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2011 Irs Form 1040

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2011 Irs Form 1040

2011 irs form 1040 Publication 551 - Introductory Material Table of Contents What's New Reminder IntroductionOrdering forms and publications. 2011 irs form 1040 Tax questions. 2011 irs form 1040 Useful Items - You may want to see: What's New Property acquired from a decedent who died in 2010. 2011 irs form 1040  Property acquired from a decedent dying in 2010 will no longer have an automatic increase in basis. 2011 irs form 1040 See Publication 4895, Tax Treatment of Property Acquired From a Decedent Dying in 2010, for details. 2011 irs form 1040 Reminder Photographs of missing children. 2011 irs form 1040  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 2011 irs form 1040 Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 2011 irs form 1040 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. 2011 irs form 1040 Introduction Basis is the amount of your investment in property for tax purposes. 2011 irs form 1040 Use the basis of property to figure depreciation, amortization, depletion, and casualty losses. 2011 irs form 1040 Also use it to figure gain or loss on the sale or other disposition of property. 2011 irs form 1040 You must keep accurate records of all items that affect the basis of property so you can make these computations. 2011 irs form 1040 This publication is divided into the following sections. 2011 irs form 1040 Cost Basis Adjusted Basis Basis Other Than Cost The basis of property you buy is usually its cost. 2011 irs form 1040 You may also have to capitalize (add to basis) certain other costs related to buying or producing the property. 2011 irs form 1040 Your original basis in property is adjusted (increased or decreased) by certain events. 2011 irs form 1040 If you make improvements to the property, increase your basis. 2011 irs form 1040 If you take deductions for depreciation or casualty losses, reduce your basis. 2011 irs form 1040 You cannot determine your basis in some assets by cost. 2011 irs form 1040 This includes property you receive as a gift or inheritance. 2011 irs form 1040 It also applies to property received in an involuntary conversion and certain other circumstances. 2011 irs form 1040 Comments and suggestions. 2011 irs form 1040   We welcome your comments about this publication and your suggestions for future editions. 2011 irs form 1040   You can write to us at the following address: Internal Revenue Service Business Forms and Publications Branch SE:W:CAR:MP:T:B 1111 Constitution Ave. 2011 irs form 1040 NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 2011 irs form 1040 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2011 irs form 1040   You can email us at taxforms@irs. 2011 irs form 1040 gov. 2011 irs form 1040 Please put “Publications Comment” on the subject line. 2011 irs form 1040 You can also send us comments from www. 2011 irs form 1040 irs. 2011 irs form 1040 gov/formspubs/, select “Comment on Tax Forms and Publications” under “Information about. 2011 irs form 1040 ”   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. 2011 irs form 1040 Ordering forms and publications. 2011 irs form 1040   Visit www. 2011 irs form 1040 irs. 2011 irs form 1040 gov/formspubs to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 business days after your request is received. 2011 irs form 1040  Internal Revenue Service  1201 N. 2011 irs form 1040 Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 2011 irs form 1040   If you have a tax question, visit IRS. 2011 irs form 1040 gov or call 1-800-829-1040. 2011 irs form 1040 We cannot answer tax questions sent to either of the above addresses. 2011 irs form 1040 Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 523 Selling Your Home 525 Taxable and Nontaxable Income 527 Residential Rental Property 530 Tax Information for First-Time Homeowners 535 Business Expenses 537 Installment Sales 544 Sales and Other Dispositions of Assets 550 Investment Income and Expenses 559 Survivors, Executors, and Administrators 587 Business Use of Your Home 946 How To Depreciate Property Form (and Instructions) 706 United States Estate (and Generation-Skipping Transfer) Tax Return 706-A United States Additional Estate Tax Return 8594 Asset Acquisition Statement See How To Get Tax Help near the end of this publication for information about getting publications and forms. 2011 irs form 1040 Prev  Up  Next   Home   More Online Publications
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The 2011 Irs Form 1040

