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My Pay Gov

My pay gov 5. My pay gov   Recordkeeping Table of Contents How To Prove ExpensesWhat Are Adequate Records? What If I Have Incomplete Records? Separating and Combining Expenses How Long To Keep Records and Receipts Examples of Records If you deduct travel, entertainment, gift, or transportation expenses, you must be able to prove (substantiate) certain elements of expense. My pay gov This chapter discusses the records you need to keep to prove these expenses. My pay gov If you keep timely and accurate records, you will have support to show the IRS if your tax return is ever examined. My pay gov You will also have proof of expenses that your employer may require if you are reimbursed under an accountable plan. My pay gov These plans are discussed in chapter 6 under Reimbursements . My pay gov How To Prove Expenses Table 5-1 is a summary of records you need to prove each expense discussed in this publication. My pay gov You must be able to prove the elements listed across the top portion of the chart. My pay gov You prove them by having the information and receipts (where needed) for the expenses listed in the first column. My pay gov You cannot deduct amounts that you approximate or estimate. My pay gov You should keep adequate records to prove your expenses or have sufficient evidence that will support your own statement. My pay gov You must generally prepare a written record for it to be considered adequate. My pay gov This is because written evidence is more reliable than oral evidence alone. My pay gov However, if you prepare a record on a computer, it is considered an adequate record. My pay gov What Are Adequate Records? You should keep the proof you need in an account book, diary, log, statement of expense, trip sheets, or similar record. My pay gov You should also keep documentary evidence that, together with your record, will support each element of an expense. My pay gov Documentary evidence. My pay gov   You generally must have documentary evidence, such as receipts, canceled checks, or bills, to support your expenses. My pay gov Exception. My pay gov   Documentary evidence is not needed if any of the following conditions apply. My pay gov You have meals or lodging expenses while traveling away from home for which you account to your employer under an accountable plan, and you use a per diem allowance method that includes meals and/or lodging. My pay gov ( Accountable plans and per diem allowances are discussed in chapter 6. My pay gov ) Your expense, other than lodging, is less than $75. My pay gov You have a transportation expense for which a receipt is not readily available. My pay gov Adequate evidence. My pay gov   Documentary evidence ordinarily will be considered adequate if it shows the amount, date, place, and essential character of the expense. My pay gov   For example, a hotel receipt is enough to support expenses for business travel if it has all of the following information. My pay gov The name and location of the hotel. My pay gov The dates you stayed there. My pay gov Separate amounts for charges such as lodging, meals, and telephone calls. My pay gov   A restaurant receipt is enough to prove an expense for a business meal if it has all of the following information. My pay gov The name and location of the restaurant. My pay gov The number of people served. My pay gov The date and amount of the expense. My pay gov If a charge is made for items other than food and beverages, the receipt must show that this is the case. My pay gov Canceled check. My pay gov   A canceled check, together with a bill from the payee, ordinarily establishes the cost. My pay gov However, a canceled check by itself does not prove a business expense without other evidence to show that it was for a business purpose. My pay gov Duplicate information. My pay gov   You do not have to record information in your account book or other record that duplicates information shown on a receipt as long as your records and receipts complement each other in an orderly manner. My pay gov   You do not have to record amounts your employer pays directly for any ticket or other travel item. My pay gov However, if you charge these items to your employer, through a credit card or otherwise, you must keep a record of the amounts you spend. My pay gov Timely-kept records. My pay gov   You should record the elements of an expense or of a business use at or near the time of the expense or use and support it with sufficient documentary evidence. My pay gov A timely-kept record has more value than a statement prepared later when generally there is a lack of accurate recall. My pay gov   You do not need to write down the elements of every expense on the day of the expense. My pay gov If you maintain a log on a weekly basis that accounts for use during the week, the log is considered a timely-kept record. My pay gov   If you give your employer, client, or customer an expense account statement, it can also be considered a timely-kept record. My pay gov This is true if you copy it from your account book, diary, log, statement