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How Can I File 2011 Taxes Online

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How Can I File 2011 Taxes Online

How can i file 2011 taxes online 11. How can i file 2011 taxes online   How To Get Tax Help Table of Contents Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. How can i file 2011 taxes online Free help with your tax return. How can i file 2011 taxes online   You can get free help preparing your return nationwide from IRS-certified volunteers. How can i file 2011 taxes online The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. How can i file 2011 taxes online The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. How can i file 2011 taxes online Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. How can i file 2011 taxes online In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. How can i file 2011 taxes online To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. How can i file 2011 taxes online gov, download the IRS2Go app, or call 1-800-906-9887. How can i file 2011 taxes online   As part of the TCE program, AARP offers the Tax-Aide counseling program. How can i file 2011 taxes online To find the nearest AARP Tax-Aide site, visit AARP's website at www. How can i file 2011 taxes online aarp. How can i file 2011 taxes online org/money/taxaide or call 1-888-227-7669. How can i file 2011 taxes online For more information on these programs, go to IRS. How can i file 2011 taxes online gov and enter “VITA” in the search box. How can i file 2011 taxes online Internet. How can i file 2011 taxes online    IRS. How can i file 2011 taxes online gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. How can i file 2011 taxes online Download the free IRS2Go app from the iTunes app store or from Google Play. How can i file 2011 taxes online Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. How can i file 2011 taxes online Check the status of your 2013 refund with the Where's My Refund? application on IRS. How can i file 2011 taxes online gov or download the IRS2Go app and select the Refund Status option. How can i file 2011 taxes online The IRS issues more than 9 out of 10 refunds in less than 21 days. How can i file 2011 taxes online Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. How can i file 2011 taxes online You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. How can i file 2011 taxes online The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. How can i file 2011 taxes online Use the Interactive Tax Assistant (ITA) to research your tax questions. How can i file 2011 taxes online No need to wait on the phone or stand in line. How can i file 2011 taxes online The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. How can i file 2011 taxes online When you reach the response screen, you can print the entire interview and the final response for your records. How can i file 2011 taxes online New subject areas are added on a regular basis. How can i file 2011 taxes online  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. How can i file 2011 taxes online gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. How can i file 2011 taxes online You can use the IRS Tax Map, to search publications and instructions by topic or keyword. How can i file 2011 taxes online The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. How can i file 2011 taxes online When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. How can i file 2011 taxes online Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. How can i file 2011 taxes online You can also ask the IRS to mail a return or an account transcript to you. How can i file 2011 taxes online Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. How can i file 2011 taxes online gov or by calling 1-800-908-9946. How can i file 2011 taxes online Tax return and tax account transcripts are generally available for the current year and the past three years. How can i file 2011 taxes online Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. How can i file 2011 taxes online Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. How can i file 2011 taxes online If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. How can i file 2011 taxes online Check the status of your amended return using Where's My Amended Return? Go to IRS. How can i file 2011 taxes online gov and enter Where's My Amended Return? in the search box. How can i file 2011 taxes online You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. How can i file 2011 taxes online It can take up to 3 weeks from the date you mailed it to show up in our system. How can i file 2011 taxes online Make a payment using one of several safe and convenient electronic payment options available on IRS. How can i file 2011 taxes online gov. How can i file 2011 taxes online Select the Payment tab on the front page of IRS. How can i file 2011 taxes online gov for more information. How can i file 2011 taxes online Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. How can i file 2011 taxes online Figure your income tax withholding with the IRS Withholding Calculator on IRS. How can i file 2011 taxes online gov. How can i file 2011 taxes online Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. How can i file 2011 taxes online Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. How can i file 2011 taxes online gov. How can i file 2011 taxes online Request an Electronic Filing PIN by going to IRS. How can i file 2011 taxes online gov and entering Electronic Filing PIN in the search box. How can i file 2011 taxes online Download forms, instructions and publications, including accessible versions for people with disabilities. How can i file 2011 taxes online Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. How can i file 2011 taxes online gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. How can i file 2011 taxes online An employee can answer questions about your tax account or help you set up a payment plan. How can i file 2011 taxes online Before you visit, check the Office Locator on IRS. How can i file 2011 taxes online gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. How can i file 2011 taxes online If you have a special need, such as a disability, you can request an appointment. How can i file 2011 taxes online Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. How can i file 2011 taxes online Apply for an Employer Identification Number (EIN). How can i file 2011 taxes online Go to IRS. How can i file 2011 taxes online gov and enter Apply for an EIN in the search box. How can i file 2011 taxes online Read the Internal Revenue Code, regulations, or other official guidance. How can i file 2011 taxes online Read Internal Revenue Bulletins. How can i file 2011 taxes online Sign up to receive local and national tax news and more by email. How can i file 2011 taxes online Just click on “subscriptions” above the search box on IRS. How can i file 2011 taxes online gov and choose from a variety of options. How can i file 2011 taxes online Phone. How can i file 2011 taxes online    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. How can i file 2011 taxes online Download the free IRS2Go app from the iTunes app store or from Google Play. How can i file 2011 taxes online Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. How can i file 2011 taxes online gov, or download the IRS2Go app. How can i file 2011 taxes online Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. How can i file 2011 taxes online The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. How can i file 2011 taxes online Most VITA and TCE sites offer free electronic filing. How can i file 2011 taxes online Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. How can i file 2011 taxes online Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. How can i file 2011 taxes online Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. How can i file 2011 taxes online If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. How can i file 2011 taxes online The IRS issues more than 9 out of 10 refunds in less than 21 days. How can i file 2011 taxes online Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. How can i file 2011 taxes online Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. How can i file 2011 taxes online The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. How can i file 2011 taxes online Note, the above information is for our automated hotline. How can i file 2011 taxes online Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. How can i file 2011 taxes online Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. How can i file 2011 taxes online You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. How can i file 2011 taxes online It can take up to 3 weeks from the date you mailed it to show up in our system. How can i file 2011 taxes online Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). How can i file 2011 taxes online You should receive your order within 10 business days. How can i file 2011 taxes online Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. How can i file 2011 taxes online If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. How can i file 2011 taxes online Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. How can i file 2011 taxes online The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. How can i file 2011 taxes online These individuals can also contact the IRS through relay services such as the Federal Relay Service. How can i file 2011 taxes online Walk-in. How can i file 2011 taxes online   You can find a selection of forms, publications and services — in-person. How can i file 2011 taxes online Products. How can i file 2011 taxes online You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. How can i file 2011 taxes online Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. How can i file 2011 taxes online Services. How can i file 2011 taxes online You can walk in to your local TAC for face-to-face tax help. How can i file 2011 taxes online An employee can answer questions about your tax account or help you set up a payment plan. How can i file 2011 taxes online Before visiting, use the Office Locator tool on IRS. How can i file 2011 taxes online gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. How can i file 2011 taxes online Mail. How can i file 2011 taxes online   You can send your order for forms, instructions, and publications to the address below. How can i file 2011 taxes online You should receive a response within 10 business days after your request is received. How can i file 2011 taxes online Internal Revenue Service 1201 N. How can i file 2011 taxes online Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. How can i file 2011 taxes online The Taxpayer Advocate Service (TAS) is your voice at the IRS. How can i file 2011 taxes online Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. How can i file 2011 taxes online   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. How can i file 2011 taxes online We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. How can i file 2011 taxes online You face (or your business is facing) an immediate threat of adverse action. How can i file 2011 taxes online You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. How can i file 2011 taxes online   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. How can i file 2011 taxes online Here's why we can help: TAS is an independent organization within the IRS. How can i file 2011 taxes online Our advocates know how to work with the IRS. How can i file 2011 taxes online Our services are free and tailored to meet your needs. How can i file 2011 taxes online We have offices in every state, the District of Columbia, and Puerto Rico. How can i file 2011 taxes online   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. How can i file 2011 taxes online   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. How can i file 2011 taxes online If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. How can i file 2011 taxes online Low Income Taxpayer Clinics. How can i file 2011 taxes online   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. How can i file 2011 taxes online Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. How can i file 2011 taxes online Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. How can i file 2011 taxes online Prev  Up  Next   Home   More Online Publications
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Mobile App Gallery API Documentation

About the API

The USA.gov Mobile Apps Gallery and GobiernoUSA.gov Aplicaciones (apps) móviles feature mobile apps and websites from government agencies on a variety of platforms in English and Spanish.

