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Publication 463, Travel, Entertainment, Gift, and Car Expenses

• Important Changes
  • Important Reminders
  • 1. Travel Expenses
    • Tax Home
      • Temporary Assignment or Job
    • What Travel Expenses Are Deductible?
      • Meals
        • Standard Meal Allowance
      • Travel in the United States
        • Trip Primarily for Business
        • Trip Primarily for Personal Reasons
        • Part of Trip Outside the United States
      • Travel Outside the United States
        • Travel Entirely for Business or Considered Entirely for Business
        • Travel Primarily for Business
        • Travel Primarily for Vacation
      • Luxury Water Travel
        • Exceptions
      • Conventions
        • Conventions Held Outside the North American Area
  • 2. Entertainment Expenses
    • What Entertainment Expenses Are Deductible?
      • Directly-Related Test
      • Associated Test
      • 50% Limit
        • Exceptions to the 50% Limit
  • 3. Business Gift Expenses
  • 4. Local Transportation Expenses
    • Car Expenses
      • Standard Mileage Rate
      • Actual Car Expenses
        • Section 179 Deduction
        • Depreciation Deduction
        • Depreciation Limits
        • Car Used 50% or Less for Business
      • Disposition of a Car
      • Leasing a Car
        • Inclusion Amounts
  • 5. Recordkeeping
    • How To Prove Expenses
      • Adequate Records
        • Incomplete Records
        • Additional Rules
      • How Long To Keep Records and Receipts
        • Examples of Records
  • 6. How To Report
    • Where To Report
      • Vehicle Provided by Your Employer
    • Reimbursements
      • Accountable Plans
        • Adequate Accounting
        • Per Diem and Car Allowances
        • Returning Excess Reimbursements
      • Nonaccountable Plans
      • Rules for Independent Contractors and Clients
        • Accounting to Your Client
        • Required Records for Clients or Customers
    • Completing Forms 2106 and 2106-EZ
      • Special Rules
        • Officials Paid on a Fee Basis
        • Expenses of Certain Performing Artists
        • Impairment-Related Work Expenses of Disabled Employees
      • Illustrated Examples
  • 7. How To Get Tax Help
    • Appendices

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Index

[ Click for Table of Contents ]

A

• Accountable plan
• Actual car expenses
• Actual car expenses
• Adequate accounting
• Adequate records
• Advances, travel
• Advances, travel
• Advertising
• Advertising
• Allocating between business and nonbusiness expenses
• Allocating between business and nonbusiness expenses
• Allocation of reimbursement
• Associated entertainment

B

• Basis of car
• Business associate
• Business trip
• Business trip
• Business use of car
• Business use of car
• Business use of car
• Business use of car
• Business use of car

C

• Car defined
• Car expenses
• Car pools
• Car rentals
• Car rentals
• Clean-fuel cars
• Clean-fuel cars
• Commuting
• Conventions
• Cost of car
• Cruise ships
• Customer, expenses paid for

D

• Depreciation of car
• Depreciation of car
• Depreciation of car
• Depreciation of car , Chart, MACRS
• Depreciation of car , General rules
• Depreciation of car , General rules
• Depreciation of car , Year of disposition
• Directly-related entertainment
• Disabled employees, expenses of
• Disposition of car
• Disposition of car
• Documentary evidence

E

• Electric cars
• Employer-provided vehicles
• Entertainment
• Entertainment
• Entertainment
• Entertainment , Deductible expenses
• Entertainment , Deductible expenses
• Entertainment , Facilities
• Entertainment, Deductible expenses
• Exceptions to the 50% limit
• Excess depreciation of car
• Excess reimbursements
• Excess reimbursements
• Expenses for others

F

• Fair market value of car
• FAVR allowance
• Federal crime investigations or prosecutions
• Federal rate
• Fee-basis officials
• Forms , 2106
• Forms , 2106-EZ
• Forms, 2106
• Forms, 2106-EZ
• Forms, 4562
• Forms, 4797

G

• Gifts, business

H

• Hauling tools
• High-low rate
• Hours of service limits

I

• Incidental expenses
• Inclusion amount
• Incomplete records
• Indefinite assignment
• Itinerant

K

• Keeping records

L

• Lavish expenses
• Lavish expenses
• Limits
• Limits
• Limits
• Limits , Employee business expenses
• Limits , Gifts
• Local transportation
• Local transportation

M

• M&IE
• MACRS depreciation chart
• Main place of business or work
• Meal expenses
• Meal expenses
• Meals and incidental expenses
• Meetings, expenses of attending
• Meetings, expenses of attending
• Membership fees
• Military personnel
• Military personnel

N

• Necessary expense
• Nonaccountable plan
• North American area

O

• Office in the home
• Officials paid on a fee basis

P

• Per diem allowances
• Per diem allowances
• Performing artists
• Personal trip
• Personal trip
• Personal use of car
• Personal use of car
• Personal use of car
• Placed in service, car
• Probationary work period
• Prorating standard meal allowance
• Proving expenses
• Purpose of travel
• Purpose of travel

R

• Reasonable period
• Recordkeeping
• Recovery period of car
• Recovery period of car
• Regular federal per diem rate
• Reimbursements , For personal expenses
• Reimbursements , For personal expenses
• Reimbursements , General rules
• Reimbursements, Unclaimed
• Related to employer
• Reporting business expenses
• Rural mail carriers

S

• Section 179 deduction
• Section 179 deduction
• Self-employed person
• Self-employed person
• Spouse, expenses for
• Standard meal allowance, Amount
• Standard meal allowance, Charitable travel
• Standard mileage rate , Amount
• Standard mileage rate , How to report
• Standard mileage rate, How to report
• Substantiation of expenses
• Suggestions

T

• Tax home
• Taxpayer Advocate
• Temporary assignment
• Temporary assignment
• Tickets , Charity event
• Trade-in of car
• Trade-in of car
• Traffic tickets
• Transient
• Transportation workers
• Travel
• Travel , Deductible expenses
• Travel , In the United States
• Travel , Meals expense
• Travel , Outside the United States
• Travel, Deductible expenses
• TTY/TDD information

U

• Unadjusted basis
• Union hall, trips from
• Unrecovered basis of car

V

• Vehicle provided by employer
• Volunteers

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