Index of Publication 463 - Travel, Entertainment, Gift, and Car Expenses

#

"Hours of service" limits:

Form 2106, Hours of service limits.

50% limit on meals, 50% limit on meals.

A

Accountable plans, Accountable Plans

Accounting to employer, You must return any excess reimbursement...

Adequate accounting:

Independent contractors, Adequate accounting.

Adequate records, What Are Adequate Records?

Advertising:

Car display, Advertising display on car.

Expenses, 3 - Advertising expenses.

Signs, display racks, or promotional material to be used on recipient's business premises, Signs, display racks, or other promotional...

Airline clubs, Airline clubs,

Allocating costs, Separating costs., Separating costs., Allocating between business and nonbusiness., Allocating total cost.

Allowance, See: Reimbursements

Armed forces:

Assigned overseas, Members of the Armed Forces.

Assistance, See: Tax help

Associated entertainment, Associated Test

Athletic clubs, Golf and athletic clubs,

B

Basis of car, Basis.

Bona fide business purpose, Bona fide business purpose.

Box seats at entertainment events, Skyboxes and other private luxury boxes.

Business travel, Trip Primarily for Business

Business use of car, Business and personal use.

C

Canceled checks:

As evidence of business expenses, Canceled check.

Car expenses, Car Expenses, For information on reporting inclusion amounts,...

Mileage rate, See: Standard mileage rate

Car pools, Car pools.

Car rentals:

Form 2106, Car rentals.

Car, defined, Car defined.

Casualty and theft losses:

Cars, Casualty and theft losses.

Depreciation, Casualty or theft.

Charitable organizations:

Benefit events for, Exception for events that benefit charitable organizations.

Sports events to benefit, 5 - Charitable sports event.

Clean-fuel cars, Exceptions for clean-fuel cars.

Club dues, Club dues and membership fees.

Comments on publication, Comments and suggestions.

Commuting expenses, Commuting expenses.

Conventions, Meetings at conventions., Conventions

Country clubs, Country clubs,

Cruise ships, Cruise Ships

D

Daily business mileage and expense log (Table 6-2), Table 6-2. Daily Business Mileage and expense Log

Depreciation of Car:

Section 179 deduction, Section 179 deduction.

Depreciation of car:

Adjustment for using standard mileage rate, Depreciation adjustment when you used the standard mileage rate.

Basis, Basis.

Sales taxes, Sales taxes.

Unrecovered basis, How to treat unrecovered basis.

Casualty or theft, effect, Casualty or theft.

Deduction, Depreciation deduction for the year of disposition., Depreciation and section 179 deductions.

Excess depreciation, Excess depreciation is: The amount of the...

Modified Accelerated Cost Recovery System (MACRS), Modified Accelerated Cost Recovery System (MACRS).

Trade-in, effect, Trade-in., Car trade-in.

Trucks and vans, Trucks and vans.

See also: Section 179 deductions

Directly-related entertainment, Directly-Related Test

Disabled employees:

Impairment-related work expenses, Impairment-Related Work Expenses of Disabled Employees

Documentary evidence, Documentary evidence.

E

Employer-provided vehicles, Employer-provided vehicle.

Entertainment expenses, Certain merchant mariners who are under Coast..., Gift or entertainment., Entertainment

Tickets, See: Tickets

Entertainment facilities:

Expenses for use of, Entertainment facilities.

Estimates of expenses, You cannot deduct amounts that you approximate...

Exceptions to the 50% Limit, Exceptions to the 50% Limit

Excess reimbursements, See: Reimbursements

Extravagant expenses, Lavish or extravagant., Lavish or extravagant expenses.

F

Fair market value of car, Fair market value.

Farmers:

Form 1040, Schedule F, Self-employed.

Federal crime investigations or prosecutions:

Federal employees engaged in, Exception for federal crime investigations or prosecutions.

Federal rate for per diem, Federal employees should refer to the Federal..., The federal rate.

Fee-basis officials, Fee-basis officials are persons who are employed...

Fees you pay, Fees you pay to park your car at your place...

Fixed and variable rate (FAVR) allowance, Fixed and variable rate (FAVR).

Form 1040, Schedule C, Self-employed.

Form 1040, Schedule F, Self-employed., If you file Schedule F: Report your car expenses...

Form 2106, Employees use Form 2106 to make this choice..., Completing Forms2106 and 2106-EZ, , You must complete Form 2106 or 2106-EZ and..., If you are an employee, you generally must..., To claim your expenses, complete Part II,...