The Mobile App Gallery API can be used to retrieve information about all of the apps in the galleries.

If you are using the Mobile App Gallery API and have feedback or want to tell us about your product, please e-mail us.

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Accessing the API

Our Mobile App Gallery API is accessible via HTTP GET requests and does not require a login or API key to use.

The base URL for the API is http://apps.usa.gov/apps-gallery/api/. Append the API call you'd like to make to this URL.

There are 4 URLs available to query against.

Query Examples

Error Handling

  • HTTP Code 500 = internal server error
  • HTTP Code 200 = results found
  • HTTP Code 404 = query error

JSONP

API Data Model

The following fields are associated with mobile apps. Please note that not every record has data in every field, and the API will only return completed fields.

  • Id - Unique Sytem Id of the app.
  • Name – The name of the app.
  • Organization – The agency or organization for the app.
  • Friendly_URL – The URL to the app on the USA.gov or GobiernoUSA.gov App Gallery.
  • Short_Description – A short description of the app.
  • Long_Description – A long description of the app. Please note that the long description may include HTML coding.
  • Language – Whether the app is in English or Spanish.
  • Icon – The path to the icon for the app.
  • Agency - Agency associated with the app as an array.
  • Version_Details - List of version avaiable for the app as an array.

Additionally, each Version Detail secion includes following sub-data elements.

  • Version_Number - This version's number,
  • Published - The date this version of the app was published.
  • Description - Description of this version, should be similar to the registration's long description,
  • Store_Url -The URL to download or access the app.
  • Whats_New - Description of changes or features distinct to this version.
  • Platform - Operating System this version is available for.
  • Device - List of device types this version is available for as an array.
  • Rating - Average rating of this version.
  • Rating_Count - Number of ratings given.
  • Screenshot - List of url paths to screenshots of the app as an array.
  • Video - List of url paths to videos of the app as an array.
  • Language - Whether this version is in English or Spanish.

Results

All results are in json format.

No Results

{
        "metadata": {
            "uri":    "http://apps.usa.gov/apps-gallery/api/registrations.json?Name=NotFound",
            "count":  0,
            "offset": null
        },
        "results": []
    }

Good Results

{
        "metadata": {
            "uri":    "http://apps.usa.gov/apps-gallery/api/registrations.json?limit=3",
            "count":  3,
            "limit":  3,
            "offset": 1
        },
        "results": [ {},{},{} ]
    }

JSONP Results

fname({
        "metadata": {
            "uri":    "http://apps.usa.gov/apps-gallery/api/registrations.json?limit=3&_callback=fname",
            "count":  3,
            "limit":  3,
            "offset": 1
        },
        "results": [ {},{},{} ]
    });

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Terms of Service

By using this data, you agree to the Terms of Service.

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The How Can I File 2011 Taxes Online

