A

Accountable plan, Accountable Plans

Accounting to employer, Adequate Accounting

Actual car expenses, Actual Car Expenses, Actual expenses.

Actual cost, Actual Cost

Adequate accounting, Adequate Accounting

Adequate records, What Are Adequate Records?

Advances, travel, Reimbursement, allowance, or advance., Travel advance.

Advertising, 3 – Advertising expenses., Advertising display on car.

Allocating between business and nonbusiness expenses, Travel allocation rules., Allocating between business and nonbusiness.

Allocation of reimbursement, Allocating your reimbursement.

Allowances and reimbursements, Reimbursement, allowance, or advance.

Armed Forces, Members of the Armed Forces., Armed Forces reservists.

Armed forces:

Reserves, Important Changes, Armed Forces Reservists Traveling More Than 100 Miles From Home

Artists, performing, Expenses of Certain Performing Artists

Assistance (see Tax help)

Associated entertainment, Associated Test

Away from home, Traveling Away From Home

B

Basis of car, Basis of car for depreciation., Unadjusted basis.

Business and nonbusiness entertainment, Allocating between business and nonbusiness.

Business associate, Business associate.

Business trip, Trip Primarily for Business, Travel Entirely for Business or Considered Entirely for Business

Business use of car, Business and personal use., Reduction in business use., Car Used 50% or Less for Business, Leased car changed from business to personal use.

Business use of car:

More-than-50%-use test, More-than-50%-use test.

Qualified business use, Qualified business use.

C

Car allowance, Per Diem and Car Allowances, Reporting your expenses with a per diem or car allowance.

Car defined, Car defined.

Car expenses, Car Expenses

Car pools, Car pools.

Car rentals, Leasing a Car, Car rentals.

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

Client, expenses paid for, Rules for Independent Contractors and Clients

Club dues, Club dues and membership fees.

Comments on publication, Comments and suggestions.

Commuting, Commuting expenses.

Conventions, Conventions, Meetings at conventions.

Cost of car, Cost of car.

Cruise ships, Cruise Ships

Customer, expenses paid for, Rules for Independent Contractors and Clients

D

Depreciation deduction:

Limits, Limits.

Depreciation of car:

Chart, MACRS, MACRS depreciation chart.

Excess, Excess depreciation.

General rules, Depreciation and section 179 deductions., Depreciation Deduction, Modified Accelerated Cost Recovery System (MACRS)., Depreciation Limits

Limits, Depreciation Limits

Standard mileage rate, Depreciation adjustment when you used the standard mileage rate.

Year of disposition, Depreciation deduction for the year of disposition.

Directly–related entertainment, Directly-Related Test

Disabled employees, expenses of, Impairment-Related Work Expenses of Disabled Employees

Disposition of car, Dispositions., Disposition of a Car

Documentary evidence, Documentary evidence.

E

Electric cars, , Exceptions for clean-fuel cars.

Employer-provided vehicles, Users of employer-provided vehicles.

Entertainment:, Entertainment

50% limit, 50% Limit

Deductible expenses, Entertainment, Entertainment., Meal and entertainment expenses.

Facilities, Entertainment facilities.

Tickets, Entertainment tickets., Season or series tickets.

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

Excess depreciation of car, Excess depreciation.

Excess reimbursements, Accountable Plans, Returning Excess Reimbursements

Expenses for others, Travel expenses for another individual., Expenses for spouses.

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

F

Fair market value of car, Fair market value.

FAVR allowance, Fixed and variable rate (FAVR).

Federal crime investigations or prosecutions, Exception for federal crime investigations or prosecutions.

Federal rate, The federal rate.

Fee-basis officials, Officials Paid on a Fee Basis

Forms:

2106, Completing Forms 2106 and 2106–EZ, Illustrated Examples

2106–EZ, Form 2106–EZ., Illustrated Examples

4562, Self-employed.

4797, Excess depreciation.

Free tax services, How To Get Tax Help

G

Gifts, business, Gifts

H

Hauling tools, Hauling tools or instruments.

Help (see Tax help)

High-low rate, High-low rate.

Home used as office, Office in the home.

Hours of service limits, Individuals subject to hours of service limits.

How to report business expenses, How To Report

I

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

Incidental expenses, Incidental expenses.

Inclusion amount, Inclusion Amounts

Incomplete records, What If I Have Incomplete Records?

Indefinite assignment, Temporary assignment vs. indefinite assignment.

Independent contractor, Rules for Independent Contractors and Clients

Itinerant, Tax Home

K

Keeping records, Recordkeeping, How Long To Keep Records and Receipts

L

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

Leasing a car, Leasing a Car, Car rentals.

Limits:, Luxury Water Travel

50% limit, 50% Limit

Depreciation deduction, Limits.

Depreciation of car, Depreciation Limits

Depreciation of electric cars, Depreciation Limits

Depreciation of trucks and vans, Depreciation Limits

Employee business expenses, Limits on employee business expenses.

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

Gifts, $25 limit.

