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Where can i file state taxes free online 2. Where can i file state taxes free online   Entertainment Table of Contents Directly-Related Test Associated TestMeetings at conventions. Where can i file state taxes free online 50% LimitExceptions to the 50% Limit What Entertainment Expenses Are Deductible?A meal as a form of entertainment. Where can i file state taxes free online Deduction may depend on your type of business. Where can i file state taxes free online Exception for events that benefit charitable organizations. Where can i file state taxes free online Food and beverages in skybox seats. Where can i file state taxes free online What Entertainment Expenses Are Not Deductible?Out-of-pocket expenses. Where can i file state taxes free online You may be able to deduct business-related entertainment expenses you have for entertaining a client, customer, or employee. Where can i file state taxes free online The rules and definitions are summarized in Table 2-1 . Where can i file state taxes free online You can deduct entertainment expenses only if they are both ordinary and necessary and meet one of the following tests. Where can i file state taxes free online Directly-related test. Where can i file state taxes free online Associated test. Where can i file state taxes free online Both of these tests are explained later. Where can i file state taxes free online An ordinary expense is one that is common and accepted in your trade or business. Where can i file state taxes free online A necessary expense is one that is helpful and appropriate for your business. Where can i file state taxes free online An expense does not have to be required to be considered necessary. Where can i file state taxes free online The amount you can deduct for entertainment expenses may be limited. Where can i file state taxes free online Generally, you can deduct only 50% of your unreimbursed entertainment expenses. Where can i file state taxes free online This limit is discussed later under 50% Limit. Where can i file state taxes free online Directly-Related Test To meet the directly-related test for entertainment expenses (including entertainment-related meals), you must show that: The main purpose of the combined business and entertainment was the active conduct of business, You did engage in business with the person during the entertainment period, and You had more than a general expectation of getting income or some other specific business benefit at some future time. Where can i file state taxes free online Business is generally not considered to be the main purpose when business and entertainment are combined on hunting or fishing trips, or on yachts or other pleasure boats. Where can i file state taxes free online Even if you show that business was the main purpose, you generally cannot deduct the expenses for the use of an entertainment facility. Where can i file state taxes free online See Entertainment facilities under What Entertainment Expenses Are Not Deductible? later in this chapter. Where can i file state taxes free online You must consider all the facts, including the nature of the business transacted and the reasons for conducting business during the entertainment. Where can i file state taxes free online It is not necessary to devote more time to business than to entertainment. Where can i file state taxes free online However, if the business discussion is only incidental to the entertainment, the entertainment expenses do not meet the directly-related test. Where can i file state taxes free online Table 2-1. Where can i file state taxes free online When Are Entertainment Expenses Deductible? General rule You can deduct ordinary and necessary expenses to entertain a client, customer, or employee if the expenses meet the directly-related test or the associated test. Where can i file state taxes free online Definitions Entertainment includes any activity generally considered to provide entertainment, amusement, or recreation, and includes meals provided to a customer or client. Where can i file state taxes free online An ordinary expense is one that is common and accepted in your trade or business. Where can i file state taxes free online A necessary expense is one that is helpful and appropriate. Where can i file state taxes free online Tests to be met Directly-related test Entertainment took place in a clear business setting, or Main purpose of entertainment was the active conduct of business, and You did engage in business with the person during the entertainment period, and You had more than a general expectation of getting income or some other specific business benefit. Where can i file state taxes free online   Associated test Entertainment is associated with your trade or business, and Entertainment is directly before or after a substantial business discussion. Where can i file state taxes free online Other rules You cannot deduct the cost of your meal as an entertainment expense if you are claiming the meal as a travel expense. Where can i file state taxes free online You cannot deduct expenses that are lavish or extravagant under the circumstances. Where can i file state taxes free online You generally can deduct only 50% of your unreimbursed entertainment expenses (see 50% Limit ). Where can i file state taxes free online You do not have to show that business income or other business benefit actually resulted from each entertainment expense. Where can i file state taxes free online Clear business setting. Where can i file state taxes free online   If the entertainment