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1040ez Instruction Booklet

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1040ez Instruction Booklet

1040ez instruction booklet 2. 1040ez instruction booklet   Entertainment Table of Contents Directly-Related Test Associated TestMeetings at conventions. 1040ez instruction booklet 50% LimitExceptions to the 50% Limit What Entertainment Expenses Are Deductible?A meal as a form of entertainment. 1040ez instruction booklet Deduction may depend on your type of business. 1040ez instruction booklet Exception for events that benefit charitable organizations. 1040ez instruction booklet Food and beverages in skybox seats. 1040ez instruction booklet What Entertainment Expenses Are Not Deductible?Out-of-pocket expenses. 1040ez instruction booklet You may be able to deduct business-related entertainment expenses you have for entertaining a client, customer, or employee. 1040ez instruction booklet The rules and definitions are summarized in Table 2-1 . 1040ez instruction booklet You can deduct entertainment expenses only if they are both ordinary and necessary and meet one of the following tests. 1040ez instruction booklet Directly-related test. 1040ez instruction booklet Associated test. 1040ez instruction booklet Both of these tests are explained later. 1040ez instruction booklet An ordinary expense is one that is common and accepted in your trade or business. 1040ez instruction booklet A necessary expense is one that is helpful and appropriate for your business. 1040ez instruction booklet An expense does not have to be required to be considered necessary. 1040ez instruction booklet The amount you can deduct for entertainment expenses may be limited. 1040ez instruction booklet Generally, you can deduct only 50% of your unreimbursed entertainment expenses. 1040ez instruction booklet This limit is discussed later under 50% Limit. 1040ez instruction booklet Directly-Related Test To meet the directly-related test for entertainment expenses (including entertainment-related meals), you must show that: The main purpose of the combined business and entertainment was the active conduct of business, You did engage in business with the person during the entertainment period, and You had more than a general expectation of getting income or some other specific business benefit at some future time. 1040ez instruction booklet Business is generally not considered to be the main purpose when business and entertainment are combined on hunting or fishing trips, or on yachts or other pleasure boats. 1040ez instruction booklet Even if you show that business was the main purpose, you generally cannot deduct the expenses for the use of an entertainment facility. 1040ez instruction booklet See Entertainment facilities under What Entertainment Expenses Are Not Deductible? later in this chapter. 1040ez instruction booklet You must consider all the facts, including the nature of the business transacted and the reasons for conducting business during the entertainment. 1040ez instruction booklet It is not necessary to devote more time to business than to entertainment. 1040ez instruction booklet However, if the business discussion is only incidental to the entertainment, the entertainment expenses do not meet the directly-related test. 1040ez instruction booklet Table 2-1. 1040ez instruction booklet When Are Entertainment Expenses Deductible? General rule You can deduct ordinary and necessary expenses to entertain a client, customer, or employee if the expenses meet the directly-related test or the associated test. 1040ez instruction booklet Definitions Entertainment includes any activity generally considered to provide entertainment, amusement, or recreation, and includes meals provided to a customer or client. 1040ez instruction booklet An ordinary expense is one that is common and accepted in your trade or business. 1040ez instruction booklet A necessary expense is one that is helpful and appropriate. 1040ez instruction booklet Tests to be met Directly-related test Entertainment took place in a clear business setting, or Main purpose of entertainment was the active conduct of business, and You did engage in business with the person during the entertainment period, and You had more than a general expectation of getting income or some other specific business benefit. 1040ez instruction booklet   Associated test Entertainment is associated with your trade or business, and Entertainment is directly before or after a substantial business discussion. 1040ez instruction booklet Other rules You cannot deduct the cost of your meal as an entertainment expense if you are claiming the meal as a travel expense. 1040ez instruction booklet You cannot deduct expenses that are lavish or extravagant under the circumstances. 1040ez instruction booklet You generally can deduct only 50% of your unreimbursed entertainment expenses (see 50% Limit ). 