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Can I Still File My 2010 Taxes Online

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Can I Still File My 2010 Taxes Online

Can i still file my 2010 taxes online 26. Can i still file my 2010 taxes online   Gastos de Automóvil y Otros Gastos de Negocio del Empleado Table of Contents Qué Hay de Nuevo Introduction Useful Items - You may want to see: Gastos de ViajeViajes Lejos de Su Domicilio Domicilio Tributario Trabajo o Asignación Temporal ¿Qué Gastos de Viaje se Pueden Deducir? Viajes en los Estados Unidos Viajes Fuera de los Estados Unidos Convenciones Gastos de EntretenimientoLímite del 50% ¿Qué Gastos de Entretenimiento se Pueden Deducir? ¿Qué Gastos de Entretenimiento no se Pueden Deducir? Gastos por Regalos Gastos de TransportePersonal en Reserva de las Fuerzas Armadas. Can i still file my 2010 taxes online Cargos de estacionamiento. Can i still file my 2010 taxes online Publicidad en el automóvil. Can i still file my 2010 taxes online Uso compartido de automóviles. Can i still file my 2010 taxes online Transporte de herramientas o instrumentos. Can i still file my 2010 taxes online Gastos de desplazamiento de sindicalistas desde el centro del sindicato. Can i still file my 2010 taxes online Gastos de Automóvil Mantenimiento de DocumentaciónCómo Demostrar los Gastos Cuánto Tiempo Tiene que Guardar Documentación y Recibos Cómo Hacer la DeclaraciónRegalos. Can i still file my 2010 taxes online Empleados estatutarios. Can i still file my 2010 taxes online Reembolsos Cómo Llenar los Formularios 2106 y 2106-EZ Reglas Especiales Qué Hay de Nuevo Tarifa estándar por milla. Can i still file my 2010 taxes online  El costo de operar su auto para fines comerciales se calcula con la tarifa estándar por milla, que para el 2013 es de 56½ centavos por milla. Can i still file my 2010 taxes online Los gastos de automóvil y el uso de la tarifa estándar por milla se explican bajo Gastos de Transporte , más adelante. Can i still file my 2010 taxes online Límites de depreciación de automóviles, camiones y camionetas. Can i still file my 2010 taxes online  En 2013, el límite sobre la deducción que puede tomar en el primer año por: la deducción total permitida por la sección 179; la provisión especial por depreciación; y la deducción por depreciación de automóviles permanecerá en $11,160 ($3,160 si elige no tomar la provisión especial por depreciación). Can i still file my 2010 taxes online Para camiones y camionetas, el límite del primer año permanecerá en $11,360 ($3,360 si elige no tomar la provisión especial por depreciación). Can i still file my 2010 taxes online Para información adicional, consulte Depreciation limits (Límites de depreciación) en la Publicación 463, en inglés. Can i still file my 2010 taxes online Introduction Es posible que pueda deducir los gastos ordinarios y necesarios relacionados con los negocios en los que haya incurrido para: Viajes, Entretenimiento, Donaciones o Transporte. Can i still file my 2010 taxes online Un gasto ordinario es aquél que es común y reconocido en el ámbito de su ocupación, negocio o profesión. Can i still file my 2010 taxes online Un gasto necesario es aquél que es útil e indicado para su negocio. Can i still file my 2010 taxes online Un gasto no tiene que ser obligatorio para considerarse necesario. Can i still file my 2010 taxes online Este capítulo explica: Qué gastos se pueden deducir. Can i still file my 2010 taxes online Cómo se declaran los gastos en la declaración de impuestos. Can i still file my 2010 taxes online Qué documentación necesita para demostrar sus gastos. Can i still file my 2010 taxes online Cómo tratar los reembolsos de gastos que reciba. Can i still file my 2010 taxes online Quién no necesita usar este capítulo. Can i still file my 2010 taxes online   Si usted es empleado, no necesitará leer este capítulo si se cumplen todos los siguientes: Rindió cuentas detalladas a su empleador por sus gastos relacionados con el trabajo. Can i still file my 2010 taxes online Recibió un reembolso total de sus gastos. Can i still file my 2010 taxes online Su empleador le exigió que devolviera todo reembolso en exceso y usted así lo hizo. Can i still file my 2010 taxes online No hay ninguna cantidad anotada con un código “L” en el recuadro 12 de su Formulario W-2, Wage and Tax Statement (Comprobante de salarios y retención de impuestos), en inglés. Can i still file my 2010 taxes online Si se cumplen todos estos requisitos, no hay necesidad de anotar los gastos o los reembolsos en la declaración. Can i still file my 2010 taxes online Vea Reembolsos , más adelante, si desea leer más información sobre reembolsos y cómo rendir cuentas a su empleador. Can i still file my 2010 taxes online    Si reúne estas condiciones y su empleador incluyó reembolsos en su Formulario W-2 por error, pídale a su empleador un Formulario W-2 corregido. Can i still file my 2010 taxes online Useful Items - You may want to see: Publicación 463 Travel, Entertainment, Gift, and Car Expenses (Gastos de viaje, entretenimiento, donaciones y automóvil), en inglés 535 Business Expenses (Gastos de negocio), en inglés Formularios (e Instrucciones) Anexo A (Formulario 1040) Itemized Deductions (Deducciones detalladas), en inglés Anexo C (Formulario 1040) Profit or Loss From Business (Pérdidas o ganancias del negocio), en inglés Anexo C-EZ (Formulario 1040) Net Profit From Business (Utilidad neta del negocio), en inglés Anexo F (Formulario 1040) Profit or Loss From Farming (Pérdidas o ganancias de actividades agropecuarias), en inglés Formulario 2106 Employee Business Expenses (Gastos de negocio del empleado), en inglés Formulario 2106-EZ Unreimbursed Employee Business Expenses (Gastos de negocio del empleado no reembolsados), en inglés Gastos de Viaje Si viaja temporalmente a un lugar fuera de su domicilio tributario, puede usar esta sección para determinar si tiene gastos de viaje deducibles. Can i still file my 2010 taxes online Esta sección trata de: Viajes lejos de su domicilio, Domicilio tributario, Trabajo o asignación temporal, y Qué gastos de viaje se pueden deducir. Can i still file my 2010 taxes online Además, explica la asignación para comidas, las reglas con respecto a viajes dentro y fuera de los Estados Unidos y gastos de convenciones deducibles. Can i still file my 2010 taxes online Definición de gastos de viaje. Can i still file my 2010 taxes online   Para propósitos tributarios, los gastos de viaje son los gastos ordinarios y necesarios (definidos anteriormente) en los que se ha incurrido al viajar lejos de su domicilio por negocios, por su profesión o trabajo. Can i still file my 2010 taxes online   Puede encontrar ejemplos de gastos de viaje deducibles en la Tabla 26-1. Can i still file my 2010 taxes online Viajes Lejos de Su Domicilio Se considera que usted está viajando lejos de su domicilio si: A fin de cumplir sus responsabilidades, tiene que alejarse del área general de su domicilio tributario (definido más adelante) durante un tiempo sustancialmente más largo que un día normal de trabajo y Necesita dormir o descansar para satisfacer las exigencias de su trabajo mientras está lejos de su domicilio. Can i still file my 2010 taxes online Este requisito de descanso no se cumple con sólo dormir una siesta en el automóvil. Can i still file my 2010 taxes online No tiene que estar lejos de su domicilo tributario un día entero, ni del anochecer al amanecer, siempre que el descanso de sus responsabilidades dure lo bastante como para permitirle dormir o descansar lo necesario. Can i still file my 2010 taxes online Ejemplo 1. Can i still file my 2010 taxes online Usted es conductor de trenes. Can i still file my 2010 taxes online Sale de su terminal de origen en un viaje de ida y vuelta normalmente programado entre dos ciudades y regresa a casa 16 horas más tarde. Can i still file my 2010 taxes online Durante el transcurso, tiene 6 horas libres en el punto de destino y consume dos comidas y alquila una habitación de hotel para dormir lo necesario antes de iniciar el viaje de regreso. Can i still file my 2010 taxes online En este caso, se considera que usted ha estado lejos de su domicilio. Can i still file my 2010 taxes online Ejemplo 2. Can i still file my 2010 taxes online Usted es camionero. Can i still file my 2010 taxes online Sale de su terminal y regresa más tarde el mismo día. Can i still file my 2010 taxes online En el punto de destino, tiene una hora libre para comer. Can i still file my 2010 taxes online Debido a que dicha hora libre no le permite dormir lo necesario y este corto período de tiempo libre no sirve para descansar lo suficiente, se considera que no viaja lejos de su domicilio. Can i still file my 2010 taxes online Miembros de las Fuerzas Armadas. Can i still file my 2010 taxes online   Si es miembro de las Fuerzas Armadas estadounidenses y está de servicio permanente en el extranjero, no se considera que viaja lejos de su domicilio. Can i still file my 2010 taxes online No puede deducir sus gastos por comida y alojamiento. Can i still file my 2010 taxes online No puede deducir estos gastos aunque tenga que mantener una vivienda en los Estados Unidos para sus familiares, a los que no se les permite acompañarle al extranjero. Can i still file my 2010 taxes online Si se le traslada de un puesto de servicio permanente a otro, quizás pueda deducir gastos de mudanza, los cuales se explican en la Publicación 521, Moving Expenses (Gastos de mudanza), en inglés. Can i still file my 2010 taxes online    Un oficial naval asignado a un puesto de servicio permanente a bordo de un buque con instalaciones normales para vivir y comer tiene un domicilio tributario a bordo del buque para propósitos de gastos de viaje. Can i still file my 2010 taxes online Domicilio Tributario Para determinar si se considera que viaja lejos de su domicilio, primero tiene que determinar la ubicación de su domicilio tributario. Can i still file my 2010 taxes online Por regla general, su domicilio tributario es su lugar de negocios o puesto de servicio normal, independientemente de dónde mantenga su domicilio familiar. Can i still file my 2010 taxes online Abarca toda la ciudad o área general en la cual está ubicado su negocio o trabajo. Can i still file my 2010 taxes online Si tiene más de un solo lugar de negocios, su domicilio tributario es su lugar de negocios principal. Can i still file my 2010 taxes online Vea Lugar principal de negocios o trabajo , más adelante. Can i still file my 2010 taxes online Si no tiene un lugar de negocios principal o normal debido a la naturaleza de su trabajo, es posible que su domicilio tributario sea el lugar donde vive normalmente. Can i still file my 2010 taxes online Vea Ningún lugar principal de negocios o trabajo , más adelante. Can i still file my 2010 taxes online Si no tiene un lugar de negocios o puesto de servicio normal y no vive en un lugar fijo, a usted se le considera empleado itinerante (transitorio) y su domicilio tributario es dondequiera que trabaje. Can i still file my 2010 taxes online Como empleado itinerante, no puede declarar una deducción por gastos de viaje ya que a usted nunca se le considera estar de viaje lejos de casa. Can i still file my 2010 taxes online Lugar principal de negocios o trabajo. Can i still file my 2010 taxes online   Si tiene más de un solo lugar de negocios o trabajo, tenga en cuenta lo siguiente al determinar cuál de los dos es su lugar principal de negocios o trabajo. Can i still file my 2010 taxes online El tiempo total que suele trabajar en cada lugar. Can i still file my 2010 taxes online El nivel de su actividad comercial en cada lugar. Can i still file my 2010 taxes online Si el ingreso procedente de sus actividades en cada lugar es considerable o no. Can i still file my 2010 taxes online Ejemplo. Can i still file my 2010 taxes online Usted vive en Cincinnati donde tiene un trabajo de temporada 8 meses al año y gana $40,000. Can i still file my 2010 taxes online Trabaja en Miami durante los 4 meses que quedan del año, también como empleado de temporada, y gana $15,000. Can i still file my 2010 taxes online Puesto que usted dedica la mayor parte de su tiempo a trabajar en Cincinnati y gana la mayor parte de sus ingresos allí, Cincinnati es su lugar principal de trabajo. Can i still file my 2010 taxes online Ningún lugar principal de negocios o trabajo. Can i still file my 2010 taxes online   Es posible que tenga un domicilio tributario aunque no tenga un lugar principal o normal de negocios o trabajo. Can i still file my 2010 taxes online Su domicilio tributario puede ser el hogar donde vive normalmente. Can i still file my 2010 taxes online Condiciones usadas para determinar el domicilio tributario. Can i still file my 2010 taxes online   Si no tiene un lugar principal o normal de negocios o trabajo, use las tres condiciones siguientes para determinar dónde está ubicado su domicilio tributario. Can i still file my 2010 taxes online Realiza parte de sus actividades comerciales en el área de su domicilio principal y se aloja en dicho domicilio mientras hace negocios en el área. Can i still file my 2010 taxes online Tiene gastos de vida en su domicilio principal y los duplica debido a que tiene que ausentarse de dicho domicilio por motivos de su negocio. Can i still file my 2010 taxes online No ha abandonado el área en la cual están el lugar en que usted típicamente se alojaba en el pasado y su domicilio principal declarado; uno o varios miembros de su familia viven en su domicilio principal; o usted se aloja a menudo en dicho domicilio. Can i still file my 2010 taxes online   Si se cumplen las tres condiciones, su domicilio tributario es el domicilio donde vive normalmente. Can i still file my 2010 taxes online Si se cumplen sólo dos condiciones, es posible que tenga un domicilio tributario, dependiendo de todos los hechos y circunstancias. Can i still file my 2010 taxes online Si se cumple sólo una condición, usted se considera itinerante; su domicilio tributario es dondequiera que trabaje y no puede deducir gastos de viaje. Can i still file my 2010 taxes online Ejemplo. Can i still file my 2010 taxes online Usted es soltero y vive en un apartamento que alquila en Boston. Can i still file my 2010 taxes online Trabaja para su empleador en Boston desde hace varios años. Can i still file my 2010 taxes online Su empleador lo inscribe en un programa de capacitación ejecutiva que dura 12 meses. Can i still file my 2010 taxes online Usted no espera regresar a Boston después de terminar el programa de capacitación. Can i still file my 2010 taxes online Durante la capacitación, usted no trabaja en Boston. Can i still file my 2010 taxes online En lugar de ello, recibe formación en aulas o en lugares de trabajo diferentes a través de los Estados Unidos. Can i still file my 2010 taxes online Mantiene su apartamento en Boston y regresa al mismo a menudo. Can i still file my 2010 taxes online Usa su apartamento para llevar a cabo sus asuntos personales. Can i still file my 2010 taxes online Además, se mantiene en contacto con sus conocidos en la comunidad de Boston. Can i still file my 2010 taxes online Cuando usted completa su programa de capacitación, a usted lo trasladan a Los Angeles. Can i still file my 2010 taxes online Usted no cumple la condición (1) porque no trabajó en Boston. Can i still file my 2010 taxes online Sí cumple la condición (2) porque tuvo gastos de vida duplicados. Can i still file my 2010 taxes online También cumple la condición (3) porque no abandonó su apartamento en Boston como su domicilio principal, mantuvo el contacto con sus conocidos en la comunidad y regresó varias veces a vivir en su apartamento. Can i still file my 2010 taxes online Por lo tanto, usted tiene un domicilio tributario en Boston. Can i still file my 2010 taxes online Domicilio tributario distinto al hogar familiar. Can i still file my 2010 taxes online   Si usted (y su familia) no vive en su domicilio tributario (definido anteriormente), no puede deducir el costo de viajes entre su domicilio tributario y su hogar familiar. Can i still file my 2010 taxes online Tampoco puede deducir el costo de comida y alojamiento mientras está en su domicilio tributario. Can i still file my 2010 taxes online Vea el Ejemplo 1 , más adelante. Can i still file my 2010 taxes online   Si trabaja temporalmente en la misma ciudad donde viven usted y su familia, tal vez se considere que usted haya viajado lejos de su domicilio. Can i still file my 2010 taxes online Vea el Ejemplo 2 , más adelante. Can i still file my 2010 taxes online Ejemplo 1. Can i still file my 2010 taxes online Usted es camionero y vive con su familia en Tucson. Can i still file my 2010 taxes online Trabaja para una compañia de transporte de camiones cuya terminal está ubicada en Phoenix. Can i still file my 2010 taxes online Después de viajes largos, usted vuelve a la terminal de origen en Phoenix y pasa la noche allí antes de regresar a casa. Can i still file my 2010 taxes online No puede deducir ningún gasto en que haya incurrido por comida y alojamiento en Phoenix ni el costo de viajar de Phoenix a Tucson, ya que Phoenix es su domicilio tributario. Can i still file my 2010 taxes online Ejemplo 2. Can i still file my 2010 taxes online Su domicilio familiar está en Pittsburgh, donde trabaja 12 semanas al año. Can i still file my 2010 taxes online El resto del año trabaja para el mismo empleador en Baltimore. Can i still file my 2010 taxes online En Baltimore, usted come en restaurantes y duerme en una casa de huéspedes. Can i still file my 2010 taxes online Su sueldo sigue igual independientemente de si está en Pittsburgh o en Baltimore. Can i still file my 2010 taxes online Debido a que pasa la mayor parte de sus horas de trabajo y gana la mayor parte de su salario en Baltimore, esa ciudad es su domicilio tributario. Can i still file my 2010 taxes online No puede deducir gasto alguno en el que haya incurrido por comida y alojamiento en ese lugar. Can i still file my 2010 taxes online No obstante, cuando regresa a trabajar a Pittsburgh, usted está fuera de su domicilio tributario a pesar de que se aloja en su domicilio familiar. Can i still file my 2010 taxes online Puede deducir el costo de su viaje de ida y vuelta entre Baltimore y Pittsburgh. Can i still file my 2010 taxes online Usted puede deducir la parte de los gastos de vida de su família que le corresponde a usted para comida y alojamiento mientras usted esté viviendo y trabajando en Pittsburgh. Can i still file my 2010 taxes online Trabajo o Asignación Temporal Puede ser que trabaje normalmente en su domicilio tributario y también en otro sitio. Can i still file my 2010 taxes online Tal vez no le resulte práctico regresar a su domicilio tributario desde dicho sitio al fin de cada día de trabajo. Can i still file my 2010 taxes online Asignación temporal versus asignación por un tiempo indeterminado. Can i still file my 2010 taxes online   Si su asignación o trabajo fuera de su lugar principal de trabajo es temporal, su domicilio tributario no cambia. Can i still file my 2010 taxes online Se considera que está lejos de su domicilio durante todo el período en que esté fuera de su lugar principal de trabajo. Can i still file my 2010 taxes online Puede deducir sus gastos de viaje siempre que reúnan todos los requisitos de la deducción. Can i still file my 2010 taxes online Normalmente, una asignación temporal en un solo sitio es aquélla que se espera que dure (y de hecho dura) 1 año o menos. Can i still file my 2010 taxes online   No obstante, si la duración de su asignación o trabajo es indeterminada, el sitio de la asignación o trabajo se convierte en su nuevo domicilio tributario y no puede deducir sus gastos de viaje mientras esté allí. Can i still file my 2010 taxes online Se considera que la duración de una asignación o trabajo en un solo sitio es indeterminada si en realidad se espera que dure más de 1 año, independientemente de si dura de hecho más de 1 año o no. Can i still file my 2010 taxes online   Si la duración de su asignación es indeterminada, tiene que incluir en sus ingresos todas las cantidades que reciba de su empleador por gastos de vida, aun si su empleador los llama asignaciones para gastos de viaje y usted le rinde cuentas a su empleador de tales gastos. Can i still file my 2010 taxes online Es posible que pueda