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2011 Federal Tax Filing

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2011 Federal Tax Filing

2011 federal tax filing 1. 2011 federal tax filing   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. 2011 federal tax filing Business associate. 2011 federal tax filing Bona fide business purpose. 2011 federal tax filing 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. 2011 federal tax filing This chapter discusses: Traveling away from home, Temporary assignment or job, and What travel expenses are deductible. 2011 federal tax filing It also discusses the standard meal allowance, rules for travel inside and outside the United States, luxury water travel, and deductible convention expenses. 2011 federal tax filing Travel expenses defined. 2011 federal tax filing   For tax purposes, travel expenses are the ordinary and necessary expenses of traveling away from home for your business, profession, or job. 2011 federal tax filing   An ordinary expense is one that is common and accepted in your trade or business. 2011 federal tax filing A necessary expense is one that is helpful and appropriate for your business. 2011 federal tax filing An expense does not have to be required to be considered necessary. 2011 federal tax filing   You will find examples of deductible travel expenses in Table 1-1 , later. 2011 federal tax filing 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. 2011 federal tax filing This rest requirement is not satisfied by merely napping in your car. 2011 federal tax filing 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. 2011 federal tax filing Example 1. 2011 federal tax filing You are a railroad conductor. 2011 federal tax filing You leave your home terminal on a regularly scheduled round-trip run between two cities and return home 16 hours later. 2011 federal tax filing 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. 2011 federal tax filing You are considered to be away from home. 2011 federal tax filing Example 2. 2011 federal tax filing You are a truck driver. 2011 federal tax filing You leave your terminal and return to it later the same day. 2011 federal tax filing You get an hour off at your turnaround point to eat. 2011 federal tax filing 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. 2011 federal tax filing Members of the Armed Forces. 2011 federal tax filing   If you are a member of the U. 2011 federal tax filing S. 2011 federal tax filing Armed Forces on a permanent duty assignment overseas, you are not traveling away from home. 2011 federal tax filing You cannot deduct your expenses for meals and lodging. 2011 federal tax filing 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. 2011 federal tax filing 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. 2011 federal tax filing   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. 2011 federal tax filing Tax Home To determine whether you are traveling away from home, you must first determine the location of your tax home. 2011 federal tax filing Generally, your tax home is your regular place of business or post of duty, regardless of where you maintain your family home. 2011 federal tax filing It includes the entire city or general area in which your business or work is located. 2011 federal tax filing If you have more than one regular place of business, your tax home is your main place of business. 2011 federal tax filing See Main place of business or work , later. 2011 federal tax filing 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. 2011 federal tax filing See No main place of business or work , later. 2011 federal tax filing 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. 2011 federal tax filing As an itinerant, you cannot claim a travel expense deduction because you are never considered to be traveling away from home. 2011 federal tax filing Main place of business or work. 2011 federal tax filing   If you have more than one place of work, consider the following when determining which one is your main place of business or work. 2011 federal tax filing The total time you ordinarily spend in each place. 2011 federal tax filing The level of your business activity in each place. 2011 federal tax filing Whether your income from each place is significant or insignificant. 2011 federal tax filing Example. 2011 federal tax filing You live in Cincinnati where you have a seasonal job for 8 months each year and earn $40,000. 2011 federal tax filing You work the other 4 months in Miami, also at a seasonal job, and earn $15,000. 2011 federal tax filing Cincinnati is your main place of work because you spend most of your time there and earn most of your income there. 2011 federal tax filing No main place of business or work. 2011 federal tax filing   You may have a tax home even if you do not have a regular or main place of work. 2011 federal tax filing Your tax home may be the home where you regularly live. 2011 federal tax filing Factors used to determine tax home. 2011 federal tax filing   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. 2011 federal tax filing 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. 2011 federal tax filing You have living expenses at your main home that you duplicate because your business requires you to be away from that home. 2011 federal tax filing 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. 2011 federal tax filing   If you satisfy all three factors, your tax home is the home where you regularly live. 2011 federal tax filing If you satisfy only two factors, you may have a tax home depending on all the facts and circumstances. 2011 federal tax filing If you satisfy only one factor, you are an itinerant; your tax home is wherever you work and you cannot deduct travel expenses. 2011 federal tax filing Example 1. 2011 federal tax filing You are single and live in Boston in an apartment you rent. 2011 federal tax filing You have worked for your employer in Boston for a number of years. 2011 federal tax filing Your employer enrolls you in a 12-month executive training program. 2011 federal tax filing You do not expect to return to work in Boston after you complete your training. 2011 federal tax filing During your training, you do not do any work in Boston. 2011 federal tax filing Instead, you receive classroom and on-the-job training throughout the United States. 2011 federal tax filing You keep your apartment in Boston and return to it frequently. 2011 federal tax filing You use your apartment to conduct your personal business. 2011 federal tax filing You also keep up your community contacts in Boston. 2011 federal tax filing When you complete your training, you are transferred to Los Angeles. 2011 federal tax filing You do not satisfy factor (1) because you did not work in Boston. 2011 federal tax filing You satisfy factor (2) because you had duplicate living expenses. 2011 federal tax filing 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. 2011 federal tax filing Therefore, you have a tax home in Boston. 2011 federal tax filing Example 2. 2011 federal tax filing You are an outside salesperson with a sales territory covering several states. 2011 federal tax filing Your employer's main office is in Newark, but you do not conduct any business there. 2011 federal tax filing Your work assignments are temporary, and you have no way of knowing where your future assignments will be located. 2011 federal tax filing You have a room in your married sister's house in Dayton. 