of expense, trip sheets, or similar record. My pay gov Proving business purpose. My pay gov   You must generally provide a written statement of the business purpose of an expense. My pay gov However, the degree of proof varies according to the circumstances in each case. My pay gov If the business purpose of an expense is clear from the surrounding circumstances, then you do not need to give a written explanation. My pay gov Example. My pay gov If you are a sales representative who calls on customers on an established sales route, you do not have to give a written explanation of the business purpose for traveling that route. My pay gov You can satisfy the requirements by recording the length of the delivery route once, the date of each trip at or near the time of the trips, and the total miles you drove the car during the tax year. My pay gov You could also establish the date of each trip with a receipt, record of delivery, or other documentary evidence. My pay gov Confidential information. My pay gov   You do not need to put confidential information relating to an element of a deductible expense (such as the place, business purpose, or business relationship) in your account book, diary, or other record. My pay gov However, you do have to record the information elsewhere at or near the time of the expense and have it available to fully prove that element of the expense. My pay gov What If I Have Incomplete Records? If you do not have complete records to prove an element of an expense, then you must prove the element with: Your own written or oral statement containing specific information about the element, and Other supporting evidence that is sufficient to establish the element. My pay gov If the element is the description of a gift, or the cost, time, place, or date of an expense, the supporting evidence must be either direct evidence or documentary evidence. My pay gov Direct evidence can be written statements or the oral testimony of your guests or other witnesses setting forth detailed information about the element. My pay gov Documentary evidence can be receipts, paid bills, or similar evidence. My pay gov If the element is either the business relationship of your guests or the business purpose of the amount spent, the supporting evidence can be circumstantial rather than direct. My pay gov For example, the nature of your work, such as making deliveries, provides circumstantial evidence of the use of your car for business purposes. My pay gov Invoices of deliveries establish when you used the car for business. My pay gov Table 5-1. My pay gov How To Prove Certain Business Expenses IF you have expenses for . My pay gov . My pay gov THEN you must keep records that show details of the following elements . My pay gov . My pay gov . My pay gov   Amount Time Place or  Description Business Purpose Business Relationship Travel Cost of each separate expense for travel, lodging, and meals. My pay gov Incidental expenses may be totaled in reasonable categories such as taxis, fees and tips, etc. My pay gov Dates you left and returned for each trip and number of days spent on business. My pay gov Destination or area of your travel (name of city, town, or other designation). My pay gov Purpose: Business purpose for the expense or the business benefit gained or expected to be gained. My pay gov    Relationship: N/A Entertainment Cost of each separate expense. My pay gov Incidental expenses such as taxis, telephones, etc. My pay gov , may be totaled on a daily basis. My pay gov Date of entertainment. My pay gov (Also see Business Purpose. My pay gov ) Name and address or location of place of entertainment. My pay gov Type of entertainment if not otherwise apparent. My pay gov (Also see Business Purpose. My pay gov ) Purpose: Business purpose for the expense or the business benefit gained or expected to be gained. My pay gov  For entertainment, the nature of the business discussion or activity. My pay gov If the entertainment was directly before or after a business discussion: the date, place, nature, and duration of the business discussion, and the identities of the persons who took part in both the business discussion and the entertainment activity. My pay gov    Relationship: Occupations or other information (such as names, titles, or other designations) about the recipients that shows their business relationship to you. My pay gov  For entertainment, you must also prove that you or your employee was present if the entertainment was a business meal. My pay gov Gifts Cost of the gift. My pay gov Date of the gift. My pay gov Description of the gift. My pay gov   Transportation Cost of each separate expense. My pay gov For car expenses, the cost of the car and any improvements, the date you started using it for business, the mileage for each business use, and the total miles for the year. My pay gov Date of the expense. My pay gov For car expenses, the date of the use of the car. My pay gov Your business destination. My pay gov Purpose: Business purpose for the expense. My pay gov    Relationship: N/A Sampling. My pay gov   You can keep an adequate record