deducir el costo de trasladarse a su nuevo domicilio tributario como gasto de mudanza. Can i still file my 2010 taxes online Vea la Publicación 521, en inglés, para más información. Can i still file my 2010 taxes online Excepción para investigaciones o enjuiciamientos penales federales. Can i still file my 2010 taxes online   Si es empleado federal y toma parte en una investigación o enjuiciamiento penal llevado a cabo por el gobierno federal, no está sujeto a la regla de 1 año. Can i still file my 2010 taxes online Esto significa que tal vez pueda deducir gastos de viaje aun si está lejos de su domicilio tributario por más de 1 año, siempre y cuando cumpla los demás requisitos relativos a la deducción de dichos gastos. Can i still file my 2010 taxes online   Para reunir los requisitos, el Procurador General (o su representante) tiene que confirmar que usted viaja: A la petición del gobierno federal, En situación de servicio temporal y Para investigar, procesar judicialmente o proveer servicios de apoyo para la investigación o enjuiciamiento de un delito federal. Can i still file my 2010 taxes online Cómo determinar si su asignación es temporal o de duración indeterminada. Can i still file my 2010 taxes online   Tiene que determinar si su asignación es temporal o de duración indeterminada cuando comience un trabajo. Can i still file my 2010 taxes online Si espera que un trabajo o asignación dure un año o menos, se considera temporal, a menos que existan hechos o circunstancias que indiquen lo contrario. Can i still file my 2010 taxes online Una asignación o trabajo que es temporal en un principio puede convertirse en indeterminado debido a cambios en las circunstancias. Can i still file my 2010 taxes online Una serie de asignaciones al mismo sitio, todas por cortos períodos de tiempo pero que juntas abarcan un largo período de tiempo, se podrían considerar una asignación de duración indeterminada. Can i still file my 2010 taxes online Regreso a casa en días libres. Can i still file my 2010 taxes online   Si regresa a su domicilio tributario de una asignación temporal en sus días libres, no se considera que usted está lejos de su domicilio mientras está en la ciudad donde reside. Can i still file my 2010 taxes online No puede deducir el costo de sus comidas y alojamiento allí. Can i still file my 2010 taxes online Sin embargo, sí puede deducir sus gastos de viaje, incluyendo comidas y alojamiento, mientras viaja entre su lugar de trabajo temporal y su domicilio tributario. Can i still file my 2010 taxes online Puede declarar dichos gastos hasta la cantidad que le habría costado si se hubiera quedado en su lugar de trabajo temporal. Can i still file my 2010 taxes online   Si mantiene su habitación de hotel mientras regresa a su ciudad de residencia, puede deducir el costo de la habitación. Can i still file my 2010 taxes online Además, puede deducir los gastos de regresar a su ciudad de residencia hasta la cantidad que habría gastado en comida si se hubiera quedado en su lugar de trabajo temporal. Can i still file my 2010 taxes online Período condicional de trabajo. Can i still file my 2010 taxes online   Si acepta un trabajo que le obliga a mudarse, con el acuerdo de que seguirá en el puesto si cumple sus deberes de modo satisfactorio durante un período condicional, entonces el trabajo es por un tiempo indeterminado. Can i still file my 2010 taxes online No puede deducir ninguno de sus gastos por concepto de comida y alojamiento durante el período condicional. Can i still file my 2010 taxes online ¿Qué Gastos de Viaje se Pueden Deducir? Una vez que haya determinado que está viajando fuera de su domicilio tributario, puede determinar qué gastos de viaje son deducibles. Can i still file my 2010 taxes online Puede deducir gastos ordinarios y necesarios en los que incurra cuando viaje lejos de su domicilio por motivos comerciales. Can i still file my 2010 taxes online El tipo de gasto que puede deducir depende de los hechos y sus circunstancias. Can i still file my 2010 taxes online La Tabla 26-1 resume los gastos de viaje que tal vez pueda deducir. Can i still file my 2010 taxes online Es posible que tenga otros gastos de viaje deducibles que no se encuentren en esa tabla, dependiendo de los hechos y sus circunstancias. Can i still file my 2010 taxes online Cuando viaja lejos de su domicilio por motivos de negocio, debería mantener documentación de todos sus gastos y todos los pagos por adelantado que reciba de su empleador. Can i still file my 2010 taxes online Puede usar una libreta, diario, cuaderno o cualquier otro registro escrito para tomar nota de sus gastos. Can i still file my 2010 taxes online Los tipos de gastos que necesita apuntar, junto con documentos comprobantes, se describen en la Tabla 26-2, más adelante. Can i still file my 2010 taxes online Separación de costos. Can i still file my 2010 taxes online   Si tiene un solo cobro que incluye los costos de comida, entretenimiento y otros servicios (tal como alojamiento o transporte), tiene que designar qué parte del cobro iba para el costo de comidas y entretenimiento y el costo de otros servicios. Can i still file my 2010 taxes online Tiene que tener una buena razón para designar los gastos de esta manera. Can i still file my 2010 taxes online Por ejemplo, tiene que repartir sus gastos si el cargo de habitación de un hotel incluye una o más comidas. Can i still file my 2010 taxes online Gastos de viaje para otra persona. Can i still file my 2010 taxes online   Si un cónyuge, dependiente u otra persona lo acompaña a usted (o a su empleado) en un viaje de negocios o a una convención comercial, normalmente no puede deducir los gastos de viaje de aquella persona. Can i still file my 2010 taxes online Empleado. Can i still file my 2010 taxes online   Puede deducir los gastos de viaje de alguien que lo acompañe si dicha persona: Es su empleado, Tiene un propósito comercial de buena fe (bona fide) para el viaje y Por lo demás, podría deducir los gastos de viaje. Can i still file my 2010 taxes online Asociado comercial. Can i still file my 2010 taxes online   Si un asociado comercial viaja con usted y cumple los requisitos anteriores (2) y (3), usted puede deducir los gastos de viaje que corresponden a dicha persona. Can i still file my 2010 taxes online Un asociado comercial es una persona con quien usted podría esperar razonablemente llevar a cabo negocios de manera activa en su negocio. Can i still file my 2010 taxes online Un asociado comercial puede ser (o tener buenas posibilidades de convertirse en) un cliente, proveedor, empleado, agente, socio o asesor profesional actual. Can i still file my 2010 taxes online Propósito comercial de buena fe (bona fide). Can i still file my 2010 taxes online   Un propósito comercial de buena fe (bona fide) existe si puede demostrar un propósito comercial real que justifique la presencia de la persona. Can i still file my 2010 taxes online Los servicios imprevistos, como tomar apuntes en computadora o participar en actividades de entretenimiento de clientes, no son suficientes para hacer que los gastos se puedan deducir. Can i still file my 2010 taxes online Ejemplo. Can i still file my 2010 taxes online Geraldo va a Chicago en auto por motivo de negocios, y su esposa, Linda, lo acompaña. Can i still file my 2010 taxes online Linda no es la empleada de Geraldo. Can i still file my 2010 taxes online De vez en cuando, Linda toma apuntes, presta servicios parecidos y asiste a comidas de negocios con Geraldo. Can i still file my 2010 taxes online El hecho de haber prestado dichos servicios no establece que la presencia de Linda en el viaje sea necesaria para llevar a cabo los negocios de Geraldo. Can i still file my 2010 taxes online Los gastos de Linda no son deducibles. Can i still file my 2010 taxes online Geraldo paga $199 al día por una habitación doble. Can i still file my 2010 taxes online El precio diario de una habitación individual es $149. Can i still file my 2010 taxes online Geraldo puede deducir el total del costo de ir en auto a Chicago y regresar, pero sólo puede deducir $149 al día por la habitación de hotel. Can i still file my 2010 taxes online Si usa transporte público, puede deducir únicamente la tarifa que pague por sí mismo. Can i still file my 2010 taxes online Tabla 26-1. Can i still file my 2010 taxes online Gastos de Viaje que Puede Deducir Esta tabla resume los gastos que puede deducir cuando viaje lejos de su domicilio por motivo de negocios. Can i still file my 2010 taxes online SI tiene gastos por. Can i still file my 2010 taxes online . Can i still file my 2010 taxes online . Can i still file my 2010 taxes online ENTONCES usted puede deducir el costo de. Can i still file my 2010 taxes online . Can i still file my 2010 taxes online . Can i still file my 2010 taxes online transporte viajes en avión, tren, autobús o automóvil entre su domicilio y su destino de negocios. Can i still file my 2010 taxes online Si se le proveyó un boleto, o si viaja gratis conforme a un programa de viajeros frecuentes u otro programa de esta índole, su costo es cero. Can i still file my 2010 taxes online Si viaja en barco, vea Luxury Water Travel (Viajes de lujo en barco) y Cruise ships (Cruceros) (bajo Conventions (Convenciones)) en la Publicación 463, en inglés, para obtener información acerca de reglas y límites adicionales. Can i still file my 2010 taxes online taxi, autobús y limusina del aeropuerto tarifas para estos y otros tipos de transporte para viajar de ida y vuelta entre: El aeropuerto o la estación y su hotel y El hotel y el lugar de trabajo de sus clientes, el lugar de reuniones de negocios o el lugar de trabajo temporal. Can i still file my 2010 taxes online equipaje y envíos enviar equipaje y materiales de exposición o materiales de muestra entre sitios de trabajo normales y temporales. Can i still file my 2010 taxes online automóvil operar y mantener su automóvil cuando viaja lejos de su domicilio por motivo de negocios. Can i still file my 2010 taxes online Puede deducir los gastos reales o la tarifa estándar por milla, además de peajes y estacionamiento relacionados con los negocios. Can i still file my 2010 taxes online Si alquila un automóvil mientras está lejos de su domicilio por motivo de negocios, puede deducir sólo la parte de los gastos que corresponde al uso comercial. Can i still file my 2010 taxes online alojamiento y comidas su alojamiento y comidas si su viaje de negocios es de una noche o suficientemente largo para obligarlo a pararse a dormir o descansar, a fin de poder prestar sus servicios de la manera debida. Can i still file my 2010 taxes online Las comidas incluyen cantidades gastadas en comida, bebidas, impuesto y propinas relacionados con dichos artículos. Can i still file my 2010 taxes online Vea Gastos de Comidas y Gastos Imprevistos para información sobre reglas y límites adicionales. Can i still file my 2010 taxes online limpieza limpieza en seco y lavado de ropa. Can i still file my 2010 taxes online teléfono llamadas de negocios durante su viaje de negocios. Can i still file my 2010 taxes online Esto incluye comunicación de negocios por fax u otros medios de comunicación. Can i still file my 2010 taxes online propinas propinas que pague por algún gasto de esta tabla. Can i still file my 2010 taxes online otros otros gastos ordinarios y necesarios parecidos que estén relacionados con su viaje de negocios. Can i still file my 2010 taxes online Dichos gastos podrían incluir transporte hacia y desde una comida de negocios, honorarios de taquígrafo público, cargos por alquiler de computadora y por operar y mantener una casa remolque. Can i still file my 2010 taxes online Gastos de Comidas y Gastos Imprevistos Puede deducir el costo de comidas en cualesquiera de las siguientes situaciones: Si es preciso que se detenga para dormir o descansar por un período sustancial, para poder desempeñar sus funciones debidamente, mientras viaja fuera de su domicilio por motivos de negocios. Can i still file my 2010 taxes online Si la comida es entretenimiento relacionado con los negocios. Can i still file my 2010 taxes online El entretenimiento relacionado con los negocios se explica bajo Gastos de Entretenimiento , más adelante. Can i still file my 2010 taxes online La siguiente explicación trata únicamente de comidas (y gastos imprevistos) que no están relacionadas con entretenimiento. Can i still file my 2010 taxes online Gastos exagerados y extravagantes. Can i still file my 2010 taxes online   No puede deducir gastos de comida que sean exagerados o extravagantes. Can i still file my 2010 taxes online Se considera que un gasto no es extravagante si es razonable basándose en los hechos y circunstancias. Can i still file my 2010 taxes online Los gastos en cuestión no serán denegados sólo porque son mayores que una cantidad fija en dólares o porque tienen lugar en restaurantes, hoteles, clubes nocturnos o complejos turísticos de lujo. Can i still file my 2010 taxes online Límite del 50% en comidas. Can i still file my 2010 taxes online   Puede calcular sus gastos de comida utilizando cualquiera de los siguientes métodos: Costo real. Can i still file my 2010 taxes online La asignación estándar para comidas. Can i still file my 2010 taxes online Estos dos métodos se explican a continuación. Can i still file my 2010 taxes online Pero, cualquiera que sea el método que use, normalmente puede deducir sólo el 50% del costo no reembolsado de sus comidas. Can i still file my 2010 taxes online   Si se le reembolsa el costo de sus comidas, la manera en que usa el límite del 50% puede variar según si el plan de reembolsos del empleador requiera o no la rendición de cuentas. Can i still file my 2010 taxes online Si no se le reembolsa el costo, el límite del 50% corresponde independientemente de si dicho gasto de comida no reembolsado provino de viajes de negocio o entretenimiento de negocio. Can i still file my 2010 taxes online El límite del 50% se explica más adelante bajo Gastos de Entretenimiento . Can i still file my 2010 taxes online Los planes de reembolsos con rendición de cuentas y los planes de reembolsos sin rendición de cuentas se explican más adelante bajo Reembolsos . Can i still file my 2010 taxes online Costo real. Can i still file my 2010 taxes online   Puede usar el costo real de sus comidas para calcular su gasto antes del reembolso y de la aplicación del límite del 50%. Can i still file my 2010 taxes online Si utiliza este método, tendrá que mantener documentación del costo real. Can i still file my 2010 taxes online Asignación estándar para comidas. Can i still file my 2010 taxes online   Normalmente, puede usar el método de “asignación estándar para comidas” como alternativa al método del costo real. Can i still file my 2010 taxes online Le permite fijar una cantidad para sus comidas diarias y gastos imprevistos (M&IE, por sus siglas en inglés), en vez de mantener documentación de sus costos reales. Can i still file my 2010 taxes online Esta cantidad fija varía según dónde y cuándo usted viaje. Can i still file my 2010 taxes online En este capítulo, la “asignación estándar para comidas” se refiere a la tasa federal correspondiente a comida y gastos imprevistos, explicada más adelante bajo Cantidad de asignación estándar para comidas . Can i still file my 2010 taxes online Aun si usa la asignación estándar para comidas, tiene que mantener documentación para comprobar la fecha, lugar y propósito comercial de su viaje. Can i still file my 2010 taxes online Vea Mantenimiento de Documentación , más adelante. Can i still file my 2010 taxes online Gastos imprevistos. Can i still file my 2010 taxes online   El término “gastos imprevistos” significa cargos y propinas a porteros, maleteros, botones, limpiadores de hotel, camareros y otras personas en barcos y sirvientes de hotel. Can i still file my 2010 taxes online Los gastos imprevistos no incluyen gastos por lavar, limpiar o planchar ropa, impuestos sobre alojamiento o costos de telegramas o llamadas telefónicas, transporte entre lugares de alojamiento o negocio y lugares para comer o el costo de envío relacionados con la entrega de comprobantes de viaje y el pago de cargos hechos a tarjetas de crédito proporcionadas por su empleador. Can i still file my 2010 taxes online Método únicamente para gastos imprevistos. Can i still file my 2010 taxes online   Puede utilizar un método opcional (en lugar del costo real) sólo para deducir gastos imprevistos. Can i still file my 2010 taxes online La cantidad de la deducción es $5 al día. Can i still file my 2010 taxes online Puede utilizar este método sólo si no ha pagado, ni ha tenido, gasto alguno de comida. Can i still file my 2010 taxes online No puede utilizar este método para los días en que utilice la asignación estándar para comidas. Can i still file my 2010 taxes online    Los empleados federales deberían consultar las Federal Travel Regulations (Reglas para viajes federales) en www. Can i still file my 2010 taxes online gsa. Can i still file my 2010 taxes online gov. Can i still file my 2010 taxes online Busque “What GSA Offers” (Lo que ofrece el GSA) y haga clic en “Regulations: FMR, FTR & FAR” (Regulaciones: FMR, FTR y FAR) y luego en “Federal Travel Regulations (FTR)” (Reglas para viajes federales (FTR)), para saber más sobre cambios que afecten reclamaciones de reembolso. Can i still file my 2010 taxes online Es posible que corresponda el límite del 50%. Can i still file my 2010 taxes online   Si utiliza el método de la asignación estándar para la comida para calcular sus gastos de comida y no se le reembolsan o si se los reembolsan conforme a un plan de deducción de reembolsos sin rendición de cuentas, normalmente usted puede deducir sólo el 50% de la asignación estándar para comidas. Can i still file my 2010 taxes online Si se le reembolsa conforme a un plan de deducción de reembolsos con rendición de cuentas, y usted deduce cantidades que son mayores que sus reembolsos, puede deducir sólo el 50% de la cantidad sobrante. Can i still file my 2010 taxes online El límite del 50% se explica más adelante bajo Gastos de Entretenimiento . Can i still file my 2010 taxes online Ambos los planes de deducción de reembolsos con rendición de cuentas y los planes sin rendición de cuentas se explican en mayor detalle más adelante bajo Reembolsos . Can i still file my 2010 taxes online No exsiste una cantidad estándar opcional para alojamiento parecida a la asignación estándar para comidas. Can i still file my 2010 taxes online La deducción permisible por gastos de alojamiento es el costo real. Can i still file my 2010 taxes online Quién puede usar la asignación estándar para comidas. Can i still file my 2010 taxes online   Puede usar la asignación estándar para comidas independientemente de si es un empleado o trabaja por cuenta propia e independientemente de si se le reembolsan o no sus gastos de viaje. Can i still file my 2010 taxes online Uso de la asignación estándar para comidas en el caso de otros viajes. Can i still file my 2010 taxes online    Puede usar la asignación estándar para comidas para calcular los gastos de comida cuando haga viajes relacionados con bienes de inversión u otros bienes que generen ingresos. Can i still file my 2010 taxes online Además, la puede usar para calcular los gastos de comida cuando viaje para propósitos educativos calificados. Can i still file my 2010 taxes online No puede usar la asignación estándar para comidas para calcular el costo de comidas cuando viaje para propósitos médicos o caritativos. Can i still file my 2010 taxes online Cantidad de asignación estándar para comidas. Can i still file my 2010 taxes online   La asignación estándar para comidas es la tarifa federal M&IE. Can i still file my 2010 taxes online Para viajes hechos en el año 2013, la tarifa diaria correspondiente a la mayoría de las localidades pequeñas en los Estados Unidos es $46 por día. Can i still file my 2010 taxes online   La mayoría de las ciudades principales y muchas otras localidades de los Estados Unidos son designadas como zonas de alto costo, y por lo tanto, las asignaciones estándares para comidas correspondientes a dichas zonas son más altas. Can i still file my 2010 taxes online    También puede encontrar esta información (organizada según los estados) en Internet en www. Can i still file my 2010 taxes online gsa. Can i still file my 