takes place in a clear business setting and is for your business or work, the expenses are considered directly related to your business or work. Where can i file state taxes free online The following situations are examples of entertainment in a clear business setting. Where can i file state taxes free online Entertainment in a hospitality room at a convention where business goodwill is created through the display or discussion of business products. Where can i file state taxes free online Entertainment that is mainly a price rebate on the sale of your products (such as a restaurant owner providing an occasional free meal to a loyal customer). Where can i file state taxes free online Entertainment of a clear business nature occurring under circumstances where there is no meaningful personal or social relationship between you and the persons entertained. Where can i file state taxes free online An example is entertainment of business and civic leaders at the opening of a new hotel or play when the purpose is to get business publicity rather than to create or maintain the goodwill of the persons entertained. Where can i file state taxes free online Expenses not considered directly related. Where can i file state taxes free online   Entertainment expenses generally are not considered directly related if you are not there or in situations where there are substantial distractions that generally prevent you from actively conducting business. Where can i file state taxes free online The following are examples of situations where there are substantial distractions. Where can i file state taxes free online A meeting or discussion at a nightclub, theater, or sporting event. Where can i file state taxes free online A meeting or discussion during what is essentially a social gathering, such as a cocktail party. Where can i file state taxes free online A meeting with a group that includes persons who are not business associates at places such as cocktail lounges, country clubs, golf clubs, athletic clubs, or vacation resorts. Where can i file state taxes free online Associated Test Even if your expenses do not meet the directly-related test, they may meet the associated test. Where can i file state taxes free online To meet the associated test for entertainment expenses (including entertainment-related meals), you must show that the entertainment is: Associated with the active conduct of your trade or business, and Directly before or after a substantial business discussion (defined later). Where can i file state taxes free online Associated with trade or business. Where can i file state taxes free online   Generally, an expense is associated with the active conduct of your trade or business if you can show that you had a clear business purpose for having the expense. Where can i file state taxes free online The purpose may be to get new business or to encourage the continuation of an existing business relationship. Where can i file state taxes free online Substantial business discussion. Where can i file state taxes free online   Whether a business discussion is substantial depends on the facts of each case. Where can i file state taxes free online A business discussion will not be considered substantial unless you can show that you actively engaged in the discussion, meeting, negotiation, or other business transaction to get income or some other specific business benefit. Where can i file state taxes free online   The meeting does not have to be for any specified length of time, but you must show that the business discussion was substantial in relation to the meal or entertainment. Where can i file state taxes free online It is not necessary that you devote more time to business than to entertainment. Where can i file state taxes free online You do not have to discuss business during the meal or entertainment. Where can i file state taxes free online Meetings at conventions. Where can i file state taxes free online   You are considered to have a substantial business discussion if you attend meetings at a convention or similar event, or at a trade or business meeting sponsored and conducted by a business or professional organization. Where can i file state taxes free online However, your reason for attending the convention or meeting must be to further your trade or business. Where can i file state taxes free online The organization that sponsors the convention or meeting must schedule a program of business activities that is the main activity of the convention or meeting. Where can i file state taxes free online Directly before or after business discussion. Where can i file state taxes free online   If the entertainment is held on the same day as the business discussion, it is considered to be held directly before or after the business discussion. Where can i file state taxes free online   If the entertainment and the business discussion are not held on the same day, you must consider the facts of each case to see if the associated test is met. Where can i file state taxes free online Among the facts to consider are the place, date, and duration of the business discussion. Where can i file state taxes free online If you or your business associates are from out of town, you must also consider the dates of arrival and departure, and the reasons the entertainment and the discussion did not take place on the same day. Where can i file state taxes free online Example. Where can i file state taxes free online A group of business associates comes from out of town to your place of business to hold a substantial business discussion. Where can i file