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Tax Act 2009

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Tax Act 2009

Tax act 2009 5. Tax act 2009   Recordkeeping Table of Contents How To Prove ExpensesWhat Are Adequate Records? What If I Have Incomplete Records? Separating and Combining Expenses How Long To Keep Records and Receipts Examples of Records If you deduct travel, entertainment, gift, or transportation expenses, you must be able to prove (substantiate) certain elements of expense. Tax act 2009 This chapter discusses the records you need to keep to prove these expenses. Tax act 2009 If you keep timely and accurate records, you will have support to show the IRS if your tax return is ever examined. Tax act 2009 You will also have proof of expenses that your employer may require if you are reimbursed under an accountable plan. Tax act 2009 These plans are discussed in chapter 6 under Reimbursements . Tax act 2009 How To Prove Expenses Table 5-1 is a summary of records you need to prove each expense discussed in this publication. Tax act 2009 You must be able to prove the elements listed across the top portion of the chart. Tax act 2009 You prove them by having the information and receipts (where needed) for the expenses listed in the first column. Tax act 2009 You cannot deduct amounts that you approximate or estimate. Tax act 2009 You should keep adequate records to prove your expenses or have sufficient evidence that will support your own statement. Tax act 2009 You must generally prepare a written record for it to be considered adequate. Tax act 2009 This is because written evidence is more reliable than oral evidence alone. Tax act 2009 However, if you prepare a record on a computer, it is considered an adequate record. Tax act 2009 What Are Adequate Records? You should keep the proof you need in an account book, diary, log, statement of expense, trip sheets, or similar record. Tax act 2009 You should also keep documentary evidence that, together with your record, will support each element of an expense. Tax act 2009 Documentary evidence. Tax act 2009   You generally must have documentary evidence, such as receipts, canceled checks, or bills, to support your expenses. Tax act 2009 Exception. Tax act 2009   Documentary evidence is not needed if any of the following conditions apply. Tax act 2009 You have meals or lodging expenses while traveling away from home for which you account to your employer under an accountable plan, and you use a per diem allowance method that includes meals and/or lodging. Tax act 2009 ( Accountable plans and per diem allowances are discussed in chapter 6. Tax act 2009 ) Your expense, other than lodging, is less than $75. Tax act 2009 You have a transportation expense for which a receipt is not readily available. Tax act 2009 Adequate evidence. Tax act 2009   Documentary evidence ordinarily will be considered adequate if it shows the amount, date, place, and essential character of the expense. Tax act 2009   For example, a hotel receipt is enough to support expenses for business travel if it has all of the following information. Tax act 2009 The name and location of the hotel. Tax act 2009 The dates you stayed there. Tax act 2009 Separate amounts for charges such as lodging, meals, and telephone calls. Tax act 2009   A restaurant receipt is enough to prove an expense for a business meal if it has all of the following information. Tax act 2009 The name and location of the restaurant. Tax act 2009 The number of people served. Tax act 2009 The date and amount of the expense. Tax act 2009 If a charge is made for items other than food and beverages, the receipt must show that this is the case. Tax act 2009 Canceled check. Tax act 2009   A canceled check, together with a bill from the payee, ordinarily establishes the cost. Tax act 2009 However, a canceled check by itself does not prove a business expense without other evidence to show that it was for a business purpose. Tax act 2009 Duplicate information. Tax act 2009   You do not have to record information in your account book or other record that duplicates information shown on a receipt as long as your records and receipts complement each other in an orderly manner. Tax act 2009   You do not have to record amounts your employer pays directly for any ticket or other travel item. Tax act 2009 However, if you charge these items to your employer, through a credit card or otherwise, you must keep a record of the amounts you spend. Tax act 2009 Timely-kept records. Tax act 2009   You should record the elements of an expense or of a business use at or near the time of the expense or use and support it with sufficient documentary evidence. Tax act 2009 A timely-kept record has more value than a statement prepared later when generally there is a lack of accurate recall. Tax act 2009   You do not need to write down the elements of every expense on the day of the expense. Tax act 2009 If you maintain a log on a weekly basis that accounts for use during the week, the log is considered a timely-kept record. Tax act 2009   If you give your employer, client, or customer an expense account statement, it can also be considered a timely-kept record. Tax act 2009 This is true if