2010 taxes online gov. Can i still file my 2010 taxes online Haga clic en “ Per Diem Rates ” (Tarifas de viáticos) y luego seleccione “2013” para el período del 1 de enero del año 2013 al 30 de septiembre del año 2013 y seleccione “2014” para el período del 1 de octubre del año 2013 al 31 de diciembre del año 2013. Can i still file my 2010 taxes online No obstante, puede aplicar las tarifas que estén en vigencia antes del 1 de octubre del año 2013 para gastos de viajes hechos dentro de los Estados Unidos para el año 2013 en vez de aplicar las tarifas actualizadas. Can i still file my 2010 taxes online Tiene que utilizar de manera uniforme las tarifas para los primeros 9 meses de todo el año 2013 o las tarifas actualizadas para el período del 1 de octubre del año 2013 al 31 de diciembre del año 2013. Can i still file my 2010 taxes online   Si viaja a más de un sitio durante el mismo día, utilice la tarifa en vigencia para la zona donde se detenga a dormir o descansar. Can i still file my 2010 taxes online No obstante, si trabaja en la industria de transporte, vea Tarifa especial para trabajadores de transporte , más adelante. Can i still file my 2010 taxes online Asignación estándar de comidas para zonas fuera de los Estados Unidos continentales. Can i still file my 2010 taxes online    Las tarifas de la asignación estándar para comidas mencionadas anteriormente no corresponden a viajes en Alaska, Hawaii o cualquier otra zona fuera de los Estados Unidos continentales. Can i still file my 2010 taxes online El Departamento de Defensa es responsable de establecer las tarifas de viáticos de Alaska, Hawaii, Puerto Rico, la Samoa Estadounidense, Guam, Midway, las Islas Marianas del Norte, las Islas Vírgenes Estadounidenses, la Isla Wake y otras zonas no extranjeras fuera de los Estados Unidos continentales. Can i still file my 2010 taxes online El Departamento de Estado de los Estados Unidos es responsable de establecer las tarifas de viáticos para todas las demás zonas extranjeras. Can i still file my 2010 taxes online    Puede obtener las tarifas de viáticos para zonas no extranjeras fuera de los Estados Unidos continentales en http://www. Can i still file my 2010 taxes online defensetravel. Can i still file my 2010 taxes online dod. Can i still file my 2010 taxes online mil/site/perdiemCalc. Can i still file my 2010 taxes online cfm. Can i still file my 2010 taxes online Puede obtener todas las demás tarifas de viáticos para zonas extranjeras en www. Can i still file my 2010 taxes online state. Can i still file my 2010 taxes online gov/travel/. Can i still file my 2010 taxes online Haga clic en “ Travel Per Diem Allowances for Foreign Areas ” (Tarifas de viáticos para viajes en zonas extranjeras) bajo “ Foreign Per Diem Rates ” (Tarifas de viáticos para zonas extranjeras) para conocer las tarifas de viáticos más recientes para zonas extranjeras. Can i still file my 2010 taxes online Tarifa especial para trabajadores de transporte. Can i still file my 2010 taxes online   Puede usar una asignación especial estándar para comidas si trabaja en la industria de transporte. Can i still file my 2010 taxes online Se considera que usted trabaja en la industria de transporte si su trabajo: Conlleva directamente el transporte de personas o bienes por avión, barcaza, autobús, barco, tren o camión y Exige frecuentemente que viaje lejos de su hogar y, durante cualquier viaje en particular, suele conllevar viajes a zonas donde corresponden distintas asignaciones estándar para comidas. Can i still file my 2010 taxes online Si éste es su caso, puede declarar una asignación estándar para comidas de $59 al día ($65 para viajes fuera de los Estados Unidos continentales). Can i still file my 2010 taxes online   Al utilizar la tarifa especial para trabajadores de transporte, ya no necesita determinar la asignación estándar para comidas correspondiente a cada zona donde se detenga a dormir o descansar. Can i still file my 2010 taxes online Si escoge utilizar la tarifa especial para algún viaje, tiene que utilizar dicha tarifa especial (y no utilizar las tarifas regulares de asignación estándar para comidas) para todos los viajes que haga durante ese año. Can i still file my 2010 taxes online Asignación de viajes para los días de salida y regreso. Can i still file my 2010 taxes online   Para el día de salida y el día de regreso de su viaje por motivo de negocios, tiene que prorratear la asignación estándar para comidas (calcular una cantidad disminuida para cada día). Can i still file my 2010 taxes online Puede hacer esto utilizando uno de estos dos métodos: Método 1: Puede declarar tres cuartos de la asignación estándar de comidas. Can i still file my 2010 taxes online Método 2: Puede prorratear utilizando cualquier método que usted aplique de manera uniforme y que sea conforme a prácticas razonables de negocios. Can i still file my 2010 taxes online Ejemplo. Can i still file my 2010 taxes online Juana trabaja en New Orleans donde organiza conferencias. Can i still file my 2010 taxes online En marzo, su empleador la mandó a Washington, DC, por 3 días a fin de que asistiera a un seminario sobre planificación. Can i still file my 2010 taxes online Salió de su casa en New Orleans a las 10 de la mañana el miércoles y llegó a Washington, DC, a las 5:30 de la tarde. Can i still file my 2010 taxes online Después de pasar dos noches allí, regresó en avión a New Orleans el viernes y llegó a su casa a las 8 de la noche. Can i still file my 2010 taxes online El empleador de Juana le dio una cantidad fija para cubrir sus gastos y la incluyó en su sueldo. Can i still file my 2010 taxes online Bajo el Método 1, Juana puede declarar 2. Can i still file my 2010 taxes online 5 días de la asignación estándar de comidas para Washington, DC: tres cuartos de la tarifa diaria para el miércoles y viernes (los días de salida y regreso) y la tarifa diaria completa para el jueves. Can i still file my 2010 taxes online Bajo el Método 2, Juana también podría utilizar cualquier método que aplique de manera uniforme y que esté de acuerdo con práticas razonables de negocios. Can i still file my 2010 taxes online Por ejemplo, podría declarar 3 días de la asignación estándar para comidas aunque un empleado federal tendría que utilizar el método 1 y limitarse a sólo 2½ días. Can i still file my 2010 taxes online Viajes en los Estados Unidos La siguiente sección corresponde a viajes dentro de los Estados Unidos. Can i still file my 2010 taxes online Para este propósito, los Estados Unidos incluyen sólo los 50 estados y el Distrito de Columbia. Can i still file my 2010 taxes online El trato que se les da a sus gastos de viaje dependerá de qué parte de su viaje estaba relacionada con los negocios y qué parte tuvo lugar dentro de los Estados Unidos. Can i still file my 2010 taxes online Vea Parte del Viaje Fuera de los Estados Unidos , más adelante. Can i still file my 2010 taxes online Viaje Principalmente por Motivo de Negocios Puede deducir todos sus gastos de viaje si su viaje era totalmente para fines de negocios. Can i still file my 2010 taxes online Si hizo su viaje principalmente por motivos de negocios y, mientras estaba en su destino, se quedó más tiempo para tomarse unas vacaciones, viajó brevemente a otro lugar para fines personales o se dedicó a otras actividades personales, puede deducir los gastos de viaje relacionados con los negocios. Can i still file my 2010 taxes online Dichos gastos incluyen los gastos de transporte de ida y vuelta de su destino de negocios y cualquier otro gasto relacionado con negocios en los que se ha incurrido mientras esté en su lugar de destino. Can i still file my 2010 taxes online Ejemplo. Can i still file my 2010 taxes online Usted trabaja en Atlanta y hace un viaje de negocios a New Orleans en mayo. Can i still file my 2010 taxes online En el camino de regreso, se hospeda en casa de sus padres en Mobile. Can i still file my 2010 taxes online Gasta $1,996 en transporte, comida, alojamiento y otros gastos de viaje durante los 9 días en que usted se halla lejos de su casa. Can i still file my 2010 taxes online Si no hubiera parado en Mobile, habría estado lejos de su hogar sólo 6 días y su costo total habría sido $1,696. Can i still file my 2010 taxes online Puede deducir $1,696 por su viaje, incluido el costo de transporte de ida y vuelta de New Orleans. Can i still file my 2010 taxes online La deducción por sus comidas está sujeta al límite del 50% sobre comidas, mencionado anteriormente. Can i still file my 2010 taxes online Viaje Principalmente por Motivos Personales Si su viaje fue principalmente por motivos personales, como vacaciones, el costo entero del viaje es un gasto personal no deducible. Can i still file my 2010 taxes online No obstante, puede deducir todos los gastos en los que incurra mientras esté en su destino, con tal de que estén relacionados con su negocio. Can i still file my 2010 taxes online Un viaje a un lugar turístico o en crucero se podría considerar vacaciones, aun si la publicidad hecha por el organizador del mismo da a entender que es principalmente para fines de negocios. Can i still file my 2010 taxes online La programación de actividades de negocio secundarias durante un viaje, como ver videos o asistir a una conferencia sobre temas generales, no convertirá un viaje de vacaciones en un viaje de negocios. Can i still file my 2010 taxes online Parte del Viaje Fuera de los Estados Unidos Si una parte de su viaje ocurre fuera de los Estados Unidos, use las reglas descritas más adelante bajo Viajes Fuera de los Estados Unidos para aquella parte del viaje. Can i still file my 2010 taxes online Para la parte de su viaje dentro de los Estados Unidos, use las reglas para viajes en los Estados Unidos. Can i still file my 2010 taxes online Los viajes fuera de los Estados Unidos no incluyen viajes de un lugar a otro también en los Estados Unidos. Can i still file my 2010 taxes online La siguiente explicación le puede ayudar a determinar si su viaje tuvo lugar en su totalidad dentro de los Estados Unidos. Can i still file my 2010 taxes online Transporte público. Can i still file my 2010 taxes online   Si viaja por transporte público, cualquier lugar en los Estados Unidos en que ese vehículo haga una parada programada se considera un lugar en los Estados Unidos. Can i still file my 2010 taxes online Una vez que el vehículo salga de la última parada programada en los Estados Unidos rumbo a un lugar fuera del país, se aplican las reglas bajo Viajes Fuera de los Estados Unidos . Can i still file my 2010 taxes online Ejemplo. Can i still file my 2010 taxes online Usted viaja en avión de Nueva York a Puerto Rico con una escala programada en Miami. Can i still file my 2010 taxes online Regresa a Nueva York sin hacer escala. Can i still file my 2010 taxes online El vuelo de Nueva York a Miami se realiza en los Estados Unidos, por lo tanto, sólo el vuelo de Miami a Puerto Rico se realiza fuera de los Estados Unidos. Can i still file my 2010 taxes online Debido a que no hay ninguna escala programada entre Puerto Rico y Nueva York, se considera que todo el viaje de regreso se ha realizado fuera de los Estados Unidos. Can i still file my 2010 taxes online Automóvil privado. Can i still file my 2010 taxes online   Los viajes en automóvil privado en los Estados Unidos se consideran viajes entre lugares en los Estados Unidos, incluso cuando viaje rumbo a un destino fuera de los Estados Unidos. Can i still file my 2010 taxes online Ejemplo. Can i still file my 2010 taxes online Usted viaja en automóvil de Denver a la Ciudad de México y regresa. Can i still file my 2010 taxes online El viaje de Denver hasta la frontera y el viaje de vuelta a Denver desde la frontera se consideran viajes en los Estados Unidos y les corresponden las reglas de esta sección. Can i still file my 2010 taxes online Las reglas bajo Viajes Fuera de los Estados Unidos le corresponden a su viaje de la frontera a la Ciudad de México y de regreso a la frontera. Can i still file my 2010 taxes online Viajes Fuera de los Estados Unidos Si alguna parte de su viaje por motivo de negocios se realiza fuera de los Estados Unidos, algunas de sus deducciones por el costo de viajar a su destino y regresar podrían ser limitadas. Can i still file my 2010 taxes online Para este propósito, los Estados Unidos incluyen sólo los 50 estados y el Distrito de Columbia. Can i still file my 2010 taxes online La cantidad de los gastos de viaje que se puede deducir depende en parte de qué parte de su viaje fuera de los Estados Unidos estaba relacionada con los negocios. Can i still file my 2010 taxes online Vea el capítulo 1 de la Publicación 463, en inglés, para información sobre viajes de lujo en barco. Can i still file my 2010 taxes online Viajes Totalmente de Negocios o que se Consideran Como Tales Puede deducir todos los gastos de viaje para viajar a su destino y volver si el viaje es totalmente para propósitos de negocio o si se considera como tal. Can i still file my 2010 taxes online Viajes totalmente para propósitos de negocios. Can i still file my 2010 taxes online   Si viaja fuera de los Estados Unidos y pasa todo el tiempo dedicándose a actividades de su negocio, puede deducir todos los gastos del viaje. Can i still file my 2010 taxes online Viajes que se consideran totalmente para propósitos de negocios. Can i still file my 2010 taxes online   Aun si no pasó todo el tiempo ocupado en actividades del negocio, se considera que su viaje ha sido totalmente para fines de negocios si cumple por lo menos una de las cuatro excepciones siguientes. Can i still file my 2010 taxes online Excepción 1 − Ningún control sustancial. Can i still file my 2010 taxes online   Se considera que su viaje ha sido totalmente para propósitos de negocios si usted no tuvo control sustancial de la organización del viaje. Can i still file my 2010 taxes online El hecho de que usted controle cuándo se realiza su viaje no significa, en sí, que tenga control sustancial sobre la organización del viaje. Can i still file my 2010 taxes online   Se considera que usted no tiene control sustancial del viaje si: Es empleado al que se le reembolsó, o se le pagó, una asignación de gastos de viaje, No es pariente de su empleador y No es ejecutivo gerencial. Can i still file my 2010 taxes online    “Pariente de su empleador” se define más adelante en este capítulo bajo Viáticos y Asignaciones para Automóvil . Can i still file my 2010 taxes online   Un “ejecutivo gerencial” es un empleado que tiene autoridad y responsabilidad, sin estar sujeto a la denegación de otra persona, para tomar una decisión en cuanto a la necesidad del viaje de negocios. Can i still file my 2010 taxes online    Una persona que trabaja por cuenta propia normalmente tiene control sustancial sobre la organización de viajes de negocios. Can i still file my 2010 taxes online Excepción 2 − Fuera de los Estados Unidos por una semana como máximo. Can i still file my 2010 taxes online   Se considera que su viaje ha sido para propósitos comerciales en su totalidad si usted estuvo fuera de los Estados Unidos por una semana o menos, combinando actividades de negocio y actividades no de negocio. Can i still file my 2010 taxes online Una semana significa siete días seguidos. Can i still file my 2010 taxes online Al contar los días, no cuente el día de su salida de los Estados Unidos, pero sí cuente el día de su regreso a los Estados Unidos. Can i still file my 2010 taxes online Excepción 3 − Menos del 25% del tiempo en actividades personales. Can i still file my 2010 taxes online   Se considera que el viaje ha sido totalmente para propósitos de negocios si: Estuvo fuera de los Estados Unidos por más de una semana y Pasó menos del 25% del total de su tiempo fuera de los Estados Unidos ocupado en actividades no relacionadas con negocios. Can i still file my 2010 taxes online Para este propósito, cuente tanto el día en que empezó el viaje como el día en que terminó. Can i still file my 2010 taxes online Excepción 4 − Las vacaciones no son una razón principal. Can i still file my 2010 taxes online   Se considera que el viaje ha sido totalmente para propósitos de negocios si puede demostrar que una razón principal del viaje no era vacaciones personales, aunque tenga control sustancial de la organización del viaje. Can i still file my 2010 taxes online Viaje Principalmente por Motivo de Negocios Si viaja fuera de los Estados Unidos principalmente por motivo de negocios pero pasa una parte de su tiempo dedicándose a actividades no relacionadas con negocios, normalmente no puede deducir todos los gastos del viaje. Can i still file my 2010 taxes online Puede deducir únicamente la parte del costo de ida y vuelta del destino correspondiente al negocio. Can i still file my 2010 taxes online Tiene que repartir los costos entre sus actividades de negocios y actividades no relacionadas con negocios para determinar la cantidad deducible. Can i still file my 2010 taxes online Estas reglas de distribución de los gastos de viaje se explican en el capítulo 1 de la Publicación 463, en inglés. Can i still file my 2010 taxes online No tiene que repartir su deducción por gastos de viaje si cumple una de las cuatro excepciones elaboradas anteriormente bajo Viajes que se consideran totalmente para propósitos de negocios. Can i still file my 2010 taxes online En esos casos, puede deducir el total del costo de ida y vuelta a su destino. Can i still file my 2010 taxes online Viajes Principalmente por Motivos Personales Si viaja fuera de los Estados Unidos principalmente por vacaciones o para propósitos de inversión, el total del costo del viaje es un gasto personal no deducible. Can i still file my 2010 taxes online Si pasa una parte del tiempo asistiendo a congresos profesionales cortos o a un programa de educación continua, puede deducir los gastos de inscripción y otros gastos relacionados directamente con su negocio en los que haya incurrido. Can i still file my 2010 taxes online Convenciones Puede deducir los gastos de viaje cuando asista a una convención si puede demostrar que su asistencia beneficia su ocupación o negocio. Can i still file my 2010 taxes online No puede deducir los gastos de viaje de su familia. Can i still file my 2010 taxes online Si la convención es para propósitos políticos, sociales, de inversión o para otros fines que no estén relacionados con su ocupación o negocio, no puede deducir los gastos. Can i still file my 2010 taxes online Su nombramiento o elección como delegado no determina, en sí, si puede deducir gastos de viaje. Can i still file my 2010 taxes online Puede deducir gastos de viaje sólo si su asistencia se relaciona con su ocupación o negocio. Can i still file my 2010 taxes online Programa de la convención. Can i still file my 2010 taxes online   Normalmente, la agenda del día o programa de la convención muestra el propósito de la convención. Can i still file my 2010 taxes online Puede demostrar que su asistencia a la convención beneficia su ocupación o negocio comparando el programa con los deberes y responsabilidades oficiales de su puesto. Can i still file my 2010 taxes online No es necesario que el programa trate específicamente sobre sus deberes y responsabilidades oficiales; será suficiente si el programa se relaciona con su puesto de tal modo que muestre que su asistencia ha sido por negocios. Can i still file my 2010 taxes online Convenciones que tengan lugar fuera de América del Norte. Can i still file my 2010 taxes online    Vea el capítulo 1 de la Publicación 463, en inglés, para información sobre convenciones celebradas fuera de América del Norte. Can i still file my 2010 taxes online Gastos de Entretenimiento Es posible que pueda deducir gastos de entretenimiento relacionados con negocios en los que incurra al participar en actividades de entretenimiento de un cliente o empleado. Can i still file my 2010 taxes online Puede deducir gastos de entretenimiento sólo si son ordinarios y además necesarios (definidos anteriormente en la Introducción ) y cumple uno de los siguientes requisitos: El requisito de relación directa. Can i still file my 2010 taxes online El requisito de asociación. Can i still file my 2010 taxes online Ambos se explican en el capítulo 2 de la Publicación 463, en inglés. Can i still file my 2010 taxes online La cantidad que se puede deducir por concepto de gastos de entretenimiento