2011 federal tax filing You stay there for one or two weekends a year, but you do no work in the area. 2011 federal tax filing You do not pay your sister for the use of the room. 2011 federal tax filing You do not satisfy any of the three factors listed earlier. 2011 federal tax filing You are an itinerant and have no tax home. 2011 federal tax filing 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. 2011 federal tax filing You also cannot deduct the cost of meals and lodging while at your tax home. 2011 federal tax filing See Example 1 , later. 2011 federal tax filing If you are working temporarily in the same city where you and your family live, you may be considered as traveling away from home. 2011 federal tax filing See Example 2 , later. 2011 federal tax filing Example 1. 2011 federal tax filing You are a truck driver and you and your family live in Tucson. 2011 federal tax filing You are employed by a trucking firm that has its terminal in Phoenix. 2011 federal tax filing At the end of your long runs, you return to your home terminal in Phoenix and spend one night there before returning home. 2011 federal tax filing You cannot deduct any expenses you have for meals and lodging in Phoenix or the cost of traveling from Phoenix to Tucson. 2011 federal tax filing This is because Phoenix is your tax home. 2011 federal tax filing Example 2. 2011 federal tax filing Your family home is in Pittsburgh, where you work 12 weeks a year. 2011 federal tax filing The rest of the year you work for the same employer in Baltimore. 2011 federal tax filing In Baltimore, you eat in restaurants and sleep in a rooming house. 2011 federal tax filing Your salary is the same whether you are in Pittsburgh or Baltimore. 2011 federal tax filing Because you spend most of your working time and earn most of your salary in Baltimore, that city is your tax home. 2011 federal tax filing You cannot deduct any expenses you have for meals and lodging there. 2011 federal tax filing However, when you return to work in Pittsburgh, you are away from your tax home even though you stay at your family home. 2011 federal tax filing You can deduct the cost of your round trip between Baltimore and Pittsburgh. 2011 federal tax filing You can also deduct your part of your family's living expenses for meals and lodging while you are living and working in Pittsburgh. 2011 federal tax filing Temporary Assignment or Job You may regularly work at your tax home and also work at another location. 2011 federal tax filing It may not be practical to return to your tax home from this other location at the end of each work day. 2011 federal tax filing Temporary assignment vs. 2011 federal tax filing indefinite assignment. 2011 federal tax filing   If your assignment or job away from your main place of work is temporary, your tax home does not change. 2011 federal tax filing You are considered to be away from home for the whole period you are away from your main place of work. 2011 federal tax filing You can deduct your travel expenses if they otherwise qualify for deduction. 2011 federal tax filing 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. 2011 federal tax filing    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. 2011 federal tax filing 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. 2011 federal tax filing   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. 2011 federal tax filing You may be able to deduct the cost of relocating to your new tax home as a moving expense. 2011 federal tax filing See Publication 521 for more information. 2011 federal tax filing Exception for federal crime investigations or prosecutions. 2011 federal tax filing   If you are a federal employee participating in a federal crime investigation or prosecution, you are not subject to the 1-year rule. 2011 federal tax filing 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. 2011 federal tax filing   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. 2011 federal tax filing Determining temporary or indefinite. 2011 federal tax filing   You must determine whether your assignment is temporary or indefinite when you start work. 2011 federal tax filing 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. 2011 federal tax filing An assignment or job that is initially temporary may become indefinite due to changed circumstances. 2011 federal tax filing 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. 2011 federal tax filing   The following examples illustrate whether an assignment or job is temporary or indefinite. 2011 federal tax filing Example 1. 2011 federal tax filing You are a construction worker. 2011 federal tax filing You live and regularly work in Los Angeles. 2011 federal tax filing You are a member of a trade union in Los Angeles that helps you get work in the Los Angeles area. 2011 federal tax filing Your tax home is Los Angeles. 2011 federal tax filing Because of a shortage of work, you took a job on a construction project in Fresno. 2011 federal tax filing Your job was scheduled to end in 8 months. 2011 federal tax filing The job actually lasted 10 months. 2011 federal tax filing You realistically expected the job in Fresno to last 8 months. 2011 federal tax filing The job actually did last less than 1 year. 2011 federal tax filing The job is temporary and your tax home is still in Los Angeles. 2011 federal tax filing Example 2. 2011 federal tax filing The facts are the same as in Example 1, except that you realistically expected the work in Fresno to last 18 months. 2011 federal tax filing The job actually was completed in 10 months. 2011 federal tax filing 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. 2011 federal tax filing You cannot deduct any travel expenses you had in Fresno because Fresno became your tax home. 2011 federal tax filing Example 3. 2011 federal tax filing The facts are the same as in Example 1, except that you realistically expected the work in Fresno to last 9 months. 2011 federal tax filing After 8 months, however, you were asked to remain for 7 more months (for a total actual stay of 15 months). 2011 federal tax filing Initially, you realistically expected the job in Fresno to last for only 9 months. 2011 federal tax filing 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. 2011 federal tax filing You can only deduct your travel expenses for the first 8 months. 2011 federal tax filing You cannot deduct any travel expenses you had after that time because Fresno became your tax home when the job became indefinite. 2011 federal tax filing Going home on days off. 2011 federal tax filing   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. 2011 federal tax filing You cannot deduct the cost of your meals and lodging there. 2011 federal tax filing However, you can deduct your travel expenses, including meals and lodging, while traveling between your temporary place of work and your tax home. 2011 federal tax filing You can claim these expenses up to the amount it would have cost you to stay at your temporary place of work. 2011 federal tax filing   If you keep your hotel room during your visit home, you can deduct the cost of your hotel room. 2011 federal tax filing 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. 2011 federal tax filing Probationary work period. 2011 federal tax filing   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. 2011 federal tax filing You cannot deduct any of your expenses for meals and lodging during the probationary period. 