Form 2106-EZ, Form 2106-EZ.,

Form 4562, If you claim car or truck expenses, you must..., Report all other business expenses discussed...

Form 4797, You must include any excess depreciation...

Form W-2:

Employer-provided vehicles, Value reported on Form W-2.

Reimbursement of personal expenses, If your employer reimburses you for nondeductible...

Statutory employees, If you received a Form W-2 and the Statutory...

Free tax services, How To Get Tax Help

G

Gifts:

$25 limit, $25 limit.

Combining for recordkeeping purposes, Gift expenses.

Reporting requirements, Gifts.

Golf clubs, Golf and athletic clubs,

Gulf Opportunity Zone:

Qualified property, Qualified GO Zone car.

Special depreciation allowance, Gulf Opportunity (GO) Zone Special Depreciation Allowance

H

Hauling tools, Hauling tools or instruments.

Help, See: Tax help

High-low rate method, High-low rate.

Home office, Office in the home.

Hotel clubs, Clubs operated to provide meals under circumstances...

I

Impairment-related work expenses, Impairment-Related Work Expenses of Disabled Employees

Incidental expenses:

Defined, Incidental expenses.

Gifts, Incidental costs.

No meals, incidentals only, Incidental expenses only method.

Income-producing property, Income-producing property.

Incomplete records, What If I Have Incomplete Records?

Indefinite job assignment, However, if your assignment or job is indefinite,...

Independent contractors, Rules for Independent Contractors and Clients

Interest on car loans, Interest on car loans.

Itinerants, If you do not have a regular place of business...

L

Lavish or extravagant expenses, Lavish or extravagant., Lavish or extravagant expenses.

Leasing a car, Leasing a Car, For information on reporting inclusion amounts,...

Luxury private boxes at entertainment events, Skyboxes and other private luxury boxes.

Luxury water travel, Luxury Water Travel

M

MACRS (Modified Accelerated Cost Recovery System), Modified Accelerated Cost Recovery System (MACRS).

Main place of business or work, Main place of business or work.

Married taxpayers:

Performing artists, Special rules for married persons.

Meal expenses:

50% limit, 50% Limit

Determination of applicability (Figure A), Figure A summarizes the general rules explained..., Figure A. Does the 50% limit apply to Your Expenses?TAs for Figure A are: Notice 87-23; Form 2106 instructions

Exceptions, Exceptions to the 50% Limit

Actual cost method, Actual Cost

Form 2106, Meal and entertainment expenses.

Major cities with higher allowances, Most major cities and many other localities...

Standard meal allowance, Standard Meal Allowance, Who can use the standard meal allowance., The standard meal allowance.

Meals, entertainment-related, A meal as a form of entertainment.

Mileage rate, See: Standard mileage rate

Military, See: Armed forces

Missing children, photographs of, Photographs of missing children.

Modified Accelerated Cost Recovery System (MACRS):

2007 chart (Table 4-1), How to use the 2007 chart.

More information, See: Tax help

N

Nonaccountable plans, Nonaccountable Plans

O

Office in the home, Office in the home.

Officials paid on fee basis, Officials Paid on a Fee Basis

Overseas travel:

Conventions, Conventions Held Outsidethe North American Area

Meal allowance, Standard meal allowance for areas outside the continental United States.

Part of trip outside U.S., Part of Trip Outsidethe United States

P

Parking fees, Parking fees., Parking fees and tolls.

Per diem allowances:

Defined, A per diem allowance is a fixed amount of...

Federal rate for, The federal rate.

Performing artists, Expenses of CertainPerforming Artists

Personal property taxes, Personal property taxes., Taxes paid on your car.

Personal trips:

Outside U.S., Travel Primarily for Personal Reasons

Placed in service, cars, Placed in service.

Probationary work period, Probationary work period.

Proving business purpose, Proving business purpose.

Public transportation:

Outside of U.S. travel, Public transportation.

Publications, See: Tax help

R

Recordkeeping requirements, Recordkeeping, Examples of records that show the information...

Reimbursements:

Accountable plans, Accountable Plans

Excess, Returning Excess Reimbursements, Reimbursement of nondeductible expenses related...

Form 2106, Reimbursements.

Nonaccountable plans, Nonaccountable Plans

Nondeductible expenses, Reimbursement of nondeductible expenses.

Personal expenses, Reimbursement for personal expenses.

