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Myfreetaxes 2013

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Myfreetaxes 2013

Myfreetaxes 2013 26. Myfreetaxes 2013   Car Expenses and Other Employee Business Expenses Table of Contents What's New Introduction Useful Items - You may want to see: Travel ExpensesTraveling Away From Home Tax Home Temporary Assignment or Job What Travel Expenses Are Deductible? Travel in the United States Travel Outside the United States Conventions Entertainment Expenses50% Limit What Entertainment Expenses Are Deductible? What Entertainment Expenses Are Not Deductible? Gift Expenses Transportation ExpensesArmed Forces reservists. Myfreetaxes 2013 Parking fees. Myfreetaxes 2013 Advertising display on car. Myfreetaxes 2013 Car pools. Myfreetaxes 2013 Hauling tools or instruments. Myfreetaxes 2013 Union members' trips from a union hall. Myfreetaxes 2013 Car Expenses RecordkeepingHow To Prove Expenses How Long To Keep Records and Receipts How To ReportGifts. Myfreetaxes 2013 Statutory employees. Myfreetaxes 2013 Reimbursements Completing Forms 2106 and 2106-EZ Special Rules What's New Standard mileage rate. Myfreetaxes 2013  For 2013, the standard mileage rate for the cost of operating your car for business use is 56½ cents per mile. Myfreetaxes 2013 Car expenses and use of the standard mileage rate are explained under Transportation Expenses , later. Myfreetaxes 2013 Depreciation limits on cars, trucks, and vans. Myfreetaxes 2013  For 2013, the first-year limit on the total section 179 deduction, special depreciation allowance, and depreciation deduction for cars remains at $11,160 ($3,160 if you elect not to claim the special depreciation allowance). Myfreetaxes 2013 For trucks and vans the first-year limit remains at $11,360 ($3,360 if you elect not to claim the special depreciation allowance). Myfreetaxes 2013 For more information, see Depreciation limits in Publication 463. Myfreetaxes 2013 Introduction You may be able to deduct the ordinary and necessary business-related expenses you have for: Travel, Entertainment, Gifts, or Transportation. Myfreetaxes 2013 An ordinary expense is one that is common and accepted in your trade or business. Myfreetaxes 2013 A necessary expense is one that is helpful and appropriate for your business. Myfreetaxes 2013 An expense does not have to be required to be considered necessary. Myfreetaxes 2013 This chapter explains the following. Myfreetaxes 2013 What expenses are deductible. Myfreetaxes 2013 How to report your expenses on your return. Myfreetaxes 2013 What records you need to prove your expenses. Myfreetaxes 2013 How to treat any expense reimbursements you may receive. Myfreetaxes 2013 Who does not need to use this chapter. Myfreetaxes 2013   If you are an employee, you will not need to read this chapter if all of the following are true. Myfreetaxes 2013 You fully accounted to your employer for your work-related expenses. Myfreetaxes 2013 You received full reimbursement for your expenses. Myfreetaxes 2013 Your employer required you to return any excess reimbursement and you did so. Myfreetaxes 2013 There is no amount shown with a code “L” in box 12 of your Form W-2, Wage and Tax Statement. Myfreetaxes 2013 If you meet all of these conditions, there is no need to show the expenses or the reimbursements on your return. Myfreetaxes 2013 See Reimbursements , later, if you would like more information on reimbursements and accounting to your employer. Myfreetaxes 2013    If you meet these conditions and your employer included reimbursements on your Form W-2 in error, ask your employer for a corrected Form W-2. Myfreetaxes 2013 Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 535 Business Expenses Form (and Instructions) Schedule A (Form 1040) Itemized Deductions Schedule C (Form 1040) Profit or Loss From Business Schedule C-EZ (Form 1040) Net Profit From Business Schedule F (Form 1040) Profit or Loss From Farming Form 2106 Employee Business Expenses Form 2106-EZ Unreimbursed Employee Business Expenses Travel Expenses If you temporarily travel away from your tax home, you can use this section to determine if you have deductible travel expenses. Myfreetaxes 2013 This section discusses: Traveling away from home, Tax home, Temporary assignment or job, and What travel expenses are deductible. Myfreetaxes 2013 It also discusses the standard meal allowance, rules for travel inside and outside the United States, and deductible convention expenses. Myfreetaxes 2013 Travel expenses defined. Myfreetaxes 2013   For tax purposes, travel expenses are the ordinary and necessary expenses (defined earlier) of traveling away from home for your business, profession, or job. Myfreetaxes 2013   You will find examples of deductible travel expenses in Table 26-1 . Myfreetaxes 2013 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. Myfreetaxes 2013 This rest requirement is not satisfied by merely napping in your car. Myfreetaxes 2013 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. Myfreetaxes 2013 Example 1. Myfreetaxes 2013 You are a railroad conductor. Myfreetaxes 2013 You leave your home terminal on a regularly scheduled round-trip run between two cities and return home 16 hours later. Myfreetaxes 2013 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. Myfreetaxes 2013 You are considered to be away from home. Myfreetaxes 2013 Example 2. Myfreetaxes 2013 You are a truck driver. Myfreetaxes 2013 You leave your terminal and return to it later the same day. Myfreetaxes 2013 You get an hour off at your turnaround point to eat. Myfreetaxes 2013 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. Myfreetaxes 2013 Members of the Armed Forces. Myfreetaxes 2013   If you are a member of the U. Myfreetaxes 2013 S. Myfreetaxes 2013 Armed Forces on a permanent duty assignment overseas, you are not traveling away from home. Myfreetaxes 2013 You cannot deduct your expenses for meals and lodging. Myfreetaxes 2013 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. Myfreetaxes 2013 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. Myfreetaxes 2013    A naval officer assigned to permanent duty aboard a ship that has regular eating and living facilities has a tax home aboard ship for travel expense purposes. Myfreetaxes 2013 Tax Home To determine whether you are traveling away from home, you must first determine the location of your tax home. Myfreetaxes 2013 Generally, your tax home is your regular place of business or post of duty, regardless of where you maintain your family home. Myfreetaxes 2013 It includes the entire city or general area in which your business or work is located. Myfreetaxes 2013 If you have more than one regular place of business, your tax home is your main place of business. Myfreetaxes 2013 See Main place of business or work , later. Myfreetaxes 2013 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. Myfreetaxes 2013 See No main place of business or work , later. Myfreetaxes 2013 If you do not have a regular or a 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. Myfreetaxes 2013 As an itinerant, you cannot claim a travel expense deduction because you are never considered to be traveling away from home. Myfreetaxes 2013 Main place of business or work. Myfreetaxes 2013   If you have more than one place of business or work, consider the following when determining which one is your main place of business or work. Myfreetaxes 2013 The total time you ordinarily spend in each place. Myfreetaxes 2013 The level of your business activity in each place. Myfreetaxes 2013 Whether your income from each place is significant or insignificant. Myfreetaxes 2013 Example. Myfreetaxes 2013 You live in Cincinnati where you have a seasonal job for 8 months each year and earn $40,000. Myfreetaxes 2013 You work the other 4 months in Miami, also at a seasonal job, and earn $15,000. Myfreetaxes 2013 Cincinnati is your main place of work because you spend most of your time there and earn most of your income there. Myfreetaxes 2013 No main place of business or work. Myfreetaxes 2013   You may have a tax home even if you do not have a regular or main place of business or work. Myfreetaxes 2013 Your tax home may be the home where you regularly live. Myfreetaxes 2013 Factors used to determine tax home. Myfreetaxes 2013   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. Myfreetaxes 2013 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. Myfreetaxes 2013 You have living expenses at your main home that you duplicate because your business requires you to be away from that home. Myfreetaxes 2013 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. Myfreetaxes 2013   If you satisfy all three factors, your tax home is the home where you regularly live. Myfreetaxes 2013 If you satisfy only two factors, you may have a tax home depending on all the facts and circumstances. Myfreetaxes 2013 If you satisfy only one factor, you are an itinerant; your tax home is wherever you work and you cannot deduct travel expenses. Myfreetaxes 2013 Example. Myfreetaxes 2013 You are single and live in Boston in an apartment you rent. Myfreetaxes 2013 You have worked for your employer in Boston for a number of years. Myfreetaxes 2013 Your employer enrolls you in a 12-month executive training program. Myfreetaxes 2013 You do not expect to return to work in Boston after you complete your training. Myfreetaxes 2013 During your training, you do not do any work in Boston. Myfreetaxes 2013 Instead, you receive classroom and on-the-job training throughout the United States. Myfreetaxes 2013 You keep your apartment in Boston and return to it frequently. Myfreetaxes 2013 You use your apartment to