puede ser limitada. Can i still file my 2010 taxes online Normalmente, se puede deducir sólo el 50% de los gastos de entretenimiento no reembolsados. Can i still file my 2010 taxes online Este límite se explica más adelante. Can i still file my 2010 taxes online Límite del 50% Normalmente, puede deducir sólo el 50% de los gastos de comidas y entretenimiento relacionados con los negocios. Can i still file my 2010 taxes online (Si está sujeto a los límites sobre “horas de servicio” del Departamento de Transporte, puede deducir el 80% de los gastos de comidas y entretenimiento relacionados con los negocios. Can i still file my 2010 taxes online Vea Personas sujetas a límites sobre “horas de servicio” , más adelante. Can i still file my 2010 taxes online ) El límite del 50% corresponde a empleados o sus empleadores y a personas que trabajen por cuenta propia (incluidos contratistas independientes) o sus clientes, dependiendo de si los gastos son reembolsados. Can i still file my 2010 taxes online La Figura 26-A resume las reglas generales explicadas en esta sección. Can i still file my 2010 taxes online El límite del 50% corresponde a comidas de negocios o gastos de entretenimiento en los que usted incurra mientras: Viaja lejos de su domicilio (igualmente si come a solas o con otras personas) por motivo de negocio, Entretiene a clientes en su lugar de negocio (el de usted), un restaurante u otro sitio o Asiste a una convención o recepción de negocios, reunión de negocios o almuerzo de negocios en un club. Can i still file my 2010 taxes online Gastos incluidos. Can i still file my 2010 taxes online   Los gastos sujetos al límite del 50% incluyen: Impuestos y propinas relacionados con comidas relacionadas con el negocio o actividades de entretenimiento, Cargos de admisión en un club nocturno, Cantidad pagada para alquilar una sala en la cual usted da una cena o cóctel y recibe a invitados y Cantidades pagadas por estacionamiento cerca de un estadio deportivo. Can i still file my 2010 taxes online No obstante, el costo de transporte de ida y vuelta de una comida o actividad de entretenimiento relacionada con los negocios no está sujeta al límite del 50%. Can i still file my 2010 taxes online Aplicación del límite del 50%. Can i still file my 2010 taxes online   El límite del 50% que corresponde a gastos de comida y entretenimiento se aplica si el gasto es, de otra manera, deducible y no está cubierto por una de las excepciones mencionadas más adelante en esta sección. Can i still file my 2010 taxes online   El límite del 50% también se aplica a ciertos gastos de comida y entretenimiento que no están relacionados con los negocios. Can i still file my 2010 taxes online Es aplicable a gastos de comida y entretenimiento incurridos para generar ingresos, incluyendo ingresos de alquileres o ingresos de regalías. Can i still file my 2010 taxes online Además, se aplica al costo de comidas incluidas en gastos educativos deducibles. Can i still file my 2010 taxes online Cuándo aplicar el límite del 50%. Can i still file my 2010 taxes online   Se aplica el límite del 50% después de determinar la cantidad que de otro modo reuniría los requisitos para una deducción. Can i still file my 2010 taxes online Primero tiene que determinar la cantidad de sus gastos de comida y entretenimiento que serían deducible conforme a las otras reglas presentadas en este capítulo. Can i still file my 2010 taxes online Ejemplo 1. Can i still file my 2010 taxes online Usted gasta $200 en una comida relacionada con los negocios. Can i still file my 2010 taxes online Si no se le permite deducir $110 de esa cantidad por ser excesiva y extravagante, los $90 sobrantes están sujetos al límite del 50%. Can i still file my 2010 taxes online La deducción no puede ser más de $45 (0. Can i still file my 2010 taxes online 50 x $90). Can i still file my 2010 taxes online Ejemplo 2. Can i still file my 2010 taxes online Usted compra dos boletos para un concierto y se los regala a un cliente. Can i still file my 2010 taxes online Compró los boletos por medio de un vendedor. Can i still file my 2010 taxes online Pagó $200 por los dos boletos, los cuales tenían un valor nominal de $80 cada uno ($160 en total). Can i still file my 2010 taxes online La deducción no puede ser más de $80 (0. Can i still file my 2010 taxes online 50 x $160). Can i still file my 2010 taxes online Excepciones al límite del 50% Normalmente, los gastos de comida y entretenimiento relacionados con los negocios están sujetos al límite del 50%. Can i still file my 2010 taxes online La Figura 26-A le puede ayudar a determinar si el límite del 50% le corresponde a usted. Can i still file my 2010 taxes online El gasto de comida o entretenimiento no está sujeto al límite del 50% si el gasto satisface una de las siguientes excepciones. Can i still file my 2010 taxes online Gastos reembolsados al empleado. Can i still file my 2010 taxes online   Si usted es empleado, no se le obliga aplicar el límite del 50% sobre tales gastos que su empleador le reembolsa conforme a un plan de reembolsos con rendición de cuentas. Can i still file my 2010 taxes online Los planes de reembolsos con rendición de cuentas se explican más adelante bajo Reembolsos . Can i still file my 2010 taxes online Personas sujetas a límites sobre “horas de servicio”. Can i still file my 2010 taxes online   Puede deducir un porcentaje mayor de sus gastos de comidas mientras viaja lejos de su domicilio tributario, si las comidas tienen lugar durante, o en relación con, algún período sujeto a los límites sobre “horas de servicio” del Departamento de Transporte. Can i still file my 2010 taxes online El porcentaje es el 80%. Can i still file my 2010 taxes online   Las personas sujetas a los límites sobre “horas de servicio” designados por el Departamento de Transporte incluyen las siguientes: Ciertos trabajadores de transporte aéreo (como pilotos, tripulación, despachadores, mecánicos y controladores aéreos) que se encuentran bajo el reglamento de la Administración Federal de Aviación. Can i still file my 2010 taxes online Camioneros interestatales y conductores de autobús que estén sujetos a las reglas del Departamento de Transporte. Can i still file my 2010 taxes online Ciertos empleados ferroviarios (como maquinistas, conductores, tripulaciones de tren, despachadores y personal de control de operaciones) que estén sujetos a las reglas de la Administración Federal Ferroviaria. Can i still file my 2010 taxes online Ciertos marineros mercantes que se encuentren bajo el reglamento de la Guardia Costera. Can i still file my 2010 taxes online Otras excepciones. Can i still file my 2010 taxes online   Además, hay excepciones para personas que trabajen por cuenta propia, para gastos de publicidad, la venta de comida o entretenimiento y eventos deportivos de beneficencia. Can i still file my 2010 taxes online Éstas se explican en la Publicación 463, en inglés. Can i still file my 2010 taxes online Figura 26-A. Can i still file my 2010 taxes online ¿Debe usted Aplicar el Límite del 50% a sus Gastos? Hay excepciones a estas reglas. Can i still file my 2010 taxes online Vea Excepciones al límite del 50% . Can i still file my 2010 taxes online Please click here for the text description of the image. Can i still file my 2010 taxes online Gastos de entretenimiento: límite del 50% ¿Qué Gastos de Entretenimiento se Pueden Deducir? Esta sección explica varios tipos de gastos de entretenimiento que usted tal vez pueda deducir. Can i still file my 2010 taxes online Entretenimiento. Can i still file my 2010 taxes online    El entretenimiento incluye toda actividad que se considere que provee entretenimiento, diversión o recreación. Can i still file my 2010 taxes online Algunos ejemplos de éstos son entretener a invitados en clubes nocturnos; en clubes sociales y deportivos; en teatros; en eventos deportivos; o en cacerías, viajes de pesca, vacaciones y viajes parecidos. Can i still file my 2010 taxes online Comidas como forma de entretenimiento. Can i still file my 2010 taxes online   El entretenimiento incluye el costo de una comida que usted le brinda a un cliente, independientemente de si la comida es parte de otro entretenimiento o si se trata sólo de dicha comida. Can i still file my 2010 taxes online Un gasto de comida incluye el costo de alimentos, bebidas, impuestos y propinas de comida. Can i still file my 2010 taxes online Para deducir una comida relacionada con entretenimiento, usted o su empleador tiene que estar presente cuando se provea la comida o bebida. Can i still file my 2010 taxes online No puede declarar el costo de la comida como gasto de entretenimiento y también como gasto de viaje. Can i still file my 2010 taxes online Separación de costos. Can i still file my 2010 taxes online   Si tiene un solo gasto que incluye costos de entretenimiento y otros servicios (tal como alojamiento o transporte), tiene que repartir dicho gasto entre el costo de entretenimiento y el costo de los otros servicios. Can i still file my 2010 taxes online Tiene que tener una razón justificable por hacer esta repartición. Can i still file my 2010 taxes online Por ejemplo, tiene que repartir los gastos si un hotel incluye en la misma cuenta cargos de entretenimiento en el bar junto con el cargo de habitación. Can i still file my 2010 taxes online Si se turnan para pagar comidas o entretenimiento. Can i still file my 2010 taxes online   Si un grupo de personas que se conocen por la relación de negocios se turnan para pagar las cuentas de comida o entretenimiento mutuas sin tener en cuenta si sirven para fines de negocios, ningún miembro del grupo puede deducir ninguna parte del gasto. Can i still file my 2010 taxes online Gastos exagerados o extravagantes. Can i still file my 2010 taxes online   No puede deducir gastos de comida que sean exagerados o extravagantes. Can i still file my 2010 taxes online Se considera que un gasto no es extravagante si es razonable basándose en los hechos y circunstancias. Can i still file my 2010 taxes online Los gastos en cuestión no serán denegados sólo porque son mayores que una cantidad fija en dólares o porque tienen lugar en restaurantes, hoteles, clubes nocturnos o complejos turísticos de lujo. Can i still file my 2010 taxes online Reuniones de asociaciones comerciales. Can i still file my 2010 taxes online    Puede deducir gastos de entretenimiento que estén directamente relacionados y sean necesarios para asistir a reuniones de negocios o convenciones de ciertas organizaciones exentas de impuestos, si los gastos de asistencia se relacionan con su ocupación o negocio activo. Can i still file my 2010 taxes online Estas organizaciones incluyen asociaciones comerciales, cámaras de comercio, juntas de bienes raíces, asociaciones comerciales y asociaciones profesionales. Can i still file my 2010 taxes online Entradas a eventos. Can i still file my 2010 taxes online   Normalmente, no puede deducir una cantidad superior al valor nominal de una entrada a un evento de entretenimiento, aunque haya pagado un precio más alto. Can i still file my 2010 taxes online Por ejemplo, no puede deducir cargos por servicios que pague a boleterías o agencias de venta de entradas ni cantidad alguna superior al valor nominal de las entradas que pague a revendedores ilegales. Can i still file my 2010 taxes online ¿Qué Gastos de Entretenimiento no se Pueden Deducir? Esta sección explica varios tipos de gastos de entretenimiento que normalmente no se pueden deducir. Can i still file my 2010 taxes online Cuotas de clubes y afiliaciones. Can i still file my 2010 taxes online   No puede deducir una cuota (incluidos cargos de admisión) por afiliación en ningún club organizado para: Negocios, Placer, Recreación u Otro propósito social. Can i still file my 2010 taxes online Esta regla le corresponde a toda organización de afiliados si uno de sus propósitos principales es: Dirigir actividades de entretenimiento para miembros o sus invitados o Hacer que los miembros o sus invitados tengan acceso a establecimientos de entretenimiento. Can i still file my 2010 taxes online   Los propósitos y actividades de un club, y no el nombre de éste, determinarán si usted puede deducir la cuota o no. Can i still file my 2010 taxes online No puede deducir una cuota pagada a: Clubes sociales (country clubs), Clubes de golf y deportivos, Clubes de líneas aéreas, Clubes de hoteles y Clubes administrados con el fin de proveer comidas bajo circunstancias que se consideran normalmente conducentes a conversaciones de negocios. Can i still file my 2010 taxes online Establecimientos de entretenimiento. Can i still file my 2010 taxes online   Normalmente, no puede deducir gasto alguno en el que se haya incurrido por el uso de un establecimiento de entretenimiento. Can i still file my 2010 taxes online Esto incluye gastos por depreciación y costos de operación tales como alquiler, servicios públicos, mantenimiento y protección. Can i still file my 2010 taxes online   Un establecimiento de entretenimiento es toda propiedad de la cual usted sea dueño, que alquile, o use con fines de entretenimiento. Can i still file my 2010 taxes online Algunos ejemplos son un yate, una cabaña de caza, un campamento de pesca, una piscina o alberca, una cancha de tenís, un centro de boliche, un automóvil, un avión, un apartamento, una habitación de hotel o una vivienda ubicada en un lugar turístico. Can i still file my 2010 taxes online Gastos de bolsillo. Can i still file my 2010 taxes online   Puede deducir gastos de bolsillo, tales como para comida y bebidas, servicios de banquetería, gas y cebo de pesca ofrecidos por usted durante un evento en un establecimiento de entretenimiento. Can i still file my 2010 taxes online Éstos no son gastos por el uso de un establecimiento de entretenimiento. Can i still file my 2010 taxes online No obstante, dichos gastos sí están sujetos a los requisitos de relación directa y asociación. Can i still file my 2010 taxes online Además, están sujetos al Límite del 50% explicado anteriormente. Can i still file my 2010 taxes online Información adicional. Can i still file my 2010 taxes online   Para más información acerca de los gastos de entretenimiento, incluyendo explicaciones sobre los requisitos de relación directa y asociación, vea el capítulo 2 de la Publicación 463, en inglés. Can i still file my 2010 taxes online Gastos por Regalos Si da regalos en el curso de su ocupación o negocio, puede deducir todo o parte del costo. Can i still file my 2010 taxes online Esta sección explica los límites y reglas para deducir el costo de regalos. Can i still file my 2010 taxes online Límite de los $25. Can i still file my 2010 taxes online   Usted no puede deducir más de $25 por concepto de regalos que, por motivos comerciales, usted da directa o indirectamente a cualquier persona en particular durante el año tributario. Can i still file my 2010 taxes online Un regalo dado a una empresa con la intención de que eventualmente sirva para el uso personal o el beneficio de una persona en particular, o de un grupo particular limitado, se considerará un regalo indirecto hecho a esa persona en particular o a las personas de aquella clase que reciban el regalo. Can i still file my 2010 taxes online   Si le da un regalo a un miembro de la familia de un cliente, se considera normalmente que el regalo es un regalo indirecto hecho al cliente. Can i still file my 2010 taxes online Esta regla no corresponde si tiene una relación de negocios independiente y de buena fe con dicho miembro de la familia, y el regalo no está destinado al uso o beneficio final del cliente. Can i still file my 2010 taxes online   Si tanto usted como su cónyuge dan regalos, a los dos se les trata como un solo contribuyente. Can i still file my 2010 taxes online No importa si tienen negocios distintos, empleos distintos, o si cada uno tiene una relación independiente con el destinatario. Can i still file my 2010 taxes online Si una sociedad colectiva hace regalos, a la sociedad colectiva y los socios se les trata como un solo contribuyente. Can i still file my 2010 taxes online Costos imprevistos. Can i still file my 2010 taxes online   Costos imprevistos, como el grabado de joyas, o el embalaje, seguro y envío, no se suelen incluir al determinar el costo de un regalo para propósitos del límite de los $25. Can i still file my 2010 taxes online   Un costo se considera imprevisto sólo si no añade valor sustancial al regalo. Can i still file my 2010 taxes online Por ejemplo, el costo usual de envolver un regalo es un costo imprevisto. Can i still file my 2010 taxes online Sin embargo, la compra de una canasta decorativa para embalar frutas no es un costo imprevisto si el valor de la canasta es considerable en comparación con el valor de la fruta. Can i still file my 2010 taxes online Excepciones. Can i still file my 2010 taxes online   Los siguientes artículos no se consideran regalos para propósitos del límite de los $25. Can i still file my 2010 taxes online Un artículo que cueste $4 o menos y: tenga su nombre, en forma permanente y claramente visible, en el regalo y sea uno de varios artículos idénticos que usted regala ampliamente. Can i still file my 2010 taxes online Ejemplos de éstos incluyen lapiceros o bolígrafos, juegos de escritorio, bolsas de plástico y estuches. Can i still file my 2010 taxes online Letreros, estantes de presentación u otros materiales de promoción que se van a usar en el lugar de negocios del destinatario. Can i still file my 2010 taxes online Regalo o entretenimiento. Can i still file my 2010 taxes online   Todo artículo que se pueda considerar regalo o entretenimiento normalmente se considerará entretenimiento. Can i still file my 2010 taxes online Sin embargo, si le regala a un cliente alimentos o bebidas envasados con la intención de que él los consuma en una fecha posterior, trátelos como regalo. Can i still file my 2010 taxes online    Si le regala a un cliente boletos para una función de teatro o evento deportivo y no acompaña al cliente a la función o evento, puede tratar los boletos como gasto por regalo o como gasto de entretenimiento, según le convenga más a usted. Can i still file my 2010 taxes online    Si acompaña al cliente al evento, tendrá que tratar el costo de los boletos como gasto de entretenimiento. Can i still file my 2010 taxes online Usted no puede escoger, en este caso, tratar los boletos como un gasto de regalo. Can i still file my 2010 taxes online Gastos de Transporte Esta sección explica gastos que puede deducir por concepto de transporte de negocios cuando no viaje lejos de su domicilio, definidos anteriormente, bajo Gastos de Viaje . Can i still file my 2010 taxes online Estos gastos incluyen el costo de transporte por avión, ferrocarril, autobús, taxi, etc. Can i still file my 2010 taxes online , y el costo de manejar y mantener en buen estado su automóvil. Can i still file my 2010 taxes online Los gastos de transporte incluyen todos los costos ordinarios y necesarios de lo siguiente: Trasladarse de un lugar de trabajo a otro en el curso de su negocio o profesión cuando viaje dentro del área de su domicilio tributario. Can i still file my 2010 taxes online (Domicilio tributario se define anteriormente bajo Gastos de Viaje . Can i still file my 2010 taxes online ) Visitar a clientes. Can i still file my 2010 taxes online Ir a una reunión de negocios lejos de su lugar de trabajo habitual. Can i still file my 2010 taxes online Trasladarse de su domicilio a un lugar de trabajo temporal cuando tenga uno o más lugares de trabajo habituales. Can i still file my 2010 taxes online Estos lugares de trabajo temporales pueden estar ubicados dentro del área de su domicilio tributario o fuera de dicha área. Can i still file my 2010 taxes online Los gastos de transporte no incluyen gastos en los que incurre al pasar una noche de viaje lejos de su domicilio. Can i still file my 2010 taxes online Esos gastos son gastos de viaje, los cuales se explican anteriormente. Can i still file my 2010 taxes online Sin embargo, si usa su automóvil mientras pasa la noche lejos de su domicilio, use las reglas de esta sección para calcular la deducción por gastos de automóvil. Can i still file my 2010 taxes online Vea Gastos de Automóvil , más adelante. Can i still file my 2010 taxes online Ilustración de gastos de transporte. Can i still file my 2010 taxes online    La Figura 26-B ilustra las reglas sobre cuándo puede deducir gastos de transporte cuando tiene un trabajo principal o habitual lejos de su domicilio. Can i still file my 2010 taxes online Tal vez quiera consultar dicha ilustración al momento de decidir si puede deducir sus gastos de transporte. Can i still file my 2010 taxes online Generalmente, los gastos de transporte en los que usted incurre diariamente mientras vi
