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File tax Publication 501 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. File tax Tax questions. File tax Useful Items - You may want to see: What's New Who must file. File tax   In some cases, the amount of income you can receive before you must file a tax return has increased. File tax Table 1 shows the filing requirements for most taxpayers. File tax Exemption amount. File tax  The amount you can deduct for each exemption has increased. File tax It was $3,800 for 2012. File tax It is $3,900 for 2013. File tax Exemption phaseout. File tax  You lose at least part of the benefit of your exemptions if your adjusted gross income is above a certain amount. File tax For 2013, the phaseout begins at $150,000 for married individuals filing separate returns; $250,000 for single individuals; $275,000 for heads of household; and $300,000 for married individuals filing joint returns or qualifying widow(er)s. File tax See Phaseout of Exemptions , later. File tax Standard deduction increased. File tax   The standard deduction for some taxpayers who do not itemize their deductions on Schedule A of Form 1040 is higher for 2013 than it was for 2012. File tax The amount depends on your filing status. File tax You can use the 2013 Standard Deduction Tables near the end of this publication to figure your standard deduction. File tax Same-sex marriages. File tax . File tax  If you have a same-sex spouse whom you legally married in a state (or foreign country) that recognizes same-sex marriage, you and your spouse generally must use the married filing jointly or married filing separately filing status on your 2013 return, even if you and your spouse now live in a state (or foreign country) that does not recognize same-sex marriage. File tax See Same-sex marriage under Marital Status, later. File tax If you meet certain requirements, you may be able to file amended returns to change your filing status for some earlier years. File tax For details on filing amended returns, see Joint Return After Separate Returns . File tax Reminders Future developments. File tax  Information about any future developments affecting Publication 501 (such as legislation enacted after we release it) will be posted at www. File tax irs. File tax gov/pub501. File tax Taxpayer identification number for aliens. File tax   If you are a nonresident or resident alien and you do not have and are not eligible to get a social security number (SSN), you must apply for an individual taxpayer identification number (ITIN). File tax Your spouse also may need an ITIN if he or she does not have and is not eligible to get an SSN. File tax See Form W-7, Application for IRS Individual Taxpayer Identification Number. File tax Also, see Social Security Numbers for Dependents , later. File tax Photographs of missing children. File tax   The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. File tax Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. File tax You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. File tax Introduction This publication discusses some tax rules that affect every person who may have to file a federal income tax return. File tax It answers some basic questions: who must file; who should file; what filing status to use; how many exemptions to claim; and the amount of the standard deduction. File tax Who Must File explains who must file an income tax return. File tax If you have little or no gross income, reading this section will help you decide if you have to file a return. File tax Who Should File helps you decide if you should file a return, even if you are not required to do so. File tax Filing Status helps you determine which filing status to use. File tax Filing status is important in determining whether you must file a return and whether you may claim certain deductions and credits. File tax It also helps determine your standard deduction and tax rate. File tax Exemptions, which reduce your taxable income, are discussed in Exemptions . File tax Exemptions for Dependents explains the difference between a qualifying child and a qualifying relative. File tax Other topics include the social security number requirement for dependents, the rules for multiple support agreements, and the rules for divorced or separated parents. File tax Phaseout of Exemptions explains how to determine whether you must reduce the dollar amount of exemptions you claim and, if so, the amount of the reduction. File tax Standard Deduction gives the rules and dollar amounts for the standard deduction — a benefit for taxpayers who do not itemize their deductions. File tax This section also discusses the standard deduction for taxpayers who are blind or age 65 or older, as well as special rules that limit the standard deduction available to dependents. File tax In addition, this section helps you decide whether you would be better off taking the standard deduction or itemizing your deductions. File tax How To Get Tax Help explains