It is necessary for you to stop for substantial sleep or rest to properly perform your duties while traveling away from home on business. Irs amended return instructions The meal is business-related entertainment. Irs amended return instructions Business-related entertainment is discussed in chapter 2 . Irs amended return instructions The following discussion deals only with meals that are not business-related entertainment. Irs amended return instructions Lavish or extravagant. Irs amended return instructions   You cannot deduct expenses for meals that are lavish or extravagant. Irs amended return instructions An expense is not considered lavish or extravagant if it is reasonable based on the facts and circumstances. Irs amended return instructions Expenses will not be disallowed merely because they are more than a fixed dollar amount or take place at deluxe restaurants, hotels, nightclubs, or resorts. Irs amended return instructions 50% limit on meals. Irs amended return instructions   You can figure your meals expense using either of the following methods. Irs amended return instructions Actual cost. Irs amended return instructions The standard meal allowance. Irs amended return instructions Both of these methods are explained below. Irs amended return instructions But, regardless of the method you use, you generally can deduct only 50% of the unreimbursed cost of your meals. Irs amended return instructions   If you are reimbursed for the cost of your meals, how you apply the 50% limit depends on whether your employer's reimbursement plan was accountable or nonaccountable. Irs amended return instructions If you are not reimbursed, the 50% limit applies whether the unreimbursed meal expense is for business travel or business entertainment. Irs amended return instructions Chapter 2 discusses the 50% Limit in more detail, and chapter 6 discusses accountable and nonaccountable plans. Irs amended return instructions Actual Cost You can use the actual cost of your meals to figure the amount of your expense before reimbursement and application of the 50% deduction limit. Irs amended return instructions If you use this method, you must keep records of your actual cost. Irs amended return instructions Standard Meal Allowance Generally, you can use the “standard meal allowance” method as an alternative to the actual cost method. Irs amended return instructions It allows you to use a set amount for your daily meals and incidental expenses (M&IE), instead of keeping records of your actual costs. Irs amended return instructions The set amount varies depending on where and when you travel. Irs amended return instructions In this publication, “standard meal allowance” refers to the federal rate for M&IE, discussed later under Amount of standard meal allowance . Irs amended return instructions If you use the standard meal allowance, you still must keep records to prove the time, place, and business purpose of your travel. Irs amended return instructions See the recordkeeping rules for travel in chapter 5 . Irs amended return instructions Incidental expenses. Irs amended return instructions   The term “incidental expenses” means fees and tips given to porters, baggage carriers, hotel staff, and staff on ships. Irs amended return instructions   Incidental expenses do not include expenses for laundry, cleaning and pressing of clothing, lodging taxes, costs of telegrams or telephone calls, transportation between places of lodging or business and places where meals are taken, or the mailing cost of filing travel vouchers and paying employer-sponsored charge card billings. Irs amended return instructions Incidental-expenses-only method. Irs amended return instructions   You can use an optional method (instead of actual cost) for deducting incidental expenses only. Irs amended return instructions The amount of the deduction is $5 a day. Irs amended return instructions You can use this method only if you did not pay or incur any meal expenses. Irs amended return instructions You cannot use this method on any day that you use the standard meal allowance. Irs amended return instructions This method is subject to the proration rules for partial days. Irs amended return instructions See Travel for days you depart and return , later in this chapter. Irs amended return instructions Note. Irs amended return instructions The incidental-expenses-only method is not subject to the 50% limit discussed below. Irs amended return instructions Federal employees should refer to the Federal Travel Regulations at www. Irs amended return instructions gsa. Irs amended return instructions gov. Irs amended return instructions Find the “Most Requested Links” on the upper left and click on “Regulations: FAR, FMR, FTR” for Federal Travel Regulation (FTR) for changes affecting claims for reimbursement. Irs amended return instructions 50% limit may apply. Irs amended return instructions   If you use the standard meal allowance method for meal expenses and you are not reimbursed or you are reimbursed under a nonaccountable plan, you can generally deduct only 50% of the standard meal allowance. Irs amended return instructions If you are reimbursed under an accountable plan and you are deducting amounts that are more than your reimbursements, you can deduct only 50% of the excess amount. Irs amended return instructions The 50% limit is discussed in more detail in chapter 2, and accountable and nonaccountable plans are discussed in chapter 6. Irs amended return instructions There is no optional standard lodging amount similar