you copy it from your account book, diary, log, statement of expense, trip sheets, or similar record. Tax act 2009 Proving business purpose. Tax act 2009   You must generally provide a written statement of the business purpose of an expense. Tax act 2009 However, the degree of proof varies according to the circumstances in each case. Tax act 2009 If the business purpose of an expense is clear from the surrounding circumstances, then you do not need to give a written explanation. Tax act 2009 Example. Tax act 2009 If you are a sales representative who calls on customers on an established sales route, you do not have to give a written explanation of the business purpose for traveling that route. Tax act 2009 You can satisfy the requirements by recording the length of the delivery route once, the date of each trip at or near the time of the trips, and the total miles you drove the car during the tax year. Tax act 2009 You could also establish the date of each trip with a receipt, record of delivery, or other documentary evidence. Tax act 2009 Confidential information. Tax act 2009   You do not need to put confidential information relating to an element of a deductible expense (such as the place, business purpose, or business relationship) in your account book, diary, or other record. Tax act 2009 However, you do have to record the information elsewhere at or near the time of the expense and have it available to fully prove that element of the expense. Tax act 2009 What If I Have Incomplete Records? If you do not have complete records to prove an element of an expense, then you must prove the element with: Your own written or oral statement containing specific information about the element, and Other supporting evidence that is sufficient to establish the element. Tax act 2009 If the element is the description of a gift, or the cost, time, place, or date of an expense, the supporting evidence must be either direct evidence or documentary evidence. Tax act 2009 Direct evidence can be written statements or the oral testimony of your guests or other witnesses setting forth detailed information about the element. Tax act 2009 Documentary evidence can be receipts, paid bills, or similar evidence. Tax act 2009 If the element is either the business relationship of your guests or the business purpose of the amount spent, the supporting evidence can be circumstantial rather than direct. Tax act 2009 For example, the nature of your work, such as making deliveries, provides circumstantial evidence of the use of your car for business purposes. Tax act 2009 Invoices of deliveries establish when you used the car for business. Tax act 2009 Table 5-1. Tax act 2009 How To Prove Certain Business Expenses IF you have expenses for . Tax act 2009 . Tax act 2009 THEN you must keep records that show details of the following elements . Tax act 2009 . Tax act 2009 . Tax act 2009   Amount Time Place or  Description Business Purpose Business Relationship Travel Cost of each separate expense for travel, lodging, and meals. Tax act 2009 Incidental expenses may be totaled in reasonable categories such as taxis, fees and tips, etc. Tax act 2009 Dates you left and returned for each trip and number of days spent on business. Tax act 2009 Destination or area of your travel (name of city, town, or other designation). Tax act 2009 Purpose: Business purpose for the expense or the business benefit gained or expected to be gained. Tax act 2009    Relationship: N/A Entertainment Cost of each separate expense. Tax act 2009 Incidental expenses such as taxis, telephones, etc. Tax act 2009 , may be totaled on a daily basis. Tax act 2009 Date of entertainment. Tax act 2009 (Also see Business Purpose. Tax act 2009 ) Name and address or location of place of entertainment. Tax act 2009 Type of entertainment if not otherwise apparent. Tax act 2009 (Also see Business Purpose. Tax act 2009 ) Purpose: Business purpose for the expense or the business benefit gained or expected to be gained. Tax act 2009  For entertainment, the nature of the business discussion or activity. Tax act 2009 If the entertainment was directly before or after a business discussion: the date, place, nature, and duration of the business discussion, and the identities of the persons who took part in both the business discussion and the entertainment activity. Tax act 2009    Relationship: Occupations or other information (such as names, titles, or other designations) about the recipients that shows their business relationship to you. Tax act 2009  For entertainment, you must also prove that you or your employee was present if the entertainment was a business meal. Tax act 2009 Gifts Cost of the gift. Tax act 2009 Date of the gift. Tax act 2009 Description of the gift. Tax act 2009   Transportation Cost of each separate expense. Tax act 2009 For car expenses, the cost of the car and any improvements, the date you started using it for business, the mileage for each business use, and the total miles for the year. Tax act 2009 Date of the expense. Tax act 2009 For car expenses, the date of the use of the car. Tax act 2009 Your business destination. Tax act 2009 Purpose: Business purpose for the expense. Tax act 2009    Relationship: N/A Sampling. Tax