how to get tax help from the IRS. File tax This publication is for U. File tax S. File tax citizens and resident aliens only. File tax If you are a resident alien for the entire year, you must follow the same tax rules that apply to U. File tax S. File tax citizens. File tax The rules to determine if you are a resident or nonresident alien are discussed in chapter 1 of Publication 519, U. File tax S. File tax Tax Guide for Aliens. File tax Nonresident aliens. File tax    If you were a nonresident alien at any time during the year, the rules and tax forms that apply to you may be different from those that apply to U. File tax S. File tax citizens. File tax See Publication 519. File tax Comments and suggestions. File tax    We welcome your comments about this publication and your suggestions for future editions. File tax   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. File tax NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. File tax Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. File tax   You can send your comments from www. File tax irs. File tax gov/formspubs. File tax Click on “More Information” and then on “Comment on Tax Forms and Publications. File tax ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. File tax Ordering forms and publications. File tax    Visit www. File tax irs. File tax gov/formspubs to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. File tax Internal Revenue Service 1201 N. File tax Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. File tax    If you have a tax question, check the information available on IRS. File tax gov or call 1-800-829-1040. File tax We cannot answer tax questions sent to either of the above addresses. File tax Useful Items - You may want to see: Publication 559 Survivors, Executors, and Administrators 929 Tax Rules for Children and Dependents Form (and Instructions) 1040X Amended U. File tax S. File tax Individual Income Tax Return 2848 Power of Attorney and Declaration of Representative 8332 Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent 8814 Parents' Election To Report Child's Interest and Dividends Prev  Up  Next   Home   More Online Publications
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File tax Index Symbols "Hours of service" limits, Individuals subject to hours of service limits. File tax Form 2106, Hours of service limits. File tax 50% limit on meals, 50% limit on meals. File tax A Accountable plans, Accountable Plans, Per diem allowance more than federal rate. File tax Accounting to employer, Accountable Plans Adequate accounting, Adequate Accounting Independent contractors, Adequate accounting. File tax Adequate records, What Are Adequate Records? Advertising Car display, Advertising display on car. File tax Expenses, 3 - Advertising expenses. File tax Signs, display racks, or other promotional material to be used on recipient's business premises, Exceptions. File tax Airline clubs, Club dues and membership fees. File tax Allocating costs, Separating costs. File tax , Separating costs. File tax , Allocating between business and nonbusiness. File tax , Allocating total cost. File tax Allowance (see Reimbursements) Armed forces Assigned overseas, Members of the Armed Forces. File tax Assistance (see Tax help) Associated entertainment, Associated Test Athletic clubs, Club dues and membership fees. File tax B Basis of car, Basis. File tax (see also Depreciation of car) Bona fide business purpose, Bona fide business purpose. File tax Box seats at entertainment events, Skyboxes and other private luxury boxes. File tax Business travel, Trip Primarily for Business Outside U. File tax S. File tax , Travel Entirely for Business or Considered Entirely for Business Business use of car, Business and personal use. File tax More-than-50%-use test. File tax , More-than-50%-use test. File tax Qualified business use, Qualified business use. File tax C Canceled checks As evidence of business expenses, Canceled check. File tax Car expenses, Car Expenses, Reporting inclusion amounts. File tax Actual expenses, Actual Car Expenses Allowances for, Per Diem and Car Allowances, Allowance more than the federal rate. File tax Business and personal use, Business and personal use. File tax Combining expenses, Car expenses. File tax Disposition of car, Disposition of a Car Fixed and variable rate (FAVR) allowance, Fixed and variable rate (FAVR). File tax Form 2106, Car expenses. File tax Leasing a car, truck, or van, Leasing a Car, Reporting inclusion amounts. File tax Mileage rate (see Standard mileage rate) Taxes paid on car, Taxes paid on your car. File tax Traffic tickets, Fines and collateral. File tax Car pools, Car pools. File tax Car rentals, Reporting inclusion amounts. File tax Form 2106, Car rentals. File tax Car, defined, Car defined. File tax Car, truck, or van rentals, Leasing a Car, Reporting inclusion amounts. File tax Casualty and theft losses Cars, Casualty and theft losses. File tax Depreciation, Casualty or theft. File tax Charitable