2011 irs form 1040 5. 2011 irs form 1040   Recordkeeping Table of Contents How To Prove ExpensesWhat Are Adequate Records? What If I Have Incomplete Records? Separating and Combining Expenses How Long To Keep Records and Receipts Examples of Records If you deduct travel, entertainment, gift, or transportation expenses, you must be able to prove (substantiate) certain elements of expense. 2011 irs form 1040 This chapter discusses the records you need to keep to prove these expenses. 2011 irs form 1040 If you keep timely and accurate records, you will have support to show the IRS if your tax return is ever examined. 2011 irs form 1040 You will also have proof of expenses that your employer may require if you are reimbursed under an accountable plan. 2011 irs form 1040 These plans are discussed in chapter 6 under Reimbursements . 2011 irs form 1040 How To Prove Expenses Table 5-1 is a summary of records you need to prove each expense discussed in this publication. 2011 irs form 1040 You must be able to prove the elements listed across the top portion of the chart. 2011 irs form 1040 You prove them by having the information and receipts (where needed) for the expenses listed in the first column. 2011 irs form 1040 You cannot deduct amounts that you approximate or estimate. 2011 irs form 1040 You should keep adequate records to prove your expenses or have sufficient evidence that will support your own statement. 2011 irs form 1040 You must generally prepare a written record for it to be considered adequate. 2011 irs form 1040 This is because written evidence is more reliable than oral evidence alone. 2011 irs form 1040 However, if you prepare a record on a computer, it is considered an adequate record. 2011 irs form 1040 What Are Adequate Records? You should keep the proof you need in an account book, diary, log, statement of expense, trip sheets, or similar record. 2011 irs form 1040 You should also keep documentary evidence that, together with your record, will support each element of an expense. 2011 irs form 1040 Documentary evidence. 2011 irs form 1040   You generally must have documentary evidence, such as receipts, canceled checks, or bills, to support your expenses. 2011 irs form 1040 Exception. 2011 irs form 1040   Documentary evidence is not needed if any of the following conditions apply. 2011 irs form 1040 You have meals or lodging expenses while traveling away from home for which you account to your employer under an accountable plan, and you use a per diem allowance method that includes meals and/or lodging. 2011 irs form 1040 ( Accountable plans and per diem allowances are discussed in chapter 6. 2011 irs form 1040 ) Your expense, other than lodging, is less than $75. 2011 irs form 1040 You have a transportation expense for which a receipt is not readily available. 2011 irs form 1040 Adequate evidence. 2011 irs form 1040   Documentary evidence ordinarily will be considered adequate if it shows the amount, date, place, and essential character of the expense. 2011 irs form 1040   For example, a hotel receipt is enough to support expenses for business travel if it has all of the following information. 2011 irs form 1040 The name and location of the hotel. 2011 irs form 1040 The dates you stayed there. 2011 irs form 1040 Separate amounts for charges such as lodging, meals, and telephone calls. 2011 irs form 1040   A restaurant receipt is enough to prove an expense for a business meal if it has all of the following information. 2011 irs form 1040 The name and location of the restaurant. 2011 irs form 1040 The number of people served. 2011 irs form 1040 The date and amount of the expense. 2011 irs form 1040 If a charge is made for items other than food and beverages, the receipt must show that this is the case. 2011 irs form 1040 Canceled check. 2011 irs form 1040   A canceled check, together with a bill from the payee, ordinarily establishes the cost. 2011 irs form 1040 However, a canceled check by itself does not prove a business expense without other evidence to show that it was for a business purpose. 2011 irs form 1040 Duplicate information. 2011 irs form 1040   You do not have to record information in your account book or other record that duplicates information shown on a receipt as long as your records and receipts complement each other in an orderly manner. 2011 irs form 1040   You do not have to record amounts your employer pays directly for any ticket or other travel item. 2011 irs form 1040 However, if you charge these items to your employer, through a credit card or otherwise, you must keep a record of the amounts you spend. 2011 irs form 1040 Timely-kept records. 2011 irs form 1040   You should record the elements of an expense or of a business use at or near the time of the expense or use and support it with sufficient documentary evidence. 2011 irs form 1040 A timely-kept record has more value than a statement prepared later when generally there is a lack of accurate recall. 2011 irs form 1040   You do not need to write down the elements of every expense on the day of the expense. 2011 irs form 1040 If you maintain a log on a weekly basis that accounts for use during the week, the log is considered a timely-kept record. 2011 irs form 1040   If you give your employer, client, or customer an expense account statement, it can also be considered a timely-kept record. 2011 irs form 1040 This is true if you copy it from your account book, diary, log, statement of expense, trip sheets, or similar record. 2011 irs form 1040 Proving business purpose. 2011 irs form 1040   You must generally provide a written statement of the business purpose of an expense. 2011 irs form 1040 However, the degree of proof varies according to the circumstances in each case. 2011 irs form 1040 If the business purpose of an expense is clear from the surrounding circumstances, then you do not need to give a written explanation. 2011 irs form 1040 Example. 