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Tax Return

Tax return 2. Tax return   Estado Civil para Efectos de la Declaración Table of Contents Qué Hay de Nuevo Introduction Useful Items - You may want to see: Estado CivilPersonas divorciadas. Tax return Divorcio y nuevo matrimonio. Tax return Matrimonios anulados. Tax return Cabeza de familia o viudo que reúne los requisitos con hijo dependiente. Tax return Personas consideradas casadas. Tax return Matrimonio del mismo sexo. Tax return Cónyuge fallecido durante el año. Tax return Personas casadas que viven separadas. Tax return Soltero Casados que Presentan una Declaración ConjuntaPresentación de una Declaración Conjunta Casados que Presentan la Declaración por SeparadoReglas Especiales Cabeza de FamiliaPersonas Consideradas no Casadas Personas que Mantienen una Vivienda Persona Calificada Viudo que Reúne los Requisitos con Hijo Dependiente Qué Hay de Nuevo Estado civil para efectos de la declaración de parejas del mismo sexo. Tax return  Si tiene un cónyuge que es del mismo sexo de usted y con quien se casó en un estado (o país extranjero) que reconoce legalmente el matrimonio entre personas del mismo sexo, usted y su cónyuge, por lo general, tendrán que utilizar el estado civil para efectos de la declaración de “casado que presenta una declaración conjunta” o “casado que presenta una declaración por separado” en su declaración de impuestos que corresponde al año 2013, aun si usted y su cónyuge viven ahora en un estado (o país extranjero) que no reconoce legalmente el matrimonio entre personas del mismo sexo. Tax return Vea Matrimonio del mismo sexo bajo Estado Civil, más adelante. Tax return Introduction Este capítulo le ayuda a determinar qué estado civil debe usar para efectos de la declaración. Tax return Hay cinco estados civiles para efectos de la declaración: Soltero. Tax return Casado que presenta una declaración conjunta. Tax return Casado que presenta una declaración por separado. Tax return Cabeza de familia. Tax return Viudo que reúne los requisitos con hijo dependiente. Tax return Si reúne los requisitos para más de un estado civil, elija el que le permita pagar menos impuestos. Tax return Tiene que determinar su estado civil para efectos de la declaración antes de determinar si tiene que presentar una declaración de impuestos (capítulo 1), su deducción estándar (capítulo 20) y su impuesto correcto (capítulo 30). Tax return También utilizará el estado civil para determinar si reúne los requisitos o no para reclamar ciertas deducciones y créditos. Tax return Useful Items - You may want to see: Publicación 501 Exemptions, Standard Deduction, and Filing Information (Exenciones, deducción estándar e información para la presentación de la declaración), en inglés 519 U. Tax return S. Tax return Tax Guide for Aliens (Guía sobre los impuestos federales estadounidenses para extranjeros), en inglés 555 Community Property (Bienes gananciales), en inglés Estado Civil Por lo general, su estado civil para efectos de la declaración depende de si a usted se le considera casado o no casado. Tax return Personas no casadas. Tax return   Se le considera no casado durante todo el año si, en el último día de su año tributario, usted no está casado o está legalmente separado de su cónyuge por decreto de divorcio o de manutención por separación. Tax return La ley estatal es la que rige al determinar si está casado o legalmente separado por decreto de divorcio o de manutención por separación. Tax return Personas divorciadas. Tax return   Si está divorciado por decreto final de divorcio para el último día del año, a usted se le considera no casado por todo el año. Tax return Divorcio y nuevo matrimonio. Tax return   Si se divorcian con el fin exclusivo de presentar declaraciones de impuestos como no casados y en el momento de efectuarse el divorcio usted y su cónyuge tienen la intención de volverse a casar, y así lo hicieron en el año tributario siguiente, usted y su cónyuge están obligados a presentar la declaración como casados en los dos años. Tax return Matrimonios anulados. Tax return    Si obtiene de un tribunal un decreto de anulación de matrimonio que establezca que nunca existió matrimonio válido alguno, se le considera no casado aun si ha presentado declaraciones conjuntas en años anteriores. Tax return Tiene que presentar una declaración enmendada (Formulario 1040X, Amended U. Tax return S. Tax return Individual Income Tax Return (Declaración enmendada del impuesto federal sobre el ingreso)), en inglés, declarando su estado civil de soltero o cabeza de familia para todos los años tributarios afectados por la anulación de matrimonio que no estén excluídos por la ley de prescripción para presentar una declaración de impuestos. Tax return Por lo general, para un crédito o reembolso, tiene que presentar el Formulario 1040X dentro de 3 años (incluyendo extensiones) después de la fecha en que presentó su declaración original, o dentro de 2 años después de la fecha en que pagó el impuesto, lo que sea más tarde. Tax return Si presentó la declaración original con anticipación (por ejemplo, el 1 de marzo), se considera que su declaración se presentó en la fecha de vencimiento (por lo general el 15 de abril). Tax return Sin embargo, si tiene una extensión para presentar la declaración (por ejemplo, el 15 de octubre), pero la presentó con anticipación y la recibimos el 1 de julio, se considera que su declaración se presentó el 1 de julio. Tax return Cabeza de familia o viudo que reúne los requisitos con hijo dependiente. Tax return   Si a usted se le considera no casado, podría presentar la declaración como cabeza de familia o como viudo que reúne los requisitos con hijo dependiente. Tax return Vea Cabeza de Familia y Viudo que Reúne los Requisitos con Hijo Dependiente para saber si reúne los requisitos. Tax return Personas casadas. Tax return   Si se le considera casado, usted y su cónyuge pueden presentar una declaración conjunta o declaraciones por separado. Tax return Personas consideradas casadas. Tax return   A usted se le considera casado si, en el último día de su año tributario, usted y su cónyuge cumplen cualquiera de las siguientes condiciones: Están casados y viven juntos como cónyuges. Tax return Viven juntos por matrimonio de hecho reconocido en el estado en que viven o en el estado en que el matrimonio de hecho comenzó. Tax return Están casados y viven separados, pero no están legalmente separados por decreto de divorcio o de manutención por separación. Tax return Están separados por un decreto provisional (o sea, que no es final) de divorcio. Tax return Para propósitos de una declaración conjunta, a usted no se le considera divorciado. Tax return Matrimonio del mismo sexo. Tax return   Para propósitos tributarios federales, se consideran como casadas a las personas del mismo sexo que se casaron legalmente en un estado (o país extranjero) cuyas leyes autorizan el matrimonio entre dos personas del mismo sexo, aun si el estado en el que viven actualmente dichas personas no reconoce el matrimonio entre personas del mismo sexo. Tax return El término “cónyuge” incluye a un individuo que está casado con una persona de su mismo sexo si la pareja está legalmente casada conforme a la ley estatal (o extranjera). Tax return Sin embargo, las personas que están en una sociedad doméstica (“ domestic partnership ”), unión civil u otra relación semejante que no es considerada un matrimonio conforme a las leyes estatales (o extranjeras) no están consideradas como casadas para propósitos tributarios federales. Tax return Para más detalles, consulte la Publicación 501, en inglés. Tax return Cónyuge fallecido durante el año. Tax return   Si su cónyuge falleció durante el año, a usted se le considera casado todo el año para efectos del estado civil en la declaración. Tax return   Si no se ha vuelto a casar antes de terminar el año tributario, puede presentar una declaración conjunta en nombre suyo y de su cónyuge fallecido. Tax return También podría tener derecho, durante los 2 años siguientes, a los beneficios especiales que se explican más adelante en la sección titulada Viudo que Reúne los Requisitos con Hijo Dependiente . Tax return   Si se ha vuelto a casar antes de terminar el año tributario, puede presentar una declaración conjunta con su nuevo cónyuge. Tax return El estado civil para efectos de la declaración de su cónyuge fallecido será el de casado que presenta una declaración por separado para dicho año. Tax return Personas casadas que viven separadas. Tax return   Si usted vive separado de su cónyuge y satisface ciertos requisitos quizás pueda presentar la declaración como cabeza de familia aunque no esté divorciado o legalmente separado. Tax return Si reúne los requisitos para presentar la declaración como cabeza de familia en vez de casado que presenta la declaración por separado, la cantidad correspondiente a su deducción estándar será mayor. Tax return Además, el impuesto correspondiente podría ser menor y es posible que pueda reclamar el crédito por ingreso del trabajo. Tax return Vea más adelante Cabeza de Familia . Tax return Soltero Su estado civil para efectos de la declaración es soltero si se considera que no está casado y no reúne los requisitos para otro estado civil. Tax return Para determinar su estado civil vea el apartado anterior titulado Estado Civil . Tax return Viudo. Tax return   Podría declarar el estado civil de soltero si antes del 1 de enero del año 2013 enviudó y no se volvió a casar antes de finalizar el año 2013. Tax return No obstante, quizás pueda utilizar otro estado civil que le permita pagar menos impuestos. Tax return Vea Cabeza de Familia y Viudo que Reúne los Requisitos con Hijo Dependiente , más adelante, para determinar si reúne los requisitos. Tax return Cómo presentar la declaración. Tax return   Puede presentar el Formulario 1040. Tax return Si tiene ingresos sujetos a impuestos menores de $100,000, quizá podría presentar el Formulario 1040A. Tax return Además, si usted no tiene dependientes y tiene menos de 65 años de edad, no es ciego y cumple otros requisitos, puede presentar el Formulario 1040EZ. Tax return Si presenta el Formulario 1040A o el Formulario 1040, indique su estado civil de soltero marcando el recuadro de la línea 1. Tax return Utilice la columna de Soltero en la Tabla de Impuestos o la Sección A de la Hoja de Trabajo para el Cálculo del Impuesto, para calcular su impuesto. Tax return Casados que Presentan una Declaración Conjunta Puede elegir el estado civil de casado que presenta una declaración conjunta si se le considera casado y usted y su cónyuge deciden presentar una declaración conjunta. Tax return En dicha declaración, usted y su cónyuge incluyen la suma de sus ingresos y deducen la suma de sus gastos permisibles. Tax return Puede presentar una declaración conjunta aunque uno de ustedes no tuviera ingresos ni deducciones. Tax return Si usted y su cónyuge deciden presentar una declaración conjunta, es posible que sus impuestos sean menores que la suma de los impuestos de los otros estados civiles. Tax return Además, su deducción estándar (si no detallan sus deducciones) podría ser mayor y podrían reunir los requisitos para recibir beneficios tributarios no aplicables a otros estados civiles para efectos de la declaración. Tax return Si usted y su cónyuge tienen ingresos, quizás les convendría calcular el impuesto en una declaración conjunta y en declaraciones separadas (usando el estado civil de casado que presenta la declaración por separado). Tax return Pueden escoger el método que les permita pagar la menor cantidad de impuesto en total. Tax return Cómo presentar la declaración. Tax return   Si está casado y presenta la declaración conjunta, puede utilizar el Formulario 1040. Tax return Si usted y su cónyuge tienen ingresos sujetos a impuestos menores de $100,000, quizá podría presentar el Formulario 1040A. Tax return Además, si usted o su cónyuge no tienen dependientes, ambos tienen menos de 65 años de edad, no están ciegos y cumplen otros requisitos, pueden presentar el Formulario 1040EZ. Tax return Si presenta el Formulario 1040 o el Formulario 1040A, indique este estado civil marcando el recuadro de la línea 2. Tax return Para calcular sus impuestos, utilice la columna correspondiente a Casado que presenta una declaración conjunta, la cual aparece en la Tabla de Impuestos o la Sección B de la Hoja de Trabajo para el Cálculo del Impuesto. Tax return Cónyuge fallecido. Tax return   Si su cónyuge falleció durante el año, a usted se le considera casado todo el año y puede elegir el estado civil de casado que presenta una declaración conjunta. Tax return Vea la sección anterior titulada Cónyuge fallecido durante el año , bajo Estado Civil, para más información. Tax return   Si su cónyuge falleció en 2014 antes de presentar la declaración de 2013, para efectos de la declaración de 2013 puede elegir casado que presenta la declaración conjunta. Tax return Personas divorciadas. Tax return   Si para el último día del año usted está divorciado conforme a un decreto definitivo de divorcio, se le considerará no casado durante todo el año y no podrá utilizar la clasificación de casado que presenta declaración conjunta como estado civil para efectos de la declaración de impuestos. Tax return Presentación de una Declaración Conjunta Usted y su cónyuge tienen que incluir todos sus ingresos, exenciones y deducciones en la declaración conjunta. Tax return Período contable. Tax return   Usted y su cónyuge tienen que utilizar el mismo período contable, pero pueden usar diferentes métodos contables. Tax return Vea Períodos Contables y Métodos Contables , en el capítulo 1. Tax return Responsabilidad conjunta. Tax return   Usted y su cónyuge pueden ser responsables, individual y conjuntamente, del impuesto y todos los intereses o multas por pagar en su declaración conjunta. Tax return Esto significa que si un cónyuge no paga el impuesto adeudado, el otro puede ser responsable de pagarlo. Tax return O, si un cónyuge no informa el impuesto correcto, ambos cónyuges puede que sean responsables por todo impuesto adicional determinado por el IRS. Tax return Un cónyuge puede ser responsable de todo el impuesto adeudado, aunque dichos ingresos provengan del trabajo del otro cónyuge. Tax return   Puede que usted quiera presentar la declaración por separado si: usted cree que su cónyuge no está declarando todo el impuesto de él o ella, o usted no quiere ser responsable de todo el impuesto que su cónyuge adeude si a su cónyuge no se le retiene suficiente impuesto o no paga suficiente impuesto estimado. Tax return Contribuyente divorciado. Tax return   Usted podría ser individual y conjuntamente responsable de todo impuesto, además de todos los intereses y multas adeudados en una declaración conjunta presentada antes de su divorcio. Tax return Esta responsabilidad puede ser aplicable aun en el caso en que su decreto de divorcio establezca que su ex cónyuge es responsable de toda cantidad adeudada correspondiente a declaraciones de impuestos conjuntas presentadas anteriormente. Tax return Alivio tributario en el caso de obligación conjunta. Tax return   En algunos casos, en una declaración conjunta, uno de los cónyuges puede ser exonerado de la responsabilidad conjunta de pagar impuestos, intereses y multas por cantidades correspondientes al otro cónyuge que fuesen declaradas incorrectamente en una declaración conjunta. Tax return Usted puede solicitar el alivio de dicha obligación, por pequeña que sea la obligación. Tax return   Hay tres tipos de alivio tributario: Alivio de la responsabilidad tributaria del cónyuge inocente. Tax return Separación de la obligación (disponible solamente a las personas que presenten una declaración conjunta y que sean divorciadas, viudas, legalmente separadas o que no hayan vivido juntas durante los 12 meses inmediatamente anteriores a la fecha en que se presente esta solicitud de alivio). Tax return Alivio equitativo. Tax return    Tiene que presentar el Formulario 8857(SP), Solicitud para Alivio del Cónyuge Inocente, para solicitar cualquier alivio tributario de la responsabilidad conjunta. Tax return En la Publicación 971, Innocent Spouse Relief (Alivio del cónyuge inocente), en inglés, puede encontrar información detallada sobre este tema, así como sobre quién reúne los requisitos para recibir dicho alivio. Tax return Firma de la declaración conjunta. Tax return   Cada cónyuge está obligado, por lo general, a firmar la declaración. Tax return De lo contrario, no se considerará declaración conjunta. Tax return Si el cónyuge falleció antes de firmar la declaración. Tax return   Si su cónyuge falleció antes de firmar la declaración, el albacea o administrador tiene que firmar la declaración en nombre de dicho