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Can i still file my 2010 taxes online 26. Can i still file my 2010 taxes online   Car Expenses and Other Employee Business Expenses Table of Contents What's New Introduction Useful Items - You may want to see: Travel ExpensesTraveling Away From Home Tax Home Temporary Assignment or Job What Travel Expenses Are Deductible? Travel in the United States Travel Outside the United States Conventions Entertainment Expenses50% Limit What Entertainment Expenses Are Deductible? What Entertainment Expenses Are Not Deductible? Gift Expenses Transportation ExpensesArmed Forces reservists. Can i still file my 2010 taxes online Parking fees. Can i still file my 2010 taxes online Advertising display on car. Can i still file my 2010 taxes online Car pools. Can i still file my 2010 taxes online Hauling tools or instruments. Can i still file my 2010 taxes online Union members' trips from a union hall. Can i still file my 2010 taxes online Car Expenses RecordkeepingHow To Prove Expenses How Long To Keep Records and Receipts How To ReportGifts. Can i still file my 2010 taxes online Statutory employees. Can i still file my 2010 taxes online Reimbursements Completing Forms 2106 and 2106-EZ Special Rules What's New Standard mileage rate. Can i still file my 2010 taxes online  For 2013, the standard mileage rate for the cost of operating your car for business use is 56½ cents per mile. Can i still file my 2010 taxes online Car expenses and use of the standard mileage rate are explained under Transportation Expenses , later. Can i still file my 2010 taxes online Depreciation limits on cars, trucks, and vans. Can i still file my 2010 taxes online  For 2013, the first-year limit on the total section 179 deduction, special depreciation allowance, and depreciation deduction for cars remains at $11,160 ($3,160 if you elect not to claim the special depreciation allowance). Can i still file my 2010 taxes online For trucks and vans the first-year limit remains at $11,360 ($3,360 if you elect not to claim the special depreciation allowance). Can i still file my 2010 taxes online For more information, see Depreciation limits in Publication 463. Can i still file my 2010 taxes online Introduction You may be able to deduct the ordinary and necessary business-related expenses you have for: Travel, Entertainment, Gifts, or Transportation. Can i still file my 2010 taxes online An ordinary expense is one that is common and accepted in your trade or business. Can i still file my 2010 taxes online A necessary expense is one that is helpful and appropriate for your business. Can i still file my 2010 taxes online An expense does not have to be required to be considered necessary. Can i still file my 2010 taxes online This chapter explains the following. Can i still file my 2010 taxes online What expenses are deductible. Can i still file my 2010 taxes online How to report your expenses on your return. Can i still file my 2010 taxes online What records you need to prove your expenses. Can i still file my 2010 taxes online How to treat any expense reimbursements you may receive. Can i still file my 2010 taxes online Who does not need to use this chapter. Can i still file my 2010 taxes online   If you are an employee, you will not need to read this chapter if all of the following are true. Can i still file my 2010 taxes online You fully accounted to your employer for your work-related expenses. Can i still file my 2010 taxes online You received full reimbursement for your expenses. Can i still file my 2010 taxes online Your employer required you to return any excess reimbursement and you did so. Can i still file my 2010 taxes online There is no amount shown with a code “L” in box 12 of your Form W-2, Wage and Tax Statement. Can i still file my 2010 taxes online If you meet all of these conditions, there is no need to show the expenses or the reimbursements on your return. Can i still file my 2010 taxes online See Reimbursements , later, if you would like more information on reimbursements and accounting to your employer. Can i still file my 2010 taxes online    If you meet these conditions and your employer included reimbursements on your Form W-2 in error, ask your employer for a corrected Form W-2. Can i still file my 2010 taxes online Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 535 Business Expenses Form (and Instructions) Schedule A (Form 1040) Itemized Deductions Schedule C (Form 1040) Profit or Loss From Business Schedule C-EZ (Form 1040) Net Profit From Business Schedule F (Form 1040) Profit or Loss From Farming Form 2106 Employee Business Expenses Form 2106-EZ Unreimbursed Employee Business Expenses Travel Expenses If you temporarily travel away from your tax home, you can use this section to determine if you have deductible travel expenses. Can i still file my 2010 taxes online This section discusses: Traveling away from home, Tax home, Temporary assignment or job, and What travel expenses are deductible. Can i still file my 2010 taxes online It also discusses the standard meal allowance, rules for travel inside and outside the United States, and deductible convention expenses. Can i still file my 2010 taxes online Travel expenses defined. Can i still file my 2010 taxes online   For tax purposes, travel expenses are the ordinary and necessary expenses (defined earlier) of traveling away from home for your business, profession, or job. Can i still file my 2010 taxes online   You will find examples of deductible travel expenses in Table 26-1 . Can i still file my 2010 taxes online 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. Can i still file my 2010 taxes online This rest requirement is not satisfied by merely napping in your car. Can i still file my 2010 taxes online 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. Can i still file my 2010 taxes online Example 1. Can i still file my 2010 taxes online You are a railroad conductor. Can i still file my 2010 taxes online You leave your home terminal on a regularly scheduled round-trip run between two cities and return home 16 hours later. Can i still file my 2010 taxes online 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. Can i still file my 2010 taxes online You are considered to be away from home. Can i still file my 2010 taxes online Example 2. Can i still file my 2010 taxes online You are a truck driver. Can i still file my 2010 taxes online You leave your terminal and return to it later the same day. Can i still file my 2010 taxes online You get an hour off at your turnaround point to eat. Can i still file my 2010 taxes online 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. Can i still file my 2010 taxes online Members of the Armed Forces. Can i still file my 2010 taxes online   If you are a member of the U. Can i still file my 2010 taxes online S. Can i still file my 2010 taxes online Armed Forces on a permanent duty assignment overseas, you are not traveling away from home. Can i still file my 2010 taxes online You cannot deduct your expenses for meals and lodging. Can i still file my 2010 taxes online 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. Can i still file my 2010 taxes online 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. Can i still file my 2010 taxes online    A naval officer assigned to permanent duty aboard a ship that has regular eating and living facilities has a tax home aboard ship for travel expense purposes. Can i still file my 2010 taxes online Tax Home To determine whether you are traveling away from home, you must first determine the location of your tax home. Can i still file my 2010 taxes online Generally, your tax home is your regular place of business or post of duty, regardless of where you maintain your family home. Can i still file my 2010 taxes online It includes the entire city or general area in which your business or work is located. Can i still file my 2010 taxes online If you have more than one regular place of business, your tax home is your main place of business. Can i still file my 2010 taxes online See Main place of business or work , later. Can i still file my 2010 taxes online 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. Can i still file my 2010 taxes online See No main place of business or work , later. Can i still file my 2010 taxes online If you do not have a regular or a 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. Can i still file my 2010 taxes online As an itinerant, you cannot claim a travel expense deduction because you are never considered to be traveling away from home. Can i still file my 2010 taxes online Main place of business or work. Can i still file my 2010 taxes online   If you have more than one place of business or work, consider the following when determining which one is your main place of business or work. Can i still file my 2010 taxes online The total time you ordinarily spend in each place. Can i still file my 2010 taxes online The level of your business activity in each place. Can i still file my 2010 taxes online Whether your income from each place is significant or insignificant. Can i still file my 2010 taxes online Example. Can i still file my 2010 taxes online You live in Cincinnati where you have a seasonal job for 8 months each year and earn $40,000. Can i still file my 2010 taxes online You work the other 4 months in Miami, also at a seasonal job, and earn $15,000. Can i still file my 2010 taxes online Cincinnati is your main place of work because you spend most of your time there and earn most of your income there. Can i still file my 2010 taxes online No main place of business or work. Can i still file my 2010 taxes online   You may have a tax home even if you do not have a regular or main place of business or work. Can i still file my 2010 taxes online Your tax home may be the home where you regularly live. Can i still file my 2010 taxes online Factors used to determine tax home. Can i still file my 2010 taxes online   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. Can i still file my 2010 taxes online 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. Can i still file my 2010 taxes online You have living expenses at your main home that you duplicate because your business requires you to be away from that home. Can i still file my 2010 taxes online 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. Can i still file my 2010 taxes online   If you satisfy all three factors, your tax home is the home where you regularly live. Can i still file my 2010 taxes online If you satisfy only two factors, you may have a tax home depending on all the facts and circumstances. Can i still file my 2010 taxes online If you satisfy only one factor, you are an itinerant; your tax home is wherever you work and you cannot deduct travel expenses. Can i still file my 2010 taxes online Example. Can i still file my 2010 taxes online You are single and live in Boston in an apartment you rent. Can i still file my 2010 taxes online You have worked for your employer in Boston for a number of years. Can i still file my 2010 taxes online Your employer enrolls you in a 12-month executive training program. Can i still file my 2010 taxes online You do not expect to return to work in Boston after you complete your training. Can i still file my 2010 taxes online During your training, you do not do any work in Boston. Can i still file my 2010 taxes online Instead, you receive classroom and on-the-job training throughout the United States. Can i still file my 2010 taxes online You keep your apartment in Boston and return to it frequently. Can i still file my 2010 taxes online You use your apartment to conduct your personal business. Can i still file my 2010 taxes online You also keep up your community contacts in Boston. Can i still file my 2010 taxes online When you complete your training, you are transferred to Los Angeles. Can i still file my 2010 taxes online You do not satisfy factor (1) because you did not work in Boston. Can i still file my 2010 taxes online You satisfy factor (2) because you had duplicate living expenses. Can i still file my 2010 taxes online 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. Can i still file my 2010 taxes online Therefore, you have a tax home in Boston. Can i still file my 2010 taxes online Tax home different from family home. Can i still file my 2010 taxes online   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. Can i still file my 2010 taxes online You also cannot deduct the cost of meals and lodging while at your tax home. Can i still file my 2010 taxes online See Example 1 . Can i still file my 2010 taxes online   If you are working temporarily in the same city where you and your family live, you may be considered as traveling away from home. Can i still file my 2010 taxes online See Example 2 . Can i still file my 2010 taxes online Example 1. Can i still file my 2010 taxes online You are a truck driver and you and your family live in Tucson. Can i still file my 2010 taxes online You are employed by a trucking firm that has its terminal in Phoenix. Can i still file my 2010 taxes online At the end of your long runs, you return to your home terminal in Phoenix and spend one night there before returning home. Can i still file my 2010 taxes online You cannot deduct any expenses you have for meals and lodging in Phoenix or the cost of traveling from Phoenix to Tucson. Can i still file my 2010 taxes online This is because Phoenix is your tax home. Can i still file my 2010 taxes online Example 2. Can i still file my 2010 taxes online Your family home is in Pittsburgh, where you work 12 weeks a year. Can i still file my 2010 taxes online The rest of the year you work for the same employer in Baltimore. Can i still file my 2010 taxes online In Baltimore, you eat in restaurants and sleep in a rooming house. Can i still file my 2010 taxes online Your salary is the same whether you are in Pittsburgh or Baltimore. Can i still file my 2010 taxes online Because you spend most of your working time and earn most of your salary in Baltimore, that city is your tax home. Can i still file my 2010 taxes online You cannot deduct any expenses you have for meals and lodging there. Can i still file my 2010 taxes online However, when you return to work in Pittsburgh, you are away from your tax home even though you stay at your family home. Can i still file my 2010 taxes online You can deduct the cost of your round trip between Baltimore and Pittsburgh. Can i still file my 2010 taxes online You can also deduct your part of your family's living expenses for meals and lodging while you are living and working in Pittsburgh. Can i still file my 2010 taxes online Temporary Assignment or Job You may regularly work at your tax home and also work at another location. Can i still file my 2010 taxes online It may not be practical to return to your tax home from this other location at the end of each work day. Can i still file my 2010 taxes online Temporary assignment vs. Can i still file my 2010 taxes online indefinite assignment. Can i still file my 2010 taxes online   If your assignment or job away from your main place of work is temporary, your tax home does not change. Can i still file my 2010 taxes online You are considered to be away from home for the whole period you are away from your main place of work. Can i still file my 2010 taxes online You can deduct your travel expenses if they otherwise qualify for deduction. Can i still file my 2010 taxes online 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. Can i still file my 2010 taxes online   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. Can i still file my 2010 taxes online 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. Can i still file my 2010 taxes online   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. Can i still file my 2010 taxes online You may be able to deduct the cost of relocating to your new tax home as a moving expense. Can i still file my 2010 taxes online See Publication 521 for more information. Can i still file my 2010 taxes online Exception for federal crime investigations or prosecutions. Can i still file my 2010 taxes online   If you are a federal employee participating in a federal crime investigation or prosecution, you are not subject to the 1-year rule. Can i still file my 2010 taxes online 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. Can i still file my 2010 taxes online   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 or prosecute, or provide support services for the investigation or prosecution of a federal crime. Can i still file my 2010 taxes online Determining temporary or indefinite. Can i still file my 2010 taxes online   You must determine whether your assignment is temporary or indefinite when you start work. Can i still file my 2010 taxes online 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. Can i still file my 2010 taxes online An assignment or job that is initially temporary may become indefinite due to changed circumstances. Can i still file my 2010 taxes online 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. Can i still file my 2010 taxes online Going home on days off. Can i still file my 2010 taxes online   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. Can i still file my 2010 taxes online You cannot deduct the cost of your meals and lodging there. Can i still file my 2010 taxes online However, you can deduct your travel expenses, including meals and lodging, while traveling between your temporary place of work and your tax home. Can i still file my 2010 taxes online You can claim these expenses up to the amount it would have cost you to stay at your temporary place of work. Can i still file my 2010 taxes online   If you keep your hotel room during your visit home, you can deduct the cost of your hotel room. Can i still file my 2010 taxes online 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. Can i still file my 2010 taxes online Probationary work period. Can i still file my 2010 taxes online   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. Can i still file my 2010 taxes online You cannot deduct any of your expenses for meals and lodging during the probationary period. Can i still file my 2010 taxes online 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. Can i still file my 2010 taxes online You can deduct ordinary and necessary expenses you have when you travel away from home on business. Can i still file my 2010 taxes online The type of expense you can deduct depends on the facts and your circumstances. Can i still file my 2010 taxes online Table 26-1 summarizes travel expenses you may be able to deduct. Can i still file my 2010 taxes online You may have other deductible travel expenses that are not covered there, depending on the facts and your circumstances. Can i still file my 2010 taxes online 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. Can i still file my 2010 taxes online You can use a log, diary, notebook, or any other written record to keep track of your expenses. Can i still file my 2010 taxes online The types of expenses you need to record, along with supporting documentation, are described in Table 26-2 , later. Can i still file my 2010 taxes online Separating costs. Can i still file my 2010 taxes online   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. Can i still file my 2010 taxes online You must have a reasonable basis for making this allocation. Can i still file my 2010 taxes online For example, you must allocate your expenses if a hotel includes one or more meals in its room charge. Can i still file my 2010 taxes online Travel expenses for another individual. Can i still file my 2010 taxes online   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. Can i still file my 2010 taxes online Employee. Can i still file my 2010 taxes online   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. Can i still file my 2010 