to the standard meal allowance. Irs amended return instructions Your allowable lodging expense deduction is your actual cost. Irs amended return instructions Who can use the standard meal allowance. Irs amended return instructions   You can use the standard meal allowance whether you are an employee or self-employed, and whether or not you are reimbursed for your traveling expenses. Irs amended return instructions Use of the standard meal allowance for other travel. Irs amended return instructions   You can use the standard meal allowance to figure your meal expenses when you travel in connection with investment and other income-producing property. Irs amended return instructions You can also use it to figure your meal expenses when you travel for qualifying educational purposes. Irs amended return instructions You cannot use the standard meal allowance to figure the cost of your meals when you travel for medical or charitable purposes. Irs amended return instructions Amount of standard meal allowance. Irs amended return instructions   The standard meal allowance is the federal M&IE rate. Irs amended return instructions For travel in 2013, the rate for most small localities in the United States is $46 a day. Irs amended return instructions    Most major cities and many other localities in the United States are designated as high-cost areas, qualifying for higher standard meal allowances. Irs amended return instructions    You can find this information (organized by state) on the Internet at www. Irs amended return instructions gsa. Irs amended return instructions gov/perdiem. Irs amended return instructions Enter a zip code or select a city and state for the per diem rates for the current fiscal year. Irs amended return instructions Per diem rates for prior fiscal years are available by using the drop down menu under “Search by State. Irs amended return instructions ”   Per diem rates are listed by the Federal government's fiscal year which runs from October 1 to September 30. Irs amended return instructions You can choose to use the rates from the 2013 fiscal year per diem tables or the rates from the 2014 fiscal year tables, but you must consistently use the same tables for all travel you are reporting on your income tax return for the year. Irs amended return instructions   If you travel to more than one location in one day, use the rate in effect for the area where you stop for sleep or rest. Irs amended return instructions If you work in the transportation industry, however, see Special rate for transportation workers , later. Irs amended return instructions Standard meal allowance for areas outside the continental United States. Irs amended return instructions   The standard meal allowance rates above do not apply to travel in Alaska, Hawaii, or any other location outside the continental United States. Irs amended return instructions The Department of Defense establishes per diem rates for Alaska, Hawaii, Puerto Rico, American Samoa, Guam, Midway, the Northern Mariana Islands, the U. Irs amended return instructions S. Irs amended return instructions Virgin Islands, Wake Island, and other non-foreign areas outside the continental United States. Irs amended return instructions The Department of State establishes per diem rates for all other foreign areas. Irs amended return instructions    You can access per diem rates for non-foreign areas outside the continental United States at: www. Irs amended return instructions defensetravel. Irs amended return instructions dod. Irs amended return instructions mil/site/perdiemCalc. Irs amended return instructions cfm. Irs amended return instructions You can access all other foreign per diem rates at: www. Irs amended return instructions state. Irs amended return instructions gov/travel/. Irs amended return instructions Click on “Travel Per Diem Allowances for Foreign Areas,” under “Foreign Per Diem Rates” to obtain the latest foreign per diem rates. Irs amended return instructions Special rate for transportation workers. Irs amended return instructions   You can use a special standard meal allowance if you work in the transportation industry. Irs amended return instructions You are in the transportation industry if your work: Directly involves moving people or goods by airplane, barge, bus, ship, train, or truck, and Regularly requires you to travel away from home and, during any single trip, usually involves travel to areas eligible for different standard meal allowance rates. Irs amended return instructions If this applies to you, you can claim a standard meal allowance of $59 a day ($65 for travel outside the continental United States). Irs amended return instructions   Using the special rate for transportation workers eliminates the need for you to determine the standard meal allowance for every area where you stop for sleep or rest. Irs amended return instructions If you choose to use the special rate for any trip, you must use the special rate (and not use the regular standard meal allowance rates) for all trips you take that year. Irs amended return instructions Travel for days you depart and return. Irs amended return instructions   For both the day you depart for and the day you return from a business trip, you must prorate the standard meal allowance (figure a reduced amount for each day). Irs amended return instructions You can do so by one of two methods. Irs amended return instructions Method 1: You can claim 3/4 of the standard meal allowance. Irs amended return instructions Method 2: You can prorate using any method