for parts of a tax year and use that record to prove the amount of business or investment use for the entire year. My pay gov You must demonstrate by other evidence that the periods for which an adequate record is kept are representative of the use throughout the tax year. My pay gov Example. My pay gov You use your car to visit the offices of clients, meet with suppliers and other subcontractors, and pick up and deliver items to clients. My pay gov There is no other business use of the car, but you and your family use the car for personal purposes. My pay gov You keep adequate records during the first week of each month that show that 75% of the use of the car is for business. My pay gov Invoices and bills show that your business use continues at the same rate during the later weeks of each month. My pay gov Your weekly records are representative of the use of the car each month and are sufficient evidence to support the percentage of business use for the year. My pay gov Exceptional circumstances. My pay gov   You can satisfy the substantiation requirements with other evidence if, because of the nature of the situation in which an expense is made, you cannot get a receipt. My pay gov This applies if all the following are true. My pay gov You were unable to obtain evidence for an element of the expense or use that completely satisfies the requirements explained earlier under What Are Adequate Records . My pay gov You are unable to obtain evidence for an element that completely satisfies the two rules listed earlier under What If I Have Incomplete Records . My pay gov You have presented other evidence for the element that is the best proof possible under the circumstances. My pay gov Destroyed records. My pay gov   If you cannot produce a receipt because of reasons beyond your control, you can prove a deduction by reconstructing your records or expenses. My pay gov Reasons beyond your control include fire, flood, and other casualties. My pay gov    Table 5-2. My pay gov Daily Business Mileage and Expense Log Name:       Odometer Readings Expenses Date Destination  (City, Town, or Area) Business Purpose Start Stop Miles  this trip Type  (Gas, oil, tolls, etc. My pay gov ) Amount                                                                                                                   Weekly  Total             Total Year-to-Date             Separating and Combining Expenses This section explains when expenses must be kept separate and when expenses can be combined. My pay gov Separating expenses. My pay gov   Each separate payment is generally considered a separate expense. My pay gov For example, if you entertain a customer or client at dinner and then go to the theater, the dinner expense and the cost of the theater tickets are two separate expenses. My pay gov You must record them separately in your records. My pay gov Season or series tickets. My pay gov   If you buy season or series tickets for business use, you must treat each ticket in the series as a separate item. My pay gov To determine the cost of individual tickets, divide the total cost (but not more than face value) by the number of games or performances in the series. My pay gov You must keep records to show whether you use each ticket as a gift or entertainment. My pay gov Also, you must be able to prove the cost of nonluxury box seat tickets if you rent a skybox or other private luxury box for more than one event. My pay gov See Entertainment tickets in chapter 2. My pay gov Combining items. My pay gov   You can make one daily entry in your record for reasonable categories of expenses. My pay gov Examples are taxi fares, telephone calls, or other incidental travel costs. My pay gov Meals should be in a separate category. My pay gov You can include tips for meal-related services with the costs of the meals. My pay gov   Expenses of a similar nature occurring during the course of a single event are considered a single expense. My pay gov For example, if during entertainment at a cocktail lounge, you pay separately for each serving of refreshments, the total expense for the refreshments is treated as a single expense. My pay gov Car expenses. My pay gov   You can account for several uses of your car that can be considered part of a single use, such as a round trip or uninterrupted business use, with a single record. My pay gov Minimal personal use, such as a stop for lunch on the way between two business stops, is not an interruption of business use. My pay gov Example. My pay gov You make deliveries at several different locations on a route that begins and ends at your employer's business premises and that includes a stop at the business premises between two deliveries. My pay gov You can account for these using a single record of miles driven. My pay gov Gift expenses. My pay gov   You do not always have to record the name of each recipient of a gift. My pay gov A general listing will be enough if it is evident that you are not trying to avoid the $25 annual limit on the amount you can deduct for gifts to any one person. My pay gov For example, if you buy a large number of