taxes online Business associate. Can i still file my 2010 taxes online   If a business associate travels with you and meets the conditions in (2) and (3) above, you can deduct the travel expenses you have for that person. Can i still file my 2010 taxes online A business associate is someone with whom you could reasonably expect to engage or deal in the active conduct of your business. Can i still file my 2010 taxes online A business associate can be a current or prospective (likely to become) customer, client, supplier, employee, agent, partner, or professional advisor. Can i still file my 2010 taxes online Bona fide business purpose. Can i still file my 2010 taxes online   A bona fide business purpose exists if you can prove a real business purpose for the individual's presence. Can i still file my 2010 taxes online Incidental services, such as typing notes or assisting in entertaining customers, are not enough to make the expenses deductible. Can i still file my 2010 taxes online Example. Can i still file my 2010 taxes online Jerry drives to Chicago on business and takes his wife, Linda, with him. Can i still file my 2010 taxes online Linda is not Jerry's employee. Can i still file my 2010 taxes online Linda occasionally types notes, performs similar services, and accompanies Jerry to luncheons and dinners. Can i still file my 2010 taxes online The performance of these services does not establish that her presence on the trip is necessary to the conduct of Jerry's business. Can i still file my 2010 taxes online Her expenses are not deductible. Can i still file my 2010 taxes online Jerry pays $199 a day for a double room. Can i still file my 2010 taxes online A single room costs $149 a day. Can i still file my 2010 taxes online He can deduct the total cost of driving his car to and from Chicago, but only $149 a day for his hotel room. Can i still file my 2010 taxes online If he uses public transportation, he can deduct only his fare. Can i still file my 2010 taxes online Table 26-1. Can i still file my 2010 taxes online Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. Can i still file my 2010 taxes online IF you have expenses for. Can i still file my 2010 taxes online . Can i still file my 2010 taxes online . Can i still file my 2010 taxes online THEN you can deduct the cost of. Can i still file my 2010 taxes online . Can i still file my 2010 taxes online . Can i still file my 2010 taxes online transportation travel by airplane, train, bus, or car between your home and your business destination. Can i still file my 2010 taxes online If you were provided with a ticket or you are riding free as a result of a frequent traveler or similar program, your cost is zero. Can i still file my 2010 taxes online If you travel by ship, see Luxury Water Travel and Cruise ships (under Conventions) in Publication 463 for additional rules and limits. Can i still file my 2010 taxes online 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. Can i still file my 2010 taxes online baggage and shipping sending baggage and sample or display material between your regular and temporary work locations. Can i still file my 2010 taxes online car operating and maintaining your car when traveling away from home on business. Can i still file my 2010 taxes online You can deduct actual expenses or the standard mileage rate as well as business-related tolls and parking. Can i still file my 2010 taxes online If you rent a car while away from home on business, you can deduct only the business-use portion of the expenses. Can i still file my 2010 taxes online 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. Can i still file my 2010 taxes online Meals include amounts spent for food, beverages, taxes, and related tips. Can i still file my 2010 taxes online See Meals and Incidental Expenses for additional rules and limits. Can i still file my 2010 taxes online cleaning dry cleaning and laundry. Can i still file my 2010 taxes online telephone business calls while on your business trip. Can i still file my 2010 taxes online This includes business communication by fax machine or other communication devices. Can i still file my 2010 taxes online tips tips you pay for any expenses in this chart. Can i still file my 2010 taxes online other other similar ordinary and necessary expenses related to your business travel. Can i still file my 2010 taxes online 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. Can i still file my 2010 taxes online Meals and Incidental Expenses You can deduct the cost of meals in either of the following situations. Can i still file my 2010 taxes online It is necessary for you to stop for substantial sleep or rest to properly perform your duties while traveling away from home on business. Can i still file my 2010 taxes online The meal is business-related entertainment. Can i still file my 2010 taxes online Business-related entertainment is discussed under Entertainment Expenses , later. Can i still file my 2010 taxes online The following discussion deals only with meals (and incidental expenses) that are not business-related entertainment. Can i still file my 2010 taxes online Lavish or extravagant. Can i still file my 2010 taxes online   You cannot deduct expenses for meals that are lavish or extravagant. Can i still file my 2010 taxes online An expense is not considered lavish or extravagant if it is reasonable based on the facts and circumstances. Can i still file my 2010 taxes online 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. Can i still file my 2010 taxes online 50% limit on meals. Can i still file my 2010 taxes online   You can figure your meal expenses using either of the following methods. Can i still file my 2010 taxes online Actual cost. Can i still file my 2010 taxes online The standard meal allowance. Can i still file my 2010 taxes online Both of these methods are explained below. Can i still file my 2010 taxes online But, regardless of the method you use, you generally can deduct only 50% of the unreimbursed cost of your meals. Can i still file my 2010 taxes online   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. Can i still file my 2010 taxes online If you are not reimbursed, the 50% limit applies whether the unreimbursed meal expense is for business travel or business entertainment. Can i still file my 2010 taxes online The 50% limit is explained later under Entertainment Expenses . Can i still file my 2010 taxes online Accountable and nonaccountable plans are discussed later under Reimbursements . Can i still file my 2010 taxes online Actual cost. Can i still file my 2010 taxes online   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. Can i still file my 2010 taxes online If you use this method, you must keep records of your actual cost. Can i still file my 2010 taxes online Standard meal allowance. Can i still file my 2010 taxes online   Generally, you can use the “standard meal allowance” method as an alternative to the actual cost method. Can i still file my 2010 taxes online 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. Can i still file my 2010 taxes online The set amount varies depending on where and when you travel. Can i still file my 2010 taxes online In this chapter, “standard meal allowance” refers to the federal rate for M&IE, discussed later under Amount of standard meal allowance . Can i still file my 2010 taxes online If you use the standard meal allowance, you still must keep records to prove the time, place, and business purpose of your travel. Can i still file my 2010 taxes online See Recordkeeping , later. Can i still file my 2010 taxes online Incidental expenses. Can i still file my 2010 taxes online   The term “incidental expenses” means fees and tips given to porters, baggage carriers, hotel staff, and staff on ships. Can i still file my 2010 taxes online 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. Can i still file my 2010 taxes online Incidental expenses only method. Can i still file my 2010 taxes online   You can use an optional method (instead of actual cost) for deducting incidental expenses only. Can i still file my 2010 taxes online The amount of the deduction is $5 a day. Can i still file my 2010 taxes online You can use this method only if you did not pay or incur any meal expenses. Can i still file my 2010 taxes online You cannot use this method on any day that you use the standard meal allowance. Can i still file my 2010 taxes online    Federal employees should refer to the Federal Travel Regulations at  www. Can i still file my 2010 taxes online gsa. Can i still file my 2010 taxes online gov. Can i still file my 2010 taxes online Find “What GSA Offers” and click on “Regulations: FMR, FTR, & FAR” for Federal Travel Regulation (FTR) for changes affecting claims for reimbursement. Can i still file my 2010 taxes online 50% limit may apply. Can i still file my 2010 taxes online   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. Can i still file my 2010 taxes online 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. Can i still file my 2010 taxes online The 50% limit is explained later under Entertainment Expenses . Can i still file my 2010 taxes online Accountable and nonaccountable plans are discussed later under Reimbursements . Can i still file my 2010 taxes online There is no optional standard lodging amount similar to the standard meal allowance. Can i still file my 2010 taxes online Your allowable lodging expense deduction is your actual cost. Can i still file my 2010 taxes online Who can use the standard meal allowance. Can i still file my 2010 taxes online   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. Can i still file my 2010 taxes online   Use of the standard meal allowance for other travel. Can i still file my 2010 taxes online    You can use the standard meal allowance to figure your meal expenses when you travel in connection with investment and other income-producing property. Can i still file my 2010 taxes online You can also use it to figure your meal expenses when you travel for qualifying educational purposes. Can i still file my 2010 taxes online You cannot use the standard meal allowance to figure the cost of your meals when you travel for medical or charitable purposes. Can i still file my 2010 taxes online Amount of standard meal allowance. Can i still file my 2010 taxes online   The standard meal allowance is the federal M&IE rate. Can i still file my 2010 taxes online For travel in 2013, the daily rate for most small localities in the United States is $46. Can i still file my 2010 taxes online   Most major cities and many other localities in the United States are designated as high-cost areas, qualifying for higher standard meal allowances. Can i still file my 2010 taxes online You can find this information (organized by state) on the Internet at www. Can i still file my 2010 taxes online gsa. Can i still file my 2010 taxes online gov. Can i still file my 2010 taxes online Click on “Per Diem Rates,” then select “2013” for the period January 1, 2013 – September 30, 2013, and select “2014” for the period October 1, 2013 – December 31, 2013. Can i still file my 2010 taxes online However, you can apply the rates in effect before October 1, 2013, for expenses of all travel within the United States for 2013 instead of the updated rates. Can i still file my 2010 taxes online You must consistently use either the rates for the first 9 months for all of 2013 or the updated rates for the period of October 1, 2013, through December 31, 2013. Can i still file my 2010 taxes online   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. Can i still file my 2010 taxes online If you work in the transportation industry, however, see Special rate for transportation workers , later. Can i still file my 2010 taxes online Standard meal allowance for areas outside the continental United States. Can i still file my 2010 taxes online    The standard meal allowance rates above do not apply to travel in Alaska, Hawaii, or any other location outside the continental United States. Can i still file my 2010 taxes online The Department of Defense establishes per diem rates for Alaska, Hawaii, Puerto Rico, American Samoa, Guam, Midway, the Northern Mariana Islands, the U. Can i still file my 2010 taxes online S. Can i still file my 2010 taxes online Virgin Islands, Wake Island, and other non-foreign areas outside the continental United States. Can i still file my 2010 taxes online The Department of State establishes per diem rates for all other foreign areas. Can i still file my 2010 taxes online    You can access per diem rates for non-foreign areas outside the continental United States at: www. Can i still file my 2010 taxes online defensetravel. Can i still file my 2010 taxes online dod. Can i still file my 2010 taxes online mil/site/perdiemCalc. Can i still file my 2010 taxes online cfm. Can i still file my 2010 taxes online You can access all other foreign per diem rates at www. Can i still file my 2010 taxes online state. Can i still file my 2010 taxes online gov/travel/. Can i still file my 2010 taxes online Click on “Travel Per Diem Allowances for Foreign Areas” under “Foreign Per Diem Rates,” to obtain the latest foreign per diem rates. Can i still file my 2010 taxes online Special rate for transportation workers. Can i still file my 2010 taxes online   You can use a special standard meal allowance if you work in the transportation industry. Can i still file my 2010 taxes online 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. Can i still file my 2010 taxes online If this applies to you, you can claim a standard daily meal allowance of $59 ($65 for travel outside the continental United States). Can i still file my 2010 taxes online   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. Can i still file my 2010 taxes online 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. Can i still file my 2010 taxes online Travel for days you depart and return. Can i still file my 2010 taxes online   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). Can i still file my 2010 taxes online You can do so by one of two methods. Can i still file my 2010 taxes online Method 1: You can claim 3/4 of the standard meal allowance. Can i still file my 2010 taxes online Method 2: You can prorate using any method that you consistently apply and that is in accordance with reasonable business practice. Can i still file my 2010 taxes online Example. Can i still file my 2010 taxes online Jen is employed in New Orleans as a convention planner. Can i still file my 2010 taxes online In March, her employer sent her on a 3-day trip to Washington, DC, to attend a planning seminar. Can i still file my 2010 taxes online She left her home in New Orleans at 10 a. Can i still file my 2010 taxes online m. Can i still file my 2010 taxes online on Wednesday and arrived in Washington, DC, at 5:30 p. Can i still file my 2010 taxes online m. Can i still file my 2010 taxes online After spending two nights there, she flew back to New Orleans on Friday and arrived back home at 8:00 p. Can i still file my 2010 taxes online m. Can i still file my 2010 taxes online Jen's employer gave her a flat amount to cover her expenses and included it with her wages. Can i still file my 2010 taxes online 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. Can i still file my 2010 taxes online Under Method 2, Jen could also use any method that she applies consistently and that is in accordance with reasonable business practice. Can i still file my 2010 taxes online 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. Can i still file my 2010 taxes online Travel in the United States The following discussion applies to travel in the United States. Can i still file my 2010 taxes online For this purpose, the United States includes only the 50 states and the District of Columbia. Can i still file my 2010 taxes online 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. Can i still file my 2010 taxes online See Part of Trip Outside the United States , later. Can i still file my 2010 taxes online Trip Primarily for Business You can deduct all your travel expenses if your trip was entirely business related. Can i still file my 2010 taxes online 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 your business-related travel expenses. Can i still file my 2010 taxes online These expenses include the travel costs of getting to and from your business destination and any business-related expenses at your business destination. Can i still file my 2010 taxes online Example. Can i still file my 2010 taxes online You work in Atlanta and take a business trip to New Orleans in May. Can i still file my 2010 taxes online On your way home, you stop in Mobile to visit your parents. Can i still file my 2010 taxes online You spend $1,996 for the 9 days you are away from home for travel, meals, lodging, and other travel expenses. Can i still file my 2010 taxes online If you had not stopped in Mobile, you would have been gone only 6 days, and your total cost would have been $1,696. Can i still file my 2010 taxes online You can deduct $1,696 for your trip, including the cost of round-trip transportation to and from New Orleans. Can i still file my 2010 taxes online The deduction for your meals is subject to the 50% limit on meals mentioned earlier. Can i still file my 2010 taxes online 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. Can i still file my 2010 taxes online However, you can deduct any expenses you have while at your destination that are directly related to your business. Can i still file my 2010 taxes online 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. Can i still file my 2010 taxes online 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. Can i still file my 2010 taxes online Part of Trip Outside the United States If part of your trip is outside the United States, use the rules described later under Travel Outside the United States for that part of the trip. Can i still file my 2010 taxes online For the part of your trip that is inside the United States, use the rules for travel in the United States. Can i still file my 2010 taxes online Travel outside the United States does not include travel from one point in the United States to another point in the United States. Can i still file my 2010 taxes online The following discussion can help you determine whether your trip was entirely within the United States. Can i still file my 2010 taxes online Public transportation. Can i still file my 2010 taxes online   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. Can i still file my 2010 taxes online 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 . Can i still file my 2010 taxes online Example. Can i still file my 2010 taxes online You fly from New York to Puerto Rico with a scheduled stop in Miami. Can i still file my 2010 taxes online You return to New York nonstop. Can i still file my 2010 taxes online 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. Can i still file my 2010 taxes online Because there are no scheduled stops between Puerto Rico and New York, all of the return trip is outside the United States. Can i still file my 2010 taxes online Private car. Can i still file my 2010 taxes online   Travel by private car in the United States is travel between points in the United States, even when you are on your way to a destination outside the United States. Can i still file my 2010 taxes online Example. Can i still file my 2010 taxes online You travel by car from Denver to Mexico City and return. Can i still file my 2010 taxes online 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. Can i still file my 2010 taxes online The rules under Travel Outside the United States apply to your trip from the border to Mexico City and back to the border. Can i still file my 2010 taxes online 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. Can i still file my 2010 taxes online For this purpose, the United States includes only the 50 states and the District of Columbia. Can i still file my 2010 taxes online 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. Can i still file my 2010 taxes online See chapter 1 of Publication 463 for information on luxury water travel. Can i still file my 2010 taxes online 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. Can i still file my 2010 taxes online