conduct your personal business. Myfreetaxes 2013 You also keep up your community contacts in Boston. Myfreetaxes 2013 When you complete your training, you are transferred to Los Angeles. Myfreetaxes 2013 You do not satisfy factor (1) because you did not work in Boston. Myfreetaxes 2013 You satisfy factor (2) because you had duplicate living expenses. Myfreetaxes 2013 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. Myfreetaxes 2013 Therefore, you have a tax home in Boston. Myfreetaxes 2013 Tax home different from family home. Myfreetaxes 2013   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. Myfreetaxes 2013 You also cannot deduct the cost of meals and lodging while at your tax home. Myfreetaxes 2013 See Example 1 . Myfreetaxes 2013   If you are working temporarily in the same city where you and your family live, you may be considered as traveling away from home. Myfreetaxes 2013 See Example 2 . Myfreetaxes 2013 Example 1. Myfreetaxes 2013 You are a truck driver and you and your family live in Tucson. Myfreetaxes 2013 You are employed by a trucking firm that has its terminal in Phoenix. Myfreetaxes 2013 At the end of your long runs, you return to your home terminal in Phoenix and spend one night there before returning home. Myfreetaxes 2013 You cannot deduct any expenses you have for meals and lodging in Phoenix or the cost of traveling from Phoenix to Tucson. Myfreetaxes 2013 This is because Phoenix is your tax home. Myfreetaxes 2013 Example 2. Myfreetaxes 2013 Your family home is in Pittsburgh, where you work 12 weeks a year. Myfreetaxes 2013 The rest of the year you work for the same employer in Baltimore. Myfreetaxes 2013 In Baltimore, you eat in restaurants and sleep in a rooming house. Myfreetaxes 2013 Your salary is the same whether you are in Pittsburgh or Baltimore. Myfreetaxes 2013 Because you spend most of your working time and earn most of your salary in Baltimore, that city is your tax home. Myfreetaxes 2013 You cannot deduct any expenses you have for meals and lodging there. Myfreetaxes 2013 However, when you return to work in Pittsburgh, you are away from your tax home even though you stay at your family home. Myfreetaxes 2013 You can deduct the cost of your round trip between Baltimore and Pittsburgh. Myfreetaxes 2013 You can also deduct your part of your family's living expenses for meals and lodging while you are living and working in Pittsburgh. Myfreetaxes 2013 Temporary Assignment or Job You may regularly work at your tax home and also work at another location. Myfreetaxes 2013 It may not be practical to return to your tax home from this other location at the end of each work day. Myfreetaxes 2013 Temporary assignment vs. Myfreetaxes 2013 indefinite assignment. Myfreetaxes 2013   If your assignment or job away from your main place of work is temporary, your tax home does not change. Myfreetaxes 2013 You are considered to be away from home for the whole period you are away from your main place of work. Myfreetaxes 2013 You can deduct your travel expenses if they otherwise qualify for deduction. Myfreetaxes 2013 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. Myfreetaxes 2013   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. Myfreetaxes 2013 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. Myfreetaxes 2013   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. Myfreetaxes 2013 You may be able to deduct the cost of relocating to your new tax home as a moving expense. Myfreetaxes 2013 See Publication 521 for more information. Myfreetaxes 2013 Exception for federal crime investigations or prosecutions. Myfreetaxes 2013   If you are a federal employee participating in a federal crime investigation or prosecution, you are not subject to the 1-year rule. Myfreetaxes 2013 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. Myfreetaxes 2013   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 or prosecute, or provide support services for the investigation or prosecution of a federal crime. Myfreetaxes 2013 Determining temporary or indefinite. Myfreetaxes 2013   You must determine whether your assignment is temporary or indefinite when you start work. Myfreetaxes 2013 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. Myfreetaxes 2013 An assignment or job that is initially temporary may become indefinite due to changed circumstances. Myfreetaxes 2013 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. Myfreetaxes 2013 Going home on days off. Myfreetaxes 2013   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. Myfreetaxes 2013 You cannot deduct the cost of your meals and lodging there. Myfreetaxes 2013 However, you can deduct your travel expenses, including meals and lodging, while traveling between your temporary place of work and your tax home. Myfreetaxes 2013 You can claim these expenses up to the amount it would have cost you to stay at your temporary place of work. Myfreetaxes 2013   If you keep your hotel room during your visit home, you can deduct the cost of your hotel room. Myfreetaxes 2013 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. Myfreetaxes 2013 Probationary work period. Myfreetaxes 2013   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. Myfreetaxes 2013 You cannot deduct any of your expenses for meals and lodging during the probationary period. Myfreetaxes 2013 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. Myfreetaxes 2013 You can deduct ordinary and necessary expenses you have when you travel away from home on business. Myfreetaxes 2013 The type of expense you can deduct depends on the facts and your circumstances. Myfreetaxes 2013 Table 26-1 summarizes travel expenses you may be able to deduct. Myfreetaxes 2013 You may have other deductible travel expenses that are not covered there, depending on the facts and your circumstances. Myfreetaxes 2013 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. Myfreetaxes 2013 You can use a log, diary, notebook, or any other written record to keep track of your expenses. Myfreetaxes 2013 The types of expenses you need to record, along with supporting documentation, are described in Table 26-2 , later. Myfreetaxes 2013 Separating costs. Myfreetaxes 2013   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. Myfreetaxes 2013 You must have a reasonable basis for making this allocation. Myfreetaxes 2013 For example, you must allocate your expenses if a hotel includes one or more meals in its room charge. Myfreetaxes 2013 Travel expenses for another individual. Myfreetaxes 2013   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. Myfreetaxes 2013 Employee. Myfreetaxes 2013   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. Myfreetaxes 2013 Business associate. Myfreetaxes 2013   If a business associate travels with you and meets the conditions in (2) and (3) above, you can deduct the travel expenses you have for that person. Myfreetaxes 2013 A business associate is someone with whom you could reasonably expect to engage or deal in the active conduct of your business. Myfreetaxes 2013 A business associate can be a current or prospective (likely to become) customer, client, supplier, employee, agent, partner, or professional advisor. Myfreetaxes 2013 Bona fide business purpose. Myfreetaxes 2013   A bona fide business purpose exists if you can prove a real business purpose for the individual's presence. Myfreetaxes 2013 Incidental services, such as typing notes or assisting in entertaining customers, are not enough to make the expenses deductible. Myfreetaxes 2013 Example. Myfreetaxes 2013 Jerry drives to Chicago on business and takes his wife, Linda, with him. Myfreetaxes 2013 Linda is not Jerry's employee. Myfreetaxes 2013 Linda occasionally types notes, performs similar services, and accompanies Jerry to luncheons and dinners. Myfreetaxes 2013 The performance of these services does not establish that her presence on the trip is necessary to the conduct of Jerry's business. Myfreetaxes 2013 Her expenses are not deductible. Myfreetaxes 2013 Jerry pays $199 a day for a double room. Myfreetaxes 2013 A single room costs $149 a day. Myfreetaxes 2013 He can deduct the total cost of driving his car to and from Chicago, but only $149 a day for his hotel room. Myfreetaxes 2013 If he uses public transportation, he can deduct only his fare. Myfreetaxes 2013 Table 26-1. Myfreetaxes 2013 Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. Myfreetaxes 2013 IF you have expenses for. Myfreetaxes 2013 . Myfreetaxes 2013 . Myfreetaxes 2013 THEN you can deduct the cost of. Myfreetaxes 2013 . Myfreetaxes 2013 . Myfreetaxes 2013 transportation travel by airplane, train, bus, or car between your home and your business destination. Myfreetaxes 2013 If you were provided with a ticket or you are riding free as a result of a frequent traveler or similar program, your cost is zero. Myfreetaxes 2013 If you travel by ship, see Luxury Water Travel and Cruise ships (under Conventions) in Publication 463 for additional rules and limits. Myfreetaxes 2013 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. Myfreetaxes 2013 baggage and shipping sending baggage and sample or display material between your regular and temporary work locations. Myfreetaxes 2013 car operating and maintaining your car when traveling away from home on business. Myfreetaxes 2013 You can deduct actual expenses or the standard mileage rate as well as business-related tolls and parking. Myfreetaxes 2013 If you rent a car while away from home on business, you can deduct only the business-use portion of the expenses. Myfreetaxes 2013 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. Myfreetaxes 2013 Meals include amounts spent for food, beverages, taxes, and