state taxes free online If you entertain those business guests on the evening before the business discussion, or on the evening of the day following the business discussion, the entertainment generally is considered to be held directly before or after the discussion. Where can i file state taxes free online The expense meets the associated test. Where can i file state taxes free online 50% Limit In general, you can deduct only 50% of your business-related meal and entertainment expenses. Where can i file state taxes free online (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. Where can i file state taxes free online See Individuals subject to “hours of service” limits , later. Where can i file state taxes free online ) 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. Where can i file state taxes free online Figure A summarizes the general rules explained in this section. Where can i file state taxes free online 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. Where can i file state taxes free online Included expenses. Where can i file state taxes free online   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. Where can i file state taxes free online However, the cost of transportation to and from a business meal or a business-related entertainment activity is not subject to the 50% limit. Where can i file state taxes free online Figure A. Where can i file state taxes free online Does the 50% Limit Apply to Your Expenses? There are exceptions to these rules. Where can i file state taxes free online See Exceptions to the 50% Limit . Where can i file state taxes free online Please click here for the text description of the image. Where can i file state taxes free online Figure A. Where can i file state taxes free online Does the 50% limit apply to Your Expenses?TAs for Figure A are: Notice 87-23; Form 2106 instructions Application of 50% limit. Where can i file state taxes free online   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. Where can i file state taxes free online   The 50% limit also applies to certain meal and entertainment expenses that are not business related. Where can i file state taxes free online It applies to meal and entertainment expenses you have for the production of income, including rental or royalty income. Where can i file state taxes free online It also applies to the cost of meals included in deductible educational expenses. Where can i file state taxes free online When to apply the 50% limit. Where can i file state taxes free online   You apply the 50% limit after determining the amount that would otherwise qualify for a deduction. Where can i file state taxes free online You first have to determine the amount of meal and entertainment expenses that would be deductible under the other rules discussed in this publication. Where can i file state taxes free online Example 1. Where can i file state taxes free online You spend $200 for a business-related meal. Where can i file state taxes free online If $110 of that amount is not allowable because it is lavish and extravagant, the remaining $90 is subject to the 50% limit. Where can i file state taxes free online Your deduction cannot be more than $45 (50% × $90). Where can i file state taxes free online Example 2. Where can i file state taxes free online You purchase two tickets to a concert and give them to a client. Where can i file state taxes free online You purchased the tickets through a ticket agent. Where can i file state taxes free online You paid $200 for the two tickets, which had a face value of $80 each ($160 total). Where can i file state taxes free online Your deduction cannot be more than $80 (50% × $160). Where can i file state taxes free online Exceptions to the 50% Limit Generally, business-related meal and entertainment expenses are subject to the 50% limit. Where can i file state taxes free online Figure A can help you determine if the 50% limit applies to you. Where can i file state taxes free online Expenses not subject to 50% limit. Where can i file state taxes free online   Your meal or entertainment expense is not subject to the 50% limit if the expense meets one of the following exceptions. Where can i file state taxes free online 1 - Employee's reimbursed expenses. Where can i file state taxes free online   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. Where can i file state taxes free online Accountable plans are discussed in chapter 6. Where can i file state taxes free online 2 - Self-employed. Where can i file state taxes free online   If you are self-employed, your deductible meal and entertainment expenses are not subject to the 50% limit if all of the following requirements are met. Where can i file state taxes free online You have these expenses as an independent contractor. Where can i file state taxes free online Your customer or client reimburses you or gives you an allowance for these expenses in connection with services you perform. Where can i file state taxes free online You provide adequate records of these expenses to your customer or client. Where can i file state taxes free online (See chapter 5 . Where can i file state taxes free online )   In this case, your client or customer is subject to the 50% limit on the expenses. Where can i file state taxes free online Example. Where can i file state taxes free online You are a self-employed attorney who adequately accounts for meal and entertainment expenses to a client who reimburses you for these expenses. Where can i file state taxes free online You are not subject to the directly-related or associated test, nor are you