act 2009   You can keep an adequate record for parts of a tax year and use that record to prove the amount of business or investment use for the entire year. Tax act 2009 You must demonstrate by other evidence that the periods for which an adequate record is kept are representative of the use throughout the tax year. Tax act 2009 Example. Tax act 2009 You use your car to visit the offices of clients, meet with suppliers and other subcontractors, and pick up and deliver items to clients. Tax act 2009 There is no other business use of the car, but you and your family use the car for personal purposes. Tax act 2009 You keep adequate records during the first week of each month that show that 75% of the use of the car is for business. Tax act 2009 Invoices and bills show that your business use continues at the same rate during the later weeks of each month. Tax act 2009 Your weekly records are representative of the use of the car each month and are sufficient evidence to support the percentage of business use for the year. Tax act 2009 Exceptional circumstances. Tax act 2009   You can satisfy the substantiation requirements with other evidence if, because of the nature of the situation in which an expense is made, you cannot get a receipt. Tax act 2009 This applies if all the following are true. Tax act 2009 You were unable to obtain evidence for an element of the expense or use that completely satisfies the requirements explained earlier under What Are Adequate Records . Tax act 2009 You are unable to obtain evidence for an element that completely satisfies the two rules listed earlier under What If I Have Incomplete Records . Tax act 2009 You have presented other evidence for the element that is the best proof possible under the circumstances. Tax act 2009 Destroyed records. Tax act 2009   If you cannot produce a receipt because of reasons beyond your control, you can prove a deduction by reconstructing your records or expenses. Tax act 2009 Reasons beyond your control include fire, flood, and other casualties. Tax act 2009    Table 5-2. Tax act 2009 Daily Business Mileage and Expense Log Name:       Odometer Readings Expenses Date Destination  (City, Town, or Area) Business Purpose Start Stop Miles  this trip Type  (Gas, oil, tolls, etc. Tax act 2009 ) Amount                                                                                                                   Weekly  Total             Total Year-to-Date             Separating and Combining Expenses This section explains when expenses must be kept separate and when expenses can be combined. Tax act 2009 Separating expenses. Tax act 2009   Each separate payment is generally considered a separate expense. Tax act 2009 For example, if you entertain a customer or client at dinner and then go to the theater, the dinner expense and the cost of the theater tickets are two separate expenses. Tax act 2009 You must record them separately in your records. Tax act 2009 Season or series tickets. Tax act 2009   If you buy season or series tickets for business use, you must treat each ticket in the series as a separate item. Tax act 2009 To determine the cost of individual tickets, divide the total cost (but not more than face value) by the number of games or performances in the series. Tax act 2009 You must keep records to show whether you use each ticket as a gift or entertainment. Tax act 2009 Also, you must be able to prove the cost of nonluxury box seat tickets if you rent a skybox or other private luxury box for more than one event. Tax act 2009 See Entertainment tickets in chapter 2. Tax act 2009 Combining items. Tax act 2009   You can make one daily entry in your record for reasonable categories of expenses. Tax act 2009 Examples are taxi fares, telephone calls, or other incidental travel costs. Tax act 2009 Meals should be in a separate category. Tax act 2009 You can include tips for meal-related services with the costs of the meals. Tax act 2009   Expenses of a similar nature occurring during the course of a single event are considered a single expense. Tax act 2009 For example, if during entertainment at a cocktail lounge, you pay separately for each serving of refreshments, the total expense for the refreshments is treated as a single expense. Tax act 2009 Car expenses. Tax act 2009   You can account for several uses of your car that can be considered part of a single use, such as a round trip or uninterrupted business use, with a single record. Tax act 2009 Minimal personal use, such as a stop for lunch on the way between two business stops, is not an interruption of business use. Tax act 2009 Example. Tax act 2009 You make deliveries at several different locations on a route that begins and ends at your employer's business premises and that includes a stop at the business premises between two deliveries. Tax act 2009 You can account for these using a single record of miles driven. Tax act 2009 Gift expenses. Tax act 2009   You do not always have to record the name of each recipient of a gift. Tax act 2009 A general listing will be enough if it is evident that you are not trying to avoid the $25 annual limit on the amount you can deduct for gifts to any one person. Tax act 2009 For example, if you