Index

Symbols

"Hours of service" limits, Individuals subject to hours of service limits.
Form 2106, Hours of service limits.
50% limit on meals, 50% limit on meals.

A

Accountable plans, Accountable Plans, Per diem allowance more than federal rate.
Accounting to employer, Accountable Plans
Adequate accounting, 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 other promotional material to be used on recipient's business premises, Exceptions.
Airline clubs, Club dues and membership fees.
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, Club dues and membership fees.

B

Basis of car, Basis.
(see also Depreciation of car)
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
Outside U.S., Travel Entirely for Business or Considered Entirely for Business
Business use of car, Business and personal use.
More-than-50%-use test., More-than-50%-use test.
Qualified business use, Qualified business use.

C

Canceled checks
As evidence of business expenses, Canceled check.
Car expenses, Car Expenses, Reporting inclusion amounts.
Actual expenses, Actual Car Expenses
Allowances for, Per Diem and Car Allowances, Allowance more than the federal rate.
Business and personal use, Business and personal use.
Combining expenses, Car expenses.
Disposition of car, Disposition of a Car
Fixed and variable rate (FAVR) allowance, Fixed and variable rate (FAVR).
Form 2106, Car expenses.
Leasing a car, truck, or van, Leasing a Car, Reporting inclusion amounts.
Mileage rate (see Standard mileage rate)
Taxes paid on car, Taxes paid on your car.
Traffic tickets, Fines and collateral.
Car pools, Car pools.
Car rentals, Reporting inclusion amounts.
Form 2106, Car rentals.
Car, defined, Car defined.
Car, truck, or van rentals, Leasing a Car, Reporting inclusion amounts.
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.
Club dues, Club dues and membership fees.
Commuting expenses, Commuting expenses.
Conventions, Conventions, Meetings at conventions.
Country clubs, Club dues and membership fees.
Cruise ships, Cruise Ships

D

Daily business mileage and expense log (Table 6-2), Table 5-2. Daily Business Mileage and Expense Log Name:
Depreciation of car, Depreciation and section 179 deductions.
(see also Section 179 deductions)
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 and section 179 deductions., Depreciation deduction for the year of disposition.
Excess depreciation, Excess depreciation.
Modified Accelerated Cost Recovery System (MACRS), Modified Accelerated Cost Recovery System (MACRS).
Trade-in, effect, Car trade-in., Trade-in.
Trucks and vans, Trucks and vans.
Depreciation of Car
Section 179 deduction, Section 179 deduction.
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.
Reporting requirements, Vehicle Provided by Your Employer
Entertainment expenses, Entertainment, Individuals subject to hours of service limits., Gift or entertainment.
50% limit, Directly before or after business discussion.
Determination of applicability (Figure A), 50% Limit
Associated test, Associated Test
Deductible, What Entertainment Expenses Are Deductible?, Expenses for spouses.
Summary (Table 2-1), Exception for events that benefit charitable organizations.
Directly-related test, Directly-Related Test
Entertainment, defined, Entertainment.
Form 2106, Meal and entertainment expenses.
Tickets (see Tickets)
Entertainment facilities
Expenses for use of, Entertainment facilities.
Estimates of expenses, How To Prove Expenses
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, Standard Meal Allowance, The federal rate.
Fee-basis officials, Officials Paid on a Fee Basis
Fees you pay, Parking fees.
Fixed and variable rate (FAVR) allowance, Fixed and variable rate (FAVR).
Form 1040, Schedule C, Self-employed.
Form 1040, Schedule F, Self-employed.
Form 2106, How to choose., Employees., Full value included in your income., Reporting your expenses under a nonaccountable plan., Completing Forms 2106 and 2106-EZ
Form 2106-EZ, Form 2106-EZ.
Form 4562, Self-employed.
Form 4797, Excess depreciation.
Form W-2
Employer-provided vehicles, Value reported on Form W-2.
Reimbursement of personal expenses, Reimbursement for personal expenses.
Statutory employees, Statutory employees.
Free tax services, Free help with your tax return.

G

Gifts, Gift or entertainment., Gifts
$25 limit, $25 limit.
Combining for recordkeeping purposes, Gift expenses.
Reporting requirements, Gifts.
Golf clubs, Club dues and membership fees.

H

Hauling tools, Hauling tools or instruments.
Help (see Tax help)
High-low method
Introduction, High-low method.
Transition rules, High-low method.
High-low rate method, High-low rate.
Home office, Office in the home.
Hotel clubs, Club dues and membership fees.

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, Temporary assignment vs. indefinite assignment.
Independent contractors, Rules for Independent Contractors and Clients
Interest on car loans, Interest on car loans.
Itinerants, Tax Home

L

Lavish or extravagant expenses, Lavish or extravagant., Lavish or extravagant expenses.
Leasing a car, truck, or van, Leasing a Car, 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).
2011 chart (Table 4-1), Table 4-1. 2013 MACRS Depreciation Chart (Use to Figure Depreciation for 2013.)
Main place of business or work, Main place of business or work.
Married taxpayers
Performing artists, Special rules for married persons.
Meal expenses, Meals
50% limit, 50% Limit
Determination of applicability (Figure A), 50% Limit
Exceptions, Exceptions to the 50% Limit
Actual cost method, Actual Cost
Form 2106, Meal and entertainment expenses.
Major cities with higher allowances, Amount of standard meal allowance.
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, Reminder
Modified Accelerated Cost Recovery System (MACRS), Modified Accelerated Cost Recovery System (MACRS).
2011 chart (Table 4-1), Table 4-1. 2013 MACRS Depreciation Chart (Use to Figure Depreciation for 2013.)