subject to the 50% limit. Where can i file state taxes free online If the client can deduct the expenses, the client is subject to the 50% limit. Where can i file state taxes free online If you (as an independent contractor) have expenses for meals and entertainment related to providing services for a client but do not adequately account for and seek reimbursement from the client for those expenses, you are subject to the directly-related or associated test and to the 50% limit. Where can i file state taxes free online 3 - Advertising expenses. Where can i file state taxes free online   You are not subject to the 50% limit if you provide meals, entertainment, or recreational facilities to the general public as a means of advertising or promoting goodwill in the community. Where can i file state taxes free online For example, neither the expense of sponsoring a television or radio show nor the expense of distributing free food and beverages to the general public is subject to the 50% limit. Where can i file state taxes free online 4 - Sale of meals or entertainment. Where can i file state taxes free online   You are not subject to the 50% limit if you actually sell meals, entertainment, goods and services, or use of facilities to the public. Where can i file state taxes free online For example, if you run a nightclub, your expense for the entertainment you furnish to your customers, such as a floor show, is not subject to the 50% limit. Where can i file state taxes free online 5 - Charitable sports event. Where can i file state taxes free online   You are not subject to the 50% limit if you pay for a package deal that includes a ticket to a qualified charitable sports event. Where can i file state taxes free online For the conditions the sports event must meet, see Exception for events that benefit charitable organizations under What Entertainment Expenses Are Deductible?, later. Where can i file state taxes free online Individuals subject to “hours of service” limits. Where can i file state taxes free online   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. Where can i file state taxes free online The percentage is 80%. Where can i file state taxes free online   Individuals subject to the Department of Transportation's “hours of service” limits include the following persons. Where can i file state taxes free online Certain air transportation workers (such as pilots, crew, dispatchers, mechanics, and control tower operators) who are under Federal Aviation Administration regulations. Where can i file state taxes free online Interstate truck operators and bus drivers who are under Department of Transportation regulations. Where can i file state taxes free online Certain railroad employees (such as engineers, conductors, train crews, dispatchers, and control operations personnel) who are under Federal Railroad Administration regulations. Where can i file state taxes free online Certain merchant mariners who are under Coast Guard regulations. Where can i file state taxes free online What Entertainment Expenses Are Deductible? This section explains different types of entertainment expenses you may be able to deduct. Where can i file state taxes free online Entertainment. Where can i file state taxes free online   Entertainment includes any activity generally considered to provide entertainment, amusement, or recreation. Where can i file state taxes free online Examples include entertaining guests at nightclubs; at social, athletic, and sporting clubs; at theaters; at sporting events; on yachts; or on hunting, fishing, vacation, and similar trips. Where can i file state taxes free online   Entertainment also may include meeting personal, living, or family needs of individuals, such as providing meals, a hotel suite, or a car to customers or their families. Where can i file state taxes free online A meal as a form of entertainment. Where can i file state taxes free online   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. Where can i file state taxes free online A meal expense includes the cost of food, beverages, taxes, and tips for the meal. Where can i file state taxes free online To deduct an entertainment-related meal, you or your employee must be present when the food or beverages are provided. Where can i file state taxes free online    You cannot claim the cost of your meal both as an entertainment expense and as a travel expense. Where can i file state taxes free online    Meals sold in the normal course of your business are not considered entertainment. Where can i file state taxes free online Deduction may depend on your type of business. Where can i file state taxes free online   Your kind of business may determine if a particular activity is considered entertainment. Where can i file state taxes free online For example, if you are a dress designer and have a fashion show to introduce your new designs to store buyers, the show generally is not considered entertainment. Where can i file state taxes free online This is because fashion shows are typical in your business. Where can i file state taxes free online But, if you are an appliance distributor and hold a fashion show for the spouses of your retailers, the show generally is considered entertainment. Where can i file state taxes free online Separating costs. Where can i file state taxes free online   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. Where can i file state taxes free online You must have a reasonable basis for making this allocation. Where can i file state taxes free online For example, you must allocate your expenses if a hotel includes