File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

File Taxes For Free

Turbo Taxes 2011My Freetaxes Com1040x Form OnlineState Taxes Free OnlineIrs 2011 Tax FormFile 1040ez OnlineFile State ReturnOnline Tax Filing 2012Where Can I File My 2011 Taxes For FreeColorado Amended Tax Return 2011Tax ExtensionFree 2007 Tax Preparation OnlineWhere Get State Tax FormsCan I File My 2012 Taxes In 2013Irs Tax Forms For 20101040x For 2012File 2007 Federal Taxes FreeFile State Tax Return Free OnlineFree State File TurbotaxH&r Block State ReturnHow To File A Tax AmendmentWww Irs Gov 2011 Tax FormsHow To Do 2012 Taxes2011 Federal Tax Form 1040 Ez InstructionsFiling Amended Tax Return OnlineEz Form 2014Tax 1040nrState Tax Return OnlineFile 2009 Tax Return Online FreeWwwhrblock ComCan You E File 2010 TaxesTax Software FreeIrs Gov Amended ReturnTaxslayer ComHow To File An Amended Tax Return For 2012 TurbotaxH & R Block MilitaryDidnt File 2012 TaxesWhere To E- File 2012 Federal Tax Return For FreeWww Irs Gov 1040x FormFile State Taxes For Free