How can i file 2011 taxes online 11. How can i file 2011 taxes online   Other Expenses Table of Contents What's New Introduction Topics - This chapter discusses: Useful Items - You may want to see: Reimbursement of Travel, Meals, and EntertainmentReimbursements Miscellaneous ExpensesMeaning of generally enforced. How can i file 2011 taxes online Kickbacks. How can i file 2011 taxes online Form 1099-MISC. How can i file 2011 taxes online Exception. How can i file 2011 taxes online Tax preparation fees. How can i file 2011 taxes online Covered executive branch official. How can i file 2011 taxes online Exceptions to denial of deduction. How can i file 2011 taxes online Indirect political contributions. How can i file 2011 taxes online Type of deduction. How can i file 2011 taxes online Repayment—$3,000 or less. How can i file 2011 taxes online Repayment—over $3,000. How can i file 2011 taxes online Method 1. How can i file 2011 taxes online Method 2. How can i file 2011 taxes online Repayment does not apply. How can i file 2011 taxes online Year of deduction (or credit). How can i file 2011 taxes online Telephone. How can i file 2011 taxes online What's New Standard mileage rate. How can i file 2011 taxes online  Beginning in 2013, the standard mileage rate for the cost of operating your car, van, pickup, or panel truck for business use is 56. How can i file 2011 taxes online 5 cents per mile. How can i file 2011 taxes online For more information, see Car and truck expenses under Miscellaneous Expenses. How can i file 2011 taxes online Introduction This chapter covers business expenses that may not have been explained to you, as a business owner, in previous chapters of this publication. How can i file 2011 taxes online Topics - This chapter discusses: Travel, meals, and entertainment Bribes and kickbacks Charitable contributions Education expenses Lobbying expenses Penalties and fines Repayments (claim of right) Other miscellaneous expenses Useful Items - You may want to see: Publication 15-B Employer's Tax Guide to Fringe Benefits 463 Travel, Entertainment, Gift, and Car Expenses 526 Charitable Contributions 529 Miscellaneous Deductions 544 Sales and Other Dispositions of Assets 970 Tax Benefits for Education 1542 Per Diem Rates See chapter 12 for information about getting publications and forms. How can i file 2011 taxes online Reimbursement of Travel, Meals, and Entertainment The following discussion explains how to handle any reimbursements or allowances you may provide to your employees under a reimbursement or allowance arrangement for travel, meals, and entertainment expenses. How can i file 2011 taxes online If you are self-employed and report your income and expenses on Schedule C or C-EZ (Form 1040), see Publication 463. How can i file 2011 taxes online To be deductible for tax purposes, expenses incurred for travel, meals, and entertainment must be ordinary and necessary expenses incurred while carrying on your trade or business. How can i file 2011 taxes online Generally, you also must show that entertainment expenses (including meals) are directly related to, or associated with, the conduct of your trade or business. How can i file 2011 taxes online For more information on travel, meals, and entertainment, including deductibility, see Publication 463. How can i file 2011 taxes online Reimbursements A “reimbursement or allowance arrangement” provides for payment of advances, reimbursements, and allowances for travel, meals, and entertainment expenses incurred by your employees during the ordinary course of business. How can i file 2011 taxes online If the expenses are substantiated, you can deduct the allowable amount on your tax return. How can i file 2011 taxes online Because of differences between accounting methods and tax law, the amount you can deduct for tax purposes may not be the same as the amount you deduct on your business books and records. How can i file 2011 taxes online For example, you can deduct 100% of the cost of meals on your business books and records. How can i file 2011 taxes online However, only 50% of these costs are allowed by law as a tax deduction. How can i file 2011 taxes online How you deduct a business expense under a reimbursement or allowance arrangement depends on whether you have: An accountable plan, or A nonaccountable plan. How can i file 2011 taxes online If you reimburse these expenses under an accountable plan, deduct them as travel, meals, or entertainment expenses. How can i file 2011 taxes online If you reimburse these expenses under a nonaccountable plan, report the reimbursements as wages on Form W-2, Wage and Tax Statement, and deduct them as wages on the appropriate line of your tax return. How can i file 2011 taxes online If you make a single payment to your employees and it includes both wages and an expense reimbursement, you must specify the amount of the reimbursement and report it accordingly. How can i file 2011 taxes online See Table 11-1 , Reporting Reimbursements. How can i file 2011 taxes online Accountable Plans An accountable plan requires your employees to meet all of the following requirements. How can i file 2011 taxes online Each employee must: Have paid or incurred deductible expenses while performing services as your employee, Adequately account to you for these expenses within a reasonable period of time, and Return any excess reimbursement or allowance within a reasonable period of time. How can i file 2011 taxes online An arrangement under which you advance money to employees is treated as meeting (3) above only if the following requirements are also met. How can i file 2011 taxes online The advance is reasonably calculated not to exceed the amount of anticipated expenses. How can i file 2011 taxes online You make the advance within a reasonable period of time of your employee paying or incurring the expense. How can i file 2011 taxes online If any expenses reimbursed under this arrangement are not substantiated, or an excess reimbursement is not returned within a reasonable period of time by an employee, you cannot treat these expenses as reimbursed under an accountable plan. How can i file 2011 taxes online Instead, treat the reimbursed expenses as paid under a nonaccountable plan, discussed later. How can i file 2011 taxes online Adequate accounting. How can i file 2011 taxes online   Your employees must adequately account to you for their travel, meals, and entertainment expenses. How can i file 2011 taxes online They must give you documentary evidence of their travel, mileage, and other employee business expenses. How can i file 2011 taxes online This evidence should include items such as receipts, along with either a statement of expenses, an account book, a day-planner, or similar record in which the employee entered each expense at or near the time the expense was incurred. How can i file 2011 taxes online Excess reimbursement or allowance. How can i file 2011 taxes online   An excess reimbursement or allowance is any amount you pay to an employee that is more than the business-related expenses for which the employee adequately accounted. How can i file 2011 taxes online The employee must return any excess reimbursement or other expense allowance to you within a reasonable period of time. How can i file 2011 taxes online Reasonable period of time. How can i file 2011 taxes online   A reasonable period of time depends on the facts and circumstances. How can i file 2011 taxes online Generally, actions that take place within the times specified in the following list will be treated as taking place within a reasonable period of time. How can i file 2011 taxes online You give an advance within 30 days of the time the employee pays or incurs the expense. How can i file 2011 taxes online Your employees adequately account for their expenses within 60 days after the expenses were paid or incurred. How can i file 2011 taxes online Your employees return any excess reimbursement within 120 days after the expenses were paid or incurred. How can i file 2011 taxes online You give a periodic statement (at least quarterly) to your employees that asks them to either return or adequately account for outstanding advances and they comply within 120 days of the date of the statement. How can i file 2011 taxes online How to deduct. How can i file 2011 taxes online   You can claim a deduction for travel, meals, and entertainment expenses if you reimburse your employees for these expenses under an accountable plan. How can i file 2011 taxes online Generally, the amount you can deduct for meals and entertainment is subject to a 50% limit, discussed later. How can i file 2011 taxes online If you are a sole proprietor, or are filing as a single member limited liability company, deduct the travel reimbursement on line 24a and the deductible part of the meals and entertainment reimbursement on line 24b, Schedule C (Form 1040) or line 2, Schedule C-EZ (Form 1040). How can i file 2011 taxes online   If you are filing an income tax return for a corporation, include the reimbursement on the Other deductions line of Form 1120, U. How can i file 2011 taxes online S. How can i file 2011 taxes online Corporation Income Tax Return. How can i file 2011 taxes online If you are filing any other business income tax return, such as a partnership or S corporation return, deduct the reimbursement on the appropriate line of the return as provided in the instructions for that return. How can i file 2011 taxes online Table 11-1. How can i file 2011 taxes online Reporting Reimbursements IF the type of reimbursement (or other expense allowance) arrangement is under THEN the employer reports on Form W-2 An accountable plan with: Actual expense reimbursement:  Adequate accounting made and excess returned No amount. How can i file 2011 taxes online Actual expense reimbursement:  Adequate accounting and return of excess both required but excess not returned The excess amount as wages in box 1. How can i file 2011 taxes online Per diem or mileage allowance up to the federal rate:  Adequate accounting made and excess returned No amount. How can i file 2011 taxes online Per diem or mileage allowance up to the federal rate:  Adequate accounting and return of excess both required but excess not returned The excess amount as wages in box 1. How can i file 2011 taxes online The amount up to the federal rate is reported only in box 12—it is not reported in box 1. How can i file 2011 taxes online