1040ez instruction booklet You do not have to show that business income or other business benefit actually resulted from each entertainment expense. 1040ez instruction booklet Clear business setting. 1040ez instruction booklet   If the entertainment takes place in a clear business setting and is for your business or work, the expenses are considered directly related to your business or work. 1040ez instruction booklet The following situations are examples of entertainment in a clear business setting. 1040ez instruction booklet Entertainment in a hospitality room at a convention where business goodwill is created through the display or discussion of business products. 1040ez instruction booklet Entertainment that is mainly a price rebate on the sale of your products (such as a restaurant owner providing an occasional free meal to a loyal customer). 1040ez instruction booklet Entertainment of a clear business nature occurring under circumstances where there is no meaningful personal or social relationship between you and the persons entertained. 1040ez instruction booklet An example is entertainment of business and civic leaders at the opening of a new hotel or play when the purpose is to get business publicity rather than to create or maintain the goodwill of the persons entertained. 1040ez instruction booklet Expenses not considered directly related. 1040ez instruction booklet   Entertainment expenses generally are not considered directly related if you are not there or in situations where there are substantial distractions that generally prevent you from actively conducting business. 1040ez instruction booklet The following are examples of situations where there are substantial distractions. 1040ez instruction booklet A meeting or discussion at a nightclub, theater, or sporting event. 1040ez instruction booklet A meeting or discussion during what is essentially a social gathering, such as a cocktail party. 1040ez instruction booklet A meeting with a group that includes persons who are not business associates at places such as cocktail lounges, country clubs, golf clubs, athletic clubs, or vacation resorts. 1040ez instruction booklet Associated Test Even if your expenses do not meet the directly-related test, they may meet the associated test. 1040ez instruction booklet To meet the associated test for entertainment expenses (including entertainment-related meals), you must show that the entertainment is: Associated with the active conduct of your trade or business, and Directly before or after a substantial business discussion (defined later). 1040ez instruction booklet Associated with trade or business. 1040ez instruction booklet   Generally, an expense is associated with the active conduct of your trade or business if you can show that you had a clear business purpose for having the expense. 1040ez instruction booklet The purpose may be to get new business or to encourage the continuation of an existing business relationship. 1040ez instruction booklet Substantial business discussion. 1040ez instruction booklet   Whether a business discussion is substantial depends on the facts of each case. 1040ez instruction booklet A business discussion will not be considered substantial unless you can show that you actively engaged in the discussion, meeting, negotiation, or other business transaction to get income or some other specific business benefit. 1040ez instruction booklet   The meeting does not have to be for any specified length of time, but you must show that the business discussion was substantial in relation to the meal or entertainment. 1040ez instruction booklet It is not necessary that you devote more time to business than to entertainment. 1040ez instruction booklet You do not have to discuss business during the meal or entertainment. 1040ez instruction booklet Meetings at conventions. 1040ez instruction booklet   You are considered to have a substantial business discussion if you attend meetings at a convention or similar event, or at a trade or business meeting sponsored and conducted by a business or professional organization. 1040ez instruction booklet However, your reason for attending the convention or meeting must be to further your trade or business. 1040ez instruction booklet The organization that sponsors the convention or meeting must schedule a program of business activities that is the main activity of the convention or meeting. 1040ez instruction booklet Directly before or after business discussion. 1040ez instruction booklet   If the entertainment is held on the same day as the business discussion, it is considered to be held directly before or after the business discussion. 1040ez instruction booklet   If the entertainment and the business discussion are not held on the same day, you must consider the facts of each case to see if the associated test is met. 1040ez instruction booklet Among the facts to consider are the place, date, and duration of the business discussion. 