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H&r Block At Home Military

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H&r Block At Home Military

H&r block at home military Publication 15-T - Main Content Table of Contents Introduction Notice to Employers Withholding Income Taxes on the Wages of Nonresident Alien Employees Increased Exclusion Amount for Combined Commuter Highway Vehicle Transportation and Transit Passes How To Use the Income Tax Withholding and Advance Earned Income Credit (EIC) Payment TablesIncome Tax Withholding Advance Payment Methods for the Earned Income Credit (EIC) Whole-Dollar Withholding and Paying Advance EIC (Rounding) Alternative Methods for Figuring WithholdingTerm of continuous employment. H&r block at home military Formula Tables for Percentage Method Withholding (for Automated Payroll Systems) Wage Bracket Percentage Method Tables (for Automated Payroll Systems) Combined Income Tax, Employee Social Security Tax, and Employee Medicare Tax Withholding Tables Introduction This publication contains the new income tax withholding percentage and wage bracket method tables. H&r block at home military It also includes the revised advance earned income credit (EIC) payment percentage and wage bracket method tables. H&r block at home military The revised formula percentage method, wage bracket percentage method, and combined withholding tables are also found in this publication. H&r block at home military Publication 15-T should be used by employers in conjunction with the information in Publication 15 (Circular E), Employer's Tax Guide. H&r block at home military Agricultural employers who use Publication 51 (Circular A), Agricultural Employer's Tax Guide, should also use these tables in lieu of the corresponding tables in Publication 51, and use Publication 15-T in conjunction with the information in Publication 51. H&r block at home military Likewise, updated tables are included for Publication 15-A, Employer's Supplemental Tax Guide. H&r block at home military For the calculation of income tax withholding on pensions, the new withholding tables also apply. H&r block at home military These new tables have been developed due to changes to the tax law made in the American Recovery and Reinvestment Act of 2009. H&r block at home military The IRS asks that employers begin using these tables in lieu of the applicable previously published tables as soon as possible, but no later than April 1, 2009. H&r block at home military Because this publication combines withholding tables from both the Publication 15 (Circular E), Publication 51 (Circular A), and Publication 15-A, your applicable table may be on a different page from that shown in those publications. H&r block at home military Notice to Employers Make the notice on page 73 available to employees so that they will be aware of how the new law affects their withholding. H&r block at home military A copy of Form W-4, Employee's Withholding Allowance Certificate, is included on pages 71 and 72. H&r block at home military Employees do not need to fill out a new Form W-4. H&r block at home military These new tables have been developed to apply for withholding for all employees and to take into account all current tax provisions. H&r block at home military Employees may submit a new Form W-4 to ensure that the correct amount of tax is being withheld from their pay. H&r block at home military Note: The 2009 Form W-4 and the Tables for Withholding on Distributions of Indian Gaming Profits to Tribal Members found on page 58 of Publication 15-A are not being revised. H&r block at home military Withholding Income Taxes on the Wages of Nonresident Alien Employees In general, you must withhold federal income taxes on the wages of nonresident alien employees. H&r block at home military However, see Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities, for exceptions to this general rule. H&r block at home military You must add an amount as set forth in the chart below to the nonresident alien's wages solely for calculating the income tax withholding for each payroll period. H&r block at home military You determine the amount to be withheld by applying the income tax withholding tables to the amount of wages paid plus the additional chart amount. H&r block at home military For more information, see Notice 2005-76, 2005-46 I. H&r block at home military R. H&r block at home military B. H&r block at home military 947, available at www. H&r block at home military irs. H&r block at home military gov/irb/2005-46_IRB/ar10. H&r block at home military html. H&r block at home military As the new withholding tables were developed due to changes to the tax law made by the American Recovery and Reinvestment Act of 2009, the amount to add to a nonresident alien employee's wages for calculating income tax withholding only has been increased. H&r block at home military See the chart below for these increased amounts. H&r block at home military Nonresident alien students from India and business apprentices from India are not subject to this procedure. H&r block at home military The amount to be added to the nonresident alien's wages to calculate income tax withholding is set forth in the following chart. H&r block at home military Amount to Add to Nonresident Alien Employee's Wages for Calculating Income Tax Withholding Only Payroll Period Add Additional   Weekly $138. H&r block at home military 00   Biweekly 276. H&r block at home military 00   Semimonthly 299. H&r block at home military 00   Monthly 598. H&r block at home military 00   Quarterly 1,795. H&r block at home military 00   Semiannually 3,590. H&r block at home military 00   Annually 7,180. H&r block at home military 00   Daily or Miscellaneous(each day of the payroll period) 27. H&r block at home military 60   The amounts added under this chart are added to wages solely for calculating income tax withholding on the wages of the nonresident alien employee. H&r block at home military These chart amounts should not be included in any box on the employee's Form W-2, Wage and Tax Statement, and do not increase the income tax liability of the employee. H&r block at home military Also, these chart amounts do not increase the social security, Medicare, or Federal Unemployment Tax Act (FUTA) tax liability of the employer or the employee. H&r block at home military This procedure only applies to nonresident alien employees who have wages subject to income tax withholding. H&r block at home military Note. H&r block at home military The following example will deal with the new withholding tables only. H&r block at home military For withholding on wages to nonresident alien employees before the new withholding tables were implemented (after February 17, 2009, but not later than April 1, 2009), see Withholding income taxes on wages of nonresident alien employees in section 9 of Publication 15 (Circular E). H&r block at home military Example. H&r block at home military An employer using the percentage method of withholding pays wages of $500 for a biweekly payroll period to a married nonresident alien employee. H&r block at home military The nonresident alien has properly completed Form W-4, entering marital status as “single” with one withholding allowance and indicating status as a nonresident alien on line 6 of Form W-4 (see page 71). H&r block at home military The employer determines the wages to be used in the withholding tables by adding to the $500 amount of wages paid the amount of $276 from the chart above ($776 total). H&r block at home military The employer then applies the applicable table (Table 2(a), the table for biweekly payroll period, single persons) by subtracting the applicable percentage method amount for one withholding allowance for a biweekly payroll period from $776 and making the calculations according to the table. H&r block at home military The $276 added to wages for purposes of calculating income tax withholding is not reported on Form W-2, and does not increase the income tax liability of the employee. H&r block at home military The $276 added amount also does not affect the social security tax, Medicare tax, or FUTA tax liability of the employer or the employee. H&r block at home military Increased Exclusion Amount for Combined Commuter Highway Vehicle Transportation and Transit Passes Effective March 2009, the monthly exclusion for combined commuter highway vehicle transportation and transit passes increases to $230 through December 2009. H&r block at home military This increase is based on a change in the tax law made in the American Recovery and Reinvestment Act of 2009. H&r block at home military How To Use the Income Tax Withholding and Advance Earned Income Credit (EIC) Payment Tables Income Tax Withholding There are several ways to figure income tax withholding. H&r block at home military The following methods of withholding are based on the information that you get from your employees on Form W-4, Employee's Withholding Allowance Certificate. H&r block at home military See section 9 of Publication 15 (Circular E) for more information on Form W-4. H&r block at home military Adjustments are not required when there will be more than the usual number of pay periods, for example, 27 biweekly pay dates instead of 26. H&r block at home military Wage Bracket Method Under the wage bracket method, find the proper table (on pages 7-26) for your payroll period and the employee's marital status as shown on his or her Form W-4. H&r block at home military Then, based on the number of withholding allowances claimed on the Form W-4 and the amount of wages, find the amount of federal tax to withhold. H&r block at home military If your employee is claiming more than 10 withholding allowances, see below. H&r block at home military If you cannot use the wage bracket tables because wages exceed the amount shown in the last bracket of the table, use the percentage method of withholding described below. H&r block at home military Be sure to reduce wages by the amount of total withholding allowances in Table 1 on this page before using the percentage method tables (pages 5-6). H&r block at home military Adjusting wage bracket withholding for employees claiming more than 10 withholding allowances. H&r block at home military   The wage bracket tables can be used if an employee claims up to 10 allowances. H&r block at home military More than 10 allowances may be claimed because of the special withholding allowance, additional allowances for deductions and credits, and the system itself. H&r block at home military   Adapt the tables to more than 10 allowances as follows: Multiply the number of withholding allowances over 10 by the allowance value for the payroll period. H&r block at home military The allowance values are in Table 1, Percentage Method—2009 Amount for One Withholding Allowance, later. H&r block at home military Subtract the result from the employee's wages. H&r block at home military On this amount, find and withhold the tax in the column for 10 allowances. H&r block at home military   This is a voluntary method. H&r block at home military If you use the wage bracket tables, you may continue to withhold the amount in the “10” column when your employee has more than 10 allowances, using the method above. H&r block at home military You can also use any other method described below. H&r block at home military Percentage Method If you do not want to use the wage bracket tables on pages 7-26 to figure how much income tax to withhold, you can use a percentage computation based on Table 1 below and the appropriate rate table. H&r block at home military This method works for any number of withholding allowances the employee claims and any amount of wages. H&r block at home military Use these steps to figure the income tax to withhold under the percentage method. H&r block at home military Multiply one withholding allowance for your payroll period (see Table 1 below) by the number of allowances that the employee claims. H&r block at home military Subtract that amount from the employee's wages. H&r block at home military Determine the amount to withhold from the appropriate table on page 5 or 6. H&r block at home military Table 1. H&r block at home military Percentage Method—2009 Amount for One Withholding Allowance Payroll Period One Withholding Allowance Weekly $70. H&r block at home military 19 Biweekly 140. H&r block at home military 38 Semimonthly 152. H&r block at home military 08 Monthly 304. H&r block at home military 17 Quarterly 912. H&r block at home military 50 Semiannually 1,825. H&r block at home military 00 Annually 3,650. H&r block at home military 00 Daily or miscellaneous (each day of the payroll period) 14. H&r block at home military 04 Example. H&r block at home military   An unmarried employee is paid $600 weekly. H&r block at home military This employee has in effect a Form W-4 claiming two withholding allowances. H&r block at home military Using the percentage method, figure the income tax to withhold as follows: 1. H&r block at home military Total wage payment   $600. H&r block at home military 00 2. H&r block at home military One allowance $70. H&r block at home military 19   3. H&r block at home military Allowances claimed on Form W-4 2   4. H&r block at home military Multiply line 2 by line 3   $140. H&r block at home military 38 5 Amount subject to withholding (subtract line 4 from line 1)   $459. H&r block at home military 62 6. H&r block at home military Tax to be withheld on $459. H&r block at home military 62 from Table 1(a)—single person, page 5   $45. H&r block at home military 14      To figure the income tax to withhold, you may reduce the last digit of the wages to zero, or figure the wages to the nearest dollar. H&r block at home military Annual income tax withholding. H&r block at home military   Figure the income tax to withhold on annual wages under the Percentage Method for an annual payroll period. H&r block at home military Then prorate the tax back to the payroll period. H&r block at home military Example. H&r block at home military A married person claims four withholding allowances. H&r block at home military She is paid $1,000 a week. H&r block at home military Multiply the weekly wages by 52 weeks to figure the annual wage of $52,000. H&r block at home military Subtract $14,600 (the value of four withholding allowances for 2009) for a balance of $37,400. H&r block at home military Using the table for the annual payroll period (Table 7(b)) on page 6, $2,812. H&r block at home military 50 is withheld. H&r block at home military Divide the annual tax by 52. H&r block at home military The weekly income tax to withhold is $54. H&r block at home military 09. H&r block at home military Alternative Methods of Income Tax Withholding Rather than the Wage Bracket Method or Percentage Method described above, you can use an alternative method to withhold income tax. H&r block at home military Alternative Methods for Figuring Withholding on page 36 describes some of these alternative methods and contains: Formula tables for percentage method withholding (for automated payroll systems), Wage bracket percentage method tables (for automated payroll systems), and Combined income, social security, and Medicare tax withholding tables. H&r block at home military Additional alternative methods explained on page 36 are annualized wages, average estimated wages, cumulative wages, and part-year employment. H&r block at home military Advance Payment Methods for the Earned Income Credit (EIC) To figure the advance EIC payment, you may use either the Wage Bracket Method or the Percentage Method as explained below. H&r block at home military You may use other methods for figuring advance EIC payments if the amount of the payment is about the same as it would be using tables in this booklet. H&r block at home military See the tolerances allowed in the chart in Other methods on page 36. H&r block at home military See also section 10 in Publication 15 (Circular E) for an explanation of the advance payment of the EIC. H&r block at home military The number of withholding allowances that an employee claims on Form W-4 is not used in figuring the advance EIC payment. H&r block at home military Nor does it matter that the employee has claimed exemption from income tax withholding on Form W-4. H&r block at home military Wage Bracket Method If you use the wage bracket tables on pages 29-35, figure the advance EIC payment as follows. H&r block at home military Find the employee's gross wages before any deductions using the appropriate table. H&r block at home military There are different tables for (a) single or head of household, (b) married without spouse filing certificate, and (c) married with both spouses filing certificates. H&r block at home military Determine the amount of the advance EIC payment shown in the appropriate table for the amount of wages paid. H&r block at home military Percentage Method If you do not want to use the wage bracket tables to figure how much to include in an employee's wages for the advance EIC payment, you can use the percentage method based on the appropriate rate table on pages 27 and 28. H&r block at home military Find the employee's gross wages before any deductions in the appropriate table on pages 27 and 28. H&r block at home military There are different tables for (a) single or head of household, (b) married without spouse filing certificate, and (c) married with both spouses filing certificates. H&r block at home military Find the advance EIC payment shown in the appropriate table for the amount of wages paid. H&r block at home military Whole-Dollar Withholding and Paying Advance EIC (Rounding) The income tax withholding amounts in the wage bracket tables (pages 7-26) have been rounded to whole-dollar amounts. H&r block at home military When employers use the percentage method tables (pages 5-6) or an alternative method of income tax withholding table, the tax for the pay period may be rounded to the nearest dollar. H&r block at home military The wage bracket tables for advance EIC payments (pages 29-35) have also been rounded to whole-dollar amounts. H&r block at home military If you use the tables for percentage method of advance EIC payments (pages 27-28), the payments may be rounded to the nearest dollar. H&r block at home military Tables for Percentage Method of Withholding (For Wages Paid Through December 2009) TABLE 1—WEEKLY Payroll Period   (a) SINGLE person (including head of household)— (b) MARRIED person— If the amount of wages (after subtracting withholding allowances) is: The amount of income taxto withhold is: If the amount of wages (after subtracting withholding allowances) is:   The amount of incometax to withhold is: Not over $138 $0   Not over $303 $0   Over— But not over— of excess over— Over— But not over— of excess over— $138 —$200   10% —$138 $303 —$470   10% —$303 $200 —$696   $6. H&r block at home military 20 plus 15% —$200 $470 —$1,455   $16. H&r block at home military 70 plus 15% —$470 $696 —$1,279   $80. H&r block at home military 60 plus 25% —$696 $1,455 —$2,272   $164. H&r block at home military 45 plus 25% —$1,455 $1,279 —$3,338   $226. H&r block at home military 35 plus 28% —$1,279 $2,272 —$4,165   $368. H&r block at home military 70 plus 28% —$2,272 $3,338 —$7,212   $802. H&r block at home military 87 plus 33% —$3,338 $4,165 —$7,321   $898. H&r block at home military 74 plus 33% —$4,165 $7,212 $2,081. H&r block at home military 29 plus 35% —$7,212 $7,321 $1,940. H&r block at home military 22 plus 35% —$7,321 TABLE 2—BIWEEKLY Payroll Period       (a) SINGLE person (including head of household)—   (b) MARRIED person— If the amount of wages (after subtracting withholdingallowances) is: The amount of income taxto withhold is: If the amount of wages (after subtracting withholdingallowances) is: The amount of incometax to withhold is:   Not over $276 $0   Not over $606 $0   Over— But not over— of excess over— Over— But not over— of excess over— $276 —$400   10% —$276 $606 —$940   10% —$606 $400 —$1,392   $12. H&r block at home military 40 plus 15% —$400 $940 —$2,910   $33. H&r block at home military 40 plus 15% —$940 $1,392 —$2,559   $161. H&r block at home military 20 plus 25% —$1,392 $2,910 —$4,543   $328. H&r block at home military 90 plus 25% —$2,910 $2,559 —$6,677   $452. H&r block at home military 95 plus 28% —$2,559 $4,543 —$8,331   $737. H&r block at home military 15 plus 28% —$4,543 $6,677 —$14,423   $1,605. H&r block at home military 99 plus 33% —$6,677 $8,331 —$14,642   $1,797. H&r block at home military 79 plus 33% —$8,331 $14,423 $4,162. H&r block at home military 17 plus 35% —$14,423 $14,642 $3,880. H&r block at home military 42 plus 35% —$14,642 TABLE 3—SEMIMONTHLY Payroll Period       (a) SINGLE person (including head of household)— (b) MARRIED person— If the amount of wages (after subtracting withholding allowances) is: The amount of income taxto withhold is: If the amount of wages (after subtracting withholding allowances) is:   The amount of incometax to withhold is: Not over $299 $0   Not over $656 $0   Over— But not over— of excess over— Over— But not over— of excess over— $299 —$433   10% —$299 $656 —$1,019   10% —$656 $433 —$1,508   $13. H&r block at home military 40 plus 15% —$433 $1,019 —$3,152   $36. H&r block at home military 30 plus 15% —$1,019 $1,508 —$2,772   $174. H&r block at home military 65 plus 25% —$1,508 $3,152 —$4,922   $356. H&r block at home military 25 plus 25% —$3,152 $2,772 —$7,233   $490. H&r block at home military 65 plus 28% —$2,772 $4,922 —$9,025   $798. H&r block at home military 75 plus 28% —$4,922 $7,233 —$15,625   $1,739. H&r block at home military 73 plus 33% —$7,233 $9,025 —$15,863   $1,947. H&r block at home military 59 plus 33% —$9,025 $15,625   $4,509. H&r block at home military 09 plus 35% —$15,625 $15,863   $4,204. H&r block at home military 13 plus 35% —$15,863 TABLE 4—MONTHLY Payroll Period   (a) SINGLE person (including head of household)— (b) MARRIED person— If the amount of wages (after subtracting withholding allowances) is: The amount of income taxto withhold is: If the amount of wages (after subtracting withholdingallowances) is: The amount of incometax to withhold is: Not over $598 $0   Not over $1,313 $0   Over— But not over— of excess over— Over— But not over— of excess over— $598 —$867   10% —$598 $1,313 —$2,038   10% —$1,313 $867 —$3,017   $26. H&r block at home military 90 plus 15% —$867 $2,038 —$6,304   $72. H&r block at home military 50 plus 15% —$2,038 $3,017 —$5,544   $349. H&r block at home military 40 plus 25% —$3,017 $6,304 —$9,844   $712. H&r block at home military 40 plus 25% —$6,304 $5,544 —$14,467   $981. H&r block at home military 15 plus 28% —$5,544 $9,844 —$18,050   $1,597. H&r block at home military 40 plus 28% —$9,844 $14,467 —$31,250   $3,479. H&r block at home military 59 plus 33% —$14,467 $18,050 —$31,725   $3,895. H&r block at home military 08 plus 33% —$18,050 $31,250 $9,017. H&r block at home military 98 plus 35% —$31,250 $31,725 $8,407. H&r block at home military 83 plus 35% —$31,725 Tables for Percentage Method of Withholding (continued) (For Wages Paid Through December 2009) TABLE 5—QUARTERLY Payroll Period   (a) SINGLE person (including head of household)— (b) MARRIED person— If the amount of wages (after subtracting withholding allowances) is: The amount of income taxto withhold is: If the amount of wages (after subtracting withholding allowances) is:   The amount of incometax to withhold is: Not over $1,795 $0   Not over $3,938 $0   Over— But not over— of excess over— Over— But not over— of excess over— $1,795 —$2,600   10% —$1,795 $3,938 —$6,113   10% —$3,938 $2,600 —$9,050   $80. H&r block at home military 50 plus 15% —$2,600 $6,113 —$18,913   $217. H&r block at home military 50 plus 15% —$6,113 $9,050 —$16,633   $1,048. H&r block at home military 00 plus 25% —$9,050 $18,913 —$29,533   $2,137. H&r block at home military 50 plus 25% —$18,913 $16,633 —$43,400   $2,943. H&r block at home military 75 plus 28% —$16,633 $29,533 —$54,150   $4,792. H&r block at home military 50 plus 28% —$29,533 $43,400 —$93,750   $10,438. H&r block at home military 51 plus 33% —$43,400 $54,150 —$95,175   $11,685. H&r block at home military 26 plus 33% —$54,150 $93,750 $27,054. H&r block at home military 01 plus 35% —$93,750 $95,175 $25,223. H&r block at home military 51 plus 35% —$95,175 TABLE 6—SEMIANNUAL Payroll Period   (a) SINGLE person (including head of household)— (b) MARRIED person— If the amount of wages (after subtracting withholding allowances) is: The amount of income taxto withhold is: If the amount of wages (after subtracting withholdingallowances) is: The amount of incometax to withhold is: Not over $3,590 $0   Not over $7,875 $0   Over— But not over— of excess over— Over— But not over— of excess over— $3,590 —$5,200   10% —$3,590 $7,875 —$12,225   10% —$7,875 $5,200 —$18,100   $161. H&r block at home military 00 plus 15% —$5,200 $12,225 —$37,825   $435. H&r block at home military 00 plus 15% —$12,225 $18,100 —$33,265   $2,096. H&r block at home military 00 plus 25% —$18,100 $37,825 —$59,065   $4,275. H&r block at home military 00 plus 25% —$37,825 $33,265 —$86,800   $5,887. H&r block at home military 25 plus 28% —$33,265 $59,065 —$108,300   $9,585. H&r block at home military 00 plus 28% —$59,065 $86,800 —$187,500   $20,877. H&r block at home military 05 plus 33% —$86,800 $108,300 —$190,350   $23,370. H&r block at home military 80 plus 33% —$108,300 $187,500 $54,108. H&r block at home military 05 plus 35% —$187,500 $190,350 $50,447. H&r block at home military 30 plus 35% —$190,350 TABLE 7—ANNUAL Payroll Period   (a) SINGLE person (including head of household)— (b) MARRIED person— If the amount of wages (after subtracting withholding allowances) is: The amount of income taxto withhold is: If the amount of wages (after subtracting withholdingallowances) is: The amount of incometax to withhold is: Not over $7,180 $0   Not over $15,750 $0   Over— But not over— of excess over— Over— But not over— of excess over— $7,180 —$10,400   10% —$7,180 $15,750 —$24,450   10% —$15,750 $10,400 —$36,200   $322. H&r block at home military 00 plus 15% —$10,400 $24,450 —$75,650   $870. H&r block at home military 00 plus 15% —$24,450 $36,200 —$66,530   $4,192. H&r block at home military 00 plus 25% —$36,200 $75,650 —$118,130   $8,550. H&r block at home military 00 plus 25% —$75,650 $66,530 —$173,600   $11,774. H&r block at home military 50 plus 28% —$66,530 $118,130 —$216,600   $19,170. H&r block at home military 00 plus 28% —$118,130 $173,600 —$375,000   $41,754. H&r block at home military 10 plus 33% —$173,600 $216,600 —$380,700   $46,741. H&r block at home military 60 plus 33% —$216,600 $375,000 $108,216. H&r block at home military 10 plus 35% —$375,000 $380,700 $100,894. H&r block at home military 60 plus 35% —$380,700 TABLE 8—DAILY or MISCELLANEOUS Payroll Period   (a) SINGLE person (including head of household)— (b) MARRIED person— If the amount of wages (after subtracting withholding allowances) divided by the number of days in the payroll period is: The amount of income taxto withhold per day is: If the amount of wages (after subtracting withholding allowances) divided by the number of days in the payroll period is: The amount of incometax to withhold per day is: Not over $27. H&r block at home military 60 $0   Not over $60. H&r block at home military 60 $0   Over— But not over— of excess over— Over— But not over— of excess over— $27. H&r block at home military 60 —$40. H&r block at home military 00   10% —$27. H&r block at home military 60 $60. H&r block at home military 60 —$94. H&r block at home military 00   10% —$60. H&r block at home military 60 $40. H&r block at home military 00 —$139. H&r block at home military 20   $1. H&r block at home military 24 plus 15% —$40. H&r block at home military 00 $94. H&r block at home military 00 —$291. H&r block at home military 00   $3. H&r block at home military 34 plus 15% —$94. H&r block at home military 00 $139. H&r block at home military 20 —$255. H&r block at home military 90   $16. H&r block at home military 12 plus 25% —$139. H&r block at home military 20 $291. H&r block at home military 00 —$454. H&r block at home military 30   $32. H&r block at home military 89 plus 25% —$291. H&r block at home military 00 $255. H&r block at home military 90 —$667. H&r block at home military 70   $45. H&r block at home military 30 plus 28% —$255. H&r block at home military 90 $454. H&r block at home military 30 —$833. H&r block at home military 10   $73. H&r block at home military 72 plus 28% —$454. H&r block at home military 30 $667. H&r block at home military 70 —$1,442. H&r block at home military 30   $160. H&r block at home military 60 plus 33% —$667. H&r block at home military 70 $833. H&r block at home military 10 —$1,464. H&r block at home military 20   $179. H&r block at home military 78 plus 33% —$833. H&r block at home military 10 $1,442. H&r block at home military 30 $416. H&r block at home military 22 plus 35% —$1,442. H&r block at home military 30 $1,464. H&r block at home military 20 $388. H&r block at home military 04 plus 35% —$1,464. H&r block at home military 20 SINGLE Persons—WEEKLY Payroll Period (For Wages Paid Through December 2009) If the wages are– And the number of withholding allowances claimed is— At least But less than 0 1 2 3 4 5 6 7 8 9 10 The amount of income tax to be withheld is— $0 $145 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 145 150 1 0 0 0 0 0 0 0 0 0 0 150 155 1 0 0 0 0 0 0 0 0 0 0 155 160 2 0 0 0 0 0 0 0 0 0 0 160 165 2 0 0 0 0 0 0 0 0 0 0 165 170 3 0 0 0 0 0 0 0 0 0 0 170 175 3 0 0 0 0 0 0 0 0 0 0 175 180 4 0 0 0 0 0 0 0 0 0 0 180 185 4 0 0 0 0 0 0 0 0 0 0 185 190 5 0 0 0 0 0 0 0 0 0 0 190 195 5 0 0 0 0 0 0 0 0 0 0 195 200 6 0 0 0 0 0 0 0 0 0 0 200 210 7 0 0 0 0 0 0 0 0 0 0 210 220 8 1 0 0 0 0 0 0 0 0 0 220 230 10 2 0 0 0 0 0 0 0 0 0 230 240 11 3 0 0 0 0 0 0 0 0 0 240 250 13 4 0 0 0 0 0 0 0 0 0 250 260 14 5 0 0 0 0 0 0 0 0 0 260 270 16 6 0 0 0 0 0 0 0 0 0 270 280 17 7 0 0 0 0 0 0 0 0 0 280 290 19 8 1 0 0 0 0 0 0 0 0 290 300 20 10 2 0 0 0 0 0 0 0 0 300 310 22 11 3 0 0 0 0 0 0 0 0 310 320 23 13 4 0 0 0 0 0 0 0 0 320 330 25 14 5 0 0 0 0 0 0 0 0 330 340 26 16 6 0 0 0 0 0 0 0 0 340 350 28 17 7 0 0 0 0 0 0 0 0 350 360 29 19 8 1 0 0 0 0 0 0 0 360 370 31 20 10 2 0 0 0 0 0 0 0 370 380 32 22 11 3 0 0 0 0 0 0 0 380 390 34 23 13 4 0 0 0 0 0 0 0 390 400 35 25 14 5 0 0 0 0 0 0 0 400 410 37 26 16 6 0 0 0 0 0 0 0 410 420 38 28 17 7 0 0 0 0 0 0 0 420 430 40 29 19 8 1 0 0 0 0 0 0 430 440 41 31 20 10 2 0 0 0 0 0 0 440 450 43 32 22 11 3 0 0 0 0 0 0 450 460 44 34 23 13 4 0 0 0 0 0 0 460 470 46 35 25 14 5 0 0 0 0 0 0 470 480 47 37 26 16 6 0 0 0 0 0 0 480 490 49 38 28 17 7 0 0 0 0 0 0 490 500 50 40 29 19 8 1 0 0 0 0 0 500 510 52 41 31 20 10 2 0 0 0 0 0 510 520 53 43 32 22 11 3 0 0 0 0 0 520 530 55 44 34 23 13 4 0 0 0 0 0 530 540 56 46 35 25 14 5 0 0 0 0 0 540 550 58 47 37 26 16 6 0 0 0 0 0 550 560 59 49 38 28 17 7 0 0 0 0 0 560 570 61 50 40 29 19 8 1 0 0 0 0 570 580 62 52 41 31 20 10 2 0 0 0 0 580 590 64 53 43 32 22 11 3 0 0 0 0 590 600 65 55 44 34 23 13 4 0 0 0 0 600 610 67 56 46 35 25 14 5 0 0 0 0 610 620 68 58 47 37 26 16 6 0 0 0 0 620 630 70 59 49 38 28 17 7 0 0 0 0 630 640 71 61 50 40 29 19 8 1 0 0 0 640 650 73 62 52 41 31 20 10 2 0 0 0 650 660 74 64 53 43 32 22 11 3 0 0 0 660 670 76 65 55 44 34 23 13 4 0 0 0 670 680 77 67 56 46 35 25 14 5 0 0 0 680 690 79 68 58 47 37 26 16 6 0 0 0 690 700 80 70 59 49 38 28 17 7 0 0 0 700 710 83 71 61 50 40 29 19 8 1 0 0 710 720 85 73 62 52 41 31 20 10 2 0 0 720 730 88 74 64 53 43 32 22 11 3 0 0 730 740 90 76 65 55 44 34 23 13 4 0 0 740 750 93 77 67 56 46 35 25 14 5 0 0 750 760 95 79 68 58 47 37 26 16 6 0 0 760 770 98 80 70 59 49 38 28 17 7 0 0 770 780 100 83 71 61 50 40 29 19 8 1 0 $780 $790 $103 $85 $73 $62 $52 $41 $31 $20 $10 $2 $0 790 800 105 88 74 64 53 43 32 22 11 3 0 800 810 108 90 76 65 55 44 34 23 13 4 0 810 820 110 93 77 67 56 46 35 25 14 5 0 820 830 113 95 79 68 58 47 37 26 16 6 0 830 840 115 98 80 70 59 49 38 28 17 7 0 840 850 118 100 83 71 61 50 40 29 19 8 1 850 860 120 103 85 73 62 52 41 31 20 10 2 860 870 123 105 88 74 64 53 43 32 22 11 3 870 880 125 108 90 76 65 55 44 34 23 13 4 880 890 128 110 93 77 67 56 46 35 25 14 5 890 900 130 113 95 79 68 58 47 37 26 16 6 900 910 133 115 98 80 70 59 49 38 28 17 7 910 920 135 118 100 83 71 61 50 40 29 19 8 920 930 138 120 103 85 73 62 52 41 31 20 10 930 940 140 123 105 88 74 64 53 43 32 22 11 940 950 143 125 108 90 76 65 55 44 34 23 13 950 960 145 128 110 93 77 67 56 46 35 25 14 960 970 148 130 113 95 79 68 58 47 37 26 16 970 980 150 133 115 98 80 70 59 49 38 28 17 980 990 153 135 118 100 83 71 61 50 40 29 19 990 1,000 155 138 120 103 85 73 62 52 41 31 20 1,000 1,010 158 140 123 105 88 74 64 53 43 32 22 1,010 1,020 160 143 125 108 90 76 65 55 44 34 23 1,020 1,030 163 145 128 110 93 77 67 56 46 35 25 1,030 1,040 165 148 130 113 95 79 68 58 47 37 26 1,040 1,050 168 150 133 115 98 80 70 59 49 38 28 1,050 1,060 170 153 135 118 100 83 71 61 50 40 29 1,060 1,070 173 155 138 120 103 85 73 62 52 41 31 1,070 1,080 175 158 140 123 105 88 74 64 53 43 32 1,080 1,090 178 160 143 125 108 90 76 65 55 44 34 1,090 1,100 180 163 145 128 110 93 77 67 56 46 35 1,100 1,110 183 165 148 130 113 95 79 68 58 47 37 1,110 1,120 185 168 150 133 115 98 80 70 59 49 38 1,120 1,130 188 170 153 135 118 100 83 71 61 50 40 1,130 1,140 190 173 155 138 120 103 85 73 62 52 41 1,140 1,150 193 175 158 140 123 105 88 74 64 53 43 1,150 1,160 195 178 160 143 125 108 90 76 65 55 44 1,160 1,170 198 180 163 145 128 110 93 77 67 56 46 1,170 1,180 200 183 165 148 130 113 95 79 68 58 47 1,180 1,190 203 185 168 150 133 115 98 80 70 59 49 1,190 1,200 205 188 170 153 135 118 100 82 71 61 50 1,200 1,210 208 190 173 155 138 120 103 85 73 62 52 1,210 1,220 210 193 175 158 140 123 105 87 74 64 53 1,220 1,230 213 195 178 160 143 125 108 90 76 65 55 1,230 1,240 215 198 180 163 145 128 110 92 77 67 56 1,240 1,250 218 200 183 165 148 130 113 95 79 68 58                           $1,250 and over Use Table 1(a) for a SINGLE person on page 5. H&r block at home military Also see the instructions on page 3. H&r block at home military                           MARRIED Persons—WEEKLY Payroll Period (For Wages Paid Through December 2009) If the wages are– And the number of withholding allowances claimed is— At least But less than 0 1 2 3 4 5 6 7 8 9 10 The amount of income tax to be withheld is— $0 $310 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 310 320 1 0 0 0 0 0 0 0 0 0 0 320 330 2 0 0 0 0 0 0 0 0 0 0 330 340 3 0 0 0 0 0 0 0 0 0 0 340 350 4 0 0 0 0 0 0 0 0 0 0 350 360 5 0 0 0 0 0 0 0 0 0 0 360 370 6 0 0 0 0 0 0 0 0 0 0 370 380 7 0 0 0 0 0 0 0 0 0 0 380 390 8 1 0 0 0 0 0 0 0 0 0 390 400 9 2 0 0 0 0 0 0 0 0 0 400 410 10 3 0 0 0 0 0 0 0 0 0 410 420 11 4 0 0 0 0 0 0 0 0 0 420 430 12 5 0 0 0 0 0 0 0 0 0 430 440 13 6 0 0 0 0 0 0 0 0 0 440 450 14 7 0 0 0 0 0 0 0 0 0 450 460 15 8 1 0 0 0 0 0 0 0 0 460 470 16 9 2 0 0 0 0 0 0 0 0 470 480 17 10 3 0 0 0 0 0 0 0 0 480 490 19 11 4 0 0 0 0 0 0 0 0 490 500 20 12 5 0 0 0 0 0 0 0 0 500 510 22 13 6 0 0 0 0 0 0 0 0 510 520 23 14 7 0 0 0 0 0 0 0 0 520 530 25 15 8 1 0 0 0 0 0 0 0 530 540 26 16 9 2 0 0 0 0 0 0 0 540 550 28 17 10 3 0 0 0 0 0 0 0 550 560 29 19 11 4 0 0 0 0 0 0 0 560 570 31 20 12 5 0 0 0 0 0 0 0 570 580 32 22 13 6 0 0 0 0 0 0 0 580 590 34 23 14 7 0 0 0 0 0 0 0 590 600 35 25 15 8 1 0 0 0 0 0 0 600 610 37 26 16 9 2 0 0 0 0 0 0 610 620 38 28 17 10 3 0 0 0 0 0 0 620 630 40 29 19 11 4 0 0 0 0 0 0 630 640 41 31 20 12 5 0 0 0 0 0 0 640 650 43 32 22 13 6 0 0 0 0 0 0 650 660 44 34 23 14 7 0 0 0 0 0 0 660 670 46 35 25 15 8 1 0 0 0 0 0 670 680 47 37 26 16 9 2 0 0 0 0 0 680 690 49 38 28 17 10 3 0 0 0 0 0 690 700 50 40 29 19 11 4 0 0 0 0 0 700 710 52 41 31 20 12 5 0 0 0 0 0 710 720 53 43 32 22 13 6 0 0 0 0 0 720 730 55 44 34 23 14 7 0 0 0 0 0 730 740 56 46 35 25 15 8 1 0 0 0 0 740 750 58 47 37 26 16 9 2 0 0 0 0 750 760 59 49 38 28 17 10 3 0 0 0 0 760 770 61 50 40 29 19 11 4 0 0 0 0 770 780 62 52 41 31 20 12 5 0 0 0 0 780 790 64 53 43 32 22 13 6 0 0 0 0 790 800 65 55 44 34 23 14 7 0 0 0 0 800 810 67 56 46 35 25 15 8 1 0 0 0 810 820 68 58 47 37 26 16 9 2 0 0 0 820 830 70 59 49 38 28 17 10 3 0 0 0 830 840 71 61 50 40 29 19 11 4 0 0 0 840 850 73 62 52 41 31 20 12 5 0 0 0 850 860 74 64 53 43 32 22 13 6 0 0 0 860 870 76 65 55 44 34 23 14 7 0 0 0 870 880 77 67 56 46 35 25 15 8 1 0 0 880 890 79 68 58 47 37 26 16 9 2 0 0 890 900 80 70 59 49 38 28 17 10 3 0 0 900 910 82 71 61 50 40 29 19 11 4 0 0 910 920 83 73 62 52 41 31 20 12 5 0 0 920 930 85 74 64 53 43 32 22 13 6 0 0 930 940 86 76 65 55 44 34 23 14 7 0 0 940 950 88 77 67 56 46 35 25 15 8 1 0 950 960 89 79 68 58 47 37 26 16 9 2 0 960 970 91 80 70 59 49 38 28 17 10 3 0 970 980 92 82 71 61 50 40 29 19 11 4 0 980 990 94 83 73 62 52 41 31 20 12 5 0 990 1,000 95 85 74 64 53 43 32 22 13 6 0 $1,000 $1,010 $97 $86 $76 $65 $55 $44 $34 $23 $14 $7 $0 1,010 1,020 98 88 77 67 56 46 35 25 15 8 1 1,020 1,030 100 89 79 68 58 47 37 26 16 9 2 1,030 1,040 101 91 80 70 59 49 38 28 17 10 3 1,040 1,050 103 92 82 71 61 50 40 29 19 11 4 1,050 1,060 104 94 83 73 62 52 41 31 20 12 5 1,060 1,070 106 95 85 74 64 53 43 32 22 13 6 1,070 1,080 107 97 86 76 65 55 44 34 23 14 7 1,080 1,090 109 98 88 77 67 56 46 35 25 15 8 1,090 1,100 110 100 89 79 68 58 47 37 26 16 9 1,100 1,110 112 101 91 80 70 59 49 38 28 17 10 1,110 1,120 113 103 92 82 71 61 50 40 29 19 11 1,120 1,130 115 104 94 83 73 62 52 41 31 20 12 1,130 1,140 116 106 95 85 74 64 53 43 32 22 13 1,140 1,150 118 107 97 86 76 65 55 44 34 23 14 1,150 1,160 119 109 98 88 77 67 56 46 35 25 15 1,160 1,170 121 110 100 89 79 68 58 47 37 26 16 1,170 1,180 122 112 101 91 80 70 59 49 38 28 17 1,180 1,190 124 113 103 92 82 71 61 50 40 29 19 1,190 1,200 125 115 104 94 83 73 62 52 41 31 20 1,200 1,210 127 116 106 95 85 74 64 53 43 32 22 1,210 1,220 128 118 107 97 86 76 65 55 44 34 23 1,220 1,230 130 119 109 98 88 77 67 56 46 35 25 1,230 1,240 131 121 110 100 89 79 68 58 47 37 26 1,240 1,250 133 122 112 101 91 80 70 59 49 38 28 1,250 1,260 134 124 113 103 92 82 71 61 50 40 29 1,260 1,270 136 125 115 104 94 83 73 62 52 41 31 1,270 1,280 137 127 116 106 95 85 74 64 53 43 32 1,280 1,290 139 128 118 107 97 86 76 65 55 44 34 1,290 1,300 140 130 119 109 98 88 77 67 56 46 35 1,300 1,310 142 131 121 110 100 89 79 68 58 47 37 1,310 1,320 143 133 122 112 101 91 80 70 59 49 38 1,320 1,330 145 134 124 113 103 92 82 71 61 50 40 1,330 1,340 146 136 125 115 104 94 83 73 62 52 41 1,340 1,350 148 137 127 116 106 95 85 74 64 53 43 1,350 1,360 149 139 128 118 107 97 86 76 65 55 44 1,360 1,370 151 140 130 119 109 98 88 77 67 56 46 1,370 1,380 152 142 131 121 110 100 89 79 68 58 47 1,380 1,390 154 143 133 122 112 101 91 80 70 59 49 1,390 1,400 155 145 134 124 113 103 92 82 71 61 50                           $1,400 and over Use Table 1(b) for a MARRIED person on page 5. H&r block at home military Also see the instructions on page 3. H&r block at home military                           SINGLE Persons—BIWEEKLY Payroll Period (For Wages Paid Through December 2009) If the wages are– And the number of withholding allowances claimed is— At least But less than 0 1 2 3 4 5 6 7 8 9 10 The amount of income tax to be withheld is— $0 $280 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 280 290 1 0 0 0 0 0 0 0 0 0 0 290 300 2 0 0 0 0 0 0 0 0 0 0 300 310 3 0 0 0 0 0 0 0 0 0 0 310 320 4 0 0 0 0 0 0 0 0 0 0 320 330 5 0 0 0 0 0 0 0 0 0 0 330 340 6 0 0 0 0 0 0 0 0 0 0 340 350 7 0 0 0 0 0 0 0 0 0 0 350 360 8 0 0 0 0 0 0 0 0 0 0 360 370 9 0 0 0 0 0 0 0 0 0 0 370 380 10 0 0 0 0 0 0 0 0 0 0 380 390 11 0 0 0 0 0 0 0 0 0 0 390 400 12 0 0 0 0 0 0 0 0 0 0 400 410 13 0 0 0 0 0 0 0 0 0 0 410 420 15 0 0 0 0 0 0 0 0 0 0 420 430 16 1 0 0 0 0 0 0 0 0 0 430 440 18 2 0 0 0 0 0 0 0 0 0 440 450 19 3 0 0 0 0 0 0 0 0 0 450 460 21 4 0 0 0 0 0 0 0 0 0 460 470 22 5 0 0 0 0 0 0 0 0 0 470 480 24 6 0 0 0 0 0 0 0 0 0 480 490 25 7 0 0 0 0 0 0 0 0 0 490 500 27 8 0 0 0 0 0 0 0 0 0 500 520 29 9 0 0 0 0 0 0 0 0 0 520 540 32 11 0 0 0 0 0 0 0 0 0 540 560 35 14 0 0 0 0 0 0 0 0 0 560 580 38 17 1 0 0 0 0 0 0 0 0 580 600 41 20 3 0 0 0 0 0 0 0 0 600 620 44 23 5 0 0 0 0 0 0 0 0 620 640 47 26 7 0 0 0 0 0 0 0 0 640 660 50 29 9 0 0 0 0 0 0 0 0 660 680 