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State tax return address 28. State tax return address   Deducciones Misceláneas Table of Contents Qué Hay de Nuevo Introduction Useful Items - You may want to see: Deducciones Sujetas al Límite del 2%Gastos del Empleado no Reembolsados (Línea 21) Costos de la Preparación de la Declaración de Impuestos (Línea 22) Otros Gastos (Línea 23) Deducciones no Sujetas al Límite del 2%Lista de Deducciones Gastos no DeduciblesLista de Gastos no Deducibles Qué Hay de Nuevo Tarifa estándar por milla. State tax return address  La tarifa para uso comercial de un vehículo en 2013 es 56½ centavos por milla. State tax return address Introduction Este capítulo explica qué gastos pueden declararse como deducciones detalladas misceláneas en el Anexo A (Formulario 1040). State tax return address Usted tendrá que reducir por el 2% de su ingreso bruto ajustado el total de la mayoría de las deducciones misceláneas detalladas. State tax return address Este capítulo trata los siguientes temas: Deducciones sujetas al límite del 2%. State tax return address Deducciones no sujetas al límite del 2%. State tax return address Gastos que no se pueden deducir. State tax return address Tiene que guardar documentación para verificar sus deducciones. State tax return address Debe guardar sus recibos, cheques cancelados, cheques sustitutivos, estados de cuentas financieras y otros documentos comprobantes. State tax return address Si desea obtener más información sobre el mantenimiento de documentación, obtenga la Publicación 552, Recordkeeping for Individuals (Mantenimiento de documentación para personas físicas), en inglés. State tax return address Useful Items - You may want to see: Publicación 463 Travel, Entertainment, Gift, and Car Expenses (Gastos de viaje, entretenimiento, regalos y automóvil), en inglés 525 Taxable and Nontaxable Income (El ingreso tributable y no tributable), en inglés 529 Miscellaneous Deductions (Deducciones misceláneas), en inglés 535 Business Expenses (Gastos de negocios), en inglés 587 Business Use of Your Home (Including Use by Daycare Providers) (Uso de su domicilio para propósitos comerciales (incluyendo el uso por proveedores de cuidado infantil)), en inglés 946 How To Depreciate Property (Cómo depreciar la propiedad), en inglés Formulario (e Instrucciones) Anexo A (Formulario 1040) Itemized Deductions (Deducciones detalladas), en inglés 2106 Employee Business Expenses (Gastos de negocio del empleado), en inglés 2106-EZ Unreimbursed Employee Business Expenses (Gastos de negocio del empleado no reembolsados), en inglés Deducciones Sujetas al Límite del 2% Usted puede deducir ciertos gastos como deducciones detalladas misceláneas en el Anexo A (Formulario 1040). State tax return address Puede deducir la parte de sus gastos que supere al 2% de su ingreso bruto ajustado. State tax return address Se calcula la deducción en el Anexo A; restando el 2% de sus ingresos brutos ajustados del total de estos gastos. State tax return address Su ingreso bruto ajustado es la cifra escrita en la línea 38 del Formulario 1040. State tax return address Por lo general, se aplica el límite del 2% después de aplicar los demás límites de deducciones. State tax return address Por ejemplo, el límite del 50% (o del 80%) sobre comidas y entretenimiento relacionados con los negocios (explicado en el capítulo 26) se aplica antes de aplicar el límite del 2%. State tax return address Las deducciones sujetas al límite del 2% se explican aquí de acuerdo con las tres categorías en las cuales los declara en el Anexo A (Formulario 1040): Gastos del empleado no reembolsados (línea 21). State tax return address Costos de la preparación de la declaración de impuestos (línea 22). State tax return address Otros gastos (línea 23). State tax return address Gastos del Empleado no Reembolsados (Línea 21) Generalmente, uno puede deducir en la línea 21 del Anexo A (Formulario 1040) los gastos del empleado no reembolsados que: Pague o en los que incurra durante el año tributario, Sean necesarios para llevar a cabo su oficio o negocio como empleado y Sean ordinarios y necesarios. State tax return address Un gasto es “ordinario” si es común y aceptado en su oficio, negocio o profesión. State tax return address Un gasto es necesario si es adecuado y útil para su negocio. State tax return address Un gasto no tiene que ser obligatorio para considerarse necesario. State tax return address A continuación se indican algunos ejemplos de gastos del empleado no reembolsados. State tax return address Después de la lista encontrará otros ejemplos de gastos del empleado no reembolsados. State tax return address Deudas incobrables incurridas por un empleado en la ejecución de su trabajo. State tax return address Educación relacionada con el trabajo. State tax return address (Vea el capítulo 27). State tax return address Honorarios legales relacionados con su trabajo. State tax return address Licencias y tarifas reglamentarias. State tax return address Primas de seguro contra negligencia profesional. State tax return address Exámenes médicos requeridos por un empleador. State tax return address Impuestos sobre una profesión u ocupación. State tax return address Pasaporte para un viaje de negocios. State tax return address Suscripciones a revistas profesionales y de industria relacionadas con su trabajo. State tax return address Viajes, transporte, entretenimiento y regalos relacionados con su trabajo. State tax return address (Vea el capítulo 26). State tax return address Seguro de Responsabilidad Comercial Puede deducir las primas de seguro que pagó para protegerse contra responsabilidad personal por actos ilícitos en el trabajo. State tax return address Daños por Incumplimiento de Contrato de Empleo Si deja de cumplir con un contrato de empleo, puede deducir los daños que pague a su antiguo empleador que sean atribuibles a la paga que había recibido de ese empleador. State tax return address Depreciación de Computadoras Puede declarar una deducción por depreciación de una computadora que usted usa en el trabajo como empleado si su uso: Es para conveniencia de su empleador y Se requiere como una condición de su empleo. State tax return address Para obtener información acerca de las reglas y excepciones a las reglas que afectan las deducciones permitidas por una computadora en su casa, vea la Publicación 529, en inglés. State tax return address Cuotas a Cámaras de Comercio y Asociaciones Profesionales Es posible que pueda deducir cuotas pagadas a organizaciones profesionales (como asociaciones de abogados y asociaciones médicas) y a cámaras de comercio y organizaciones parecidas, si la afiliación le ayuda a realizar los deberes de su trabajo. State tax return address Estas organizaciones incluyen: Juntas comerciales, Asociaciones comerciales, Organizaciones cívicas o de servicios públicos, Juntas de bienes raíces y Asociaciones profesionales. State tax return address Actividades políticas y de cabildeo. State tax return address   Quizás no pueda deducir la parte de sus cuotas destinada a ciertas actividades políticas y de cabildeo. State tax return address Vea Cuotas usadas para cabildeo bajo Gastos no Deducibles, más adelante. State tax return address Gastos del Educador Si en el año 2013 usted era un educador que reunía los requisitos, usted puede deducir hasta $250 de gastos calificados que usted pagó en el año 2013 como ajuste a los ingresos brutos, en la línea 23 del Formulario 1040, en vez de una deducción detallada miscelánea. State tax return address Si presenta el Formluario 1040A, usted podría deducir estos gastos en la línea 16. State tax return address Si usted y su cónyuge están presentando una declaración conjunta y ambos fueron educadores calificados, la deducción máxima es $500. State tax return address No obstante, ninguno puede deducir más de $250 como gastos calificados. State tax return address Oficina en el Domicilio Si de manera habitual, usted usa una parte de su domicilio exclusivamente para propósitos comerciales, tal vez pueda deducir una parte de los gastos de operación y depreciación de su domicilio. State tax return address Puede reclamar esta deducción por el uso comercial de una parte de su domicilio sólo si utiliza esa parte habitual y exclusivamente: Como el lugar principal de negocios para algún oficio o negocio, Como lugar para reunirse o recibir a sus pacientes o clientes en el transcurso normal de su oficio o negocio o En el caso de un edificio separado no conectado a su domicilio, si lo usa para fines de su oficio o negocio. State tax return address Dicho uso comercial, habitual y exclusivo tiene que ser para conveniencia de su empleador y no sólo adecuado y útil para su propio trabajo. State tax return address Vea la Publicación 587, en inglés, para obtener información más detallada y una hoja de trabajo. State tax return address Gastos Relacionados con la Búsqueda de Empleo Puede deducir determinados gastos que tenga al buscar un nuevo trabajo en su profesión actual, incluso si no lo consigue. State tax return address Pero no puede deducir estos gastos si: Busca trabajo en una nueva profesión, Hubo una pausa considerable entre el término de su último trabajo y la búsqueda de un trabajo nuevo o Busca trabajo por primera vez. State tax return address Cuotas de agencias de colocación y empleo. State tax return address   Puede deducir cuotas que pague a agencias de colocación y empleo que usa como parte de su búsqueda de trabajo en su profesión actual. State tax return address Si el empleador le devuelve dinero. State tax return address   Si, en un año posterior, su empleador le devuelve el dinero de las cuotas de agencias de empleo, usted tiene que incluir la cantidad que reciba en sus ingresos brutos hasta que llegue al total del beneficio tributario que recibió en el año anterior. State tax return address (Vea Recuperaciones de Fondos en el capítulo 12). State tax return address Si el empleador le paga a la agencia de empleo. State tax return address   Si su empleador paga las cuotas directamente a la agencia de empleo y usted no es responsable de pagarlas, no puede incluirlas en sus ingresos brutos. State tax return address Currículum vitae. State tax return address   Puede deducir lo que gaste para preparar o enviar por correo copias de un currículum vitae a posibles empleadores siempre que busca un trabajo nuevo en su profesión actual. State tax return address Gastos de viaje y transporte. State tax return address   Si viaja a algún lugar y durante su estadía busca un trabajo nuevo en su profesión actual, tal vez pueda deducir los gastos de viaje de ida y vuelta al lugar. State tax return address Puede deducir los gastos de viaje si el viaje se realizó principalmente para buscar un trabajo nuevo. State tax return address Es importante saber qué parte del tiempo dedique a actividades personales y qué parte del tiempo dedique a buscar trabajo para determinar si el viaje se hizo principalmente por motivos personales o para buscar un trabajo nuevo. State tax return address   Incluso si no puede deducir los gastos de viaje de ida y vuelta al lugar, puede deducir los gastos de buscar trabajo nuevo en su profesión actual que incurra mientras se encuentra en dicho lugar. State tax return address   Puede optar por utilizar la tarifa estándar por milla para calcular los gastos de automóvil. State tax return address La tarifa correspondiente al año 2013 para uso comercial de un vehículo es 56½ centavos por milla. State tax return address Vea el capítulo 26 para más información. State tax return address Licencias y Tarifas Reglamentarias Puede deducir la cantidad que pague cada año a gobiernos estatales o locales por licencias y tarifas reglamentarias para su oficio, negocio o profesión. State tax return address Impuestos Incidentales al Trabajo Puede deducir un impuesto incidental al trabajo que una localidad le cobre a una tarifa fija por el privilegio de trabajar o realizar un negocio dentro de dicha localidad. State tax return address Si usted es empleado, puede reclamar impuestos incidentales al trabajo sólo como deducción miscelánea sujeta al límite del 2%; no puede reclamarlos como una deducción en otro lugar de su declaración. State tax return address Reintegro de un Pago de Asistencia Un “pago de asistencia” es aquel pago que se recibe de acuerdo con un plan del empleador para ayudar a los empleados que pierden su empleo debido a la falta de trabajo. State tax return address Si usted reintegra un pago de asistencia de suma global que recibió y había incluido en sus ingresos en un año anterior, puede deducir dicho reintegro. State tax return address Gastos de Investigación de un Profesor Universitario Si es profesor universitario, puede deducir los gastos de investigación, incluidos gastos de viaje y gastos en los que incurra por enseñar, dar conferencias o escribir y publicar temas relacionados directamente con su labor de enseñanza. State tax return address Tiene que haber comenzado la investigación como parte de los deberes de enseñanza que se esperan de un profesor y sin expectativas lucrativas además del sueldo. State tax return address No obstante, no puede deducir los costos de viajes como una forma de educación. State tax return address Herramientas Utilizadas en su Trabajo Por lo general, puede deducir los gastos por herramientas que usa en su trabajo si éstas se desgastan y se deshace de ellas dentro de 1 año después de la fecha de compra. State tax return address Puede depreciar el costo de las herramientas cuya vida sea mayor del año tributario. State tax return address Para obtener más información acerca de la depreciación, vea la Publicación 946, en inglés. State tax return address Cuotas y Gastos de Afiliación a un Sindicato Puede deducir cuotas y tarifas iniciales que pague para afiliarse a un sindicato. State tax return address También puede deducir contribuciones destinadas a los beneficios para miembros del sindicato desempleados. State tax return address No obstante, no puede deducir la parte de las contribuciones o aportaciones destinadas a los fondos para el pago de beneficios por enfermedad, accidente o fallecimiento. State tax return address Asimismo, no puede deducir aportaciones a un fondo de pensiones, incluso si el sindicato le exige que realice las aportaciones. State tax return address Tal vez no pueda deducir las cantidades que pague al sindicato si éstas están relacionadas con determinadas actividades políticas o de cabildeo. State tax return address Vea Gastos de Cabildeo bajo Gastos no Deducibles, más adelante. State tax return address Ropa de Trabajo y Uniformes Puede deducir el costo y mantenimiento de la ropa de trabajo si se cumplen los dos requisitos siguientes: Está obligado a usarlas como condición de empleo. State tax return address La ropa no es adecuada para uso cotidiano. State tax return address No es suficiente usar ropa distintiva. State tax return address Su empleador tiene que requerir específicamente esa ropa. State tax return address Tampoco es suficiente que, de hecho, no use su ropa de trabajo en otro lugar. State tax return address La ropa no puede servir para reemplazar su ropa habitual. State tax return address Algunos ejemplos de trabajadores que tal vez puedan deducir el costo y mantenimiento de la ropa de trabajo son: personas que realicen entregas, bomberos, proveedores de servicios de la salud, agentes encargados de mantener el orden público, carteros, atletas profesionales y trabajadores del transporte (aéreo, ferroviario, terrestre, etc. State tax return address ). State tax return address Los músicos y artistas pueden deducir el costo de la ropa y los accesorios de teatro si no son adecuados para su uso cotidiano. State tax return address Sin embargo, la ropa de trabajo que conste de un gorro blanco, camisa blanca o chaqueta blanca, overol (de pintor) blanco y zapatos de trabajo estándar, como la que debe usar un pintor en su trabajo por exigencia de su sindicato, no es distintiva en cuanto a carácter ni a la naturaleza del uniforme. State tax return address Igualmente, los costos de compra y mantenimiento de ropa de trabajo azul usada por un soldador a solicitud de un capataz no son deducibles. State tax return address Ropa de protección. State tax return address   Puede deducir el costo de la ropa de protección obligatoria en su trabajo, como zapatos o botas de seguridad, anteojos de seguridad, cascos y guantes de trabajo. State tax return address   Algunos ejemplos de trabajadores a los que quizás se les exija usar artículos de seguridad son: carpinteros, trabajadores del cemento, trabajadores de productos químicos, electricistas, tripulación de barcos de pesca, maquinistas, trabajadores de campos petrolíferos, fontaneros, técnicos en tuberías y conductores de camiones. State tax return address Uniformes militares. State tax return address   Generalmente, no puede deducir el costo de uniformes si está en servicio activo a tiempo completo en las Fuerzas Armadas. State tax return address Sin embargo, si es miembro en reserva de las Fuerzas Armadas, puede deducir el costo no reembolsado de su uniforme si los reglamentos militares exigen que su uso se limite a cuando esté en servicio como miembro en reserva. State tax return address Al calcular la deducción, tiene que deducir del costo la asignación no gravable que reciba por estos gastos. State tax return address   Si las reglas militares locales no le permiten que use uniformes de faena cuando no esté de servicio, puede deducir la cantidad por la cual el costo de compra y mantenimiento de estos uniformes sea superior