Publication 463 |
2008 Tax Year |
A
- Accountable plans, Accountable Plans
- Accounting to employer, Accountable Plans
- Adequate accounting, 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 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.
C
- Canceled checks:
-
- As evidence of business expenses, Canceled check.
- Car expenses, Car Expenses, Reporting inclusion amounts.
-
- Mileage rate (see Standard mileage rate)
- Car expenses:
-
- 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, Leasing a Car, Reporting inclusion amounts.
- Taxes paid on car, Taxes paid on your car.
- Traffic tickets, Fines and collateral.
- Car pools, Car pools.
- Car rentals, Leasing a Car, Reporting inclusion amounts.
- Car rentals:
-
- Form 2106, Car rentals.
- Car, defined, Car defined.
- Casualty and theft losses:
-
- Cars, Casualty and theft losses.
- Cars:
-
- 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, 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),
- 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.
- 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.
- Employer-provided vehicles:
-
- Reporting requirements, Vehicle Provided by Your Employer
- Entertainment expenses, Entertainment, Individuals subject to hours of service limits., Gift or entertainment.
-
- Tickets (see Tickets)
- Entertainment expenses:
-
- 50% limit, 50% Limit
- 50% limit:
-
- Determination of applicability (Figure A), 50% Limit,
- Associated test, Associated Test
- Deductible, What Entertainment Expenses Are Deductible?, Expenses for spouses.
- Deductible:
-
- 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.
- 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, Illustrated Examples
- Form 2106-EZ, Form 2106-EZ., Illustrated Examples
- 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, How To Get Tax Help
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
M
- MACRS (Modified Accelerated Cost Recovery System), Modified Accelerated Cost Recovery System (MACRS).
- MACRS (Modified Accelerated Cost Recovery System):
-
- 2007 chart (Table 4-1), How to use the 2007 chart.
- Main place of business or work, Main place of business or work.
- Married taxpayers:
-
- Performing artists, Special rules for married persons.
- Meal expenses, Meals
- Meal expenses:
-
- 50% limit, 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).
- Modified Accelerated Cost Recovery System (MACRS):
-
- 2007 chart (Table 4-1), How to use the 2007 chart.
- More information (see Tax help)
P
- Parking fees, Parking fees., Parking fees and tolls.
- Per diem allowances, Per Diem and Car Allowances, Allowance more than the federal rate.
- Per diem allowances:
-
- Defined, Reimbursement, allowance, or advance.
- Federal rate for, The federal rate.
- 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
- 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
- Recordkeeping requirements:
-
- Adequate records, What Are Adequate Records?
- Daily business mileage and expense log (Table 6-2),
- Destroyed records, Destroyed records.
- How to prove expenses (Table 5-1), How To Prove 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),
- Reimbursements, Reimbursements, Contractor does not adequately account.
- Reimbursements:
-
- 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), Allowance more than the federal rate.
- Unclaimed, Where To Report
- Reporting requirements, How To Report, Illustrated Examples
- Reporting requirements:
-
- 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.
S
- Section 179 deduction:
-
- Amended return, How to choose.
- Deduction, Section 179 Deduction
- Limits, Limits.
- Self-employed persons, 2 - Self-employed.
- 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, Travel expenses for another individual., Expenses for spouses.
- Standard meal allowance, Standard Meal Allowance, Who can use the standard meal allowance., The standard meal allowance.
- Standard mileage rate, What's New, Standard Mileage Rate, The standard mileage rate.
- 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), 50% Limit,
- Daily business mileage and expense log (Table 6-2),
- Entertainment expenses, determination of deductibility (Table 2-1), Exception for events that benefit charitable organizations.
- 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), Allowance more than the federal rate.
- Transportation expenses, determination of deductibility (Figure B), Gift or entertainment., Illustration of transportation expenses.
- Travel expenses, determination of deductibility (Table 1-1),
- Weekly travel expense and entertainment record (Table 6-3),
- Tax help, How To Get Tax Help
- Tax home, determination of, Tax Home
- Taxpayer Advocate, Contacting your Taxpayer Advocate.
- Temporary job assignments, Temporary Assignment or Job
- Temporary work location, Temporary work location.
- Tickets, Entertainment tickets., Gift or entertainment.
- 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, Car trade-in., Trade-in.
- Traffic tickets, Fines and collateral.
- Transients, Tax Home
- Transportation expenses, Transportation, Depreciation deduction for the year of disposition.
- Transportation expenses:
-
- 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, Travel advance.
- Travel advance:, Reimbursement, allowance, or advance.
-
- (see also Reimbursements)
- Travel expenses, Travel, Cruise Ships
- Travel expenses:
-
- 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
- Deductible:
-
- Summary of (Table 1-1),
- 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.
- TTY/TDD information, How To Get Tax Help
- Two places of work, Two places of work.
W
- Weekly travel expense and entertainment record (Table 6-3),
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