related tips. Myfreetaxes 2013 See Meals and Incidental Expenses for additional rules and limits. Myfreetaxes 2013 cleaning dry cleaning and laundry. Myfreetaxes 2013 telephone business calls while on your business trip. Myfreetaxes 2013 This includes business communication by fax machine or other communication devices. Myfreetaxes 2013 tips tips you pay for any expenses in this chart. Myfreetaxes 2013 other other similar ordinary and necessary expenses related to your business travel. Myfreetaxes 2013 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. Myfreetaxes 2013 Meals and Incidental Expenses You can deduct the cost of meals in either of the following situations. Myfreetaxes 2013 It is necessary for you to stop for substantial sleep or rest to properly perform your duties while traveling away from home on business. Myfreetaxes 2013 The meal is business-related entertainment. Myfreetaxes 2013 Business-related entertainment is discussed under Entertainment Expenses , later. Myfreetaxes 2013 The following discussion deals only with meals (and incidental expenses) that are not business-related entertainment. Myfreetaxes 2013 Lavish or extravagant. Myfreetaxes 2013   You cannot deduct expenses for meals that are lavish or extravagant. Myfreetaxes 2013 An expense is not considered lavish or extravagant if it is reasonable based on the facts and circumstances. Myfreetaxes 2013 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. Myfreetaxes 2013 50% limit on meals. Myfreetaxes 2013   You can figure your meal expenses using either of the following methods. Myfreetaxes 2013 Actual cost. Myfreetaxes 2013 The standard meal allowance. Myfreetaxes 2013 Both of these methods are explained below. Myfreetaxes 2013 But, regardless of the method you use, you generally can deduct only 50% of the unreimbursed cost of your meals. Myfreetaxes 2013   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. Myfreetaxes 2013 If you are not reimbursed, the 50% limit applies whether the unreimbursed meal expense is for business travel or business entertainment. Myfreetaxes 2013 The 50% limit is explained later under Entertainment Expenses . Myfreetaxes 2013 Accountable and nonaccountable plans are discussed later under Reimbursements . Myfreetaxes 2013 Actual cost. Myfreetaxes 2013   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. Myfreetaxes 2013 If you use this method, you must keep records of your actual cost. Myfreetaxes 2013 Standard meal allowance. Myfreetaxes 2013   Generally, you can use the “standard meal allowance” method as an alternative to the actual cost method. Myfreetaxes 2013 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. Myfreetaxes 2013 The set amount varies depending on where and when you travel. Myfreetaxes 2013 In this chapter, “standard meal allowance” refers to the federal rate for M&IE, discussed later under Amount of standard meal allowance . Myfreetaxes 2013 If you use the standard meal allowance, you still must keep records to prove the time, place, and business purpose of your travel. Myfreetaxes 2013 See Recordkeeping , later. Myfreetaxes 2013 Incidental expenses. Myfreetaxes 2013   The term “incidental expenses” means fees and tips given to porters, baggage carriers, hotel staff, and staff on ships. Myfreetaxes 2013 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. Myfreetaxes 2013 Incidental expenses only method. Myfreetaxes 2013   You can use an optional method (instead of actual cost) for deducting incidental expenses only. Myfreetaxes 2013 The amount of the deduction is $5 a day. Myfreetaxes 2013 You can use this method only if you did not pay or incur any meal expenses. Myfreetaxes 2013 You cannot use this method on any day that you use the standard meal allowance. Myfreetaxes 2013    Federal employees should refer to the Federal Travel Regulations at  www. Myfreetaxes 2013 gsa. Myfreetaxes 2013 gov. Myfreetaxes 2013 Find “What GSA Offers” and click on “Regulations: FMR, FTR, & FAR” for Federal Travel Regulation (FTR) for changes affecting claims for reimbursement. Myfreetaxes 2013 50% limit may apply. Myfreetaxes 2013   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. Myfreetaxes 2013 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. Myfreetaxes 2013 The 50% limit is explained later under Entertainment Expenses . Myfreetaxes 2013 Accountable and nonaccountable plans are discussed later under Reimbursements . Myfreetaxes 2013 There is no optional standard lodging amount similar to the standard meal allowance. Myfreetaxes 2013 Your allowable lodging expense deduction is your actual cost. Myfreetaxes 2013 Who can use the standard meal allowance. Myfreetaxes 2013   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. Myfreetaxes 2013   Use of the standard meal allowance for other travel. Myfreetaxes 2013    You can use the standard meal allowance to figure your meal expenses when you travel in connection with investment and other income-producing property. Myfreetaxes 2013 You can also use it to figure your meal expenses when you travel for qualifying educational purposes. Myfreetaxes 2013 You cannot use the standard meal allowance to figure the cost of your meals when you travel for medical or charitable purposes. Myfreetaxes 2013 Amount of standard meal allowance. Myfreetaxes 2013   The standard meal allowance is the federal M&IE rate. Myfreetaxes 2013 For travel in 2013, the daily rate for most small localities in the United States is $46. Myfreetaxes 2013   Most major cities and many other localities in the United States are designated as high-cost areas, qualifying for higher standard meal allowances. Myfreetaxes 2013 You can find this information (organized by state) on the Internet at www. Myfreetaxes 2013 gsa. Myfreetaxes 2013 gov. Myfreetaxes 2013 Click on “Per Diem Rates,” then select “2013” for the period January 1, 2013 – September 30, 2013, and select “2014” for the period October 1, 2013 – December 31, 2013. Myfreetaxes 2013 However, you can apply the rates in effect before October 1, 2013, for expenses of all travel within the United States for 2013 instead of the updated rates. Myfreetaxes 2013 You must consistently use either the rates for the first 9 months for all of 2013 or the updated rates for the period of October 1, 2013, through December 31, 2013. Myfreetaxes 2013   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. Myfreetaxes 2013 If you work in the transportation industry, however, see Special rate for transportation workers , later. Myfreetaxes 2013 Standard meal allowance for areas outside the continental United States. Myfreetaxes 2013    The standard meal allowance rates above do not apply to travel in Alaska, Hawaii, or any other location outside the continental United States. Myfreetaxes 2013 The Department of Defense establishes per diem rates for Alaska, Hawaii, Puerto Rico, American Samoa, Guam, Midway, the Northern Mariana Islands, the U. Myfreetaxes 2013 S. Myfreetaxes 2013 Virgin Islands, Wake Island, and other non-foreign areas outside the continental United States. Myfreetaxes 2013 The Department of State establishes per diem rates for all other foreign areas. Myfreetaxes 2013    You can access per diem rates for non-foreign areas outside the continental United States at: www. Myfreetaxes 2013 defensetravel. Myfreetaxes 2013 dod. Myfreetaxes 2013 mil/site/perdiemCalc. Myfreetaxes 2013 cfm. Myfreetaxes 2013 You can access all other foreign per diem rates at www. Myfreetaxes 2013 state. Myfreetaxes 2013 gov/travel/. Myfreetaxes 2013 Click on “Travel Per Diem Allowances for Foreign Areas” under “Foreign Per Diem Rates,” to obtain the latest foreign per diem rates. Myfreetaxes 2013 Special rate for transportation workers. Myfreetaxes 2013   You can use a special standard meal allowance if you work in the transportation industry. Myfreetaxes 2013 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. Myfreetaxes 2013 If this applies to you, you can claim a standard daily meal allowance of $59 ($65 for travel outside the continental United States). Myfreetaxes 2013   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. Myfreetaxes 2013 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. Myfreetaxes 2013 Travel for days you depart and return. Myfreetaxes 2013   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). Myfreetaxes 2013 You can do so by one of two methods. Myfreetaxes 2013 Method 1: You can claim 3/4 of the standard meal allowance. Myfreetaxes 2013 Method 2: You can prorate using any method that you consistently apply and that is in accordance with reasonable business practice. Myfreetaxes 2013 Example. Myfreetaxes 2013 Jen is employed in New Orleans as a convention planner. Myfreetaxes 2013 In March, her employer sent her on a 3-day trip to Washington, DC, to attend a planning seminar. Myfreetaxes 2013 She left her home in New Orleans at 10 a. Myfreetaxes 2013 m. Myfreetaxes 2013 on Wednesday and arrived in Washington, DC, at 5:30 p. Myfreetaxes 2013 m. Myfreetaxes 2013 After spending two nights there, she flew back to New Orleans on Friday and arrived back home at 8:00 p. Myfreetaxes 2013 m. Myfreetaxes 2013 Jen's employer gave her a flat amount to cover her expenses and included it with her wages. Myfreetaxes 2013 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. Myfreetaxes 2013 Under Method 2, Jen could also use any method that she applies consistently and that is in accordance with reasonable business practice. Myfreetaxes 2013 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. Myfreetaxes 2013 Travel in the United States The following discussion applies to travel in the United States. Myfreetaxes 2013 For this purpose, the