a la asignación por uniforme que reciba. State tax return address   Puede deducir el costo de sus uniformes si es miembro del personal o profesorado civil de una escuela militar. State tax return address Costos de la Preparación de la Declaración de Impuestos (Línea 22) Generalmente, puede deducir los costos de la preparación de la declaración de impuestos en el año en el que los paga. State tax return address De este modo, en la declaración de impuestos de 2013, puede deducir los costos pagados en el año 2013 por la preparación de la declaración del año 2012. State tax return address Estos costos incluyen el costo de los programas de software de preparación de impuestos y publicaciones tributarias. State tax return address También incluyen todo costo que haya pagado por la presentación electrónica de su declaración. State tax return address Otros Gastos (Línea 23) Puede deducir otros gastos determinados como deducciones detalladas misceláneas sujetas al límite del 2%. State tax return address En la línea 23 del Anexo A (Formulario 1040), puede deducir gastos que paga para: Generar o cobrar ingresos que se tienen que incluir en sus ingresos brutos, Administrar, conservar o mantener en buen estado propiedad cuya finalidad es generar un ingreso de estas características o Determinar, impugnar, pagar o solicitar un reembolso de algún impuesto. State tax return address Puede deducir gastos que pague para los fines indicados en las secciones (1) y (2) anteriores sólo si están razonable y estrechamente relacionados con estos fines. State tax return address Algunos de estos gastos se explican más adelante. State tax return address Si los gastos que pague generan ingresos que sólo sean parcialmente tributables, vea Gastos de Ingresos Exentos de Impuestos más adelante, bajo Gastos no Deducibles. State tax return address Cargos de Tasación Puede deducir cargos de tasación si los paga para calcular una pérdida por hecho fortuito o el valor justo de mercado de una propiedad donada. State tax return address Pérdidas por Hecho Fortuito y Robo Puede deducir una pérdida por hecho fortuito o robo como una deducción detallada miscelánea sujeta al límite del 2% si utilizaba la propiedad dañada o robada para realizar servicios como empleado. State tax return address Primero declare la pérdida en la Sección B del Formulario 4684, Casualties and Thefts (Hechos fortuitos y robos), en inglés. State tax return address Es posible que también tenga que incluir la pérdida en el Formulario 4797, Sales of Business Property (Ventas de propiedades de negocios), también en inglés, si es que está obligado por otras razones a presentar ese formulario. State tax return address Para calcular su deducción, sume todas las pérdidas por hecho fortuito o robo de este tipo de propiedad que se incluyan en las líneas 32 y 38b del Formulario 4684, o la línea 18a del Formulario 4797, ambos en inglés. State tax return address Para información sobre otras pérdidas por hecho fortuito o robo, vea el capítulo 25. State tax return address Apoyo Administrativo y Alquiler de Oficina Puede deducir gastos de oficina, (por ejemplo apoyo administrativo y alquiler), que usted incurre con respecto a sus inversiones y al cobro de los ingresos tributables generados por las mismas. State tax return address Cargos de Tramitación por el Uso de una Tarjeta de Crédito o Débito Puede deducir el cargo administrativo que le cobra el tramitador de la tarjeta de crédito por efectuar un pago del impuesto sobre los ingresos (inclusive pagos del impuesto estimado) con tarjeta de crédito o débito. State tax return address Dichos cargos son deducibles en el año en que se paguen. State tax return address Depreciación de Computadora de Uso Doméstico Puede deducir la depreciación de su computadora de uso doméstico si la utiliza para generar ingresos (por ejemplo, para administrar sus inversiones que generen ingresos tributables). State tax return address Por lo general, tiene que depreciar la computadora según el método uniforme durante el período de recuperación del Sistema Alternativo de Depreciación (ADS, por sus siglas en inglés). State tax return address Si trabaja como empleado y también utiliza la computadora en ese trabajo, vea la Publicación 946, en inglés. State tax return address Deducciones que le Sobran de un Caudal Hereditario Si las deducciones totales de un caudal hereditario en su año tributario anterior son superiores a su ingreso bruto de ese año, los beneficiarios que heredan la propiedad pueden deducir la cantidad que le sobró en exceso. State tax return address No incluya las deducciones por la exención personal del caudal hereditario y las donaciones con fines benéficos al calcular las deducciones totales del caudal hereditario. State tax return address Los beneficiarios pueden reclamar la deducción sólo para el año tributario en el que, o con el que, termina el caudal hereditario, sea el año final un año normal o un año tributario corto. State tax return address Para obtener más información, vea Termination of Estate (Terminación de un caudal hereditario) en la Publicación 559, Survivors, Executors, and Administrators (Sobrevivientes, albaceas y administradores), en inglés. State tax return address Cargos del Cobro de Intereses y Dividendos Puede deducir cargos que paga a un agente de bolsa, banco, fideicomisario o agente parecido por el cobro de los intereses de los bonos o dividendos de acciones tributables. State tax return address Sin embargo, no puede deducir un cargo que pague a un agente de bolsa para comprar bienes de inversión, como acciones o bonos. State tax return address Tiene que agregar el cargo al costo de los bienes. State tax return address No puede deducir el cargo que pague a un agente de bolsa para vender valores. State tax return address Puede usar el cargo sólo para calcular las pérdidas o ganancias de la venta. State tax return address Vea las Instrucciones del Formulario 8949, para obtener información sobre cómo declarar el cargo. State tax return address Gastos Relacionados con un Pasatiempo Por lo general, puede deducir gastos relacionados con un pasatiempo, pero sólo hasta la cantidad del ingreso generado por el mismo. State tax return address Un pasatiempo no es un negocio porque no se realiza para obtener un beneficio económico. State tax return address Consulte Actividad sin fines de lucro en el capítulo 12 bajo Otros Ingresos. State tax return address Deducciones Indirectas de Entidades que Traspasan los Atributos Tributarios Las entidades que traspasan los atributos tributarios incluyen sociedades colectivas, sociedades anónimas de tipo S y fondos mutuos que no se ofrecen al público. State tax return address Las deducciones de dichas entidades se traspasan a los socios o accionistas. State tax return address Los socios o accionistas pueden deducir su parte de las deducciones traspasadas para gastos de inversión como deducciones detalladas misceláneas sujetas al límite del 2%. State tax return address Ejemplo. State tax return address Usted es miembro de un club de inversiones formado exclusivamente para invertir en valores. State tax return address El club se considera una sociedad colectiva. State tax return address Los ingresos de la sociedad colectiva provienen exclusivamente de dividendos, intereses y ganancias tributables procedentes de la venta de valores. State tax return address En este caso, usted puede deducir su parte de los gastos de operación de la sociedad colectiva como deducciones detalladas misceláneas sujetas al límite del 2%. State tax return address No obstante, si el club de inversiones tiene inversiones que generan ingresos no tributables también, no puede deducir su parte de los gastos que generan ingresos no tributables. State tax return address Fondos mutuos de oferta pública. State tax return address   Los fondos mutuos de oferta pública no traspasan deducciones por gastos de inversión a los accionistas. State tax return address Un fondo mutuo es “de oferta pública” si: Se comercializa continuamente en virtud de una oferta pública, Se cotiza habitualmente en un mercado bursátil de valores establecido o Están bajo la propiedad de al menos 500 personas en todo momento durante el año tributario. State tax return address   El fondo mutuo de oferta pública le enviará un Formulario 1099-DIV, Dividends and Distributions (Dividendos y distribuciones), en inglés, o un formulario sustitutivo, que indique la cantidad neta del ingreso de dividendos (dividendos brutos menos gastos de inversión). State tax return address Esta cifra neta es la cantidad que declara como ingresos. State tax return address Usted no puede también deducir los gastos de inversión incurridos por fondos mutuos de oferta pública porque ya se incluyen como parte de la cantidad neta del ingreso de dividendos. State tax return address Declaraciones informativas. State tax return address   Las entidades que traspasan los atributos tributarios deben enviarle declaraciones informativas. State tax return address Sociedades colectivas y de tipo S. State tax return address   Estas entidades generan el Anexo K-1, el cual indica los conceptos y las cantidades que tiene que declarar y también identifica los anexos y las líneas de la declaración de impuestos que se deben usar. State tax return address Fondos mutuos que no son de oferta pública. State tax return address   Estos fondos le enviarán un Formulario 1099-DIV, Dividends and Distributions (Dividendos y distribuciones), o un formulario sustitutivo, el cual indicará su parte de los ingresos brutos y los gastos de inversión. State tax return address Puede declarar los gastos sólo como una deducción detallada miscelánea sujeta al límite del 2%. State tax return address Cargos y Gastos Relacionados con la Inversión Puede deducir cargos relacionados con la inversión, custodia, administración de fideicomiso y otros gastos que pague por la administración de inversiones que generen ingresos tributables. State tax return address Gastos Legales Por lo general, puede deducir gastos legales en los que incurra al intentar generar o cobrar ingresos tributables o que pague en conexión con la determinación, cobro o reembolso de un impuesto. State tax return address También puede deducir gastos legales que: Estén relacionados con la realización o conservación de su trabajo, como los que pague para defenderse contra acusaciones penales que se levanten por las acciones de su oficio o negocio, Sean para asesoría tributaria relacionada con un divorcio, si la factura indica cuánto corresponde a la asesoría tributaria y se determina de una forma razonable o Sean para cobrar una pensión tributable para el cónyuge divorciado. State tax return address Puede deducir los gastos que incurrió para resolver problemas tributarios relacionados con las pérdidas o ganancias de un negocio (Anexo C o C-EZ), alquileres o regalías (Anexo E) o gastos e ingresos agrícolas (Anexo F) en el anexo apropiado, todos en inglés. State tax return address Debe deducir los gastos que incurrió para resolver problemas tributarios no comerciales en el Anexo A (Formulario 1040). State tax return address Vea Costos de la Preparación de la Declaración de Impuestos , anteriormente. State tax return address Pérdidas de Depósitos Para obtener información acerca de si puede deducir la pérdida de un depósito que usted hizo en una institución financiera que reúna los requisitos y cómo declarar la deducción si tiene derecho a ella, vea Pérdidas de Depósitos en el capítulo 25. State tax return address Reintegros de Ingresos Si tuvo que reintegrar una cantidad que incluyó como ingresos en un año anterior, es posible que pueda deducir dicha cantidad reintegrada. State tax return address Si la cantidad que tuvo que reintegrar era ingreso ordinario de $3,000 o menos, la deducción está sujeta al límite del 2%. State tax return address Si fue más de $3,000, vea Reintegros por la Reclamación de un Derecho bajo Deducciones no Sujetas al Límite del 2%, más adelante. State tax return address Reintegros de Beneficios del Seguro Social Para obtener información acerca de cómo deducir los reintegros de ciertos beneficios del Seguro Social, vea Reintegros Superiores a los Beneficios Brutos en el capítulo 11. State tax return address Alquiler de Caja de Seguridad Puede deducir el alquiler de una caja de seguridad si la utiliza para almacenar bonos y acciones que generen ingresos tributables o documentos y papeles relacionados con inversiones. State tax return address No puede deducir el alquiler si sólo utiliza la caja para guardar joyas, otras pertenencias personales o valores exentos de impuestos. State tax return address Cargos Administrativos de los Planes de Reinversión de Dividendos Puede deducir los cargos administrativos que pague como abonado a un plan de reinversión de dividendos. State tax return address Estos cargos administrativos incluyen pagos por: Poseer acciones adquiridas mediante un plan, Cobrar y reinvertir dividendos en efectivo, y Mantener documentación personal y proporcionar estados de cuenta detallados. State tax return address Honorarios por Administración de un Fideicomiso de Arreglos IRA Los honorarios de administración de un fideicomiso que se facturen por separado y que usted pague en relación con un arreglo de ahorros para la jubilación (IRA, por sus siglas en inglés) son deducibles (si son ordinarios y necesarios) como deducción detallada miscelánea sujeta al límite del 2%. State tax return address Para obtener más información acerca de los arreglos IRA, vea el capítulo 17. State tax return address Deducciones no Sujetas al Límite del 2% Puede deducir los artículos indicados a continuación como deducciones detalladas misceláneas. State tax return address No están sujetas al límite del 2%. State tax return address Declare estos artículos en la línea 28 del Anexo A del Formulario 1040. State tax return address Lista de Deducciones Se explica cada uno de los siguientes artículos en detalle después de la lista (excepto cuando se indica al contrario). State tax return address Prima amortizable de bonos tributables. State tax return address Pérdidas por hecho fortuito y robo de una propiedad que genera ingresos. State tax return address Impuesto federal sobre la herencia atribuible a los ingresos de un difunto. State tax return address Pérdidas de apuestas y juegos de azar hasta la cantidad de sus ganancias del juego. State tax return address Gastos del trabajo relacionados con los impedimentos de personas con incapacidades. State tax return address Pérdida por otras actividades anotadas en el recuadro 2 del Anexo K-1 del Formulario 1065-B. State tax return address Pérdidas por estafas de inversiones engañosas tipo Ponzi. State tax return address Vea, Pérdidas proveneintes de estafas de inversiones del tipo Ponzi (Ponzi schemes) , en el capítulo 25. State tax return address Reintegros de más de $3,000 por la reclamación de un derecho. State tax return address Inversión no recuperada en una anualidad. State tax return address Prima Amortizable de Bonos Tributables En general, si la cantidad que paga por un bono es superior a la cantidad de capital estipulado, el excedente corresponde a la prima de los bonos. State tax return address Puede optar por amortizar la prima de bonos tributables. State tax return address Por lo general, la amortización de la prima compensa los ingresos de intereses sobre el bono en lugar de ser una deducción diferente. State tax return address Parte de la prima de algunos bonos puede ser una deducción miscelánea no sujeta al límite del 2%. State tax return address Para obtener más información, vea Amortizable Premium on Taxable Bonds (Prima amortizable de bonos tributables) en la Publicación 529 y Bond Premium Amortization (Amortización de prima de bono) en el capítulo 3 de la Publicación 550, Investment Income and Expenses (Gastos e ingresos de inversión), ambas en inglés. State tax return address Pérdidas por Hecho Fortuito y Robo de Propiedad que Genera Ingresos Puede deducir una pérdida por hecho fortuito o robo como deducción detallada miscelánea no sujeta al límite del 2% si la propiedad dañada o robada era una propiedad que generaba ingresos (propiedad que se tiene con fines de inversión, tal como acciones, pagarés, bonos, oro, plata, terrenos sin construir y obras de arte). State tax return address Primero, declare la pérdida en la Sección B del Formulario 4684. State tax return address Asimismo, es posible que tenga que incluir la pérdida en el Formulario 4797, Sales of Business Property (Ventas de bienes comerciales), en inglés, si por algún otro motivo está obligado a presentar ese formulario. State tax return address Para calcular su deducción, sume todas las pérdidas por hecho fortuito o robo de este tipo de propiedad que se incluyan en las líneas 32 y 38b del Formulario 4684, o la línea 18a del Formulario 4797. State tax return address Para obtener más información acerca de las pérdidas por hecho fortuito y robo, consulte el capítulo 25. State tax return address Impuesto Federal sobre la Herencia Atribuible a los Ingresos de un Difunto Puede deducir el impuesto federal sobre la herencia atribuible a los ingresos de un difunto que usted, como beneficiario, incluye en sus ingresos brutos. State tax return address Los ingresos de un difunto son ingresos brutos que habría recibido éste si no hubiese fallecido y que no se podían incluir debidamente en la última declaración de impuestos del difunto. State tax return address Vea la Publicación 559, en inglés, para obtener más información. State tax return address Pérdidas de Apuestas y Juegos de Azar hasta la Cantidad de