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How To Do A Tax Amendment

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How To Do A Tax Amendment

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

How to do a tax amendment Publication 544 - Additional Material Table of Contents Tax Publications for Business TaxpayersSee How To Get Tax Help for a variety of ways to get publications, including by computer, phone, and mail. How to do a tax amendment General Guides 1 Your Rights as a Taxpayer 17 Your Federal Income Tax (For Individuals) 334 Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ) 509 Tax Calendars 910 IRS Guide to Free Tax Services Employer's Guides 15 (Circular E), Employer's Tax Guide 15-A Employer's Supplemental Tax Guide 15-B Employer's Tax Guide to Fringe Benefits 51 (Circular A), Agricultural Employer's Tax Guide 80 (Circular SS), Federal Tax Guide For Employers in the U. How to do a tax amendment S. How to do a tax amendment Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands 926 Household Employer's Tax Guide Specialized Publications 225 Farmer's Tax Guide 463 Travel, Entertainment, Gift, and Car Expenses 505 Tax Withholding and Estimated Tax 510 Excise Taxes (Including Fuel Tax Credits and Refunds) 515 Withholding of Tax on Nonresident Aliens and Foreign Entities 517 Social Security and Other Information for Members of the Clergy and Religious Workers 527 Residential Rental Property 534 Depreciating Property Placed in Service Before 1987 535 Business Expenses 536 Net Operating Losses (NOLs) for Individuals, Estates, and Trusts 537 Installment Sales 538 Accounting Periods and Methods 541 Partnerships 542 Corporations 544 Sales and Other Dispositions of Assets 551 Basis of Assets 556 Examination of Returns, Appeal Rights, and Claims for Refund 560 Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans) 561 Determining the Value of Donated Property 583 Starting a Business and Keeping Records 587 Business Use of Your Home (Including Use by Daycare Providers) 594 What You Should Know About The IRS Collection Process 595 Capital Construction Fund for Commercial Fishermen 597 Information on the United States-Canada Income Tax Treaty 598 Tax on Unrelated Business Income of Exempt Organizations 686 Certification for Reduced Tax Rates in Tax Treaty Countries 901 U. How to do a tax amendment S. How to do a tax amendment Tax Treaties 908 Bankruptcy Tax Guide 925 Passive Activity and At-Risk Rules 946 How To Depreciate Property 947 Practice Before the IRS and Power of Attorney 1544 Reporting Cash Payments of Over $10,000 (Received in a Trade or Business) 1546 Taxpayer Advocate Service - Your Voice at the IRS Spanish Language Publications 1SP Derechos del Contribuyente 179 (Circular PR), Guía Contributiva Federal Para Patronos Puertorriqueños 579SP Cómo Preparar la Declaración de Impuesto Federal 594SP Qué es lo Debemos Saber Sobre El Proceso de Cobro del IRS 850 English-Spanish Glossary of Words and Phrases Used in Publications Issued by the Internal Revenue Service 1544SP Informe de Pagos en Efectivo en Exceso de $10,000 (Recibidos en una Ocupación o Negocio) Commonly Used Tax FormsSee How To Get Tax Help for a variety of ways to get forms, including by computer, phone, and mail. How to do a tax amendment Form Number and Form Title W-2 Wage and Tax Statement W-4 Employee's Withholding Allowance Certificate 940 Employer's Annual Federal Unemployment (FUTA) Tax Return 941 Employer's QUARTERLY Federal Tax Return 944 Employer's ANNUAL Federal Tax Return 1040 U. How to do a tax amendment S. How to do a tax amendment Individual Income Tax Return Sch. How to do a tax amendment A & B Itemized Deductions & Interest and Ordinary Dividends Sch. How to do a tax amendment C Profit or Loss From Business Sch. How to do a tax amendment C-EZ Net Profit From Business Sch. How to do a tax amendment D Capital Gains and Losses Sch. How to do a tax amendment E Supplemental Income and Loss Sch. How to do a tax amendment F Profit or Loss From Farming Sch. How to do a tax amendment H Household Employment Taxes Sch. How to do a tax amendment J Income Averaging for Farmers and Fishermen Sch. How to do a tax amendment R Credit for the Elderly or the Disabled Sch. How to do a tax amendment SE Self-Employment Tax 1040-ES Estimated Tax for Individuals 1040X Amended U. How to do a tax amendment S. How to do a tax amendment Individual Income Tax Return 1065 U. How to do a tax amendment S. How to do a tax amendment Return of Partnership Income Sch. How to do a tax amendment D Capital Gains and Losses Sch. How to do a tax amendment K-1 Partner's Share of Income, Deductions, Credits, etc. How to do a tax amendment 1120 U. How to do a tax amendment S. How to do a tax amendment Corporation Income Tax Return Sch. How to do a tax amendment D Capital Gains and Losses 1120S U. How to do a tax amendment S. How to do a tax amendment Income Tax Return for an S Corporation Sch. How to do a tax amendment D Capital Gains and Losses and Built-In Gains Sch. How to do a tax amendment K-1 Shareholder's Share of Income, Deductions, Credits, etc. How to do a tax amendment 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses 2210 Underpayment of Estimated Tax by Individuals, Estates, and Trusts 2441 Child and Dependent Care Expenses 2848 Power of Attorney and Declaration of Representative 3800 General Business Credit 3903 Moving Expenses 4562 Depreciation and Amortization 4797 Sales of Business Property 4868 Application for Automatic Extension of Time To File U. How to do a tax amendment S. How to do a tax amendment Individual Income Tax Return 5329 Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts 6252 Installment Sale Income 7004 Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns 8283 Noncash Charitable Contributions 8300 Report of Cash Payments Over $10,000 Received in a Trade or Business 8582 Passive Activity Loss Limitations 8606 Nondeductible IRAs 8822 Change of Address 8829 Expenses for Business Use of Your Home 8949 Sales and Other Dispositions of Capital Assets Prev  Up  Next   Home   More Online Publications