Per diem or mileage allowance exceeds the federal rate:  Adequate accounting made up to the federal rate only and excess not returned The excess amount as wages in box 1. How can i file 2011 taxes online The amount up to the federal rate is reported only in box 12—it is not reported in box 1. How can i file 2011 taxes online A nonaccountable plan with: Either adequate accounting or return of excess, or both, not required by plan The entire amount as wages in box 1. How can i file 2011 taxes online No reimbursement plan The entire amount as wages in box 1. How can i file 2011 taxes online Per Diem and Car Allowances You can reimburse your employees under an accountable plan based on travel days, miles, or some other fixed allowance. How can i file 2011 taxes online In these cases, your employee is considered to have accounted to you for the amount of the expense that does not exceed the rates established by the federal government. How can i file 2011 taxes online Your employee must actually substantiate to you the other elements of the expense, such as time, place, and business purpose. How can i file 2011 taxes online Federal rate. How can i file 2011 taxes online   The federal rate can be figured using any one of the following methods. How can i file 2011 taxes online For car expenses: The standard mileage rate. How can i file 2011 taxes online A fixed and variable rate (FAVR). How can i file 2011 taxes online For per diem amounts: The regular federal per diem rate. How can i file 2011 taxes online The standard meal allowance. How can i file 2011 taxes online The high-low rate. How can i file 2011 taxes online Car allowance. How can i file 2011 taxes online   Your employee is considered to have accounted to you for car expenses that do not exceed the standard mileage rate. How can i file 2011 taxes online Beginning in 2013, the standard business mileage rate is 56. How can i file 2011 taxes online 5 cents per mile. How can i file 2011 taxes online   You can choose to reimburse your employees using a fixed and variable rate (FAVR) allowance. How can i file 2011 taxes online This is an allowance that includes a combination of payments covering fixed and variable costs, such as a cents-per-mile rate to cover your employees' variable operating costs (such as gas, oil, etc. How can i file 2011 taxes online ) plus a flat amount to cover your employees' fixed costs (such as depreciation, insurance, etc. How can i file 2011 taxes online ). How can i file 2011 taxes online For information on using a FAVR allowance, see Revenue Procedure 2010-51, available at www. How can i file 2011 taxes online irs. How can i file 2011 taxes online gov/irb/2010-51_IRB/ar14. How can i file 2011 taxes online html and Notice 2012-72, available at www. How can i file 2011 taxes online irs. How can i file 2011 taxes online gov/irb/2012-50_IRB/ar10. How can i file 2011 taxes online html. How can i file 2011 taxes online Per diem allowance. How can i file 2011 taxes online   If your employee actually substantiates to you the other elements (discussed earlier) of the expenses reimbursed using the per diem allowance, how you report and deduct the allowance depends on whether the allowance is for lodging and meal expenses or for meal expenses only and whether the allowance is more than the federal rate. How can i file 2011 taxes online Regular federal per diem rate. How can i file 2011 taxes online   The regular federal per diem rate is the highest amount the federal government will pay to its employees while away from home on travel. How can i file 2011 taxes online It has two components: Lodging expense, and Meal and incidental expense (M&IE). How can i file 2011 taxes online The rates are different for different locations. How can i file 2011 taxes online Publication 1542 lists the rates in the continental United States. How can i file 2011 taxes online Standard meal allowance. How can i file 2011 taxes online   The federal rate for meal and incidental expenses (M&IE) is the standard meal allowance. How can i file 2011 taxes online You can pay only an M&IE allowance to employees who travel away from home if: You pay the employee for actual expenses for lodging based on receipts submitted to you, You provide for the lodging, You pay for the actual expense of the lodging directly to the provider, You do not have a reasonable belief that lodging expenses were incurred by the employee, or The allowance is computed on a basis similar to that used in computing the employee's wages (that is, number of hours worked or miles traveled). How can i file 2011 taxes online Internet access. How can i file 2011 taxes online    Per diem rates are available on the Internet. How can i file 2011 taxes online You can access per diem rates at www. How can i file 2011 taxes online gsa. How can i file 2011 taxes online gov/perdiemrates. How can i file 2011 taxes online High-low method. How can i file 2011 taxes online   This is a simplified method of computing the federal per diem rate for travel within the continental United States. How can i file 2011 taxes online It eliminates the need to keep a current list of the per diem rate for each city. How can i file 2011 taxes online   Under the high-low method, the per diem amount for travel during January through September of 2013 is $242 ($65 for M&IE) for certain high-cost locations. How can i file 2011 taxes online All other areas have a per diem amount of $163 ($52 for M&IE). How can i file 2011 taxes online The high-cost locations eligible for the higher per diem amount under the high-low method are listed in Publication 1542. How can i file 2011 taxes online   Effective October 1, 2013, the per diem rate for high-cost locations increased to $251 ($65 for M&IE). How can i file 2011 taxes online The rate for all other locations increased to $170 ($52 for M&IE). How can i file 2011 taxes online For October, November, and December 2013, you can either continue to use the rates described in the preceding paragraph or change to the new rates. How can i file 2011 taxes online However, you must use the same rate for all employees reimbursed under the high-low method. How can i file 2011 taxes online   For more information about the high-low method, see Notice 2013-65, available at www. How can i file 2011 taxes online irs. How can i file 2011 taxes online gov/irb/2013-44_IRB/ar13. How can i file 2011 taxes online html. How can i file 2011 taxes online See Publication 1542 (available on the Internet at IRS. How can i file 2011 taxes online gov) for the current per diem rates for all locations. How can i file 2011 taxes online Reporting per diem and car allowances. How can i file 2011 taxes online   The following discussion explains how to report per diem and car allowances. How can i file 2011 taxes online The manner in which you report them depends on how the allowance compares to the federal rate. How can i file 2011 taxes online See Table 11-1. How can i file 2011 taxes online Allowance less than or equal to the federal rate. How can i file 2011 taxes online   If your allowance for the employee is less than or equal to the appropriate federal rate, that allowance is not included as part of the employee's pay in box 1 of the employee's Form W-2. How can i file 2011 taxes online Deduct the allowance as travel expenses (including meals that may be subject to the 50% limit, discussed later). How can i file 2011 taxes online See How to deduct under Accountable Plans, earlier. How can i file 2011 taxes online Allowance more than the federal rate. How can i file 2011 taxes online   If your employee's allowance is more than the appropriate federal rate, you must report the allowance as two separate items. How can i file 2011 taxes online   Include the allowance amount up to the federal rate in box 12 (code L) of the employee's Form W-2. How can i file 2011 taxes online Deduct it as travel expenses (as explained above). How can i file 2011 taxes online This part of the allowance is treated as reimbursed under an accountable plan. How can i file 2011 taxes online   Include the amount that is more than the federal rate in box 1 (and in boxes 3 and 5 if they apply) of the employee's Form W-2. How can i file 2011 taxes online Deduct it as wages subject to income tax withholding, social security, Medicare, and federal unemployment taxes. How can i file 2011 taxes online This part of the allowance is treated as reimbursed under a nonaccountable plan as explained later under Nonaccountable Plans. How can i file 2011 taxes online Meals and Entertainment Under an accountable plan, you can generally deduct only 50% of any otherwise deductible business-related meal and entertainment expenses you reimburse your employees. How can i file 2011 taxes online The deduction limit applies even if you reimburse them for 100% of the expenses. How can i file 2011 taxes online Application of the 50% limit. How can i file 2011 taxes online   The 50% deduction limit applies to reimbursements you make to your employees for expenses they incur for meals while traveling away from home on business and for entertaining business customers at your place of business, a restaurant, or another location. How can i file 2011 taxes online It applies to expenses incurred at a business convention or reception, business meeting, or business luncheon at a club. How can i file 2011 taxes online The deduction limit may also apply to meals you furnish on your premises to your employees. How can i file 2011 taxes online Related expenses. How can i file 2011 taxes online   Taxes and tips relating to a meal or entertainment activity you reimburse to your employee under an accountable plan are included in the amount subject to the 50% limit. How can i file 2011 taxes online Reimbursements you make for expenses, such as cover charges for admission to a nightclub, rent paid for a room to hold a dinner or cocktail party, or the amount you pay for parking at a sports arena, are all subject to the 50% limit. How can i file 2011 taxes online However, the cost of transportation to and from an otherwise allowable business meal or a business-related entertainment activity is not subject to the 50% limit. How can i file 2011 taxes online Amount subject to 50% limit. How can i file 2011 taxes online   If you provide your employees with a per diem allowance only for meal and incidental expenses, the amount treated as an expense for food and beverages is the lesser of the following. How can i file 