2011 federal tax filing 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. 2011 federal tax filing You can deduct ordinary and necessary expenses you have when you travel away from home on business. 2011 federal tax filing The type of expense you can deduct depends on the facts and your circumstances. 2011 federal tax filing Table 1-1 summarizes travel expenses you may be able to deduct. 2011 federal tax filing You may have other deductible travel expenses that are not covered there, depending on the facts and your circumstances. 2011 federal tax filing 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. 2011 federal tax filing You can use a log, diary, notebook, or any other written record to keep track of your expenses. 2011 federal tax filing The types of expenses you need to record, along with supporting documentation, are described in Table 5-1 (see chapter 5). 2011 federal tax filing Separating costs. 2011 federal tax filing   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. 2011 federal tax filing You must have a reasonable basis for making this allocation. 2011 federal tax filing For example, you must allocate your expenses if a hotel includes one or more meals in its room charge. 2011 federal tax filing Travel expenses for another individual. 2011 federal tax filing    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. 2011 federal tax filing Employee. 2011 federal tax filing   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. 2011 federal tax filing Business associate. 2011 federal tax filing   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. 2011 federal tax filing A business associate is someone with whom you could reasonably expect to actively conduct business. 2011 federal tax filing A business associate can be a current or prospective (likely to become) customer, client, supplier, employee, agent, partner, or professional advisor. 2011 federal tax filing Bona fide business purpose. 2011 federal tax filing   A bona fide business purpose exists if you can prove a real business purpose for the individual's presence. 2011 federal tax filing Incidental services, such as typing notes or assisting in entertaining customers, are not enough to make the expenses deductible. 2011 federal tax filing Table 1-1. 2011 federal tax filing Travel Expenses You Can Deduct   This chart summarizes expenses you can deduct when you travel away from home for business purposes. 2011 federal tax filing IF you have expenses for. 2011 federal tax filing . 2011 federal tax filing . 2011 federal tax filing THEN you can deduct the cost of. 2011 federal tax filing . 2011 federal tax filing . 2011 federal tax filing transportation travel by airplane, train, bus, or car between your home and your business destination. 2011 federal tax filing 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. 2011 federal tax filing If you travel by ship, see Luxury Water Travel and Cruise Ships (under Conventions) for additional rules and limits. 2011 federal tax filing 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. 2011 federal tax filing baggage and shipping sending baggage and sample or display material between your regular and temporary work locations. 2011 federal tax filing car operating and maintaining your car when traveling away from home on business. 2011 federal tax filing You can deduct actual expenses or the standard mileage rate, as well as business-related tolls and parking. 2011 federal tax filing If you rent a car while away from home on business, you can deduct only the business-use portion of the expenses. 2011 federal tax filing 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. 2011 federal tax filing Meals include amounts spent for food, beverages, taxes, and related tips. 2011 federal tax filing See Meals for additional rules and limits. 2011 federal tax filing cleaning dry cleaning and laundry. 2011 federal tax filing telephone business calls while on your business trip. 2011 federal tax filing This includes business communication by fax machine or other communication devices. 2011 federal tax filing tips tips you pay for any expenses in this chart. 2011 federal tax filing other other similar ordinary and necessary expenses related to your business travel. 2011 federal tax filing 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. 2011 federal tax filing Example. 2011 federal tax filing Jerry drives to Chicago on business and takes his wife, Linda, with him. 2011 federal tax filing Linda is not Jerry's employee. 2011 federal tax filing Linda occasionally types notes, performs similar services, and accompanies Jerry to luncheons and dinners. 2011 federal tax filing The performance of these services does not establish that her presence on the trip is necessary to the conduct of Jerry's business. 2011 federal tax filing Her expenses are not deductible. 2011 federal tax filing Jerry pays $199 a day for a double room. 2011 federal tax filing A single room costs $149 a day. 2011 federal tax filing He can deduct the total cost of driving his car to and from Chicago, but only $149 a day for his hotel room. 2011 federal tax filing If he uses public transportation, he can deduct only his fare. 2011 federal tax filing Meals You can deduct the cost of meals in either of the following situations. 2011 federal tax filing It is necessary for you to stop for substantial sleep or rest to properly perform your duties while traveling away from home on business. 2011 federal tax filing The meal is business-related entertainment. 2011 federal tax filing Business-related entertainment is discussed in chapter 2 . 2011 federal tax filing The following discussion deals only with meals that are not business-related entertainment. 2011 federal tax filing Lavish or extravagant. 2011 federal tax filing   You cannot deduct expenses for meals that are lavish or extravagant. 2011 federal tax filing An expense is not considered lavish or extravagant if it is reasonable based on the facts and circumstances. 2011 federal tax filing 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. 2011 federal tax filing 50% limit on meals. 2011 federal tax filing   You can figure your meals expense using either of the following methods. 2011 federal tax filing Actual cost. 2011 federal tax filing The standard meal allowance. 2011 federal tax filing Both of these methods are explained below. 2011 federal tax filing But, regardless of the method you use, you generally can deduct only 50% of the unreimbursed cost of your meals. 2011 federal tax filing   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. 2011 federal tax filing If you are not reimbursed, the 50% limit applies whether the unreimbursed meal expense is for business travel or business entertainment. 2011 federal tax filing Chapter 2 discusses the 50% Limit in more detail, and chapter 6 discusses accountable and nonaccountable plans. 2011 federal tax filing 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. 2011 federal tax filing If you use this method, you must keep records of your actual cost. 2011 federal tax filing Standard Meal Allowance Generally, you can use the “standard meal allowance” method as an alternative to the actual cost method. 2011 federal tax filing 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. 2011 federal tax filing The set amount varies depending on where and when you travel. 2011 federal tax filing In this publication, “standard meal allowance” refers to the federal rate for M&IE, discussed later under Amount of standard meal allowance . 