sus Ganancias de Juego Tiene que declarar la cantidad total de sus ganancias de apuestas y juegos de azar que tuvo en el año en la línea 21 del Formulario 1040. State tax return address Debe deducir sus pérdidas de juego que tuvo en el año en la línea 28 del Anexo A del Formulario 1040. State tax return address No puede deducir las pérdidas de apuestas y juegos de azar que sean superiores a las ganancias. State tax return address No puede reducir las ganancias de apuestas y juegos de azar por las pérdidas de juego y declarar la diferencia. State tax return address Tiene que declarar la cantidad total de las ganancias como ingresos, y las pérdidas (hasta la cantidad de su ganancias), como deducción detallada. State tax return address Por consiguiente, su documentación debe mostrar las ganancias por separado de las pérdidas. State tax return address Diario de ganancias y pérdidas. State tax return address Tiene que mantener un diario exacto o registro parecido de sus ganancias y pérdidas provenientes de apuestas y juegos de azar. State tax return address Su diario debe contener, como mínimo, la siguiente información: La fecha y el tipo de apuesta específica o actividad de apuestas. State tax return address El nombre y la dirección o ubicación del establecimiento de apuestas. State tax return address Los nombres de otras personas que lo acompañan en el establecimiento de apuestas. State tax return address La (o las) cantidad(es) que ganó o perdió. State tax return address Vea la Publicación 529, en inglés, para información adicional. State tax return address Gastos de Trabajo Relacionados con un Impedimento Si tiene una incapacidad física o mental que limite su capacidad para trabajar o limite sustancialmente una o más de las actividades principales de la vida (como realizar tareas manuales, caminar, hablar, respirar, aprender y trabajar), puede deducir sus gastos de trabajo relacionados con dicho impedimento. State tax return address Los gastos de trabajo relacionados con un impedimento son gastos ordinarios y necesarios del negocio incurridos por servicios de un asistente en su lugar de trabajo y por otros gastos relacionados con su lugar de trabajo que sean necesarios para que pueda trabajar. State tax return address Personas que trabajan por cuenta propia. State tax return address   Si trabaja por cuenta propia, anote los gastos de trabajo relacionados con su incapacidad en el formulario correspondiente (Anexo C, C-EZ, E o F) que utilice para declarar los ingresos y gastos de negocio. State tax return address Pérdida por Otras Actividades Anotadas en el Recuadro 2 del Anexo K-1 del Formulario 1065-B Si la cantidad declarada en el recuadro 2 del Anexo K-1 del Formulario 1065-B es una pérdida, declárela en la línea 28 del Anexo A del Formulario 1040. State tax return address No está sujeto a las limitaciones de actividades pasivas. State tax return address Reintegros por la Reclamación de un Derecho Si tuvo que reintegrar más de $3,000 que incluyó en los ingresos de un año anterior porque en ese momento pensaba que tenía un derecho no restringido a dichos ingresos, tal vez pueda deducir la cantidad que pagó o solicitar que se la acrediten en sus impuestos. State tax return address Vea Reintegros en el capítulo 12, para más información. State tax return address Inversión no Recuperada en una Anualidad Un jubilado que haya contribuido al costo de una anualidad puede excluir de sus ingresos parte de cada pago que reciba, por ser rendimiento exento de impuestos de la inversión del jubilado. State tax return address Si el jubilado muere antes de recuperar toda la inversión libre de impuestos, se podría deducir toda inversión no recuperada en la declaración final de impuestos del jubilado. State tax return address Vea el capítulo 10 para obtener más información acerca del trato tributario de las pensiones y anualidades. State tax return address Gastos no Deducibles A continuación se enumeran algunos ejemplos de gastos no deducibles. State tax return address Luego, se explican en mayor detalle los gastos no deducibles adicionales. State tax return address Lista de Gastos no Deducibles Comisiones de agentes bursátiles que usted pagó con respecto a su arreglo IRA u otra propiedad de inversión. State tax return address Gastos de entierro o funeral, incluido el costo de la tumba. State tax return address Gastos de capital. State tax return address Cargos y licencias, como licencias de automóvil, de matrimonio y placas de identificación. State tax return address Pérdidas relacionadas con pasatiempos; no obstante, vea Gastos Relacionados con un Pasatiempo , anteriormente. State tax return address Reparaciones, seguro y alquiler de la vivienda. State tax return address Sobornos y comisiones clandestinas. State tax return address Vea Bribes and kickbacks (Sobornos y comisiones clandestinas) en el capítulo 11 de la Publicación 535, en inglés. State tax return address Pérdidas de la venta de su vivienda, mobiliario, automóvil personal, etc. State tax return address Primas de seguro personal por incapacidad. State tax return address Gastos personales, de vida o familiares. State tax return address Valor de salarios no recibidos o período de vacaciones no utilizadas. State tax return address Gastos de Adopción No puede deducir los gastos que incurre en la adopción de un niño, pero tal vez pueda tomar un crédito para esos gastos. State tax return address Vea el capítulo 36. State tax return address Gastos de Campaña Electoral No puede deducir gastos que un candidato para un cargo público incurre en su campaña electoral, incluso si el candidato está postulando para la reelección a dicho cargo. State tax return address Estos incluyen cargos de calificación e inscripción para las elecciones primarias. State tax return address Honorarios legales. State tax return address   No puede deducir honorarios legales que se pagan para defender cargos derivados de la participación en una campaña política. State tax return address Cargos por Emisión de Cheques de Cuenta Personal Si tiene una cuenta corriente personal, no puede deducir cargos cobrados por el banco por el privilegio de emitir cheques, incluso si la cuenta devenga intereses. State tax return address Cuotas de Clubes Por lo general, no puede deducir el costo de afiliación a un club organizado para fines comerciales, de placer, recreación u otro fin social. State tax return address Esto incluye clubes de negocios, sociales, atléticos, de almuerzo, deportivos, de aerolíneas, hoteles, golf y de campo. State tax return address No puede deducir cuotas pagadas a una organización si uno de los propósitos principales de ésta es: Realizar actividades sociales para los miembros o sus invitados u Ofrecer a los miembros o sus invitados acceso a establecimientos de actividades sociales. State tax return address No se pueden deducir las cuotas pagadas a aerolíneas, hoteles o clubes de almuerzo. State tax return address Gastos de Transporte entre su Domicilio y el Trabajo No puede deducir gastos de viaje de ida y vuelta al trabajo (el costo de su transporte entre su residencia y su lugar de trabajo principal o habitual). State tax return address Si transporta herramientas, instrumentos u otros artículos en su automóvil de ida y vuelta a su trabajo, puede deducir sólo el costo adicional de transporte de dichos artículos, como el alquiler de un remolque para el transporte de los mismos. State tax return address Multas o Sanciones No puede deducir multas o sanciones que pague a una oficina del gobierno por infringir una ley. State tax return address Esto incluye cantidades pagadas para liquidar su responsabilidad real o posible de una multa o sanción (civil o penal). State tax return address Las multas o sanciones incluyen multas de estacionamiento, sanciones tributarias y sanciones deducidas de su sueldo de maestro después de una huelga ilícita. State tax return address Gastos de Balnearios No puede deducir gastos de un balneario (spa), aun si existe un requisito laboral para mantenerse en excelente condición física, como podría ser el caso de un oficial encargado del orden público. State tax return address Sistema de Seguridad Residencial No puede deducir el costo de un sistema de seguridad residencial como una deducción miscelánea. State tax return address Sin embargo, tal vez pueda reclamar una deducción por un sistema de seguridad residencial como gasto de negocios, si es que tiene una oficina en su casa. State tax return address Vea Oficina en el Domicilio bajo Gastos del Empleado no Reembolsados, anteriormente, y Security System (Sistema de seguridad) bajo Deducting Expenses (Deducción de gastos) en la Publicación 587, en inglés. State tax return address Seminarios Relacionados con Inversiones No puede deducir gastos por asistir a una convención, seminario o reunión parecida para fines de inversión. State tax return address Primas de Seguro de Vida No puede deducir primas que pague por su propio seguro de vida. State tax return address Tal vez pueda deducir como pensión para el cónyuge divorciado primas que pague por las pólizas de seguro de vida asignadas a su ex-cónyuge. State tax return address Consulte el capítulo 18 para información sobre la pensión alimenticia. State tax return address Gastos de Cabildeo Por lo general, no puede deducir cantidades pagadas o incurridas por concepto de cabildeo. State tax return address Estos incluyen gastos para: Influenciar el proceso de legislación, Participar o intervenir en una campaña política a favor o en contra de un candidato a un cargo público, Intentar influenciar al público en general, o a un segmento del público, respecto a las elecciones, materias legislativas o referéndums o Comunicarse directamente con funcionarios del poder ejecutivo bajo protección en un intento de influenciar las acciones del funcionario o las opiniones del mismo. State tax return address Los gastos de cabildeo también incluyen cantidades pagadas o gastos en los que ha incurrido para la investigación, preparación, planificación o coordinación de cualquiera de estas actividades. State tax return address Cuotas usadas para cabildeo. State tax return address   Si una organización exenta de impuestos le notifica que esa parte de las cuotas u otras cantidades que usted paga a la organización se utilizan para pagar gastos de cabildeo no deducibles, no puede deducir esa parte de las cuotas. State tax return address Vea Lobbying Expenses (Gastos de cabildeo) en la Publicación 529, en inglés, para obtener información sobre las excepciones. State tax return address Dinero en Efectivo o Bienes Perdidos o Extraviados No puede deducir una pérdida basada en la simple desaparición de dinero o bienes. State tax return address Sin embargo, una pérdida o desaparición accidental de bienes puede considerarse hecho fortuito si es causada por un acontecimiento que se pueda identificar y que sea repentino, inesperado o poco común. State tax return address Vea el capítulo 25. State tax return address Ejemplo. State tax return address Se cierra una puerta de su automóvil accidentalmente en su mano y rompe el engaste de su anillo de diamante. State tax return address El diamante se cae del anillo y nunca lo pudo encontrar. State tax return address La pérdida del diamante es un hecho fortuito. State tax return address Almuerzos con Compañeros de Trabajo No puede deducir los gastos de almuerzos con compañeros de trabajo, excepto si viaja lejos de casa por razones comerciales. State tax return address Vea el capítulo 26 para obtener información acerca de los gastos deducibles mientras se encuentra lejos de su domicilio. State tax return address Comidas Cuando Trabaja Hasta Tarde No puede deducir el costo de comidas si trabaja hasta tarde. State tax return address Sin embargo, tal vez pueda declarar una deducción si el costo de las comidas es un gasto de entretenimiento deducible o si viaja lejos de casa. State tax return address Vea el capítulo 26 para obtener información sobre gastos de entretenimiento deducibles y gastos durante viajes lejos de su domicilio. State tax return address Gastos por Asuntos Legales Personales No puede deducir gastos por asuntos legales personales, como aquéllos en los que se ha incurrido en los siguientes casos: Tutoría de hijos. State tax return address Demanda por incumplimiento de promesa de matrimonio. State tax return address Cargos civiles o penales derivados de una relación personal. State tax return address Daños por lesiones personales, a excepción de ciertas reclamaciones por discriminación ilegal y por denuncia de actividades ilícitas en una empresa. State tax return address Preparación de un título (o defensa o perfeccionamiento de un título). State tax return address Preparación de un testamento. State tax return address Reclamaciones de propiedad o liquidación de propiedad en un divorcio. State tax return address No puede deducir estos gastos incluso si una consecuencia del proceso legal es la pérdida de propiedad que genera ingresos. State tax return address Donaciones Políticas No puede deducir donaciones hechas a un candidato político, un comité de campaña o un fondo para publicar boletines. State tax return address Los avisos publicitarios en programas de convenciones y entradas a cenas o programas que benefician a un partido o candidato político no son deducibles. State tax return address Costos de Acreditación Profesional No puede deducir costos de acreditación profesional tales como: Costos de certificado de contabilidad pagados para el derecho inicial de poder practicar la contabilidad. State tax return address Costos del examen para el ejercicio de la abogacía y gastos afines para asegurarse el ingreso inicial al colegio de abogados. State tax return address Costos de licencias médicas y dentales para obtener la primera licencia de ejercicio de la profesión. State tax return address Reputación Profesional No puede deducir gastos por salir en un programa de radio o televisión para aumentar su prestigio personal o establecer su reputación profesional. State tax return address Aportaciones a un Fondo de Ayuda Económica No puede deducir aportaciones pagadas a un plan privado que pague beneficios a los empleados cubiertos que no puedan trabajar debido a una lesión o enfermedad no relacionada con el trabajo. State tax return address Servicio Telefónico Residencial No puede deducir un cobro (incluidos impuestos) por un servicio telefónico local básico de la línea telefónica principal de su residencia, aun cuando se utilice en una ocupación o negocio. State tax return address Reuniones de Accionistas No puede deducir gastos de transporte ni otros que paga para asistir a reuniones de accionistas de empresas en las que tiene participación accionaria, pero no de otra índole. State tax return address No puede deducir estos gastos aunque asista a la reunión para obtener información que podría ser útil al efectuar otras inversiones. State tax return address Gastos de Ingresos Exentos de Impuestos No puede deducir gastos que incurre para generar ingresos exentos de impuestos. State tax return address No puede deducir intereses de una deuda en la que haya incurrido o continúa para comprar o portar valores exentos de impuestos. State tax return address Si usted incurre gastos para generar ingresos tributables y exentos de impuestos, pero no puede identificar los gastos que generan cada tipo de ingreso, tiene que dividir los gastos según la cantidad de cada tipo de ingreso para determinar la cantidad que puede deducir. State tax return address Ejemplo. State tax return address Durante el año recibió intereses tributables de $4,800 e intereses exentos de impuestos de $1,200. State tax return address Al obtener este ingreso, tuvo un total de gastos de $500 durante el año. State tax return address No puede identificar la cantidad de cada gasto correspondiente a cada ingreso. State tax return address Por lo tanto, el 80% ($4,800/$6,000) del gasto corresponde a los intereses tributables y el 20% ($1,200/$6,000) corresponde a los intereses exentos de impuestos. State tax return address Puede deducir, sujeto al límite del 2%, gastos de $400 (80% de $500). State tax return address Gastos de Viaje para Otra Persona Por lo general, no puede deducir los gastos de viaje que pague o en los que incurra para su cónyuge, dependiente, u otra persona que lo acompañe (o su empleado) en un viaje de negocios o por motivos personales, a menos que el cónyuge, el dependiente, o la otra persona sea un empleado del contribuyente; el viaje sea para un propósito comercial de buena fe (bona fide); y tales gastos serían de otra manera deducibles por el cónyuge, dependiente u otra persona. State tax return address Vea el capítulo 26 para más información sobre gastos de viaje deducibles. State tax return address Aportaciones Voluntarias al Fondo de Beneficios por Desempleo No puede deducir aportaciones voluntarias al fondo de beneficios por desempleo que usted realice a un fondo sindical o a un fondo privado. State tax return address Sin embargo, puede deducir las aportaciones como impuestos si la ley estatal le exige que las haga a un fondo de desempleo del estado que le protege de la pérdida de sueldos por desempleo causado por condiciones comerciales. State tax return address Relojes de Pulsera No puede deducir el costo de un reloj de pulsera, incluso si existe un requisito laboral que establezca que tiene que saber la hora correcta para realizar sus funciones de manera adecuada. State tax return address Prev  Up  Next   Home   More Online Publications
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Audit Techniques Guides (ATGs)