53 32 11 0 0 0 0 0 0 0 0 680 700 56 35 14 0 0 0 0 0 0 0 0 700 720 59 38 17 1 0 0 0 0 0 0 0 720 740 62 41 20 3 0 0 0 0 0 0 0 740 760 65 44 23 5 0 0 0 0 0 0 0 760 780 68 47 26 7 0 0 0 0 0 0 0 780 800 71 50 29 9 0 0 0 0 0 0 0 800 820 74 53 32 11 0 0 0 0 0 0 0 820 840 77 56 35 14 0 0 0 0 0 0 0 840 860 80 59 38 17 1 0 0 0 0 0 0 860 880 83 62 41 20 3 0 0 0 0 0 0 880 900 86 65 44 23 5 0 0 0 0 0 0 900 920 89 68 47 26 7 0 0 0 0 0 0 920 940 92 71 50 29 9 0 0 0 0 0 0 940 960 95 74 53 32 11 0 0 0 0 0 0 960 980 98 77 56 35 14 0 0 0 0 0 0 980 1,000 101 80 59 38 17 1 0 0 0 0 0 1,000 1,020 104 83 62 41 20 3 0 0 0 0 0 1,020 1,040 107 86 65 44 23 5 0 0 0 0 0 1,040 1,060 110 89 68 47 26 7 0 0 0 0 0 1,060 1,080 113 92 71 50 29 9 0 0 0 0 0 1,080 1,100 116 95 74 53 32 11 0 0 0 0 0 1,100 1,120 119 98 77 56 35 14 0 0 0 0 0 1,120 1,140 122 101 80 59 38 17 1 0 0 0 0 1,140 1,160 125 104 83 62 41 20 3 0 0 0 0 1,160 1,180 128 107 86 65 44 23 5 0 0 0 0 1,180 1,200 131 110 89 68 47 26 7 0 0 0 0 1,200 1,220 134 113 92 71 50 29 9 0 0 0 0 1,220 1,240 137 116 95 74 53 32 11 0 0 0 0 1,240 1,260 140 119 98 77 56 35 14 0 0 0 0 1,260 1,280 143 122 101 80 59 38 17 1 0 0 0 1,280 1,300 146 125 104 83 62 41 20 3 0 0 0 1,300 1,320 149 128 107 86 65 44 23 5 0 0 0 1,320 1,340 152 131 110 89 68 47 26 7 0 0 0 1,340 1,360 155 134 113 92 71 50 29 9 0 0 0 1,360 1,380 158 137 116 95 74 53 32 11 0 0 0 1,380 1,400 161 140 119 98 77 56 35 13 0 0 0 1,400 1,420 166 143 122 101 80 59 38 16 1 0 0 1,420 1,440 171 146 125 104 83 62 41 19 3 0 0 $1,440 $1,460 $176 $149 $128 $107 $86 $65 $44 $22 $5 $0 $0 1,460 1,480 181 152 131 110 89 68 47 25 7 0 0 1,480 1,500 186 155 134 113 92 71 50 28 9 0 0 1,500 1,520 191 158 137 116 95 74 53 31 11 0 0 1,520 1,540 196 161 140 119 98 77 56 34 13 0 0 1,540 1,560 201 166 143 122 101 80 59 37 16 1 0 1,560 1,580 206 171 146 125 104 83 62 40 19 3 0 1,580 1,600 211 176 149 128 107 86 65 43 22 5 0 1,600 1,620 216 181 152 131 110 89 68 46 25 7 0 1,620 1,640 221 186 155 134 113 92 71 49 28 9 0 1,640 1,660 226 191 158 137 116 95 74 52 31 11 0 1,660 1,680 231 196 161 140 119 98 77 55 34 13 0 1,680 1,700 236 201 165 143 122 101 80 58 37 16 1 1,700 1,720 241 206 170 146 125 104 83 61 40 19 3 1,720 1,740 246 211 175 149 128 107 86 64 43 22 5 1,740 1,760 251 216 180 152 131 110 89 67 46 25 7 1,760 1,780 256 221 185 155 134 113 92 70 49 28 9 1,780 1,800 261 226 190 158 137 116 95 73 52 31 11 1,800 1,820 266 231 195 161 140 119 98 76 55 34 13 1,820 1,840 271 236 200 165 143 122 101 79 58 37 16 1,840 1,860 276 241 205 170 146 125 104 82 61 40 19 1,860 1,880 281 246 210 175 149 128 107 85 64 43 22 1,880 1,900 286 251 215 180 152 131 110 88 67 46 25 1,900 1,920 291 256 220 185 155 134 113 91 70 49 28 1,920 1,940 296 261 225 190 158 137 116 94 73 52 31 1,940 1,960 301 266 230 195 161 140 119 97 76 55 34 1,960 1,980 306 271 235 200 165 143 122 100 79 58 37 1,980 2,000 311 276 240 205 170 146 125 103 82 61 40 2,000 2,020 316 281 245 210 175 149 128 106 85 64 43 2,020 2,040 321 286 250 215 180 152 131 109 88 67 46 2,040 2,060 326 291 255 220 185 155 134 112 91 70 49 2,060 2,080 331 296 260 225 190 158 137 115 94 73 52 2,080 2,100 336 301 265 230 195 161 140 118 97 76 55                           $2,100 and over Use Table 2(a) for a SINGLE person on page 5. H&r block at home military Also see the instructions on page 3. H&r block at home military                           MARRIED Persons—BIWEEKLY Payroll Period (For Wages Paid Through December 2009) If the wages are– And the number of withholding allowances claimed is— At least But less than 0 1 2 3 4 5 6 7 8 9 10 The amount of income tax to be withheld is— $0 $620 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 620 640 2 0 0 0 0 0 0 0 0 0 0 640 660 4 0 0 0 0 0 0 0 0 0 0 660 680 6 0 0 0 0 0 0 0 0 0 0 680 700 8 0 0 0 0 0 0 0 0 0 0 700 720 10 0 0 0 0 0 0 0 0 0 0 720 740 12 0 0 0 0 0 0 0 0 0 0 740 760 14 0 0 0 0 0 0 0 0 0 0 760 780 16 2 0 0 0 0 0 0 0 0 0 780 800 18 4 0 0 0 0 0 0 0 0 0 800 820 20 6 0 0 0 0 0 0 0 0 0 820 840 22 8 0 0 0 0 0 0 0 0 0 840 860 24 10 0 0 0 0 0 0 0 0 0 860 880 26 12 0 0 0 0 0 0 0 0 0 880 900 28 14 0 0 0 0 0 0 0 0 0 900 920 30 16 2 0 0 0 0 0 0 0 0 920 940 32 18 4 0 0 0 0 0 0 0 0 940 960 35 20 6 0 0 0 0 0 0 0 0 960 980 38 22 8 0 0 0 0 0 0 0 0 980 1,000 41 24 10 0 0 0 0 0 0 0 0 1,000 1,020 44 26 12 0 0 0 0 0 0 0 0 1,020 1,040 47 28 14 0 0 0 0 0 0 0 0 1,040 1,060 50 30 16 2 0 0 0 0 0 0 0 1,060 1,080 53 32 18 4 0 0 0 0 0 0 0 1,080 1,100 56 35 20 6 0 0 0 0 0 0 0 1,100 1,120 59 38 22 8 0 0 0 0 0 0 0 1,120 1,140 62 41 24 10 0 0 0 0 0 0 0 1,140 1,160 65 44 26 12 0 0 0 0 0 0 0 1,160 1,180 68 47 28 14 0 0 0 0 0 0 0 1,180 1,200 71 50 30 16 2 0 0 0 0 0 0 1,200 1,220 74 53 32 18 4 0 0 0 0 0 0 1,220 1,240 77 56 35 20 6 0 0 0 0 0 0 1,240 1,260 80 59 38 22 8 0 0 0 0 0 0 1,260 1,280 83 62 41 24 10 0 0 0 0 0 0 1,280 1,300 86 65 44 26 12 0 0 0 0 0 0 1,300 1,320 89 68 47 28 14 0 0 0 0 0 0 1,320 1,340 92 71 50 30 16 2 0 0 0 0 0 1,340 1,360 95 74 53 32 18 4 0 0 0 0 0 1,360 1,380 98 77 56 35 20 6 0 0 0 0 0 1,380 1,400 101 80 59 38 22 8 0 0 0 0 0 1,400 1,420 104 83 62 41 24 10 0 0 0 0 0 1,420 1,440 107 86 65 44 26 12 0 0 0 0 0 1,440 1,460 110 89 68 47 28 14 0 0 0 0 0 1,460 1,480 113 92 71 50 30 16 2 0 0 0 0 1,480 1,500 116 95 74 53 32 18 4 0 0 0 0 1,500 1,520 119 98 77 56 35 20 6 0 0 0 0 1,520 1,540 122 101 80 59 38 22 8 0 0 0 0 1,540 1,560 125 104 83 62 41 24 10 0 0 0 0 1,560 1,580 128 107 86 65 44 26 12 0 0 0 0 1,580 1,600 131 110 89 68 47 28 14 0 0 0 0 1,600 1,620 134 113 92 71 50 30 16 2 0 0 0 1,620 1,640 137 116 95 74 53 32 18 4 0 0 0 1,640 1,660 140 119 98 77 56 35 20 6 0 0 0 1,660 1,680 143 122 101 80 59 38 22 8 0 0 0 1,680 1,700 146 125 104 83 62 41 24 10 0 0 0 1,700 1,720 149 128 107 86 65 44 26 12 0 0 0 1,720 1,740 152 131 110 89 68 47 28 14 0 0 0 1,740 1,760 155 134 113 92 71 50 30 16 2 0 0 1,760 1,780 158 137 116 95 74 53 32 18 4 0 0 1,780 1,800 161 140 119 98 77 56 35 20 6 0 0 1,800 1,820 164 143 122 101 80 59 38 22 8 0 0 1,820 1,840 167 146 125 104 83 62 41 24 10 0 0 1,840 1,860 170 149 128 107 86 65 44 26 12 0 0 1,860 1,880 173 152 131 110 89 68 47 28 14 0 0 1,880 1,900 176 155 134 113 92 71 50 30 16 2 0 1,900 1,920 179 158 137 116 95 74 53 32 18 4 0 1,920 1,940 182 161 140 119 98 77 56 35 20 6 0 1,940 1,960 185 164 143 122 101 80 59 38 22 8 0 1,960 1,980 188 167 146 125 104 83 62 41 24 10 0 1,980 2,000 191 170 149 128 107 86 65 44 26 12 0 $2,000 $2,020 $194 $173 $152 $131 $110 $89 $68 $47 $28 $14 $0 2,020 2,040 197 176 155 134 113 92 71 50 30 16 2 2,040 2,060 200 179 158 137 116 95 74 53 32 18 4 2,060 2,080 203 182 161 140 119 98 77 56 34 20 6 2,080 2,100 206 185 164 143 122 101 80 59 37 22 8 2,100 2,120 209 188 167 146 125 104 83 62 40 24 10 2,120 2,140 212 191 170 149 128 107 86 65 43 26 12 2,140 2,160 215 194 173 152 131 110 89 68 46 28 14 2,160 2,180 218 197 176 155 134 113 92 71 49 30 16 2,180 2,200 221 200 179 158 137 116 95 74 52 32 18 2,200 2,220 224 203 182 161 140 119 98 77 55 34 20 2,220 2,240 227 206 185 164 143 122 101 80 58 37 22 2,240 2,260 230 209 188 167 146 125 104 83 61 40 24 2,260 2,280 233 212 191 170 149 128 107 86 64 43 26 2,280 2,300 236 215 194 173 152 131 110 89 67 46 28 2,300 2,320 239 218 197 176 155 134 113 92 70 49 30 2,320 2,340 242 221 200 179 158 137 116 95 73 52 32 2,340 2,360 245 224 203 182 161 140 119 98 76 55 34 2,360 2,380 248 227 206 185 164 143 122 101 79 58 37 2,380 2,400 251 230 209 188 167 146 125 104 82 61 40 2,400 2,420 254 233 212 191 170 149 128 107 85 64 43 2,420 2,440 257 236 215 194 173 152 131 110 88 67 46 2,440 2,460 260 239 218 197 176 155 134 113 91 70 49 2,460 2,480 263 242 221 200 179 158 137 116 94 73 52 2,480 2,500 266 245 224 203 182 161 140 119 97 76 55 2,500 2,520 269 248 227 206 185 164 143 122 100 79 58 2,520 2,540 272 251 230 209 188 167 146 125 103 82 61 2,540 2,560 275 254 233 212 191 170 149 128 106 85 64 2,560 2,580 278 257 236 215 194 173 152 131 109 88 67 2,580 2,600 281 260 239 218 197 176 155 134 112 91 70 2,600 2,620 284 263 242 221 200 179 158 137 115 94 73 2,620 2,640 287 266 245 224 203 182 161 140 118 97 76 2,640 2,660 290 269 248 227 206 185 164 143 121 100 79 2,660 2,680 293 272 251 230 209 188 167 146 124 103 82 2,680 2,700 296 275 254 233 212 191 170 149 127 106 85                           $2,700 and over Use Table 2(b) for a MARRIED person on page 5. H&r block at home military Also see the instructions on page 3. H&r block at home military                           SINGLE Persons—SEMIMONTHLY Payroll Period (For Wages Paid Through December 2009) If the wages are– And the number of withholding allowances claimed is— At least But less than 0 1 2 3 4 5 6 7 8 9 10 The amount of income tax to be withheld is— $0 $300 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 300 310 1 0 0 0 0 0 0 0 0 0 0 310 320 2 0 0 0 0 0 0 0 0 0 0 320 330 3 0 0 0 0 0 0 0 0 0 0 330 340 4 0 0 0 0 0 0 0 0 0 0 340 350 5 0 0 0 0 0 0 0 0 0 0 350 360 6 0 0 0 0 0 0 0 0 0 0 360 370 7 0 0 0 0 0 0 0 0 0 0 370 380 8 0 0 0 0 0 0 0 0 0 0 380 390 9 0 0 0 0 0 0 0 0 0 0 390 400 10 0 0 0 0 0 0 0 0 0 0 400 410 11 0 0 0 0 0 0 0 0 0 0 410 420 12 0 0 0 0 0 0 0 0 0 0 420 430 13 0 0 0 0 0 0 0 0 0 0 430 440 14 0 0 0 0 0 0 0 0 0 0 440 450 15 0 0 0 0 0 0 0 0 0 0 450 460 17 0 0 0 0 0 0 0 0 0 0 460 470 18 1 0 0 0 0 0 0 0 0 0 470 480 20 2 0 0 0 0 0 0 0 0 0 480 490 21 3 0 0 0 0 0 0 0 0 0 490 500 23 4 0 0 0 0 0 0 0 0 0 500 520 25 6 0 0 0 0 0 0 0 0 0 520 540 28 8 0 0 0 0 0 0 0 0 0 540 560 31 10 0 0 0 0 0 0 0 0 0 560 580 34 12 0 0 0 0 0 0 0 0 0 580 600 37 14 0 0 0 0 0 0 0 0 0 600 620 40 17 1 0 0 0 0 0 0 0 0 620 640 43 20 3 0 0 0 0 0 0 0 0 640 660 46 23 5 0 0 0 0 0 0 0 0 660 680 49 26 7 0 0 0 0 0 0 0 0 680 700 52 29 9 0 0 0 0 0 0 0 0 700 720 55 32 11 0 0 0 0 0 0 0 0 720 740 58 35 13 0 0 0 0 0 0 0 0 740 760 61 38 15 0 0 0 0 0 0 0 0 760 780 64 41 18 1 0 0 0 0 0 0 0 780 800 67 44 21 3 0 0 0 0 0 0 0 800 820 70 47 24 5 0 0 0 0 0 0 0 820 840 73 50 27 7 0 0 0 0 0 0 0 840 860 76 53 30 9 0 0 0 0 0 0 0 860 880 79 56 33 11 0 0 0 0 0 0 0 880 900 82 59 36 13 0 0 0 0 0 0 0 900 920 85 62 39 16 0 0 0 0 0 0 0 920 940 88 65 42 19 2 0 0 0 0 0 0 940 960 91 68 45 22 4 0 0 0 0 0 0 960 980 94 71 48 25 6 0 0 0 0 0 0 980 1,000 97 74 51 28 8 0 0 0 0 0 0 1,000 1,020 100 77 54 31 10 0 0 0 0 0 0 1,020 1,040 103 80 57 34 12 0 0 0 0 0 0 1,040 1,060 106 83 60 37 15 0 0 0 0 0 0 1,060 1,080 109 86 63 40 18 1 0 0 0 0 0 1,080 1,100 112 89 66 43 21 3 0 0 0 0 0 1,100 1,120 115 92 69 46 24 5 0 0 0 0 0 1,120 1,140 118 95 72 49 27 7 0 0 0 0 0 1,140 1,160 121 98 75 52 30 9 0 0 0 0 0 1,160 1,180 124 101 78 55 33 11 0 0 0 0 0 1,180 1,200 127 104 81 58 36 13 0 0 0 0 0 1,200 1,220 130 107 84 61 39 16 0 0 0 0 0 1,220 1,240 133 110 87 64 42 19 2 0 0 0 0 1,240 1,260 136 113 90 67 45 22 4 0 0 0 0 1,260 1,280 139 116 93 70 48 25 6 0 0 0 0 1,280 1,300 142 119 96 73 51 28 8 0 0 0 0 1,300 1,320 145 122 99 76 54 31 10 0 0 0 0 1,320 1,340 148 125 102 79 57 34 12 0 0 0 0 1,340 1,360 151 128 105 82 60 37 14 0 0 0 0 1,360 1,380 154 131 108 85 63 40 17 1 0 0 0 1,380 1,400 157 134 111 88 66 43 20 3 0 0 0 1,400 1,420 160 137 114 91 69 46 23 5 0 0 0 1,420 1,440 163 140 117 94 72 49 26 7 0 0 0 1,440 1,460 166 143 120 97 75 52 29 9 0 0 0 1,460 1,480 169 146 123 100 78 55 32 11 0 0 0 $1,480 $1,500 $172 $149 $126 $103 $81 $58 $35 $13 $0 $0 $0 1,500 1,520 175 152 129 106 84 61 38 15 0 0 0 1,520 1,540 180 155 132 109 87 64 41 18 1 0 0 1,540 1,560 185 158 135 112 90 67 44 21 3 0 0 1,560 1,580 190 161 138 115 93 70 47 24 5 0 0 1,580 1,600 195 164 141 118 96 73 50 27 7 0 0 1,600 1,620 200 167 144 121 99 76 53 30 9 0 0 1,620 1,640 205 170 147 124 102 79 56 33 11 0 0 1,640 1,660 210 173 150 127 105 82 59 36 13 0 0 1,660 1,680 215 177 153 130 108 85 62 39 16 0 0 1,680 1,700 220 182 156 133 111 88 65 42 19 2 0 1,700 1,720 225 187 159 136 114 91 68 45 22 4 0 1,720 1,740 230 192 162 139 117 94 71 48 25 6 0 1,740 1,760 235 197 165 142 120 97 74 51 28 8 0 1,760 1,780 240 202 168 145 123 100 77 54 31 10 0 1,780 1,800 245 207 171 148 126 103 80 57 34 12 0 1,800 1,820 250 212 174 151 129 106 83 60 37 15 0 1,820 1,840 255 217 179 154 132 109 86 63 40 18 1 1,840 1,860 260 222 184 157 135 112 89 66 43 21 3 1,860 1,880 265 227 189 160 138 115 92 69 46 24 5 1,880 1,900 270 232 194 163 141 118 95 72 49 27 7 1,900 1,920 275 237 199 166 144 121 98 75 52 30 9 1,920 1,940 280 242 204 169 147 124 101 78 55 33 11 1,940 1,960 285 247 209 172 150 127 104 81 58 36 13 1,960 1,980 290 252 214 176 153 130 107 84 61 39 16 1,980 2,000 295 257 219 181 156 133 110 87 64 42 19 2,000 2,020 300 262 224 186 159 136 113 90 67 45 22 2,020 2,040 305 267 229 191 162 139 116 93 70 48 25 2,040 2,060 310 272 234 196 165 142 119 96 73 51 28 2,060 2,080 315 277 239 201 168 145 122 99 76 54 31 2,080 2,100 320 282 244 206 171 148 125 102 79 57 34 2,100 2,120 325 287 249 211 174 151 128 105 82 60 37 2,120 2,140 330 292 254 216 178 154 131 108 85 63 40                           $2,140 and over Use Table 3(a) for a SINGLE person on page 5. H&r block at home military Also see the instructions on page 3. H&r block at home military                           MARRIED Persons—SEMIMONTHLY Payroll Period (For Wages Paid Through December 2009) If the wages are– And the number of withholding allowances claimed is— At least But less than 0 1 2 3 4 5 6 7 8 9 10 The amount of income tax to be withheld is— $0 $660 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 660 680 1 0 0 0 0 0 0 0 0 0 0 680 700 3 0 0 0 0 0 0 0 0 0 0 700 720 5 0 0 0 0 0 0 0 0 0 0 720 740 7 0 0 0 0 0 0 0 0 0 0 740 760 9 0 0 0 0 0 0 0 