2011 federal tax filing If you use the standard meal allowance, you still must keep records to prove the time, place, and business purpose of your travel. 2011 federal tax filing See the recordkeeping rules for travel in chapter 5 . 2011 federal tax filing Incidental expenses. 2011 federal tax filing   The term “incidental expenses” means fees and tips given to porters, baggage carriers, hotel staff, and staff on ships. 2011 federal tax filing   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. 2011 federal tax filing Incidental-expenses-only method. 2011 federal tax filing   You can use an optional method (instead of actual cost) for deducting incidental expenses only. 2011 federal tax filing The amount of the deduction is $5 a day. 2011 federal tax filing You can use this method only if you did not pay or incur any meal expenses. 2011 federal tax filing You cannot use this method on any day that you use the standard meal allowance. 2011 federal tax filing This method is subject to the proration rules for partial days. 2011 federal tax filing See Travel for days you depart and return , later in this chapter. 2011 federal tax filing Note. 2011 federal tax filing The incidental-expenses-only method is not subject to the 50% limit discussed below. 2011 federal tax filing Federal employees should refer to the Federal Travel Regulations at www. 2011 federal tax filing gsa. 2011 federal tax filing gov. 2011 federal tax filing 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. 2011 federal tax filing 50% limit may apply. 2011 federal tax filing   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. 2011 federal tax filing 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. 2011 federal tax filing The 50% limit is discussed in more detail in chapter 2, and accountable and nonaccountable plans are discussed in chapter 6. 2011 federal tax filing There is no optional standard lodging amount similar to the standard meal allowance. 2011 federal tax filing Your allowable lodging expense deduction is your actual cost. 2011 federal tax filing Who can use the standard meal allowance. 2011 federal tax filing   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. 2011 federal tax filing Use of the standard meal allowance for other travel. 2011 federal tax filing   You can use the standard meal allowance to figure your meal expenses when you travel in connection with investment and other income-producing property. 2011 federal tax filing You can also use it to figure your meal expenses when you travel for qualifying educational purposes. 2011 federal tax filing You cannot use the standard meal allowance to figure the cost of your meals when you travel for medical or charitable purposes. 2011 federal tax filing Amount of standard meal allowance. 2011 federal tax filing   The standard meal allowance is the federal M&IE rate. 2011 federal tax filing For travel in 2013, the rate for most small localities in the United States is $46 a day. 2011 federal tax filing    Most major cities and many other localities in the United States are designated as high-cost areas, qualifying for higher standard meal allowances. 2011 federal tax filing    You can find this information (organized by state) on the Internet at www. 2011 federal tax filing gsa. 2011 federal tax filing gov/perdiem. 2011 federal tax filing Enter a zip code or select a city and state for the per diem rates for the current fiscal year. 2011 federal tax filing Per diem rates for prior fiscal years are available by using the drop down menu under “Search by State. 2011 federal tax filing ”   Per diem rates are listed by the Federal government's fiscal year which runs from October 1 to September 30. 2011 federal tax filing 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. 2011 federal tax filing   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. 2011 federal tax filing If you work in the transportation industry, however, see Special rate for transportation workers , later. 2011 federal tax filing Standard meal allowance for areas outside the continental United States. 2011 federal tax filing   The standard meal allowance rates above do not apply to travel in Alaska, Hawaii, or any other location outside the continental United States. 2011 federal tax filing The Department of Defense establishes per diem rates for Alaska, Hawaii, Puerto Rico, American Samoa, Guam, Midway, the Northern Mariana Islands, the U. 2011 federal tax filing S. 2011 federal tax filing Virgin Islands, Wake Island, and other non-foreign areas outside the continental United States. 2011 federal tax filing The Department of State establishes per diem rates for all other foreign areas. 2011 federal tax filing    You can access per diem rates for non-foreign areas outside the continental United States at: www. 2011 federal tax filing defensetravel. 2011 federal tax filing dod. 2011 federal tax filing mil/site/perdiemCalc. 2011 federal tax filing cfm. 2011 federal tax filing You can access all other foreign per diem rates at: www. 2011 federal tax filing state. 2011 federal tax filing gov/travel/. 2011 federal tax filing Click on “Travel Per Diem Allowances for Foreign Areas,” under “Foreign Per Diem Rates” to obtain the latest foreign per diem rates. 2011 federal tax filing Special rate for transportation workers. 2011 federal tax filing   You can use a special standard meal allowance if you work in the transportation industry. 2011 federal tax filing 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. 2011 federal tax filing If this applies to you, you can claim a standard meal allowance of $59 a day ($65 for travel outside the continental United States). 2011 federal tax filing   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. 2011 federal tax filing 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. 2011 federal tax filing Travel for days you depart and return. 2011 federal tax filing   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). 2011 federal tax filing You can do so by one of two methods. 2011 federal tax filing Method 1: You can claim 3/4 of the standard meal allowance. 2011 federal tax filing Method 2: You can prorate using any method that you consistently apply and that is in accordance with reasonable business practice. 2011 federal tax filing Example. 2011 federal tax filing Jen is employed in New Orleans as a convention planner. 2011 federal tax filing In March, her employer sent her on a 3-day trip to Washington, DC, to attend a planning seminar. 2011 federal tax filing She left her home in New Orleans at 10 a. 2011 federal tax filing m. 2011 federal tax filing on Wednesday and arrived in Washington, DC, at 5:30 p. 2011 federal tax filing m. 2011 federal tax filing After spending two nights there, she flew back to New Orleans on Friday and arrived back home at 8:00 p. 2011 federal tax filing m. 2011 federal tax filing Jen's employer gave her a flat amount to cover her expenses and included it with her wages. 2011 federal tax filing 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. 2011 federal tax filing Under Method 2, Jen could also use any method that she applies consistently and that is in accordance with reasonable business practice. 2011 federal tax filing 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. 2011 federal tax filing Travel in the United States The following discussion applies to travel in the United States. 2011 federal tax filing For this purpose, the United States includes the 50 states and the District of Columbia. 