that you consistently apply and that is in accordance with reasonable business practice. Irs amended return instructions Example. Irs amended return instructions Jen is employed in New Orleans as a convention planner. Irs amended return instructions In March, her employer sent her on a 3-day trip to Washington, DC, to attend a planning seminar. Irs amended return instructions She left her home in New Orleans at 10 a. Irs amended return instructions m. Irs amended return instructions on Wednesday and arrived in Washington, DC, at 5:30 p. Irs amended return instructions m. Irs amended return instructions After spending two nights there, she flew back to New Orleans on Friday and arrived back home at 8:00 p. Irs amended return instructions m. Irs amended return instructions Jen's employer gave her a flat amount to cover her expenses and included it with her wages. Irs amended return instructions Under Method 1, Jen can claim 2½ days of the standard meal allowance for Washington, DC: 3/4 of the daily rate for Wednesday and Friday (the days she departed and returned), and the full daily rate for Thursday. Irs amended return instructions Under Method 2, Jen could also use any method that she applies consistently and that is in accordance with reasonable business practice. Irs amended return instructions For example, she could claim 3 days of the standard meal allowance even though a federal employee would have to use Method 1 and be limited to only 2½ days. Irs amended return instructions Travel in the United States The following discussion applies to travel in the United States. Irs amended return instructions For this purpose, the United States includes the 50 states and the District of Columbia. Irs amended return instructions The treatment of your travel expenses depends on how much of your trip was business related and on how much of your trip occurred within the United States. Irs amended return instructions See Part of Trip Outside the United States , later. Irs amended return instructions Trip Primarily for Business You can deduct all of your travel expenses if your trip was entirely business related. Irs amended return instructions If your trip was primarily for business and, while at your business destination, you extended your stay for a vacation, made a personal side trip, or had other personal activities, you can deduct only your business-related travel expenses. Irs amended return instructions These expenses include the travel costs of getting to and from your business destination and any business-related expenses at your business destination. Irs amended return instructions Example. Irs amended return instructions You work in Atlanta and take a business trip to New Orleans in May. Irs amended return instructions Your business travel totals 850 miles round trip. Irs amended return instructions On your way, you stop in Mobile to visit your parents. Irs amended return instructions You spend $2,120 for the 9 days you are away from home for travel, meals, lodging, and other travel expenses. Irs amended return instructions If you had not stopped in Mobile, you would have been gone only 6 days, and your total cost would have been $1,820. Irs amended return instructions You can deduct $1,820 for your trip, including the cost of round-trip transportation to and from New Orleans. Irs amended return instructions The deduction for your meals is subject to the 50% limit on meals mentioned earlier. Irs amended return instructions Trip Primarily for Personal Reasons If your trip was primarily for personal reasons, such as a vacation, the entire cost of the trip is a nondeductible personal expense. Irs amended return instructions However, you can deduct any expenses you have while at your destination that are directly related to your business. Irs amended return instructions A trip to a resort or on a cruise ship may be a vacation even if the promoter advertises that it is primarily for business. Irs amended return instructions The scheduling of incidental business activities during a trip, such as viewing videotapes or attending lectures dealing with general subjects, will not change what is really a vacation into a business trip. Irs amended return instructions Part of Trip Outside the United States If part of your trip is outside the United States, use the rules described later in this chapter under Travel Outside the United States for that part of the trip. Irs amended return instructions For the part of your trip that is inside the United States, use the rules for travel in the United States. Irs amended return instructions Travel outside the United States does not include travel from one point in the United States to another point in the United States. Irs amended return instructions The following discussion can help you determine whether your trip was entirely within the United States. Irs amended return instructions Public transportation. Irs amended return instructions   If you travel by public transportation, any place in the United States where that vehicle makes a scheduled stop is a point in the United States. Irs amended return instructions Once the vehicle leaves the last scheduled stop in the United States on its way to a point outside the United States, you apply the rules under Travel Outside the United States . Irs amended return instructions Example. Irs amended return instructions You fly from New York to Puerto Rico with a scheduled stop in Miami. Irs amended return instructions You return to New York nonstop. Irs amended return instructions The flight from