Luxury water travel, Luxury Water Travel

Meals and entertainment, 50% Limit

Section 179 deduction, Limits., Section 179 deduction.

Skyboxes, Skyboxes and other private luxury boxes.

Local transportation, Transportation

Luxury skyboxes, Skyboxes and other private luxury boxes.

Luxury water travel, Luxury Water Travel

M

M&IE, Standard Meal Allowance

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

MACRS depreciation chart, How to use the 2003 chart.

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

Meal allowance, Standard Meal Allowance

Meal allowance, standard, The standard meal allowance.

Meal expenses, Meal and entertainment expenses.

Actual cost, Actual Cost

Standard meal allowance, Standard Meal Allowance

Meals and entertainment:

50% limit, 50% Limit

Meals and incidental expenses, The standard meal allowance.

Meetings, expenses of attending, Trade association meetings., Meetings at conventions.

Membership fees, Club dues and membership fees.

Military personnel, Members of the Armed Forces., Armed Forces reservists.

More information (see Tax help)

N

Necessary expense, Introduction

Nonaccountable plan, Nonaccountable Plans

North American area, North American area.

O

Office in the home, Office in the home.

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

Ordinary expense, Introduction

P

Per diem allowances:

High-low rate, High-low rate.

Meals and incidental expenses rate, The standard meal allowance.

Regular rate, Regular federal per diem rate.

Reporting expenses, Per Diem and Car Allowances, Reporting your expenses with a per diem or car allowance.

Performing artists, Expenses of Certain Performing Artists

Personal trip, Trip Primarily for Personal Reasons, Travel Primarily for Personal Reasons

Personal use of car, Business and personal use., Change from personal to business use., Reduction for personal use., Car Used 50% or Less for Business, Leased car changed from business to personal use.

Placed in service, car, Section 179 Deduction

Probationary work period, Probationary work period.

Prorating standard meal allowance, Prorating the standard meal allowance on partial days of travel.

Proving expenses, How To Prove Expenses

Publications (see Tax help)

R

Reasonable period, Accountable Plans

Recordkeeping, Recordkeeping

Recovery period of car, Recovery period., The recovery period.

Regular federal per diem rate, Regular federal per diem rate.

Reimbursements:, Where To Report

Excess, Accountable Plans

For personal expenses, Reimbursement for personal expenses., Reimbursement of nondeductible expenses.

General rules, Reimbursements

Reporting, Allocating your reimbursement.

Unclaimed, Where To Report

Related to employer, Related to employer.

Reporting business expenses, How To Report

Returning excess reimbursement, Returning Excess Reimbursements

Rural mail carriers, Rural mail carriers.

S

Section 179 deduction, Section 179 Deduction, Limits., Section 179 deduction.

Self-employed person, Exceptions to the 50% Limit, Self-employed.

Skyboxes, Skyboxes and other private luxury boxes.

Special depreciation allowance:

Amount, Special Depreciation Allowance

Election not to claim, Special Depreciation Allowance

Qualified property, Special Depreciation Allowance

Spouse, expenses for, Travel expenses for another individual., Expenses for spouses.

Standard meal allowance, Standard Meal Allowance, The standard meal allowance.

Amount, Amount of standard meal allowance.

Standard mileage rate:

Amount, Standard Mileage Rate

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

How to report, The standard mileage rate., Standard mileage rate.

Substantiation of expenses, Recordkeeping

Suggestions for publication, Comments and suggestions.

T

Tax help, How To Get Tax Help

Tax home, Tax Home

Taxpayer Advocate, Contacting your Taxpayer Advocate.

Temporary assignment, Temporary Assignment or Job, Temporary work location.

Temporary work location, Temporary work location.

Tickets:

Charity event, Exception for events that benefit charitable organizations.

Entertainment, Entertainment tickets., Season or series tickets.

Traffic violations, Fines and collateral.

Trade-in of car, Effect of trade-in on basis., Trade-in.

Traffic tickets, Fines and collateral.

Transient, Tax Home, Factors used to determine tax home.

Transportation, Transportation expenses.

Transportation expenses, Transportation

Transportation workers, Special rate for transportation workers.

Travel:, Travel

Advance, Travel advance.

Allocation rules, Travel allocation rules.

Away from home, Traveling Away From Home

Deductible expenses, Travel, What Travel Expenses Are Deductible?

Expenses for others, Travel expenses for another individual.

In the United States, Travel in the United States

Luxury water, Luxury Water Travel

Meals expense, Meals

Outside the United States, Part of Trip Outside the United States, Travel Outside the United States

TTY/TDD information, How To Get Tax Help

U

Unadjusted basis, Unadjusted basis.

Unclaimed reimbursement, Where To Report

Union hall, trips from, Union members' trips from a union hall.

Unrecovered basis of car, Deductions in years after the recovery period.

V

Vehicle provided by employer, Vehicle Provided by Your Employer

Volunteers, Volunteers.

W

Water travel, Luxury Water Travel