2011 federal tax filing 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. 2011 federal tax filing See Part of Trip Outside the United States , later. 2011 federal tax filing Trip Primarily for Business You can deduct all of your travel expenses if your trip was entirely business related. 2011 federal tax filing 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. 2011 federal tax filing These expenses include the travel costs of getting to and from your business destination and any business-related expenses at your business destination. 2011 federal tax filing Example. 2011 federal tax filing You work in Atlanta and take a business trip to New Orleans in May. 2011 federal tax filing Your business travel totals 850 miles round trip. 2011 federal tax filing On your way, you stop in Mobile to visit your parents. 2011 federal tax filing You spend $2,120 for the 9 days you are away from home for travel, meals, lodging, and other travel expenses. 2011 federal tax filing If you had not stopped in Mobile, you would have been gone only 6 days, and your total cost would have been $1,820. 2011 federal tax filing You can deduct $1,820 for your trip, including the cost of round-trip transportation to and from New Orleans. 2011 federal tax filing The deduction for your meals is subject to the 50% limit on meals mentioned earlier. 2011 federal tax filing 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. 2011 federal tax filing However, you can deduct any expenses you have while at your destination that are directly related to your business. 2011 federal tax filing 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. 2011 federal tax filing 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. 2011 federal tax filing 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. 2011 federal tax filing For the part of your trip that is inside the United States, use the rules for travel in the United States. 2011 federal tax filing Travel outside the United States does not include travel from one point in the United States to another point in the United States. 2011 federal tax filing The following discussion can help you determine whether your trip was entirely within the United States. 2011 federal tax filing Public transportation. 2011 federal tax filing   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. 2011 federal tax filing 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 . 2011 federal tax filing Example. 2011 federal tax filing You fly from New York to Puerto Rico with a scheduled stop in Miami. 2011 federal tax filing You return to New York nonstop. 2011 federal tax filing 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. 2011 federal tax filing Because there are no scheduled stops between Puerto Rico and New York, all of the return trip is outside the United States. 2011 federal tax filing Private car. 2011 federal tax filing   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. 2011 federal tax filing Example. 2011 federal tax filing You travel by car from Denver to Mexico City and return. 2011 federal tax filing 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. 2011 federal tax filing The rules under Travel Outside the United States apply to your trip from the border to Mexico City and back to the border. 2011 federal tax filing 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. 2011 federal tax filing For this purpose, the United States includes the 50 states and the District of Columbia. 2011 federal tax filing 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. 2011 federal tax filing 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. 2011 federal tax filing Travel entirely for business. 2011 federal tax filing   If you travel outside the United States and you spend the entire time on business activities, you can deduct all of your travel expenses. 2011 federal tax filing Travel considered entirely for business. 2011 federal tax filing   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. 2011 federal tax filing Exception 1 - No substantial control. 2011 federal tax filing   Your trip is considered entirely for business if you did not have substantial control over arranging the trip. 2011 federal tax filing The fact that you control the timing of your trip does not, by itself, mean that you have substantial control over arranging your trip. 2011 federal tax filing   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. 2011 federal tax filing    “Related to your employer” is defined later in chapter 6 under Per Diem and Car Allowances . 2011 federal tax filing   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. 2011 federal tax filing   A self-employed person generally has substantial control over arranging business trips. 2011 federal tax filing Exception 2 - Outside United States no more than a week. 2011 federal tax filing   Your trip is considered entirely for business if you were outside the United States for a week or less, combining business and nonbusiness activities. 2011 federal tax filing One week means 7 consecutive days. 2011 federal tax filing 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. 2011 federal tax filing Example. 2011 federal tax filing You traveled to Brussels primarily for business. 2011 federal tax filing You left Denver on Tuesday and flew to New York. 2011 federal tax filing On Wednesday, you flew from New York to Brussels, arriving the next morning. 2011 federal tax filing On Thursday and Friday, you had business discussions, and from Saturday until Tuesday, you were sightseeing. 2011 federal tax filing You flew back to New York, arriving Wednesday afternoon. 2011 federal tax filing On Thursday, you flew back to Denver. 2011 federal tax filing 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. 2011 federal tax filing This is because the day you depart does not count as a day outside the United States. 2011 federal tax filing You can deduct your cost of the round-trip flight between Denver and Brussels. 2011 federal tax filing You can also deduct the cost of your stay in Brussels for Thursday and Friday while you conducted business. 2011 federal tax filing However, you cannot deduct the cost of your stay in Brussels from Saturday through Tuesday because those days were spent on nonbusiness activities. 2011 federal tax filing Exception 3 - Less than 25% of time on personal activities. 2011 federal tax filing   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. 2011 federal tax filing For this purpose, count both the day your trip began and the day it ended. 2011 federal tax filing Example. 2011 federal tax filing You flew from Seattle to Tokyo, where you spent 14 days on business and 5 days on personal matters. 2011 federal tax filing You then flew back to Seattle. 2011 federal tax filing You spent 1 day flying in each direction. 2011 federal tax filing 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. 2011 federal tax filing 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. 2011 federal tax filing Exception 4 - Vacation not a major consideration. 2011 federal tax filing   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. 2011 federal tax filing 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. 2011 federal tax filing You can only deduct the business portion of your cost of getting to and from your destination. 2011 federal tax filing You must allocate the costs between your business and other activities to determine your deductible amount. 2011 federal tax filing See Travel allocation rules , later. 