New York to Miami is in the United States, so only the flight from Miami to Puerto Rico is outside the United States. Irs amended return instructions Because there are no scheduled stops between Puerto Rico and New York, all of the return trip is outside the United States. Irs amended return instructions Private car. Irs amended return instructions   Travel by private car in the United States is travel between points in the United States, even though you are on your way to a destination outside the United States. Irs amended return instructions Example. Irs amended return instructions You travel by car from Denver to Mexico City and return. Irs amended return instructions Your travel from Denver to the border and from the border back to Denver is travel in the United States, and the rules in this section apply. Irs amended return instructions The rules under Travel Outside the United States apply to your trip from the border to Mexico City and back to the border. Irs amended return instructions Travel Outside the United States If any part of your business travel is outside the United States, some of your deductions for the cost of getting to and from your destination may be limited. Irs amended return instructions For this purpose, the United States includes the 50 states and the District of Columbia. Irs amended return instructions How much of your travel expenses you can deduct depends in part upon how much of your trip outside the United States was business related. Irs amended return instructions Travel Entirely for Business or Considered Entirely for Business You can deduct all your travel expenses of getting to and from your business destination if your trip is entirely for business or considered entirely for business. Irs amended return instructions Travel entirely for business. Irs amended return instructions   If you travel outside the United States and you spend the entire time on business activities, you can deduct all of your travel expenses. Irs amended return instructions Travel considered entirely for business. Irs amended return instructions   Even if you did not spend your entire time on business activities, your trip is considered entirely for business if you meet at least one of the following four exceptions. Irs amended return instructions Exception 1 - No substantial control. Irs amended return instructions   Your trip is considered entirely for business if you did not have substantial control over arranging the trip. Irs amended return instructions The fact that you control the timing of your trip does not, by itself, mean that you have substantial control over arranging your trip. Irs amended return instructions   You do not have substantial control over your trip if you: Are an employee who was reimbursed or paid a travel expense allowance, and Are not related to your employer, or Are not a managing executive. Irs amended return instructions    “Related to your employer” is defined later in chapter 6 under Per Diem and Car Allowances . Irs amended return instructions   A “managing executive” is an employee who has the authority and responsibility, without being subject to the veto of another, to decide on the need for the business travel. Irs amended return instructions   A self-employed person generally has substantial control over arranging business trips. Irs amended return instructions Exception 2 - Outside United States no more than a week. Irs amended return instructions   Your trip is considered entirely for business if you were outside the United States for a week or less, combining business and nonbusiness activities. Irs amended return instructions One week means 7 consecutive days. Irs amended return instructions In counting the days, do not count the day you leave the United States, but do count the day you return to the United States. Irs amended return instructions Example. Irs amended return instructions You traveled to Brussels primarily for business. Irs amended return instructions You left Denver on Tuesday and flew to New York. Irs amended return instructions On Wednesday, you flew from New York to Brussels, arriving the next morning. Irs amended return instructions On Thursday and Friday, you had business discussions, and from Saturday until Tuesday, you were sightseeing. Irs amended return instructions You flew back to New York, arriving Wednesday afternoon. Irs amended return instructions On Thursday, you flew back to Denver. Irs amended return instructions Although you were away from your home in Denver for more than a week, you were not outside the United States for more than a week. Irs amended return instructions This is because the day you depart does not count as a day outside the United States. Irs amended return instructions You can deduct your cost of the round-trip flight between Denver and Brussels. Irs amended return instructions You can also deduct the cost of your stay in Brussels for Thursday and Friday while you conducted business. Irs amended return instructions However, you cannot deduct the cost of your stay in Brussels from Saturday through Tuesday because those days were spent on nonbusiness activities. Irs amended return instructions Exception 3 - Less than 25% of time on personal activities. Irs amended return instructions   Your trip is considered entirely for business if: You were outside the United States for more than a week, and You spent less than 25% of the total time you were outside the United States on nonbusiness activities. Irs amended return instructions For this purpose, count both the day