entertainment in its lounge on the same bill with your room charge. Where can i file state taxes free online Taking turns paying for meals or entertainment. Where can i file state taxes free online   If a group of business acquaintances takes turns picking up each others' meal or entertainment checks primarily for personal reasons, without regard to whether any business purposes are served, no member of the group can deduct any part of the expense. Where can i file state taxes free online Lavish or extravagant expenses. Where can i file state taxes free online   You cannot deduct expenses for entertainment that are lavish or extravagant. Where can i file state taxes free online An expense is not considered lavish or extravagant if it is reasonable considering the facts and circumstances. Where can i file state taxes free online 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. Where can i file state taxes free online Allocating between business and nonbusiness. Where can i file state taxes free online   If you entertain business and nonbusiness individuals at the same event, you must divide your entertainment expenses between business and nonbusiness. Where can i file state taxes free online You can deduct only the business part. Where can i file state taxes free online If you cannot establish the part of the expense for each person participating, allocate the expense to each participant on a pro rata basis. Where can i file state taxes free online Example. Where can i file state taxes free online You entertain a group of individuals that includes yourself, three business prospects, and seven social guests. Where can i file state taxes free online Only 4/11 of the expense qualifies as a business entertainment expense. Where can i file state taxes free online You cannot deduct the expenses for the seven social guests because those costs are nonbusiness expenses. Where can i file state taxes free online Trade association meetings. Where can i file state taxes free online   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. Where can i file state taxes free online These organizations include business leagues, chambers of commerce, real estate boards, trade associations, and professional associations. Where can i file state taxes free online Entertainment tickets. Where can i file state taxes free online   Generally, you cannot deduct more than the face value of an entertainment ticket, even if you paid a higher price. Where can i file state taxes free online 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. Where can i file state taxes free online Exception for events that benefit charitable organizations. Where can i file state taxes free online   Different rules apply when the cost of a ticket to a sports event benefits a charitable organization. Where can i file state taxes free online You can take into account the full cost you pay for the ticket, even if it is more than the face value, if all of the following conditions apply. Where can i file state taxes free online The event's main purpose is to benefit a qualified charitable organization. Where can i file state taxes free online The entire net proceeds go to the charity. Where can i file state taxes free online The event uses volunteers to perform substantially all the event's work. Where can i file state taxes free online    The 50% limit on entertainment does not apply to any expense for a package deal that includes a ticket to such a charitable sports event. Where can i file state taxes free online Example 1. Where can i file state taxes free online You purchase tickets to a golf tournament organized by the local volunteer fire company. Where can i file state taxes free online All net proceeds will be used to buy new fire equipment. Where can i file state taxes free online The volunteers will run the tournament. Where can i file state taxes free online You can deduct the entire cost of the tickets as a business expense if they otherwise qualify as an entertainment expense. Where can i file state taxes free online Example 2. Where can i file state taxes free online You purchase tickets to a college football game through a ticket broker. Where can i file state taxes free online After having a business discussion, you take a client to the game. Where can i file state taxes free online Net proceeds from the game go to colleges that qualify as charitable organizations. Where can i file state taxes free online However, since the colleges also pay individuals to perform services, such as coaching and recruiting, you can only use the face value of the tickets in determining your business deduction. Where can i file state taxes free online Skyboxes and other private luxury boxes. Where can i file state taxes free online   If you rent a skybox or other private luxury box for more than one event at the same sports arena, you generally cannot deduct more than the price of a nonluxury box seat ticket. Where can i file state taxes free online   To determine whether a skybox has been rented for more than one event, count each game or other performance as one event. Where can i file state taxes free online For example, renting a skybox for a series of playoff games is considered renting it for more than one event. Where can i file state taxes free online All skyboxes you rent in the same arena, along with any rentals by related parties, are considered in making this determination. Where can i file state taxes free online   Related parties include: Family members (spouses, ancestors, and lineal descendants), Parties who have made a reciprocal arrangement involving the