buy a large number of tickets to local high school basketball games and give one or two tickets to each of many customers, it is usually enough to record a general description of the recipients. Tax act 2009 Allocating total cost. Tax act 2009   If you can prove the total cost of travel or entertainment but you cannot prove how much it cost for each person who participated in the event, you may have to allocate the total cost among you and your guests on a pro rata basis. Tax act 2009 To do so, you must establish the number of persons who participated in the event. Tax act 2009   An allocation would be needed, for example, if you did not have a business relationship with all of your guests. Tax act 2009 See Allocating between business and nonbusiness in chapter 2. Tax act 2009 If your return is examined. Tax act 2009    If your return is examined, you may have to provide additional information to the IRS. Tax act 2009 This information could be needed to clarify or to establish the accuracy or reliability of information contained in your records, statements, testimony, or documentary evidence before a deduction is allowed. Tax act 2009    THIS IS NOT AN OFFICIAL INTERNAL REVENUE FORM Table 5-3. Tax act 2009 Weekly Traveling Expense and Entertainment Record From: To: Name: Expenses Sunday Monday Tuesday Wednesday Thursday Friday Saturday Total 1. Tax act 2009 Travel Expenses: Airlines                                 Excess Baggage                                 Bus – Train                                 Cab and Limousine                                 Tips                                 Porter                                 2. Tax act 2009 Meals and Lodging:  Breakfast                                 Lunch                                 Dinner                                 Hotel and Motel  (Detail in Schedule B)                                 3. Tax act 2009 Entertainment  (Detail in Schedule C)                                 4. Tax act 2009 Other Expenses:  Postage                                 Telephone & Telegraph                                 Stationery & Printing                                 Stenographer                                 Sample Room                                 Advertising                                 Assistant(s)                                 Trade Shows                                 5. Tax act 2009 Car Expenses: (List all car expenses - the division between business and personal expenses may be made at the end of the year. Tax act 2009 ) (Detail mileage in Schedule A. Tax act 2009 ) Gas, oil, lube, wash                                 Repairs, parts                                 Tires, supplies                                 Parking fees, tolls                                 6. Tax act 2009 Other (Identify)                                 Total                                 Note: Attach receipted bills for (1) ALL lodging and (2) any other expenses of $75. Tax act 2009 00 or more. Tax act 2009 Schedule A – Car Mileage: End                 Start                 Total                 Business Mileage                 Schedule B – Lodging Hotel or Motel Name                 City                 Schedule C – Entertainment Date Item Place Amount Business Purpose Business Relationship                                             WEEKLY REIMBURSEMENTS:     Travel and transportation expenses     Other reimbursements     TOTAL   How Long To Keep Records and Receipts You must keep records as long as they may be needed for the administration of any provision of the Internal Revenue Code. Tax act 2009 Generally, this means you must keep records that support your deduction (or an item of income) for 3 years from the date you file the income tax return on which the deduction is claimed. Tax act 2009 A return filed early is considered filed on the due date. Tax act 2009 For a more complete explanation of how long to keep records, see Publication 583, Starting a Business and Keeping Records. Tax act 2009 You must keep records of the business use of your car for each year of the recovery period. Tax act 2009 See More-than-50%-use test in chapter 4 under Depreciation Deduction. Tax act 2009 Reimbursed for expenses. Tax act 2009   Employees who give their records and documentation to their employers and are reimbursed for their expenses generally do not have to keep copies of this information. Tax act 2009 However, you may have to prove your expenses if any of the following conditions apply. Tax act 2009 You claim deductions for expenses that are more than reimbursements. Tax act 2009 Your expenses are reimbursed under a nonaccountable plan. Tax act 2009 Your employer does not use adequate accounting procedures to verify expense accounts. Tax act 2009 You are related to your employer as defined under Per Diem and Car Allowances , in chapter 6. Tax act 2009 Reimbursements , adequate accounting , and nonaccountable plans are discussed in chapter 6. Tax act 2009 Examples of Records Table 5-2 and Table 5-3 are examples of worksheets which can be used for tracking business expenses. Tax act 2009 Prev  Up  Next   Home   More Online Publications
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Contact My Local Office in Connecticut