File Taxes For Free

File taxes for free Publication 509 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. File taxes for free Tax questions. File taxes for free Background Information for Using the Tax CalendarsElectronic deposit requirement. File taxes for free Legal holidays. File taxes for free Statewide legal holidays. File taxes for free Future Developments For the latest information about developments related to Publication 509, such as legislation enacted after it was published, go to www. File taxes for free irs. File taxes for free gov/pub509. File taxes for free What's New Publication 1518 discontinued after 2013. File taxes for free  Publication 1518, IRS Tax Calendar for Small Businesses and Self-Employed, is discontinued after 2013. File taxes for free An IRS Tax Calendar and most of the information previously contained in Publication 1518 can be found at www. File taxes for free irs. File taxes for free gov/taxcalendar. File taxes for free Reminders Photographs of missing children. File taxes for free  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. File taxes for free Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. File taxes for free 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 taxes for free Introduction A tax calendar is a 12-month calendar divided into quarters. File taxes for free The calendar gives specific due dates for: Filing tax forms, Paying taxes, and Taking other actions required by federal tax law. File taxes for free What does this publication contain?   This publication contains the following. File taxes for free A section on how to use the tax calendars. File taxes for free Three tax calendars: General Tax Calendar, Employer's Tax Calendar, and Excise Tax Calendar. File taxes for free A table showing the semiweekly deposit due dates for payroll taxes for 2014. File taxes for free   Most of the due dates discussed in this publication are also included in the IRS Tax Calendar available at www. File taxes for free irs. File taxes for free gov/taxcalendar. File taxes for free Who should use this publication?   Primarily, employers need to use this publication. File taxes for free However, the General Tax Calendar has important due dates for all businesses and individuals. File taxes for free Anyone who must pay excise taxes may need the Excise Tax Calendar . File taxes for free What are the advantages of using a tax calendar?   The following are advantages of using a calendar. File taxes for free You do not have to figure the due dates yourself. File taxes for free You can file or pay timely and avoid penalties. File taxes for free You do not have to adjust the due dates for Saturdays, Sundays, and legal holidays. File taxes for free You do not have to adjust the due dates for special banking rules if you use the Employer's Tax Calendar or Excise Tax Calendar . File taxes for free Which calendar(s) should I use?   To decide which calendar(s) to use, first look at the General Tax Calendar and highlight the dates that apply to you. File taxes for free If you are an employer, also use the Employer's Tax Calendar . File taxes for free If you must pay excise taxes, use the Excise Tax Calendar . File taxes for free Depending on your situation, you may need to use more than one calendar. File taxes for free Table 1. File taxes for free Useful Publications IF you are. File taxes for free . File taxes for free . File taxes for free THEN you may need. File taxes for free . File taxes for free . File taxes for free An employer • Publication 15 (Circular E), Employer's Tax Guide. File taxes for free  • Publication 15-A, Employer's Supplemental Tax Guide. File taxes for free  • Publication 15-B, Employer's Tax Guide to Fringe Benefits. File taxes for free  • Publication 926, Household Employer's Tax Guide. File taxes for free A farmer • Publication 51 (Circular A), Agricultural Employer's Tax Guide. File taxes for free  • Publication 225, Farmer's Tax Guide. File taxes for free An individual • Publication 505, Tax Withholding and Estimated Tax. File taxes for free Required to pay excise taxes • Publication 510, Excise Taxes. File taxes for free What is not in these calendars?   The calendars do not cover the employment or excise tax deposit rules. File taxes for free You can find the deposit rules for employment taxes in Publication 15 (Circular E), Employer's Tax Guide. File taxes for free The deposit rules for excise taxes are in Publication 510, Excise Taxes, and in the Instructions for Form 720, Quarterly Federal Excise Tax Return. File taxes for free In addition, the calendars do not cover filing forms and other requirements for: Estate taxes, Gift taxes, Trusts, Exempt organizations, Certain types of corporations, or Foreign partnerships. File taxes for free What other publications and tax forms will I need?   Table 1 lists other publications you may need to order. File taxes for free Each calendar lists the forms you may need. File taxes for free   See How To Get Tax Help near the end of this publication for information about getting publications and forms. File taxes for free Comments and suggestions. File taxes for free   We welcome your comments about this publication and your suggestions for future editions. File taxes for free   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. File taxes for free NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. File taxes for free Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. File taxes for free   You can send us comments from www. File taxes for free irs. File taxes for free gov/formspubs. File taxes for free Click on More Information and then click on Comment on Tax Forms and Publications. File taxes for free   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our forms and publications. File taxes for free Ordering forms and publications. File taxes for free   Visit www. File taxes for free irs. File taxes for free 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 taxes for free Internal Revenue Service 1201 N. File taxes for free Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. File taxes for free   If you have a tax question, check the information available on IRS. File taxes for free gov or call 1-800-829-1040. File taxes for free We cannot answer tax questions sent to either of the above addresses. File taxes for free Background Information for Using the Tax Calendars The following brief explanations may be helpful to you in using the tax calendars. File taxes for free IRS e-services make taxes easier. File taxes for free   Now more than ever before, businesses can enjoy the benefits of filing and paying their federal taxes electronically. File taxes for free Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make taxes easier. File taxes for free    You can e-file your Form 1040; certain business tax returns such as Forms 1120, 1120S, and 1065; certain employment tax returns such as Forms 940 and 941; certain excise tax returns such as Forms 720, 2290, and 8849; and Form 1099 and other information returns. File taxes for free Visit www. File taxes for