These Audit Techniques Guides (ATGs) help IRS examiners during audits by providing insight into issues and accounting methods unique to specific industries. While ATGs are designed to provide guidance for IRS employees, they’re also useful to small business owners and tax professionals who prepare returns.

ATGs explain industry-specific examination techniques and include common, as well as, unique industry issues, business practices and terminology. Guidance is also provided on the examination of income, interview techniques and evaluation of evidence. So they may be helpful for business and tax planning purposes. To find out more about how these guides may be helpful to you, watch this short video.

Audit Techniques Guides are available here in Adobe PDF, or as Web pages, or both. The PDF versions must be viewed with the Acrobat Reader.

NOTE: These guides are current through the publication date. Since changes may have occurred after the publication date that would affect the accuracy of these documents, no guarantees are made concerning the technical accuracy after the publication date.


A B C D E F G H I J K L M N O P Q R S T U V W X Y Z


Aerospace Industry
Publication Date: 01/2005
The Service has prepared a comprehensive audit techniques guide to assist examiners in evaluating research credit in the aerospace industry. The guide focuses on the particular unique aspects of the industry and provides examiners tools and tests to utilize in evaluating and auditing research credit.


Air Transportation (PDF - 1.85MB)
Publication Date: 04/2008
Overview of excise tax paid for transportation of persons or property by air.


Architects and Landscape Architects (PDF - 378.27KB)
Publication Date:
08/2011
This audit technique guide (ATG) has been developed to provide guidance to taxpayers as well as to revenue agents and tax compliance officers conducting examinations in the architect and landscape architect service industries.


Art Galleries - Audit Technique Guide (PDF - 461KB)
Publication Date: 01/2012
This Audit Technique Guide (ATG) has been developed to provide guidance to taxpayers as well as to revenue agents and tax compliance officers conducting examinations of Art Galleries.


Attorneys Audit Technique Guide (PDF - 525.34KB)
Publication Date: 03/2011
The Attorneys Audit Techniques Guide is intended to provide guidance to the examiner who is auditing a taxpayer who is an attorney or an attorney firm and to provide tax related guidance to taxpayers and other professionals in this industry.


Business Consultants (PDF - 700KB)
Publication Date: 07/2011
The Business Consultants ATG now includes an income section that addresses the shifting or the assignment of income issue and the substance versus form issue an examiner may encounter when conducting an examination.


Capitalization v Repairs
Publication Date: 11/2010
The ATG provides techniques for reviewing and examining capitalization v repairs issues.


Cash Intensive Businesses
Publication Date: 04/2010
Businesses that have substantial cash transactions are included in the consolidated Cash Intensive Businesses Audit Techniques Guide. Some of these businesses include bail bonds, beauty shops, car washes, check cashing establishments, coin operated amusements, laundromats, scrap metal, some convenience stores and Taxicabs. Guidance is also provided on examination of income, interview techniques, and evaluation of evidence.


Child Care Provider (PDF - 220KB)
Publication Date: 3/30/2009
This Audit Techniques Guide will provide information on tax related issues pertaining to the child care providers industry. It provides guidance on accounting for income and deductions. Intended audiences are taxpayers, tax professionals and IRS examiners.


Coal Excise Tax (PDF - 471KB)
Publication Date: 05/2005
Provides excise tax agents with specific tools to examine issues relating to domestically produced coal.