Recordkeeping, Reimbursed for expenses.

Reporting (Table 6-1), Laura lives and works in Austin. Her employer...

Unclaimed, If you are entitled to a reimbursement from...

Reporting requirements, , How To Report

Reservists:

Transportation expenses, Armed Forces reservists.

Traveling more than 100 miles from home, Armed Forces Reservists Traveling More Than 100 Miles From Home

Returning excess reimbursements, Returning Excess Reimbursements

Rural mail carriers, Rural mail carriers.

S

Section 179 deduction:

Amended return, An amended return filed within the time prescribed...

Deduction, Section 179 Deduction

Limits, Limits.

Self-employed persons:

Reporting requirements, Self-employed.

Skyboxes, Skyboxes and other private luxury boxes.

Special depreciation allowance, Gulf Opportunity (GO) Zone Special Depreciation Allowance

Spouse, expenses for, If a spouse, dependent, or other individual..., Expenses for spouses.

Standard meal allowance, Standard Meal Allowance, Who can use the standard meal allowance., The standard meal allowance.

Standard mileage rate:

Depreciation adjustment for using, Depreciation adjustment when you used the standard mileage rate.

Form 2106, Standard mileage rate.

Statutory employees, Statutory employees.

Suggestions for publication, Comments and suggestions.

T

Tables and figures:

50% limit determination (Figure A), Figure A summarizes the general rules explained..., Figure A. Does the 50% limit apply to Your Expenses?TAs for Figure A are: Notice 87-23; Form 2106 instructions

Daily business mileage and expense log (Table 6-2), Table 6-2. Daily Business Mileage and expense Log

Entertainment expenses, determination of deductibility (Table 2-1), You purchase tickets to a college football...

Modified Accelerated Cost Recovery System (MACRS) 2007 chart (Table 4-1), How to use the 2007 chart.

Proving expenses (Table 5-1), How To Prove Expenses

Reporting reimbursements (Table 6-1), Laura lives and works in Austin. Her employer...

Transportation expenses, determination of deductibility (Figure B), If you go with the customer to the event,..., Figure B illustrates the rules that apply...

Travel expenses, determination of deductibility (Table 1-1), (Figure)

Weekly travel expense and entertainment record (Table 6-3), Form 2106, Page 1, for David Pine

Tax help, How To Get Tax Help

Tax home, determination of, Tax Home

Taxpayer Advocate, Contacting your Taxpayer Advocate.

Temporary job assignments, TemporaryAssignment or Job

Temporary work location, Temporary work location.

Tickets:

Season or series tickets, Season or series tickets.

Traffic violations, Fines and collateral.

Tools:

Hauling tools, Hauling tools or instruments.

Trade association meetings, Trade association meetings.

Trade-in of car, Trade-in., Car trade-in.

Traffic tickets, Fines and collateral.

Transients, If you do not have a regular place of business...

Transportation expenses:

Car expenses, Car Expenses, For information on reporting inclusion amounts,...

Deductible (Figure B), If you go with the customer to the event,..., Figure B illustrates the rules that apply...

five or more cars, Five or more cars.

Form 2106, Transportation expenses.

Transportation workers, Interstate truck operators and bus drivers..., Special rate for transportation workers.

Travel advance, Travel advance.

Travel expenses:

Another individual accompanying taxpayer, Travel expenses for another individual.

Away from home, Traveling Away From Home, You do not satisfy any of the three factors...

Deductible, What Travel Expenses Are Deductible?, The number of hours you attended the scheduled...

Summary of (Table 1-1), (Figure)

Defined, Travel expenses defined.

Going home on days off, Going home on days off.

In U.S., Travel in the United States

Lodging, There is no optional standard lodging amount...

Luxury water travel, Luxury Water Travel

Outside U.S., Travel Outsidethe United States

Travel to family home, Tax Home Different From Family Home

Trucks and vans:

Depreciation, Trucks and vans.

Transportation workers, Certain railroad employees (such as engineers,...

Transportation workers' expenses, Special rate for transportation workers.

TTY/TDD information, How To Get Tax Help

Two places of work, Two places of work.

U

Unclaimed reimbursements, If you are entitled to a reimbursement from...

Unions:

Trips from union hall to place of work, Union members' trips from a union hall.

Unrecovered basis of car, How to treat unrecovered basis.

V

Volunteers, Volunteers.

W

Weekly travel expense and entertainment record (Table 6-3), Form 2106, Page 1, for David Pine