free irs. File taxes for free gov/efile for more information. File taxes for free You can pay taxes online or by phone using the Electronic Federal Tax Payments System (EFTPS). File taxes for free For detailed information about using this free service, see Electronic deposit requirement below. File taxes for free   Use these electronic options to make filing and paying taxes easier. File taxes for free For more information on electronic payments, visit the IRS website at www. File taxes for free irs. File taxes for free gov/e-pay. File taxes for free Tax deposits. File taxes for free   Some taxes can be paid with the return on which they are reported. File taxes for free However, in many cases, you have to deposit the tax before the due date for filing the return. File taxes for free Tax deposits are figured for periods of time that are shorter than the time period covered by the return. File taxes for free See Publication 15 (Circular E) for the employment tax deposit rules. File taxes for free For the excise tax deposit rules, see Publication 510 or the Instructions for Form 720. File taxes for free    Electronic deposit requirement. File taxes for free   You must use electronic funds transfer to make all federal tax deposits (such as deposits of employment tax, excise tax, and corporate income tax). File taxes for free Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). File taxes for free EFTPS is a free service provided by the Department of Treasury. File taxes for free If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. File taxes for free   To get more information or to enroll in EFTPS, call 1-800-555-4477 (business), 1-800-316-6541 (individual), or 1-800-733-4829 (TDD/TTY). File taxes for free You can also visit the EFTPS website at www. File taxes for free eftps. File taxes for free gov. File taxes for free Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide to Getting Started. File taxes for free    If you fail to timely, properly, and in full make your federal tax deposit, you may be subject to a failure-to-deposit penalty. File taxes for free For an EFTPS deposit to be on time, you must initiate the deposit by 8 p. File taxes for free m. File taxes for free Eastern time the day before the date the deposit is due. File taxes for free Saturday, Sunday, or legal holiday. File taxes for free   Generally, if a due date for performing any act for tax purposes falls on a Saturday, Sunday, or legal holiday, the act is considered to be performed timely if it is performed no later than the next day that is not a Saturday, Sunday, or legal holiday. File taxes for free The term legal holiday means any legal holiday in the District of Columbia. File taxes for free The calendars provided in this publication make the adjustment for Saturdays, Sundays, and legal holidays. File taxes for free But you must make any adjustments for statewide legal holidays, as discussed next. File taxes for free An exception to this rule for certain excise taxes is noted later under the Excise Tax Calendar. File taxes for free Legal holidays. File taxes for free   Legal holidays for 2014 are listed below. File taxes for free January 1— New Year's Day January 20— Birthday of Martin Luther King, Jr. File taxes for free / Inauguration Day February 17— Washington's Birthday April 16— District of Columbia Emancipation Day May 26— Memorial Day July 4— Independence Day September 1— Labor Day October 13— Columbus Day November 11— Veterans Day November 27— Thanksgiving Day December 25— Christmas Day Statewide legal holidays. File taxes for free   A statewide legal holiday delays a due date for filing a return only if the IRS office where you are required to file is located in that state. File taxes for free A statewide legal holiday does not delay a due date for making a federal tax deposit. File taxes for free Extended due date for Forms 1098, 1099, and W-2 if filed electronically. File taxes for free   If you file Forms 1098, 1099, or W-2 electronically, your due date for filing them with the IRS or the Social Security Administration (SSA) will be extended to March 31. File taxes for free   For 2014, the due date for giving the recipient these forms is January 31. File taxes for free   For information about filing Forms 1098, 1099, or W-2G electronically, see Publication 1220, Specifications for Filing Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G Electronically. File taxes for free For information about filing Form W-2 electronically with the SSA, visit www. File taxes for free ssa. File taxes for free gov/employer or call 1-800-772-6270. File taxes for free Penalties. File taxes for free   Whenever possible, you should take action before the listed due date. File taxes for free If you are late, you may have to pay a penalty as well as interest on any overdue taxes. File taxes for free   Be sure to follow all the tax laws that apply to you. File taxes for free In addition to civil penalties, criminal penalties may be imposed for intentionally not paying taxes, for intentionally filing a false return, or for not filing a required return. File taxes for free Use of private delivery services. File taxes for free   You can use certain private delivery services designated by the IRS to meet the timely mailing as timely filing/paying rule for tax returns and payments. File taxes for free These private delivery services include only the following. File taxes for free DHL Express (DHL): DHL Same Day Service. File taxes for free Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2 Day, FedEx International Priority, and FedEx International First. File taxes for free United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. File taxes for free M. File taxes for free , UPS Worldwide Express Plus, and UPS Worldwide Express. File taxes for free   For the IRS mailing address to use if you are using a private delivery service, go to IRS. File taxes for free gov and enter “private delivery service” in the search box. File taxes for free   The private delivery service can tell you how to get written proof of the mailing date. File taxes for free    The U. File taxes for free S. File taxes for free Postal Service advises that private delivery services cannot deliver items to P. File taxes for free O. File taxes for free boxes. File taxes for free You must use the U. File taxes for free S. File taxes for free Postal Service to mail any item to an IRS P. File taxes for free O. File taxes for free box address. File taxes for free Prev  Up  Next   Home   More Online Publications
Español

U.S. Circuit Courts of Appeal

There are 13 Federal Courts of Appeal in the U.S. These courts hear appeals from lower courts of both civil and criminal trials, but do not investigate the facts of a case. Rather, the Appeals Courts investigate whether or not the law has been fairly and correctly applied by the lower courts.

Contact the Agency or Department

Website: U.S. Circuit Courts of AppealU.S. Federal Courts

Contact In-Person: Court Locator

The File Taxes For Free

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