0 0 0 760 780 11 0 0 0 0 0 0 0 0 0 0 780 800 13 0 0 0 0 0 0 0 0 0 0 800 820 15 0 0 0 0 0 0 0 0 0 0 820 840 17 2 0 0 0 0 0 0 0 0 0 840 860 19 4 0 0 0 0 0 0 0 0 0 860 880 21 6 0 0 0 0 0 0 0 0 0 880 900 23 8 0 0 0 0 0 0 0 0 0 900 920 25 10 0 0 0 0 0 0 0 0 0 920 940 27 12 0 0 0 0 0 0 0 0 0 940 960 29 14 0 0 0 0 0 0 0 0 0 960 980 31 16 1 0 0 0 0 0 0 0 0 980 1,000 33 18 3 0 0 0 0 0 0 0 0 1,000 1,020 35 20 5 0 0 0 0 0 0 0 0 1,020 1,040 38 22 7 0 0 0 0 0 0 0 0 1,040 1,060 41 24 9 0 0 0 0 0 0 0 0 1,060 1,080 44 26 11 0 0 0 0 0 0 0 0 1,080 1,100 47 28 13 0 0 0 0 0 0 0 0 1,100 1,120 50 30 15 0 0 0 0 0 0 0 0 1,120 1,140 53 32 17 2 0 0 0 0 0 0 0 1,140 1,160 56 34 19 4 0 0 0 0 0 0 0 1,160 1,180 59 36 21 6 0 0 0 0 0 0 0 1,180 1,200 62 39 23 8 0 0 0 0 0 0 0 1,200 1,220 65 42 25 10 0 0 0 0 0 0 0 1,220 1,240 68 45 27 12 0 0 0 0 0 0 0 1,240 1,260 71 48 29 14 0 0 0 0 0 0 0 1,260 1,280 74 51 31 16 1 0 0 0 0 0 0 1,280 1,300 77 54 33 18 3 0 0 0 0 0 0 1,300 1,320 80 57 35 20 5 0 0 0 0 0 0 1,320 1,340 83 60 37 22 7 0 0 0 0 0 0 1,340 1,360 86 63 40 24 9 0 0 0 0 0 0 1,360 1,380 89 66 43 26 11 0 0 0 0 0 0 1,380 1,400 92 69 46 28 13 0 0 0 0 0 0 1,400 1,420 95 72 49 30 15 0 0 0 0 0 0 1,420 1,440 98 75 52 32 17 1 0 0 0 0 0 1,440 1,460 101 78 55 34 19 3 0 0 0 0 0 1,460 1,480 104 81 58 36 21 5 0 0 0 0 0 1,480 1,500 107 84 61 39 23 7 0 0 0 0 0 1,500 1,520 110 87 64 42 25 9 0 0 0 0 0 1,520 1,540 113 90 67 45 27 11 0 0 0 0 0 1,540 1,560 116 93 70 48 29 13 0 0 0 0 0 1,560 1,580 119 96 73 51 31 15 0 0 0 0 0 1,580 1,600 122 99 76 54 33 17 2 0 0 0 0 1,600 1,620 125 102 79 57 35 19 4 0 0 0 0 1,620 1,640 128 105 82 60 37 21 6 0 0 0 0 1,640 1,660 131 108 85 63 40 23 8 0 0 0 0 1,660 1,680 134 111 88 66 43 25 10 0 0 0 0 1,680 1,700 137 114 91 69 46 27 12 0 0 0 0 1,700 1,720 140 117 94 72 49 29 14 0 0 0 0 1,720 1,740 143 120 97 75 52 31 16 1 0 0 0 1,740 1,760 146 123 100 78 55 33 18 3 0 0 0 1,760 1,780 149 126 103 81 58 35 20 5 0 0 0 1,780 1,800 152 129 106 84 61 38 22 7 0 0 0 1,800 1,820 155 132 109 87 64 41 24 9 0 0 0 1,820 1,840 158 135 112 90 67 44 26 11 0 0 0 1,840 1,860 161 138 115 93 70 47 28 13 0 0 0 1,860 1,880 164 141 118 96 73 50 30 15 0 0 0 1,880 1,900 167 144 121 99 76 53 32 17 2 0 0 1,900 1,920 170 147 124 102 79 56 34 19 4 0 0 1,920 1,940 173 150 127 105 82 59 36 21 6 0 0 1,940 1,960 176 153 130 108 85 62 39 23 8 0 0 1,960 1,980 179 156 133 111 88 65 42 25 10 0 0 1,980 2,000 182 159 136 114 91 68 45 27 12 0 0 2,000 2,020 185 162 139 117 94 71 48 29 14 0 0 2,020 2,040 188 165 142 120 97 74 51 31 16 1 0 $2,040 $2,060 $191 $168 $145 $123 $100 $77 $54 $33 $18 $3 $0 2,060 2,080 194 171 148 126 103 80 57 35 20 5 0 2,080 2,100 197 174 151 129 106 83 60 37 22 7 0 2,100 2,120 200 177 154 132 109 86 63 40 24 9 0 2,120 2,140 203 180 157 135 112 89 66 43 26 11 0 2,140 2,160 206 183 160 138 115 92 69 46 28 13 0 2,160 2,180 209 186 163 141 118 95 72 49 30 15 0 2,180 2,200 212 189 166 144 121 98 75 52 32 17 1 2,200 2,220 215 192 169 147 124 101 78 55 34 19 3 2,220 2,240 218 195 172 150 127 104 81 58 36 21 5 2,240 2,260 221 198 175 153 130 107 84 61 38 23 7 2,260 2,280 224 201 178 156 133 110 87 64 41 25 9 2,280 2,300 227 204 181 159 136 113 90 67 44 27 11 2,300 2,320 230 207 184 162 139 116 93 70 47 29 13 2,320 2,340 233 210 187 165 142 119 96 73 50 31 15 2,340 2,360 236 213 190 168 145 122 99 76 53 33 17 2,360 2,380 239 216 193 171 148 125 102 79 56 35 19 2,380 2,400 242 219 196 174 151 128 105 82 59 37 21 2,400 2,420 245 222 199 177 154 131 108 85 62 40 23 2,420 2,440 248 225 202 180 157 134 111 88 65 43 25 2,440 2,460 251 228 205 183 160 137 114 91 68 46 27 2,460 2,480 254 231 208 186 163 140 117 94 71 49 29 2,480 2,500 257 234 211 189 166 143 120 97 74 52 31 2,500 2,520 260 237 214 192 169 146 123 100 77 55 33 2,520 2,540 263 240 217 195 172 149 126 103 80 58 35 2,540 2,560 266 243 220 198 175 152 129 106 83 61 38 2,560 2,580 269 246 223 201 178 155 132 109 86 64 41 2,580 2,600 272 249 226 204 181 158 135 112 89 67 44 2,600 2,620 275 252 229 207 184 161 138 115 92 70 47 2,620 2,640 278 255 232 210 187 164 141 118 95 73 50 2,640 2,660 281 258 235 213 190 167 144 121 98 76 53 2,660 2,680 284 261 238 216 193 170 147 124 101 79 56 2,680 2,700 287 264 241 219 196 173 150 127 104 82 59 2,700 2,720 290 267 244 222 199 176 153 130 107 85 62 2,720 2,740 293 270 247 225 202 179 156 133 110 88 65                           $2,740 and over Use Table 3(b) for a MARRIED person on page 5. H&r block at home military Also see the instructions on page 3. H&r block at home military                           SINGLE Persons—MONTHLY Payroll Period (For Wages Paid Through December 2009) If the wages are– And the number of withholding allowances claimed is— At least But less than 0 1 2 3 4 5 6 7 8 9 10 The amount of income tax to be withheld is— $0 $600 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 600 640 2 0 0 0 0 0 0 0 0 0 0 640 680 6 0 0 0 0 0 0 0 0 0 0 680 720 10 0 0 0 0 0 0 0 0 0 0 720 760 14 0 0 0 0 0 0 0 0 0 0 760 800 18 0 0 0 0 0 0 0 0 0 0 800 840 22 0 0 0 0 0 0 0 0 0 0 840 880 26 0 0 0 0 0 0 0 0 0 0 880 920 32 0 0 0 0 0 0 0 0 0 0 920 960 38 4 0 0 0 0 0 0 0 0 0 960 1,000 44 8 0 0 0 0 0 0 0 0 0 1,000 1,040 50 12 0 0 0 0 0 0 0 0 0 1,040 1,080 56 16 0 0 0 0 0 0 0 0 0 1,080 1,120 62 20 0 0 0 0 0 0 0 0 0 1,120 1,160 68 24 0 0 0 0 0 0 0 0 0 1,160 1,200 74 28 0 0 0 0 0 0 0 0 0 1,200 1,240 80 34 1 0 0 0 0 0 0 0 0 1,240 1,280 86 40 5 0 0 0 0 0 0 0 0 1,280 1,320 92 46 9 0 0 0 0 0 0 0 0 1,320 1,360 98 52 13 0 0 0 0 0 0 0 0 1,360 1,400 104 58 17 0 0 0 0 0 0 0 0 1,400 1,440 110 64 21 0 0 0 0 0 0 0 0 1,440 1,480 116 70 25 0 0 0 0 0 0 0 0 1,480 1,520 122 76 31 0 0 0 0 0 0 0 0 1,520 1,560 128 82 37 3 0 0 0 0 0 0 0 1,560 1,600 134 88 43 7 0 0 0 0 0 0 0 1,600 1,640 140 94 49 11 0 0 0 0 0 0 0 1,640 1,680 146 100 55 15 0 0 0 0 0 0 0 1,680 1,720 152 106 61 19 0 0 0 0 0 0 0 1,720 1,760 158 112 67 23 0 0 0 0 0 0 0 1,760 1,800 164 118 73 27 0 0 0 0 0 0 0 1,800 1,840 170 124 79 33 1 0 0 0 0 0 0 1,840 1,880 176 130 85 39 5 0 0 0 0 0 0 1,880 1,920 182 136 91 45 9 0 0 0 0 0 0 1,920 1,960 188 142 97 51 13 0 0 0 0 0 0 1,960 2,000 194 148 103 57 17 0 0 0 0 0 0 2,000 2,040 200 154 109 63 21 0 0 0 0 0 0 2,040 2,080 206 160 115 69 25 0 0 0 0 0 0 2,080 2,120 212 166 121 75 29 0 0 0 0 0 0 2,120 2,160 218 172 127 81 35 2 0 0 0 0 0 2,160 2,200 224 178 133 87 41 6 0 0 0 0 0 2,200 2,240 230 184 139 93 47 10 0 0 0 0 0 2,240 2,280 236 190 145 99 53 14 0 0 0 0 0 2,280 2,320 242 196 151 105 59 18 0 0 0 0 0 2,320 2,360 248 202 157 111 65 22 0 0 0 0 0 2,360 2,400 254 208 163 117 71 26 0 0 0 0 0 2,400 2,440 260 214 169 123 77 32 0 0 0 0 0 2,440 2,480 266 220 175 129 83 38 4 0 0 0 0 2,480 2,520 272 226 181 135 89 44 8 0 0 0 0 2,520 2,560 278 232 187 141 95 50 12 0 0 0 0 2,560 2,600 284 238 193 147 101 56 16 0 0 0 0 2,600 2,640 290 244 199 153 107 62 20 0 0 0 0 2,640 2,680 296 250 205 159 113 68 24 0 0 0 0 2,680 2,720 302 256 211 165 119 74 28 0 0 0 0 2,720 2,760 308 262 217 171 125 80 34 1 0 0 0 2,760 2,800 314 268 223 177 131 86 40 5 0 0 0 2,800 2,840 320 274 229 183 137 92 46 9 0 0 0 2,840 2,880 326 280 235 189 143 98 52 13 0 0 0 2,880 2,920 332 286 241 195 149 104 58 17 0 0 0 2,920 2,960 338 292 247 201 155 110 64 21 0 0 0 2,960 3,000 344 298 253 207 161 116 70 25 0 0 0 3,000 3,040 350 304 259 213 167 122 76 30 0 0 0 3,040 3,080 360 310 265 219 173 128 82 36 3 0 0 3,080 3,120 370 316 271 225 179 134 88 42 7 0 0 3,120 3,160 380 322 277 231 185 140 94 48 11 0 0 3,160 3,200 390 328 283 237 191 146 100 54 15 0 0 3,200 3,240 400 334 289 243 197 152 106 60 19 0 0 3,240 3,280 410 340 295 249 203 158 112 66 23 0 0 3,280 3,320 420 346 301 255 209 164 118 72 27 0 0 3,320 3,360 430 354 307 261 215 170 124 78 33 0 0 $3,360 $3,400 $440 $364 $313 $267 $221 $176 $130 $84 $39 $4 $0 3,400 3,440 450 374 319 273 227 182 136 90 45 8 0 3,440 3,480 460 384 325 279 233 188 142 96 51 12 0 3,480 3,520 470 394 331 285 239 194 148 102 57 16 0 3,520 3,560 480 404 337 291 245 200 154 108 63 20 0 3,560 3,600 490 414 343 297 251 206 160 114 69 24 0 3,600 3,640 500 424 349 303 257 212 166 120 75 29 0 3,640 3,680 510 434 358 309 263 218 172 126 81 35 2 3,680 3,720 520 444 368 315 269 224 178 132 87 41 6 3,720 3,760 530 454 378 321 275 230 184 138 93 47 10 3,760 3,800 540 464 388 327 281 236 190 144 99 53 14 3,800 3,840 550 474 398 333 287 242 196 150 105 59 18 3,840 3,880 560 484 408 339 293 248 202 156 111 65 22 3,880 3,920 570 494 418 345 299 254 208 162 117 71 26 3,920 3,960 580 504 428 352 305 260 214 168 123 77 32 3,960 4,000 590 514 438 362 311 266 220 174 129 83 38 4,000 4,040 600 524 448 372 317 272 226 180 135 89 44 4,040 4,080 610 534 458 382 323 278 232 186 141 95 50 4,080 4,120 620 544 468 392 329 284 238 192 147 101 56 4,120 4,160 630 554 478 402 335 290 244 198 153 107 62 4,160 4,200 640 564 488 412 341 296 250 204 159 113 68 4,200 4,240 650 574 498 422 347 302 256 210 165 119 74 4,240 4,280 660 584 508 432 356 308 262 216 171 125 80 4,280 4,320 670 594 518 442 366 314 268 222 177 131 86 4,320 4,360 680 604 528 452 376 320 274 228 183 137 92 4,360 4,400 690 614 538 462 386 326 280 234 189 143 98 4,400 4,440 700 624 548 472 396 332 286 240 195 149 104 4,440 4,480 710 634 558 482 406 338 292 246 201 155 110 4,480 4,520 720 644 568 492 416 344 298 252 207 161 116 4,520 4,560 730 654 578 502 426 350 304 258 213 167 122 4,560 4,600 740 664 588 512 436 360 310 264 219 173 128 4,600 4,640 750 674 598 522 446 370 316 270 225 179 134 4,640 4,680 760 684 608 532 456 380 322 276 231 185 140 4,680 4,720 770 694 618 542 466 390 328 282 237 191 146 4,720 4,760 780 704 628 552 476 400 334 288 243 197 152 4,760 4,800 790 714 638 562 486 410 340 294 249 203 158 4,800 4,840 800 724 648 572 496 420 346 300 255 209 164 4,840 4,880 810 734 658 582 506 430 354 306 261 215 170 4,880 4,920 820 744 668 592 516 440 364 312 267 221 176 4,920 4,960 830 754 678 602 526 450 374 318 273 227 182 4,960 5,000 840 764 688 612 536 460 384 324 279 233 188 5,000 5,040 850 774 698 622 546 470 394 330 285 239 194 5,040 5,080 860 784 708 632 556 480 404 336 291 245 200                           $5,080 and over Use Table 4(a) for a SINGLE person on page 5. H&r block at home military Also see the instructions on page 3. H&r block at home military                           MARRIED Persons—MONTHLY Payroll Period (For Wages Paid Through December 2009) If the wages are– And the number of withholding allowances claimed is— At least But less than 0 1 2 3 4 5 6 7 8 9 10 The amount of income tax to be withheld is— $0 $1,320 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 1,320 1,360 3 0 0 0 0 0 0 0 0 0 0 1,360 1,400 7 0 0 0 0 0 0 0 0 0 0 1,400 1,440 11 0 0 0 0 0 0 0 0 0 0 1,440 1,480 15 0 0 0 0 0 0 0 0 0 0 1,480 1,520 19 0 0 0 0 0 0 0 0 0 0 1,520 1,560 23 0 0 0 0 0 0 0 0 0 0 1,560 1,600 27 0 0 0 0 0 0 0 0 0 0 1,600 1,640 31 0 0 0 0 0 0 0 0 0 0 1,640 1,680 35 4 0 0 0 0 0 0 0 0 0 1,680 1,720 39 8 0 0 0 0 0 0 0 0 0 1,720 1,760 43 12 0 0 0 0 0 0 0 0 0 1,760 1,800 47 16 0 0 0 0 0 0 0 0 0 1,800 1,840 51 20 0 0 0 0 0 0 0 0 0 1,840 1,880 55 24 0 0 0 0 0 0 0 0 0 1,880 1,920 59 28 0 0 0 0 0 0 0 0 0 1,920 1,960 63 32 2 0 0 0 0 0 0 0 0 1,960 2,000 67 36 6 0 0 0 0 0 0 0 0 2,000 2,040 71 40 10 0 0 0 0 0 0 0 0 2,040 2,080 76 44 14 0 0 0 0 0 0 0 0 2,080 2,120 82 48 18 0 0 0 0 0 0 0 0 2,120 2,160 88 52 22 0 0 0 0 0 0 0 0 2,160 2,200 94 56 26 0 0 0 0 0 0 0 0 2,200 2,240 100 60 30 0 0 0 0 0 0 0 0 2,240 2,280 106 64 34 4 0 0 0 0 0 0 0 2,280 2,320 112 68 38 8 0 0 0 0 0 0 0 2,320 2,360 118 72 42 12 0 0 0 0 0 0 0 2,360 2,400 124 78 46 16 0 0 0 0 0 0 0 2,400 2,440 130 84 50 20 0 0 0 0 0 0 0 2,440 2,480 136 90 54 24 0 0 0 0 0 0 0 2,480 2,520 142 96 58 28 0 0 0 0 0 0 0 2,520 2,560 148 102 62 32 1 0 0 0 0 0 0 2,560 2,600 154 108 66 36 5 0 0 0 0 0 0 2,600 2,640 160 114 70 40 9 0 0 0 0 0 0 2,640 2,680 166 120 75 44 13 0 0 0 0 0 0 2,680 2,720 172 126 81 48 17 0 0 0 0 0 0 2,720 2,760 178 132 87 52 21 0 0 0 0 0 0 2,760 2,800 184 138 93 56 25 0 0 0 0 0 0 2,800 2,840 190 144 99 60 29 0 0 0 0 0 0 2,840 2,880 196 150 105 64 33 3 0 0 0 0 0 2,880 2,920 202 156 111 68 37 7 0 0 0 0 0 2,920 2,960 208 162 117 72 41 11 0 0 0 0 0 2,960 3,000 214 168 123 77 45 15 0 0 0 0 0 3,000 3,040 220 174 129 83 49 19 0 0 0 0 0 3,040 3,080 226 180 135 89 53 23 0 0 0 0 0 3,080 3,120 232 186 141 95 57 27 0 0 0 0 0 3,120 3,160 238 192 147 101 61 31 0 0 0 0 0 3,160 3,200 244 198 153 107 65 35 4 0 0 0 0 3,200 3,240 250 204 159 113 69 39 8 0 0 0 0 3,240 3,280 256 210 165 119 73 43 12 0 0 0 0 3,280 3,320 262 216 171 125 79 47 16 0 0 0 0 3,320 3,360 268 222 177 131 85 51 20 0 0 0 0 3,360 3,400 274 228 183 137 91 55 24 0 0 0 0 3,400 3,440 280 234 189 143 97 59 28 0 0 0 0 3,440 3,480 286 240 195 149 103 63 32 2 0 0 0 3,480 3,520 292 246 201 155 109 67 36 6 0 0 0 3,520 3,560 298 252 207 161 115 71 40 10 0 0 0 3,560 3,600 304 258 213 167 121 76 44 14 0 0 0 3,600 3,640 310 264 219 173 127 82 48 18 0 0 0 3,640 3,680 316 270 225 179 133 88 52 22 0 0 0 3,680 3,720 322 276 231 185 139 94 56 26 0 0 0 3,720 3,760 328 282 237 191 145 100 60 30 0 0 0 3,760 3,800 334 288 243 197 151 106 64 34 3 0 0 3,800 3,840 340 294 249 203 157 112 68 38 7 0 0 3,840 3,880 346 300 255 209 163 118 72 42 11 0 0 3,880 3,920 352 306 261 215 169 124 78 46 15 0 0 3,920 3,960 358 312 267 221 175 130 84 50 19 0 0 3,960 4,000 364 318 273 227 181 136 90 54 23 0 0 4,000 4,040 370 324 279 233 187 142 96 58 27 0 0 4,040 4,080 376 330 285 239 193 148 102 62 31 1 0 $4,080 $4,120 $382 $336 $291 $245 $199 $154 $108 $66 $35 $5 $0 4,120 4,160 388 342 297 251 205 160 114 70 39 9 0 4,160 