2011 federal tax filing 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 . 2011 federal tax filing In those cases, you can deduct the total cost of getting to and from your destination. 2011 federal tax filing Travel allocation rules. 2011 federal tax filing   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. 2011 federal tax filing The days you depart from and return to the United States are both counted as days outside the United States. 2011 federal tax filing   To figure the deductible amount of your round-trip travel expenses, use the following fraction. 2011 federal tax filing The numerator (top number) is the total number of business days outside the United States. 2011 federal tax filing The denominator (bottom number) is the total number of business and nonbusiness days of travel. 2011 federal tax filing Counting business days. 2011 federal tax filing   Your business days include transportation days, days your presence was required, days you spent on business, and certain weekends and holidays. 2011 federal tax filing Transportation day. 2011 federal tax filing   Count as a business day any day you spend traveling to or from a business destination. 2011 federal tax filing 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. 2011 federal tax filing Extra days for side trips or nonbusiness activities cannot be counted as business days. 2011 federal tax filing Presence required. 2011 federal tax filing   Count as a business day any day your presence is required at a particular place for a specific business purpose. 2011 federal tax filing Count it as a business day even if you spend most of the day on nonbusiness activities. 2011 federal tax filing Day spent on business. 2011 federal tax filing   If your principal activity during working hours is the pursuit of your trade or business, count the day as a business day. 2011 federal tax filing Also, count as a business day any day you are prevented from working because of circumstances beyond your control. 2011 federal tax filing Certain weekends and holidays. 2011 federal tax filing   Count weekends, holidays, and other necessary standby days as business days if they fall between business days. 2011 federal tax filing 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. 2011 federal tax filing Example 1. 2011 federal tax filing Your tax home is New York City. 2011 federal tax filing You travel to Quebec, where you have a business appointment on Friday. 2011 federal tax filing You have another appointment on the following Monday. 2011 federal tax filing Because your presence was required on both Friday and Monday, they are business days. 2011 federal tax filing Because the weekend is between business days, Saturday and Sunday are counted as business days. 2011 federal tax filing This is true even though you use the weekend for sightseeing, visiting friends, or other nonbusiness activity. 2011 federal tax filing Example 2. 2011 federal tax filing 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. 2011 federal tax filing Nonbusiness activity on the way to or from your business destination. 2011 federal tax filing   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. 2011 federal tax filing   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. 2011 federal tax filing   You determine the nonbusiness portion of that expense by multiplying it by a fraction. 2011 federal tax filing 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. 2011 federal tax filing Example. 2011 federal tax filing You live in New York. 2011 federal tax filing On May 4 you flew to Paris to attend a business conference that began on May 5. 2011 federal tax filing The conference ended at noon on May 14. 2011 federal tax filing 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. 2011 federal tax filing The primary purpose for the trip was to attend the conference. 2011 federal tax filing If you had not stopped in Dublin, you would have arrived home the evening of May 14. 2011 federal tax filing You do not meet any of the exceptions that would allow you to consider your travel entirely for business. 2011 federal tax filing May 4 through May 14 (11 days) are business days and May 15 through May 21 (7 days) are nonbusiness days. 2011 federal tax filing You can deduct the cost of your meals (subject to the 50% limit), lodging, and other business-related travel expenses while in Paris. 2011 federal tax filing You cannot deduct your expenses while in Dublin. 2011 federal tax filing You also cannot deduct 7/18 of what it would have cost you to travel round-trip between New York and Dublin. 2011 federal tax filing 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. 2011 federal tax filing Round-trip airfare from New York to Dublin would have been $1,250. 2011 federal tax filing 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). 2011 federal tax filing Your deductible air travel expense is $1,364 ($1,850 − $486). 2011 federal tax filing Nonbusiness activity at, near, or beyond business destination. 2011 federal tax filing   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. 2011 federal tax filing   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. 2011 federal tax filing   You determine the nonbusiness portion of that expense by multiplying it by a fraction. 2011 federal tax filing 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. 2011 federal tax filing   None of your travel expenses for nonbusiness activities at, near, or beyond your business destination are deductible. 2011 federal tax filing Example. 2011 federal tax filing 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. 2011 federal tax filing You cannot deduct any part of the cost of your trip from Paris to Venice and return to Paris. 2011 federal tax filing In addition, you cannot deduct 7/18 of the airfare and other expenses from New York to Paris and back to New York. 2011 federal tax filing 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. 2011 federal tax filing (Assume these expenses total $4,939. 2011 federal tax filing ) 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. 2011 federal tax filing Other methods. 2011 federal tax filing   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. 2011 federal tax filing 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. 2011 federal tax filing 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. 2011 federal tax filing Example. 2011 federal tax filing The university from which you graduated has a continuing education program for members of its alumni association. 2011 federal tax filing 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. 2011 federal tax filing However, none of the conferences are directed toward specific occupations or professions. 2011 federal tax filing It is up to each participant to seek out specialists and organizational settings appropriate to his or her occupational interests. 2011 federal tax filing 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. 2011 federal tax filing These sessions are composed of a variety of activities including workshops, mini-lectures, role playing, skill development, and exercises. 2011 federal tax filing Professional conference directors schedule and conduct the sessions. 2011 federal tax filing Participants can choose those sessions they wish to attend. 2011 federal tax filing You can participate in this program since you are a member of the alumni association. 2011 federal tax filing You and your family take one of the trips. 2011 federal tax filing You spend about 2 hours at each of the planned sessions. 