sharing of skyboxes, Related corporations, A partnership and its principal partners, and A corporation and a partnership with common ownership. Where can i file state taxes free online Example. Where can i file state taxes free online You pay $3,000 to rent a 10-seat skybox at Team Stadium for three baseball games. Where can i file state taxes free online The cost of regular nonluxury box seats at each event is $30 a seat. Where can i file state taxes free online You can deduct (subject to the 50% limit) $900 ((10 seats × $30 each) × 3 events). Where can i file state taxes free online Food and beverages in skybox seats. Where can i file state taxes free online   If expenses for food and beverages are separately stated, you can deduct these expenses in addition to the amounts allowable for the skybox, subject to the requirements and limits that apply. Where can i file state taxes free online The amounts separately stated for food and beverages must be reasonable. Where can i file state taxes free online You cannot inflate the charges for food and beverages to avoid the limited deduction for skybox rentals. Where can i file state taxes free online What Entertainment Expenses Are Not Deductible? This section explains different types of entertainment expenses you generally may not be able to deduct. Where can i file state taxes free online Club dues and membership fees. Where can i file state taxes free online   You cannot deduct dues (including initiation fees) for membership in any club organized for: Business, Pleasure, Recreation, or Other social purpose. Where can i file state taxes free online This rule applies to any membership organization if one of its principal purposes is either: To conduct entertainment activities for members or their guests, or To provide members or their guests with access to entertainment facilities, discussed later. Where can i file state taxes free online   The purposes and activities of a club, not its name, will determine whether or not you can deduct the dues. Where can i file state taxes free online 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. Where can i file state taxes free online Entertainment facilities. Where can i file state taxes free online   Generally, you cannot deduct any expense for the use of an entertainment facility. Where can i file state taxes free online This includes expenses for depreciation and operating costs such as rent, utilities, maintenance, and protection. Where can i file state taxes free online   An entertainment facility is any property you own, rent, or use for entertainment. Where can i file state taxes free online 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. Where can i file state taxes free online Out-of-pocket expenses. Where can i file state taxes free online   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. Where can i file state taxes free online These are not expenses for the use of an entertainment facility. Where can i file state taxes free online However, these expenses are subject to the directly-related and associated tests and to the 50% limit , all discussed earlier. Where can i file state taxes free online Expenses for spouses. Where can i file state taxes free online   You generally cannot deduct the cost of entertainment for your spouse or for the spouse of a customer. Where can i file state taxes free online However, you can deduct these costs if you can show you had a clear business purpose, rather than a personal or social purpose, for providing the entertainment. Where can i file state taxes free online Example. Where can i file state taxes free online You entertain a customer. Where can i file state taxes free online The cost is an ordinary and necessary business expense and is allowed under the entertainment rules. Where can i file state taxes free online The customer's spouse joins you because it is impractical to entertain the customer without the spouse. Where can i file state taxes free online You can deduct the cost of entertaining the customer's spouse. Where can i file state taxes free online If your spouse joins the party because the customer's spouse is present, the cost of the entertainment for your spouse is also deductible. Where can i file state taxes free online Gift or entertainment. Where can i file state taxes free online   Any item that might be considered either a gift or entertainment generally will be considered entertainment. Where can i file state taxes free online However, if you give a customer packaged food or beverages that you intend the customer to use at a later date, treat it as a gift. Where can i file state taxes free online   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. Where can i file state taxes free online You can treat the tickets as either a gift or entertainment, whichever is to your advantage. Where can i file state taxes free online   You can change your treatment of the tickets at a later date by filing an amended return. Where can i file state taxes free online Generally, an amended return must be filed within 3 years from the date the original return was filed or within 2 years from the time the tax was paid, whichever is later. Where can i file state taxes free online   If you go with the customer to the event, you must treat the cost of the tickets as an entertainment expense. Where can i file state taxes free online You cannot choose, in this case, to treat the tickets as a gift. Where can i file state taxes free online Prev  Up  Next   Home   More Online Publications
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2014 Refunds Ahead of Last Year