Commercial Banking (PDF - 857KB)
Publication Date: 05/2001
Overview of the industry. Discusses potential issues and terminology unique to banking.


Conservation Easement (PDF - 926KB)
Publication Date: 11/2011
Audit Techniques Guide providing guidance on charitable contributions of conservation easements.


Construction Industry (PDF - 2.6MB)
Publication Date: 05/2009
Overview of the industry including a glossary. Discusses types of contracts; types of contractors; methods of accounting; and joint ventures. This updated guide includes the filing locations for Rev. Proc. 92-29 elections (Chpt 7); includes contractor square footage costs (Chpt. 11); and common errors in look-back interest filings (Chpt. 5). See also Examination and Closing Procedures Form 8697, Look-Back Interest, Publication Date: 05/2007, for general information regarding the application of Form 8697, Interest Computation Under the Look-Back Method for Completed Long-Term Contracts.


Continuation of Employee Healthcare Coverage (PDF - 360KB)
Publication Date: 03/2012
This audit techniques guide was developed to provide guidance to IRS employees and taxpayers concerning the Consolidated Omnibus Budget Reconciliation Act of 1985.


Cost Segregation
Publication Date: 01/14/2005
The Service has prepared a comprehensive audit techniques guide to assist examiners in evaluating cost segregation studies submitted by taxpayers in support of depreciation deductions. The guide is also beneficial for taxpayers and practitioners in preparing these studies.


Credit for Increasing Research Activities (i.e. Research Tax Credit) IRC § 41 (PDF -116KB)
Publication Date: 06/2005
This audit techniques guide sets forth the Research Credit Technical Advisors’ suggested guidelines for auditing research credit issues.


Excise Tax on Indoor Tanning Services (PDF - 469KB)
Publication Date: 12/2013

The Excise Tax on Indoor Tanning Services Audit Techniques Guide provides an overview of the indoor tanning tax and examination direction. Intended audiences are taxpayers, tax professionals and IRS examiners.


Executive Compensation - Fringe Benefits
Publication Date: 02/04/2005
Corporate executives often receive extraordinary fringe benefits that are not provided to other corporate employees. Any property or service that an executive receives in lieu of or in addition to regular taxable wages is a fringe benefit that may be subject to taxation.


Factoring of Receivables (PDF - 32KB)
Publication Date: 06/2006
This audit techniques guide focuses on a strategy in which multinational corporations use factoring of accounts receivable among related parties to avoid U.S. taxation by shifting income offshore and reducing U.S. income by deducting expenses related to the same income.


Farmers
Publication Date:
07/2006
The Farmers Audit Techniques Guide (ATG) focuses on developing highly trained examiners for the agricultural market segment. The Guide contain examination techniques, common and unique industry issues, business practices, industry terminology and other information to assist examiners in performing examinations. Some agricultural guides covered include cotton, raisin grapes, general livestock, livestock marketing/auction barns, grain, and tobacco.


Fishing Audit Technique Guide (PDF - 851KB)
Publication Date:
08/2011
This guide provides technical information and audit techniques for common issues in the fishing industry. The intended audience is fishermen, tax professionals and IRS examiners.


Foreign Insurance (PDF - 434KB)
Publication Date: 04/2008
This audit techniques guide was designed to assist the examiner in conducting audits where Excise Tax of Foreign Insurance transactions may be due.


Golden Parachute
Publication Date: 02/04/2005
The Service has prepared a comprehensive audit techniques guide to assist examiners in evaluating parachute examinations. The parachute examination can occur during the examination of either the corporation's or the individual's return.


Hardwood Timber Industry (PDF - 480KB)
Publication Date:
12/2012
This Industry Guide is intended for examiners conducting audits in the hardwood timber industry and as information for taxpayers and practitioners associated with the hardwood timber industry.


IC-DISC Audit Guide
Publication Date: 03/2012
This IC-DISC Audit Guide is intended to provide guidance to examiners who are auditing a Form 1120 IC-DISC and/or its related shareholder(s).


Inland Waterways (PDF - 607KB)
Publication Date: 12/2008
This audit techniques guide is intended to provide assistance to the examiner who is auditing a taxpayer for which the use of the Inland Waterways is an issue.


IRC 162(m) Salary Deduction Limitation
Publication Date: 02/04/2005
Every publicly held corporation maintains its executive compensation records differently. Likewise, every publicly held corporation maintains different methods for compensating its executives. As the examining agent, you must first learn the identity of the individual(s) within the corporation who are most familiar with how the executive compensation records are maintained.


IRC § 183: Activities Not Engaged in For Profit (PDF - 723KB)
Publication Date: 06/19/2009
This audit techniques guide (ATG) has been developed to provide guidance to Revenue Agents and Tax Compliance Officers in pursuing the application of IRC § 183, Activities Not Engaged in for Profit (sometimes referred to as the "hobby loss rule").


Lawsuits, Awards, and Settlements (PDF - 568 KB)
Publication Date: 05/2011
This guide focuses on taxability of lawsuits, awards and settlements.


Low-Income Housing Credit - Guide for Completing Form 8823 (PDF - 841 KB)
Publication Date: 01/2011
IRC 42, The Low-Income Housing Credit (LIHC) Program, is co-administered by the IRS and state housing credit agencies. As part of their administrative responsibilities, the agencies monitor the housing project for compliance with IRC 42 requirements and report any observed noncompliance to the IRS using Form 8823, Low-Income Housing Credit Agencies Report of Noncompliance or Building Disposition. This ATG provides state agencies with guidelines for evaluating taxpayer compliance and reporting noncompliance to the IRS.


Ministers (PDF - 243KB)
Publication Date: 04/23/2009
The Ministers Audit Techniques Guide is intended to provide guidance to the examiner who is auditing a taxpayer who is a minister and to provide tax related guidance to taxpayers and other professionals in this industry.


New Markets Tax Credit (PDF - 208KB)
Publication Date: 05/2010
The New Markets Tax Credit (NMTC) Program, enacted by Congress as part of the Community Renewal Tax Relief Act of 2000, is incorporated as section 45D of the Internal Revenue Code. This Code section permits individual and corporate taxpayers to receive a credit against federal income taxes for making Qualified Equity Investments (QEIs) in qualified community development entities (CDEs).


New Vehicle Dealership (PDF - 1.99 MB)
Publication Date: 1/2005
This guide will give you the key to a quick and competent closure of any new vehicle dealership examination which hinges on narrowing the scope of the examination to items that may prove productive.


Non-Qualified Deferred Compensation
Publication Date: 02/04/2005
The Service has prepared a comprehensive audit techniques guide to assist examiners in evaluating non-qualified deferred compensation. A nonqualified deferred compensation (NQDC) plan is any elective or nonelective plan, agreement, method, or arrangement between an employer and an employee (or service recipient and service provider) to pay the employee compensation some time in the future.


Obligations Not in Registered Form (PDF - 275KB)
Publication Date: 6/2006
Obligations Not in Registered Form


Obligations Not in Registered Form D (PDF - 84KB)
Publication Date: 06/2006
Obligations Not in Registered Form D


Oil and Gas Industry (PDF - 494KB)
Publication Date: 5/1996
Provides information on basic operations and common terminology. Includes reference to royalty owners and an introduction to financial products.


Ozone Depleting Chemicals (PDF - 412KB)
Publication Date: 9/2007
This is the audit techniques guide for Ozone Depleting Chemicals (ODC).


Partnerships
Publication Date: See Table of Contents for Publication/Revision Date of the Individual Chapters
The focus is on issues that fall within sections 701 through 761 of the Code (Subchapter K). Subchapter K deals primarily with the formation, operation, and termination of partnerships. Many issues arise during the initial or final year of the partnership.


Passive Activity Losses (PDF - 3437 KB)
Publication Date: 02/2005
Provides examiners with specific guidance on potential audit issues, issue identification and lead sheets and other job aids.


Placer Mining (PDF - 181KB)
Publication Date: 7/1999
Provides guidelines for the examination of taxpayers in this industry. Focuses on small mining operations represented as sole proprietorships on Schedule C, but can be adapted for partnership and corporate returns.


The Port Project (PDF - 282KB)
Publication Date: 8/1995
Provides examiners assistance in auditing industries related to coastal and inland waterways.


Reforestation Industry (PDF - 120KB)
Publication Date: 8/1995
Overview of the industry. Discusses some issues that may be encountered - including employment taxes; poor accounting records; etc.


Rehabilitation Tax Credit (PDF - 353KB)
Publication Date: 12/2002
Provides examiners with audit aids (i.e. issue checksheet, pro forma Information Document Request, and standardized audit reports, etc.) which assist in identifying and addressing common rehab tax credit issues.


Research Credit Claims: Credit for Increasing Research Activities § 41
Publication Date: See table of contents for publication/revision date for the individual chapters, exhibits, and letters & forms. This guide provides guidance on the handling and evaluation of research credit claims.


Retail Industry (PDF 785KB)
Publication Date: 2/2009
Overview of the Retail Industry.


Sections 48A and 48B - Advanced Coal and Gasification Project Credits
Publication Date: 5/2009
Section 46 provides that the amount of investment credit for purposes of § 38 for any taxable year is the sum of the credits listed in § 46. Section 1307(a) of the Energy Tax Incentives Act of 2005, Pub. L. 109-58, 119 Stat. 594 (August 8, 2005), amended § 46 to add two new credits to that list: The qualifying advanced coal project credit, (section 48A) and the qualifying gasification project credit, (section 48B).


Split Dollar Life Insurance
Publication Date: 03/07/2005
Split-dollar life insurance arrangements can be a key feature of executive compensation packages. Over the years, the Service has provided limited guidance regarding the taxation of these arrangements. Beginning in 2001, transitional guidance on the valuation of split-dollar life insurance arrangements was provided in the form of notices and proposed regulations in anticipation of final regulations.


Stock Based Compensation
Publication Date: 02/04/2005
The Service has prepared a comprehensive audit techniques guide to assist examiners in evaluating stock-based compensation. Stock-based compensation generally consists of either the transferring of stock or the issuance of stock options to an employee or independent contractor.


Structured Settlement Factoring (PDF - 282KB)
Publication Date: 11/2006
Structured Settlement Factoring


Timber Casualty Loss (PDF - 611KB)
Publication Date: 04/2011
The purpose of this Audit Technique Guide is to provide guidance on conducting income tax examinations with a Timber Casualty Loss.


Veterinary Medicine (PDF - 495KB)
Publication Date: 4/2005
Overview of industry includes discussion of types of business entities (especially personal service corporation); cash vs. accrual method of accounting; and inventory vs. supplies.


Wine Industry ATG (PDF - 354KB)
Publication Date: 05/2011
The Wine Industry Audit Technique Guide is designed to assist examiners in their compliance reviews of both winery and vineyard operations.