United States includes only the 50 states and the District of Columbia. Myfreetaxes 2013 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. Myfreetaxes 2013 See Part of Trip Outside the United States , later. Myfreetaxes 2013 Trip Primarily for Business You can deduct all your travel expenses if your trip was entirely business related. Myfreetaxes 2013 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 your business-related travel expenses. Myfreetaxes 2013 These expenses include the travel costs of getting to and from your business destination and any business-related expenses at your business destination. Myfreetaxes 2013 Example. Myfreetaxes 2013 You work in Atlanta and take a business trip to New Orleans in May. Myfreetaxes 2013 On your way home, you stop in Mobile to visit your parents. Myfreetaxes 2013 You spend $1,996 for the 9 days you are away from home for travel, meals, lodging, and other travel expenses. Myfreetaxes 2013 If you had not stopped in Mobile, you would have been gone only 6 days, and your total cost would have been $1,696. Myfreetaxes 2013 You can deduct $1,696 for your trip, including the cost of round-trip transportation to and from New Orleans. Myfreetaxes 2013 The deduction for your meals is subject to the 50% limit on meals mentioned earlier. Myfreetaxes 2013 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. Myfreetaxes 2013 However, you can deduct any expenses you have while at your destination that are directly related to your business. Myfreetaxes 2013 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. Myfreetaxes 2013 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. Myfreetaxes 2013 Part of Trip Outside the United States If part of your trip is outside the United States, use the rules described later under Travel Outside the United States for that part of the trip. Myfreetaxes 2013 For the part of your trip that is inside the United States, use the rules for travel in the United States. Myfreetaxes 2013 Travel outside the United States does not include travel from one point in the United States to another point in the United States. Myfreetaxes 2013 The following discussion can help you determine whether your trip was entirely within the United States. Myfreetaxes 2013 Public transportation. Myfreetaxes 2013   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. Myfreetaxes 2013 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 . Myfreetaxes 2013 Example. Myfreetaxes 2013 You fly from New York to Puerto Rico with a scheduled stop in Miami. Myfreetaxes 2013 You return to New York nonstop. Myfreetaxes 2013 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. Myfreetaxes 2013 Because there are no scheduled stops between Puerto Rico and New York, all of the return trip is outside the United States. Myfreetaxes 2013 Private car. Myfreetaxes 2013   Travel by private car in the United States is travel between points in the United States, even when you are on your way to a destination outside the United States. Myfreetaxes 2013 Example. Myfreetaxes 2013 You travel by car from Denver to Mexico City and return. Myfreetaxes 2013 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. Myfreetaxes 2013 The rules under Travel Outside the United States apply to your trip from the border to Mexico City and back to the border. Myfreetaxes 2013 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. Myfreetaxes 2013 For this purpose, the United States includes only the 50 states and the District of Columbia. Myfreetaxes 2013 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. Myfreetaxes 2013 See chapter 1 of Publication 463 for information on luxury water travel. Myfreetaxes 2013 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. Myfreetaxes 2013 Travel entirely for business. Myfreetaxes 2013   If you travel outside the United States and you spend the entire time on business activities, you can deduct all of your travel expenses. Myfreetaxes 2013 Travel considered entirely for business. Myfreetaxes 2013   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. Myfreetaxes 2013 Exception 1 - No substantial control. Myfreetaxes 2013   Your trip is considered entirely for business if you did not have substantial control over arranging the trip. Myfreetaxes 2013 The fact that you control the timing of your trip does not, by itself, mean that you have substantial control over arranging your trip. Myfreetaxes 2013   You do not have substantial control over your trip if you: Are an employee who was reimbursed or paid a travel expense allowance, Are not related to your employer, and Are not a managing executive. Myfreetaxes 2013    “Related to your employer” is defined later in this chapter under Per Diem and Car Allowances . Myfreetaxes 2013   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. Myfreetaxes 2013    A self-employed person generally has substantial control over arranging business trips. Myfreetaxes 2013 Exception 2 - Outside United States no more than a week. Myfreetaxes 2013   Your trip is considered entirely for business if you were outside the United States for a week or less, combining business and nonbusiness activities. Myfreetaxes 2013 One week means 7 consecutive days. Myfreetaxes 2013 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. Myfreetaxes 2013 Exception 3 - Less than 25% of time on personal activities. Myfreetaxes 2013   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. Myfreetaxes 2013 For this purpose, count both the day your trip began and the day it ended. Myfreetaxes 2013 Exception 4 - Vacation not a major consideration. Myfreetaxes 2013   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. Myfreetaxes 2013 Travel Primarily for Business If you travel outside the United States primarily for business but spend some of your time on nonbusiness activities, you generally cannot deduct all of your travel expenses. Myfreetaxes 2013 You can only deduct the business portion of your cost of getting to and from your destination. Myfreetaxes 2013 You must allocate the costs between your business and nonbusiness activities to determine your deductible amount. Myfreetaxes 2013 These travel allocation rules are discussed in chapter 1 of Publication 463. Myfreetaxes 2013 You do not have to allocate your travel expense deduction if you meet one of the four exceptions listed earlier under Travel considered entirely for business. Myfreetaxes 2013 In those cases, you can deduct the total cost of getting to and from your destination. Myfreetaxes 2013 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. Myfreetaxes 2013 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. Myfreetaxes 2013 Conventions You can deduct your travel expenses when you attend a convention if you can show that your attendance benefits your trade or business. Myfreetaxes 2013 You cannot deduct the travel expenses for your family. Myfreetaxes 2013 If the convention is for investment, political, social, or other purposes unrelated to your trade or business, you cannot deduct the expenses. Myfreetaxes 2013 Your appointment or election as a delegate does not, in itself, determine whether you can deduct travel expenses. Myfreetaxes 2013 You can deduct your travel expenses only if your attendance is connected to your own trade or business. Myfreetaxes 2013 Convention agenda. Myfreetaxes 2013   The convention agenda or program generally shows the purpose of the convention. Myfreetaxes 2013 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. Myfreetaxes 2013 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. Myfreetaxes 2013 Conventions held outside the North American area. Myfreetaxes 2013    See chapter 1 of Publication 463 for information on conventions held outside the North American area. Myfreetaxes 2013 Entertainment Expenses You may be able to deduct business-related entertainment expenses you have for entertaining a client, customer, or employee. Myfreetaxes 2013 You can deduct entertainment expenses only if they are both ordinary and necessary (defined earlier in the Introduction ) and meet one of the following tests. Myfreetaxes 2013 Directly-related test. Myfreetaxes 2013 Associated test. Myfreetaxes 2013 Both of these tests are explained in chapter 2 of Publication 463. Myfreetaxes 2013 The amount you can deduct for entertainment expenses may be limited. Myfreetaxes 2013 Generally, you can deduct only 50% of your unreimbursed entertainment expenses. Myfreetaxes 2013 This limit is discussed next. Myfreetaxes 2013 50% Limit In general, you can deduct only 50% of your business-related meal and entertainment expenses. Myfreetaxes 2013 (If you are subject to the Department of Transportation's “hours of service” limits, you can deduct 80% of your business-related meal and entertainment expenses. Myfreetaxes 2013 See Individuals subject to “hours of service” limits , later. Myfreetaxes 2013 ) The 50% limit applies to employees or their employers, and to self-employed persons (including independent contractors) or their clients, depending on whether the expenses are reimbursed. Myfreetaxes 2013 Figure 26-A summarizes the general rules explained in this section. Myfreetaxes 2013 The 50% limit applies to business meals or entertainment expenses you have while: Traveling away from home (whether eating alone or with others) on business, Entertaining customers at your place of business, a restaurant, or other location, or Attending a business convention or reception, business meeting, or business luncheon at a club. Myfreetaxes 2013 Included expenses. Myfreetaxes 2013   Expenses subject to the 50% limit include: Taxes and tips relating to a business meal or entertainment activity, Cover charges for