organizations Benefit events for, Exception for events that benefit charitable organizations. File tax Sports events to benefit, 5 - Charitable sports event. File tax Club dues, Club dues and membership fees. File tax Commuting expenses, Commuting expenses. File tax Conventions, Conventions, Meetings at conventions. File tax Country clubs, Club dues and membership fees. File tax Cruise ships, Cruise Ships D Daily business mileage and expense log (Table 6-2), Table 5-2. File tax Daily Business Mileage and Expense Log Name: Depreciation of car, Depreciation and section 179 deductions. File tax (see also Section 179 deductions) Adjustment for using standard mileage rate, Depreciation adjustment when you used the standard mileage rate. File tax Basis, Basis. File tax Sales taxes, Sales taxes. File tax Unrecovered basis, How to treat unrecovered basis. File tax Casualty or theft, effect, Casualty or theft. File tax Deduction, Depreciation and section 179 deductions. File tax , Depreciation deduction for the year of disposition. File tax Excess depreciation, Excess depreciation. File tax Modified Accelerated Cost Recovery System (MACRS), Modified Accelerated Cost Recovery System (MACRS). File tax Trade-in, effect, Car trade-in. File tax , Trade-in. File tax Trucks and vans, Trucks and vans. File tax Depreciation of Car Section 179 deduction, Section 179 deduction. File tax Directly-related entertainment, Directly-Related Test Disabled employees Impairment-related work expenses, Impairment-Related Work Expenses of Disabled Employees Documentary evidence, Documentary evidence. File tax E Employer-provided vehicles, Employer-provided vehicle. File tax Reporting requirements, Vehicle Provided by Your Employer Entertainment expenses, Entertainment, Individuals subject to hours of service limits. File tax , Gift or entertainment. File tax 50% limit, Directly before or after business discussion. File tax Determination of applicability (Figure A), 50% Limit Associated test, Associated Test Deductible, What Entertainment Expenses Are Deductible?, Expenses for spouses. File tax Summary (Table 2-1), Exception for events that benefit charitable organizations. File tax Directly-related test, Directly-Related Test Entertainment, defined, Entertainment. File tax Form 2106, Meal and entertainment expenses. File tax Tickets (see Tickets) Entertainment facilities Expenses for use of, Entertainment facilities. File tax Estimates of expenses, How To Prove Expenses Exceptions to the 50% Limit, Exceptions to the 50% Limit Excess reimbursements (see Reimbursements) Extravagant expenses, Lavish or extravagant. File tax , Lavish or extravagant expenses. File tax F Fair market value of car, Fair market value. File tax Farmers Form 1040, Schedule F, Self-employed. File tax Federal crime investigations or prosecutions Federal employees engaged in, Exception for federal crime investigations or prosecutions. File tax Federal rate for per diem, Standard Meal Allowance, The federal rate. File tax Fee-basis officials, Officials Paid on a Fee Basis Fees you pay, Parking fees. File tax Fixed and variable rate (FAVR) allowance, Fixed and variable rate (FAVR). File tax Form 1040, Schedule C, Self-employed. File tax Form 1040, Schedule F, Self-employed. File tax Form 2106, How to choose. File tax , Employees. File tax , Full value included in your income. File tax , Reporting your expenses under a nonaccountable plan. File tax , Completing Forms 2106 and 2106-EZ Form 2106-EZ, Form 2106-EZ. File tax Form 4562, Self-employed. File tax Form 4797, Excess depreciation. File tax Form W-2 Employer-provided vehicles, Value reported on Form W-2. File tax Reimbursement of personal expenses, Reimbursement for personal expenses. File tax Statutory employees, Statutory employees. File tax Free tax services, Free help with your tax return. File tax G Gifts, Gift or entertainment. File tax , Gifts $25 limit, $25 limit. File tax Combining for recordkeeping purposes, Gift expenses. File tax Reporting requirements, Gifts. File tax Golf clubs, Club dues and membership fees. File tax H Hauling tools, Hauling tools or instruments. File tax Help (see Tax help) High-low method Introduction, High-low method. File tax Transition rules, High-low method. File tax High-low rate method, High-low rate. File tax Home office, Office in the home. File tax Hotel clubs, Club dues and membership fees. File tax I Impairment-related work expenses, Impairment-Related Work Expenses of Disabled Employees Incidental expenses Defined, Incidental expenses. File tax Gifts, Incidental costs. File tax No meals, incidentals only, Incidental-expenses-only method. File tax Income-producing property, Income-producing property. File tax Incomplete records, What If I Have Incomplete Records? Indefinite job assignment, Temporary assignment vs. File tax indefinite assignment. File tax Independent contractors, Rules for Independent Contractors and Clients Interest on car loans, Interest on car loans. File tax Itinerants, Tax Home L Lavish