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The State Tax Return Address

State tax return address 3. State tax return address   Unrelated Trade or Business Table of Contents Selling of products of exempt functions. State tax return address Dual use of assets or facilities. State tax return address Exploitation of exempt functions. State tax return address ExamplesExceptions. State tax return address Excluded Trade or Business ActivitiesQualified sponsorship payment. State tax return address Advertising. State tax return address Exception for contingent payments. State tax return address Exception for periodicals. State tax return address Exception for conventions and trade shows. State tax return address Legal definition. State tax return address Legal where played. State tax return address No for-profit games where played. State tax return address Unrelated business income. State tax return address   Unrelated business income is the income from a trade or business regularly conducted by an exempt organization and not substantially related to the performance by the organization of its exempt purpose or function, except that the organization uses the profits derived from this activity. State tax return address   Certain trade or business activities are not treated as an unrelated trade or business. State tax return address See Excluded Trade or Business Activities, later. State tax return address Trade or business. State tax return address   The term “trade or business” generally includes any activity conducted for the production of income from selling goods or performing services. State tax return address An activity does not lose its identity as a trade or business merely because it is conducted within a larger group of similar activities that may or may not be related to the exempt purposes of the organization. State tax return address   For example, the regular sale of pharmaceutical supplies to the general public by a hospital pharmacy does not lose its identity as a trade or business, even though the pharmacy also furnishes supplies to the hospital and patients of the hospital in accordance with its exempt purpose. State tax return address Similarly, soliciting, selling, and publishing commercial advertising is a trade or business even though the advertising is published in an exempt organization's periodical that contains editorial matter related to the organization's exempt purpose. State tax return address Regularly conducted. State tax return address   Business activities of an exempt organization ordinarily are considered regularly conducted if they show a frequency and continuity, and are pursued in a manner similar to comparable commercial activities of nonexempt organizations. State tax return address   For example, a hospital auxiliary's operation of a sandwich stand for 2 weeks at a state fair would not be the regular conduct of a trade or business. State tax return address The stand would not compete with similar facilities that a nonexempt organization would ordinarily operate year-round. State tax return address However, operating a commercial parking lot every Saturday, year-round, would be the regular conduct of a trade or business. State tax return address Not substantially related. State tax return address    A business activity is not substantially related to an organization's exempt purpose if it does not contribute importantly to accomplishing that purpose (other than through the production of funds). State tax return address Whether an activity contributes importantly depends in each case on the facts involved. State tax return address   In determining whether activities contribute importantly to the accomplishment of an exempt purpose, the size and extent of the activities involved must be considered in relation to the nature and extent of the exempt function that they intend to serve. State tax return address For example, to the extent an activity is conducted on a scale larger than is reasonably necessary to perform an exempt purpose, it does not contribute importantly to the accomplishment of the exempt purpose. State tax return address The part of the activity that is more than needed to accomplish the exempt purpose is an unrelated trade or business. State tax return address   Also in determining whether activities contribute importantly to the accomplishment of an exempt purpose, the following principles apply. State tax return address Selling of products of exempt functions. State tax return address   Ordinarily, selling products that result from the performance of exempt functions is not an unrelated trade or business if the product is sold in substantially the same state it is in when the exempt functions are completed. State tax return address Thus, for an exempt organization engaged in rehabilitating handicapped persons (its exempt function), selling articles made by these persons as part of their rehabilitation training is not an unrelated trade or business. State tax return address   However, if a completed product resulting from an exempt function is used or exploited in further business activity beyond what is reasonably appropriate or necessary to dispose of it as is, the activity is an unrelated trade or business. State tax return address For example, if an exempt organization maintains an experimental dairy herd for scientific purposes, the sale of milk and cream produced in the ordinary course of operation of the project is not an unrelated trade or business. State tax return address But if the organization uses the milk and cream in the further manufacture of food items such as ice cream, pastries, etc. State tax return address , the sale of these products is an unrelated trade or business unless the manufacturing activities themselves contribute importantly to the accomplishment of an exempt purpose of the organization. State tax return address Dual use of assets or facilities. State tax return address   If an asset or facility necessary to the conduct of exempt functions is also used in commercial activities, its use for exempt functions does not, by itself, make the commercial activities a related trade or business. State tax return address The test, as discussed earlier, is whether the activities contribute importantly to the accomplishment of exempt purposes. State tax return address   For example, a museum has a theater auditorium designed for showing educational films in connection with its program of public education in the arts and sciences. State tax return address The theater is a principal feature of the museum and operates continuously while the museum is open to the public. State tax return address If the organization also operates the theater as a motion picture theater for the public when the museum is closed, the activity is an unrelated trade or business. State tax return address   For information on allocating expenses for the dual use of assets or facilities, see Deductions in chapter 4. State tax return address Exploitation of exempt functions. State tax return address   Exempt activities sometimes create goodwill or other intangibles that can be exploited in a commercial way. State tax return address When an organization exploits such an intangible in commercial activities, the fact that the income depends in part upon an exempt function of the organization does not make the commercial activities a related trade or business. State tax return address Unless the commercial exploitation contributes importantly to the accomplishment of the exempt purpose, the commercial activities are an unrelated trade or business. State tax return address   For the treatment of expenses attributable to the exploitation of exempt activities, see Deductions in chapter 4. State tax return address Examples The following are examples of activities that were determined to be (or not to be) unrelated trades or businesses using the definitions and principles just discussed. State tax return address Sales commissions. State tax return address   An agricultural organization, whose exempt purposes are to promote better conditions for cattle breeders and to improve the breed generally, engages in an unrelated trade or business when it regularly sells cattle for its members on a commission basis. State tax return address Artists' facilities. State tax return address   An organization whose exempt purpose is to stimulate and foster public interest in the fine arts by promoting art exhibits, sponsoring cultural events, and furnishing information about fine arts leases studio apartments to artist tenants and operates a dining hall primarily for these tenants. State tax return address These two activities do not contribute importantly to accomplishing the organization's exempt purpose. State tax return address Therefore, they are unrelated trades or businesses. State tax return address Membership list sales. State tax return address   An exempt educational organization regularly sells membership mailing lists to business firms. State tax return address This activity does not contribute importantly to the accomplishment of the organization's exempt purpose and therefore is an unrelated trade or business. State tax return address Also see Exchange or rental of member lists under Excluded Trade or Business Activities, later. State tax return address Hospital facilities. State tax return address   An exempt hospital leases its adjacent office building and furnishes certain office services to a hospital-based medical group for a fee. State tax return address The group provides all diagnostic and therapeutic procedures to the hospital's patients and operates the hospital's emergency room on a 24-hour basis. State tax return address The leasing activity is substantially related to the hospital's exempt purpose and is not an unrelated trade or business. State tax return address   The hospital also operates a gift shop patronized by patients, visitors making purchases for patients, and employees; a cafeteria and coffee shop primarily for employees and medical staff; and a parking lot for patients and visitors only. State tax return address These activities are also substantially related to the hospital's exempt purpose and do not constitute unrelated trades or businesses. State tax return address Book publishing. State tax return address   An exempt organization engages primarily in activities that further its exempt purposes. State tax return address It also owns the publication rights to a book that does not relate to any of its exempt purposes. State tax return address The organization exploits the book in a commercial manner by arranging for printing, distribution, publicity, and advertising in connection with the sale of the book. State tax return address These activities constitute a trade or business regularly conducted. State tax return address Because exploiting the book is unrelated to the organization's exempt purposes (except for the use of the book's profits), the income is unrelated business income. State tax return address   However, if the organization transfers publication rights to a commercial publisher in return for royalties, the royalty income received will not be unrelated business income. State tax return address See Royalties under Exclusions in chapter 4. State tax return address School handicraft shop. State tax return address   An exempt vocational school operates a handicraft shop that sells articles made by students in their regular courses of instruction. State tax return address The students are paid a percentage of the sales price. State tax return address In addition, the shop sells products made by local residents who make articles at home according to the shop's specifications. State tax return address The shop manager periodically inspects the articles during their manufacture to ensure that they meet desired standards of style and quality. State tax return address Although many local participants are former students of the school, any qualified person may participate in the program. State tax return address The sale of articles made by students does not constitute an unrelated trade or business, but the sale of products made by local residents is an unrelated trade or business and is subject to unrelated business income tax. State tax return address School facilities. State tax return address   An exempt school has tennis courts and dressing rooms that it uses during the regular school year in its educational program. State tax return address During the summer, the school operates a tennis club open to the general public. State tax return address Employees of the school run the club, including collecting membership fees and scheduling court time. State tax return address   Another exempt school leases the same type of facilities to an unrelated individual who runs a tennis club for the summer. State tax return address The lease is for a fixed fee that does not depend on the income or profits derived from the leased property. State tax return address   In both situations, the exempt purpose is the advancement of education. State tax return address Furnishing tennis facilities in the manner described does not further that exempt purpose. State tax return address These activities are unrelated trades or businesses. State tax return address However, in the second situation the income derived from the leasing of the property is excluded from unrelated business taxable income as rent from real property. State tax return address See Rents under Exclusions in chapter 4. State tax return address Services provided with lease. State tax return address   An exempt university leases its football stadium during several months of the year to a professional football team for a fixed fee. State tax return address Under the lease agreement, the university furnishes heat, light, and water and is responsible for all ground maintenance. State tax return address It also provides dressing room, linen, and stadium security services for the professional team. State tax return address   Leasing of the stadium is an unrelated trade or business. State tax return address In addition, the substantial services furnished for the convenience of the lessee go beyond those usually provided with the rental of space for occupancy only. State tax return address Therefore, the income from this lease is rent from real property and unrelated business taxable income. State tax return address Broadcasting rights. State tax return address   An exempt collegiate athletic conference conducts an annual competitive athletic game between its conference champion and another collegiate team. State tax return address Income is derived from admission charges and the sale of exclusive broadcasting rights to a national radio and television network. State tax return address An athletic program is considered an integral part of the educational process of a university. State tax return address   The educational purposes served by intercollegiate athletics are identical whether conducted directly by individual universities or by their regional athletic conference. State tax return address Also, the educational purposes served by exhibiting a game before an audience that is physically present and exhibiting the game on television or radio before a much larger audience are substantially similar. State tax return address Therefore, the sale of the broadcasting rights contributes importantly to the accomplishment of the organization's exempt purpose and is not an unrelated trade or business. State tax return address   In a similar situation, an exempt organization was created as a national governing body for amateur athletes to foster interest in amateur sports and to encourage widespread public participation. State tax return address The organization receives income each year from the sale of exclusive broadcasting rights to an independent producer, who contracts with a commercial network to broadcast many of the athletic events sponsored, supervised, and regulated by the organization. State tax return address   The broadcasting of these events promotes the various amateur sports, fosters widespread public interest in the benefits of the organization's nationwide amateur program, and encourages public participation. State tax return address The sale of the rights and the broadcasting of the events contribute importantly to the organization's exempt purpose. State tax return address Therefore, the sale of the exclusive broadcasting rights is not an unrelated trade or business. State tax return address Yearbook advertising. State tax return address   An exempt organization receives income from the sale of advertising in its annual yearbook. State tax return address The organization hires an independent commercial firm, under a contract covering a full calendar year, to conduct an intensive advertising solicitation campaign in the organization's name. State tax return address This firm is paid a percentage of the gross advertising receipts for selling the advertising, collecting from advertisers, and printing the yearbook. State tax return address This advertising activity is an unrelated trade or business. State tax return address Pet boarding and grooming services. State tax return address   An exempt organization, organized and operated for the prevention of cruelty to animals, receives unrelated business income from providing pet boarding and grooming services for the general public. State tax return address These activities do not contribute importantly to its purpose of preventing cruelty to animals. State tax return address Museum eating facilities. State tax return address   An exempt art museum operates a dining room, a cafeteria, and a snack bar for use by the museum staff, employees, and visitors. State tax return address Eating facilities in the museum help to attract visitors and allow them to spend more time viewing the museum's exhibits without having to seek outside restaurants at mealtime. State tax return address The eating facilities also allow the museum staff and employees to remain in the museum throughout the day. State tax return address Thus, the museum's operation of the eating facilities contributes importantly to the accomplishment of its exempt purposes and is not unrelated trade or business. State tax return address Halfway house workshop. State tax return address   A halfway house organized to provide room, board, therapy, and counseling for persons discharged from alcoholic treatment centers also operates a furniture shop to provide full-time employment for its residents. State tax return address The profits are applied to the operating costs of the halfway house. State tax return address The income from this venture is not unrelated trade or business income because the furniture shop contributes importantly to the organization's purpose of aiding its residents' transition from treatment to a normal and productive life. State tax return address Travel tour programs. State tax return address   Travel tour activities that are a trade or business are an unrelated trade or business if the activities are not substantially related to the purpose for which tax exemption was granted to the organization. State tax return address Example 1. State tax return address A tax-exempt university alumni association provides a travel tour program for its members and their families. State tax return address The organization works with various travel agencies and schedules approximately ten tours a year to various places around the world. State tax return address It mails out promotional material and accepts reservations for fees paid by the travel agencies on a per-person basis. State tax return address The organization provides an employee for