4,200 394 348 303 257 211 166 120 75 43 13 0 4,200 4,240 400 354 309 263 217 172 126 81 47 17 0 4,240 4,280 406 360 315 269 223 178 132 87 51 21 0 4,280 4,320 412 366 321 275 229 184 138 93 55 25 0 4,320 4,360 418 372 327 281 235 190 144 99 59 29 0 4,360 4,400 424 378 333 287 241 196 150 105 63 33 3 4,400 4,440 430 384 339 293 247 202 156 111 67 37 7 4,440 4,480 436 390 345 299 253 208 162 117 71 41 11 4,480 4,520 442 396 351 305 259 214 168 123 77 45 15 4,520 4,560 448 402 357 311 265 220 174 129 83 49 19 4,560 4,600 454 408 363 317 271 226 180 135 89 53 23 4,600 4,640 460 414 369 323 277 232 186 141 95 57 27 4,640 4,680 466 420 375 329 283 238 192 147 101 61 31 4,680 4,720 472 426 381 335 289 244 198 153 107 65 35 4,720 4,760 478 432 387 341 295 250 204 159 113 69 39 4,760 4,800 484 438 393 347 301 256 210 165 119 73 43 4,800 4,840 490 444 399 353 307 262 216 171 125 79 47 4,840 4,880 496 450 405 359 313 268 222 177 131 85 51 4,880 4,920 502 456 411 365 319 274 228 183 137 91 55 4,920 4,960 508 462 417 371 325 280 234 189 143 97 59 4,960 5,000 514 468 423 377 331 286 240 195 149 103 63 5,000 5,040 520 474 429 383 337 292 246 201 155 109 67 5,040 5,080 526 480 435 389 343 298 252 207 161 115 71 5,080 5,120 532 486 441 395 349 304 258 213 167 121 76 5,120 5,160 538 492 447 401 355 310 264 219 173 127 82 5,160 5,200 544 498 453 407 361 316 270 225 179 133 88 5,200 5,240 550 504 459 413 367 322 276 231 185 139 94 5,240 5,280 556 510 465 419 373 328 282 237 191 145 100 5,280 5,320 562 516 471 425 379 334 288 243 197 151 106 5,320 5,360 568 522 477 431 385 340 294 249 203 157 112 5,360 5,400 574 528 483 437 391 346 300 255 209 163 118 5,400 5,440 580 534 489 443 397 352 306 261 215 169 124 5,440 5,480 586 540 495 449 403 358 312 267 221 175 130 5,480 5,520 592 546 501 455 409 364 318 273 227 181 136 5,520 5,560 598 552 507 461 415 370 324 279 233 187 142 5,560 5,600 604 558 513 467 421 376 330 285 239 193 148 5,600 5,640 610 564 519 473 427 382 336 291 245 199 154 5,640 5,680 616 570 525 479 433 388 342 297 251 205 160 5,680 5,720 622 576 531 485 439 394 348 303 257 211 166 5,720 5,760 628 582 537 491 445 400 354 309 263 217 172 5,760 5,800 634 588 543 497 451 406 360 315 269 223 178 5,800 5,840 640 594 549 503 457 412 366 321 275 229 184 5,840 5,880 646 600 555 509 463 418 372 327 281 235 190                           $5,880 and over Use Table 4(b) for a MARRIED person on page 5. H&r block at home military Also see the instructions on page 3. H&r block at home military                           SINGLE Persons—DAILY OR MISCELLANEOUS Payroll Period (For Wages Paid Through December 2009) If the wages are– And the number of withholding allowances claimed is— At least But less than 0 1 2 3 4 5 6 7 8 9 10 The amount of income tax to be withheld is— $0 $33 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 33 36 1 0 0 0 0 0 0 0 0 0 0 36 39
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The H&r Block At Home Military

H&r block at home military 26. H&r block at home military   Car Expenses and Other Employee Business Expenses Table of Contents What's New Introduction Useful Items - You may want to see: Travel ExpensesTraveling Away From Home Tax Home Temporary Assignment or Job What Travel Expenses Are Deductible? Travel in the United States Travel Outside the United States Conventions Entertainment Expenses50% Limit What Entertainment Expenses Are Deductible? What Entertainment Expenses Are Not Deductible? Gift Expenses Transportation ExpensesArmed Forces reservists. H&r block at home military Parking fees. H&r block at home military Advertising display on car. H&r block at home military Car pools. H&r block at home military Hauling tools or instruments. H&r block at home military Union members' trips from a union hall. H&r block at home military Car Expenses RecordkeepingHow To Prove Expenses How Long To Keep Records and Receipts How To ReportGifts. H&r block at home military Statutory employees. H&r block at home military Reimbursements Completing Forms 2106 and 2106-EZ Special Rules What's New Standard mileage rate. H&r block at home military  For 2013, the standard mileage rate for the cost of operating your car for business use is 56½ cents per mile. H&r block at home military Car expenses and use of the standard mileage rate are explained under Transportation Expenses , later. H&r block at home military Depreciation limits on cars, trucks, and vans. H&r block at home military  For 2013, the first-year limit on the total section 179 deduction, special depreciation allowance, and depreciation deduction for cars remains at $11,160 ($3,160 if you elect not to claim the special depreciation allowance). H&r block at home military For trucks and vans the first-year limit remains at $11,360 ($3,360 if you elect not to claim the special depreciation allowance). H&r block at home military For more information, see Depreciation limits in Publication 463. H&r block at home military Introduction You may be able to deduct the ordinary and necessary business-related expenses you have for: Travel, Entertainment, Gifts, or Transportation. H&r block at home military An ordinary expense is one that is common and accepted in your trade or business. H&r block at home military A necessary expense is one that is helpful and appropriate for your business. H&r block at home military An expense does not have to be required to be considered necessary. H&r block at home military This chapter explains the following. H&r block at home military What expenses are deductible. H&r block at home military How to report your expenses on your return. H&r block at home military What records you need to prove your expenses. H&r block at home military How to treat any expense reimbursements you may receive. H&r block at home military Who does not need to use this chapter. H&r block at home military   If you are an employee, you will not need to read this chapter if all of the following are true. H&r block at home military You fully accounted to your employer for your work-related expenses. H&r block at home military You received full reimbursement for your expenses. H&r block at home military Your employer required you to return any excess reimbursement and you did so. H&r block at home military There is no amount shown with a code “L” in box 12 of your Form W-2, Wage and Tax Statement. H&r block at home military If you meet all of these conditions, there is no need to show the expenses or the reimbursements on your return. H&r block at home military See Reimbursements , later, if you would like more information on reimbursements and accounting to your employer. H&r block at home military    If you meet these conditions and your employer included reimbursements on your Form W-2 in error, ask your employer for a corrected Form W-2. H&r block at home military Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 535 Business Expenses Form (and Instructions) Schedule A (Form 1040) Itemized Deductions Schedule C (Form 1040) Profit or Loss From Business Schedule C-EZ (Form 1040) Net Profit From Business Schedule F (Form 1040) Profit or Loss From Farming Form 2106 Employee Business Expenses Form 2106-EZ Unreimbursed Employee Business Expenses Travel Expenses If you temporarily travel away from your tax home, you can use this section to determine if you have deductible travel expenses. H&r block at home military This section discusses: Traveling away from home, Tax home, Temporary assignment or job, and What travel expenses are deductible. H&r block at home military It also discusses the standard meal allowance, rules for travel inside and outside the United States, and deductible convention expenses. H&r block at home military Travel expenses defined. H&r block at home military   For tax purposes, travel expenses are the ordinary and necessary expenses (defined earlier) of traveling away from home for your business, profession, or job. H&r block at home military   You will find examples of deductible travel expenses in Table 26-1 . H&r block at home military Traveling Away From Home You are traveling away from home if: Your duties require you to be away from the general area of your tax home (defined later) substantially longer than an ordinary day's work, and You need to sleep or rest to meet the demands of your work while away from home. H&r block at home military This rest requirement is not satisfied by merely napping in your car. H&r block at home military You do not have to be away from your tax home for a whole day or from dusk to dawn as long as your relief from duty is long enough to get necessary sleep or rest. H&r block at home military Example 1. H&r block at home military You are a railroad conductor. H&r block at home military You leave your home terminal on a regularly scheduled round-trip run between two cities and return home 16 hours later. H&r block at home military During the run, you have 6 hours off at your turnaround point where you eat two meals and rent a hotel room to get necessary sleep before starting the return trip. H&r block at home military You are considered to be away from home. H&r block at home military Example 2. H&r block at home military You are a truck driver. H&r block at home military You leave your terminal and return to it later the same day. H&r block at home military You get an hour off at your turnaround point to eat. H&r block at home military Because you are not off to get necessary sleep and the brief time off is not an adequate rest period, you are not traveling away from home. H&r block at home military Members of the Armed Forces. H&r block at home military   If you are a member of the U. H&r block at home military S. H&r block at home military Armed Forces on a permanent duty assignment overseas, you are not traveling away from home. H&r block at home military You cannot deduct your expenses for meals and lodging. H&r block at home military You cannot deduct these expenses even if you have to maintain a home in the United States for your family members who are not allowed to accompany you overseas. H&r block at home military If you are transferred from one permanent duty station to another, you may have deductible moving expenses, which are explained in Publication 521, Moving Expenses. H&r block at home military    A naval officer assigned to permanent duty aboard a ship that has regular eating and living facilities has a tax home aboard ship for travel expense purposes. H&r block at home military Tax Home To determine whether you are traveling away from home, you must first determine the location of your tax home. H&r block at home military Generally, your tax home is your regular place of business or post of duty, regardless of where you maintain your family home. H&r block at home military It includes the entire city or general area in which your business or work is located. H&r block at home military If you have more than one regular place of business, your tax home is your main place of business. H&r block at home military See Main place of business or work , later. H&r block at home military If you do not have a regular or a main place of business because of the nature of your work, then your tax home may be the place where you regularly live. H&r block at home military See No main place of business or work , later. H&r block at home military If you do not have a regular or a main place of business or post of duty and there is no place where you regularly live, you are considered an itinerant (a transient) and your tax home is wherever you work. H&r block at home military As an itinerant, you cannot claim a travel expense deduction because you are never considered to be traveling away from home. H&r block at home military Main place of business or work. H&r block at home military   If you have more than one place of business or work, consider the following when determining which one is your main place of business or work. H&r block at home military The total time you ordinarily spend in each place. H&r block at home military The level of your business activity in each place. H&r block at home military Whether your income from each place is significant or insignificant. H&r block at home military Example. H&r block at home military You live in Cincinnati where you have a seasonal job for 8 months each year and earn $40,000. H&r block at home military You work the other 4 months in Miami, also at a seasonal job, and earn $15,000. H&r block at home military Cincinnati is your main place of work because you spend most of your time there and earn most of your income there. H&r block at home military No main place of business or work. H&r block at home military   You may have a tax home even if you do not have a regular or main place of business or work. H&r block at home military Your tax home may be the home where you regularly live. H&r block at home military Factors used to determine tax home. H&r block at home military   If you do not have a regular or main place of business or work, use the following three factors to determine where your tax home is. H&r block at home military You perform part of your business in the area of your main home and use that home for lodging while doing business in the area. H&r block at home military You have living expenses at your main home that you duplicate because your business requires you to be away from that home. H&r block at home military You have not abandoned