cónyuge. Tax return Si ni usted ni otra persona ha sido todavía nombrado albacea o administrador, puede firmar la declaración en nombre de su cónyuge y escribir “ Filing as surviving spouse ” (Declarar como cónyuge sobreviviente) en el espacio donde firma la declaración. Tax return Cónyuge ausente del hogar. Tax return   Si su cónyuge se encuentra ausente del hogar, usted debe preparar la declaración, firmarla y enviarla a su cónyuge para que la firme de manera que pueda presentarla a tiempo. Tax return Impedimento para firmar la declaración debido a enfermedad o lesión. Tax return   Si su cónyuge no puede firmar por razón de enfermedad o lesión y le pide a usted que firme por él o ella, puede firmar el nombre de su cónyuge en el espacio correspondiente en la declaración seguido por las palabras “ By (su nombre), Husband (esposo) o Wife (esposa)”. Tax return Asegúrese también de firmar en el espacio correspondiente a su firma. Tax return Incluya un escrito fechado y firmado por usted junto con su declaración de impuestos. Tax return Este escrito debe incluir el número del formulario que utiliza para presentar la declaración, el año tributario, la razón por la cual su cónyuge no puede firmar dicha declaración y debe especificar el consentimiento de su cónyuge para que firme por él o ella. Tax return Si firma como tutor de su cónyuge. Tax return   Si es tutor de su cónyuge, el cual se encuentra mentalmente incapacitado, usted puede firmar la declaración por esa persona como tutor. Tax return Cónyuge en zona de combate. Tax return   Puede firmar una declaración conjunta si su cónyuge no puede firmar la declaración porque está en una zona de combate (como el área del Golfo Pérsico, Serbia, Montenegro, Albania o Afganistán), aunque usted no tenga un poder legal u otro tipo de autorización escrita. Tax return Adjunte a su declaración de impuestos un escrito firmado explicando que su cónyuge está prestando servicios en una zona de combate. Tax return Para más información sobre los requisitos tributarios especiales para personas que estén prestando servicios en una zona de combate, o que hayan sido declaradas desaparecidas en una zona de combate, vea la Publicación 3, Armed Forces' Tax Guide (Guía de impuestos para las Fuerzas Armadas), en inglés. Tax return Otras razones por las cuales su cónyuge no puede firmar. Tax return    Si su cónyuge no puede firmar la declaración por cualquier otra razón, usted puede firmarla por él o ella únicamente si se le otorga un poder legal válido (un documento legal en el cual se le autoriza para actuar en nombre de su cónyuge). Tax return Adjunte el poder legal (o una copia de éste) a su declaración de impuestos. Tax return Para este propósito, puede utilizar el Formulario 2848(SP), Poder Legal y Declaración del Representante. Tax return Extranjero no residente o extranjero con doble estado de residencia. Tax return   Por lo general, un cónyuge no puede presentar una declaración conjunta si uno de los cónyuges es extranjero no residente en cualquier momento durante el año tributario. Tax return Sin embargo, si un cónyuge era extranjero no residente o extranjero con doble estado de residencia y estaba casado con un ciudadano o residente de los Estados Unidos al finalizar el año, ambos cónyuges pueden optar por presentar una declaración conjunta. Tax return Si deciden presentar dicha declaración, a ambos se les considerará residentes de los Estados Unidos durante todo el año tributario. Tax return Vea el capítulo 1 de la Publicación 519, en inglés. Tax return Casados que Presentan la Declaración por Separado Si está casado, usted y su cónyuge pueden optar por usar el estado civil de casados que presentan la declaración por separado. Tax return Pueden beneficiarse de este método si quieren responsabilizarse únicamente de su propio impuesto o si dicho impuesto resultara ser menor que el impuesto declarado en una declaración conjunta. Tax return Si usted y su cónyuge no están de acuerdo en presentar la declaración conjunta, tiene que presentar su declaración por separado a menos que reúna los requisitos para el estado civil de cabeza de familia que se explica más adelante. Tax return Puede elegir el estado civil de cabeza de familia si se le considera soltero porque vive separado de su cónyuge y reúne ciertos requisitos (explicados más adelante bajo Cabeza de Familia ). Tax return Esto es aplicable a usted aunque no esté divorciado o legalmente separado. Tax return Si reúne los requisitos para presentar la declaración como cabeza de familia en vez de casado que presenta la declaración por separado, es posible que pague menos impuestos, que pueda reclamar el crédito por ingreso del trabajo y otros créditos adicionales; además, su deducción estándar será mayor. Tax return El estado civil de cabeza de familia le permite escoger la deducción estándar aunque su cónyuge opte por detallar sus deducciones. Tax return Para información adicional, vea Cabeza de Familia , más adelante. Tax return Usted, por lo general, pagará una suma mayor de impuestos en declaraciones separadas de lo que pagarían en una declaración conjunta por las razones detalladas en la sección Reglas Especiales , que aparece más adelante. Tax return Sin embargo, a menos que usted y su cónyuge tengan que presentar declaraciones por separado, deben calcular sus impuestos de las dos maneras (en una declaración conjunta y en declaraciones separadas). Tax return De esta manera, pueden asegurarse de utilizar el método mediante el cual paguen la menor cantidad de impuestos entre los dos. Tax return Al calcular el monto combinado de los impuestos de ambos cónyuges, usted querrá tener en cuenta los impuestos estatales al igual que los impuestos federales. Tax return Cómo presentar la declaración. Tax return   Si presenta una declaración por separado, normalmente declara únicamente su propio ingreso, exenciones, créditos y deducciones. Tax return Puede declarar una exención por su cónyuge solamente si éste no recibe ingresos brutos, no presenta una declaración y no es dependiente de otro contribuyente. Tax return Puede presentar el Formulario 1040. Tax return Si tiene ingresos sujetos a impuestos menores de $100,000, quizá podría presentar el Formulario 1040A. Tax return Elija este estado civil marcando el recuadro de la línea 3 de cualquiera de estos formularios. Tax return Anote el nombre completo de su cónyuge y el número de Seguro Social (SSN, por sus siglas en inglés) o el número de identificación del contribuyente individual (ITIN, por sus siglas en inglés) de su cónyuge en los espacios provistos. Tax return Si su cónyuge no tiene y no se le requiere tener un SSN o un ITIN, anote “ NRA ” (extranjero no residente, por sus siglas en inglés) en el espacio provisto para el SSN de su cónyuge. Tax return Utilice la columna para Casado que presenta una declaración por separado en la Tabla de Impuestos o en la Sección C de la Hoja de Trabajo para el Cálculo del Impuesto para calcular su impuesto. Tax return Reglas Especiales Si opta por usar el estado civil de casado que presenta la declaración por separado, corresponden las siguientes reglas especiales. Tax return Debido a estas reglas especiales, por lo general usted pagará más impuestos en una declaración por separado de lo que pagaría si utilizara otro estado civil al cual tiene derecho. Tax return   Su tasa de impuestos generalmente es mayor que la de una declaración conjunta. Tax return La cantidad de la exención para calcular el impuesto mínimo alternativo es la mitad de la cantidad permitida en una declaración conjunta. Tax return No puede tomar el crédito por gastos de cuidado de hijos y dependientes en la mayoría de los casos y la cantidad que puede excluir del ingreso en un programa de ayuda del empleador para el cuidado de dependientes es un máximo de $2,500 (en vez de $5,000). Tax return Si está legalmente separado de su cónyuge, o viven separados, quizás pueda presentar la declaración por separado y todavía tomar el crédito. Tax return Para más información sobre estos gastos, el crédito y la exclusión, vea el capítulo 32. Tax return No puede tomar el crédito por ingreso del trabajo. Tax return No puede tomar la exclusión o crédito por gastos de adopción en la mayoría de los casos. Tax return No puede tomar los créditos tributarios por enseñanza superior (el crédito de oportunidad para los estadounidenses y el crédito vitalicio por aprendizaje), declarar la deducción por intereses sobre un préstamo de estudios o las deducciones por matrícula y cuotas escolares. Tax return No puede excluir ningún ingreso de intereses procedentes de un bono de ahorros de los Estados Unidos calificado que haya utilizado para gastos de enseñanza superior. Tax return Si vivió con su cónyuge en algún momento durante el año tributario: No puede reclamar el crédito para ancianos o para personas incapacitadas y Tendrá que incluir en sus ingresos un porcentaje más grande de los beneficios del Seguro Social o beneficios equivalentes de la jubilación ferroviaria que haya recibido (hasta el 85%). Tax return Los siguientes créditos y deducciones se reducen en el caso de niveles de ingreso que sean la mitad de lo que serían en una declaración conjunta: El crédito tributario por hijos, El crédito por aportaciones a cuentas de ahorros para la jubilación, La deducción por exenciones personales y Las deducciones detalladas. Tax return Su deducción por pérdida de capital se limita a $1,500 (en vez de $3,000 en una declaración conjunta). Tax return Si su cónyuge detalla sus deducciones, usted no puede reclamar la deducción estándar. Tax return Si usted puede reclamar la deducción estándar, la cantidad básica de su deducción estándar es la mitad de la cantidad permitida en una declaración conjunta. Tax return Límites del ingreso bruto ajustado. Tax return   Si su ingreso bruto ajustado (AGI, por sus siglas en inglés) en una declaración separada es menor de lo que hubiera podido ser en una declaración conjunta, usted podría deducir una cantidad mayor para ciertas deducciones limitadas por el ingreso bruto ajustado, tales como gastos médicos. Tax return Arreglos de ahorros para la jubilación. Tax return   Es posible que no pueda deducir la totalidad o parte de sus aportaciones a un arreglo de ahorros tradicional para la jubilación (IRA, por sus siglas en inglés) si usted o su cónyuge estuvo cubierto por un plan de jubilación de su trabajo durante el año. Tax return Su deducción se reduce o se elimina si sus ingresos sobrepasan cierta cantidad. Tax return Esta cantidad es mucho menor para personas casadas que presentan la declaración por separado y que vivieron juntas en algún momento del año. Tax return Para más información, vea ¿Cuánto se Puede Deducir? , en el capítulo 17. Tax return Pérdidas de actividades de alquiler. Tax return   Si participó activamente en una actividad pasiva de alquiler de bienes raíces que haya generado una pérdida, normalmente puede deducir la pérdida de su ingreso no pasivo, hasta $25,000. Tax return Esto se denomina “descuento especial”. Tax return Sin embargo, las personas casadas que presentan declaraciones por separado que vivieron juntas en algún momento del año no pueden reclamar este descuento especial. Tax return Las personas casadas que presentan declaraciones por separado que vivieron separadas en todo momento durante el año pueden obtener cada una por separado un descuento máximo especial de $12,500 por pérdidas de actividades pasivas de bienes raíces. Tax return Vea Límites sobre las Pérdidas de Alquiler , en el capítulo 9. Tax return Estados donde rige la ley de los bienes gananciales. Tax return   Si vive en Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington o Wisconsin y presenta una declaración por separado, es posible que sus ingresos se consideren ingresos por separado o ingresos como bienes gananciales para efectos del impuesto sobre el ingreso. Tax return Vea la Publicación 555, en inglés. Tax return Declaración Conjunta Después de Presentar Declaraciones por Separado Puede cambiar su estado civil para efectos de la declaración después de presentar una declaración por separado a una declaración conjunta presentando una declaración enmendada, utilizando el Formulario 1040X. Tax return Por lo general, puede cambiar a una declaración conjunta en cualquier momento dentro de un plazo de 3 años a partir de la fecha límite para presentar la declaración o declaraciones separadas. Tax return Este plazo no incluye prórroga alguna. Tax return Una declaración separada incluye una declaración que usted o su cónyuge haya presentado con uno de los tres estados civiles siguientes: casado que presenta la declaración por separado, soltero o cabeza de familia. Tax return Declaración por Separado Después de Presentar una Declaración Conjunta Una vez que hayan presentado una declaración conjunta, no podrán optar por presentar declaraciones por separado para ese año después de la fecha límite para presentar dicha declaración conjunta. Tax return Excepción. Tax return   El representante personal de un fallecido puede cambiar la opción del cónyuge sobreviviente de presentar una declaración conjunta, presentando en su lugar una declaración por separado en nombre del fallecido. Tax return El representante personal tiene hasta 1 año a partir de la fecha de vencimiento del plazo de entrega de la declaración (incluidas prórrogas) para hacer el cambio. Tax return Vea la Publicación 559, Survivors, Executors, and Administrators (Sobrevivientes, albaceas y administradores), en inglés, para más información sobre la presentación de la declaración final para un fallecido. Tax return Cabeza de Familia Puede presentar la declaración como cabeza de familia si cumple todos los requisitos siguientes: No está casado o “se le consideraba no casado” en el último día del año. Tax return Vea Estado Civil , anteriormente y Personas Consideradas no Casadas , más adelante. Tax return Pagó más de la mitad del costo de mantener una vivienda durante el año. Tax return Una persona calificada vivió con usted en la vivienda durante más de la mitad del año (excepto por ausencias temporales, como para cursar estudios). Tax return Sin embargo, si la “persona calificada” es su padre o madre dependiente, él o ella no tiene que vivir con usted. Tax return Vea Regla especial para los padres , más adelante, en la sección titulada Persona Calificada. Tax return Si reúne los requisitos para presentar la declaración como cabeza de familia, su tasa de impuesto será, por lo general, menor que las tasas para solteros o casados que presentan declaraciones por separado. Tax return Usted recibirá, además, una deducción estándar mayor de la que recibiría si se basara en el estado civil de soltero o de casado que presenta una declaración por separado. Tax return Hijos secuestrados. Tax return   Usted podría reunir los requisitos para presentar la declaración como cabeza de familia, aun cuando su hijo haya sido secuestrado. Tax return Para más información, vea la Publicación 501, en inglés. Tax return Cómo presentar la declaración. Tax return   Si presenta la declaración como cabeza de familia, puede utilizar el Formulario 1040. Tax return Si tiene ingresos sujetos a impuestos menores de $100,000, quizá podría presentar el Formulario 1040A. Tax return Indique su estado civil para efectos de la declaración marcando el recuadro de la línea 4 en cualquiera de estos formularios. Tax return Utilice la columna Cabeza de familia en la Tabla de Impuestos o la Sección D de la Hoja de Trabajo para el Cálculo del Impuesto, para calcular su impuesto. Tax return Personas Consideradas no Casadas Para tener derecho al estado civil de cabeza de familia, tiene que ser no casado o considerado no casado el último día del año. Tax return Se le considera no casado el último día del año tributario si reúne todos los requisitos siguientes: Presenta una declaración separada, definida anteriormente en la sección titulada Declaración Conjunta Después de Presentar Declaraciones por Separado . Tax return Pagó más de la mitad de los costos de mantenimiento de su vivienda durante el año tributario. Tax return Su cónyuge no vivió con usted en la vivienda durante los últimos 6 meses del año tributario. Tax return Se considera que su cónyuge ha vivido en la vivienda aun si él o ella se ausenta temporalmente debido a circunstancias especiales. Tax return Vea más adelante Ausencias temporales , bajo Persona Calificada. Tax return Su vivienda fue la residencia principal de su hijo, hijastro o hijo de crianza durante más de la mitad del año. Tax return (Vea Vivienda de una persona calificada , bajo Persona Calificada, más adelante, para los requisitos aplicables al nacimiento, fallecimiento o ausencia temporal de un hijo durante el año). Tax return Tiene que tener derecho a reclamar una exención