2011 irs form 1040 If you are a sales representative who calls on customers on an established sales route, you do not have to give a written explanation of the business purpose for traveling that route. 2011 irs form 1040 You can satisfy the requirements by recording the length of the delivery route once, the date of each trip at or near the time of the trips, and the total miles you drove the car during the tax year. 2011 irs form 1040 You could also establish the date of each trip with a receipt, record of delivery, or other documentary evidence. 2011 irs form 1040 Confidential information. 2011 irs form 1040   You do not need to put confidential information relating to an element of a deductible expense (such as the place, business purpose, or business relationship) in your account book, diary, or other record. 2011 irs form 1040 However, you do have to record the information elsewhere at or near the time of the expense and have it available to fully prove that element of the expense. 2011 irs form 1040 What If I Have Incomplete Records? If you do not have complete records to prove an element of an expense, then you must prove the element with: Your own written or oral statement containing specific information about the element, and Other supporting evidence that is sufficient to establish the element. 2011 irs form 1040 If the element is the description of a gift, or the cost, time, place, or date of an expense, the supporting evidence must be either direct evidence or documentary evidence. 2011 irs form 1040 Direct evidence can be written statements or the oral testimony of your guests or other witnesses setting forth detailed information about the element. 2011 irs form 1040 Documentary evidence can be receipts, paid bills, or similar evidence. 2011 irs form 1040 If the element is either the business relationship of your guests or the business purpose of the amount spent, the supporting evidence can be circumstantial rather than direct. 2011 irs form 1040 For example, the nature of your work, such as making deliveries, provides circumstantial evidence of the use of your car for business purposes. 2011 irs form 1040 Invoices of deliveries establish when you used the car for business. 2011 irs form 1040 Table 5-1. 2011 irs form 1040 How To Prove Certain Business Expenses IF you have expenses for . 2011 irs form 1040 . 2011 irs form 1040 THEN you must keep records that show details of the following elements . 2011 irs form 1040 . 2011 irs form 1040 . 2011 irs form 1040   Amount Time Place or  Description Business Purpose Business Relationship Travel Cost of each separate expense for travel, lodging, and meals. 2011 irs form 1040 Incidental expenses may be totaled in reasonable categories such as taxis, fees and tips, etc. 2011 irs form 1040 Dates you left and returned for each trip and number of days spent on business. 2011 irs form 1040 Destination or area of your travel (name of city, town, or other designation). 2011 irs form 1040 Purpose: Business purpose for the expense or the business benefit gained or expected to be gained. 2011 irs form 1040    Relationship: N/A Entertainment Cost of each separate expense. 2011 irs form 1040 Incidental expenses such as taxis, telephones, etc. 2011 irs form 1040 , may be totaled on a daily basis. 2011 irs form 1040 Date of entertainment. 2011 irs form 1040 (Also see Business Purpose. 2011 irs form 1040 ) Name and address or location of place of entertainment. 2011 irs form 1040 Type of entertainment if not otherwise apparent. 2011 irs form 1040 (Also see Business Purpose. 2011 irs form 1040 ) Purpose: Business purpose for the expense or the business benefit gained or expected to be gained. 2011 irs form 1040  For entertainment, the nature of the business discussion or activity. 2011 irs form 1040 If the entertainment was directly before or after a business discussion: the date, place, nature, and duration of the business discussion, and the identities of the persons who took part in both the business discussion and the entertainment activity. 2011 irs form 1040    Relationship: Occupations or other information (such as names, titles, or other designations) about the recipients that shows their business relationship to you. 2011 irs form 1040  For entertainment, you must also prove that you or your employee was present if the entertainment was a business meal. 2011 irs form 1040 Gifts Cost of the gift. 2011 irs form 1040 Date of the gift. 2011 irs form 1040 Description of the gift. 2011 irs form 1040   Transportation Cost of each separate expense. 2011 irs form 1040 For car expenses, the cost of the car and any improvements, the date you started using it for business, the mileage for each business use, and the total miles for the year. 2011 irs form 1040 Date of the expense. 2011 irs form 1040 For car expenses, the date of the use of the car. 2011 irs form 1040 Your business destination. 2011 irs form 1040 Purpose: Business purpose for the expense. 2011 irs form 1040    Relationship: N/A Sampling. 2011 irs form 1040   You can keep an adequate record for parts of a tax year and use that record to prove the amount of business or investment use for the entire year. 2011 irs form 1040 You must demonstrate by other evidence that the periods for which an adequate record is kept are representative of the use throughout the tax year. 2011 irs form 1040 Example. 