2011 federal tax filing The rest of the time you go touring and sightseeing with your family. 2011 federal tax filing The trip lasts less than 1 week. 2011 federal tax filing Your travel expenses for the trip are not deductible since the trip was primarily a vacation. 2011 federal tax filing 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. 2011 federal tax filing These expenses should be specifically stated in your records to ensure proper allocation of your deductible business expenses. 2011 federal tax filing 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. 2011 federal tax filing The limit is twice the highest federal per diem rate allowable at the time of your travel. 2011 federal tax filing (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. 2011 federal tax filing ) Daily limit on luxury water travel. 2011 federal tax filing   The highest federal per diem rate allowed and the daily limit for luxury water travel in 2013 is shown in the following table. 2011 federal tax filing   2013 Dates Highest Federal Per Diem Daily Limit on Luxury Water Travel   Jan. 2011 federal tax filing 1 – Mar. 2011 federal tax filing 31 $367 $734   Apr. 2011 federal tax filing 1 – June 30 312 624   July 1 – Aug. 2011 federal tax filing 31 310 620   Sept. 2011 federal tax filing 1 – Sept. 2011 federal tax filing 30 366 732   Oct. 2011 federal tax filing 1 – Dec. 2011 federal tax filing 31 374 748 Example. 2011 federal tax filing Caroline, a travel agent, traveled by ocean liner from New York to London, England, on business in May. 2011 federal tax filing Her expense for the 6-day cruise was $5,200. 2011 federal tax filing Caroline's deduction for the cruise cannot exceed $3,744 (6 days × $624 daily limit). 2011 federal tax filing Meals and entertainment. 2011 federal tax filing   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. 2011 federal tax filing For a discussion of the 50% Limit , see chapter 2. 2011 federal tax filing Example. 2011 federal tax filing In the previous example, Caroline's luxury water travel had a total cost of $5,200. 2011 federal tax filing Of that amount, $3,700 was separately stated as meals and entertainment. 2011 federal tax filing Caroline, who is self-employed, is not reimbursed for any of her travel expenses. 2011 federal tax filing Caroline figures her deductible travel expenses as follows. 2011 federal tax filing Meals and entertainment $3,700   50% limit × . 2011 federal tax filing 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. 2011 federal tax filing Not separately stated. 2011 federal tax filing   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. 2011 federal tax filing 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. 2011 federal tax filing See Cruise Ships under Conventions. 2011 federal tax filing Conventions You can deduct your travel expenses when you attend a convention if you can show that your attendance benefits your trade or business. 2011 federal tax filing You cannot deduct the travel expenses for your family. 2011 federal tax filing If the convention is for investment, political, social, or other purposes unrelated to your trade or business, you cannot deduct the expenses. 2011 federal tax filing Your appointment or election as a delegate does not, in itself, determine whether you can deduct travel expenses. 2011 federal tax filing You can deduct your travel expenses only if your attendance is connected to your own trade or business. 2011 federal tax filing Convention agenda. 2011 federal tax filing   The convention agenda or program generally shows the purpose of the convention. 2011 federal tax filing 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. 2011 federal tax filing 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. 2011 federal tax filing 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. 2011 federal tax filing See Reasonableness test , later. 2011 federal tax filing 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 . 2011 federal tax filing North American area. 2011 federal tax filing   The North American area includes the following locations. 2011 federal tax filing 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. 2011 federal tax filing S. 2011 federal tax filing Virgin Islands Jamaica Wake Island Jarvis Island   The North American area also includes U. 2011 federal tax filing S. 2011 federal tax filing islands, cays, and reefs that are possessions of the United States and not part of the fifty states or the District of Columbia. 2011 federal tax filing Reasonableness test. 2011 federal tax filing   The following factors are taken into account to determine if it was reasonable to hold the meeting outside the North American area. 2011 federal tax filing The purpose of the meeting and the activities taking place at the meeting. 2011 federal tax filing The purposes and activities of the sponsoring organizations or groups. 2011 federal tax filing 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. 2011 federal tax filing Other relevant factors you may present. 2011 federal tax filing 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. 2011 federal tax filing All ships that sail are considered cruise ships. 2011 federal tax filing You can deduct these expenses only if all of the following requirements are met. 2011 federal tax filing The convention, seminar, or meeting is directly related to your trade or business. 2011 federal tax filing The cruise ship is a vessel registered in the United States. 2011 federal tax filing All of the cruise ship's ports of call are in the United States or in possessions of the United States. 2011 federal tax filing 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. 2011 federal tax filing 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. 2011 federal tax filing Prev  Up  Next   Home   More Online Publications
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New IRS Video Helps Same-Sex Couples; Joins Extensive IRS Library Of Online Tax Tips

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IRS YouTube Video:

Tax Information About Same-Sex Marriage: English / Spanish / ASL

IR-2014-22, March 6, 2014

WASHINGTON — The Internal Revenue Service released a new YouTube video designed to provide useful tax tips to married same-sex couples.

The video is the latest addition to an online  library featuring short IRS instructional videos covering  more than 100 topics ranging from tips for victims of identity theft to taking advantage of the new simplified home office deduction. These videos have been viewed more than seven million times.

The new video, less than two minutes long, is available in English, Spanish and American Sign Language and can be accessed via IRS.gov. It joins an array of online products, including answers to frequently-asked questions, designed to help same-sex couples file their federal income tax returns.

Following last summer’s Supreme Court decision invalidating a key provision of the Defense of Marriage Act, the IRS ruled that same-sex couples, legally married in jurisdictions that recognize their marriages, are now treated as married for federal tax purposes. The ruling applies to all federal tax provisions where marriage is a factor, including filing status, claiming personal and dependency exemptions, taking the standard deduction, employee benefits, contributing to an IRA and claiming the earned income tax credit or child tax credit.

Visit IRS.gov to access these and other helpful tax resources.