por el hijo. Tax return No obstante, usted cumple este requisito si no puede reclamar una exención por su hijo solamente porque el padre que no tiene la custodia puede declararlo basándose en los requisitos que se describen en Hijos de padres divorciados o separados (o padres que no viven juntos) bajo Hijo Calificado en el capítulo 3 o en Requisito de Manutención para Hijos de Padres Divorciados o Separados (o padres que no viven juntos) bajo Pariente Calificado en el capítulo 3. Tax return Los requisitos generales para reclamar la exención por un dependiente se explican en el capítulo 3 bajo Exenciones por Dependientes . Tax return Si se le considera casado por parte del año y vivió en un estado donde rige la ley de los bienes gananciales (indicado anteriormente bajo la sección titulada Casados que Presentan la Declaración por Separado), es posible que correspondan requisitos especiales para determinar su ingreso y sus gastos. Tax return Vea la Publicación 555, en inglés, para más información. Tax return Hoja de Trabajo 2-1. Tax return Costo de Mantenimiento de la Vivienda   Cantidad que Usted Pagó Costo Total Impuestos sobre la propiedad $ $ Gastos por intereses hipotecarios     Alquiler     Gastos de servicios públicos     Mantenimiento y reparaciones     Seguro de la propiedad     Alimentos consumidos  en la vivienda     Otros gastos del hogar     Totales $ $ Menos la cantidad total que usted pagó   () Cantidad que otras personas pagaron   $ Si el total de lo que usted pagó es más de lo que otros pagaron, usted reúne el requisito de pagar más de la mitad del mantenimiento de la vivienda. Tax return Cónyuge extranjero no residente. Tax return   Se le considera no casado para propósitos del estado civil de cabeza de familia si su cónyuge fue extranjero no residente en alguna parte del año y usted no opta por incluir a su cónyuge no residente en la declaración como extranjero residente. Tax return No obstante, su cónyuge no es una persona calificada para fines del estado civil de cabeza de familia. Tax return Usted tiene que tener otra persona calificada y reunir los demás requisitos necesarios para poder presentar la declaración como cabeza de familia. Tax return Elección de incluir al cónyuge en la declaración como residente. Tax return   Se le considera casado si ha optado por incluir a su cónyuge en la declaración como extranjero residente. Tax return Vea la Publicación 519, U. Tax return S. Tax return Tax Guide for Aliens (Guía sobre los impuestos estadounidenses para extranjeros), en inglés. Tax return Personas que Mantienen una Vivienda Para tener derecho al estado civil de cabeza de familia para la declaración, tiene que pagar más de la mitad de los gastos de mantener la vivienda durante el año. Tax return Para determinar si usted pagó más de la mitad del costo de mantener una vivienda, puede usar la Hoja de Trabajo 2-1, anteriormente. Tax return Costos que se incluyen. Tax return   Incluya en los costos de mantenimiento de la vivienda, gastos como alquiler, intereses hipotecarios, impuestos sobre bienes raíces, seguro de la vivienda, reparaciones, servicios públicos y alimentos consumidos en la vivienda. Tax return   Si usó pagos recibidos bajo el programa Temporary Assistance for Needy Families (Asistencia Temporal para Familias Necesitadas (TANF, por sus siglas en inglés)) u otros programas de asistencia pública para pagar parte del costo de mantener su vivienda, no los puede incluir como dinero pagado. Tax return No obstante, debe incluirlos en la totalidad del costo de mantener su vivienda para calcular si pagó más de la mitad del costo. Tax return Costos que no se incluyen. Tax return   No incluya los costos de ropa, educación, tratamiento médico, vacaciones, seguro de vida o transporte. Tax return Tampoco incluya el valor del alquiler de una vivienda de la cual usted es dueño ni el valor de los servicios prestados por usted o por un miembro de su hogar. Tax return Persona Calificada Vea la Tabla 2-1 más adelante, para determinar quién es una persona calificada. Tax return Toda persona no descrita en la Tabla 2-1 no es una persona calificada. Tax return Ejemplo 1: hijo. Tax return Su hijo, no casado, vivió con usted durante todo el año y tenía 18 años de edad al final del año. Tax return Él no aportó más de la mitad de su propia manutención, ni cumple los requisitos para ser hijo calificado de otro contribuyente. Tax return Por lo tanto, es el hijo calificado de usted (vea Hijo Calificado en el capítulo 3), ya que es soltero, es una persona calificada en la que usted puede basarse para presentar la declaración de impuestos como cabeza de familia. Tax return Ejemplo 2: hijo no considerado persona calificada. Tax return Los datos son iguales a los del Ejemplo 1, excepto que su hijo tenía 25 años de edad al finalizar el año y su ingreso bruto fue $5,000. Tax return Debido a que su hijo no satisface el Requisito de Edad (explicado en el capítulo 3 bajo Hijo Calificado), su hijo no es considerado hijo calificado. Tax return Debido a que él no satisface el Requisito del Ingreso Bruto (explicado bajo Pariente Calificado en el capítulo 3), él no es el pariente calificado de usted. Tax return Por lo tanto, él no es una persona calificada en la que usted pueda basarse para presentar la declaración de impuestos como cabeza de familia. Tax return Ejemplo 3: novia. Tax return Su novia vivió con usted durante todo el año. Tax return Aunque ella podría ser el pariente calificado de usted si reúne el requisito del ingreso bruto y el requisito de manutención (explicados en el capítulo 3), ella no es una persona calificada en la que usted pueda basarse para presentar la declaración de impuestos como cabeza de familia debido a que ella no está emparentada con usted en una de las maneras mencionadas bajo Parientes que no tienen que vivir con usted , en el capítulo 3. Tax return Vea la Tabla 2-1 . Tax return Ejemplo 4: el hijo de su novia. Tax return Los datos son iguales a los del Ejemplo 3 , excepto que el hijo de su novia, el cual tiene 10 años de edad, también vivió con usted durante todo el año. Tax return No es el hijo calificado de usted y, ya que es el hijo calificado de su novia, tampoco es el pariente calificado de usted (vea el Requisito de no ser Hijo Calificado en el capítulo 3). Tax return Por lo tanto, no es una persona calificada en la que usted pueda basarse para presentar la declaración de impuestos como cabeza de familia. Tax return Vivienda de una persona calificada. Tax return   Por lo general, la persona calificada tiene que vivir con usted durante más de la mitad del año. Tax return Regla especial para los padres. Tax return   Si la persona calificada es su padre o su madre, podría tener derecho al estado civil de cabeza de familia al presentar la declaración, aunque su padre o su madre no viva con usted. Tax return Sin embargo, tiene que poder reclamar una exención por su padre o su madre. Tax return También tiene que pagar más de la mitad de los gastos de mantener una vivienda que fue la vivienda principal de su madre o su padre durante todo el año. Tax return   Usted mantiene la vivienda principal para su padre o su madre si paga más de la mitad de los gastos de mantenimiento de su padre o su madre en un asilo o residencia para ancianos. Tax return Fallecimiento o nacimiento. Tax return   Es posible que pueda presentar la declaración como cabeza de familia aun cuando la persona que le da derecho a este estado civil nazca o muera durante el año. Tax return Si esa persona es su hijo calificado, el hijo tiene que haber vivido con usted por más de la mitad de la parte del año en que él o ella estaba vivo. Tax return Si la persona es cualquier otra persona que no sea su hijo calificado, consulte la Publicación 501. Tax return Ausencias temporales. Tax return   Se considera que usted y la persona calificada residen en la misma vivienda aun en el caso de una ausencia temporal suya, de la otra persona o de ambas, debido a circunstancias especiales, como enfermedad, educación, negocios, vacaciones o servicio militar. Tax return Tiene que ser razonable suponer que la persona ausente volverá a la vivienda después de la ausencia temporal. Tax return Usted tiene que continuar manteniendo la vivienda durante la ausencia. Tax return Viudo que Reúne los Requisitos con Hijo Dependiente Si su cónyuge falleció en el año 2013, usted puede utilizar el estado civil de casado que presenta una declaración conjunta para el año 2013 si satisface los demás requisitos para utilizar dicho estado civil para efectos de la declaración. Tax return El año de fallecimiento es el último año para el cual puede presentar una declaración conjunta con su cónyuge fallecido. Tax return Vea la sección anterior, Casados que Presentan una Declaración Conjunta . Tax return Es posible que pueda presentar su declaración utilizando el estado civil de viudo que reúne los requisitos con hijo dependiente durante los 2 años siguientes al año del fallecimiento de su cónyuge. Tax return Por ejemplo, si su cónyuge falleció en el año 2012 y usted no se ha vuelto a casar, quizás pueda utilizar este estado civil para efectos de la declaración para los años 2013 y 2014. Tax return Este estado civil le da el derecho de usar las tasas impositivas para la declaración conjunta y la deducción estándar máxima (si no detalla las deducciones). Tax return Sin embargo, dicho estado civil no le da el derecho de presentar una declaración conjunta. Tax return Cómo presentar la declaración. Tax return   Si usted presenta la declaración como viudo que reúne los requisitos con hijo dependiente, puede usar el Formulario 1040. Tax return Además, si tiene ingresos sujetos a impuestos menores de $100,000 y cumple con ciertas condiciones, quizá podría presentar el Formulario 1040A. Tax return Marque el recuadro en la línea 5 de cualquiera de los dos formularios. Tax return Para calcular su impuesto, utilice la columna correspondiente a Casado que presenta una declaración conjunta, la cual aparece en la Tabla de Impuestos o la Sección B de la Hoja de Trabajo para el Cálculo del Impuesto. Tax return Tabla 2-1. Tax return ¿Quién le Da Derecho a Presentar la Declaración como Cabeza de Familia?1 Precaución: En este capítulo encontrará los demás requisitos que tiene que reunir para reclamar el estado civil de cabeza de familia para efectos de la declaración. Tax return SI la persona es su . Tax return . Tax return . Tax return   Y . Tax return . Tax return . Tax return   ENTONCES esa persona . Tax return . Tax return . Tax return hijo calificado (como un hijo, hija o nieto que vivió con usted durante más de la mitad del año y reúne ciertos otros requisitos)2   él o ella es soltero   es una persona calificada, independientemente de si usted puede o no reclamar una exención por dicha persona. Tax return   él o ella está casado y usted puede reclamar una exención por él o ella   es una persona calificada. Tax return   él o ella está casado y usted no puede reclamar una exención por él o ella   no es una persona calificada. Tax return 3 pariente calificado4 que sea su padre o madre   usted puede reclamar una exención por él o ella5   es una persona calificada. Tax return 6   usted no puede reclamar una exención por él o ella   no es una persona calificada. Tax return pariente calificado4 que no sea su padre o madre (como un abuelo, hermano o hermana que reúne ciertos requisitos)   él o ella vivió con usted durante más de la mitad del año y él o ella es uno de los parientes mencionados en Parientes que no tienen que vivir con usted en el capítulo 3 y usted puede reclamar una exención por él o ella5   es una persona calificada. Tax return   él o ella no vivió con usted durante más de la mitad del año   no es una persona calificada. Tax return   él o ella no es uno de los parientes mencionados en Parientes que no tienen que vivir con usted en el capítulo 3 y es su pariente calificado sólo por vivir con usted todo el año como miembro de su unidad familiar   no es una persona calificada. Tax return   usted no puede reclamar una exención por él o ella   no es una persona calificada. Tax return 1Una persona no puede darle a más de un contribuyente el derecho de usar el estado civil de cabeza de familia para la declaración en el año. Tax return 2El término hijo calificado se define en el capítulo 3. Tax return Nota: Si usted es padre o madre sin custodia, el término “hijo calificado” para el estado civil de cabeza de familia no incluye a un hijo que sea su hijo calificado para propósitos de una exención tributaria debido solamente a las reglas descritas bajo Hijos de padres divorciados o separados (o padres que no viven juntos) bajo Hijo Calificado en el capítulo 3. Tax return Si usted es el padre o la madre que tiene custodia y le corresponden estas reglas, el hijo generalmente es su hijo calificado para el estado civil de cabeza de familia aunque el hijo no sea un hijo calificado por el cual usted pueda reclamar una exención. Tax return 3Esta persona es una persona calificada si la única razón por la cual usted no puede tener derecho a la exención es que usted puede ser reclamado como dependiente en la declaración de otra persona. Tax return 4El término “ pariente calificado ” se define en el capítulo 3. Tax return 5Si usted puede reclamar una exención por una persona sólo porque existe un acuerdo de manutención múltiple, dicha persona no es una persona calificada. Tax return Vea la sección titulada Acuerdo de Manutención Múltiple , en el capítulo 3. Tax return 6Vea Regla especial para los padres . Tax return   Requisitos. Tax return   Tiene derecho a presentar la declaración del año 2013 como viudo que reúne los requisitos con hijo dependiente si cumple todas las condiciones siguientes: Tenía derecho a presentar una declaración conjunta con su cónyuge para el año en que éste falleció. Tax return No importa si usted de hecho llegó a presentar una declaración conjunta. Tax return Su cónyuge falleció en el año 2011 o en el año 2012 y usted no se volvió a casar antes de terminar el año 2013. Tax return Tiene un hijo o hijastro por el cual usted puede reclamar una exención. Tax return Esto no incluye a un hijo de crianza. Tax return Este hijo vivió en su vivienda durante todo el año, a excepción de ausencias temporales. Tax return Vea Ausencias temporales , anteriormente, bajo Cabeza de Familia. Tax return También hay excepciones, las cuales se describen más adelante, que corresponden a un hijo que nació o falleció durante el año y a un hijo secuestrado. Tax return Pagó más de la mitad del costo de mantener una vivienda durante el año. Tax return Vea Personas que Mantienen una Vivienda , anteriormente, bajo Cabeza de Familia. Tax return Ejemplo. Tax return La esposa de Juan falleció en el año 2011. Tax return Él no se ha vuelto a casar. Tax return Durante los años 2012 y 2013, continuó manteniendo una vivienda para él y su hijo (que vive con él y por el cual puede reclamar una exención). Tax return En el año 2011, tenía derecho a presentar una declaración conjunta para él y su esposa fallecida. Tax return En los años tributarios 2012 y 2013 tiene derecho a presentar una declaración como viudo que reúne los requisitos con hijo dependiente. Tax return Después de 2013, puede presentar la declaración usando el estado civil de cabeza de familia si reúne los requisitos para dicho estado civil. Tax return Fallecimiento o nacimiento. Tax return    Puede satisfacer las condiciones para presentar una declaración como viudo que reúne los requisitos con hijo dependiente si el hijo que le da derecho a este estado civil nace o fallece durante el año. Tax return Tiene que haber provisto más de la mitad del costo de mantener una vivienda que fuera la residencia principal del hijo durante toda la parte del año durante el cual el hijo estuvo vivo. Tax return Hijos secuestrados. Tax return   Aunque su hijo haya sido secuestrado, dicho hijo podría darle derecho al estado civil de viudo calificado con hijo dependiente que reúne los requisitos. Tax return Para más información, vea la Publicación 501, en inglés. Tax return Como se menciona anteriormente, este estado civil se puede utilizar solamente durante los 2 años siguientes al año del fallecimiento de su cónyuge. Tax return Prev  Up  Next   Home   More Online Publications
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Exempt Organizations Financial Data—2013 data on tax-exempt organizations were published on Tax Stats. These data include selected financial items from more than 600,000 Forms 990, 990-EZ and 990-PF filed by tax-exempt organizations and processed by the IRS during calendar year 2013. The latest release was expanded to include nearly 500 financial and other data items. The data are in ASCII space-delimited format, and supporting documentation is available.

