Publication 463 |
2001 Tax Year |
Chapter 6 How To Report
This chapter explains where and how to report the expenses discussed in this publication. It discusses reimbursements and how to treat them under
accountable and nonaccountable plans. It also explains rules for independent contractors and clients, fee-basis officials, certain performing artists,
and certain disabled employees. The chapter ends with illustrations of how to report travel, entertainment, gift, and car expenses on Forms 2106 and
2106-EZ.
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