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Federal Income Tax Forms 1040ez

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Federal Income Tax Forms 1040ez

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

Federal income tax forms 1040ez 12. Federal income tax forms 1040ez   Filing Form 720 Table of Contents Attachments to Form 720. Federal income tax forms 1040ez Conditions to allowance. Federal income tax forms 1040ez Use Form 720 to report and pay the excise taxes previously discussed in this publication. Federal income tax forms 1040ez File Form 720 for each calendar quarter until you file a final Form 720. Federal income tax forms 1040ez For information on filing Form 720 electronically, visit the IRS e-file website at www. Federal income tax forms 1040ez irs. Federal income tax forms 1040ez gov/efile. Federal income tax forms 1040ez You may be required to file your returns on a monthly or semimonthly basis instead of quarterly if you do not make deposits as required (see Payment of Taxes, later) or are liable for the excise tax on taxable fuels and meet certain conditions. Federal income tax forms 1040ez Form 720 has three parts and three schedules. Federal income tax forms 1040ez Part I consists of excise taxes generally required to be deposited (see Payment of Taxes, later). Federal income tax forms 1040ez Part II consists of excise taxes that are not required to be deposited. Federal income tax forms 1040ez Part III is used to figure your tax liability for the quarter and the amount of any balance due or overpayment. Federal income tax forms 1040ez Schedule A, Excise Tax Liability, is used to record your net tax liability for each semimonthly period in a quarter. Federal income tax forms 1040ez Complete it if you have an entry in Part I. Federal income tax forms 1040ez Schedule C, Claims, is used to make claims. Federal income tax forms 1040ez However, Schedule C can only be used if you are reporting a liability in Part I or Part II. Federal income tax forms 1040ez Schedule T, Two-Party Exchange Information Reporting, is used to report certain exchanges of taxable fuel before or in connection with the removal at the terminal rack. Federal income tax forms 1040ez Attachments to Form 720. Federal income tax forms 1040ez   You may have to attach the following forms. Federal income tax forms 1040ez Form 6197 for the gas guzzler tax. Federal income tax forms 1040ez Form 6627 for environmental taxes. Federal income tax forms 1040ez Form 720X. Federal income tax forms 1040ez   This form is used to make adjustments to Forms 720 filed in prior quarters. Federal income tax forms 1040ez You can file Form 720X by itself or, if it shows a decrease in tax, you can attach it to Form 720. Federal income tax forms 1040ez See Form 720X for more information. Federal income tax forms 1040ez Conditions to allowance. Federal income tax forms 1040ez   For tax decreases, the claimant must check the appropriate box on Form 720X stating that: For adjustments of communications or air transportation taxes, the claimant has: Repaid the tax to the person from whom it was collected, or Obtained the consent of that person to the allowance of the adjustment. Federal income tax forms 1040ez For other adjustments, the claimant has: Not included the tax in the price of the article and not collected the tax from the purchaser, Repaid the tax to the ultimate purchaser, or Attached the written consent of the ultimate purchaser to the allowance of the adjustment. Federal income tax forms 1040ez However, the conditions listed under (2) do not apply to environmental taxes, the ship passenger tax, obligations not in registered form, foreign insurance taxes, fuels used on inland waterways, cellulosic or second generation biofuel sold as but not used as fuel, biodiesel sold as fuel but not used as fuel, and certain fuel taxes if the tax was based on use (for example, dyed diesel fuel used in trains, LPG, and CNG). Federal income tax forms 1040ez Final return. Federal income tax forms 1040ez   File a final return if: You go out of business, or You will not owe excise taxes that are reportable on Form 720 in future quarters. Federal income tax forms 1040ez Due dates. Federal income tax forms 1040ez   Form 720 must be filed by the following due dates. Federal income tax forms 1040ez Quarter Covered Due Dates January, February, March April 30 April, May, June July 31 July, August, September October 31 October, November, December January 31   If any due date falls on a Saturday, Sunday, or legal holiday, you can file the return on the next business day. Federal income tax forms 1040ez One-time filing. Federal income tax forms 1040ez   If you import a gas guzzling automobile, you may be eligible to make a one-time filing using your SSN if you: Do not import gas guzzling automobiles in the course of your trade or business, and Are not required to file Form 720 reporting other excise taxes for the calendar quarter, except for a one-time filing. Federal income tax forms 1040ez   If you meet both requirements above, see Gas guzzler tax (IRS No. Federal income tax forms 1040ez 40) in the Instructions for Form 720 for how to file and pay the tax. Federal income tax forms 1040ez Payment voucher. Federal income tax forms 1040ez   Form 720-V, Payment Voucher, must be included with Form 720 if you have a balance due on line 10 of Form 720 and you are making your payment by check or money order. Federal income tax forms 1040ez Prev  Up  Next   Home   More Online Publications