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Taxwise Software

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Taxwise Software

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

Nov. 10, 2011:
There is a phishing email risk you need to be aware of. It is a message claiming to be from the IRS Office of Professional Responsibility.

What to look for:

  • The subject line contains the text Acquire new EIN.
  • The body of the message instructs the recipient to obtain a new Employer Identification Number in connection with fraudulent actions on your behalf.
    • (Note that the text in the subject line and/or body of the message may read differently, but the message is similar.)

What to do if you receive such a message:

  1. Do not reply to the sender, access links contained in the email or submit any information 
  2. Forward the message as-is immediately to us at phishing@irs.gov
  3. Review How to report and identify phishing, email scams and bogus IRS websites
  4. If you receive a suspicious email or discover a website posing as the IRS, please forward the email or URL information to the IRS at phishing@irs.gov.

Remember
The IRS does not initiate contact with taxpayers by email to request personal or financial information. This includes any type of electronic communication, such as text messages and social media channels.

Page Last Reviewed or Updated: 24-Mar-2014

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