your trip began and the day it ended. Irs amended return instructions Example. Irs amended return instructions You flew from Seattle to Tokyo, where you spent 14 days on business and 5 days on personal matters. Irs amended return instructions You then flew back to Seattle. Irs amended return instructions You spent 1 day flying in each direction. Irs amended return instructions Because only 5/21 (less than 25%) of your total time abroad was for nonbusiness activities, you can deduct as travel expenses what it would have cost you to make the trip if you had not engaged in any nonbusiness activity. Irs amended return instructions The amount you can deduct is the cost of the round-trip plane fare and 16 days of meals (subject to the 50% limit), lodging, and other related expenses. Irs amended return instructions Exception 4 - Vacation not a major consideration. Irs amended return instructions   Your trip is considered entirely for business if you can establish that a personal vacation was not a major consideration, even if you have substantial control over arranging the trip. Irs amended return instructions Travel Primarily for Business If you travel outside the United States primarily for business but spend some of your time on other activities, you generally cannot deduct all of your travel expenses. Irs amended return instructions You can only deduct the business portion of your cost of getting to and from your destination. Irs amended return instructions You must allocate the costs between your business and other activities to determine your deductible amount. Irs amended return instructions See Travel allocation rules , later. Irs amended return instructions You do not have to allocate your travel expenses if you meet one of the four exceptions listed earlier under Travel considered entirely for business . Irs amended return instructions In those cases, you can deduct the total cost of getting to and from your destination. Irs amended return instructions Travel allocation rules. Irs amended return instructions   If your trip outside the United States was primarily for business, you must allocate your travel time on a day-to-day basis between business days and nonbusiness days. Irs amended return instructions The days you depart from and return to the United States are both counted as days outside the United States. Irs amended return instructions   To figure the deductible amount of your round-trip travel expenses, use the following fraction. Irs amended return instructions The numerator (top number) is the total number of business days outside the United States. Irs amended return instructions The denominator (bottom number) is the total number of business and nonbusiness days of travel. Irs amended return instructions Counting business days. Irs amended return instructions   Your business days include transportation days, days your presence was required, days you spent on business, and certain weekends and holidays. Irs amended return instructions Transportation day. Irs amended return instructions   Count as a business day any day you spend traveling to or from a business destination. Irs amended return instructions However, if because of a nonbusiness activity you do not travel by a direct route, your business days are the days it would take you to travel a reasonably direct route to your business destination. Irs amended return instructions Extra days for side trips or nonbusiness activities cannot be counted as business days. Irs amended return instructions Presence required. Irs amended return instructions   Count as a business day any day your presence is required at a particular place for a specific business purpose. Irs amended return instructions Count it as a business day even if you spend most of the day on nonbusiness activities. Irs amended return instructions Day spent on business. Irs amended return instructions   If your principal activity during working hours is the pursuit of your trade or business, count the day as a business day. Irs amended return instructions Also, count as a business day any day you are prevented from working because of circumstances beyond your control. Irs amended return instructions Certain weekends and holidays. Irs amended return instructions   Count weekends, holidays, and other necessary standby days as business days if they fall between business days. Irs amended return instructions But if they follow your business meetings or activity and you remain at your business destination for nonbusiness or personal reasons, do not count them as business days. Irs amended return instructions Example 1. Irs amended return instructions Your tax home is New York City. Irs amended return instructions You travel to Quebec, where you have a business appointment on Friday. Irs amended return instructions You have another appointment on the following Monday. Irs amended return instructions Because your presence was required on both Friday and Monday, they are business days. Irs amended return instructions Because the weekend is between business days, Saturday and Sunday are counted as business days. Irs amended return instructions This is true even though you use the weekend for sightseeing, visiting friends, or other nonbusiness activity. Irs amended return instructions Example 2. Irs amended return instructions If, in Example 1, you had no business in Quebec after Friday, but stayed until Monday before starting home, Saturday and Sunday would be nonbusiness days. Irs amended return instructions Nonbusiness activity on the way to or from your