Travel entirely for business. Can i still file my 2010 taxes online   If you travel outside the United States and you spend the entire time on business activities, you can deduct all of your travel expenses. Can i still file my 2010 taxes online Travel considered entirely for business. Can i still file my 2010 taxes online   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. Can i still file my 2010 taxes online Exception 1 - No substantial control. Can i still file my 2010 taxes online   Your trip is considered entirely for business if you did not have substantial control over arranging the trip. Can i still file my 2010 taxes online The fact that you control the timing of your trip does not, by itself, mean that you have substantial control over arranging your trip. Can i still file my 2010 taxes online   You do not have substantial control over your trip if you: Are an employee who was reimbursed or paid a travel expense allowance, Are not related to your employer, and Are not a managing executive. Can i still file my 2010 taxes online    “Related to your employer” is defined later in this chapter under Per Diem and Car Allowances . Can i still file my 2010 taxes online   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. Can i still file my 2010 taxes online    A self-employed person generally has substantial control over arranging business trips. Can i still file my 2010 taxes online Exception 2 - Outside United States no more than a week. Can i still file my 2010 taxes online   Your trip is considered entirely for business if you were outside the United States for a week or less, combining business and nonbusiness activities. Can i still file my 2010 taxes online One week means 7 consecutive days. Can i still file my 2010 taxes online 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. Can i still file my 2010 taxes online Exception 3 - Less than 25% of time on personal activities. Can i still file my 2010 taxes online   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. Can i still file my 2010 taxes online For this purpose, count both the day your trip began and the day it ended. Can i still file my 2010 taxes online Exception 4 - Vacation not a major consideration. Can i still file my 2010 taxes online   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. Can i still file my 2010 taxes online Travel Primarily for Business If you travel outside the United States primarily for business but spend some of your time on nonbusiness activities, you generally cannot deduct all of your travel expenses. Can i still file my 2010 taxes online You can only deduct the business portion of your cost of getting to and from your destination. Can i still file my 2010 taxes online You must allocate the costs between your business and nonbusiness activities to determine your deductible amount. Can i still file my 2010 taxes online These travel allocation rules are discussed in chapter 1 of Publication 463. Can i still file my 2010 taxes online You do not have to allocate your travel expense deduction if you meet one of the four exceptions listed earlier under Travel considered entirely for business. Can i still file my 2010 taxes online In those cases, you can deduct the total cost of getting to and from your destination. Can i still file my 2010 taxes online 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. Can i still file my 2010 taxes online 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. Can i still file my 2010 taxes online Conventions You can deduct your travel expenses when you attend a convention if you can show that your attendance benefits your trade or business. Can i still file my 2010 taxes online You cannot deduct the travel expenses for your family. Can i still file my 2010 taxes online If the convention is for investment, political, social, or other purposes unrelated to your trade or business, you cannot deduct the expenses. Can i still file my 2010 taxes online Your appointment or election as a delegate does not, in itself, determine whether you can deduct travel expenses. Can i still file my 2010 taxes online You can deduct your travel expenses only if your attendance is connected to your own trade or business. Can i still file my 2010 taxes online Convention agenda. Can i still file my 2010 taxes online   The convention agenda or program generally shows the purpose of the convention. Can i still file my 2010 taxes online 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. Can i still file my 2010 taxes online 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. Can i still file my 2010 taxes online Conventions held outside the North American area. Can i still file my 2010 taxes online    See chapter 1 of Publication 463 for information on conventions held outside the North American area. Can i still file my 2010 taxes online Entertainment Expenses You may be able to deduct business-related entertainment expenses you have for entertaining a client, customer, or employee. Can i still file my 2010 taxes online You can deduct entertainment expenses only if they are both ordinary and necessary (defined earlier in the Introduction ) and meet one of the following tests. Can i still file my 2010 taxes online Directly-related test. Can i still file my 2010 taxes online Associated test. Can i still file my 2010 taxes online Both of these tests are explained in chapter 2 of Publication 463. Can i still file my 2010 taxes online The amount you can deduct for entertainment expenses may be limited. Can i still file my 2010 taxes online Generally, you can deduct only 50% of your unreimbursed entertainment expenses. Can i still file my 2010 taxes online This limit is discussed next. Can i still file my 2010 taxes online 50% Limit In general, you can deduct only 50% of your business-related meal and entertainment expenses. Can i still file my 2010 taxes online (If you are subject to the Department of Transportation's “hours of service” limits, you can deduct 80% of your business-related meal and entertainment expenses. Can i still file my 2010 taxes online See Individuals subject to “hours of service” limits , later. Can i still file my 2010 taxes online ) The 50% limit applies to employees or their employers, and to self-employed persons (including independent contractors) or their clients, depending on whether the expenses are reimbursed. Can i still file my 2010 taxes online Figure 26-A summarizes the general rules explained in this section. Can i still file my 2010 taxes online The 50% limit applies to business meals or entertainment expenses you have while: Traveling away from home (whether eating alone or with others) on business, Entertaining customers at your place of business, a restaurant, or other location, or Attending a business convention or reception, business meeting, or business luncheon at a club. Can i still file my 2010 taxes online Included expenses. Can i still file my 2010 taxes online   Expenses subject to the 50% limit include: Taxes and tips relating to a business meal or entertainment activity, Cover charges for admission to a nightclub, Rent paid for a room in which you hold a dinner or cocktail party, and Amounts paid for parking at a sports arena. Can i still file my 2010 taxes online However, the cost of transportation to and from a business meal or a business-related entertainment activity is not subject to the 50% limit. Can i still file my 2010 taxes online Application of 50% limit. Can i still file my 2010 taxes online   The 50% limit on meal and entertainment expenses applies if the expense is otherwise deductible and is not covered by one of the exceptions discussed later in this section. Can i still file my 2010 taxes online   The 50% limit also applies to certain meal and entertainment expenses that are not business related. Can i still file my 2010 taxes online It applies to meal and entertainment expenses incurred for the production of income, including rental or royalty income. Can i still file my 2010 taxes online It also applies to the cost of meals included in deductible educational expenses. Can i still file my 2010 taxes online When to apply the 50% limit. Can i still file my 2010 taxes online   You apply the 50% limit after determining the amount that would otherwise qualify for a deduction. Can i still file my 2010 taxes online You first have to determine the amount of meal and entertainment expenses that would be deductible under the other rules discussed in this chapter. Can i still file my 2010 taxes online Example 1. Can i still file my 2010 taxes online You spend $200 for a business-related meal. Can i still file my 2010 taxes online If $110 of that amount is not allowable because it is lavish and extravagant, the remaining $90 is subject to the 50% limit. Can i still file my 2010 taxes online Your deduction cannot be more than $45 (. Can i still file my 2010 taxes online 50 × $90). Can i still file my 2010 taxes online Example 2. Can i still file my 2010 taxes online You purchase two tickets to a concert and give them to a client. Can i still file my 2010 taxes online You purchased the tickets through a ticket agent. Can i still file my 2010 taxes online You paid $200 for the two tickets, which had a face value of $80 each ($160 total). Can i still file my 2010 taxes online Your deduction cannot be more than $80 (. Can i still file my 2010 taxes online 50 × $160). Can i still file my 2010 taxes online Exceptions to the 50% Limit Generally, business-related meal and entertainment expenses are subject to the 50% limit. Can i still file my 2010 taxes online Figure 26-A can help you determine if the 50% limit applies to you. Can i still file my 2010 taxes online Your meal or entertainment expense is not subject to the 50% limit if the expense meets one of the following exceptions. Can i still file my 2010 taxes online Employee's reimbursed expenses. Can i still file my 2010 taxes online   If you are an employee, you are not subject to the 50% limit on expenses for which your employer reimburses you under an accountable plan. Can i still file my 2010 taxes online Accountable plans are discussed later under Reimbursements . Can i still file my 2010 taxes online Individuals subject to “hours of service” limits. Can i still file my 2010 taxes online   You can deduct a higher percentage of your meal expenses while traveling away from your tax home if the meals take place during or incident to any period subject to the Department of Transportation's “hours of service” limits. Can i still file my 2010 taxes online The percentage is 80%. Can i still file my 2010 taxes online   Individuals subject to the Department of Transportation's “hours of service” limits include the following persons. Can i still file my 2010 taxes online Certain air transportation workers (such as pilots, crew, dispatchers, mechanics, and control tower operators) who are under Federal Aviation Administration regulations. Can i still file my 2010 taxes online Interstate truck operators and bus drivers who are under Department of Transportation regulations. Can i still file my 2010 taxes online Certain railroad employees (such as engineers, conductors, train crews, dispatchers, and control operations personnel) who are under Federal Railroad Administration regulations. Can i still file my 2010 taxes online Certain merchant mariners who are under Coast Guard regulations. Can i still file my 2010 taxes online Other exceptions. Can i still file my 2010 taxes online   There are also exceptions for the self-employed, advertising expenses, selling meals or entertainment, and charitable sports events. Can i still file my 2010 taxes online These are discussed in Publication 463. Can i still file my 2010 taxes online Figure 26-A. Can i still file my 2010 taxes online Does the 50% Limit Apply to Your Expenses? There are exceptions to these rules. Can i still file my 2010 taxes online See Exceptions to the 50% Limit . Can i still file my 2010 taxes online Please click here for the text description of the image. Can i still file my 2010 taxes online Entertainment expenses: 50% limit What Entertainment Expenses Are Deductible? This section explains different types of entertainment expenses you may be able to deduct. Can i still file my 2010 taxes online Entertainment. Can i still file my 2010 taxes online    Entertainment includes any activity generally considered to provide entertainment, amusement, or recreation. Can i still file my 2010 taxes online Examples include entertaining guests at nightclubs; at social, athletic, and sporting clubs; at theaters; at sporting events; or on hunting, fishing, vacation, and similar trips. Can i still file my 2010 taxes online A meal as a form of entertainment. Can i still file my 2010 taxes online   Entertainment includes the cost of a meal you provide to a customer or client, whether the meal is a part of other entertainment or by itself. Can i still file my 2010 taxes online A meal expense includes the cost of food, beverages, taxes, and tips for the meal. Can i still file my 2010 taxes online To deduct an entertainment-related meal, you or your employee must be present when the food or beverages are provided. Can i still file my 2010 taxes online You cannot claim the cost of your meal both as an entertainment expense and as a travel expense. Can i still file my 2010 taxes online Separating costs. Can i still file my 2010 taxes online   If you have one expense that includes the costs of entertainment and other services (such as lodging or transportation), you must allocate that expense between the cost of entertainment and the cost of other services. Can i still file my 2010 taxes online You must have a reasonable basis for making this allocation. Can i still file my 2010 taxes online For example, you must allocate your expenses if a hotel includes entertainment in its lounge on the same bill with your room charge. Can i still file my 2010 taxes online Taking turns paying for meals or entertainment. Can i still file my 2010 taxes online   If a group of business acquaintances take turns picking up each others' meal or entertainment checks without regard to whether any business purposes are served, no member of the group can deduct any part of the expense. Can i still file my 2010 taxes online Lavish or extravagant expenses. Can i still file my 2010 taxes online   You cannot deduct expenses for entertainment that are lavish or extravagant. Can i still file my 2010 taxes online An expense is not considered lavish or extravagant if it is reasonable considering the facts and circumstances. Can i still file my 2010 taxes online Expenses will not be disallowed just because they are more than a fixed dollar amount or take place at deluxe restaurants, hotels, nightclubs, or resorts. Can i still file my 2010 taxes online Trade association meetings. Can i still file my 2010 taxes online    You can deduct entertainment expenses that are directly related to, and necessary for, attending business meetings or conventions of certain exempt organizations if the expenses of your attendance are related to your active trade or business. Can i still file my 2010 taxes online These organizations include business leagues, chambers of commerce, real estate boards, trade associations, and professional associations. Can i still file my 2010 taxes online Entertainment tickets. Can i still file my 2010 taxes online   Generally, you cannot deduct more than the face value of an entertainment ticket, even if you paid a higher price. Can i still file my 2010 taxes online For example, you cannot deduct service fees you pay to ticket agencies or brokers or any amount over the face value of the tickets you pay to scalpers. Can i still file my 2010 taxes online What Entertainment Expenses Are Not Deductible? This section explains different types of entertainment expenses you generally may not be able to deduct. Can i still file my 2010 taxes online Club dues and membership fees. Can i still file my 2010 taxes online   You cannot deduct dues (including initiation fees) for membership in any club organized for: Business, Pleasure, Recreation, or Other social purpose. Can i still file my 2010 taxes online This rule applies to any membership organization if one of its principal purposes is either: To conduct entertainment activities for members or their guests, or To provide members or their guests with access to entertainment facilities. Can i still file my 2010 taxes online   The purposes and activities of a club, not its name, will determine whether or not you can deduct the dues. Can i still file my 2010 taxes online You cannot deduct dues paid to: Country clubs, Golf and athletic clubs, Airline clubs, Hotel clubs, and Clubs operated to provide meals under circumstances generally considered to be conducive to business discussions. Can i still file my 2010 taxes online Entertainment facilities. Can i still file my 2010 taxes online   Generally, you cannot deduct any expense for the use of an entertainment facility. Can i still file my 2010 taxes online This includes expenses for depreciation and operating costs such as rent, utilities, maintenance, and protection. Can i still file my 2010 taxes online   An entertainment facility is any property you own, rent, or use for entertainment. Can i still file my 2010 taxes online Examples include a yacht, hunting lodge, fishing camp, swimming pool, tennis court, bowling alley, car, airplane, apartment, hotel suite, or home in a vacation resort. Can i still file my 2010 taxes online Out-of-pocket expenses. Can i still file my 2010 taxes online   You can deduct out-of-pocket expenses, such as for food and beverages, catering, gas, and fishing bait, that you provided during entertainment at a facility. Can i still file my 2010 taxes online These are not expenses for the use of an entertainment facility. Can i still file my 2010 taxes online However, these expenses are subject to the directly-related and associated tests and to the 50% Limit discussed earlier. Can i still file my 2010 taxes online Additional information. Can i still file my 2010 taxes online   For more information on entertainment expenses, including discussions of the directly-related and associated tests, see chapter 2 of Publication 463. Can i still file my 2010 taxes online Gift Expenses If you give gifts in the course of your trade or business, you can deduct all or part of the cost. Can i still file my 2010 taxes online This section explains the limits and rules for deducting the costs of gifts. Can i still file my 2010 taxes online $25 limit. Can i still file my 2010 taxes online   You can deduct no more than $25 for business gifts you give directly or indirectly to each person during your tax year. Can i still file my 2010 taxes online A gift to a company that is intended for the eventual personal use or benefit of a particular person or a limited class of people will be considered an indirect gift to that particular person or to the individuals within that class of people who receive the gift. Can i still file my 2010 taxes online   If you give a gift to a member of a customer's family, the gift is generally considered to be an indirect gift to the customer. Can i still file my 2010 taxes online This rule does not apply if you have a bona fide, independent business connection with that family member and the gift is not intended for the customer's eventual use or benefit. Can i still file my 2010 taxes online   If you and your spouse both give gifts, both of you are treated as one taxpayer. Can i still file my 2010 taxes online It does not matter whether you have separate businesses, are separately employed, or whether each of you has an independent connection with the recipient. Can i still file my 2010 taxes online If a partnership gives gifts, the partnership and the partners are treated as one taxpayer. Can i still file my 2010 taxes online Incidental costs. Can i still file my 2010 taxes online   Incidental costs, such as engraving on jewelry, or packaging, insuring, and mailing, are generally not included in determining the cost of a gift for purposes of the $25 limit. Can i still file my 2010 taxes online   A cost is incidental only if it does not add substantial value to the gift. Can i still file my 2010 taxes online For example, the cost of customary gift wrapping is an incidental cost. Can i still file my 2010 taxes online