1040ez instruction booklet If you or your business associates are from out of town, you must also consider the dates of arrival and departure, and the reasons the entertainment and the discussion did not take place on the same day. 1040ez instruction booklet Example. 1040ez instruction booklet A group of business associates comes from out of town to your place of business to hold a substantial business discussion. 1040ez instruction booklet If you entertain those business guests on the evening before the business discussion, or on the evening of the day following the business discussion, the entertainment generally is considered to be held directly before or after the discussion. 1040ez instruction booklet The expense meets the associated test. 1040ez instruction booklet 50% Limit In general, you can deduct only 50% of your business-related meal and entertainment expenses. 1040ez instruction booklet (If you are subject to the Department of Transportation's “hours of service” limits, you can deduct 80% of your business-related meal and entertainment expenses. 1040ez instruction booklet See Individuals subject to “hours of service” limits , later. 1040ez instruction booklet ) The 50% limit applies to employees or their employers, and to self-employed persons (including independent contractors) or their clients, depending on whether the expenses are reimbursed. 1040ez instruction booklet Figure A summarizes the general rules explained in this section. 1040ez instruction booklet The 50% limit applies to business meals or entertainment expenses you have while: Traveling away from home (whether eating alone or with others) on business, Entertaining customers at your place of business, a restaurant, or other location, or Attending a business convention or reception, business meeting, or business luncheon at a club. 1040ez instruction booklet Included expenses. 1040ez instruction booklet   Expenses subject to the 50% limit include: Taxes and tips relating to a business meal or entertainment activity, Cover charges for admission to a nightclub, Rent paid for a room in which you hold a dinner or cocktail party, and Amounts paid for parking at a sports arena. 1040ez instruction booklet However, the cost of transportation to and from a business meal or a business-related entertainment activity is not subject to the 50% limit. 1040ez instruction booklet Figure A. 1040ez instruction booklet Does the 50% Limit Apply to Your Expenses? There are exceptions to these rules. 1040ez instruction booklet See Exceptions to the 50% Limit . 1040ez instruction booklet Please click here for the text description of the image. 1040ez instruction booklet Figure A. 1040ez instruction booklet Does the 50% limit apply to Your Expenses?TAs for Figure A are: Notice 87-23; Form 2106 instructions Application of 50% limit. 1040ez instruction booklet   The 50% limit on meal and entertainment expenses applies if the expense is otherwise deductible and is not covered by one of the exceptions discussed later. 1040ez instruction booklet   The 50% limit also applies to certain meal and entertainment expenses that are not business related. 1040ez instruction booklet It applies to meal and entertainment expenses you have for the production of income, including rental or royalty income. 1040ez instruction booklet It also applies to the cost of meals included in deductible educational expenses. 1040ez instruction booklet When to apply the 50% limit. 1040ez instruction booklet   You apply the 50% limit after determining the amount that would otherwise qualify for a deduction. 1040ez instruction booklet You first have to determine the amount of meal and entertainment expenses that would be deductible under the other rules discussed in this publication. 1040ez instruction booklet Example 1. 1040ez instruction booklet You spend $200 for a business-related meal. 1040ez instruction booklet If $110 of that amount is not allowable because it is lavish and extravagant, the remaining $90 is subject to the 50% limit. 1040ez instruction booklet Your deduction cannot be more than $45 (50% × $90). 1040ez instruction booklet Example 2. 1040ez instruction booklet You purchase two tickets to a concert and give them to a client. 1040ez instruction booklet You purchased the tickets through a ticket agent. 1040ez instruction booklet You paid $200 for the two tickets, which had a face value of $80 each ($160 total). 1040ez instruction booklet Your deduction cannot be more than $80 (50% × $160). 1040ez instruction booklet Exceptions to the 50% Limit Generally, business-related meal and entertainment expenses are subject to the 50% limit. 1040ez instruction booklet Figure A can help you determine if the 50% limit applies to you. 1040ez instruction booklet Expenses not subject to 50% limit. 1040ez instruction booklet   Your meal or entertainment expense is not subject to the 50% limit if the expense meets one of the following exceptions. 