each tour as a tour leader. State tax return address There is no formal educational program conducted with these tours, and they do not differ from regular commercially operated tours. State tax return address By providing travel tours to its members, the organization is engaging in a regularly conducted trade or business. State tax return address Even if the tours it offers support the university, financially and otherwise, and encourage alumni to do the same, they do not contribute importantly to the organization's exempt purpose of promoting education. State tax return address Therefore, the sale of the travel tours is an unrelated trade or business. State tax return address Example 2. State tax return address A tax-exempt organization formed for the purpose of educating individuals about the geography and the culture of the United States provides study tours to national parks and other locations within the United States. State tax return address These tours are conducted by teachers and others certified by the state board of education. State tax return address The tours are primarily designed for students enrolled in degree programs at state educational institutions but are open to all who agree to participate in the required study program associated with the tour taken. State tax return address A tour's study program consists of instruction on subjects related to the location being visited on the tour. State tax return address Each tour group brings along a library of material related to the subjects being studied on the tour. State tax return address During the tour, 5 or 6 hours per day are devoted to organized study, preparation of reports, lectures, instruction, and recitation by the students. State tax return address Examinations are given at the end of each tour. State tax return address The state board of education awards academic credit for tour participation. State tax return address Because these tours are substantially related to the organization's exempt purpose, they are not an unrelated trade or business. State tax return address Insurance programs. State tax return address   An organization that acts as a group insurance policyholder for its members and collects a fee for performing administrative services is normally carrying on an unrelated trade or business. State tax return address Exceptions. State tax return address   Organizations whose exempt activities may include the provision of insurance benefits, such as fraternal beneficiary societies, voluntary employees beneficiary associations, and labor organizations, are generally exceptions to this rule. State tax return address Magazine publishing. State tax return address   An association of credit unions with tax-exempt status as a business league publishes a consumer-oriented magazine four times a year and makes it available to member credit unions for purchase. State tax return address   By selling a magazine to its members as a promotional device, the organization furnishes its members with a regular commercial service they can use in their own operations. State tax return address This service does not promote the improvement of business conditions of one or more lines of business, which is the exempt purpose of a business league. State tax return address   Since the activity does not contribute importantly to the organization's exempt function, it is an unrelated trade or business. State tax return address Directory of members. State tax return address   A business league publishes an annual directory that contains a list of all its members, their addresses, and their area of expertise. State tax return address Each member has the same amount of space in the directory, and its format does not emphasize the relative importance or reputation of any member. State tax return address The directory contains no commercial advertisement and is sold only to the organization's members. State tax return address   The directory facilitates communication among the members and encourages the exchange of ideas and expertise. State tax return address Because the directory lists the members in a similar noncommercial format without advertising and is not distributed to the public, its sale does not confer private commercial benefits on the members. State tax return address The sale of the directory does contribute importantly to the organization's exempt purpose and is not an unrelated trade or business. State tax return address This directory differs from the publication discussed next because of its noncommercial characteristics. State tax return address Sales of advertising space. State tax return address   A national association of law enforcement officials publishes a monthly journal that contains articles and other editorial material of professional interest to its members. State tax return address The journal is distributed without charge, mainly to the organization's members. State tax return address   The organization sells advertising space in the journal either for conventional advertising or to merely identify the purchaser without a commercial message. State tax return address Some of the noncommercial advertising identifies the purchaser in a separate space, and some consists of listings of 60 or more purchasers per page. State tax return address A business firm identified in a separate space is further identified in an Index of Advertisers. State tax return address   The organization solicits advertising by personal contacts. State tax return address Advertising from large firms is solicited by contacting their chief executive officer or community relations officer rather than their advertising manager. State tax return address The organization also solicits advertising in form letters appealing for corporate and personal contributions. State tax return address   An exempt organization's sale of advertising placed for the purchaser's commercial benefit is a commercial activity. State tax return address Goodwill derived by the purchaser from being identified as a patron of the organization is usually considered a form of commercial benefit. State tax return address Therefore, advertising in an exempt organization's publication is generally presumed to be placed for the purchaser's commercial benefit, even if it has no commercial message. State tax return address However, this presumption is not conclusive if the purchaser's patronage would be difficult to justify commercially in view of the facts and circumstances. State tax return address In that case, other factors should also be considered in determining whether a commercial benefit can be expected. State tax return address Those other factors include: The normal manner in which the publication is circulated; The territorial scope of the circulation; The extent to which its readers, promoters, or the like could reasonably be expected to further, either directly or indirectly, the commercial interest of the advertisers; The eligibility of the publishing organization to receive tax-deductible contributions; and The commercial or noncommercial methods used to solicit the advertisers. State tax return address   In this situation, the purchaser of a separate advertising space without a commercial message can nevertheless expect a commercial benefit from the goodwill derived from being identified in that manner as a patron of the organization. State tax return address However, the purchaser of a listing cannot expect more than an inconsequential benefit. State tax return address Therefore, the sale of separate spaces, but not the listings, is an unrelated trade or business. State tax return address Publishing legal notices. State tax return address   A bar association publishes a legal journal containing opinions of the county court, articles of professional interest to lawyers, advertisements for products and services used by the legal profession, and legal notices. State tax return address The legal notices are published to satisfy state laws requiring publication of notices in connection with legal proceedings, such as the administration of estates and actions to quiet title to real property. State tax return address The state designated the bar association's journal as the place to publish the required notices. State tax return address   The publication of ordinary commercial advertising does not advance the exempt purposes of the association even when published in a periodical that contains material related to exempt purposes. State tax return address Although the advertising is directed specifically to members of the legal profession, it is still commercial in nature and does not contribute importantly to the exempt purposes of the association. State tax return address Therefore, the advertising income is unrelated trade or business income. State tax return address   On the other hand, the publication of legal notices is distinguishable from ordinary commercial advertising in that its purpose is to inform the general public of significant legal events rather than to stimulate demand for the products or services of an advertiser. State tax return address This promotes the common interests of the legal profession and contributes importantly to the association's exempt purposes. State tax return address Therefore, the publishing of legal notices does not constitute an unrelated trade or business. State tax return address Museum greeting card sales. State tax return address    An art museum that exhibits modern art sells greeting cards that display printed reproductions of selected works from other art collections. State tax return address Each card is imprinted with the name of the artist, the title or subject matter of the work, the date or period of its creation, if known, and the museum's name. State tax return address The cards contain appropriate greetings and are personalized on request. State tax return address   The organization sells the cards in the shop it operates in the museum and sells them at quantity discounts to retail stores. State tax return address It also sells them by mail order through a catalog that is advertised in magazines and other publications throughout the year. State tax return address As a result, a large number of cards are sold at a significant profit. State tax return address   The museum is exempt as an educational organization on the basis of its ownership, maintenance, and exhibition for public viewing of works of art. State tax return address The sale of greeting cards with printed reproductions of artworks contributes importantly to the achievement of the museum's exempt educational purposes by enhancing public awareness, interest, and appreciation of art. State tax return address The cards may encourage more people to visit the museum itself to share in its educational programs. State tax return address The fact that the cards are promoted and sold in a commercial manner at a profit and in competition with commercial greeting card publishers does not alter the fact that the activity is related to the museum's exempt purpose. State tax return address Therefore, these sales activities are not an unrelated trade or business. State tax return address Museum shop. State tax return address   An art museum maintained and operated for the exhibition of American folk art operates a shop in the museum that sells: Reproductions of works in the museum's own collection and reproductions of artistic works from the collections of other art museums (prints suitable for framing, postcards, greeting cards, and slides); Metal, wood, and ceramic copies of American folk art objects from its own collection and similar copies of art objects from other collections of artworks; Instructional literature and scientific books and souvenir items concerning the history and development of art and, in particular, of American folk art; and Scientific books and souvenir items of the city in which the museum is located. State tax return address   The shop also rents originals or reproductions of paintings contained in its collection. State tax return address All of its reproductions are imprinted with the name of the artist, the title or subject matter of the work from which it is reproduced, and the museum's name. State tax return address   Each line of merchandise must be considered separately to determine if sales are related to the exempt purpose. State tax return address   The sale and rental of reproductions and copies of works from the museum's own collection and reproductions of artistic works not owned by the museum contribute importantly to the achievement of the museum's exempt educational purpose by making works of art familiar to a broader segment of the public, thereby enhancing the public's understanding and appreciation of art. State tax return address The same is true for the sale of literature relating to art. State tax return address Therefore, these sales activities are not an unrelated trade or business. State tax return address   On the other hand, the sale of scientific books and souvenir items of the city where the museum is located has no causal relationship to art or to artistic endeavor and, therefore, does not contribute importantly to the accomplishment of the museum's exempt educational purposes. State tax return address The fact that selling some of these items could, under different circumstances, be held related to the exempt educational purpose of some other exempt educational organization does not change this conclusion. State tax return address Additionally, the sale of these items does not lose its identity as a trade or business merely because the museum also sells articles which do contribute importantly to the accomplishment of its exempt function. State tax return address Therefore, these sales are an unrelated trade or business. State tax return address Business league's parking and bus services. State tax return address   A business league, whose purpose is to retain and stimulate trade in a downtown area that has inadequate parking facilities, operates a fringe parking lot and shuttle bus service. State tax return address It also operates, as an insubstantial part of its activities, a park and shop plan. State tax return address   The fringe parking lot and shuttle bus service operate in a manner that does not favor any individual or group of downtown merchants. State tax return address The merchants cannot offer free or discount parking or bus fares to their customers. State tax return address   The park and shop plan allows customers of particular merchants to park free at certain parking lots in the area. State tax return address Merchants participating in this plan buy parking stamps, which they distribute to their customers to use to pay for parking. State tax return address   Operating the fringe parking lot and shuttle bus service provides easy and convenient access to the downtown area and, therefore, stimulates and improves business conditions in the downtown area generally. State tax return address That activity contributes importantly to the organization's accomplishing its exempt purpose and is not an unrelated trade or business. State tax return address   The park and shop plan encourages customers to use a limited number of participating member merchants in order to obtain free parking. State tax return address This provides a particular service to individual members of the organization and does not further its exempt purpose. State tax return address Therefore, operating the park and shop plan is an unrelated trade or business. State tax return address Youth residence. State tax return address   An exempt organization, whose purpose is to provide for the welfare of young people, rents rooms primarily to people under age 25. State tax return address The residence units are operated on, and as a part of, the premises in which the organization carries on the social, recreational, and guidance programs for which it was recognized as exempt. State tax return address The facilities are under the management and supervision of trained career professionals who provide residents with personal counseling, physical education programs, and group recreational activities. State tax return address The rentals are not an unrelated trade or business because renting the rooms is substantially related to the organization's exempt purpose. State tax return address Health club program. State tax return address   An exempt charitable organization's purpose is to provide for the welfare of young people. State tax return address The organization conducts charitable activities and maintains facilities that will contribute to the physical, social, mental, and spiritual health of young people at minimum or no cost to them. State tax return address Nominal annual dues are charged for membership in the organization and use of the facilities. State tax return address   In addition, the organization organized a health club program that its members could join for an annual fee in addition to the annual dues. State tax return address The annual fee is comparable to fees charged by similar local commercial health clubs and is sufficiently high to restrict participation in the program to a limited number of members of the community. State tax return address   The health club program is in addition to the general physical fitness program of the organization. State tax return address Operating this program does not contribute importantly to the organization's accomplishing its exempt purpose and, therefore, is an unrelated trade or business. State tax return address Miniature golf course. State tax return address   An exempt youth welfare organization operates a miniature golf course that is open to the general public. State tax return address The course, which is managed by salaried employees, is substantially similar to commercial courses. State tax return address The admission fees charged are comparable to fees of commercial facilities and are designed to return a profit. State tax return address   The operation of the miniature golf course in a commercial manner does not contribute importantly to the accomplishment of the organization's exempt purpose and, therefore, is an unrelated trade or business. State tax return address Sales of hearing aids. State tax return address   A tax-exempt hospital, whose primary activity is rehabilitation, sells hearing aids to patients. State tax return address This activity is an essential part of the hospital's program to test and evaluate patients with hearing deficiencies and contributes importantly to its exempt purpose. State tax return address It is not an unrelated trade or business. State tax return address Nonpatient laboratory testing. State tax return address   Nonpatient laboratory testing performed by a tax-exempt teaching hospital on specimens needed for the conduct of its teaching activities is not an unrelated trade or business. State tax return address However, laboratory testing performed by a tax-exempt non-teaching hospital on referred specimens from private office patients of staff physicians is an unrelated trade or business if these services are otherwise available in the community. State tax return address Selling endorsements. State tax return address   An exempt scientific organization enjoys an excellent reputation in the field of biological research. State tax return address It exploits this reputation regularly by selling endorsements of laboratory equipment to manufacturers. State tax return address Endorsing laboratory equipment does not contribute importantly to the accomplishment of any purpose for which exemption is granted to the organization. State tax return address Accordingly, the sale of endorsements is an unrelated trade or