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Page Last Reviewed or Updated: 07-Mar-2014

The 2011 Federal Tax Filing

2011 federal tax filing Index A Acknowledgment, Acknowledgment. 2011 federal tax filing Adoption expenses, Personal Expenses Airplanes, donations of, Cars, Boats, and Airplanes Appraisal fees, Appraisal Fees Assistance (see Tax help) Athletic events, Athletic events. 2011 federal tax filing B Bargain sales, Bargain Sales Blood donated, Value of Time or Services Boats, donations of, Cars, Boats, and Airplanes Boats, fair market value, Cars, boats, and airplanes. 2011 federal tax filing C Canadian charity, Canadian charities. 2011 federal tax filing Capital gain property, Capital Gain Property Car expenses, Car expenses. 2011 federal tax filing , Car expenses. 2011 federal tax filing Carryovers, Carryovers Cars, donations of, Cars, Boats, and Airplanes Cash contributions, records to keep, Cash Contributions Charity benefit events, Charity benefit events. 2011 federal tax filing Church deacon, Church deacon. 2011 federal tax filing Clothing Fair market value of, Used clothing. 2011 federal tax filing Conservation contribution, Special 50% Limit for Qualified Conservation Contributions Contributions from which you benefit, Contributions From Which You Benefit, Contributions From Which You Benefit Contributions of property, Contributions of Property Contributions subject to special rules Car, boat, or airplane, 1098–C, Contributions Subject to Special Rules Clothing, Contributions Subject to Special Rules Fractional interest in tangible personal property, Contributions Subject to Special Rules Future interest in tangible personal property, Contributions Subject to Special Rules Household items, Contributions Subject to Special Rules Inventory from your business, Contributions Subject to Special Rules Partial interest in property, Contributions Subject to Special Rules Patent or other intellectual property, Contributions Subject to Special Rules Property subject to a debt, Contributions Subject to Special Rules Qualified conservation contribution, Contributions Subject to Special Rules Taxidermy property, Contributions Subject to Special Rules Contributions to nonqualified organizations Foreign organizations, Contributions to Nonqualified Organizations Contributions you can deduct, Contributions You Can Deduct Conventions of a qualified organization, Conventions. 2011 federal tax filing D Daily allowance (per diem) from a charitable organization, Daily allowance (per diem). 2011 federal tax filing Deduction limits, Limits on Deductions Determining fair market value, Determining Fair Market Value Disaster relief, Reminders Donor-advised funds, Contributions to Donor-Advised Funds E Easement, Building in registered historic district. 2011 federal tax filing F Farmer, Qualified farmer or rancher. 2011 federal tax filing Food inventory, Food Inventory Foreign organizations Canadian, Canadian charities. 2011 federal tax filing Israeli, Israeli charities. 2011 federal tax filing Mexican, Mexican charities. 2011 federal tax filing Form 8282, Form 8282. 2011 federal tax filing 8283, Total deduction over $500. 2011 federal tax filing Foster parents, Foster parents. 2011 federal tax filing Free tax services, Free help with your tax return. 2011 federal tax filing Future interests in property, Future Interest in Tangible Personal Property H Help (see Tax help) Historic building, Building in registered historic district. 2011 federal tax filing Household items Fair market value of, Household items. 2011 federal tax filing How to report, How To Report Noncash contributions, Reporting expenses for student living with you. 2011 federal tax filing I Introduction, Introduction Inventory, Food Inventory Israeli charity, Israeli charities. 2011 federal tax filing L Legislation, influencing, Contributions From Which You Benefit Limit on itemized deductions, What's New Limits on deductions, Limits on Deductions 20% limit, 20% Limit 30% limit, 30% Limit 50% limit, 50% Limit Calculation, How To Figure Your Deduction When Limits Apply Capital gain property, Special 30% Limit for Capital Gain Property Qualified conservation contributions, Special 50% Limit for Qualified Conservation Contributions M Meals, Personal Expenses Membership fees or dues, Membership fees or dues. 2011 federal tax filing Mexican charity, Mexican charities. 2011 federal tax filing Motor vehicles, donations of, Cars, Boats, and Airplanes Motor vehicles, fair market value, Cars, boats, and airplanes. 2011 federal tax filing N Noncash contributions, Noncash Contributions How to report, Reporting expenses for student living with you. 2011 federal tax filing Records to keep, Noncash Contributions Nondeductible contributions, Contributions You Cannot Deduct O Ordinary income property, Ordinary Income Property Out-of-pocket expenses, Out-of-pocket expenses. 2011 federal tax filing Out-of-pocket expenses in giving services, Out-of-Pocket Expenses in Giving Services P Payroll deductions, Payroll deductions. 2011 federal tax filing , Payroll deductions. 2011 federal tax filing Penalty, valuation overstatement, Penalty Personal expenses, Personal Expenses Private foundation, 50% Limit Organizations Private nonoperating foundation, Contributions to private nonoperating foundations. 2011 federal tax filing , 50% Limit Organizations Private operating foundation, 50% Limit Organizations Property Bargain sales, Bargain Sales Basis, Giving Property That Has Decreased in Value Capital gain, Capital Gain Property Capital gain election, Capital gain property election. 2011 federal tax filing Decreased in value, Giving Property That Has Decreased in Value Future interests, Future Interest in Tangible Personal Property Increased in value, Giving Property That Has Increased in Value Inventory, Food Inventory Ordinary income, Ordinary Income Property Unrelated use, Tangible personal property put to unrelated use. 2011 federal tax filing Publications (see Tax help) Q Qualified charitable distributions, Qualified Charitable Distributions Qualified conservation contribution, Special 50% Limit for Qualified Conservation Contributions Qualified organizations Foreign qualified organizations Canadian, Organizations That Qualify To Receive Deductible Contributions Israeli, Organizations That Qualify To Receive Deductible Contributions Mexican, Organizations That Qualify To Receive Deductible Contributions Types, Organizations That Qualify To Receive Deductible Contributions R Raffle or bingo, Contributions From Which You Benefit Recapture No exempt use, Recapture if no exempt use. 2011 federal tax filing Recapture of deduction of fractional interest in tangible personal property Additional tax, Recapture of deduction. 2011 federal tax filing Records to keep, Records To Keep Reminders Disaster relief, Reminders Reporting, How To Report Retirement home, Contributions From Which You Benefit S Services, value of, Value of Time or Services Split-dollar insurance arrangements, Contributions From Which You Benefit Student, Mutual exchange 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