Face-to-face Tax Help

IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

City Street Address Days/Hours of Service Telephone*
Bridgeport 915 Lafayette Blvd.
Bridgeport, CT 06604

Monday-Friday - 8:30 a.m.-4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(203) 384-5818
Danbury 131 West St.
Danbury, CT 06810

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:00 noon - 1:00 p.m.)

 

Services Provided

(203) 840-4195 
Hartford  135 High St.
Hartford, CT 06103 

Monday-Friday - 8:30 a.m.-4:30 p.m.

 

Services Provided

(860) 756-4505 
New Haven  150 Court St.
New Haven, CT 06510 

Monday-Friday - 8:30 a.m.-4:30 p.m.

 

Services Provided

(203) 492-8609 
New London  Shaws Cove 2 Howard St.
New London, CT 06320 

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:00 noon - 1:00 p.m.)

 

Services Provided

(860) 439-7963 
Norwalk  761 Main Ave.
Norwalk, CT 06851 

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for Lunch 11:30 a.m. - 12:30 p.m.)

 

Services Provided

(203) 840-4195 
Waterbury  14 Cottage Pl.
Waterbury, CT 06702 

Monday-Friday - 8:30 a.m.-4:30 p.m.
 

Services Provided

(203) 596-4727 


* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses).

For information on where to file your tax return please see Where to File Addresses.

The Taxpayer Advocate Service: Call (860) 756-4555 in Hartford or 1-877-777-4778 elsewhere, or see  Publication 1546, The Taxpayer Advocate Service of the IRS. For further information, see Tax Topic 104.

Partnerships

IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service
135 High St. Stop 116
Hartford, CT 06103

For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

Page Last Reviewed or Updated: 28-Mar-2014

The Tax Act 2009

Tax act 2009 Publication 587 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. Tax act 2009 Tax questions. Tax act 2009 Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 587, such as legislation enacted after it was published, go to www. Tax act 2009 irs. Tax act 2009 gov/pub587. Tax act 2009 What's New The IRS now provides a simplified method to determine your expenses for business use of your home. Tax act 2009 The simplified method is an alternative to calculating and substantiating actual expenses. Tax act 2009 For more information, see Using the Simplified Method under Figuring the Deduction, later. Tax act 2009 Reminders Photographs of missing children. Tax act 2009  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Tax act 2009 Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Tax act 2009 You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Tax act 2009 Introduction The purpose of this publication is to provide information on figuring and claiming the deduction for business use of your home. Tax act 2009 The term “home” includes a house, apartment, condominium, mobile home, boat, or similar property which provides basic living accommodations. Tax act 2009 It also includes structures on the property, such as an unattached garage, studio, barn, or greenhouse. Tax act 2009 However, it does not include any part of your property used exclusively as a hotel, motel, inn, or similar establishment. Tax act 2009 Qualifying for a Deduction gives the requirements for qualifying to deduct expenses for the business use of your home (including special rules for employees and special rules for storing inventory or product samples). Tax act 2009 For special rules that apply to daycare providers, see Daycare Facility . Tax act 2009 After you determine that you qualify for the deduction, Figuring the Deduction explains the expenses you can deduct using either your actual expenses or the simplified method. Tax act 2009 The simplified method is an alternative to calculating and substantiating actual expenses. Tax act 2009 Where To Deduct explains where a self-employed person, employee, or partner will report the deduction. Tax act 2009 This publication also includes information on the following. Tax act 2009 Selling a home that was used partly for business. Tax act 2009 Deducting expenses for furniture and equipment used in your business. Tax act 2009 Records you should keep. Tax act 2009 Finally, this publication contains worksheets to help you figure the amount of your deduction if you use your home in your farming business and you are filing Schedule F (Form 1040), you use your home for work as an employee, or you are a partner and the use of your home resulted in unreimbursed ordinary and necessary expenses that you are required to pay under the partnership agreement. Tax act 2009 If you used your home for business and you are filing Schedule C (Form 1040), you will use either Form 8829 or the Simplified Method Worksheet in your Instructions for Schedule C. Tax act 2009 The rules in this publication apply to individuals. Tax act 2009 If you need information on deductions for renting out your property, see Publication 527, Residential Rental Property. Tax act 2009 Comments and suggestions. Tax act 2009   We welcome your comments about this publication and your suggestions for future editions. Tax act 2009   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Tax act 2009 NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Tax act 2009 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Tax act 2009   You can send your comments from www. Tax act 2009 irs. Tax act 2009 gov/formspubs/. Tax act 2009 Click on “More Information” and then on “Comment on Tax Forms and Publications. Tax act 2009 ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Tax act 2009 Ordering forms and publications. Tax act 2009   Visit www. Tax act 2009 irs. Tax act 2009 gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Tax act 2009 Internal Revenue Service 1201 N. Tax act 2009 Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Tax act 2009   If you have a tax question, check the information available on IRS. Tax act 2009 gov or call 1-800-829-1040. Tax act 2009 We cannot answer tax questions sent to either of the above addresses. Tax act 2009 Useful Items - You may want to see: Publications 523 Selling Your Home 551 Basis of Assets 583 Starting a Business and Keeping Records 946 How To Depreciate Property Forms (and Instructions) Schedule C (Form 1040) Profit or Loss from Business 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses 4562 Depreciation and Amortization 8829 Expenses for Business Use of Your Home  See How To Get Tax Help , near the end of this publication for information about getting publications and forms. Tax act 2009 Prev  Up  Next   Home   More Online Publications