1040ez instruction booklet 1 - Employee's reimbursed expenses. 1040ez instruction booklet   If you are an employee, you are not subject to the 50% limit on expenses for which your employer reimburses you under an accountable plan. 1040ez instruction booklet Accountable plans are discussed in chapter 6. 1040ez instruction booklet 2 - Self-employed. 1040ez instruction booklet   If you are self-employed, your deductible meal and entertainment expenses are not subject to the 50% limit if all of the following requirements are met. 1040ez instruction booklet You have these expenses as an independent contractor. 1040ez instruction booklet Your customer or client reimburses you or gives you an allowance for these expenses in connection with services you perform. 1040ez instruction booklet You provide adequate records of these expenses to your customer or client. 1040ez instruction booklet (See chapter 5 . 1040ez instruction booklet )   In this case, your client or customer is subject to the 50% limit on the expenses. 1040ez instruction booklet Example. 1040ez instruction booklet You are a self-employed attorney who adequately accounts for meal and entertainment expenses to a client who reimburses you for these expenses. 1040ez instruction booklet You are not subject to the directly-related or associated test, nor are you subject to the 50% limit. 1040ez instruction booklet If the client can deduct the expenses, the client is subject to the 50% limit. 1040ez instruction booklet If you (as an independent contractor) have expenses for meals and entertainment related to providing services for a client but do not adequately account for and seek reimbursement from the client for those expenses, you are subject to the directly-related or associated test and to the 50% limit. 1040ez instruction booklet 3 - Advertising expenses. 1040ez instruction booklet   You are not subject to the 50% limit if you provide meals, entertainment, or recreational facilities to the general public as a means of advertising or promoting goodwill in the community. 1040ez instruction booklet For example, neither the expense of sponsoring a television or radio show nor the expense of distributing free food and beverages to the general public is subject to the 50% limit. 1040ez instruction booklet 4 - Sale of meals or entertainment. 1040ez instruction booklet   You are not subject to the 50% limit if you actually sell meals, entertainment, goods and services, or use of facilities to the public. 1040ez instruction booklet For example, if you run a nightclub, your expense for the entertainment you furnish to your customers, such as a floor show, is not subject to the 50% limit. 1040ez instruction booklet 5 - Charitable sports event. 1040ez instruction booklet   You are not subject to the 50% limit if you pay for a package deal that includes a ticket to a qualified charitable sports event. 1040ez instruction booklet For the conditions the sports event must meet, see Exception for events that benefit charitable organizations under What Entertainment Expenses Are Deductible?, later. 1040ez instruction booklet Individuals subject to “hours of service” limits. 1040ez instruction booklet   You can deduct a higher percentage of your meal expenses while traveling away from your tax home if the meals take place during or incident to any period subject to the Department of Transportation's “hours of service” limits. 1040ez instruction booklet The percentage is 80%. 1040ez instruction booklet   Individuals subject to the Department of Transportation's “hours of service” limits include the following persons. 1040ez instruction booklet Certain air transportation workers (such as pilots, crew, dispatchers, mechanics, and control tower operators) who are under Federal Aviation Administration regulations. 1040ez instruction booklet Interstate truck operators and bus drivers who are under Department of Transportation regulations. 1040ez instruction booklet Certain railroad employees (such as engineers, conductors, train crews, dispatchers, and control operations personnel) who are under Federal Railroad Administration regulations. 1040ez instruction booklet Certain merchant mariners who are under Coast Guard regulations. 1040ez instruction booklet What Entertainment Expenses Are Deductible? This section explains different types of entertainment expenses you may be able to deduct. 1040ez instruction booklet Entertainment. 1040ez instruction booklet   Entertainment includes any activity generally considered to provide entertainment, amusement, or recreation. 1040ez instruction booklet Examples include entertaining guests at nightclubs; at social, athletic, and sporting clubs; at theaters; at sporting events; on yachts; or on hunting, fishing, vacation, and similar trips. 