However, the purchase of an ornamental basket for packaging fruit is not an incidental cost if the value of the basket is substantial compared to the value of the fruit. Can i still file my 2010 taxes online Exceptions. Can i still file my 2010 taxes online   The following items are not considered gifts for purposes of the $25 limit. Can i still file my 2010 taxes online An item that costs $4 or less and: Has your name clearly and permanently imprinted on the gift, and Is one of a number of identical items you widely distribute. Can i still file my 2010 taxes online Examples include pens, desk sets, and plastic bags and cases. Can i still file my 2010 taxes online Signs, display racks, or other promotional material to be used on the business premises of the recipient. Can i still file my 2010 taxes online Gift or entertainment. Can i still file my 2010 taxes online   Any item that might be considered either a gift or entertainment generally will be considered entertainment. Can i still file my 2010 taxes online However, if you give a customer packaged food or beverages you intend the customer to use at a later date, treat it as a gift. Can i still file my 2010 taxes online    If you give a customer tickets to a theater performance or sporting event and you do not go with the customer to the performance or event, you have a choice. Can i still file my 2010 taxes online You can treat the cost of the tickets as either a gift expense or an entertainment expense, whichever is to your advantage. Can i still file my 2010 taxes online    If you go with the customer to the event, you must treat the cost of the tickets as an entertainment expense. Can i still file my 2010 taxes online You cannot choose, in this case, to treat the cost of the tickets as a gift expense. Can i still file my 2010 taxes online Transportation Expenses This section discusses expenses you can deduct for business transportation when you are not traveling away from home as defined earlier under Travel Expenses . Can i still file my 2010 taxes online These expenses include the cost of transportation by air, rail, bus, taxi, etc. Can i still file my 2010 taxes online , and the cost of driving and maintaining your car. Can i still file my 2010 taxes online Transportation expenses include the ordinary and necessary costs of all of the following. Can i still file my 2010 taxes online Getting from one workplace to another in the course of your business or profession when you are traveling within the area of your tax home. Can i still file my 2010 taxes online (Tax home is defined earlier under Travel Expenses . Can i still file my 2010 taxes online ) Visiting clients or customers. Can i still file my 2010 taxes online Going to a business meeting away from your regular workplace. Can i still file my 2010 taxes online Getting from your home to a temporary workplace when you have one or more regular places of work. Can i still file my 2010 taxes online These temporary workplaces can be either within the area of your tax home or outside that area. Can i still file my 2010 taxes online Transportation expenses do not include expenses you have while traveling away from home overnight. Can i still file my 2010 taxes online Those expenses are travel expenses, discussed earlier. Can i still file my 2010 taxes online However, if you use your car while traveling away from home overnight, use the rules in this section to figure your car expense deduction. Can i still file my 2010 taxes online See Car Expenses , later. Can i still file my 2010 taxes online Illustration of transportation expenses. Can i still file my 2010 taxes online    Figure 26-B illustrates the rules for when you can deduct transportation expenses when you have a regular or main job away from your home. Can i still file my 2010 taxes online You may want to refer to it when deciding whether you can deduct your transportation expenses. Can i still file my 2010 taxes online Daily transportation expenses you incur while traveling from home to one or more regular places of business are generally nondeductible commuting expenses. Can i still file my 2010 taxes online However, there are many exceptions for deducting transportation expenses, like whether your work location is temporary (inside or outside the metropolitan area), traveling for same trade or business, or if you have a home office. Can i still file my 2010 taxes online Temporary work location. Can i still file my 2010 taxes online   If you have one or more regular work locations away from your home and you commute to a temporary work location in the same trade or business, you can deduct the expenses of the daily round-trip transportation between your home and the temporary location, regardless of distance. Can i still file my 2010 taxes online   If your employment at a work location is realistically expected to last (and does in fact last) for 1 year or less, the employment is temporary unless there are facts and circumstances that would indicate otherwise. Can i still file my 2010 taxes online   If your employment at a work location is realistically expected to last for more than 1 year or if there is no realistic expectation that the employment will last for 1 year or less, the employment is not temporary, regardless of whether it actually lasts for more than 1 year. Can i still file my 2010 taxes online   If employment at a work location initially is realistically expected to last for 1 year or less, but at some later date the employment is realistically expected to last more than 1 year, that employment will be treated as temporary (unless there are facts and circumstances that would indicate otherwise) until your expectation changes. Can i still file my 2010 taxes online It will not be treated as temporary after the date you determine it will last more than 1 year. Can i still file my 2010 taxes online   If the temporary work location is beyond the general area of your regular place of work and you stay overnight, you are traveling away from home. Can i still file my 2010 taxes online You may have deductible travel expenses as discussed earlier in this chapter. Can i still file my 2010 taxes online No regular place of work. Can i still file my 2010 taxes online   If you have no regular place of work but ordinarily work in the metropolitan area where you live, you can deduct daily transportation costs between home and a temporary work site outside that metropolitan area. Can i still file my 2010 taxes online   Generally, a metropolitan area includes the area within the city limits and the suburbs that are considered part of that metropolitan area. Can i still file my 2010 taxes online   You cannot deduct daily transportation costs between your home and temporary work sites within your metropolitan area. Can i still file my 2010 taxes online These are nondeductible commuting expenses. Can i still file my 2010 taxes online Two places of work. Can i still file my 2010 taxes online   If you work at two places in one day, whether or not for the same employer, you can deduct the expense of getting from one workplace to the other. Can i still file my 2010 taxes online However, if for some personal reason you do not go directly from one location to the other, you cannot deduct more than the amount it would have cost you to go directly from the first location to the second. Can i still file my 2010 taxes online   Transportation expenses you have in going between home and a part-time job on a day off from your main job are commuting expenses. Can i still file my 2010 taxes online You cannot deduct them. Can i still file my 2010 taxes online Armed Forces reservists. Can i still file my 2010 taxes online   A meeting of an Armed Forces reserve unit is a second place of business if the meeting is held on a day on which you work at your regular job. Can i still file my 2010 taxes online You can deduct the expense of getting from one workplace to the other as just discussed under Two places of work , earlier. Can i still file my 2010 taxes online   You usually cannot deduct the expense if the reserve meeting is held on a day on which you do not work at your regular job. Can i still file my 2010 taxes online In this case, your transportation generally is a nondeductible commuting expense. Can i still file my 2010 taxes online However, you can deduct your transportation expenses if the location of the meeting is temporary and you have one or more regular places of work. Can i still file my 2010 taxes online   If you ordinarily work in a particular metropolitan area but not at any specific location and the reserve meeting is held at a temporary location outside that metropolitan area, you can deduct your transportation expenses. Can i still file my 2010 taxes online   If you travel away from home overnight to attend a guard or reserve meeting, you can deduct your travel expenses. Can i still file my 2010 taxes online These expenses are discussed earlier under Travel Expenses . Can i still file my 2010 taxes online   If you travel more than 100 miles away from home in connection with your performance of services as a member of the reserves, you may be able to deduct some of your reserve-related travel costs as an adjustment to income rather than as an itemized deduction. Can i still file my 2010 taxes online See Armed Forces reservists traveling more than 100 miles from home under Special Rules, later. Can i still file my 2010 taxes online Commuting expenses. Can i still file my 2010 taxes online   You cannot deduct the costs of taking a bus, trolley, subway, or taxi, or of driving a car between your home and your main or regular place of work. Can i still file my 2010 taxes online These costs are personal commuting expenses. Can i still file my 2010 taxes online You cannot deduct commuting expenses no matter how far your home is from your regular place of work. Can i still file my 2010 taxes online You cannot deduct commuting expenses even if you work during the commuting trip. Can i still file my 2010 taxes online Example. Can i still file my 2010 taxes online You sometimes use your cell phone to make business calls while commuting to and from work. Can i still file my 2010 taxes online Sometimes business associates ride with you to and from work, and you have a business discussion in the car. Can i still file my 2010 taxes online These activities do not change the trip from personal to business. Can i still file my 2010 taxes online You cannot deduct your commuting expenses. Can i still file my 2010 taxes online Parking fees. Can i still file my 2010 taxes online   Fees you pay to park your car at your place of business are nondeductible commuting expenses. Can i still file my 2010 taxes online You can, however, deduct business-related parking fees when visiting a customer or client. Can i still file my 2010 taxes online Advertising display on car. Can i still file my 2010 taxes online   Putting display material that advertises your business on your car does not change the use of your car from personal use to business use. Can i still file my 2010 taxes online If you use this car for commuting or other personal uses, you still cannot deduct your expenses for those uses. Can i still file my 2010 taxes online Car pools. Can i still file my 2010 taxes online   You cannot deduct the cost of using your car in a nonprofit car pool. Can i still file my 2010 taxes online Do not include payments you receive from the passengers in your income. Can i still file my 2010 taxes online These payments are considered reimbursements of your expenses. Can i still file my 2010 taxes online However, if you operate a car pool for a profit, you must include payments from passengers in your income. Can i still file my 2010 taxes online You can then deduct your car expenses (using the rules in this chapter). Can i still file my 2010 taxes online Hauling tools or instruments. Can i still file my 2010 taxes online   Hauling tools or instruments in your car while commuting to and from work does not make your car expenses deductible. Can i still file my 2010 taxes online However, you can deduct any additional costs you have for hauling tools or instruments (such as for renting a trailer you tow with your car). Can i still file my 2010 taxes online Union members' trips from a union hall. Can i still file my 2010 taxes online   If you get your work assignments at a union hall and then go to your place of work, the costs of getting from the union hall to your place of work are nondeductible commuting expenses. Can i still file my 2010 taxes online Although you need the union to get your work assignments, you are employed where you work, not where the union hall is located. Can i still file my 2010 taxes online Office in the home. Can i still file my 2010 taxes online   If you have an office in your home that qualifies as a principal place of business, you can deduct your daily transportation costs between your home and another work location in the same trade or business. Can i still file my 2010 taxes online (See chapter 28 for information on determining if your home office qualifies as a principal place of business. Can i still file my 2010 taxes online ) Figure 26-B. Can i still file my 2010 taxes online When Are Transportation Expenses Deductible? Most employees and self-employed persons can use this chart. Can i still file my 2010 taxes online (Do not use this chart if your home is your principal place of business. Can i still file my 2010 taxes online See Office in the home . Can i still file my 2010 taxes online ) Please click here for the text description of the image. Can i still file my 2010 taxes online Figure 26-B. Can i still file my 2010 taxes online Local Transportation Examples of deductible transportation. Can i still file my 2010 taxes online   The following examples show when you can deduct transportation expenses based on the location of your work and your home. Can i still file my 2010 taxes online Example 1. Can i still file my 2010 taxes online You regularly work in an office in the city where you live. Can i still file my 2010 taxes online Your employer sends you to a 1-week training session at a different office in the same city. Can i still file my 2010 taxes online You travel directly from your home to the training location and return each day. Can i still file my 2010 taxes online You can deduct the cost of your daily round-trip transportation between your home and the training location. Can i still file my 2010 taxes online Example 2. Can i still file my 2010 taxes online Your principal place of business is in your home. Can i still file my 2010 taxes online You can deduct the cost of round-trip transportation between your qualifying home office and your client's or customer's place of business. Can i still file my 2010 taxes online Example 3. Can i still file my 2010 taxes online You have no regular office, and you do not have an office in your home. Can i still file my 2010 taxes online In this case, the location of your first business contact inside the metropolitan area is considered your office. Can i still file my 2010 taxes online Transportation expenses between your home and this first contact are nondeductible commuting expenses. Can i still file my 2010 taxes online Transportation expenses between your last business contact and your home are also nondeductible commuting expenses. Can i still file my 2010 taxes online While you cannot deduct the costs of these first and last trips, you can deduct the costs of going from one client or customer to another. Can i still file my 2010 taxes online With no regular or home office, the costs of travel between two or more business contacts in a metropolitan area are deductible while the costs of travel between the home to (and from) business contacts are not deductible. Can i still file my 2010 taxes online Car Expenses If you use your car for business purposes, you may be able to deduct car expenses. Can i still file my 2010 taxes online You generally can use one of the two following methods to figure your deductible expenses. Can i still file my 2010 taxes online Standard mileage rate. Can i still file my 2010 taxes online Actual car expenses. Can i still file my 2010 taxes online If you use actual car expenses to figure your deduction for a car you lease, there are rules that affect the amount of your lease payments you can deduct. Can i still file my 2010 taxes online See Leasing a car under Actual Car Expenses, later. Can i still file my 2010 taxes online In this chapter, “car” includes a van, pickup, or panel truck. Can i still file my 2010 taxes online Rural mail carriers. Can i still file my 2010 taxes online   If you are a rural mail carrier, you may be able to treat the amount of qualified reimbursement you received as the amount of your allowable expense. Can i still file my 2010 taxes online Because the qualified reimbursement is treated as paid under an accountable plan, your employer should not include the amount of reimbursement in your income. Can i still file my 2010 taxes online   If your vehicle expenses are more than the amount of your reimbursement, you can deduct the unreimbursed expenses as an itemized deduction on Schedule A (Form 1040). Can i still file my 2010 taxes online You must complete Form 2106 and attach it to your Form 1040. Can i still file my 2010 taxes online   A “qualified reimbursement” is the reimbursement you receive that meets both of the following conditions. Can i still file my 2010 taxes online It is given as an equipment maintenance allowance (EMA) to employees of the U. Can i still file my 2010 taxes online S. Can i still file my 2010 taxes online Postal Service. Can i still file my 2010 taxes online It is at the rate contained in the 1991 collective bargaining agreement. Can i still file my 2010 taxes online Any later agreement cannot increase the qualified reimbursement amount by more than the rate of inflation. Can i still file my 2010 taxes online See your employer for information on your reimbursement. Can i still file my 2010 taxes online If you are a rural mail carrier and received a qualified reimbursement, you cannot use the standard mileage rate. Can i still file my 2010 taxes online Standard Mileage Rate You may be able to use the standard mileage rate to figure the deductible costs of operating your car for business purposes. Can i still file my 2010 taxes online For 2013, the standard mileage rate for business use is 56½ cents per mile. Can i still file my 2010 taxes online If you use the standard mileage rate for a year, you cannot deduct your actual car expenses for that year, but see Parking fees and tolls, later. Can i still file my 2010 taxes online You generally can use the standard mileage rate whether or not you are reimbursed and whether or not any reimbursement is more or less than the amount figured using the standard mileage rate. Can i still file my 2010 taxes online See Reimbursements under How To Report, later. Can i still file my 2010 taxes online Choosing the standard mileage rate. Can i still file my 2010 taxes online   If you want to use the standard mileage rate for a car you own, you must choose to use it in the first year the car is available for use in your business. Can i still file my 2010 taxes online Then in later years, you can choose to use either the standard mileage rate or actual expenses. Can i still file my 2010 taxes online   If you want to use the standard mileage rate for a car you lease, you must use it for the entire lease period. Can i still file my 2010 taxes online   You must make the choice to use the standard mileage rate by the due date (including extensions) of your return. Can i still file my 2010 taxes online You cannot revoke the choice. Can i still file my 2010 taxes online However, in a later year, you can switch from the standard mileage rate to the actual expenses method. Can i still file my 2010 taxes online If you change to the actual expenses method in a later year, but before your car is fully depreciated, you have to estimate the remaining useful life of the car and use straight line depreciation. Can i still file my 2010 taxes online Example. Can i still file my 2010 taxes online Larry is an employee who occasionally uses his own car for business purposes. Can i still file my 2010 taxes online He purchased the car in 2011, but he did not claim any unreimburse