admission to a nightclub, Rent paid for a room in which you hold a dinner or cocktail party, and Amounts paid for parking at a sports arena. Myfreetaxes 2013 However, the cost of transportation to and from a business meal or a business-related entertainment activity is not subject to the 50% limit. Myfreetaxes 2013 Application of 50% limit. Myfreetaxes 2013   The 50% limit on meal and entertainment expenses applies if the expense is otherwise deductible and is not covered by one of the exceptions discussed later in this section. Myfreetaxes 2013   The 50% limit also applies to certain meal and entertainment expenses that are not business related. Myfreetaxes 2013 It applies to meal and entertainment expenses incurred for the production of income, including rental or royalty income. Myfreetaxes 2013 It also applies to the cost of meals included in deductible educational expenses. Myfreetaxes 2013 When to apply the 50% limit. Myfreetaxes 2013   You apply the 50% limit after determining the amount that would otherwise qualify for a deduction. Myfreetaxes 2013 You first have to determine the amount of meal and entertainment expenses that would be deductible under the other rules discussed in this chapter. Myfreetaxes 2013 Example 1. Myfreetaxes 2013 You spend $200 for a business-related meal. Myfreetaxes 2013 If $110 of that amount is not allowable because it is lavish and extravagant, the remaining $90 is subject to the 50% limit. Myfreetaxes 2013 Your deduction cannot be more than $45 (. Myfreetaxes 2013 50 × $90). Myfreetaxes 2013 Example 2. Myfreetaxes 2013 You purchase two tickets to a concert and give them to a client. Myfreetaxes 2013 You purchased the tickets through a ticket agent. Myfreetaxes 2013 You paid $200 for the two tickets, which had a face value of $80 each ($160 total). Myfreetaxes 2013 Your deduction cannot be more than $80 (. Myfreetaxes 2013 50 × $160). Myfreetaxes 2013 Exceptions to the 50% Limit Generally, business-related meal and entertainment expenses are subject to the 50% limit. Myfreetaxes 2013 Figure 26-A can help you determine if the 50% limit applies to you. Myfreetaxes 2013 Your meal or entertainment expense is not subject to the 50% limit if the expense meets one of the following exceptions. Myfreetaxes 2013 Employee's reimbursed expenses. Myfreetaxes 2013   If you are an employee, you are not subject to the 50% limit on expenses for which your employer reimburses you under an accountable plan. Myfreetaxes 2013 Accountable plans are discussed later under Reimbursements . Myfreetaxes 2013 Individuals subject to “hours of service” limits. Myfreetaxes 2013   You can deduct a higher percentage of your meal expenses while traveling away from your tax home if the meals take place during or incident to any period subject to the Department of Transportation's “hours of service” limits. Myfreetaxes 2013 The percentage is 80%. Myfreetaxes 2013   Individuals subject to the Department of Transportation's “hours of service” limits include the following persons. Myfreetaxes 2013 Certain air transportation workers (such as pilots, crew, dispatchers, mechanics, and control tower operators) who are under Federal Aviation Administration regulations. Myfreetaxes 2013 Interstate truck operators and bus drivers who are under Department of Transportation regulations. Myfreetaxes 2013 Certain railroad employees (such as engineers, conductors, train crews, dispatchers, and control operations personnel) who are under Federal Railroad Administration regulations. Myfreetaxes 2013 Certain merchant mariners who are under Coast Guard regulations. Myfreetaxes 2013 Other exceptions. Myfreetaxes 2013   There are also exceptions for the self-employed, advertising expenses, selling meals or entertainment, and charitable sports events. Myfreetaxes 2013 These are discussed in Publication 463. Myfreetaxes 2013 Figure 26-A. Myfreetaxes 2013 Does the 50% Limit Apply to Your Expenses? There are exceptions to these rules. Myfreetaxes 2013 See Exceptions to the 50% Limit . Myfreetaxes 2013 Please click here for the text description of the image. Myfreetaxes 2013 Entertainment expenses: 50% limit What Entertainment Expenses Are Deductible? This section explains different types of entertainment expenses you may be able to deduct. Myfreetaxes 2013 Entertainment. Myfreetaxes 2013    Entertainment includes any activity generally considered to provide entertainment, amusement, or recreation. Myfreetaxes 2013 Examples include entertaining guests at nightclubs; at social, athletic, and sporting clubs; at theaters; at sporting events; or on hunting, fishing, vacation, and similar trips. Myfreetaxes 2013 A meal as a form of entertainment. Myfreetaxes 2013   Entertainment includes the cost of a meal you provide to a customer or client, whether the meal is a part of other entertainment or by itself. Myfreetaxes 2013 A meal expense includes the cost of food, beverages, taxes, and tips for the meal. Myfreetaxes 2013 To deduct an entertainment-related meal, you or your employee must be present when the food or beverages are provided. Myfreetaxes 2013 You cannot claim the cost of your meal both as an entertainment expense and as a travel expense. Myfreetaxes 2013 Separating costs. Myfreetaxes 2013   If you have one expense that includes the costs of entertainment and other services (such as lodging or transportation), you must allocate that expense between the cost of entertainment and the cost of other services. Myfreetaxes 2013 You must have a reasonable basis for making this allocation. Myfreetaxes 2013 For example, you must allocate your expenses if a hotel includes entertainment in its lounge on the same bill with your room charge. Myfreetaxes 2013 Taking turns paying for meals or entertainment. Myfreetaxes 2013   If a group of business acquaintances take turns picking up each others' meal or entertainment checks without regard to whether any business purposes are served, no member of the group can deduct any part of the expense. Myfreetaxes 2013 Lavish or extravagant expenses. Myfreetaxes 2013   You cannot deduct expenses for entertainment that are lavish or extravagant. Myfreetaxes 2013 An expense is not considered lavish or extravagant if it is reasonable considering the facts and circumstances. Myfreetaxes 2013 Expenses will not be disallowed just because they are more than a fixed dollar amount or take place at deluxe restaurants, hotels, nightclubs, or resorts. Myfreetaxes 2013 Trade association meetings. Myfreetaxes 2013    You can deduct entertainment expenses that are directly related to, and necessary for, attending business meetings or conventions of certain exempt organizations if the expenses of your attendance are related to your active trade or business. Myfreetaxes 2013 These organizations include business leagues, chambers of commerce, real estate boards, trade associations, and professional associations. Myfreetaxes 2013 Entertainment tickets. Myfreetaxes 2013   Generally, you cannot deduct more than the face value of an entertainment ticket, even if you paid a higher price. Myfreetaxes 2013 For example, you cannot deduct service fees you pay to ticket agencies or brokers or any amount over the face value of the tickets you pay to scalpers. Myfreetaxes 2013 What Entertainment Expenses Are Not Deductible? This section explains different types of entertainment expenses you generally may not be able to deduct. Myfreetaxes 2013 Club dues and membership fees. Myfreetaxes 2013   You cannot deduct dues (including initiation fees) for membership in any club organized for: Business, Pleasure, Recreation, or Other social purpose. Myfreetaxes 2013 This rule applies to any membership organization if one of its principal purposes is either: To conduct entertainment activities for members or their guests, or To provide members or their guests with access to entertainment facilities. Myfreetaxes 2013   The purposes and activities of a club, not its name, will determine whether or not you can deduct the dues. Myfreetaxes 2013 You cannot deduct dues paid to: Country clubs, Golf and athletic clubs, Airline clubs, Hotel clubs, and Clubs operated to provide meals under circumstances generally considered to be conducive to business discussions. Myfreetaxes 2013 Entertainment facilities. Myfreetaxes 2013   Generally, you cannot deduct any expense for the use of an entertainment facility. Myfreetaxes 2013 This includes expenses for depreciation and operating costs such as rent, utilities, maintenance, and protection. Myfreetaxes 2013   An entertainment facility is any property you own, rent, or use for entertainment. Myfreetaxes 2013 Examples include a yacht, hunting lodge, fishing camp, swimming pool, tennis court, bowling alley, car, airplane, apartment, hotel suite, or home in a vacation resort. Myfreetaxes 2013 Out-of-pocket expenses. Myfreetaxes 2013   You can deduct out-of-pocket expenses, such as for food and beverages, catering, gas, and fishing bait, that you provided during entertainment at a facility. Myfreetaxes 2013 These are not expenses for the use of an entertainment facility. Myfreetaxes 2013 However, these expenses are subject to the directly-related and associated tests and to the 50% Limit discussed earlier. Myfreetaxes 2013 Additional information. Myfreetaxes 2013   For more information on entertainment expenses, including discussions of the directly-related and associated tests, see chapter 2 of Publication 463. Myfreetaxes 2013 Gift Expenses If you give gifts in the course of your trade or business, you can deduct all or part of the cost. Myfreetaxes 2013 This section explains the limits and rules for deducting the costs of gifts. Myfreetaxes 2013 $25 