1040ez instruction booklet   Entertainment also may include meeting personal, living, or family needs of individuals, such as providing meals, a hotel suite, or a car to customers or their families. 1040ez instruction booklet A meal as a form of entertainment. 1040ez instruction booklet   Entertainment includes the cost of a meal you provide to a customer or client, whether the meal is a part of other entertainment or by itself. 1040ez instruction booklet A meal expense includes the cost of food, beverages, taxes, and tips for the meal. 1040ez instruction booklet To deduct an entertainment-related meal, you or your employee must be present when the food or beverages are provided. 1040ez instruction booklet    You cannot claim the cost of your meal both as an entertainment expense and as a travel expense. 1040ez instruction booklet    Meals sold in the normal course of your business are not considered entertainment. 1040ez instruction booklet Deduction may depend on your type of business. 1040ez instruction booklet   Your kind of business may determine if a particular activity is considered entertainment. 1040ez instruction booklet For example, if you are a dress designer and have a fashion show to introduce your new designs to store buyers, the show generally is not considered entertainment. 1040ez instruction booklet This is because fashion shows are typical in your business. 1040ez instruction booklet But, if you are an appliance distributor and hold a fashion show for the spouses of your retailers, the show generally is considered entertainment. 1040ez instruction booklet Separating costs. 1040ez instruction booklet   If you have one expense that includes the costs of entertainment and other services (such as lodging or transportation), you must allocate that expense between the cost of entertainment and the cost of other services. 1040ez instruction booklet You must have a reasonable basis for making this allocation. 1040ez instruction booklet For example, you must allocate your expenses if a hotel includes entertainment in its lounge on the same bill with your room charge. 1040ez instruction booklet Taking turns paying for meals or entertainment. 1040ez instruction booklet   If a group of business acquaintances takes turns picking up each others' meal or entertainment checks primarily for personal reasons, without regard to whether any business purposes are served, no member of the group can deduct any part of the expense. 1040ez instruction booklet Lavish or extravagant expenses. 1040ez instruction booklet   You cannot deduct expenses for entertainment that are lavish or extravagant. 1040ez instruction booklet An expense is not considered lavish or extravagant if it is reasonable considering the facts and circumstances. 1040ez instruction booklet Expenses will not be disallowed just because they are more than a fixed dollar amount or take place at deluxe restaurants, hotels, nightclubs, or resorts. 1040ez instruction booklet Allocating between business and nonbusiness. 1040ez instruction booklet   If you entertain business and nonbusiness individuals at the same event, you must divide your entertainment expenses between business and nonbusiness. 1040ez instruction booklet You can deduct only the business part. 1040ez instruction booklet If you cannot establish the part of the expense for each person participating, allocate the expense to each participant on a pro rata basis. 1040ez instruction booklet Example. 1040ez instruction booklet You entertain a group of individuals that includes yourself, three business prospects, and seven social guests. 1040ez instruction booklet Only 4/11 of the expense qualifies as a business entertainment expense. 1040ez instruction booklet You cannot deduct the expenses for the seven social guests because those costs are nonbusiness expenses. 1040ez instruction booklet Trade association meetings. 1040ez instruction booklet   You can deduct entertainment expenses that are directly related to and necessary for attending business meetings or conventions of certain exempt organizations if the expenses of your attendance are related to your active trade or business. 1040ez instruction booklet These organizations include business leagues, chambers of commerce, real estate boards, trade associations, and professional associations. 1040ez instruction booklet Entertainment tickets. 1040ez instruction booklet   Generally, you cannot deduct more than the face value of an entertainment ticket, even if you paid a higher price. 1040ez instruction booklet For example, you cannot deduct service fees you pay to ticket agencies or brokers or any amount over the face value of the tickets you pay to scalpers. 1040ez instruction booklet Exception for events that benefit charitable organizations. 1040ez instruction booklet   Different rules apply when the cost of a ticket to a sports event benefits a charitable organization. 1040ez instruction booklet You can take into account the full cost you pay for the ticket, even if it is more than the face value, if all of the following conditions apply. 