or extravagant expenses, Lavish or extravagant. File tax , Lavish or extravagant expenses. File tax Leasing a car, truck, or van, Leasing a Car, Reporting inclusion amounts. File tax Luxury private boxes at entertainment events, Skyboxes and other private luxury boxes. File tax Luxury water travel, Luxury Water Travel M MACRS (Modified Accelerated Cost Recovery System), Modified Accelerated Cost Recovery System (MACRS). File tax 2011 chart (Table 4-1), Table 4-1. File tax 2013 MACRS Depreciation Chart (Use to Figure Depreciation for 2013. File tax ) Main place of business or work, Main place of business or work. File tax Married taxpayers Performing artists, Special rules for married persons. File tax Meal expenses, Meals 50% limit, 50% Limit Determination of applicability (Figure A), 50% Limit Exceptions, Exceptions to the 50% Limit Actual cost method, Actual Cost Form 2106, Meal and entertainment expenses. File tax Major cities with higher allowances, Amount of standard meal allowance. File tax Standard meal allowance, Standard Meal Allowance, Who can use the standard meal allowance. File tax , The standard meal allowance. File tax Meals, entertainment-related, A meal as a form of entertainment. File tax Mileage rate (see Standard mileage rate) Military (see Armed forces) Missing children, photographs of, Reminder Modified Accelerated Cost Recovery System (MACRS), Modified Accelerated Cost Recovery System (MACRS). File tax 2011 chart (Table 4-1), Table 4-1. File tax 2013 MACRS Depreciation Chart (Use to Figure Depreciation for 2013. File tax ) N Nonaccountable plans, Nonaccountable Plans O Office in the home, Office in the home. File tax Officials paid on fee basis, Officials Paid on a Fee Basis Overseas travel Conventions, Conventions Held Outside the North American Area Meal allowance, Standard meal allowance for areas outside the continental United States. File tax Part of trip outside U. File tax S. File tax , Part of Trip Outside the United States P Parking fees, Parking fees. File tax , Parking fees and tolls. File tax Per diem allowances, Per Diem and Car Allowances, Allowance more than the federal rate. File tax Defined, Reimbursement, allowance, or advance. File tax Federal rate for, The federal rate. File tax Per diem rates High-cost localities, High-low method. File tax High-low method, High-low method. File tax Regular federal method, Regular federal per diem rate method. File tax Standard rate for unlisted localities, High-low method. File tax , Regular federal per diem rate method. File tax Transition rules, High-low method. File tax , Federal per diem rate method. File tax Performing artists, Expenses of Certain Performing Artists Personal property taxes, Personal property taxes. File tax , Taxes paid on your car. File tax Personal trips, Trip Primarily for Personal Reasons Outside U. File tax S. File tax , Travel Primarily for Personal Reasons Placed in service, cars, Placed in service. File tax Probationary work period, Probationary work period. File tax Proving business purpose, Proving business purpose. File tax Public transportation Outside of U. File tax S. File tax travel, Public transportation. File tax Publications (see Tax help) R Recordkeeping requirements, Recordkeeping, Examples of Records Adequate records, What Are Adequate Records? Daily business mileage and expense log (Table 6-2), Table 5-2. File tax Daily Business Mileage and Expense Log Name: Destroyed records, Destroyed records. File tax How to prove expenses (Table 5-1), Table 5-1. File tax How To Prove Certain Business Expenses Incomplete records, What If I Have Incomplete Records? Reimbursed expenses, Reimbursed for expenses. File tax Sampling to prove expenses, Sampling. File tax Separating and combining expenses, Separating and Combining Expenses, If your return is examined. File tax Three-year period of retention, How Long To Keep Records and Receipts Weekly travel expense and entertainment record (Table 6-3), THIS IS NOT AN OFFICIAL INTERNAL REVENUE FORM Regular federal method Introduction, Regular federal per diem rate method. File tax Transition rules, Federal per diem rate method. File tax Reimbursements, Less than full value included in your income. File tax , Contractor does not adequately account. File tax Accountable plans, Accountable Plans Excess, Returning Excess Reimbursements, Nonaccountable Plans Form 2106, Reimbursements. File tax Nonaccountable plans, Nonaccountable Plans Nondeductible expenses, Reimbursement of nondeductible expenses. File tax Personal expenses, Reimbursement for personal expenses. File tax Recordkeeping, Reimbursed for expenses. File tax Reporting (Table 6-1), Table 6-1. File tax Reporting Travel, Entertainment, Gift, and Car Expenses and Reimbursements Unclaimed, Where To Report Reporting requirements, How To Report Per diem or car allowance, Reporting your expenses with a per diem or car allowance. File tax Reimbursements, Reimbursements, Contractor does not adequately account. File tax Reservists Transportation