2011 taxes online The per diem allowance. How can i file 2011 taxes online The federal rate for M&IE. How can i file 2011 taxes online   If you provide your employees with a per diem allowance that covers lodging, meals, and incidental expenses, you must treat an amount equal to the federal M&IE rate for the area of travel as an expense for food and beverages. How can i file 2011 taxes online If the per diem allowance you provide is less than the federal per diem rate for the area of travel, you can treat 40% of the per diem allowance as the amount for food and beverages. How can i file 2011 taxes online Meal expenses when subject to “hours of service” limits. How can i file 2011 taxes online   You can deduct 80% of the cost of reimbursed meals your employees consume while away from their tax home on business during, or incident to, any period subject to the Department of Transportation's “hours of service” limits. How can i file 2011 taxes online   See Publication 463 for a detailed discussion of individuals subject to the Department of Transportation's “hours of service” limits. How can i file 2011 taxes online De minimis (minimal) fringe benefit. How can i file 2011 taxes online   The 50% limit does not apply to an expense for food or beverage that is excluded from the gross income of an employee because it is a de minimis fringe benefit. How can i file 2011 taxes online See Publication 15-B for additional information on de minimis fringe benefits. How can i file 2011 taxes online Company cafeteria or executive dining room. How can i file 2011 taxes online   The cost of food and beverages you provide primarily to your employees on your business premises is deductible. How can i file 2011 taxes online This includes the cost of maintaining the facilities for providing the food and beverages. How can i file 2011 taxes online These expenses are subject to the 50% limit unless they qualify as a de minimis fringe benefit, as just discussed, or unless they are compensation to your employees (explained later). How can i file 2011 taxes online Employee activities. How can i file 2011 taxes online   The expense of providing recreational, social, or similar activities (including the use of a facility) for your employees is deductible and is not subject to the 50% limit. How can i file 2011 taxes online The benefit must be primarily for your employees who are not highly compensated. How can i file 2011 taxes online   For this purpose, a highly compensated employee is an employee who meets either of the following requirements. How can i file 2011 taxes online Owned a 10% or more interest in the business during the year or the preceding year. How can i file 2011 taxes online An employee is treated as owning any interest owned by his or her brother, sister, spouse, ancestors, and lineal descendants. How can i file 2011 taxes online Received more than $115,000 in pay for the preceding year. How can i file 2011 taxes online You can choose to include only employees who were also in the top 20% of employees when ranked by pay for the preceding year. How can i file 2011 taxes online   For example, the expenses for food, beverages, and entertainment for a company-wide picnic are not subject to the 50% limit. How can i file 2011 taxes online Meals or entertainment treated as compensation. How can i file 2011 taxes online   The 50% limit does not apply to either of the following. How can i file 2011 taxes online Expenses for meals or entertainment that you treat as: Compensation to an employee who was the recipient of the meals or entertainment, and Wages subject to withholding of federal income tax. How can i file 2011 taxes online Expenses for meals or entertainment if: A recipient of the meals or entertainment who is not your employee has to include the expenses in gross income as compensation for services or as a prize or award, and You include that amount on a Form 1099 issued to the recipient, if a Form 1099 is required. How can i file 2011 taxes online Sales of meals or entertainment. How can i file 2011 taxes online   You can deduct the cost of meals or entertainment (including the use of facilities) you sell to the public. How can i file 2011 taxes online For example, if you run a nightclub, your expense for the entertainment you furnish to your customers, such as a floor show, is a business expense that is fully deductible. How can i file 2011 taxes online The 50% limit does not apply to this expense. How can i file 2011 taxes online Providing meals or entertainment to general public to promote goodwill. How can i file 2011 taxes online   You can deduct the cost of providing meals, entertainment, or recreational facilities to the general public as a means of advertising or promoting goodwill in the community. How can i file 2011 taxes online The 50% limit does not apply to this expense. How can i file 2011 taxes online Director, stockholder, or employee meetings. How can i file 2011 taxes online   You can deduct entertainment expenses directly related to business meetings of your employees, partners, stockholders, agents, or directors. How can i file 2011 taxes online You can provide some minor social activities, but the main purpose of the meeting must be your company's business. How can i file 2011 taxes online These expenses are subject to the 50% limit. How can i file 2011 taxes online Trade association meetings. How can i file 2011 taxes online   You can deduct expenses directly related to and necessary for attending business meetings or conventions of certain tax-exempt organizations. How can i file 2011 taxes online These organizations include business leagues, chambers of commerce, real estate boards, and trade and professional associations. How can i file 2011 taxes online Nonaccountable Plans A nonaccountable plan is an arrangement that does not meet the requirements for an accountable plan. How can i file 2011 taxes online All amounts paid, or treated as paid, under a nonaccountable plan are reported as wages on Form W-2. How can i file 2011 taxes online The payments are subject to income tax withholding, social security, Medicare, and federal unemployment taxes. How can i file 2011 taxes online You can deduct the reimbursement as compensation or wages only to the extent it meets the deductibility tests for employees' pay in chapter 2. How can i file 2011 taxes online Deduct the allowable amount as compensation or wages on the appropriate line of your income tax return, as provided in its instructions. How can i file 2011 taxes online Miscellaneous Expenses In addition to travel, meal, and entertainment expenses, there are other expenses you can deduct. How can i file 2011 taxes online Advertising expenses. How can i file 2011 taxes online   You generally can deduct reasonable advertising expenses that are directly related to your business activities. How can i file 2011 taxes online Generally, you cannot deduct amounts paid to influence legislation (i. How can i file 2011 taxes online e. How can i file 2011 taxes online , lobbying). How can i file 2011 taxes online See Lobbying expenses , later. How can i file 2011 taxes online   You can usually deduct as a business expense the cost of institutional or goodwill advertising to keep your name before the public if it relates to business you reasonably expect to gain in the future. How can i file 2011 taxes online For example, the cost of advertising that encourages people to contribute to the Red Cross, to buy U. How can i file 2011 taxes online S. How can i file 2011 taxes online Savings Bonds, or to participate in similar causes is usually deductible. How can i file 2011 taxes online Anticipated liabilities. How can i file 2011 taxes online   Anticipated liabilities or reserves for anticipated liabilities are not deductible. How can i file 2011 taxes online For example, assume you sold 1-year TV service contracts this year totaling $50,000. How can i file 2011 taxes online From experience, you know you will have expenses of about $15,000 in the coming year for these contracts. How can i file 2011 taxes online You cannot deduct any of the $15,000 this year by charging expenses to a reserve or liability account. How can i file 2011 taxes online You can deduct your expenses only when you actually pay or accrue them, depending on your accounting method. How can i file 2011 taxes online Bribes and kickbacks. How can i file 2011 taxes online   Engaging in the payment of bribes or kickbacks is a serious criminal matter. How can i file 2011 taxes online Such activity could result in criminal prosecution. How can i file 2011 taxes online Any payments that appear to have been made, either directly or indirectly, to an official or employee of any government or an agency or instrumentality of any government are not deductible for tax purposes and are in violation of the law. How can i file 2011 taxes online   Payments paid directly or indirectly to a person in violation of any federal or state law (but only if that state law is generally enforced, defined below) that provides for a criminal penalty or for the loss of a license or privilege to engage in a trade or business are also not allowed as a deduction for tax purposes. How can i file 2011 taxes online Meaning of “generally enforced. How can i file 2011 taxes online ”   A state law is considered generally enforced unless it is never enforced or enforced only for infamous persons or persons whose violations are extraordinarily flagrant. How can i file 2011 taxes online For example, a state law is generally enforced unless proper reporting of a violation of the law results in enforcement only under unusual circumstances. How can i file 2011 taxes online Kickbacks. How can i file 2011 taxes online   A kickback is a payment for referring a client, patient, or customer. How can i file 2011 taxes online The common kickback situation occurs when money or property is given to someone as payment for influencing a third party to purchase from, use the services of, or otherwise deal with the person who pays the kickback. How can i file 2011 taxes online In many cases, the person whose business is being sought or enjoyed by the person who pays the kickback is not aware of the payment. How can i file 2011 taxes online   For example, the Yard Corporation is in the business of repairing ships. How can i file 2011 taxes online It returns 10% of the repair bills as kickbacks to the captains and chief officers of the vessels it repairs. How can