tickets to local high school basketball games and give one or two tickets to each of many customers, it is usually enough to record a general description of the recipients. My pay gov Allocating total cost. My pay gov   If you can prove the total cost of travel or entertainment but you cannot prove how much it cost for each person who participated in the event, you may have to allocate the total cost among you and your guests on a pro rata basis. My pay gov To do so, you must establish the number of persons who participated in the event. My pay gov   An allocation would be needed, for example, if you did not have a business relationship with all of your guests. My pay gov See Allocating between business and nonbusiness in chapter 2. My pay gov If your return is examined. My pay gov    If your return is examined, you may have to provide additional information to the IRS. My pay gov This information could be needed to clarify or to establish the accuracy or reliability of information contained in your records, statements, testimony, or documentary evidence before a deduction is allowed. My pay gov    THIS IS NOT AN OFFICIAL INTERNAL REVENUE FORM Table 5-3. My pay gov Weekly Traveling Expense and Entertainment Record From: To: Name: Expenses Sunday Monday Tuesday Wednesday Thursday Friday Saturday Total 1. My pay gov Travel Expenses: Airlines                                 Excess Baggage                                 Bus – Train                                 Cab and Limousine                                 Tips                                 Porter                                 2. My pay gov Meals and Lodging:  Breakfast                                 Lunch                                 Dinner                                 Hotel and Motel  (Detail in Schedule B)                                 3. My pay gov Entertainment  (Detail in Schedule C)                                 4. My pay gov Other Expenses:  Postage                                 Telephone & Telegraph                                 Stationery & Printing                                 Stenographer                                 Sample Room                                 Advertising                                 Assistant(s)                                 Trade Shows                                 5. My pay gov Car Expenses: (List all car expenses - the division between business and personal expenses may be made at the end of the year. My pay gov ) (Detail mileage in Schedule A. My pay gov ) Gas, oil, lube, wash                                 Repairs, parts                                 Tires, supplies                                 Parking fees, tolls                                 6. My pay gov Other (Identify)                                 Total                                 Note: Attach receipted bills for (1) ALL lodging and (2) any other expenses of $75. My pay gov 00 or more. My pay gov Schedule A – Car Mileage: End                 Start                 Total                 Business Mileage                 Schedule B – Lodging Hotel or Motel Name                 City                 Schedule C – Entertainment Date Item Place Amount Business Purpose Business Relationship                                             WEEKLY REIMBURSEMENTS:     Travel and transportation expenses     Other reimbursements     TOTAL   How Long To Keep Records and Receipts You must keep records as long as they may be needed for the administration of any provision of the Internal Revenue Code. My pay gov Generally, this means you must keep records that support your deduction (or an item of income) for 3 years from the date you file the income tax return on which the deduction is claimed. My pay gov A return filed early is considered filed on the due date. My pay gov For a more complete explanation of how long to keep records, see Publication 583, Starting a Business and Keeping Records. My pay gov You must keep records of the business use of your car for each year of the recovery period. My pay gov See More-than-50%-use test in chapter 4 under Depreciation Deduction. My pay gov Reimbursed for expenses. My pay gov   Employees who give their records and documentation to their employers and are reimbursed for their expenses generally do not have to keep copies of this information. My pay gov However, you may have to prove your expenses if any of the following conditions apply. My pay gov You claim deductions for expenses that are more than reimbursements. My pay gov Your expenses are reimbursed under a nonaccountable plan. My pay gov Your employer does not use adequate accounting procedures to verify expense accounts. My pay gov You are related to your employer as defined under Per Diem and Car Allowances , in chapter 6. My pay gov Reimbursements , adequate accounting , and nonaccountable plans are discussed in chapter 6. My pay gov Examples of Records Table 5-2 and Table 5-3 are examples of worksheets which can be used for tracking business expenses. My pay gov Prev  Up  Next   Home   More Online Publications
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Employment Taxes