business. State tax return address Sponsoring entertainment events. State tax return address   An exempt university has a regular faculty and a regularly enrolled student body. State tax return address During the school year, the university sponsors the appearance of professional theater companies and symphony orchestras that present drama and musical performances for the students and faculty members. State tax return address Members of the general public also are admitted. State tax return address The university advertises these performances and supervises advance ticket sales at various places, including such university facilities as the cafeteria and the university bookstore. State tax return address Although the presentation of the performances makes use of an intangible generated by the university's exempt educational functions—the presence of the student body and faculty—such drama and music events contribute importantly to the overall educational and cultural functions of the university. State tax return address Therefore, the activity is not an unrelated trade or business. State tax return address Excluded Trade or Business Activities The following activities are specifically excluded from the definition of unrelated trade or business. State tax return address Volunteer workforce. State tax return address   Any trade or business in which substantially all the work is performed for the organization without compensation is not an unrelated trade or business. State tax return address Example 1. State tax return address A retail store operated by an exempt orphanage where unpaid volunteers perform substantially all the work in carrying on the business is not an unrelated trade or business. State tax return address Example 2. State tax return address A volunteer fire company conducts weekly public dances. State tax return address Holding public dances and charging admission on a regular basis may, given the facts and circumstances of a particular case, be considered an unrelated trade or business. State tax return address However, because the work at the dances is performed by unpaid volunteers, the activity is not an unrelated trade or business. State tax return address Convenience of members. State tax return address   A trade or business conducted by a 501(c)(3) organization or by a governmental college or university primarily for the convenience of its members, students, patients, officers, or employees is not an unrelated trade or business. State tax return address For example, a laundry operated by a college for the purpose of laundering dormitory linens and students' clothing is not an unrelated trade or business. State tax return address Qualified sponsorship activities. State tax return address   Soliciting and receiving qualified sponsorship payments is not an unrelated trade or business, and the payments are not subject to unrelated business income tax. State tax return address Qualified sponsorship payment. State tax return address   This is any payment made by a person engaged in a trade or business for which the person will receive no substantial benefit other than the use or acknowledgment of the business name, logo, or product lines in connection with the organization's activities. State tax return address “Use or acknowledgment” does not include advertising the sponsor's products or services. State tax return address The organization's activities include all its activities, whether or not related to its exempt purposes. State tax return address   For example, if, in return for receiving a sponsorship payment, an organization promises to use the sponsor's name or logo in acknowledging the sponsor's support for an educational or fundraising event, the payment is a qualified sponsorship payment and is not subject to the unrelated business income tax. State tax return address   Providing facilities, services, or other privileges (for example, complimentary tickets, pro-am playing spots in golf tournaments, or receptions for major donors) to a sponsor or the sponsor's designees in connection with a sponsorship payment does not affect whether the payment is a qualified sponsorship payment. State tax return address Instead, providing these goods or services is treated as a separate transaction in determining whether the organization has unrelated business income from the event. State tax return address Generally, if the services or facilities are not a substantial benefit or if providing them is a related business activity, the payments will not be subject to the unrelated business income tax. State tax return address   Similarly, the sponsor's receipt of a license to use an intangible asset (for example, a trademark, logo, or designation) of the organization is treated as separate from the qualified sponsorship transaction in determining whether the organization has unrelated business taxable income. State tax return address   If part of a payment would be a qualified sponsorship payment if paid separately, that part is treated as a separate payment. State tax return address For example, if a sponsorship payment entitles the sponsor to both product advertising and the use or acknowledgment of the sponsor's name or logo by the organization, then the unrelated business income tax does not apply to the part of the payment that is more than the fair market value of the product advertising. State tax return address Advertising. State tax return address   A payment is not a qualified sponsorship payment if, in return, the organization advertises the sponsor's products or services. State tax return address For information on the treatment of payments for advertising, see Exploitation of Exempt Activity—Advertising Sales in chapter 4. State tax return address   Advertising includes: Messages containing qualitative or comparative language, price information, or other indications of savings or value; Endorsements; and Inducements to purchase, sell, or use the products or services. State tax return address   The use of promotional logos or slogans that are an established part of the sponsor's identity is not, by itself, advertising. State tax return address In addition, mere distribution or display of a sponsor's product by the organization to the public at a sponsored event, whether for free or for remuneration, is considered use or acknowledgment of the product rather than advertising. State tax return address Exception for contingent payments. State tax return address   A payment is not a qualified sponsorship payment if its amount is contingent, by contract or otherwise, upon the level of attendance at one or more events, broadcast ratings, or other factors indicating the degree of public exposure to one or more events. State tax return address However, the fact that a sponsorship payment is contingent upon an event actually taking place or being broadcast does not, by itself, affect whether a payment qualifies. State tax return address Exception for periodicals. State tax return address   A payment is not a qualified sponsorship payment if it entitles the payer to the use or acknowledgment of the business name, logo, or product lines in the organization's periodical. State tax return address For this purpose, a periodical is any regularly scheduled and printed material (for example, a monthly journal) published by or on behalf of the organization. State tax return address It does not include material that is related to and primarily distributed in connection with a specific event conducted by the organization (for example, a program or brochure distributed at a sponsored event). State tax return address   The treatment of payments that entitle the payer to the depiction of the payer's name, logo, or products lines in an organization's periodical is determined under the rules that apply to advertising activities. State tax return address See Sales of advertising space under Examples, earlier in this chapter. State tax return address Also see Exploitation of Exempt Activity—Advertising Sales in chapter 4. State tax return address Exception for conventions and trade shows. State tax return address   A payment is not a qualified sponsorship payment if it is made in connection with any qualified convention or trade show activity. State tax return address The exclusion of qualified convention or trade show activities from the definition of unrelated trade or business is explained later under Convention or trade show activity. State tax return address Selling donated merchandise. State tax return address   A trade or business that consists of selling merchandise, substantially all of which the organization received as gifts or contributions, is not an unrelated trade or business. State tax return address For example, a thrift shop operated by a tax-exempt organization that sells donated clothes and books to the general public, with the proceeds going to the exempt organization, is not an unrelated trade or business. State tax return address Employee association sales. State tax return address   The sale of certain items by a local association of employees described in section 501(c)(4), organized before May 17, 1969, is not an unrelated trade or business if the items are sold for the convenience of the association's members at their usual place of employment. State tax return address This exclusion applies only to the sale of work-related clothes and equipment and items normally sold through vending machines, food dispensing facilities, or by snack bars. State tax return address Bingo games. State tax return address   Certain bingo games are not included in the term “unrelated trade or business. State tax return address ” To qualify for this exclusion, the bingo game must meet the following requirements. State tax return address It meets the legal definition of bingo. State tax return address It is legal where it is played. State tax return address It is played in a jurisdiction where bingo games are not regularly conducted by for-profit organizations. State tax return address Legal definition. State tax return address   For a game to meet the legal definition of bingo, wagers must be placed, winners must be determined, and prizes or other property must be distributed in the presence of all persons placing wagers in that game. State tax return address   A wagering game that does not meet the legal definition of bingo does not qualify for the exclusion, regardless of its name. State tax return address For example, “instant bingo,” in which a player buys a pre-packaged bingo card with pull-tabs that the player removes to determine if he or she is a winner, does not qualify. State tax return address Legal where played. State tax return address   This exclusion applies only if bingo is legal under the laws of the jurisdiction where it is conducted. State tax return address The fact that a jurisdiction's law that prohibits bingo is rarely enforced or is widely disregarded does not make the conduct of bingo legal for this purpose. State tax return address No for-profit games where played. State tax return address   This exclusion applies only if for-profit organizations cannot regularly conduct bingo games in any part of the same jurisdiction. State tax return address Jurisdiction is normally the entire state; however, in certain situations, local jurisdiction will control. State tax return address Example. State tax return address Tax-exempt organizations X and Y are organized under the laws of state N, which has a law that permits exempt organizations to conduct bingo games. State tax return address In addition, for-profit organizations are permitted to conduct bingo games in city S, a resort community located in county R. State tax return address Several for-profit organizations conduct nightly games. State tax return address Y conducts weekly bingo games in city S, while X conducts weekly games in county R. State tax return address Since state law confines the for-profit organizations to city S, local jurisdiction controls. State tax return address Y's bingo games conducted in city S are an unrelated trade or business. State tax return address However, X's bingo games conducted in county R outside of city S are not an unrelated trade or business. State tax return address Gambling activities other than bingo. State tax return address   Any game of chance conducted by an exempt organization in North Dakota is not an unrelated trade or business if conducting the game does not violate any state or local law. State tax return address Pole rentals. State tax return address   The term unrelated trade or business does not include qualified pole rentals by a mutual or cooperative telephone or electric company described in section 501(c)(12). State tax return address A qualified pole rental is the rental of a pole (or other structure used to support wires) if the pole (or other structure) is used: By the telephone or electric company to support one or more wires that the company uses in providing telephone or electric services to its members, and According to the rental, to support one or more wires (in addition to the wires described in 1 ) for use in connection with the transmission by wire of electricity or of telephone or other communications. State tax return address For this purpose, the term rental includes any sale of the right to use the pole (or other structure). State tax return address Distribution of low cost articles. State tax return address   The term unrelated trade or business does not include activities relating to the distribution of low cost articles incidental to soliciting charitable contributions. State tax return address This applies to organizations described in section 501 that are eligible to receive charitable contributions. State tax return address   A distribution is considered incidental to the solicitation of a charitable contribution if: The recipient did not request the distribution, The distribution is made without the express consent of the recipient, and The article is accompanied by a request for a charitable contribution to the organization and a statement that the recipient may keep the low cost article regardless of whether a contribution is made. State tax return address   An article is considered low cost if the cost of an item (or the aggregate costs if more than one item) distributed to a single recipient in a tax year is not more than $5, indexed annually for inflation. State tax return address The maximum cost of a low cost article is $9. State tax return address 70 for 2011. State tax return address The cost of an article is the cost to the organization that distributes the item or on whose behalf it is distributed. State tax return address Exchange or rental of member lists. State tax return address   The exchange or rental of member or donor lists between organizations described in section 501 that are eligible to receive charitable contributions is not included in the term unrelated trade or business. State tax return address Hospital services. State tax return address   The providing of certain services at or below cost by an exempt hospital to other exempt hospitals that have facilities for 100 or fewer inpatients is not an unrelated trade or business. State tax return address This exclusion applies only to services described in section 501(e)(1)(A). State tax return address Public entertainment activity. State tax return address   An unrelated trade or business does not include a qualified public entertainment activity. State tax return address A public entertainment activity is one traditionally conducted at a fair or exposition promoting agriculture and education, including any activity whose purpose is designed to attract the public to fairs or expositions or to promote the breeding of animals or the development of products or equipment. State tax return address   A qualified public entertainment activity is one conducted by a qualifying organization: In conjunction with an international, national, state, regional, or local fair or exposition; In accordance with state law that permits the activity to be operated or conducted solely by such an organization or by an agency, instrumentality, or political subdivision of the state; or In accordance with state law that permits an organization to be granted a license to conduct an activity for not more than 20 days on paying the state a lower percentage of the revenue from the activity than the state charges nonqualifying organizations that hold similar activities. State tax return address   For these purposes, a qualifying organization is an organization described in section 501(c)(3), 501(c)(4), or 501(c)(5) that regularly conducts an agricultural and educational fair or exposition as one of its substantial exempt purposes. State tax return address Its conducting qualified public entertainment activities will not affect determination of its exempt status. State tax return address Convention or trade show activity. State tax return address   An unrelated trade or business does not include qualified convention or trade show activities conducted at a convention, annual meeting, or trade show. State tax return address   A qualified convention or trade show activity is any activity of a kind traditionally conducted by a qualifying organization in conjunction with an international, national, state, regional, or local convention, annual meeting, or show if: One of the purposes of the organization in sponsoring the activity is promoting and stimulating interest in, and demand for, the products and services of that industry or educating the persons in attendance regarding new products and services or new rules and regulations affecting the industry; and The show is designed to achieve its purpose through the character of the exhibits and the extent of the industry products that are displayed. State tax return address   For these purposes, a qualifying organization is one described in section 501(c)(3), 501(c)(4), 501(c)(5), or 501(c)(6). State tax return address The organization must regularly conduct, as one of its substantial exempt purposes, a qualified convention or trade show activity. State tax return address   The rental of display space to exhibitors (including exhibitors who are suppliers) at a qualified convention or trade show is not an unrelated trade or business even if the exhibitors who rent the space are permitted to sell or solicit orders. State tax return address For this purpose, a supplier's exhibit is one in which the exhibitor displays goods or services that are supplied to, rather than by, members of the qualifying organization in the conduct of these members' own trades or businesses. State tax return address    Certain Internet activities conducted by a trade association described in section 501(c)(6) will be considered qualified convention and trade show activity if conducted on a special supplementary section of the association's website in conjunction with a trade show conducted by the association. State tax return address The trade show itself must be a qualified convention and trade show activity. State tax return address The supplementary section of the website must be ancillary to, and serve to augment and enhance, the trade show, as when it makes available the same information available at the trade show and is available only during a time period that coincides with the time period that the trade show is in operation. State tax return address Conversely, Internet activities that are not conducted in conjunction with a qualified convention and trade show activity and that do not augment and enhance the trade show cannot themselves be qualified convention and trade show activity. State tax return address Prev  Up  Next   Home   More Online Publications