i file 2011 taxes online Although this practice is considered an ordinary and necessary expense of getting business, it is clearly a violation of a state law that is generally enforced. How can i file 2011 taxes online These expenditures are not deductible for tax purposes, whether or not the owners of the shipyard are subsequently prosecuted. How can i file 2011 taxes online Form 1099-MISC. How can i file 2011 taxes online   It does not matter whether any kickbacks paid during the tax year are deductible on your income tax return in regards to information reporting. How can i file 2011 taxes online See Form 1099-MISC for more information. How can i file 2011 taxes online Car and truck expenses. How can i file 2011 taxes online   The costs of operating a car, truck, or other vehicle in your business are deductible. How can i file 2011 taxes online For more information on how to figure your deduction, see Publication 463. How can i file 2011 taxes online Charitable contributions. How can i file 2011 taxes online   Cash payments to an organization, charitable or otherwise, may be deductible as business expenses if the payments are not charitable contributions or gifts and are directly related to your business. How can i file 2011 taxes online If the payments are charitable contributions or gifts, you cannot deduct them as business expenses. How can i file 2011 taxes online However, corporations (other than S corporations) can deduct charitable contributions on their income tax returns, subject to limitations. How can i file 2011 taxes online See the Instructions for Form 1120 for more information. How can i file 2011 taxes online Sole proprietors, partners in a partnership, or shareholders in an S corporation may be able to deduct charitable contributions made by their business on Schedule A (Form 1040). How can i file 2011 taxes online Example. How can i file 2011 taxes online You paid $15 to a local church for a half-page ad in a program for a concert it is sponsoring. How can i file 2011 taxes online The purpose of the ad was to encourage readers to buy your products. How can i file 2011 taxes online Your payment is not a charitable contribution. How can i file 2011 taxes online You can deduct it as an advertising expense. How can i file 2011 taxes online Example. How can i file 2011 taxes online You made a $100,000 donation to a committee organized by the local Chamber of Commerce to bring a convention to your city, intended to increase business activity, including yours. How can i file 2011 taxes online Your payment is not a charitable contribution. How can i file 2011 taxes online You can deduct it as a business expense. How can i file 2011 taxes online See Publication 526 for a discussion of donated inventory, including capital gain property. How can i file 2011 taxes online Club dues and membership fees. How can i file 2011 taxes online   Generally, you cannot deduct amounts paid or incurred for membership in any club organized for business, pleasure, recreation, or any other social purpose. How can i file 2011 taxes online This includes country clubs, golf and athletic clubs, hotel clubs, sporting clubs, airline clubs, and clubs operated to provide meals under circumstances generally considered to be conducive to business discussions. How can i file 2011 taxes online Exception. How can i file 2011 taxes online   The following organizations are not treated as clubs organized for business, pleasure, recreation, or other social purpose unless one of the main purposes is to conduct entertainment activities for members or their guests or to provide members or their guests with access to entertainment facilities. How can i file 2011 taxes online Boards of trade. How can i file 2011 taxes online Business leagues. How can i file 2011 taxes online Chambers of commerce. How can i file 2011 taxes online Civic or public service organizations. How can i file 2011 taxes online Professional organizations such as bar associations and medical associations. How can i file 2011 taxes online Real estate boards. How can i file 2011 taxes online Trade associations. How can i file 2011 taxes online Credit card convenience fees. How can i file 2011 taxes online   Credit card companies charge a fee to businesses who accept their cards. How can i file 2011 taxes online This fee when paid or incurred by the business can be deducted as a business expense. How can i file 2011 taxes online Damages recovered. How can i file 2011 taxes online   Special rules apply to compensation you receive for damages sustained as a result of patent infringement, breach of contract or fiduciary duty, or antitrust violations. How can i file 2011 taxes online You must include this compensation in your income. How can i file 2011 taxes online However, you may be able to take a special deduction. How can i file 2011 taxes online The deduction applies only to amounts recovered for actual economic injury, not any additional amount. How can i file 2011 taxes online The deduction is the smaller of the following. How can i file 2011 taxes online The amount you received or accrued for damages in the tax year reduced by the amount you paid or incurred in the year to recover that amount. How can i file 2011 taxes online Your losses from the injury you have not deducted. How can i file 2011 taxes online Demolition expenses or losses. How can i file 2011 taxes online   Amounts paid or incurred to demolish a structure are not deductible. How can i file 2011 taxes online These amounts are added to the basis of the land where the demolished structure was located. How can i file 2011 taxes online Any loss for the remaining undepreciated basis of a demolished structure would not be recognized until the property is disposed of. How can i file 2011 taxes online Education expenses. How can i file 2011 taxes online   Ordinary and necessary expenses paid for the cost of the education and training of your employees are deductible. How can i file 2011 taxes online See Education Expenses in chapter 2. How can i file 2011 taxes online   You can also deduct the cost of your own education (including certain related travel) related to your trade or business. How can i file 2011 taxes online You must be able to show the education maintains or improves skills required in your trade or business, or that it is required by law or regulations, for keeping your license to practice, status, or job. How can i file 2011 taxes online For example, an attorney can deduct the cost of attending Continuing Legal Education (CLE) classes that are required by the state bar association to maintain his or her license to practice law. How can i file 2011 taxes online   Education expenses you incur to meet the minimum requirements of your present trade or business, or those that qualify you for a new trade or business, are not deductible. How can i file 2011 taxes online This is true even if the education maintains or improves skills presently required in your business. How can i file 2011 taxes online For more information on education expenses, see Publication 970. How can i file 2011 taxes online Franchise, trademark, trade name. How can i file 2011 taxes online   If you buy a franchise, trademark, or trade name, you can deduct the amount you pay or incur as a business expense only if your payments are part of a series of payments that are: Contingent on productivity, use, or disposition of the item, Payable at least annually for the entire term of the transfer agreement, and Substantially equal in amount (or payable under a fixed formula). How can i file 2011 taxes online   When determining the term of the transfer agreement, include all renewal options and any other period for which you and the transferrer reasonably expect the agreement to be renewed. How can i file 2011 taxes online   A franchise includes an agreement that gives one of the parties to the agreement the right to distribute, sell, or provide goods, services, or facilities within a specified area. How can i file 2011 taxes online Impairment-related expenses. How can i file 2011 taxes online   If you are disabled, you can deduct expenses necessary for you to be able to work (impairment-related expenses) as a business expense, rather than as a medical expense. How can i file 2011 taxes online   You are disabled if you have either of the following. How can i file 2011 taxes online A physical or mental disability (for example, blindness or deafness) that functionally limits your being employed. How can i file 2011 taxes online A physical or mental impairment that substantially limits one or more of your major life activities. How can i file 2011 taxes online   The expense qualifies as a business expense if all the following apply. How can i file 2011 taxes online Your work clearly requires the expense for you to satisfactorily perform that work. How can i file 2011 taxes online The goods or services purchased are clearly not needed or used, other than incidentally, in your personal activities. How can i file 2011 taxes online Their treatment is not specifically provided for under other tax law provisions. How can i file 2011 taxes online Example. How can i file 2011 taxes online You are blind. How can i file 2011 taxes online You must use a reader to do your work, both at and away from your place of work. How can i file 2011 taxes online The reader's services are only for your work. How can i file 2011 taxes online You can deduct your expenses for the reader as a business expense. How can i file 2011 taxes online Internet-related expenses. How can i file 2011 taxes online   Generally, you can deduct internet-related expenses including domain registrations fees and webmaster consulting costs. How can i file 2011 taxes online If you are starting a business you may have to amortize these expenses as start-up costs. How can i file 2011 taxes online For more information about amortizing start-up and organizational costs, see chapter 8. How can i file 2011 taxes online Interview expense allowances. How can i file 2011 taxes online   Reimbursements you make to job candidates for transportation or other expenses related to interviews for possible employment are not wages. How can i file 2011 taxes online You can deduct the reimbursements as a business expense. How can i file 2011 taxes online However, expenses for food, beverages, and entertainment are subject to the 50% limit discussed earlier under Meals and Entertainment. How can i file 2011 taxes online