 

IR-2014-23, March 6, 2014

WASHINGTON — By the end of February, more than 48 million tax refunds had been issued the IRS today announced – an increase of 5.6 percent compared to the same time last year. As of Feb. 28, the average refund this year is $3,034, up 3 percent compared to the average refund amount for the same time last year. Almost 88 percent of refunds to date have been directly deposited into the accounts of taxpayers, saving them time and a trip to the bank.

The number of returns filed electronically is up slightly from the same time last year however, the number of taxpayers filing from home computers is up 7.5 percent.

At the end of the fourth week of the filing season, the IRS had received almost 40 percent of the returns it expects to receive during 2014.

 

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2014 FILING SEASON STATISTICS

Cumulative statistics comparing 3/01/13 and 2/28/14

Individual Income Tax Returns:

2013

2014

% Change

Total Receipts

58,044,000

58,883,000

1.4

Total Processed

51,778,000

57,410,000

10.9

 

 

 

 

E-filing Receipts:

 

 

 

TOTAL           

53,612,000

54,942,000

2.5

Tax Professionals

30,466,000

30,053,000

-1.4

Self-prepared

23,146,000

24,889,000

7.5

 

 

 

 

Web Usage:

 

 

 

Visits to IRS.gov

180,140,998

165,204,642

-8.3

 

 

 

 

Total Refunds:

 

 

 

Number

45,862,000

48,429,000

5.6

Amount

$135.025

Billion

$146.918

Billion

8.8

Average refund

$2,944

$3,034

3.0

 

 

 

 

Direct Deposit Refunds:

 

 

 

Number

41,137,000

42,380,000

3.0

Amount

$126.032

Billion

$131.203

Billion

4.1

Average refund

$3,054

$3,096

1.1

 