limit. Myfreetaxes 2013   You can deduct no more than $25 for business gifts you give directly or indirectly to each person during your tax year. Myfreetaxes 2013 A gift to a company that is intended for the eventual personal use or benefit of a particular person or a limited class of people will be considered an indirect gift to that particular person or to the individuals within that class of people who receive the gift. Myfreetaxes 2013   If you give a gift to a member of a customer's family, the gift is generally considered to be an indirect gift to the customer. Myfreetaxes 2013 This rule does not apply if you have a bona fide, independent business connection with that family member and the gift is not intended for the customer's eventual use or benefit. Myfreetaxes 2013   If you and your spouse both give gifts, both of you are treated as one taxpayer. Myfreetaxes 2013 It does not matter whether you have separate businesses, are separately employed, or whether each of you has an independent connection with the recipient. Myfreetaxes 2013 If a partnership gives gifts, the partnership and the partners are treated as one taxpayer. Myfreetaxes 2013 Incidental costs. Myfreetaxes 2013   Incidental costs, such as engraving on jewelry, or packaging, insuring, and mailing, are generally not included in determining the cost of a gift for purposes of the $25 limit. Myfreetaxes 2013   A cost is incidental only if it does not add substantial value to the gift. Myfreetaxes 2013 For example, the cost of customary gift wrapping is an incidental cost. Myfreetaxes 2013 However, the purchase of an ornamental basket for packaging fruit is not an incidental cost if the value of the basket is substantial compared to the value of the fruit. Myfreetaxes 2013 Exceptions. Myfreetaxes 2013   The following items are not considered gifts for purposes of the $25 limit. Myfreetaxes 2013 An item that costs $4 or less and: Has your name clearly and permanently imprinted on the gift, and Is one of a number of identical items you widely distribute. Myfreetaxes 2013 Examples include pens, desk sets, and plastic bags and cases. Myfreetaxes 2013 Signs, display racks, or other promotional material to be used on the business premises of the recipient. Myfreetaxes 2013 Gift or entertainment. Myfreetaxes 2013   Any item that might be considered either a gift or entertainment generally will be considered entertainment. Myfreetaxes 2013 However, if you give a customer packaged food or beverages you intend the customer to use at a later date, treat it as a gift. Myfreetaxes 2013    If you give a customer tickets to a theater performance or sporting event and you do not go with the customer to the performance or event, you have a choice. Myfreetaxes 2013 You can treat the cost of the tickets as either a gift expense or an entertainment expense, whichever is to your advantage. Myfreetaxes 2013    If you go with the customer to the event, you must treat the cost of the tickets as an entertainment expense. Myfreetaxes 2013 You cannot choose, in this case, to treat the cost of the tickets as a gift expense. Myfreetaxes 2013 Transportation Expenses This section discusses expenses you can deduct for business transportation when you are not traveling away from home as defined earlier under Travel Expenses . Myfreetaxes 2013 These expenses include the cost of transportation by air, rail, bus, taxi, etc. Myfreetaxes 2013 , and the cost of driving and maintaining your car. Myfreetaxes 2013 Transportation expenses include the ordinary and necessary costs of all of the following. Myfreetaxes 2013 Getting from one workplace to another in the course of your business or profession when you are traveling within the area of your tax home. Myfreetaxes 2013 (Tax home is defined earlier under Travel Expenses . Myfreetaxes 2013 ) Visiting clients or customers. Myfreetaxes 2013 Going to a business meeting away from your regular workplace. Myfreetaxes 2013 Getting from your home to a temporary workplace when you have one or more regular places of work. Myfreetaxes 2013 These temporary workplaces can be either within the area of your tax home or outside that area. Myfreetaxes 2013 Transportation expenses do not include expenses you have while traveling away from home overnight. Myfreetaxes 2013 Those expenses are travel expenses, discussed earlier. Myfreetaxes 2013 However, if you use your car while traveling away from home overnight, use the rules in this section to figure your car expense deduction. Myfreetaxes 2013 See Car Expenses , later. Myfreetaxes 2013 Illustration of transportation expenses. Myfreetaxes 2013    Figure 26-B illustrates the rules for when you can deduct transportation expenses when you have a regular or main job away from your home. Myfreetaxes 2013 You may want to refer to it when deciding whether you can deduct your transportation expenses. Myfreetaxes 2013 Daily transportation expenses you incur while traveling from home to one or more regular places of business are generally nondeductible commuting expenses. Myfreetaxes 2013 However, there are many exceptions for deducting transportation expenses, like whether your work location is temporary (inside or outside the metropolitan area), traveling for same trade or business, or if you have a home office. Myfreetaxes 2013 Temporary work location. Myfreetaxes 2013   If you have one or more regular work locations away from your home and you commute to a temporary work location in the same trade or business, you can deduct the expenses of the daily round-trip transportation between your home and the temporary location, regardless of distance. Myfreetaxes 2013   If your employment at a work location is realistically expected to last (and does in fact last) for 1 year or less, the employment is temporary unless there are facts and circumstances that would indicate otherwise. Myfreetaxes 2013   If your employment at a work location is realistically expected to last for more than 1 year or if there is no realistic expectation that the employment will last for 1 year or less, the employment is not temporary, regardless of whether it actually lasts for more than 1 year. Myfreetaxes 2013   If employment at a work location initially is realistically expected to last for 1 year or less, but at some later date the employment is realistically expected to last more than 1 year, that employment will be treated as temporary (unless there are facts and circumstances that would indicate otherwise) until your expectation changes. Myfreetaxes 2013 It will not be treated as temporary after the date you determine it will last more than 1 year. Myfreetaxes 2013   If the temporary work location is beyond the general area of your regular place of work and you stay overnight, you are traveling away from home. Myfreetaxes 2013 You may have deductible travel expenses as discussed earlier in this chapter. Myfreetaxes 2013 No regular place of work. Myfreetaxes 2013   If you have no regular place of work but ordinarily work in the metropolitan area where you live, you can deduct daily transportation costs between home and a temporary work site outside that metropolitan area. Myfreetaxes 2013   Generally, a metropolitan area includes the area within the city limits and the suburbs that are considered part of that metropolitan area. Myfreetaxes 2013   You cannot deduct daily transportation costs between your home and temporary work sites within your metropolitan area. Myfreetaxes 2013 These are nondeductible commuting expenses. Myfreetaxes 2013 Two places of work. Myfreetaxes 2013   If you work at two places in one day, whether or not for the same employer, you can deduct the expense of getting from one workplace to the other. Myfreetaxes 2013 However, if for some personal reason you do not go directly from one location to the other, you cannot deduct more than the amount it would have cost you to go directly from the first location to the second. Myfreetaxes 2013   Transportation expenses you have in going between home and a part-time job on a day off from your main job are commuting expenses. Myfreetaxes 2013 You cannot deduct them. Myfreetaxes 2013 Armed Forces reservists. Myfreetaxes 2013   A meeting of an Armed Forces reserve unit is a second place of business if the meeting is held on a day on which you work at your regular job. Myfreetaxes 2013 You can deduct the expense of getting from one workplace to the other as just discussed under Two places of work , earlier. Myfreetaxes 2013   You usually cannot deduct the expense if the reserve meeting is held on a day on which you do not work at your regular job. Myfreetaxes 2013 In this case, your transportation generally is a nondeductible commuting expense. Myfreetaxes 2013 However, you can deduct your transportation expenses if the location of the meeting is temporary and you have one or more regular places of work. Myfreetaxes 2013   If you ordinarily work in a particular metropolitan area but not at any specific location and the reserve meeting is held at a temporary location outside that metropolitan area, you can deduct your transportation expenses. Myfreetaxes 2013   If you travel away from home overnight to attend a guard or reserve meeting, you can deduct your travel expenses. Myfreetaxes 2013 These expenses are discussed earlier under Travel Expenses . Myfreetaxes 2013   If you travel more than 100 miles away from home in connection with your performance of services as a member of the reserves, you may be able to deduct some of your reserve-related travel costs as an adjustment to income rather than as an itemized deduction. Myfreetaxes 2013 See Armed Forces reservists traveling more than 100 miles from home under