2011 irs form 1040 You use your car to visit the offices of clients, meet with suppliers and other subcontractors, and pick up and deliver items to clients. 2011 irs form 1040 There is no other business use of the car, but you and your family use the car for personal purposes. 2011 irs form 1040 You keep adequate records during the first week of each month that show that 75% of the use of the car is for business. 2011 irs form 1040 Invoices and bills show that your business use continues at the same rate during the later weeks of each month. 2011 irs form 1040 Your weekly records are representative of the use of the car each month and are sufficient evidence to support the percentage of business use for the year. 2011 irs form 1040 Exceptional circumstances. 2011 irs form 1040   You can satisfy the substantiation requirements with other evidence if, because of the nature of the situation in which an expense is made, you cannot get a receipt. 2011 irs form 1040 This applies if all the following are true. 2011 irs form 1040 You were unable to obtain evidence for an element of the expense or use that completely satisfies the requirements explained earlier under What Are Adequate Records . 2011 irs form 1040 You are unable to obtain evidence for an element that completely satisfies the two rules listed earlier under What If I Have Incomplete Records . 2011 irs form 1040 You have presented other evidence for the element that is the best proof possible under the circumstances. 2011 irs form 1040 Destroyed records. 2011 irs form 1040   If you cannot produce a receipt because of reasons beyond your control, you can prove a deduction by reconstructing your records or expenses. 2011 irs form 1040 Reasons beyond your control include fire, flood, and other casualties. 2011 irs form 1040    Table 5-2. 2011 irs form 1040 Daily Business Mileage and Expense Log Name:       Odometer Readings Expenses Date Destination  (City, Town, or Area) Business Purpose Start Stop Miles  this trip Type  (Gas, oil, tolls, etc. 2011 irs form 1040 ) Amount                                                                                                                   Weekly  Total             Total Year-to-Date             Separating and Combining Expenses This section explains when expenses must be kept separate and when expenses can be combined. 2011 irs form 1040 Separating expenses. 2011 irs form 1040   Each separate payment is generally considered a separate expense. 2011 irs form 1040 For example, if you entertain a customer or client at dinner and then go to the theater, the dinner expense and the cost of the theater tickets are two separate expenses. 2011 irs form 1040 You must record them separately in your records. 2011 irs form 1040 Season or series tickets. 2011 irs form 1040   If you buy season or series tickets for business use, you must treat each ticket in the series as a separate item. 2011 irs form 1040 To determine the cost of individual tickets, divide the total cost (but not more than face value) by the number of games or performances in the series. 2011 irs form 1040 You must keep records to show whether you use each ticket as a gift or entertainment. 2011 irs form 1040 Also, you must be able to prove the cost of nonluxury box seat tickets if you rent a skybox or other private luxury box for more than one event. 2011 irs form 1040 See Entertainment tickets in chapter 2. 2011 irs form 1040 Combining items. 2011 irs form 1040   You can make one daily entry in your record for reasonable categories of expenses. 2011 irs form 1040 Examples are taxi fares, telephone calls, or other incidental travel costs. 2011 irs form 1040 Meals should be in a separate category. 2011 irs form 1040 You can include tips for meal-related services with the costs of the meals. 2011 irs form 1040   Expenses of a similar nature occurring during the course of a single event are considered a single expense. 2011 irs form 1040 For example, if during entertainment at a cocktail lounge, you pay separately for each serving of refreshments, the total expense for the refreshments is treated as a single expense. 2011 irs form 1040 Car expenses. 2011 irs form 1040   You can account for several uses of your car that can be considered part of a single use, such as a round trip or uninterrupted business use, with a single record. 2011 irs form 1040 Minimal personal use, such as a stop for lunch on the way between two business stops, is not an interruption of business use. 2011 irs form 1040 Example. 2011 irs form 1040 You make deliveries at several different locations on a route that begins and ends at your employer's business premises and that includes a stop at the business premises between two deliveries. 2011 irs form 1040 You can account for these using a single record of miles driven. 2011 irs form 1040 Gift expenses. 2011 irs form 1040   You do not always have to record the name of each recipient of a gift. 2011 irs form 1040 A general listing will be enough if it is evident that you are not trying to avoid the $25 annual limit on the amount you can deduct for gifts to any one person. 