the area in which both your historical place of lodging and your claimed main home are located; you have a member or members of your family living at your main home; or you often use that home for lodging. H&r block at home military   If you satisfy all three factors, your tax home is the home where you regularly live. H&r block at home military If you satisfy only two factors, you may have a tax home depending on all the facts and circumstances. H&r block at home military If you satisfy only one factor, you are an itinerant; your tax home is wherever you work and you cannot deduct travel expenses. H&r block at home military Example. H&r block at home military You are single and live in Boston in an apartment you rent. H&r block at home military You have worked for your employer in Boston for a number of years. H&r block at home military Your employer enrolls you in a 12-month executive training program. H&r block at home military You do not expect to return to work in Boston after you complete your training. H&r block at home military During your training, you do not do any work in Boston. H&r block at home military Instead, you receive classroom and on-the-job training throughout the United States. H&r block at home military You keep your apartment in Boston and return to it frequently. H&r block at home military You use your apartment to conduct your personal business. H&r block at home military You also keep up your community contacts in Boston. H&r block at home military When you complete your training, you are transferred to Los Angeles. H&r block at home military You do not satisfy factor (1) because you did not work in Boston. H&r block at home military You satisfy factor (2) because you had duplicate living expenses. H&r block at home military You also satisfy factor (3) because you did not abandon your apartment in Boston as your main home, you kept your community contacts, and you frequently returned to live in your apartment. H&r block at home military Therefore, you have a tax home in Boston. H&r block at home military Tax home different from family home. H&r block at home military   If you (and your family) do not live at your tax home (defined earlier), you cannot deduct the cost of traveling between your tax home and your family home. H&r block at home military You also cannot deduct the cost of meals and lodging while at your tax home. H&r block at home military See Example 1 . H&r block at home military   If you are working temporarily in the same city where you and your family live, you may be considered as traveling away from home. H&r block at home military See Example 2 . H&r block at home military Example 1. H&r block at home military You are a truck driver and you and your family live in Tucson. H&r block at home military You are employed by a trucking firm that has its terminal in Phoenix. H&r block at home military At the end of your long runs, you return to your home terminal in Phoenix and spend one night there before returning home. H&r block at home military You cannot deduct any expenses you have for meals and lodging in Phoenix or the cost of traveling from Phoenix to Tucson. H&r block at home military This is because Phoenix is your tax home. H&r block at home military Example 2. H&r block at home military Your family home is in Pittsburgh, where you work 12 weeks a year. H&r block at home military The rest of the year you work for the same employer in Baltimore. H&r block at home military In Baltimore, you eat in restaurants and sleep in a rooming house. H&r block at home military Your salary is the same whether you are in Pittsburgh or Baltimore. H&r block at home military Because you spend most of your working time and earn most of your salary in Baltimore, that city is your tax home. H&r block at home military You cannot deduct any expenses you have for meals and lodging there. H&r block at home military However, when you return to work in Pittsburgh, you are away from your tax home even though you stay at your family home. H&r block at home military You can deduct the cost of your round trip between Baltimore and Pittsburgh. H&r block at home military You can also deduct your part of your family's living expenses for meals and lodging while you are living and working in Pittsburgh. H&r block at home military Temporary Assignment or Job You may regularly work at your tax home and also work at another location. H&r block at home military It may not be practical to return to your tax home from this other location at the end of each work day. H&r block at home military Temporary assignment vs. H&r block at home military indefinite assignment. H&r block at home military   If your assignment or job away from your main place of work is temporary, your tax home does not change. H&r block at home military You are considered to be away from home for the whole period you are away from your main place of work. H&r block at home military You can deduct your travel expenses if they otherwise qualify for deduction. H&r block at home military Generally, a temporary assignment in a single location is one that is realistically expected to last (and does in fact last) for 1 year or less. H&r block at home military   However, if your assignment or job is indefinite, the location of the assignment or job becomes your new tax home and you cannot deduct your travel expenses while there. H&r block at home military An assignment or job in a single location is considered indefinite if it is realistically expected to last for more than 1 year, whether or not it actually lasts for more than 1 year. H&r block at home military   If your assignment is indefinite, you must include in your income any amounts you receive from your employer for living expenses, even if they are called travel allowances and you account to your employer for them. H&r block at home military You may be able to deduct the cost of relocating to your new tax home as a moving expense. H&r block at home military See Publication 521 for more information. H&r block at home military Exception for federal crime investigations or prosecutions. H&r block at home military   If you are a federal employee participating in a federal crime investigation or prosecution, you are not subject to the 1-year rule. H&r block at home military This means you may be able to deduct travel expenses even if you are away from your tax home for more than 1 year, provided you meet the other requirements for deductibility. H&r block at home military   For you to qualify, the Attorney General (or his or her designee) must certify that you are traveling: For the federal government, In a temporary duty status, and To investigate or prosecute, or provide support services for the investigation or prosecution of a federal crime. H&r block at home military Determining temporary or indefinite. H&r block at home military   You must determine whether your assignment is temporary or indefinite when you start work. H&r block at home military If you expect an assignment or job to last for 1 year or less, it is temporary unless there are facts and circumstances that indicate otherwise. H&r block at home military An assignment or job that is initially temporary may become indefinite due to changed circumstances. H&r block at home military A series of assignments to the same location, all for short periods but that together cover a long period, may be considered an indefinite assignment. H&r block at home military Going home on days off. H&r block at home military   If you go back to your tax home from a temporary assignment on your days off, you are not considered away from home while you are in your hometown. H&r block at home military You cannot deduct the cost of your meals and lodging there. H&r block at home military However, you can deduct your travel expenses, including meals and lodging, while traveling between your temporary place of work and your tax home. H&r block at home military You can claim these expenses up to the amount it would have cost you to stay at your temporary place of work. H&r block at home military   If you keep your hotel room during your visit home, you can deduct the cost of your hotel room. H&r block at home military In addition, you can deduct your expenses of returning home up to the amount you would have spent for meals had you stayed at your temporary place of work. H&r block at home military Probationary work period. H&r block at home military   If you take a job that requires you to move, with the understanding that you will keep the job if your work is satisfactory during a probationary period, the job is indefinite. H&r block at home military You cannot deduct any of your expenses for meals and lodging during the probationary period. H&r block at home military What Travel Expenses Are Deductible? Once you have determined that you are traveling away from your tax home, you can determine what travel expenses are deductible. H&r block at home military You can deduct ordinary and necessary expenses you have when you travel away from home on business. H&r block at home military The type of expense you can deduct depends on the facts and your circumstances. H&r block at home military Table 26-1 summarizes travel expenses you may be able to deduct. H&r block at home military You may have other deductible travel expenses that are not covered there, depending on the facts and your circumstances. H&r block at home military When you travel away from home on business, you should keep records of all the expenses you have and any advances you receive from your employer. H&r block at home military You can use a log, diary, notebook, or any other written record to keep track of your expenses. H&r block at home military The types of expenses you need to record, along with supporting documentation, are described in Table 26-2 , later. H&r block at home military Separating costs. H&r block at home military   If you have one expense that includes the costs of meals, entertainment, and other services (such as lodging or transportation), you must allocate that expense between the cost of meals and entertainment and the cost of other services. H&r block at home military You must have a reasonable basis for making this allocation. H&r block at home military For example, you must allocate your expenses if a hotel includes one or more meals in its room charge. H&r block at home military Travel expenses for another individual. H&r block at home military   If a spouse, dependent, or other individual goes with you (or your employee) on a business trip or to a business convention, you generally cannot deduct his or her travel expenses. H&r block at home military Employee. H&r block at home military   You can deduct the travel expenses of someone who goes with you if that person: Is your employee, Has a bona fide business purpose for the travel, and Would otherwise be allowed to deduct the travel expenses. H&r block at home military Business associate. H&r block at home military   If a business associate travels with you and meets the conditions in (2) and (3) above, you can deduct the travel expenses you have for that person. H&r block at home military A business associate is someone with whom you could reasonably expect to engage or deal in the active conduct of your business. H&r block at home military A business associate can be a current or prospective (likely to become) customer, client, supplier, employee, agent, partner, or professional advisor. H&r block at home military Bona fide business purpose. H&r block at home military   A bona fide business purpose exists if you can prove a real business purpose for the individual's presence. H&r block at home military Incidental services, such as typing notes or assisting in entertaining customers, are not enough to make the expenses deductible. H&r block at home military Example. H&r block at home military Jerry drives to Chicago on business and takes his wife, Linda, with him. H&r block at home military Linda is not Jerry's employee. H&r block at home military Linda occasionally types notes, performs similar services, and accompanies Jerry to luncheons and dinners. H&r block at home military The performance of these services does not establish that her presence on the trip is necessary to the conduct of Jerry's business. H&r block at home military Her expenses are not deductible. H&r block at home military Jerry pays $199 a day for a double room. H&r block at home military A single room costs $149 a day. H&r block at home military He can deduct the total cost of driving his car to and from Chicago, but only $149 a day for his hotel room. H&r block at home military If he uses public transportation, he can deduct only his fare. H&r block at home military Table 26-1. H&r block at home military Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. H&r block at home military IF you have expenses for. H&r block at home military . H&r block at home military . H&r block at home military THEN you can deduct the cost of. H&r block at home military . H&r block at home military . H&r block at home military transportation travel by airplane, train, bus, or car between your home and your business destination. H&r block at home military If you were provided with a ticket or you are riding free as a result of a frequent traveler or similar program, your cost is zero. H&r block at home military If you travel by ship, see Luxury Water