If you are self-employed, visit the Self-Employed Individuals Tax Center page for information about your tax obligations.

Understanding Employment Taxes
Understand the various types of taxes you need to deposit and report such as, federal income tax, social security and Medicare taxes and Federal Unemployment (FUTA) Tax.

Depositing and Reporting Employment Taxes
You must deposit federal income tax withheld and both the employer and employee social security and Medicare taxes. You also must report on the taxes you deposit, as well as report wages, tips and other compensation paid to an employee.

Employment Tax Due Dates
You must deposit and report your employment taxes on time.

Correcting Employment Taxes
"X" forms are used to report adjustments to employment taxes and to claim refunds of overpaid employment taxes.

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If you are a small business owner, you have two options to e-file tax forms of the 94x series.

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Page Last Reviewed or Updated: 04-Mar-2014

The My Pay Gov

My pay gov 10. My pay gov   Employees of Foreign Governments and International Organizations Table of Contents Exemption Under Tax Treaty Exemption Under U. My pay gov S. My pay gov Tax LawCertification. My pay gov Employees of foreign governments (including foreign municipalities) have two ways to get exemption of their governmental wages from U. My pay gov S. My pay gov income tax: By a provision in a tax treaty or consular convention between the United States and their country, or By meeting the requirements of U. My pay gov S. My pay gov tax law. My pay gov Employees of international organizations can exempt their wages either by a provision, if one exists, in the international agreement creating the international organization, or by meeting the requirements of U. My pay gov S. My pay gov tax law. My pay gov The exemption discussed in this chapter applies only to pay received for services performed for a foreign government or international organization. My pay gov Other U. My pay gov S. My pay gov income received by persons who qualify for this exemption may be fully taxable or given favorable treatment under an applicable tax treaty provision. My pay gov The proper treatment of this kind of income (interest, dividends, etc. My pay gov ) is discussed earlier in this publication. My pay gov Exemption Under Tax Treaty If you are from a country that has a tax treaty with the United States, you should first look at the treaty to see if there is a provision that exempts your income. My pay gov The income of U. My pay gov S. My pay gov citizens and resident aliens working for foreign governments usually is not exempt. My pay gov However, in a few instances, the income of a U. My pay gov S. My pay gov citizen with dual citizenship may qualify. My pay gov Often the exemption is limited to the income of persons who also are nationals of the foreign country involved. My pay gov Exemption Under U. My pay gov S. My pay gov Tax Law Employees of foreign governments who do not qualify under a tax treaty provision and employees of international organizations may qualify for exemption by meeting the following requirements of U. My pay gov S. My pay gov tax law. My pay gov The exemption under U. My pay gov S. My pay gov tax law applies only to current employees and not to former employees. My pay gov Pensions received by former employees living in the United States do not qualify for the exemption discussed here. My pay gov Employees of foreign governments. My pay gov   If you are not a U. My pay gov S. My pay gov citizen, or if you are a U. My pay gov S. My pay gov citizen but also a citizen of the Philippines, and you work for a foreign government in the United States, your foreign government salary is exempt from U. My pay gov S. My pay gov tax if you perform services similar to those performed by U. My pay gov S. My pay gov government employees in that foreign country and that foreign government grants an equivalent exemption to U. My pay gov S. My pay gov government employees. My pay gov Certification. My pay gov   To qualify for the exemption under U. My pay gov S. My pay gov tax law, either the Department of State must certify that you perform services similar to those performed by employees of the government of the United States in foreign countries and that your foreign government employer grants an equivalent exemption to U. My pay gov S. My pay gov government employees performing similar services in its country or you must establish those facts. My pay gov However, see Aliens who keep immigrant status , later, for a special rule that may affect your qualifying for this exemption. My pay gov Employees of international organizations. My pay gov   If you work for an international organization in the United States and you are not a U. My pay gov S. My pay gov citizen (or you are a U. My pay gov S. My pay gov citizen but are also a citizen of the Philippines), your salary from that organization is exempt from U. My pay gov S. My pay gov tax. My pay gov However, see Aliens who keep immigrant status , later, for a special rule that may affect your qualifying for this exemption. My pay gov   An international organization is an organization designated by the President of the United States through Executive Order to qualify for the privileges, exemptions, and immunities provided in the International Organizations Immunities Act. My pay gov   You should find out if you have been made known to, and have been accepted by, the Secretary of State as an officer or an employee of that organization, or if you have been designated by the Secretary of State, before formal notification and acceptance, as a prospective officer or employee. My pay gov   If you are claiming exemption, you should know the number of the Executive Order covering the international organization and should have some written evidence of your acceptance or designation by the Secretary of State. My pay gov   The exemption is denied when, because the Secretary of State determines your presence in the United States is no longer desirable, you leave the United States (or after a reasonable time allowed for leaving the United States). My pay gov The exemption is also denied when a foreign country does not allow similar exemptions to U. My pay gov S. My pay gov citizens. My pay gov Then the Secretary of State can withdraw the privileges, exemptions, and immunities from the nationals of that foreign country. My pay gov Aliens who keep immigrant status. My pay gov   If you file the waiver provided by section 247(b) of the Immigration and Nationality Act (USCIS Form I-508) to keep your immigrant status (green card), you no longer qualify for the exemption from U. My pay gov S. My pay gov tax under U. My pay gov S. My pay gov tax law from the date of filing the waiver with the Attorney General. My pay gov   However, you do not lose the exemption if you file the waiver, and meet either of the following conditions. My pay gov You are exempt from U. My pay gov S. My pay gov tax under an income tax treaty, consular agreement, or international agreement between the United States and your foreign government employer. My pay gov You work for an international organization and the international organization agreement creating the international organization provides that alien employees are exempt from U. My pay gov S. My pay gov income tax. My pay gov Two international organizations that have such a provision are the International Monetary Fund (IMF) and the International Bank for Reconstruction and Development (World Bank). My pay gov . My pay gov   For more information about a specific foreign country or international organization, send an email to embassy@irs. My pay gov gov. My pay gov Prev  Up  Next   Home   More Online Publications