2013 IRS Data BookThe Internal Revenue Service (IRS) has released the 2013 IRS Data Book, a snapshot of agency activities for Fiscal Year 2013—Oct. 1, 2012, to Sept. 30, 2013. In addition to information on taxes collected and returns processed, the report also includes information about enforcement, taxpayer assistance, and the IRS budget and workforce, among others.

2014 Winter SOI Bulletin—Statistics of Income (SOI) has released the 2014 Winter SOI Bulletin. Articles included in the publication provide the most recent data available from various tax and information returns filed by U.S. taxpayers.

This issue of the SOI Bulletin includes articles on the following topics:

  • Individual Income Tax Returns, Preliminary Data, 2012
  • Sales of Capital Assets Panel Data Reported on Individual Tax Returns, 2004–2007
  • Split-Interest Trusts, Filing Year 2012
  • Nonprofit Charitable Organizations, 2010

(March 2014)

Corporation Foreign Tax Credit, 2010Two new tables presenting data from Form 1118, Foreign Tax Credit—Corporations, are now available on SOI’s Tax Stats Webpage. The tables present data from the population of returns filed for Tax Year 2010. Table 1.1 displays data on returns with income in an excess credit position while table 1.2 shows data on returns in an excess limit position. Data presented includes foreign-source income, deductions, and taxes by major and selected minor industry. (February, 2014)

Exempt Organizations Microdata Files, Tax Years 1985–1997—Historical microdata files based on Forms 990 and Forms 990-EZ sampled for the annual studies of nonprofit charitable and other tax-exempt organizations are now available. Annual data are available for organizations exempt from income tax under Internal Revenue Code Section 501(c)(3). Additional data for tax-exempt organizations under IRC Sections 501(c)(4) through 501(c)(9) are available for limited tax years. (February, 2014)

2011 Individual Income Tax ZIP Code and County DataUnited States’ ZIP Code and county data for Tax Year 2011 are now available on Tax Stats. The data present selected income and tax return items by State, ZIP Code, county, and size of adjusted gross income. These data are based on individual income tax returns filed with the IRS. (February, 2014)

Fiduciary Income Tax, 2012—Three tables presenting Filing Year 2012 data for income from estates and trusts (Form 1041) are now available. The statistics cover sources of income and deductions at the National and State levels. Data are classified by trust type and filing status. (February, 2014)

U.S. Gift Tax Returns table Gift Tax, 2012 - One table presenting Filing Year 2012 data for United States Gift (and Generation-Skipping Transfer) Tax Returns (Form 709), including information on total gifts, deductions, credits, and net tax amounts, is now available. Data are presented by tax status and size of total taxable gifts. (January 2014)

2013 Fall SOI Bulletin—Statistics of Income (SOI) has released the 2013 Fall SOI Bulletin. Articles included in the publication provide the most recent data available from various tax and information returns filed by U.S. taxpayers.

This issue of the SOI Bulletin includes articles on the following topics:

  • Individual Income Tax Returns, 2011
  • Partnership Returns, 2011
  • Accumulation and Distribution of Individual Retirement Arrangements, 2010

(January 2014)

The Statistics of Income Tax Stats Table Wizard was recently updated! The Table Wizard allows users to query tax data on corporations, individuals, tax-exempt organizations, estates, gifts trusts, and more. The resulting data can then be downloaded. This update includes the following data:

  • Corporate data by industry (Forms 1120 and 1120s)—2004 through 2010
  • 501c(3)  Exempt Organizations (Form 990)—2004 through 2007
  • Domestic Private Foundations and Charitable Trusts (Form 990-PF)—2004 through 2008
  • Unrelated Business Income Tax Returns (Form 990-T)—2006 through 2008
  • Estate Tax Returns (Form 706)—2007 through 2010
  • Gift Tax Returns (Form 709)—2005 through 2010

(December 2013)

2011 Individual Income Tax Estimated Data Line CountsThe 2011 Statistics of Income (SOI) estimated data line counts publication presents estimates of frequencies of taxpayer entries on the lines of the forms and schedules filed with individual tax returns as shown on the 2011 Individual SOI Complete Report file. The statistics are based on a sample of returns that have been weighted to estimate the entire 2011 Tax Year population. The publication includes corresponding dollar amounts of selected lines filed in concurrence with the number of returns filed. (December 2013)

Tax Year 2001–2011 Individual Income Tax Return Statistics by Selected Descending and Ascending Cumulative PercentilesStatistics based on all individual income tax returns by selected descending and ascending cumulative percentiles are now available for Tax Years 2001–2011. Tables present historical statistics on income and tax by cumulative percentiles based on the number of returns. They also show distributions of adjusted gross income (AGI) and total income tax, as defined for each tax year, by descending and ascending cumulative percentiles of returns in both current and constant dollars. These tables can be used to make comparisons across cumulative percentile classes beginning with Tax Year 2001. This release is based on all individual income tax returns except returns of dependents. (December 2013)

2011 Partnership Returns Line Item Estimates (Publication 5035)—This publication presents estimates of frequencies of taxpayer entries recorded on the applicable lines of the forms and schedules filed with partnership tax returns for Tax Year 2011. It also contains corresponding population estimates of dollar amounts recorded on those lines (as applicable). (November 2013)