business destination. Irs amended return instructions   If you stopped for a vacation or other nonbusiness activity either on the way from the United States to your business destination, or on the way back to the United States from your business destination, you must allocate part of your travel expenses to the nonbusiness activity. Irs amended return instructions   The part you must allocate is the amount it would have cost you to travel between the point where travel outside the United States begins and your nonbusiness destination and a return to the point where travel outside the United States ends. Irs amended return instructions   You determine the nonbusiness portion of that expense by multiplying it by a fraction. Irs amended return instructions The numerator (top number) of the fraction is the number of nonbusiness days during your travel outside the United States and the denominator (bottom number) is the total number of days you spend outside the United States. Irs amended return instructions Example. Irs amended return instructions You live in New York. Irs amended return instructions On May 4 you flew to Paris to attend a business conference that began on May 5. Irs amended return instructions The conference ended at noon on May 14. Irs amended return instructions That evening you flew to Dublin where you visited with friends until the afternoon of May 21, when you flew directly home to New York. Irs amended return instructions The primary purpose for the trip was to attend the conference. Irs amended return instructions If you had not stopped in Dublin, you would have arrived home the evening of May 14. Irs amended return instructions You do not meet any of the exceptions that would allow you to consider your travel entirely for business. Irs amended return instructions May 4 through May 14 (11 days) are business days and May 15 through May 21 (7 days) are nonbusiness days. Irs amended return instructions You can deduct the cost of your meals (subject to the 50% limit), lodging, and other business-related travel expenses while in Paris. Irs amended return instructions You cannot deduct your expenses while in Dublin. Irs amended return instructions You also cannot deduct 7/18 of what it would have cost you to travel round-trip between New York and Dublin. Irs amended return instructions You paid $750 to fly from New York to Paris, $400 to fly from Paris to Dublin, and $700 to fly from Dublin back to New York. Irs amended return instructions Round-trip airfare from New York to Dublin would have been $1,250. Irs amended return instructions You figure the deductible part of your air travel expenses by subtracting 7/18 of the round-trip fare and other expenses you would have had in traveling directly between New York and Dublin ($1,250 × 7/18 = $486) from your total expenses in traveling from New York to Paris to Dublin and back to New York ($750 + $400 + $700 = $1,850). Irs amended return instructions Your deductible air travel expense is $1,364 ($1,850 − $486). Irs amended return instructions Nonbusiness activity at, near, or beyond business destination. Irs amended return instructions   If you had a vacation or other nonbusiness activity at, near, or beyond your business destination, you must allocate part of your travel expenses to the nonbusiness activity. Irs amended return instructions   The part you must allocate is the amount it would have cost you to travel between the point where travel outside the United States begins and your business destination and a return to the point where travel outside the United States ends. Irs amended return instructions   You determine the nonbusiness portion of that expense by multiplying it by a fraction. Irs amended return instructions The numerator (top number) of the fraction is the number of nonbusiness days during your travel outside the United States and the denominator (bottom number) is the total number of days you spend outside the United States. Irs amended return instructions   None of your travel expenses for nonbusiness activities at, near, or beyond your business destination are deductible. Irs amended return instructions Example. Irs amended return instructions Assume that the dates are the same as in the previous example but that instead of going to Dublin for your vacation, you fly to Venice, Italy, for a vacation. Irs amended return instructions You cannot deduct any part of the cost of your trip from Paris to Venice and return to Paris. Irs amended return instructions In addition, you cannot deduct 7/18 of the airfare and other expenses from New York to Paris and back to New York. Irs amended return instructions You can deduct 11/18 of the round-trip plane fare and other travel expenses from New York to Paris, plus your meals (subject to the 50% limit), lodging, and any other business expenses you had in Paris. Irs amended return instructions (Assume these expenses total $4,939. Irs amended return instructions ) If the round-trip plane fare and other travel-related expenses (such as food during the trip) are $1,750, you can deduct travel costs of $1,069 (11/18 × $1,750), plus the full $4,939 for the expenses you had in Paris. Irs amended return instructions Other methods. Irs amended return instructions   You can use another method of counting business days if you establish that it more clearly reflects the time spent on other than business activities outside the United States. Irs amended return instructions Travel Primarily for Personal Reasons If you travel outside the United States primarily for