Special Rules, later. Myfreetaxes 2013 Commuting expenses. Myfreetaxes 2013   You cannot deduct the costs of taking a bus, trolley, subway, or taxi, or of driving a car between your home and your main or regular place of work. Myfreetaxes 2013 These costs are personal commuting expenses. Myfreetaxes 2013 You cannot deduct commuting expenses no matter how far your home is from your regular place of work. Myfreetaxes 2013 You cannot deduct commuting expenses even if you work during the commuting trip. Myfreetaxes 2013 Example. Myfreetaxes 2013 You sometimes use your cell phone to make business calls while commuting to and from work. Myfreetaxes 2013 Sometimes business associates ride with you to and from work, and you have a business discussion in the car. Myfreetaxes 2013 These activities do not change the trip from personal to business. Myfreetaxes 2013 You cannot deduct your commuting expenses. Myfreetaxes 2013 Parking fees. Myfreetaxes 2013   Fees you pay to park your car at your place of business are nondeductible commuting expenses. Myfreetaxes 2013 You can, however, deduct business-related parking fees when visiting a customer or client. Myfreetaxes 2013 Advertising display on car. Myfreetaxes 2013   Putting display material that advertises your business on your car does not change the use of your car from personal use to business use. Myfreetaxes 2013 If you use this car for commuting or other personal uses, you still cannot deduct your expenses for those uses. Myfreetaxes 2013 Car pools. Myfreetaxes 2013   You cannot deduct the cost of using your car in a nonprofit car pool. Myfreetaxes 2013 Do not include payments you receive from the passengers in your income. Myfreetaxes 2013 These payments are considered reimbursements of your expenses. Myfreetaxes 2013 However, if you operate a car pool for a profit, you must include payments from passengers in your income. Myfreetaxes 2013 You can then deduct your car expenses (using the rules in this chapter). Myfreetaxes 2013 Hauling tools or instruments. Myfreetaxes 2013   Hauling tools or instruments in your car while commuting to and from work does not make your car expenses deductible. Myfreetaxes 2013 However, you can deduct any additional costs you have for hauling tools or instruments (such as for renting a trailer you tow with your car). Myfreetaxes 2013 Union members' trips from a union hall. Myfreetaxes 2013   If you get your work assignments at a union hall and then go to your place of work, the costs of getting from the union hall to your place of work are nondeductible commuting expenses. Myfreetaxes 2013 Although you need the union to get your work assignments, you are employed where you work, not where the union hall is located. Myfreetaxes 2013 Office in the home. Myfreetaxes 2013   If you have an office in your home that qualifies as a principal place of business, you can deduct your daily transportation costs between your home and another work location in the same trade or business. Myfreetaxes 2013 (See chapter 28 for information on determining if your home office qualifies as a principal place of business. Myfreetaxes 2013 ) Figure 26-B. Myfreetaxes 2013 When Are Transportation Expenses Deductible? Most employees and self-employed persons can use this chart. Myfreetaxes 2013 (Do not use this chart if your home is your principal place of business. Myfreetaxes 2013 See Office in the home . Myfreetaxes 2013 ) Please click here for the text description of the image. Myfreetaxes 2013 Figure 26-B. Myfreetaxes 2013 Local Transportation Examples of deductible transportation. Myfreetaxes 2013   The following examples show when you can deduct transportation expenses based on the location of your work and your home. Myfreetaxes 2013 Example 1. Myfreetaxes 2013 You regularly work in an office in the city where you live. Myfreetaxes 2013 Your employer sends you to a 1-week training session at a different office in the same city. Myfreetaxes 2013 You travel directly from your home to the training location and return each day. Myfreetaxes 2013 You can deduct the cost of your daily round-trip transportation between your home and the training location. Myfreetaxes 2013 Example 2. Myfreetaxes 2013 Your principal place of business is in your home. Myfreetaxes 2013 You can deduct the cost of round-trip transportation between your qualifying home office and your client's or customer's place of business. Myfreetaxes 2013 Example 3. Myfreetaxes 2013 You have no regular office, and you do not have an office in your home. Myfreetaxes 2013 In this case, the location of your first business contact inside the metropolitan area is considered your office. Myfreetaxes 2013 Transportation expenses between your home and this first contact are nondeductible commuting expenses. Myfreetaxes 2013 Transportation expenses between your last business contact and your home are also nondeductible commuting expenses. Myfreetaxes 2013 While you cannot deduct the costs of these first and last trips, you can deduct the costs of going from one client or customer to another. Myfreetaxes 2013 With no regular or home office, the costs of travel between two or more business contacts in a metropolitan area are deductible while the costs of travel between the home to (and from) business contacts are not deductible. Myfreetaxes 2013 Car Expenses If you use your car for business purposes, you may be able to deduct car expenses. Myfreetaxes 2013 You generally can use one of the two following methods to figure your deductible expenses. Myfreetaxes 2013 Standard mileage rate. Myfreetaxes 2013 Actual car expenses. Myfreetaxes 2013 If you use actual car expenses to figure your deduction for a car you lease, there are rules that affect the amount of your lease payments you can deduct. Myfreetaxes 2013 See Leasing a car under Actual Car Expenses, later. Myfreetaxes 2013 In this chapter, “car” includes a van, pickup, or panel truck. Myfreetaxes 2013 Rural mail carriers. Myfreetaxes 2013   If you are a rural mail carrier, you may be able to treat the amount of qualified reimbursement you received as the amount of your allowable expense. Myfreetaxes 2013 Because the qualified reimbursement is treated as paid under an accountable plan, your employer should not include the amount of reimbursement in your income. Myfreetaxes 2013   If your vehicle expenses are more than the amount of your reimbursement, you can deduct the unreimbursed expenses as an itemized deduction on Schedule A (Form 1040). Myfreetaxes 2013 You must complete Form 2106 and attach it to your Form 1040. Myfreetaxes 2013   A “qualified reimbursement” is the reimbursement you receive that meets both of the following conditions. Myfreetaxes 2013 It is given as an equipment maintenance allowance (EMA) to employees of the U. Myfreetaxes 2013 S. Myfreetaxes 2013 Postal Service. Myfreetaxes 2013 It is at the rate contained in the 1991 collective bargaining agreement. Myfreetaxes 2013 Any later agreement cannot increase the qualified reimbursement amount by more than the rate of inflation. Myfreetaxes 2013 See your employer for information on your reimbursement. Myfreetaxes 2013 If you are a rural mail carrier and received a qualified reimbursement, you cannot use the standard mileage rate. Myfreetaxes 2013 Standard Mileage Rate You may be able to use the standard mileage rate to figure the deductible costs of operating your car for business purposes. Myfreetaxes 2013 For 2013, the standard mileage rate for business use is 56½ cents per mile. Myfreetaxes 2013 If you use the standard mileage rate for a year, you cannot deduct your actual car expenses for that year, but see Parking fees and tolls, later. Myfreetaxes 2013 You generally can use the standard mileage rate whether or not you are reimbursed and whether or not any reimbursement is more or less than the amount figured using the standard mileage rate. Myfreetaxes 2013 See Reimbursements under How To Report, later. Myfreetaxes 2013 Choosing the standard mileage rate. Myfreetaxes 2013   If you want to use the standard mileage rate for a car you own, you must choose to use it in the first year the car is available for use in your business. Myfreetaxes 2013 Then in later years, you can choose to use either the standard mileage rate or actual expenses. Myfreetaxes 2013   If you want to use the standard mileage rate for a car you lease, you must use it for the entire lease period. Myfreetaxes 2013   You must make the choice to use the standard mileage rate by the due date (including extensions) of your return. Myfreetaxes 2013 You cannot revoke the choice. Myfreetaxes 2013 However, in a later year, you can switch from the standard mileage rate to the actual expenses method. Myfreetaxes 2013 If you change to the actual expenses method in a later year, but before your car is fully depreciated, you have to estimate the remaining useful life of the car and use straight line depreciation. Myfreetaxes 2013 Example. Myfreetaxes 2013 Larry is an employee who occasionally uses his own car for business purposes. Myfreetaxes 2013 He purchased the car in 2011, but he did not claim any unreimburse
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Enrolled Agent Information

An enrolled agent is a person who has earned the privilege of representing taxpayers before the Internal Revenue Service by either passing a three-part comprehensive IRS test covering individual and business tax returns, or through experience as a former IRS employee. Enrolled agent status is the highest credential the IRS awards. Individuals who obtain this elite status must adhere to ethical standards and complete 72 hours of continuing education courses every three years.