N

Nonaccountable plans, Nonaccountable Plans

P

Parking fees, Parking fees., Parking fees and tolls.
Per diem allowances, Per Diem and Car Allowances, Allowance more than the federal rate.
Defined, Reimbursement, allowance, or advance.
Federal rate for, The federal rate.
Per diem rates
High-cost localities, High-low method.
High-low method, High-low method.
Regular federal method, Regular federal per diem rate method.
Standard rate for unlisted localities, High-low method., Regular federal per diem rate method.
Transition rules, High-low method., Federal per diem rate method.
Performing artists, Expenses of Certain Performing Artists
Personal property taxes, Personal property taxes., Taxes paid on your car.
Personal trips, Trip Primarily for Personal Reasons
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
Adequate records, What Are Adequate Records?
Daily business mileage and expense log (Table 6-2), Table 5-2. Daily Business Mileage and Expense Log Name:
Destroyed records, Destroyed records.
How to prove expenses (Table 5-1), Table 5-1. How To Prove Certain Business Expenses
Incomplete records, What If I Have Incomplete Records?
Reimbursed expenses, Reimbursed for expenses.
Sampling to prove expenses, Sampling.
Separating and combining expenses, Separating and Combining Expenses, If your return is examined.
Three-year period of retention, How Long To Keep Records and Receipts
Weekly travel expense and entertainment record (Table 6-3), THIS IS NOT AN OFFICIAL INTERNAL REVENUE FORM
Regular federal method
Introduction, Regular federal per diem rate method.
Transition rules, Federal per diem rate method.
Reimbursements, Less than full value included in your income., Contractor does not adequately account.
Accountable plans, Accountable Plans
Excess, Returning Excess Reimbursements, Nonaccountable Plans
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), Table 6-1. Reporting Travel, Entertainment, Gift, and Car Expenses and Reimbursements
Unclaimed, Where To Report
Reporting requirements, How To Report
Per diem or car allowance, Reporting your expenses with a per diem or car allowance.
Reimbursements, Reimbursements, Contractor does not adequately account.
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.

T

Tables and figures
50% limit determination (Figure A), 50% Limit
Daily business mileage and expense log (Table 6-2), Table 5-2. Daily Business Mileage and Expense Log Name:
Entertainment expenses, determination of deductibility (Table 2-1), Table 2-1. When Are Entertainment Expenses Deductible?
Maximum depreciation deduction for cars table, Maximum Depreciation Deduction for Cars
Modified Accelerated Cost Recovery System (MACRS) 2011 chart (Table 4-1), Table 4-1. 2013 MACRS Depreciation Chart (Use to Figure Depreciation for 2013.)
Proving expenses (Table 5-1), Table 5-1. How To Prove Certain Business Expenses
Reporting reimbursements (Table 6-1), Table 6-1. Reporting Travel, Entertainment, Gift, and Car Expenses and Reimbursements
Transportation expenses, determination of deductibility (Figure B), Gift or entertainment., Illustration of transportation expenses.
Travel expenses, determination of deductibility (Table 1-1), Table 1-1. Travel Expenses You Can Deduct
Weekly travel expense and entertainment record (Table 6-3), THIS IS NOT AN OFFICIAL INTERNAL REVENUE FORM
Tax help, How To Get Tax Help
Tax home, determination of, Tax Home
Temporary job assignments, Temporary Assignment or Job
Temporary work location, Temporary work location.
Tickets, Entertainment tickets., Gift or entertainment.
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, Car trade-in., Trade-in.
Traffic tickets, Fines and collateral.
Transients, Tax Home
Transition rules, Transition Rules
Example
High-low method, High-low method.
High-low method, High-low method.
Regular federal method, Federal per diem rate method.
Transportation expenses, Transportation, Depreciation deduction for the year of disposition.
Car expenses, Car Expenses, Reporting inclusion amounts.
Deductible (Figure B), Gift or entertainment., Illustration of transportation expenses.
five or more cars, Five or more cars.
Form 2106, Transportation expenses.
Transportation workers, Special rate for transportation workers., Individuals subject to hours of service limits.
Travel advance, Reimbursement, allowance, or advance., Travel advance.
(see also Reimbursements)
Travel expenses, Travel, Cruise Ships
Another individual accompanying taxpayer, Travel expenses for another individual.
Away from home, Traveling Away From Home, Tax Home
Deductible, What Travel Expenses Are Deductible?, Cruise Ships
Summary of (Table 1-1), Table 1-1. Travel Expenses You Can Deduct
Defined, Travel expenses defined.
Going home on days off, Going home on days off.
In U.S., Travel in the United States
Lodging, Standard Meal Allowance
Luxury water travel, Luxury Water Travel
Outside U.S., Travel Outside the United States
Travel to family home, Tax Home Different From Family Home
Trucks and vans
Depreciation, Trucks and vans.
Transportation workers, Individuals subject to hours of service limits.
Transportation workers' expenses, Special rate for transportation workers.
Two places of work, Two places of work.

U

Unclaimed reimbursements, Where To Report
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), THIS IS NOT AN OFFICIAL INTERNAL REVENUE FORM

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