vacation or for investment purposes, the entire cost of the trip is a nondeductible personal expense. Irs amended return instructions However, if you spend some time attending brief professional seminars or a continuing education program, you can deduct your registration fees and other expenses you have that are directly related to your business. Irs amended return instructions Example. Irs amended return instructions The university from which you graduated has a continuing education program for members of its alumni association. Irs amended return instructions This program consists of trips to various foreign countries where academic exercises and conferences are set up to acquaint individuals in most occupations with selected facilities in several regions of the world. Irs amended return instructions However, none of the conferences are directed toward specific occupations or professions. Irs amended return instructions It is up to each participant to seek out specialists and organizational settings appropriate to his or her occupational interests. Irs amended return instructions Three-hour sessions are held each day over a 5-day period at each of the selected overseas facilities where participants can meet with individual practitioners. Irs amended return instructions These sessions are composed of a variety of activities including workshops, mini-lectures, role playing, skill development, and exercises. Irs amended return instructions Professional conference directors schedule and conduct the sessions. Irs amended return instructions Participants can choose those sessions they wish to attend. Irs amended return instructions You can participate in this program since you are a member of the alumni association. Irs amended return instructions You and your family take one of the trips. Irs amended return instructions You spend about 2 hours at each of the planned sessions. Irs amended return instructions The rest of the time you go touring and sightseeing with your family. Irs amended return instructions The trip lasts less than 1 week. Irs amended return instructions Your travel expenses for the trip are not deductible since the trip was primarily a vacation. Irs amended return instructions However, registration fees and any other incidental expenses you have for the five planned sessions you attended that are directly related and beneficial to your business are deductible business expenses. Irs amended return instructions These expenses should be specifically stated in your records to ensure proper allocation of your deductible business expenses. Irs amended return instructions Luxury Water Travel If you travel by ocean liner, cruise ship, or other form of luxury water transportation for business purposes, there is a daily limit on the amount you can deduct. Irs amended return instructions The limit is twice the highest federal per diem rate allowable at the time of your travel. Irs amended return instructions (Generally, the federal per diem is the amount paid to federal government employees for daily living expenses when they travel away from home, but in the United States, for business purposes. Irs amended return instructions ) Daily limit on luxury water travel. Irs amended return instructions   The highest federal per diem rate allowed and the daily limit for luxury water travel in 2013 is shown in the following table. Irs amended return instructions   2013 Dates Highest Federal Per Diem Daily Limit on Luxury Water Travel   Jan. Irs amended return instructions 1 – Mar. Irs amended return instructions 31 $367 $734   Apr. Irs amended return instructions 1 – June 30 312 624   July 1 – Aug. Irs amended return instructions 31 310 620   Sept. Irs amended return instructions 1 – Sept. Irs amended return instructions 30 366 732   Oct. Irs amended return instructions 1 – Dec. Irs amended return instructions 31 374 748 Example. Irs amended return instructions Caroline, a travel agent, traveled by ocean liner from New York to London, England, on business in May. Irs amended return instructions Her expense for the 6-day cruise was $5,200. Irs amended return instructions Caroline's deduction for the cruise cannot exceed $3,744 (6 days × $624 daily limit). Irs amended return instructions Meals and entertainment. Irs amended return instructions   If your expenses for luxury water travel include separately stated amounts for meals or entertainment, those amounts are subject to the 50% limit on meals and entertainment before you apply the daily limit. Irs amended return instructions For a discussion of the 50% Limit , see chapter 2. Irs amended return instructions Example. Irs amended return instructions In the previous example, Caroline's luxury water travel had a total cost of $5,200. Irs amended return instructions Of that amount, $3,700 was separately stated as meals and entertainment. Irs amended return instructions Caroline, who is self-employed, is not reimbursed for any of her travel expenses. Irs amended return instructions Caroline figures her deductible travel expenses as follows. Irs amended return instructions Meals and entertainment $3,700   50% limit × . Irs amended return instructions 50   Allowable meals &     entertainment $1,850   Other travel expenses + 1,800   Allowable cost before the daily limit $3,650 Daily limit for May 2013 $624   Times number of days × 6   Maximum luxury water travel     deduction $3,744 Amount of allowable deduction $3,650 Caroline's deduction for her cruise is limited to $3,650, even though the limit on luxury water travel is slightly higher. Irs