Partnerships, 2011—Twenty-two tables presenting Tax Year 2011 data for partnership returns (Forms 1065 and 1065-B), including types of partnerships and specific industrial sectors, are now available. The statistics cover balance sheets, trade or business income and deductions, portfolio income, rental income (including rental real estate income), and total net income. Data are classified by industry and size of total assets. In addition, historical tables provide balance sheet and income statement data as well as counts of partnership returns, by size of assets and receipts. 
(November 2013)

Foreign Recipients of US Income Study, 2011 Tax Year—Two tables presenting data for Tax Year 2011 from Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding, are now available. The tables include statistics for the number of returns, total income, tax withheld, income subject to withholding, income exempt from withholding, and income by category. Data are available by selected countries and selected recipient types. (October 2013)

Issue Year 2011 Tax-Exempt Bond Tables— Updated tax-exempt bond data for both governmental and private activity bonds issued in calendar year 2011 are now available on Tax Stats. Data include the term of issue, purpose, bond size, and uses of bond proceeds. Tax credit bond data, by bond type, and State-level data, by bond purpose, are also available. (October 2013)

 

 



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The Tax Return

Tax return 26. Tax return   Car Expenses and Other Employee Business Expenses Table of Contents What's New Introduction Useful Items - You may want to see: Travel ExpensesTraveling Away From Home Tax Home Temporary Assignment or Job What Travel Expenses Are Deductible? Travel in the United States Travel Outside the United States Conventions Entertainment Expenses50% Limit What Entertainment Expenses Are Deductible? What Entertainment Expenses Are Not Deductible? Gift Expenses Transportation ExpensesArmed Forces reservists. Tax return Parking fees. Tax return Advertising display on car. Tax return Car pools. Tax return Hauling tools or instruments. Tax return Union members' trips from a union hall. Tax return Car Expenses RecordkeepingHow To Prove Expenses How Long To Keep Records and Receipts How To ReportGifts. Tax return Statutory employees. Tax return Reimbursements Completing Forms 2106 and 2106-EZ Special Rules What's New Standard mileage rate. Tax return  For 2013, the standard mileage rate for the cost of operating your car for business use is 56½ cents per mile. Tax return Car expenses and use of the standard mileage rate are explained under Transportation Expenses , later. Tax return Depreciation limits on cars, trucks, and vans. Tax return  For 2013, the first-year limit on the total section 179 deduction, special depreciation allowance, and depreciation deduction for cars remains at $11,160 ($3,160 if you elect not to claim the special depreciation allowance). Tax return For trucks and vans the first-year limit remains at $11,360 ($3,360 if you elect not to claim the special depreciation allowance). Tax return For more information, see Depreciation limits in Publication 463. Tax return Introduction You may be able to deduct the ordinary and necessary business-related expenses you have for: Travel, Entertainment, Gifts, or Transportation. Tax return An ordinary expense is one that is common and accepted in your trade or business. Tax return A necessary expense is one that is helpful and appropriate for your business. Tax return An expense does not have to be required to be considered necessary. Tax return This chapter explains the following. Tax return What expenses are deductible. Tax return How to report your expenses on your return. Tax return What records you need to prove your expenses. Tax return How to treat any expense reimbursements you may receive. Tax return Who does not need to use this chapter. Tax return   If you are an employee, you will not need to read this chapter if all of the following are true. Tax return You fully accounted to your employer for your work-related expenses. Tax return You received full reimbursement for your expenses. Tax return Your employer required you to return any excess reimbursement and you did so. Tax return There is no amount shown with a code “L” in box 12 of your Form W-2, Wage and Tax Statement. Tax return If you meet all of these conditions, there is no need to show the expenses or the reimbursements on your return. Tax return See Reimbursements , later, if you would like more information on reimbursements and accounting to your employer. Tax return    If you meet these conditions and your employer included reimbursements on your Form W-2 in error, ask your employer for a corrected Form W-2. Tax return Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 535 Business Expenses Form (and Instructions) Schedule A (Form 1040) Itemized Deductions Schedule C (Form 1040) Profit or Loss From Business Schedule C-EZ (Form 1040) Net Profit From Business Schedule F (Form 1040) Profit or Loss From Farming Form 2106 Employee Business Expenses Form 2106-EZ Unreimbursed Employee Business Expenses Travel Expenses If you temporarily travel away from your tax home, you can use this section to determine if you have deductible travel expenses. Tax return This section discusses: Traveling away from home, Tax home, Temporary assignment or job, and What travel expenses are deductible. Tax return It also discusses the standard meal allowance, rules for travel inside and outside the United States, and deductible convention expenses. Tax return Travel expenses defined. Tax return   For tax purposes, travel expenses are the ordinary and necessary expenses (defined earlier) of traveling away from home for your business, profession, or job. Tax return   You will find examples of deductible travel expenses in Table 26-1 . Tax return Traveling Away From Home You are traveling away from home if: Your duties require you to be away from the general area of your tax home (defined later) substantially longer than an ordinary day's work, and You need to sleep or rest to meet the demands of your work while away from home. Tax return This rest requirement is not satisfied by merely napping in your car. Tax return You do not have to be away from your tax home for a whole day or from dusk to dawn as long as your relief from duty is long enough to get necessary sleep or rest. Tax return Example 1. Tax return You are a railroad conductor. Tax return You leave your home terminal on a regularly scheduled round-trip run between two cities and return home 16 hours later. Tax return During the run, you have 6 hours off at your turnaround point where you eat two meals and rent a hotel room to get necessary sleep before starting the return trip. Tax return You are considered to be away from home. Tax return Example 2. Tax return You are a truck driver. Tax return You leave your terminal and return to it later the same day. Tax return You get an hour off at your turnaround point to eat. Tax return Because you are not off to get necessary sleep and the brief time off is not an adequate rest period, you are not traveling away from home. Tax return Members of the Armed Forces. Tax return   If you are a member of the U. Tax return S. Tax return Armed Forces on a permanent duty assignment overseas, you are not traveling away from home. Tax return You cannot deduct your expenses for meals and lodging. Tax return You cannot deduct these expenses even if you have to maintain a home in the United States for your family members who are not allowed to accompany you overseas. Tax return If you are transferred from one permanent duty station to another, you may have deductible moving expenses, which are explained in Publication 521, Moving Expenses. Tax return    A naval officer assigned to permanent duty aboard a ship that has regular eating and living facilities has a tax home aboard ship for travel expense purposes. Tax return Tax Home To determine whether you are traveling away from home, you must first determine the location of your tax home. Tax return Generally, your tax home is your regular place of business or post of duty, regardless of where you maintain your family home. Tax return It includes the entire city or general area in which your business or work is located. Tax return If you have more than one regular place of business, your tax home is your main place of business. Tax return See Main place of business or work , later. Tax return If you do not have a regular or a main place of business because of the nature of your work, then your tax home may be the place where you regularly live. Tax return See No main place of business or work , later. Tax return If you do not have a regular or a main place of business or post of duty and there is no place where you regularly live, you are considered an itinerant (a transient) and your tax home is wherever you work. Tax return As an itinerant, you cannot claim a travel expense deduction because you are never considered to be traveling away from home. Tax return Main place of business or work. Tax return   If you have more than one place of business or work, consider the following when determining which one is your main place of business or work. Tax return The total time you ordinarily spend in each place. Tax return The level of your business activity in each place. Tax return Whether your income from each place is significant or insignificant. Tax return Example. Tax return You live in Cincinnati where you have a seasonal job for 8 months each year and earn $40,000. Tax return You work the other 4 months in Miami, also at a seasonal job, and earn $15,000. Tax return Cincinnati is your main place of work because you spend most of your time there and earn most of your income there. Tax return No main place of business or work. Tax return   You may have a tax home even if you do not have a regular or main place of business or work. Tax return Your tax home may be the home where you regularly live. Tax return Factors used to determine tax home. Tax return   If you do not have a regular or main place of business or work, use the following three factors to determine where your tax home is. Tax return You perform part of your business in the area of your main home and use that home for lodging while doing business in the area. Tax return You have living expenses at your main home that you duplicate because your business requires you to be away from that home. Tax return You have not abandoned the area in which both your historical place of lodging and your claimed main home are located; you have a member or members of your family living at your main home; or you often use that home for lodging. Tax return   If you satisfy all three factors, your tax home is the home where you regularly live. Tax return If you satisfy only two factors, you may have a tax home depending on all the facts and circumstances. Tax return If you satisfy only one factor, you are an itinerant; your tax home is wherever you work and you cannot deduct travel expenses. Tax return Example. Tax return You are single and live in Boston in an apartment you rent. Tax return You have worked for your employer in Boston for a number of years. Tax return Your employer enrolls you in a 12-month executive training program. Tax return You do not expect to return to work in Boston after you complete your training. Tax return During your training, you do not do any work in Boston. Tax return Instead, you receive classroom and on-the-job training throughout the United States. Tax return You keep your apartment in Boston and return to it frequently. Tax return You use your apartment to conduct your personal business. Tax return You also keep up your community contacts in Boston. Tax return When you complete your training, you are transferred to Los Angeles. Tax return You do not satisfy factor (1) because you did not work in Boston. Tax return You satisfy factor (2) because you had duplicate living expenses. Tax return You also satisfy factor (3) because you did not abandon your apartment in Boston as your main home, you kept your community contacts, and you frequently returned to live in your apartment. Tax return Therefore, you have a tax home in Boston. Tax return Tax home different from family home. Tax return   If you (and your family) do not live at your tax home (defined earlier), you cannot deduct the cost of traveling between your tax home and your family home. Tax return You also cannot deduct the cost of meals and lodging while at your tax home. Tax return See Example 1 . Tax return   If you are working temporarily in the same city where you and your family live, you may be considered as traveling away from home. Tax return See Example 2 . Tax return Example 1. Tax return You are a truck driver and you and your family live in Tucson. Tax return You are employed by a trucking firm that has its terminal in Phoenix. Tax return At the end of your long runs, you return to your home terminal in Phoenix and spend one night there before returning home. Tax return You cannot deduct any expenses you have for meals and lodging in Phoenix or the cost of traveling from Phoenix to Tucson. Tax return This is because Phoenix is your tax home. Tax return Example 2. Tax return Your family home is in Pittsburgh, where you work 12 weeks a year. Tax return The rest of the year you work for the same employer in Baltimore. Tax return In Baltimore, you eat in restaurants and sleep in a rooming house. Tax return Your salary is the same whether you are in Pittsburgh or Baltimore. Tax return Because you spend most of your working time and earn most of your salary in Baltimore, that city is your tax home. Tax return You cannot deduct any expenses you have for meals and lodging there. Tax return However, when you return to work in Pittsburgh, you are away from your tax home even though you stay at your family home. Tax return You can deduct the cost of your round trip between Baltimore and Pittsburgh. Tax return You can also deduct your part of your family's living expenses for meals and lodging while you are living and working in Pittsburgh. Tax return Temporary Assignment or Job You may regularly work at your tax home and also work at another location. Tax return It may not be practical to return to your tax home from this other location at the end of each work day. Tax return Temporary assignment vs. Tax return indefinite assignment. Tax return   If your assignment or job away from your main place of work is temporary, your tax home does not change. Tax return You are considered to be away from home for the whole period you are away from your main place of work. Tax return You can deduct your travel expenses if they otherwise qualify for deduction. Tax return Generally, a temporary assignment in a single location is one that is realistically expected to last (and does in fact last) for 1 year or less. Tax return   However, if your assignment or job is indefinite, the location of the assignment or job becomes your new tax home and you cannot deduct your travel expenses while there. Tax return An assignment or job in a single location is considered indefinite if it is realistically expected to last for more than 1 year, whether or not it actually lasts for more than 1 year. Tax return   If your assignment is indefinite, you must include in your income any amounts you receive from your employer for living expenses, even if they are called travel allowances and you account to your employer for them. Tax return You may be able to deduct the cost of relocating to your new tax home as a moving expense. Tax return See Publication 521 for more information. Tax return Exception for federal crime investigations or prosecutions. Tax return   If you are a federal employee participating in a federal crime investigation or prosecution, you are not subject to the 1-year rule. Tax return This means you may be able to deduct travel expenses even if you are away from your tax home for more than 1 year, provided you meet the other requirements for deductibility. Tax return   For you to qualify, the Attorney General (or his or her designee) must certify that you are traveling: For the federal government, In a temporary duty status, and To investigate or prosecute, or provide support services for the investigation or prosecution of a federal crime. Tax return Determining temporary or indefinite. Tax return   You must determine whether your assignment is temporary or indefinite when you start work. Tax return If you expect an assignment or job to last for 1 year or less, it is temporary unless there are facts and circumstances that indicate otherwise. Tax return An assignment or job that is initially temporary may become indefinite due to changed circumstances. Tax return A series of assignments to the same location, all for short periods but that together cover a long period, may be considered an indefinite assignment. Tax return Going home on days off. Tax return   If you go back to your tax home from a temporary assignment on your days off, you are not considered away from home while you are in your hometown. Tax return You cannot deduct the cost of your meals and lodging there. Tax return However, you can deduct your travel expenses, including meals and lodging, while traveling between your temporary place of work and your tax home. Tax return You can claim these expenses up to the amount it would have cost you to stay at your temporary place of work. Tax return   If you keep your hotel room during your visit home, you can deduct the cost of