1040ez instruction booklet The event's main purpose is to benefit a qualified charitable organization. 1040ez instruction booklet The entire net proceeds go to the charity. 1040ez instruction booklet The event uses volunteers to perform substantially all the event's work. 1040ez instruction booklet    The 50% limit on entertainment does not apply to any expense for a package deal that includes a ticket to such a charitable sports event. 1040ez instruction booklet Example 1. 1040ez instruction booklet You purchase tickets to a golf tournament organized by the local volunteer fire company. 1040ez instruction booklet All net proceeds will be used to buy new fire equipment. 1040ez instruction booklet The volunteers will run the tournament. 1040ez instruction booklet You can deduct the entire cost of the tickets as a business expense if they otherwise qualify as an entertainment expense. 1040ez instruction booklet Example 2. 1040ez instruction booklet You purchase tickets to a college football game through a ticket broker. 1040ez instruction booklet After having a business discussion, you take a client to the game. 1040ez instruction booklet Net proceeds from the game go to colleges that qualify as charitable organizations. 1040ez instruction booklet However, since the colleges also pay individuals to perform services, such as coaching and recruiting, you can only use the face value of the tickets in determining your business deduction. 1040ez instruction booklet Skyboxes and other private luxury boxes. 1040ez instruction booklet   If you rent a skybox or other private luxury box for more than one event at the same sports arena, you generally cannot deduct more than the price of a nonluxury box seat ticket. 1040ez instruction booklet   To determine whether a skybox has been rented for more than one event, count each game or other performance as one event. 1040ez instruction booklet For example, renting a skybox for a series of playoff games is considered renting it for more than one event. 1040ez instruction booklet All skyboxes you rent in the same arena, along with any rentals by related parties, are considered in making this determination. 1040ez instruction booklet   Related parties include: Family members (spouses, ancestors, and lineal descendants), Parties who have made a reciprocal arrangement involving the sharing of skyboxes, Related corporations, A partnership and its principal partners, and A corporation and a partnership with common ownership. 1040ez instruction booklet Example. 1040ez instruction booklet You pay $3,000 to rent a 10-seat skybox at Team Stadium for three baseball games. 1040ez instruction booklet The cost of regular nonluxury box seats at each event is $30 a seat. 1040ez instruction booklet You can deduct (subject to the 50% limit) $900 ((10 seats × $30 each) × 3 events). 1040ez instruction booklet Food and beverages in skybox seats. 1040ez instruction booklet   If expenses for food and beverages are separately stated, you can deduct these expenses in addition to the amounts allowable for the skybox, subject to the requirements and limits that apply. 1040ez instruction booklet The amounts separately stated for food and beverages must be reasonable. 1040ez instruction booklet You cannot inflate the charges for food and beverages to avoid the limited deduction for skybox rentals. 1040ez instruction booklet What Entertainment Expenses Are Not Deductible? This section explains different types of entertainment expenses you generally may not be able to deduct. 1040ez instruction booklet Club dues and membership fees. 1040ez instruction booklet   You cannot deduct dues (including initiation fees) for membership in any club organized for: Business, Pleasure, Recreation, or Other social purpose. 1040ez instruction booklet This rule applies to any membership organization if one of its principal purposes is either: To conduct entertainment activities for members or their guests, or To provide members or their guests with access to entertainment facilities, discussed later. 1040ez instruction booklet   The purposes and activities of a club, not its name, will determine whether or not you can deduct the dues. 1040ez instruction booklet You cannot deduct dues paid to: Country clubs, Golf and athletic clubs, Airline clubs, Hotel clubs, and Clubs operated to provide meals under circumstances generally considered to be conducive to business discussions. 1040ez instruction booklet Entertainment facilities. 1040ez instruction booklet   Generally, you cannot deduct any expense for the use of an entertainment facility. 1040ez instruction booklet This includes expenses for depreciation and operating costs such as rent, utilities, maintenance, and protection. 1040ez instruction booklet   An entertainment facility is any property you own, rent, or use for entertainment. 