expenses, Armed Forces reservists. File tax Traveling more than 100 miles from home, Armed Forces Reservists Traveling More Than 100 Miles From Home Returning excess reimbursements, Returning Excess Reimbursements Rural mail carriers, Rural mail carriers. File tax S Section 179 deduction Amended return, How to choose. File tax Deduction, Section 179 Deduction Limits, Limits. File tax Self-employed persons, 2 - Self-employed. File tax Reporting requirements, Self-employed. File tax Skyboxes, Skyboxes and other private luxury boxes. File tax Spouse, expenses for, Travel expenses for another individual. File tax , Expenses for spouses. File tax Standard meal allowance, Standard Meal Allowance, Who can use the standard meal allowance. File tax , The standard meal allowance. File tax Standard mileage rate, What's New, Standard Mileage Rate, The standard mileage rate. File tax Depreciation adjustment for using, Depreciation adjustment when you used the standard mileage rate. File tax Form 2106, Standard mileage rate. File tax Statutory employees, Statutory employees. File tax T Tables and figures 50% limit determination (Figure A), 50% Limit Daily business mileage and expense log (Table 6-2), Table 5-2. File tax Daily Business Mileage and Expense Log Name: Entertainment expenses, determination of deductibility (Table 2-1), Table 2-1. File tax When Are Entertainment Expenses Deductible? Maximum depreciation deduction for cars table, Maximum Depreciation Deduction for Cars Modified Accelerated Cost Recovery System (MACRS) 2011 chart (Table 4-1), Table 4-1. File tax 2013 MACRS Depreciation Chart (Use to Figure Depreciation for 2013. File tax ) Proving expenses (Table 5-1), Table 5-1. File tax How To Prove Certain Business Expenses Reporting reimbursements (Table 6-1), Table 6-1. File tax Reporting Travel, Entertainment, Gift, and Car Expenses and Reimbursements Transportation expenses, determination of deductibility (Figure B), Gift or entertainment. File tax , Illustration of transportation expenses. File tax Travel expenses, determination of deductibility (Table 1-1), Table 1-1. File tax Travel Expenses You Can Deduct Weekly travel expense and entertainment record (Table 6-3), THIS IS NOT AN OFFICIAL INTERNAL REVENUE FORM Tax help, How To Get Tax Help Tax home, determination of, Tax Home Temporary job assignments, Temporary Assignment or Job Temporary work location, Temporary work location. File tax Tickets, Entertainment tickets. File tax , Gift or entertainment. File tax Season or series tickets, Season or series tickets. File tax Traffic violations, Fines and collateral. File tax Tools Hauling tools, Hauling tools or instruments. File tax Trade association meetings, Trade association meetings. File tax Trade-in of car, Car trade-in. File tax , Trade-in. File tax Traffic tickets, Fines and collateral. File tax Transients, Tax Home Transition rules, Transition Rules Example High-low method, High-low method. File tax High-low method, High-low method. File tax Regular federal method, Federal per diem rate method. File tax Transportation expenses, Transportation, Depreciation deduction for the year of disposition. File tax Car expenses, Car Expenses, Reporting inclusion amounts. File tax Deductible (Figure B), Gift or entertainment. File tax , Illustration of transportation expenses. File tax five or more cars, Five or more cars. File tax Form 2106, Transportation expenses. File tax Transportation workers, Special rate for transportation workers. File tax , Individuals subject to hours of service limits. File tax Travel advance, Reimbursement, allowance, or advance. File tax , Travel advance. File tax (see also Reimbursements) Travel expenses, Travel, Cruise Ships Another individual accompanying taxpayer, Travel expenses for another individual. File tax Away from home, Traveling Away From Home, Tax Home Deductible, What Travel Expenses Are Deductible?, Cruise Ships Summary of (Table 1-1), Table 1-1. File tax Travel Expenses You Can Deduct Defined, Travel expenses defined. File tax Going home on days off, Going home on days off. File tax In U. File tax S. File tax , Travel in the United States Lodging, Standard Meal Allowance Luxury water travel, Luxury Water Travel Outside U. File tax S. File tax , Travel Outside the United States Travel to family home, Tax Home Different From Family Home Trucks and vans Depreciation, Trucks and vans. File tax Transportation workers, Individuals subject to hours of service limits. File tax Transportation workers' expenses, Special rate for transportation workers. File tax Two places of work, Two places of work. File tax U Unclaimed reimbursements, Where To Report Unions Trips from union hall to place of work, Union members' trips from a union hall. File tax Unrecovered basis of car, How to treat unrecovered basis. File tax V Volunteers, Volunteers. File tax W Weekly travel expense and entertainment record (Table 6-3), THIS IS NOT AN OFFICIAL INTERNAL REVENUE FORM Prev  Up     Home   More Online Publications