your hotel room. Tax return In addition, you can deduct your expenses of returning home up to the amount you would have spent for meals had you stayed at your temporary place of work. Tax return Probationary work period. Tax return   If you take a job that requires you to move, with the understanding that you will keep the job if your work is satisfactory during a probationary period, the job is indefinite. Tax return You cannot deduct any of your expenses for meals and lodging during the probationary period. Tax return What Travel Expenses Are Deductible? Once you have determined that you are traveling away from your tax home, you can determine what travel expenses are deductible. Tax return You can deduct ordinary and necessary expenses you have when you travel away from home on business. Tax return The type of expense you can deduct depends on the facts and your circumstances. Tax return Table 26-1 summarizes travel expenses you may be able to deduct. Tax return You may have other deductible travel expenses that are not covered there, depending on the facts and your circumstances. Tax return When you travel away from home on business, you should keep records of all the expenses you have and any advances you receive from your employer. Tax return You can use a log, diary, notebook, or any other written record to keep track of your expenses. Tax return The types of expenses you need to record, along with supporting documentation, are described in Table 26-2 , later. Tax return Separating costs. Tax return   If you have one expense that includes the costs of meals, entertainment, and other services (such as lodging or transportation), you must allocate that expense between the cost of meals and entertainment and the cost of other services. Tax return You must have a reasonable basis for making this allocation. Tax return For example, you must allocate your expenses if a hotel includes one or more meals in its room charge. Tax return Travel expenses for another individual. Tax return   If a spouse, dependent, or other individual goes with you (or your employee) on a business trip or to a business convention, you generally cannot deduct his or her travel expenses. Tax return Employee. Tax return   You can deduct the travel expenses of someone who goes with you if that person: Is your employee, Has a bona fide business purpose for the travel, and Would otherwise be allowed to deduct the travel expenses. Tax return Business associate. Tax return   If a business associate travels with you and meets the conditions in (2) and (3) above, you can deduct the travel expenses you have for that person. Tax return A business associate is someone with whom you could reasonably expect to engage or deal in the active conduct of your business. Tax return A business associate can be a current or prospective (likely to become) customer, client, supplier, employee, agent, partner, or professional advisor. Tax return Bona fide business purpose. Tax return   A bona fide business purpose exists if you can prove a real business purpose for the individual's presence. Tax return Incidental services, such as typing notes or assisting in entertaining customers, are not enough to make the expenses deductible. Tax return Example. Tax return Jerry drives to Chicago on business and takes his wife, Linda, with him. Tax return Linda is not Jerry's employee. Tax return Linda occasionally types notes, performs similar services, and accompanies Jerry to luncheons and dinners. Tax return The performance of these services does not establish that her presence on the trip is necessary to the conduct of Jerry's business. Tax return Her expenses are not deductible. Tax return Jerry pays $199 a day for a double room. Tax return A single room costs $149 a day. Tax return He can deduct the total cost of driving his car to and from Chicago, but only $149 a day for his hotel room. Tax return If he uses public transportation, he can deduct only his fare. Tax return Table 26-1. Tax return Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. Tax return IF you have expenses for. Tax return . Tax return . Tax return THEN you can deduct the cost of. Tax return . Tax return . Tax return transportation travel by airplane, train, bus, or car between your home and your business destination. Tax return If you were provided with a ticket or you are riding free as a result of a frequent traveler or similar program, your cost is zero. Tax return If you travel by ship, see Luxury Water Travel and Cruise ships (under Conventions) in Publication 463 for additional rules and limits. Tax return taxi, commuter bus, and airport limousine fares for these and other types of transportation that take you between: The airport or station and your hotel, and The hotel and the work location of your customers or clients, your business meeting place, or your temporary work location. Tax return baggage and shipping sending baggage and sample or display material between your regular and temporary work locations. Tax return car operating and maintaining your car when traveling away from home on business. Tax return You can deduct actual expenses or the standard mileage rate as well as business-related tolls and parking. Tax return If you rent a car while away from home on business, you can deduct only the business-use portion of the expenses. Tax return lodging and meals your lodging and meals if your business trip is overnight or long enough that you need to stop for sleep or rest to properly perform your duties. Tax return Meals include amounts spent for food, beverages, taxes, and related tips. Tax return See Meals and Incidental Expenses for additional rules and limits. Tax return cleaning dry cleaning and laundry. Tax return telephone business calls while on your business trip. Tax return This includes business communication by fax machine or other communication devices. Tax return tips tips you pay for any expenses in this chart. Tax return other other similar ordinary and necessary expenses related to your business travel. Tax return These expenses might include transportation to or from a business meal, public stenographer's fees, computer rental fees, and operating and maintaining a house trailer. Tax return Meals and Incidental Expenses You can deduct the cost of meals in either of the following situations. Tax return It is necessary for you to stop for substantial sleep or rest to properly perform your duties while traveling away from home on business. Tax return The meal is business-related entertainment. Tax return Business-related entertainment is discussed under Entertainment Expenses , later. Tax return The following discussion deals only with meals (and incidental expenses) that are not business-related entertainment. Tax return Lavish or extravagant. Tax return   You cannot deduct expenses for meals that are lavish or extravagant. Tax return An expense is not considered lavish or extravagant if it is reasonable based on the facts and circumstances. Tax return Expenses will not be disallowed merely because they are more than a fixed dollar amount or take place at deluxe restaurants, hotels, nightclubs, or resorts. Tax return 50% limit on meals. Tax return   You can figure your meal expenses using either of the following methods. Tax return Actual cost. Tax return The standard meal allowance. Tax return Both of these methods are explained below. Tax return But, regardless of the method you use, you generally can deduct only 50% of the unreimbursed cost of your meals. Tax return   If you are reimbursed for the cost of your meals, how you apply the 50% limit depends on whether your employer's reimbursement plan was accountable or nonaccountable. Tax return If you are not reimbursed, the 50% limit applies whether the unreimbursed meal expense is for business travel or business entertainment. Tax return The 50% limit is explained later under Entertainment Expenses . Tax return Accountable and nonaccountable plans are discussed later under Reimbursements . Tax return Actual cost. Tax return   You can use the actual cost of your meals to figure the amount of your expense before reimbursement and application of the 50% deduction limit. Tax return If you use this method, you must keep records of your actual cost. Tax return Standard meal allowance. Tax return   Generally, you can use the “standard meal allowance” method as an alternative to the actual cost method. Tax return It allows you to use a set amount for your daily meals and incidental expenses (M&IE), instead of keeping records of your actual costs. Tax return The set amount varies depending on where and when you travel. Tax return In this chapter, “standard meal allowance” refers to the federal rate for M&IE, discussed later under Amount of standard meal allowance . Tax return If you use the standard meal allowance, you still must keep records to prove the time, place, and business purpose of your travel. Tax return See Recordkeeping , later. Tax return Incidental expenses. Tax return   The term “incidental expenses” means fees and tips given to porters, baggage carriers, hotel staff, and staff on ships. Tax return Incidental expenses do not include expenses for laundry, cleaning and pressing of clothing, lodging taxes, costs of telegrams or telephone calls, transportation between places of lodging or business and places where meals are taken, or the mailing cost of filing travel vouchers and paying employer-sponsored charge card billings. Tax return Incidental expenses only method. Tax return   You can use an optional method (instead of actual cost) for deducting incidental expenses only. Tax return The amount of the deduction is $5 a day. Tax return You can use this method only if you did not pay or incur any meal expenses. Tax return You cannot use this method on any day that you use the standard meal allowance. Tax return    Federal employees should refer to the Federal Travel Regulations at  www. Tax return gsa. Tax return gov. Tax return Find “What GSA Offers” and click on “Regulations: FMR, FTR, & FAR” for Federal Travel Regulation (FTR) for changes affecting claims for reimbursement. Tax return 50% limit may apply. Tax return   If you use the standard meal allowance method for meal expenses and you are not reimbursed or you are reimbursed under a nonaccountable plan, you can generally deduct only 50% of the standard meal allowance. Tax return If you are reimbursed under an accountable plan and you are deducting amounts that are more than your reimbursements, you can deduct only 50% of the excess amount. Tax return The 50% limit is explained later under Entertainment Expenses . Tax return Accountable and nonaccountable plans are discussed later under Reimbursements . Tax return There is no optional standard lodging amount similar to the standard meal allowance. Tax return Your allowable lodging expense deduction is your actual cost. Tax return Who can use the standard meal allowance. Tax return   You can use the standard meal allowance whether you are an employee or self-employed, and whether or not you are reimbursed for your traveling expenses. Tax return   Use of the standard meal allowance for other travel. Tax return    You can use the standard meal allowance to figure your meal expenses when you travel in connection with investment and other income-producing property. Tax return You can also use it to figure your meal expenses when you travel for qualifying educational purposes. Tax return You cannot use the standard meal allowance to figure the cost of your meals when you travel for medical or charitable purposes. Tax return Amount of standard meal allowance. Tax return   The standard meal allowance is the federal M&IE rate. Tax return For travel in 2013, the daily rate for most small localities in the United States is $46. Tax return   Most major cities and many other localities in the United States are designated as high-cost areas, qualifying for higher standard meal allowances. Tax return You can find this information (organized by state) on the Internet at www. Tax return gsa. Tax return gov. Tax return Click on “Per Diem Rates,” then select “2013” for the period January 1, 2013 – September 30, 2013, and select “2014” for the period October 1, 2013 – December 31, 2013. Tax return However, you can apply the rates in effect before October 1, 2013, for expenses of all travel within the United States for 2013 instead of the updated rates. Tax return You must consistently use either the rates for the first 9 months for all of 2013 or the updated rates for the period of October 1, 2013, through December 31, 2013. Tax return   If you travel to more than one location in one day, use the rate in effect for the area where you stop for sleep or rest. Tax return If you work in the transportation industry, however, see Special rate for transportation workers , later. Tax return Standard meal allowance for areas outside the continental United States. Tax return    The standard meal allowance rates above do not apply to travel in Alaska, Hawaii, or any other location outside the continental United States. Tax return The Department of Defense establishes per diem rates for Alaska, Hawaii, Puerto Rico, American Samoa, Guam, Midway, the Northern Mariana Islands, the U. Tax return S. Tax return Virgin Islands, Wake Island, and other non-foreign areas outside the continental United States. Tax return The Department of State establishes per diem rates for all other foreign areas. Tax return    You can access per diem rates for non-foreign areas outside the continental United States at: www. Tax return defensetravel. Tax return dod. Tax return mil/site/perdiemCalc. Tax return cfm. Tax return You can access all other foreign per diem rates at www. Tax return state. Tax return gov/travel/. Tax return Click on “Travel Per Diem Allowances for Foreign Areas” under “Foreign Per Diem Rates,” to obtain the latest foreign per diem rates. Tax return Special rate for transportation workers. Tax return   You can use a special standard meal allowance if you work in the transportation industry. Tax return You are in the transportation industry if your work: Directly involves moving people or goods by airplane, barge, bus, ship, train, or truck, and Regularly requires you to travel away from home and, during any single trip, usually involves travel to areas eligible for different standard meal allowance rates. Tax return If this applies to you, you can claim a standard daily meal allowance of $59 ($65 for travel outside the continental United States). Tax return   Using the special rate for transportation workers eliminates the need for you to determine the standard meal allowance for every area where you stop for sleep or rest. Tax return If you choose to use the special rate for any trip, you must use the special rate (and not use the regular standard meal allowance rates) for all trips you take that year. Tax return Travel for days you depart and return. Tax return   For both the day you depart for and the day you return from a business trip, you must prorate the standard meal allowance (figure a reduced amount for each day). Tax return You can do so by one of two methods. Tax return Method 1: You can claim 3/4 of the standard meal allowance. Tax return Method 2: You can prorate using any method that you consistently apply and that is in accordance with reasonable business practice. Tax return Example. Tax return Jen is employed in New Orleans as a convention planner. Tax return In March, her employer sent her on a 3-day trip to Washington, DC, to attend a planning seminar. Tax return She left her home in New Orleans at 10 a. Tax return m. Tax return on Wednesday and arrived in Washington, DC, at 5:30 p. Tax return m. Tax return After spending two nights there, she flew back to New Orleans on Friday and arrived back home at 8:00 p. Tax return m. Tax return Jen's employer gave her a flat amount to cover her expenses and included it with her wages. Tax return Under Method 1, Jen can claim 2½ days of the standard meal allowance for Washington, DC: 3/4 of the daily rate for Wednesday and Friday (the days she departed and returned), and the full daily rate for Thursday. Tax return Under Method 2, Jen could also use any method that she applies consistently and that is in accordance with reasonable business practice. Tax return For example, she could claim 3 days of the standard meal allowance even though a federal employee would have to use Method 1 and be limited to only 2½ days. Tax return Travel in the United States The following discussion applies to travel in the United States. Tax return For this purpose, the United States includes only the 50 states and the District of Columbia. Tax return The treatment of your travel expenses depends on how much of your trip was business related and on how much of your trip occurred within the United States. Tax return See Part of Trip Outside the United States , later. Tax return Trip Primarily for Business You can deduct all your travel expenses if your trip was entirely business related. Tax return If your trip was primarily for business and, while at your business destination, you extended your stay for a vacation, made a personal side trip, or had other personal activities, you can deduct your business-related travel expenses. Tax return These expenses include the travel costs of getting to and from your business destination and any business-related expenses at your business destination. Tax return Example. Tax return You work in Atlanta and take a business trip to New Orleans in May. Tax return On your way home, you stop in Mobile to visit your parents. Tax