Legal and professional fees. How can i file 2011 taxes online   Fees charged by accountants and attorneys that are ordinary and necessary expenses directly related to operating your business are deductible as business expenses. How can i file 2011 taxes online However, usually legal fees you pay to acquire business assets are not deductible. How can i file 2011 taxes online These costs are added to the basis of the property. How can i file 2011 taxes online   Fees that include payments for work of a personal nature (such as drafting a will, or damages arising from a personal injury) are not allowed as a business deduction on Schedule C or C-EZ. How can i file 2011 taxes online If the invoice includes both business and personal charges, compute the business portion as follows: multiply the total amount of the bill by a fraction, the numerator of which is the amount attributable to business matters, the denominator of which is the total amount paid. How can i file 2011 taxes online The result is the portion of the invoice attributable to business expenses. How can i file 2011 taxes online The portion attributable to personal matters is the difference between the total amount and the business portion (computed above). How can i file 2011 taxes online   Legal fees relating to personal tax advice may be deductible on Schedule A (Form 1040), if you itemize deductions. How can i file 2011 taxes online However, the deduction is subject to the 2% limitation on miscellaneous itemized deductions. How can i file 2011 taxes online See Publication 529, Miscellaneous Deductions. How can i file 2011 taxes online Tax preparation fees. How can i file 2011 taxes online   The cost of hiring a tax professional, such as a C. How can i file 2011 taxes online P. How can i file 2011 taxes online A. How can i file 2011 taxes online , to prepare that part of your tax return relating to your business as a sole proprietor is deductible on Schedule C or Schedule C-EZ. How can i file 2011 taxes online Any remaining cost may be deductible on Schedule A (Form 1040) if you itemize deductions. How can i file 2011 taxes online   You can also claim a business deduction for amounts paid or incurred in resolving asserted tax deficiencies for your business operated as a sole proprietor. How can i file 2011 taxes online Licenses and regulatory fees. How can i file 2011 taxes online   Licenses and regulatory fees for your trade or business paid annually to state or local governments generally are deductible. How can i file 2011 taxes online Some licenses and fees may have to be amortized. How can i file 2011 taxes online See chapter 8 for more information. How can i file 2011 taxes online Lobbying expenses. How can i file 2011 taxes online   Generally, lobbying expenses are not deductible. How can i file 2011 taxes online Lobbying expenses include amounts paid or incurred for any of the following activities. How can i file 2011 taxes online Influencing legislation. How can i file 2011 taxes online Participating in or intervening in any political campaign for, or against, any candidate for public office. How can i file 2011 taxes online Attempting to influence the general public, or segments of the public, about elections, legislative matters, or referendums. How can i file 2011 taxes online Communicating directly with covered executive branch officials (defined later) in any attempt to influence the official actions or positions of those officials. How can i file 2011 taxes online Researching, preparing, planning, or coordinating any of the preceding activities. How can i file 2011 taxes online   Your expenses for influencing legislation and communicating directly with a covered executive branch official include a portion of your labor costs and general and administrative costs of your business. How can i file 2011 taxes online For information on making this allocation, see section 1. How can i file 2011 taxes online 162-28 of the regulations. How can i file 2011 taxes online   You cannot claim a charitable or business expense deduction for amounts paid to an organization if both of the following apply. How can i file 2011 taxes online The organization conducts lobbying activities on matters of direct financial interest to your business. How can i file 2011 taxes online A principal purpose of your contribution is to avoid the rules discussed earlier that prohibit a business deduction for lobbying expenses. How can i file 2011 taxes online   If a tax-exempt organization, other than a section 501(c)(3) organization, provides you with a notice on the part of dues that is allocable to nondeductible lobbying and political expenses, you cannot deduct that part of the dues. How can i file 2011 taxes online Covered executive branch official. How can i file 2011 taxes online   For purposes of this discussion, a covered executive branch official is any of the following. How can i file 2011 taxes online The President. How can i file 2011 taxes online The Vice President. How can i file 2011 taxes online Any officer or employee of the White House Office of the Executive Office of the President and the two most senior level officers of each of the other agencies in the Executive Office. How can i file 2011 taxes online Any individual who: Is serving in a position in Level I of the Executive Schedule under section 5312 of title 5, United States Code, Has been designated by the President as having Cabinet-level status, or Is an immediate deputy of an individual listed in item (a) or (b). How can i file 2011 taxes online Exceptions to denial of deduction. How can i file 2011 taxes online   The general denial of the deduction does not apply to the following. How can i file 2011 taxes online Expenses of appearing before, or communicating with, any committee or member of any local council or similar governing body concerning its legislation (local legislation) if the legislation is of direct interest to you or to you and an organization of which you are a member. How can i file 2011 taxes online An Indian tribal government is treated as a local council or similar governing body. How can i file 2011 taxes online Any in-house expenses for influencing legislation and communicating directly with a covered executive branch official if those expenses for the tax year do not exceed $2,000 (excluding overhead expenses). How can i file 2011 taxes online Expenses incurred by taxpayers engaged in the trade or business of lobbying (professional lobbyists) on behalf of another person (but does apply to payments by the other person to the lobbyist for lobbying activities). How can i file 2011 taxes online Moving machinery. How can i file 2011 taxes online   Generally, the cost of moving machinery from one city to another is a deductible expense. How can i file 2011 taxes online So is the cost of moving machinery from one plant to another, or from one part of your plant to another. How can i file 2011 taxes online You can deduct the cost of installing the machinery in the new location. How can i file 2011 taxes online However, you must capitalize the costs of installing or moving newly purchased machinery. How can i file 2011 taxes online Outplacement services. How can i file 2011 taxes online   The costs of outplacement services you provide to your employees to help them find new employment, such as career counseling, résumé assistance, skills assessment, etc. How can i file 2011 taxes online are deductible. How can i file 2011 taxes online   The costs of outplacement services may cover more than one deduction category. How can i file 2011 taxes online For example, deduct as a utilities expense the cost of telephone calls made under this service and deduct as rental expense the cost of renting machinery and equipment for this service. How can i file 2011 taxes online   For information on whether the value of outplacement services is includable in your employees' income, see Publication 15-B. How can i file 2011 taxes online Penalties and fines. How can i file 2011 taxes online   Penalties paid for late performance or nonperformance of a contract are generally deductible. How can i file 2011 taxes online For instance, you own and operate a construction company. How can i file 2011 taxes online Under a contract, you are to finish construction of a building by a certain date. How can i file 2011 taxes online Due to construction delays, the building is not completed and ready for occupancy on the date stipulated in the contract. How can i file 2011 taxes online You are now required to pay an additional amount for each day that completion is delayed beyond the completion date stipulated in the contract. How can i file 2011 taxes online These additional costs are deductible business expenses. How can i file 2011 taxes online   On the other hand, penalties or fines paid to any government agency or instrumentality because of a violation of any law are not deductible. How can i file 2011 taxes online These fines or penalties include the following amounts. How can i file 2011 taxes online Paid because of a conviction for a crime or after a plea of guilty or no contest in a criminal proceeding. How can i file 2011 taxes online Paid as a penalty imposed by federal, state, or local law in a civil action, including certain additions to tax and additional amounts and assessable penalties imposed by the Internal Revenue Code. How can i file 2011 taxes online Paid in settlement of actual or possible liability for a fine or penalty, whether civil or criminal. How can i file 2011 taxes online Forfeited as collateral posted for a proceeding that could result in a fine or penalty. How can i file 2011 taxes online   Examples of nondeductible penalties and fines include the following. How can i file 2011 taxes online Fines for violating city housing codes. How can i file 2011 taxes online Fines paid by truckers for violating state maximum highway weight laws. How can i file 2011 taxes online Fines for violating air quality laws. How can i file 2011 taxes online Civil penalties for violating federal laws regarding mining safety standards and discharges into navigable waters. How can i file 2011 taxes online   A fine or penalty does not include any of the following. How can i file 2011 taxes online Legal fees and related expenses to defend yourself in a prosecution or civil action for a violation of the law imposing the fine or civil penalty. How can i file 2011 taxes online Court costs or stenographic and printing