amended return instructions Not separately stated. Irs amended return instructions   If your meal or entertainment charges are not separately stated or are not clearly identifiable, you do not have to allocate any portion of the total charge to meals or entertainment. Irs amended return instructions Exceptions The daily limit on luxury water travel (discussed earlier) does not apply to expenses you have to attend a convention, seminar, or meeting on board a cruise ship. Irs amended return instructions See Cruise Ships under Conventions. Irs amended return instructions Conventions You can deduct your travel expenses when you attend a convention if you can show that your attendance benefits your trade or business. Irs amended return instructions You cannot deduct the travel expenses for your family. Irs amended return instructions If the convention is for investment, political, social, or other purposes unrelated to your trade or business, you cannot deduct the expenses. Irs amended return instructions Your appointment or election as a delegate does not, in itself, determine whether you can deduct travel expenses. Irs amended return instructions You can deduct your travel expenses only if your attendance is connected to your own trade or business. Irs amended return instructions Convention agenda. Irs amended return instructions   The convention agenda or program generally shows the purpose of the convention. Irs amended return instructions You can show your attendance at the convention benefits your trade or business by comparing the agenda with the official duties and responsibilities of your position. Irs amended return instructions The agenda does not have to deal specifically with your official duties and responsibilities; it will be enough if the agenda is so related to your position that it shows your attendance was for business purposes. Irs amended return instructions Conventions Held Outside the North American Area You cannot deduct expenses for attending a convention, seminar, or similar meeting held outside the North American area unless: The meeting is directly related to your trade or business, and It is reasonable to hold the meeting outside the North American area. Irs amended return instructions See Reasonableness test , later. Irs amended return instructions If the meeting meets these requirements, you also must satisfy the rules for deducting expenses for business trips in general, discussed earlier under Travel Outside the United States . Irs amended return instructions North American area. Irs amended return instructions   The North American area includes the following locations. Irs amended return instructions American Samoa Johnston Island Antigua and Barbuda Kingman Reef Aruba Marshall Islands Bahamas Mexico Baker Island Micronesia Barbados Midway Islands Bermuda Netherlands Antilles Canada Northern Mariana Costa Rica Islands Dominica Palau Dominican Republic Palmyra Atoll Grenada Panama Guam Puerto Rico Guyana Trinidad and Tobago Honduras USA Howland Island U. Irs amended return instructions S. Irs amended return instructions Virgin Islands Jamaica Wake Island Jarvis Island   The North American area also includes U. Irs amended return instructions S. Irs amended return instructions islands, cays, and reefs that are possessions of the United States and not part of the fifty states or the District of Columbia. Irs amended return instructions Reasonableness test. Irs amended return instructions   The following factors are taken into account to determine if it was reasonable to hold the meeting outside the North American area. Irs amended return instructions The purpose of the meeting and the activities taking place at the meeting. Irs amended return instructions The purposes and activities of the sponsoring organizations or groups. Irs amended return instructions The homes of the active members of the sponsoring organizations and the places at which other meetings of the sponsoring organizations or groups have been or will be held. Irs amended return instructions Other relevant factors you may present. Irs amended return instructions Cruise Ships You can deduct up to $2,000 per year of your expenses of attending conventions, seminars, or similar meetings held on cruise ships. Irs amended return instructions All ships that sail are considered cruise ships. Irs amended return instructions You can deduct these expenses only if all of the following requirements are met. Irs amended return instructions The convention, seminar, or meeting is directly related to your trade or business. Irs amended return instructions The cruise ship is a vessel registered in the United States. Irs amended return instructions All of the cruise ship's ports of call are in the United States or in possessions of the United States. Irs amended return instructions You attach to your return a written statement signed by you that includes information about: The total days of the trip (not including the days of transportation to and from the cruise ship port), The number of hours each day that you devoted to scheduled business activities, and A program of the scheduled business activities of the meeting. Irs amended return instructions You attach to your return a written statement signed by an officer of the organization or group sponsoring the meeting that includes: A schedule of the business activities of each day of the meeting, and The number of hours you attended the scheduled business activities. Irs amended return instructions Prev  Up  Next   Home   More Online Publications