2011 irs form 1040 For example, if you buy a large number of tickets to local high school basketball games and give one or two tickets to each of many customers, it is usually enough to record a general description of the recipients. 2011 irs form 1040 Allocating total cost. 2011 irs form 1040   If you can prove the total cost of travel or entertainment but you cannot prove how much it cost for each person who participated in the event, you may have to allocate the total cost among you and your guests on a pro rata basis. 2011 irs form 1040 To do so, you must establish the number of persons who participated in the event. 2011 irs form 1040   An allocation would be needed, for example, if you did not have a business relationship with all of your guests. 2011 irs form 1040 See Allocating between business and nonbusiness in chapter 2. 2011 irs form 1040 If your return is examined. 2011 irs form 1040    If your return is examined, you may have to provide additional information to the IRS. 2011 irs form 1040 This information could be needed to clarify or to establish the accuracy or reliability of information contained in your records, statements, testimony, or documentary evidence before a deduction is allowed. 2011 irs form 1040    THIS IS NOT AN OFFICIAL INTERNAL REVENUE FORM Table 5-3. 2011 irs form 1040 Weekly Traveling Expense and Entertainment Record From: To: Name: Expenses Sunday Monday Tuesday Wednesday Thursday Friday Saturday Total 1. 2011 irs form 1040 Travel Expenses: Airlines                                 Excess Baggage                                 Bus – Train                                 Cab and Limousine                                 Tips                                 Porter                                 2. 2011 irs form 1040 Meals and Lodging:  Breakfast                                 Lunch                                 Dinner                                 Hotel and Motel  (Detail in Schedule B)                                 3. 2011 irs form 1040 Entertainment  (Detail in Schedule C)                                 4. 2011 irs form 1040 Other Expenses:  Postage                                 Telephone & Telegraph                                 Stationery & Printing                                 Stenographer                                 Sample Room                                 Advertising                                 Assistant(s)                                 Trade Shows                                 5. 2011 irs form 1040 Car Expenses: (List all car expenses - the division between business and personal expenses may be made at the end of the year. 2011 irs form 1040 ) (Detail mileage in Schedule A. 2011 irs form 1040 ) Gas, oil, lube, wash                                 Repairs, parts                                 Tires, supplies                                 Parking fees, tolls                                 6. 2011 irs form 1040 Other (Identify)                                 Total                                 Note: Attach receipted bills for (1) ALL lodging and (2) any other expenses of $75. 2011 irs form 1040 00 or more. 2011 irs form 1040 Schedule A – Car Mileage: End                 Start                 Total                 Business Mileage                 Schedule B – Lodging Hotel or Motel Name                 City                 Schedule C – Entertainment Date Item Place Amount Business Purpose Business Relationship                                             WEEKLY REIMBURSEMENTS:     Travel and transportation expenses     Other reimbursements     TOTAL   How Long To Keep Records and Receipts You must keep records as long as they may be needed for the administration of any provision of the Internal Revenue Code. 2011 irs form 1040 Generally, this means you must keep records that support your deduction (or an item of income) for 3 years from the date you file the income tax return on which the deduction is claimed. 2011 irs form 1040 A return filed early is considered filed on the due date. 2011 irs form 1040 For a more complete explanation of how long to keep records, see Publication 583, Starting a Business and Keeping Records. 2011 irs form 1040 You must keep records of the business use of your car for each year of the recovery period. 2011 irs form 1040 See More-than-50%-use test in chapter 4 under Depreciation Deduction. 2011 irs form 1040 Reimbursed for expenses. 2011 irs form 1040   Employees who give their records and documentation to their employers and are reimbursed for their expenses generally do not have to keep copies of this information. 2011 irs form 1040 However, you may have to prove your expenses if any of the following conditions apply. 2011 irs form 1040 You claim deductions for expenses that are more than reimbursements. 2011 irs form 1040 Your expenses are reimbursed under a nonaccountable plan. 2011 irs form 1040 Your employer does not use adequate accounting procedures to verify expense accounts. 2011 irs form 1040 You are related to your employer as defined under Per Diem and Car Allowances , in chapter 6. 2011 irs form 1040 Reimbursements , adequate accounting , and nonaccountable plans are discussed in chapter 6. 2011 irs form 1040 Examples of Records Table 5-2 and Table 5-3 are examples of worksheets which can be used for tracking business expenses. 2011 irs form 1040 Prev  Up  Next   Home   More Online Publications