1040ez instruction booklet Examples include a yacht, hunting lodge, fishing camp, swimming pool, tennis court, bowling alley, car, airplane, apartment, hotel suite, or home in a vacation resort. 1040ez instruction booklet Out-of-pocket expenses. 1040ez instruction booklet   You can deduct out-of-pocket expenses, such as for food and beverages, catering, gas, and fishing bait, that you provided during entertainment at a facility. 1040ez instruction booklet These are not expenses for the use of an entertainment facility. 1040ez instruction booklet However, these expenses are subject to the directly-related and associated tests and to the 50% limit , all discussed earlier. 1040ez instruction booklet Expenses for spouses. 1040ez instruction booklet   You generally cannot deduct the cost of entertainment for your spouse or for the spouse of a customer. 1040ez instruction booklet However, you can deduct these costs if you can show you had a clear business purpose, rather than a personal or social purpose, for providing the entertainment. 1040ez instruction booklet Example. 1040ez instruction booklet You entertain a customer. 1040ez instruction booklet The cost is an ordinary and necessary business expense and is allowed under the entertainment rules. 1040ez instruction booklet The customer's spouse joins you because it is impractical to entertain the customer without the spouse. 1040ez instruction booklet You can deduct the cost of entertaining the customer's spouse. 1040ez instruction booklet If your spouse joins the party because the customer's spouse is present, the cost of the entertainment for your spouse is also deductible. 1040ez instruction booklet Gift or entertainment. 1040ez instruction booklet   Any item that might be considered either a gift or entertainment generally will be considered entertainment. 1040ez instruction booklet However, if you give a customer packaged food or beverages that you intend the customer to use at a later date, treat it as a gift. 1040ez instruction booklet   If you give a customer tickets to a theater performance or sporting event and you do not go with the customer to the performance or event, you have a choice. 1040ez instruction booklet You can treat the tickets as either a gift or entertainment, whichever is to your advantage. 1040ez instruction booklet   You can change your treatment of the tickets at a later date by filing an amended return. 1040ez instruction booklet Generally, an amended return must be filed within 3 years from the date the original return was filed or within 2 years from the time the tax was paid, whichever is later. 1040ez instruction booklet   If you go with the customer to the event, you must treat the cost of the tickets as an entertainment expense. 1040ez instruction booklet You cannot choose, in this case, to treat the tickets as a gift. 1040ez instruction booklet Prev  Up  Next   Home   More Online Publications
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The 1040ez Instruction Booklet

1040ez instruction booklet Publication 526 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. 1040ez instruction booklet Tax questions. 1040ez instruction booklet Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 526 (such as legislation enacted after we release it), go to www. 1040ez instruction booklet irs. 1040ez instruction booklet gov/pub526. 1040ez instruction booklet What's New Limit on itemized deductions. 1040ez instruction booklet  For 2013, you may have to reduce the total amount of certain itemized deductions, including charitable contributions, if your adjusted gross income is more than: $150,000 if married filing separately, $250,000 if single, $275,000 if head of household, or $300,000 if married filing jointly or qualifying widow(er). 1040ez instruction booklet For more information and a worksheet, see the instructions for Schedule A (Form 1040). 1040ez instruction booklet Reminders Disaster relief. 1040ez instruction booklet  You can deduct contributions for flood relief, hurricane relief, or other disaster relief to a qualified organization (defined under Organizations That Qualify To Receive Deductible Contributions ). 1040ez instruction booklet However, you cannot deduct contributions earmarked for relief of a particular individual or family. 1040ez instruction booklet Publication 3833, Disaster Relief: Providing Assistance through Charitable Organizations, has more information about disaster relief, including how to establish a new charitable organization. 1040ez instruction booklet You can also find more information on IRS. 1040ez instruction booklet gov. 1040ez instruction booklet Enter “disaster relief” in the search box. 1040ez instruction booklet Photographs of missing children. 1040ez instruction booklet  The IRS is a proud partner with the National Center for Missing and Exploited Children. 1040ez instruction booklet Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 1040ez instruction booklet 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. 