Page Last Reviewed or Updated: 06-Mar-2014

The Where Can I File State Taxes Free Online

Where can i file state taxes free online Publication 946 - Introductory Material Table of Contents What's New for 2013 What's New for 2014 Reminders IntroductionOrdering forms and publications. Where can i file state taxes free online Tax questions. Where can i file state taxes free online What's New for 2013 Increased section 179 deduction dollar limits. Where can i file state taxes free online  The maximum amount you can elect to deduct for most section 179 property you placed in service in 2013 is $500,000 ($535,000 for qualified enterprise zone property). Where can i file state taxes free online This limit is reduced by the amount by which the cost of the property placed in service during the tax year exceeds $2,000,000. Where can i file state taxes free online See Dollar Limits under How Much Can You Deduct in chapter 2. Where can i file state taxes free online Depreciation limits on business vehicles. Where can i file state taxes free online  The total section 179 deduction and depreciation you can deduct for a passenger automobile (that is not a truck or van) you use in your business and first placed in service in 2013 is $3,160, if the special depreciation allowance does not apply. Where can i file state taxes free online The maximum deduction you can take for a truck or van you use in your business and first placed in service in 2013 is $3,360, if the special depreciation allowance does not apply. Where can i file state taxes free online See Maximum Depreciation Deduction in chapter 5. Where can i file state taxes free online Special allowance for qualified second generation biofuel plant property. Where can i file state taxes free online . Where can i file state taxes free online  For tax years ending after December 31, 2012, you may be able to take a 50% special depreciation allowance for qualified second generation biofuel plant property placed in service after January 2, 2013, and before January 1, 2014. Where can i file state taxes free online Election to accelerate minimum tax credits for round 3 extension property. Where can i file state taxes free online . Where can i file state taxes free online  For tax years ending after December 31, 2012, a corporation can elect to claim pre-2006 unused minimum tax credits in lieu of the special depreciation allowance for round 3 extension property. Where can i file state taxes free online What's New for 2014 Expiration of the increased section 179 deduction limits and expanded definition of section 179 property. Where can i file state taxes free online  For tax years beginning after 2013, the increased section 179 expense deduction limit and threshold amount before reduction in limitation will no longer apply. Where can i file state taxes free online Also, the definition of section 179 property will no longer include certain qualified real property. Where can i file state taxes free online Expiration of the 7-year recovery period for motor sports entertainment complexes. Where can i file state taxes free online  Qualified motor sports entertainment complex property placed in service after December 31, 2013, will not be treated as 7-year property under MACRS. Where can i file state taxes free online Expiration of the 15-year recovery period for qualified leasehold improvement, restaurant, and retail improvement properties. Where can i file state taxes free online  Qualified leasehold improvement property, qualified restaurant property, and qualified retail improvement property placed in service after December 31, 2013, will not be treated as 15-year property under MACRS. Where can i file state taxes free online Expiration of the accelerated depreciation for qualified Indian reservation property. Where can i file state taxes free online  The accelerated depreciation of property on an Indian Reservation will not apply to property placed in service after December 31, 2013. Where can i file state taxes free online Expiration of the 3-year recovery period for certain race horses. Where can i file state taxes free online  The 3-year recovery period for race horses two years old or younger will expire for such horses placed in service after December 31, 2013. Where can i file state taxes free online Reminders Photographs of missing children. Where can i file state taxes free online  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Where can i file state taxes free online Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Where can i file state taxes free online You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Where can i file state taxes free online Introduction Future developments. Where can i file state taxes free online   For the latest information about developments related to Publication 946 such as legislation enacted after this publication was published, go to www. Where can i file state taxes free online irs. Where can i file state taxes free online gov/pub946. Where can i file state taxes free online This publication explains how you can recover the cost of business or income-producing property through deductions for depreciation (for example, the special depreciation allowance and deductions under the Modified Accelerated Cost Recovery System (MACRS)). Where can i file state taxes free online It also explains how you can elect to take a section 179 deduction, instead of depreciation deductions, for certain property, and the additional rules for listed property. Where can i file state taxes free online The depreciation methods discussed in this publication generally do not apply to property placed in service before 1987. Where can i file state taxes free online For more information, see Publication 534, Depreciating Property Placed in Service Before 1987. Where can i file state taxes free online Definitions. Where can i file state taxes free online   Many of the terms used in this publication are defined in the Glossary near the end of the publication. Where can i file state taxes free online Glossary terms used in each discussion under the major headings are listed before the beginning of each discussion throughout the publication. Where can i file state taxes free online Do you need a different publication?   The following table shows where you can get more detailed information when depreciating certain types of property. Where can i file state taxes free online For information on depreciating: See Publication: A car 463, Travel, Entertainment, Gift, and Car Expenses Residential rental property 527, Residential Rental Property (Including Rental of Vacation Home) Office space in your home 587, Business Use of Your Home (Including Use by Daycare Providers) Farm property 225, Farmer's Tax Guide Comments and suggestions. Where can i file state taxes free online   We welcome your comments about this publication and your suggestions for future editions. Where can i file state taxes free online   You can write to us at the following address: Internal Revenue Service Business, Exempt Organizations and International Forms and Publications Branch SE:W:CAR:MP:T:B 1111 Constitution Ave. Where can i file state taxes free online NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Where can i file state taxes free online Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Where can i file state taxes free online   You can send us comments from www. Where can i file state taxes free online irs. Where can i file state taxes free online gov/formspubs/. Where can i file state taxes free online Select “Comment on Tax Forms and Publications” under “More Information. Where can i file state taxes free online ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Where can i file state taxes free online Ordering forms and publications. Where can i file state taxes free online   Visit www. Where can i file state taxes free online irs. Where can i file state taxes free online gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Where can i file state taxes free online Internal Revenue Service 1201 N. Where can i file state taxes free online Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Where can i file state taxes free online   If you have a tax question, check the information available on IRS. Where can i file state taxes free online gov or call 1-800-829-1040. Where can i file state taxes free online We cannot answer tax questions sent to either of the above addresses. Where can i file state taxes free online Prev  Up  Next   Home   More Online Publications