return You spend $1,996 for the 9 days you are away from home for travel, meals, lodging, and other travel expenses. Tax return If you had not stopped in Mobile, you would have been gone only 6 days, and your total cost would have been $1,696. Tax return You can deduct $1,696 for your trip, including the cost of round-trip transportation to and from New Orleans. Tax return The deduction for your meals is subject to the 50% limit on meals mentioned earlier. Tax return Trip Primarily for Personal Reasons If your trip was primarily for personal reasons, such as a vacation, the entire cost of the trip is a nondeductible personal expense. Tax return However, you can deduct any expenses you have while at your destination that are directly related to your business. Tax return A trip to a resort or on a cruise ship may be a vacation even if the promoter advertises that it is primarily for business. Tax return The scheduling of incidental business activities during a trip, such as viewing videotapes or attending lectures dealing with general subjects, will not change what is really a vacation into a business trip. Tax return Part of Trip Outside the United States If part of your trip is outside the United States, use the rules described later under Travel Outside the United States for that part of the trip. Tax return For the part of your trip that is inside the United States, use the rules for travel in the United States. Tax return Travel outside the United States does not include travel from one point in the United States to another point in the United States. Tax return The following discussion can help you determine whether your trip was entirely within the United States. Tax return Public transportation. Tax return   If you travel by public transportation, any place in the United States where that vehicle makes a scheduled stop is a point in the United States. Tax return Once the vehicle leaves the last scheduled stop in the United States on its way to a point outside the United States, you apply the rules under Travel Outside the United States . Tax return Example. Tax return You fly from New York to Puerto Rico with a scheduled stop in Miami. Tax return You return to New York nonstop. Tax return The flight from New York to Miami is in the United States, so only the flight from Miami to Puerto Rico is outside the United States. Tax return Because there are no scheduled stops between Puerto Rico and New York, all of the return trip is outside the United States. Tax return Private car. Tax return   Travel by private car in the United States is travel between points in the United States, even when you are on your way to a destination outside the United States. Tax return Example. Tax return You travel by car from Denver to Mexico City and return. Tax return Your travel from Denver to the border and from the border back to Denver is travel in the United States, and the rules in this section apply. Tax return The rules under Travel Outside the United States apply to your trip from the border to Mexico City and back to the border. Tax return Travel Outside the United States If any part of your business travel is outside the United States, some of your deductions for the cost of getting to and from your destination may be limited. Tax return For this purpose, the United States includes only the 50 states and the District of Columbia. Tax return How much of your travel expenses you can deduct depends in part upon how much of your trip outside the United States was business related. Tax return See chapter 1 of Publication 463 for information on luxury water travel. Tax return Travel Entirely for Business or Considered Entirely for Business You can deduct all your travel expenses of getting to and from your business destination if your trip is entirely for business or considered entirely for business. Tax return Travel entirely for business. Tax return   If you travel outside the United States and you spend the entire time on business activities, you can deduct all of your travel expenses. Tax return Travel considered entirely for business. Tax return   Even if you did not spend your entire time on business activities, your trip is considered entirely for business if you meet at least one of the following four exceptions. Tax return Exception 1 - No substantial control. Tax return   Your trip is considered entirely for business if you did not have substantial control over arranging the trip. Tax return The fact that you control the timing of your trip does not, by itself, mean that you have substantial control over arranging your trip. Tax return   You do not have substantial control over your trip if you: Are an employee who was reimbursed or paid a travel expense allowance, Are not related to your employer, and Are not a managing executive. Tax return    “Related to your employer” is defined later in this chapter under Per Diem and Car Allowances . Tax return   A “managing executive” is an employee who has the authority and responsibility, without being subject to the veto of another, to decide on the need for the business travel. Tax return    A self-employed person generally has substantial control over arranging business trips. Tax return Exception 2 - Outside United States no more than a week. Tax return   Your trip is considered entirely for business if you were outside the United States for a week or less, combining business and nonbusiness activities. Tax return One week means 7 consecutive days. Tax return In counting the days, do not count the day you leave the United States, but do count the day you return to the United States. Tax return Exception 3 - Less than 25% of time on personal activities. Tax return   Your trip is considered entirely for business if: You were outside the United States for more than a week, and You spent less than 25% of the total time you were outside the United States on nonbusiness activities. Tax return For this purpose, count both the day your trip began and the day it ended. Tax return Exception 4 - Vacation not a major consideration. Tax return   Your trip is considered entirely for business if you can establish that a personal vacation was not a major consideration, even if you have substantial control over arranging the trip. Tax return Travel Primarily for Business If you travel outside the United States primarily for business but spend some of your time on nonbusiness activities, you generally cannot deduct all of your travel expenses. Tax return You can only deduct the business portion of your cost of getting to and from your destination. Tax return You must allocate the costs between your business and nonbusiness activities to determine your deductible amount. Tax return These travel allocation rules are discussed in chapter 1 of Publication 463. Tax return You do not have to allocate your travel expense deduction if you meet one of the four exceptions listed earlier under Travel considered entirely for business. Tax return In those cases, you can deduct the total cost of getting to and from your destination. Tax return Travel Primarily for Personal Reasons If you travel outside the United States primarily for vacation or for investment purposes, the entire cost of the trip is a nondeductible personal expense. Tax return If you spend some time attending brief professional seminars or a continuing education program, you can deduct your registration fees and other expenses you have that are directly related to your business. Tax return Conventions You can deduct your travel expenses when you attend a convention if you can show that your attendance benefits your trade or business. Tax return You cannot deduct the travel expenses for your family. Tax return If the convention is for investment, political, social, or other purposes unrelated to your trade or business, you cannot deduct the expenses. Tax return Your appointment or election as a delegate does not, in itself, determine whether you can deduct travel expenses. Tax return You can deduct your travel expenses only if your attendance is connected to your own trade or business. Tax return Convention agenda. Tax return   The convention agenda or program generally shows the purpose of the convention. Tax return You can show your attendance at the convention benefits your trade or business by comparing the agenda with the official duties and responsibilities of your position. Tax return The agenda does not have to deal specifically with your official duties and responsibilities; it will be enough if the agenda is so related to your position that it shows your attendance was for business purposes. Tax return Conventions held outside the North American area. Tax return    See chapter 1 of Publication 463 for information on conventions held outside the North American area. Tax return Entertainment Expenses You may be able to deduct business-related entertainment expenses you have for entertaining a client, customer, or employee. Tax return You can deduct entertainment expenses only if they are both ordinary and necessary (defined earlier in the Introduction ) and meet one of the following tests. Tax return Directly-related test. Tax return Associated test. Tax return Both of these tests are explained in chapter 2 of Publication 463. Tax return The amount you can deduct for entertainment expenses may be limited. Tax return Generally, you can deduct only 50% of your unreimbursed entertainment expenses. Tax return This limit is discussed next. Tax return 50% Limit In general, you can deduct only 50% of your business-related meal and entertainment expenses. Tax return (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. Tax return See Individuals subject to “hours of service” limits , later. Tax return ) 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. Tax return Figure 26-A summarizes the general rules explained in this section. Tax return 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. Tax return Included expenses. Tax return   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. Tax return However, the cost of transportation to and from a business meal or a business-related entertainment activity is not subject to the 50% limit. Tax return Application of 50% limit. Tax return   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 in this section. Tax return   The 50% limit also applies to certain meal and entertainment expenses that are not business related. Tax return It applies to meal and entertainment expenses incurred for the production of income, including rental or royalty income. Tax return It also applies to the cost of meals included in deductible educational expenses. Tax return When to apply the 50% limit. Tax return   You apply the 50% limit after determining the amount that would otherwise qualify for a deduction. Tax return You first have to determine the amount of meal and entertainment expenses that would be deductible under the other rules discussed in this chapter. Tax return Example 1. Tax return You spend $200 for a business-related meal. Tax return If $110 of that amount is not allowable because it is lavish and extravagant, the remaining $90 is subject to the 50% limit. Tax return Your deduction cannot be more than $45 (. Tax return 50 × $90). Tax return Example 2. Tax return You purchase two tickets to a concert and give them to a client. Tax return You purchased the tickets through a ticket agent. Tax return You paid $200 for the two tickets, which had a face value of $80 each ($160 total). Tax return Your deduction cannot be more than $80 (. Tax return 50 × $160). Tax return Exceptions to the 50% Limit Generally, business-related meal and entertainment expenses are subject to the 50% limit. Tax return Figure 26-A can help you determine if the 50% limit applies to you. Tax return Your meal or entertainment expense is not subject to the 50% limit if the expense meets one of the following exceptions. Tax return Employee's reimbursed expenses. Tax return   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. Tax return Accountable plans are discussed later under Reimbursements . Tax return Individuals subject to “hours of service” limits. Tax return   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. Tax return The percentage is 80%. Tax return   Individuals subject to the Department of Transportation's “hours of service” limits include the following persons. Tax return Certain air transportation workers (such as pilots, crew, dispatchers, mechanics, and control tower operators) who are under Federal Aviation Administration regulations. Tax return Interstate truck operators and bus drivers who are under Department of Transportation regulations. Tax return Certain railroad employees (such as engineers, conductors, train crews, dispatchers, and control operations personnel) who are under Federal Railroad Administration regulations. Tax return Certain merchant mariners who are under Coast Guard regulations. Tax return Other exceptions. Tax return   There are also exceptions for the self-employed, advertising expenses, selling meals or entertainment, and charitable sports events. Tax return These are discussed in Publication 463. Tax return Figure 26-A. Tax return Does the 50% Limit Apply to Your Expenses? There are exceptions to these rules. Tax return See Exceptions to the 50% Limit . Tax return Please click here for the text description of the image. Tax return Entertainment expenses: 50% limit What Entertainment Expenses Are Deductible? This section explains different types of entertainment expenses you may be able to deduct. Tax return Entertainment. Tax return    Entertainment includes any activity generally considered to provide entertainment, amusement, or recreation. Tax return Examples include entertaining guests at nightclubs; at social, athletic, and sporting clubs; at theaters; at sporting events; or on hunting, fishing, vacation, and similar trips. Tax return A meal as a form of entertainment. Tax return   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. Tax return A meal expense includes the cost of food, beverages, taxes, and tips for the meal. Tax return To deduct an entertainment-related meal, you or your employee must be present when the food or beverages are provided. Tax return You cannot claim the cost of your meal both as an entertainment expense and as a travel expense. Tax return Separating costs. Tax return   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. Tax return You must have a reasonable basis for making this allocation. Tax return For example, you must allocate your expenses if a hotel includes entertainment in its lounge on the same bill with your room charge. Tax return Taking turns paying for meals or entertainment. Tax return   If a group of business acquaintances take turns picking up each others' meal or entertainment checks without regard to whether any business purposes are served, no member of the group can deduct any part of the expense. Tax return Lavish or extravagant expenses. Tax return   You cannot deduct expenses for entertainment that are lavish or extravagant. Tax return An expense is not considered lavish or extravagant if it is reasonable considering the facts and circumstances. Tax return 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. Tax return Trade association meetings. Tax return    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. Tax return These organizations include business leagues, chambers of commerce, real estate boards, trade associations, and professional associations. Tax return Entertainment tickets. Tax return   Generally, you cannot deduct more than the face value of an entertainment ticket, even if you paid a higher price. Tax return 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. Tax return What Entertainment Expenses Are Not Deductible? This section explains different types of entertainment expenses you generally may not be able to deduct. Tax return Club dues and membership fees. Tax return   You cannot deduct dues (including initiation fees) for membership in any club organized for: Business, Pleasure, Recreation, or Other social purpose. Tax return 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. Tax return   The purposes and activities of a club, not its name, will determine whether or not you can deduct the dues. Tax return 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. Tax return Entertainment facilities. Tax return   Generally, you cannot deduct any expense for the use of an entertainment facility. Tax return This includes expenses for depreciation and operating costs such as rent, utilities, maintenance, and protection. Tax return   An entertainment facility is any property you own, rent, or use for entertainment. Tax return 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. Tax return Out-of-pocket expenses. Tax return   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. Tax return These are not expenses for the use of an entertainment facility. Tax return However, these expenses are subject to the directly-related and associated tests and to the 50% Limit discussed earlier. Tax return Additional information. Tax return   For more information on entertainment expenses, including discussions of the directly-related and associated tests, see chapter 2 of Publication 463. Tax return Gift Expenses If you give gifts in the course of your trade or business, you can deduct all or part of the cost. Tax return This section explains the limits and rules for deducting the costs of gifts. Tax return $25 limit. Tax return   You can deduct no more than $25 for business gifts you give directly or indirectly to each person