1040ez instruction booklet Introduction This publication explains how to claim a deduction for your charitable contributions. 1040ez instruction booklet It discusses the types of organizations to which you can make deductible charitable contributions and the types of contributions you can deduct. 1040ez instruction booklet It also discusses how much you can deduct, what records you must keep, and how to report charitable contributions. 1040ez instruction booklet A charitable contribution is a donation or gift to, or for the use of, a qualified organization. 1040ez instruction booklet It is voluntary and is made without getting, or expecting to get, anything of equal value. 1040ez instruction booklet Qualified organizations. 1040ez instruction booklet   Qualified organizations include nonprofit groups that are religious, charitable, educational, scientific, or literary in purpose, or that work to prevent cruelty to children or animals. 1040ez instruction booklet You will find descriptions of these organizations under Organizations That Qualify To Receive Deductible Contributions . 1040ez instruction booklet Form 1040 required. 1040ez instruction booklet   To deduct a charitable contribution, you must file Form 1040 and itemize deductions on Schedule A (Form 1040). 1040ez instruction booklet The amount of your deduction may be limited if certain rules and limits explained in this publication apply to you. 1040ez instruction booklet Comments and suggestions. 1040ez instruction booklet   We welcome your comments about this publication and your suggestions for future editions. 1040ez instruction booklet   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 1040ez instruction booklet NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 1040ez instruction booklet Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040ez instruction booklet   You can send your comments from www. 1040ez instruction booklet irs. 1040ez instruction booklet gov/formspubs/. 1040ez instruction booklet Click on “More Information” and then on “Comment on Tax Forms and Publications. 1040ez instruction booklet ”   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. 1040ez instruction booklet Ordering forms and publications. 1040ez instruction booklet   Visit www. 1040ez instruction booklet irs. 1040ez instruction booklet 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. 1040ez instruction booklet Internal Revenue Service 1201 N. 1040ez instruction booklet Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 1040ez instruction booklet   If you have a tax question, check the information available on IRS. 1040ez instruction booklet gov or call 1-800-829-1040. 1040ez instruction booklet We cannot answer tax questions sent to either of the above addresses. 1040ez instruction booklet Useful Items - You may want to see: Publication 561 Determining the Value of Donated Property Form (and Instructions) Schedule A (Form 1040) Itemized Deductions 8283 Noncash Charitable Contributions  See How To Get Tax Help near the end of this publication for information about getting these publications and forms. 1040ez instruction booklet Table 1. 1040ez instruction booklet Examples of Charitable Contributions—A Quick Check Use the following lists for a quick check of whether you can deduct a contribution. 1040ez instruction booklet See the rest of this publication for more information and additional rules and limits that may apply. 1040ez instruction booklet Deductible As Charitable Contributions Not Deductible As Charitable Contributions Money or property you give to: Money or property you give to: Churches, synagogues, temples, mosques, and other religious organizations  Federal, state, and local governments, if your contribution is solely for public purposes (for example, a gift to reduce the public debt or maintain a public park)  Nonprofit schools and hospitals  The Salvation Army, American Red Cross, CARE, Goodwill Industries, United Way, Boy Scouts of America, Girl Scouts of America, Boys and Girls Clubs of America, etc. 1040ez instruction booklet   War veterans' groups    Expenses paid for a student living with you, sponsored by a qualified organization  Out-of-pocket expenses when you serve a qualified organization as a volunteer Civic leagues, social and sports clubs, labor unions, and chambers of commerce  Foreign organizations (except certain Canadian, Israeli, and Mexican charities)  Groups that are run for personal profit  Groups whose purpose is to lobby for law changes  Homeowners' associations  Individuals  Political groups or candidates for public office    Cost of raffle, bingo, or lottery tickets  Dues, fees, or bills paid to country clubs, lodges, fraternal orders, or similar groups  Tuition  Value of your time or services  Value of blood given to a blood bank   Prev  Up  Next   Home   More Online Publications