Enrolled agents, like attorneys and certified public accountants (CPAs), have unlimited practice rights. This means they are unrestricted as to which taxpayers they can represent, what types of tax matters they can handle, and which IRS offices they can represent clients before. Learn more about enrolled agents in Treasury Department Circular 230 (PDF).

Page Last Reviewed or Updated: 31-Oct-2013

The Myfreetaxes 2013

Myfreetaxes 2013 5. Myfreetaxes 2013   How To Get Tax Help Table of Contents Low Income Taxpayer Clinics Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Myfreetaxes 2013 Free help with your tax return. Myfreetaxes 2013   You can get free help preparing your return nationwide from IRS-certified volunteers. Myfreetaxes 2013 The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Myfreetaxes 2013 The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Myfreetaxes 2013 Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Myfreetaxes 2013 In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Myfreetaxes 2013 To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Myfreetaxes 2013 gov, download the IRS2Go app, or call 1-800-906-9887. Myfreetaxes 2013   As part of the TCE program, AARP offers the Tax-Aide counseling program. Myfreetaxes 2013 To find the nearest AARP Tax-Aide site, visit AARP's website at www. Myfreetaxes 2013 aarp. Myfreetaxes 2013 org/money/taxaide or call 1-888-227-7669. Myfreetaxes 2013 For more information on these programs, go to IRS. Myfreetaxes 2013 gov and enter “VITA” in the search box. Myfreetaxes 2013 Internet. Myfreetaxes 2013    IRS. Myfreetaxes 2013 gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Myfreetaxes 2013 Download the free IRS2Go app from the iTunes app store or from Google Play. Myfreetaxes 2013 Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Myfreetaxes 2013 Check the status of your 2013 refund with the Where's My Refund? application on IRS. Myfreetaxes 2013 gov or download the IRS2Go app and select the Refund Status option. Myfreetaxes 2013 The IRS issues more than 9 out of 10 refunds in less than 21 days. Myfreetaxes 2013 Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Myfreetaxes 2013 You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Myfreetaxes 2013 The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Myfreetaxes 2013 Use the Interactive Tax Assistant (ITA) to research your tax questions. Myfreetaxes 2013 No need to wait on the phone or stand in line. Myfreetaxes 2013 The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Myfreetaxes 2013 When you reach the response screen, you can print the entire interview and the final response for your records. Myfreetaxes 2013 New subject areas are added on a regular basis. Myfreetaxes 2013  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Myfreetaxes 2013 gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Myfreetaxes 2013 You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Myfreetaxes 2013 The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Myfreetaxes 2013 When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Myfreetaxes 2013 Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Myfreetaxes 2013 You can also ask the IRS to mail a return or an account transcript to you. Myfreetaxes 2013 Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Myfreetaxes 2013 gov or by calling 1-800-908-9946. Myfreetaxes 2013 Tax return and tax account transcripts are generally available for the current year and the past three years. Myfreetaxes 2013 Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Myfreetaxes 2013 Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Myfreetaxes 2013 If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Myfreetaxes 2013 Check the status of your amended return using Where's My Amended Return? Go to IRS. Myfreetaxes 2013 gov and enter Where's My Amended Return? in the search box. Myfreetaxes 2013 You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Myfreetaxes 2013 It can take up to 3 weeks from the date you mailed it to show up in our system. Myfreetaxes 2013 Make a payment using one of several safe and convenient electronic payment options available on IRS. Myfreetaxes 2013 gov. Myfreetaxes 2013 Select the Payment tab on the front page of IRS. Myfreetaxes 2013 gov for more information. Myfreetaxes 2013 Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Myfreetaxes 2013 Figure your income tax withholding with the IRS Withholding Calculator on IRS. Myfreetaxes 2013 gov. Myfreetaxes 2013 Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Myfreetaxes 2013 Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Myfreetaxes 2013 gov. Myfreetaxes 2013 Request an Electronic Filing PIN by going to IRS. Myfreetaxes 2013 gov and entering Electronic Filing PIN in the search box. Myfreetaxes 2013 Download forms, instructions and publications, including accessible versions for people with disabilities. Myfreetaxes 2013 Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Myfreetaxes 2013 gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Myfreetaxes 2013 An employee can answer questions about your tax account or help you set up a payment plan. Myfreetaxes 2013 Before you visit, check the Office Locator on IRS. Myfreetaxes 2013 gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Myfreetaxes 2013 If you have a special need, such as a disability, you can request an appointment. Myfreetaxes 2013 Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Myfreetaxes 2013 Apply for an Employer Identification Number (EIN). Myfreetaxes 2013 Go to IRS. Myfreetaxes 2013 gov and enter Apply for an EIN in the search box. Myfreetaxes 2013 Read the Internal Revenue Code, regulations, or other official guidance. Myfreetaxes 2013 Read Internal Revenue Bulletins. Myfreetaxes 2013 Sign up to receive local and national tax news and more by email. Myfreetaxes 2013 Just click on “subscriptions” above the search box on IRS. Myfreetaxes 2013 gov and choose from a variety of options. Myfreetaxes 2013 Phone. Myfreetaxes 2013    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Myfreetaxes 2013 Download the free IRS2Go app from the iTunes app store or from Google Play. Myfreetaxes 2013 Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Myfreetaxes 2013 gov, or download the IRS2Go app. Myfreetaxes 2013 Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Myfreetaxes 2013 The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Myfreetaxes 2013 Most VITA and TCE sites offer free electronic filing. Myfreetaxes 2013 Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Myfreetaxes 2013 Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Myfreetaxes 2013 Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Myfreetaxes 2013 If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Myfreetaxes 2013 The IRS issues more than 9 out of 10 refunds in less than 21 days. Myfreetaxes 2013 Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Myfreetaxes 2013 Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Myfreetaxes 2013 The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Myfreetaxes 2013 Note, the above information is for our automated hotline. Myfreetaxes 2013 Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Myfreetaxes 2013 Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Myfreetaxes 2013 You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Myfreetaxes 2013 It can take up to 3 weeks from the date you mailed it to show up in our system. Myfreetaxes 2013 Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Myfreetaxes 2013 You should receive your order within 10 business days. Myfreetaxes 2013 Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Myfreetaxes 2013 If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Myfreetaxes 2013 Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Myfreetaxes 2013 The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Myfreetaxes 2013 These individuals can also contact the IRS through relay services such as the Federal Relay Service. Myfreetaxes 2013 Walk-in. Myfreetaxes 2013   You can find a selection of forms, publications and services — in-person. Myfreetaxes 2013 Products. Myfreetaxes 2013 You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Myfreetaxes 2013 Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Myfreetaxes 2013 Services. Myfreetaxes 2013 You can walk in to your local TAC for face-to-face tax help. Myfreetaxes 2013 An employee can answer questions about your tax account or help you set up a payment plan. Myfreetaxes 2013 Before visiting, use the Office Locator tool on IRS. Myfreetaxes 2013 gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Myfreetaxes 2013 Mail. Myfreetaxes 2013   You can send your order for forms, instructions, and publications to the address below. Myfreetaxes 2013 You should receive a response within 10 business days after your request is received. Myfreetaxes 2013 Internal Revenue Service 1201 N. Myfreetaxes 2013 Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Myfreetaxes 2013 The Taxpayer Advocate Service (TAS) is your voice at the IRS. Myfreetaxes 2013 Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Myfreetaxes 2013   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Myfreetaxes 2013 We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Myfreetaxes 2013 You face (or your business is facing) an immediate threat of adverse action. Myfreetaxes 2013 You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Myfreetaxes 2013   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Myfreetaxes 2013 Here's why we can help: TAS is an independent organization within the IRS. Myfreetaxes 2013 Our advocates know how to work with the IRS. Myfreetaxes 2013 Our services are free and tailored to meet your needs. Myfreetaxes 2013 We have offices in every state, the District of Columbia, and Puerto Rico. Myfreetaxes 2013   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. Myfreetaxes 2013   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Myfreetaxes 2013 If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Myfreetaxes 2013 Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. Myfreetaxes 2013 Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Myfreetaxes 2013 Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Myfreetaxes 2013 Prev  Up  Next   Home   More Online Publications