charges. How can i file 2011 taxes online Compensatory damages paid to a government. How can i file 2011 taxes online Political contributions. How can i file 2011 taxes online   Contributions or gifts paid to political parties or candidates are not deductible. How can i file 2011 taxes online In addition, expenses paid or incurred to take part in any political campaign of a candidate for public office are not deductible. How can i file 2011 taxes online Indirect political contributions. How can i file 2011 taxes online   You cannot deduct indirect political contributions and costs of taking part in political activities as business expenses. How can i file 2011 taxes online Examples of nondeductible expenses include the following. How can i file 2011 taxes online Advertising in a convention program of a political party, or in any other publication if any of the proceeds from the publication are for, or intended for, the use of a political party or candidate. How can i file 2011 taxes online Admission to a dinner or program (including, but not limited to, galas, dances, film presentations, parties, and sporting events) if any of the proceeds from the function are for, or intended for, the use of a political party or candidate. How can i file 2011 taxes online Admission to an inaugural ball, gala, parade, concert, or similar event if identified with a political party or candidate. How can i file 2011 taxes online Repairs. How can i file 2011 taxes online   The cost of repairing or improving property used in your trade or business is either a deductible or capital expense. How can i file 2011 taxes online Routine maintenance that keeps your property in a normal efficient operating condition, but that does not materially increase the value or substantially prolong the useful life of the property, is deductible in the year that it is incurred. How can i file 2011 taxes online Otherwise, the cost must be capitalized and depreciated. How can i file 2011 taxes online See Form 4562 and its instructions for how to compute and claim the depreciation deduction. How can i file 2011 taxes online   The cost of repairs includes the costs of labor, supplies, and certain other items. How can i file 2011 taxes online The value of your own labor is not deductible. How can i file 2011 taxes online Examples of repairs include: Reconditioning floors (but not replacement), Repainting the interior and exterior walls of a building, Cleaning and repairing roofs and gutters, and Fixing plumbing leaks (but not replacement of fixtures). How can i file 2011 taxes online Repayments. How can i file 2011 taxes online   If you had to repay an amount you included in your income in an earlier year, you may be able to deduct the amount repaid for the year in which you repaid it. How can i file 2011 taxes online Or, if the amount you repaid is more than $3,000, you may be able to take a credit against your tax for the year in which you repaid it. How can i file 2011 taxes online Type of deduction. How can i file 2011 taxes online   The type of deduction you are allowed in the year of repayment depends on the type of income you included in the earlier year. How can i file 2011 taxes online For instance, if you repay an amount you previously reported as a capital gain, deduct the repayment as a capital loss on Form 8949. How can i file 2011 taxes online If you reported it as self-employment income, deduct it as a business deduction on Schedule C or Schedule C-EZ (Form 1040) or Schedule F (Form 1040). How can i file 2011 taxes online   If you reported the amount as wages, unemployment compensation, or other nonbusiness ordinary income, enter it on Schedule A (Form 1040) as a miscellaneous itemized deduction that is subject to the 2% limitation. How can i file 2011 taxes online However, if the repayment is over $3,000 and Method 1 (discussed later) applies, deduct it on Schedule A (Form 1040) as a miscellaneous itemized deduction that is not subject to the 2% limitation. How can i file 2011 taxes online Repayment—$3,000 or less. How can i file 2011 taxes online   If the amount you repaid was $3,000 or less, deduct it from your income in the year you repaid it. How can i file 2011 taxes online Repayment—over $3,000. How can i file 2011 taxes online   If the amount you repaid was more than $3,000, you can deduct the repayment, as described earlier. How can i file 2011 taxes online However, you can instead choose to take a tax credit for the year of repayment if you included the income under a “claim of right. How can i file 2011 taxes online ” This means that at the time you included the income, it appeared that you had an unrestricted right to it. How can i file 2011 taxes online If you qualify for this choice, figure your tax under both methods and use the method that results in less tax. How can i file 2011 taxes online Method 1. How can i file 2011 taxes online   Figure your tax for 2013 claiming a deduction for the repaid amount. How can i file 2011 taxes online Method 2. How can i file 2011 taxes online   Figure your tax for 2013 claiming a credit for the repaid amount. How can i file 2011 taxes online Follow these steps. How can i file 2011 taxes online Figure your tax for 2013 without deducting the repaid amount. How can i file 2011 taxes online Refigure your tax from the earlier year without including in income the amount you repaid in 2013. How can i file 2011 taxes online Subtract the tax in (2) from the tax shown on your return for the earlier year. How can i file 2011 taxes online This is the amount of your credit. How can i file 2011 taxes online Subtract the answer in (3) from the tax for 2013 figured without the deduction (step 1). How can i file 2011 taxes online   If Method 1 results in less tax, deduct the amount repaid as discussed earlier under Type of deduction. How can i file 2011 taxes online   If Method 2 results in less tax, claim the credit on line 71 of Form 1040, and write “I. How can i file 2011 taxes online R. How can i file 2011 taxes online C. How can i file 2011 taxes online 1341” next to line 71. How can i file 2011 taxes online Example. How can i file 2011 taxes online For 2012, you filed a return and reported your income on the cash method. How can i file 2011 taxes online In 2013, you repaid $5,000 included in your 2012 gross income under a claim of right. How can i file 2011 taxes online Your filing status in 2013 and 2012 is single. How can i file 2011 taxes online Your income and tax for both years are as follows:   2012  With Income 2012  Without Income Taxable Income $15,000 $10,000 Tax $ 1,819 $ 1,069   2013  Without Deduction 2013  With Deduction Taxable Income $49,950 $44,950 Tax $8,423 $7,173 Your tax under Method 1 is $7,173. How can i file 2011 taxes online Your tax under Method 2 is $7,673, figured as follows: Tax previously determined for 2012 $ 1,819 Less: Tax as refigured − 1,069 Decrease in 2012 tax $ 750 Regular tax liability for 2013 $8,423 Less: Decrease in 2012 tax − 750 Refigured tax for 2013 $ 7,673 Because you pay less tax under Method 1, you should take a deduction for the repayment in 2013. How can i file 2011 taxes online Repayment does not apply. How can i file 2011 taxes online   This discussion does not apply to the following. How can i file 2011 taxes online Deductions for bad debts. How can i file 2011 taxes online Deductions from sales to customers, such as returns and allowances, and similar items. How can i file 2011 taxes online Deductions for legal and other expenses of contesting the repayment. How can i file 2011 taxes online Year of deduction (or credit). How can i file 2011 taxes online   If you use the cash method of accounting, you can take the deduction (or credit, if applicable) for the tax year in which you actually make the repayment. How can i file 2011 taxes online If you use any other accounting method, you can deduct the repayment or claim a credit for it only for the tax year in which it is a proper deduction under your accounting method. How can i file 2011 taxes online For example, if you use the accrual method, you are entitled to the deduction or credit in the tax year in which the obligation for the repayment accrues. How can i file 2011 taxes online Subscriptions. How can i file 2011 taxes online   Subscriptions to professional, technical, and trade journals that deal with your business field are deductible. How can i file 2011 taxes online Supplies and materials. How can i file 2011 taxes online   Unless you have deducted the cost in any earlier year, you generally can deduct the cost of materials and supplies actually consumed and used during the tax year. How can i file 2011 taxes online   If you keep incidental materials and supplies on hand, you can deduct the cost of the incidental materials and supplies you bought during the tax year if all the following requirements are met. How can i file 2011 taxes online You do not keep a record of when they are used. How can i file 2011 taxes online You do not take an inventory of the amount on hand at the beginning and end of the tax year. How can i file 2011 taxes online This method does not distort your income. How can i file 2011 taxes online   You can also deduct the cost of books, professional instruments, equipment, etc. How can i file 2011 taxes online , if you normally use them within a year. How can i file 2011 taxes online However, if the usefulness of these items extends substantially beyond the year they are placed in service, you generally must recover their costs through depreciation. How can i file 2011 taxes online For more information regarding depreciation see Publication 946, How To Depreciate Property. How can i file 2011 taxes online Utilities. How can i file 2011 taxes online   Business expenses for heat, lights, power, telephone service, and water and sewerage are deductible. How can i file 2011 taxes online However, any part due to personal use is not deductible. How can i file 2011 taxes online Telephone. How can i file 2011 taxes online   You cannot deduct the cost of basic local telephone service (including any taxes) for the first telephone line you have in your home, even if you have an office in your home. How can i file 2011 taxes online However, charges for business long-distance phone calls on that line, as well as the cost of a second line into your home used exclusively for business, are deductible business expenses. How can i file 2011 taxes online Prev  Up  Next   Home   More Online Publications