during your tax year. Tax return A gift to a company that is intended for the eventual personal use or benefit of a particular person or a limited class of people will be considered an indirect gift to that particular person or to the individuals within that class of people who receive the gift. Tax return   If you give a gift to a member of a customer's family, the gift is generally considered to be an indirect gift to the customer. Tax return This rule does not apply if you have a bona fide, independent business connection with that family member and the gift is not intended for the customer's eventual use or benefit. Tax return   If you and your spouse both give gifts, both of you are treated as one taxpayer. Tax return It does not matter whether you have separate businesses, are separately employed, or whether each of you has an independent connection with the recipient. Tax return If a partnership gives gifts, the partnership and the partners are treated as one taxpayer. Tax return Incidental costs. Tax return   Incidental costs, such as engraving on jewelry, or packaging, insuring, and mailing, are generally not included in determining the cost of a gift for purposes of the $25 limit. Tax return   A cost is incidental only if it does not add substantial value to the gift. Tax return For example, the cost of customary gift wrapping is an incidental cost. Tax return However, the purchase of an ornamental basket for packaging fruit is not an incidental cost if the value of the basket is substantial compared to the value of the fruit. Tax return Exceptions. Tax return   The following items are not considered gifts for purposes of the $25 limit. Tax return An item that costs $4 or less and: Has your name clearly and permanently imprinted on the gift, and Is one of a number of identical items you widely distribute. Tax return Examples include pens, desk sets, and plastic bags and cases. Tax return Signs, display racks, or other promotional material to be used on the business premises of the recipient. Tax return Gift or entertainment. Tax return   Any item that might be considered either a gift or entertainment generally will be considered entertainment. Tax return However, if you give a customer packaged food or beverages you intend the customer to use at a later date, treat it as a gift. Tax return    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. Tax return You can treat the cost of the tickets as either a gift expense or an entertainment expense, whichever is to your advantage. Tax return    If you go with the customer to the event, you must treat the cost of the tickets as an entertainment expense. Tax return You cannot choose, in this case, to treat the cost of the tickets as a gift expense. Tax return Transportation Expenses This section discusses expenses you can deduct for business transportation when you are not traveling away from home as defined earlier under Travel Expenses . Tax return These expenses include the cost of transportation by air, rail, bus, taxi, etc. Tax return , and the cost of driving and maintaining your car. Tax return Transportation expenses include the ordinary and necessary costs of all of the following. Tax return Getting from one workplace to another in the course of your business or profession when you are traveling within the area of your tax home. Tax return (Tax home is defined earlier under Travel Expenses . Tax return ) Visiting clients or customers. Tax return Going to a business meeting away from your regular workplace. Tax return Getting from your home to a temporary workplace when you have one or more regular places of work. Tax return These temporary workplaces can be either within the area of your tax home or outside that area. Tax return Transportation expenses do not include expenses you have while traveling away from home overnight. Tax return Those expenses are travel expenses, discussed earlier. Tax return However, if you use your car while traveling away from home overnight, use the rules in this section to figure your car expense deduction. Tax return See Car Expenses , later. Tax return Illustration of transportation expenses. Tax return    Figure 26-B illustrates the rules for when you can deduct transportation expenses when you have a regular or main job away from your home. Tax return You may want to refer to it when deciding whether you can deduct your transportation expenses. Tax return Daily transportation expenses you incur while traveling from home to one or more regular places of business are generally nondeductible commuting expenses. Tax return However, there are many exceptions for deducting transportation expenses, like whether your work location is temporary (inside or outside the metropolitan area), traveling for same trade or business, or if you have a home office. Tax return Temporary work location. Tax return   If you have one or more regular work locations away from your home and you commute to a temporary work location in the same trade or business, you can deduct the expenses of the daily round-trip transportation between your home and the temporary location, regardless of distance. Tax return   If your employment at a work location is realistically expected to last (and does in fact last) for 1 year or less, the employment is temporary unless there are facts and circumstances that would indicate otherwise. Tax return   If your employment at a work location is realistically expected to last for more than 1 year or if there is no realistic expectation that the employment will last for 1 year or less, the employment is not temporary, regardless of whether it actually lasts for more than 1 year. Tax return   If employment at a work location initially is realistically expected to last for 1 year or less, but at some later date the employment is realistically expected to last more than 1 year, that employment will be treated as temporary (unless there are facts and circumstances that would indicate otherwise) until your expectation changes. Tax return It will not be treated as temporary after the date you determine it will last more than 1 year. Tax return   If the temporary work location is beyond the general area of your regular place of work and you stay overnight, you are traveling away from home. Tax return You may have deductible travel expenses as discussed earlier in this chapter. Tax return No regular place of work. Tax return   If you have no regular place of work but ordinarily work in the metropolitan area where you live, you can deduct daily transportation costs between home and a temporary work site outside that metropolitan area. Tax return   Generally, a metropolitan area includes the area within the city limits and the suburbs that are considered part of that metropolitan area. Tax return   You cannot deduct daily transportation costs between your home and temporary work sites within your metropolitan area. Tax return These are nondeductible commuting expenses. Tax return Two places of work. Tax return   If you work at two places in one day, whether or not for the same employer, you can deduct the expense of getting from one workplace to the other. Tax return However, if for some personal reason you do not go directly from one location to the other, you cannot deduct more than the amount it would have cost you to go directly from the first location to the second. Tax return   Transportation expenses you have in going between home and a part-time job on a day off from your main job are commuting expenses. Tax return You cannot deduct them. Tax return Armed Forces reservists. Tax return   A meeting of an Armed Forces reserve unit is a second place of business if the meeting is held on a day on which you work at your regular job. Tax return You can deduct the expense of getting from one workplace to the other as just discussed under Two places of work , earlier. Tax return   You usually cannot deduct the expense if the reserve meeting is held on a day on which you do not work at your regular job. Tax return In this case, your transportation generally is a nondeductible commuting expense. Tax return However, you can deduct your transportation expenses if the location of the meeting is temporary and you have one or more regular places of work. Tax return   If you ordinarily work in a particular metropolitan area but not at any specific location and the reserve meeting is held at a temporary location outside that metropolitan area, you can deduct your transportation expenses. Tax return   If you travel away from home overnight to attend a guard or reserve meeting, you can deduct your travel expenses. Tax return These expenses are discussed earlier under Travel Expenses . Tax return   If you travel more than 100 miles away from home in connection with your performance of services as a member of the reserves, you may be able to deduct some of your reserve-related travel costs as an adjustment to income rather than as an itemized deduction. Tax return See Armed Forces reservists traveling more than 100 miles from home under Special Rules, later. Tax return Commuting expenses. Tax return   You cannot deduct the costs of taking a bus, trolley, subway, or taxi, or of driving a car between your home and your main or regular place of work. Tax return These costs are personal commuting expenses. Tax return You cannot deduct commuting expenses no matter how far your home is from your regular place of work. Tax return You cannot deduct commuting expenses even if you work during the commuting trip. Tax return Example. Tax return You sometimes use your cell phone to make business calls while commuting to and from work. Tax return Sometimes business associates ride with you to and from work, and you have a business discussion in the car. Tax return These activities do not change the trip from personal to business. Tax return You cannot deduct your commuting expenses. Tax return Parking fees. Tax return   Fees you pay to park your car at your place of business are nondeductible commuting expenses. Tax return You can, however, deduct business-related parking fees when visiting a customer or client. Tax return Advertising display on car. Tax return   Putting display material that advertises your business on your car does not change the use of your car from personal use to business use. Tax return If you use this car for commuting or other personal uses, you still cannot deduct your expenses for those uses. Tax return Car pools. Tax return   You cannot deduct the cost of using your car in a nonprofit car pool. Tax return Do not include payments you receive from the passengers in your income. Tax return These payments are considered reimbursements of your expenses. Tax return However, if you operate a car pool for a profit, you must include payments from passengers in your income. Tax return You can then deduct your car expenses (using the rules in this chapter). Tax return Hauling tools or instruments. Tax return   Hauling tools or instruments in your car while commuting to and from work does not make your car expenses deductible. Tax return However, you can deduct any additional costs you have for hauling tools or instruments (such as for renting a trailer you tow with your car). Tax return Union members' trips from a union hall. Tax return   If you get your work assignments at a union hall and then go to your place of work, the costs of getting from the union hall to your place of work are nondeductible commuting expenses. Tax return Although you need the union to get your work assignments, you are employed where you work, not where the union hall is located. Tax return Office in the home. Tax return   If you have an office in your home that qualifies as a principal place of business, you can deduct your daily transportation costs between your home and another work location in the same trade or business. Tax return (See chapter 28 for information on determining if your home office qualifies as a principal place of business. Tax return ) Figure 26-B. Tax return When Are Transportation Expenses Deductible? Most employees and self-employed persons can use this chart. Tax return (Do not use this chart if your home is your principal place of business. Tax return See Office in the home . Tax return ) Please click here for the text description of the image. Tax return Figure 26-B. Tax return Local Transportation Examples of deductible transportation. Tax return   The following examples show when you can deduct transportation expenses based on the location of your work and your home. Tax return Example 1. Tax return You regularly work in an office in the city where you live. Tax return Your employer sends you to a 1-week training session at a different office in the same city. Tax return You travel directly from your home to the training location and return each day. Tax return You can deduct the cost of your daily round-trip transportation between your home and the training location. Tax return Example 2. Tax return Your principal place of business is in your home. Tax return You can deduct the cost of round-trip transportation between your qualifying home office and your client's or customer's place of business. Tax return Example 3. Tax return You have no regular office, and you do not have an office in your home. Tax return In this case, the location of your first business contact inside the metropolitan area is considered your office. Tax return Transportation expenses between your home and this first contact are nondeductible commuting expenses. Tax return Transportation expenses between your last business contact and your home are also nondeductible commuting expenses. Tax return While you cannot deduct the costs of these first and last trips, you can deduct the costs of going from one client or customer to another. Tax return With no regular or home office, the costs of travel between two or more business contacts in a metropolitan area are deductible while the costs of travel between the home to (and from) business contacts are not deductible. Tax return Car Expenses If you use your car for business purposes, you may be able to deduct car expenses. Tax return You generally can use one of the two following methods to figure your deductible expenses. Tax return Standard mileage rate. Tax return Actual car expenses. Tax return If you use actual car expenses to figure your deduction for a car you lease, there are rules that affect the amount of your lease payments you can deduct. Tax return See Leasing a car under Actual Car Expenses, later. Tax return In this chapter, “car” includes a van, pickup, or panel truck. Tax return Rural mail carriers. Tax return   If you are a rural mail carrier, you may be able to treat the amount of qualified reimbursement you received as the amount of your allowable expense. Tax return Because the qualified reimbursement is treated as paid under an accountable plan, your employer should not include the amount of reimbursement in your income. Tax return   If your vehicle expenses are more than the amount of your reimbursement, you can deduct the unreimbursed expenses as an itemized deduction on Schedule A (Form 1040). Tax return You must complete Form 2106 and attach it to your Form 1040. Tax return   A “qualified reimbursement” is the reimbursement you receive that meets both of the following conditions. Tax return It is given as an equipment maintenance allowance (EMA) to employees of the U. Tax return S. Tax return Postal Service. Tax return It is at the rate contained in the 1991 collective bargaining agreement. Tax return Any later agreement cannot increase the qualified reimbursement amount by more than the rate of inflation. Tax return See your employer for information on your reimbursement. Tax return If you are a rural mail carrier and received a qualified reimbursement, you cannot use the standard mileage rate. Tax return Standard Mileage Rate You may be able to use the standard mileage rate to figure the deductible costs of operating your car for business purposes. Tax return For 2013, the standard mileage rate for business use is 56½ cents per mile. Tax return If you use the standard mileage rate for a year, you cannot deduct your actual car expenses for that year, but see Parking fees and tolls, later. Tax return You generally can use the standard mileage rate whether or not you are reimbursed and whether or not any reimbursement is more or less than the amount figured using the standard mileage rate. Tax return See Reimbursements under How To Report, later. Tax return Choosing the standard mileage rate. Tax return   If you want to use the standard mileage rate for a car you own, you must choose to use it in the first year the car is available for use in your business. Tax return Then in later years, you can choose to use either the standard mileage rate or actual expenses. Tax return   If you want to use the standard mileage rate for a car you lease, you must use it for the entire lease period. Tax return   You must make the choice to use the standard mileage rate by the due date (including extensions) of your return. Tax return You cannot revoke the choice. Tax return However, in a later year, you can switch from the standard mileage rate to the actual expenses method. Tax return If you change to the actual expenses method in a later year, but before your car is fully depreciated, you have to estimate the remaining useful life of the car and use straight line depreciation. Tax return Example. Tax return Larry is an employee who occasionally uses his own car for business purposes. Tax return He purchased the car in 2011, but he did not claim any unreimburse