Travel and Cruise ships (under Conventions) in Publication 463 for additional rules and limits. H&r block at home military taxi, commuter bus, and airport limousine fares for these and other types of transportation that take you between: The airport or station and your hotel, and The hotel and the work location of your customers or clients, your business meeting place, or your temporary work location. H&r block at home military baggage and shipping sending baggage and sample or display material between your regular and temporary work locations. H&r block at home military car operating and maintaining your car when traveling away from home on business. H&r block at home military You can deduct actual expenses or the standard mileage rate as well as business-related tolls and parking. H&r block at home military If you rent a car while away from home on business, you can deduct only the business-use portion of the expenses. H&r block at home military lodging and meals your lodging and meals if your business trip is overnight or long enough that you need to stop for sleep or rest to properly perform your duties. H&r block at home military Meals include amounts spent for food, beverages, taxes, and related tips. H&r block at home military See Meals and Incidental Expenses for additional rules and limits. H&r block at home military cleaning dry cleaning and laundry. H&r block at home military telephone business calls while on your business trip. H&r block at home military This includes business communication by fax machine or other communication devices. H&r block at home military tips tips you pay for any expenses in this chart. H&r block at home military other other similar ordinary and necessary expenses related to your business travel. H&r block at home military These expenses might include transportation to or from a business meal, public stenographer's fees, computer rental fees, and operating and maintaining a house trailer. H&r block at home military Meals and Incidental Expenses You can deduct the cost of meals in either of the following situations. H&r block at home military It is necessary for you to stop for substantial sleep or rest to properly perform your duties while traveling away from home on business. H&r block at home military The meal is business-related entertainment. H&r block at home military Business-related entertainment is discussed under Entertainment Expenses , later. H&r block at home military The following discussion deals only with meals (and incidental expenses) that are not business-related entertainment. H&r block at home military Lavish or extravagant. H&r block at home military   You cannot deduct expenses for meals that are lavish or extravagant. H&r block at home military An expense is not considered lavish or extravagant if it is reasonable based on the facts and circumstances. H&r block at home military Expenses will not be disallowed merely because they are more than a fixed dollar amount or take place at deluxe restaurants, hotels, nightclubs, or resorts. H&r block at home military 50% limit on meals. H&r block at home military   You can figure your meal expenses using either of the following methods. H&r block at home military Actual cost. H&r block at home military The standard meal allowance. H&r block at home military Both of these methods are explained below. H&r block at home military But, regardless of the method you use, you generally can deduct only 50% of the unreimbursed cost of your meals. H&r block at home military   If you are reimbursed for the cost of your meals, how you apply the 50% limit depends on whether your employer's reimbursement plan was accountable or nonaccountable. H&r block at home military If you are not reimbursed, the 50% limit applies whether the unreimbursed meal expense is for business travel or business entertainment. H&r block at home military The 50% limit is explained later under Entertainment Expenses . H&r block at home military Accountable and nonaccountable plans are discussed later under Reimbursements . H&r block at home military Actual cost. H&r block at home military   You can use the actual cost of your meals to figure the amount of your expense before reimbursement and application of the 50% deduction limit. H&r block at home military If you use this method, you must keep records of your actual cost. H&r block at home military Standard meal allowance. H&r block at home military   Generally, you can use the “standard meal allowance” method as an alternative to the actual cost method. H&r block at home military It allows you to use a set amount for your daily meals and incidental expenses (M&IE), instead of keeping records of your actual costs. H&r block at home military The set amount varies depending on where and when you travel. H&r block at home military In this chapter, “standard meal allowance” refers to the federal rate for M&IE, discussed later under Amount of standard meal allowance . H&r block at home military If you use the standard meal allowance, you still must keep records to prove the time, place, and business purpose of your travel. H&r block at home military See Recordkeeping , later. H&r block at home military Incidental expenses. H&r block at home military   The term “incidental expenses” means fees and tips given to porters, baggage carriers, hotel staff, and staff on ships. H&r block at home military Incidental expenses do not include expenses for laundry, cleaning and pressing of clothing, lodging taxes, costs of telegrams or telephone calls, transportation between places of lodging or business and places where meals are taken, or the mailing cost of filing travel vouchers and paying employer-sponsored charge card billings. H&r block at home military Incidental expenses only method. H&r block at home military   You can use an optional method (instead of actual cost) for deducting incidental expenses only. H&r block at home military The amount of the deduction is $5 a day. H&r block at home military You can use this method only if you did not pay or incur any meal expenses. H&r block at home military You cannot use this method on any day that you use the standard meal allowance. H&r block at home military    Federal employees should refer to the Federal Travel Regulations at  www. H&r block at home military gsa. H&r block at home military gov. H&r block at home military Find “What GSA Offers” and click on “Regulations: FMR, FTR, & FAR” for Federal Travel Regulation (FTR) for changes affecting claims for reimbursement. H&r block at home military 50% limit may apply. H&r block at home military   If you use the standard meal allowance method for meal expenses and you are not reimbursed or you are reimbursed under a nonaccountable plan, you can generally deduct only 50% of the standard meal allowance. H&r block at home military If you are reimbursed under an accountable plan and you are deducting amounts that are more than your reimbursements, you can deduct only 50% of the excess amount. H&r block at home military The 50% limit is explained later under Entertainment Expenses . H&r block at home military Accountable and nonaccountable plans are discussed later under Reimbursements . H&r block at home military There is no optional standard lodging amount similar to the standard meal allowance. H&r block at home military Your allowable lodging expense deduction is your actual cost. H&r block at home military Who can use the standard meal allowance. H&r block at home military   You can use the standard meal allowance whether you are an employee or self-employed, and whether or not you are reimbursed for your traveling expenses. H&r block at home military   Use of the standard meal allowance for other travel. H&r block at home military    You can use the standard meal allowance to figure your meal expenses when you travel in connection with investment and other income-producing property. H&r block at home military You can also use it to figure your meal expenses when you travel for qualifying educational purposes. H&r block at home military You cannot use the standard meal allowance to figure the cost of your meals when you travel for medical or charitable purposes. H&r block at home military Amount of standard meal allowance. H&r block at home military   The standard meal allowance is the federal M&IE rate. H&r block at home military For travel in 2013, the daily rate for most small localities in the United States is $46. H&r block at home military   Most major cities and many other localities in the United States are designated as high-cost areas, qualifying for higher standard meal allowances. H&r block at home military You can find this information (organized by state) on the Internet at www. H&r block at home military gsa. H&r block at home military gov. H&r block at home military Click on “Per Diem Rates,” then select “2013” for the period January 1, 2013 – September 30, 2013, and select “2014” for the period October 1, 2013 – December 31, 2013. H&r block at home military However, you can apply the rates in effect before October 1, 2013, for expenses of all travel within the United States for 2013 instead of the updated rates. H&r block at home military You must consistently use either the rates for the first 9 months for all of 2013 or the updated rates for the period of October 1, 2013, through December 31, 2013. H&r block at home military   If you travel to more than one location in one day, use the rate in effect for the area where you stop for sleep or rest. H&r block at home military If you work in the transportation industry, however, see Special rate for transportation workers , later. H&r block at home military Standard meal allowance for areas outside the continental United States. H&r block at home military    The standard meal allowance rates above do not apply to travel in Alaska, Hawaii, or any other location outside the continental United States. H&r block at home military The Department of Defense establishes per diem rates for Alaska, Hawaii, Puerto Rico, American Samoa, Guam, Midway, the Northern Mariana Islands, the U. H&r block at home military S. H&r block at home military Virgin Islands, Wake Island, and other non-foreign areas outside the continental United States. H&r block at home military The Department of State establishes per diem rates for all other foreign areas. H&r block at home military    You can access per diem rates for non-foreign areas outside the continental United States at: www. H&r block at home military defensetravel. H&r block at home military dod. H&r block at home military mil/site/perdiemCalc. H&r block at home military cfm. H&r block at home military You can access all other foreign per diem rates at www. H&r block at home military state. H&r block at home military gov/travel/. H&r block at home military Click on “Travel Per Diem Allowances for Foreign Areas” under “Foreign Per Diem Rates,” to obtain the latest foreign per diem rates. H&r block at home military Special rate for transportation workers. H&r block at home military   You can use a special standard meal allowance if you work in the transportation industry. H&r block at home military You are in the transportation industry if your work: Directly involves moving people or goods by airplane, barge, bus, ship, train, or truck, and Regularly requires you to travel away from home and, during any single trip, usually involves travel to areas eligible for different standard meal allowance rates. H&r block at home military If this applies to you, you can claim a standard daily meal allowance of $59 ($65 for travel outside the continental United States). H&r block at home military   Using the special rate for transportation workers eliminates the need for you to determine the standard meal allowance for every area where you stop for sleep or rest. H&r block at home military If you choose to use the special rate for any trip, you must use the special rate (and not use the regular standard meal allowance rates) for all trips you take that year. H&r block at home military Travel for days you depart and return. H&r block at home military   For both the day you depart for and the day you return from a business trip, you must prorate the standard meal allowance (figure a reduced amount for each day). H&r block at home military You can do so by one of two methods. H&r block at home military Method 1: You can claim 3/4 of the standard meal allowance. H&r block at home military Method 2: You can prorate using any method that you consistently apply and that is in accordance with reasonable business practice. H&r block at home military Example. H&r block at home military Jen is employed in New Orleans as a convention planner. H&r block at home military In March, her employer sent her on a 3-day trip to Washington, DC, to attend a planning seminar. H&r block at home military She left her home in New Orleans at 10 a. H&r block at home military m. H&r block at home military on Wednesday and arrived in Washington, DC, at 5:30 p. H&r block at home military m. H&r block at home military After spending two nights there, she flew back to New Orleans on Friday and arrived back home at 8:00 p. H&r block at home military m. H&r block at home military Jen's employer gave her a flat amount to cover her expenses and included it with her wages. H&r block at home military Under Method 1, Jen can claim 2½ days of the standard meal allowance for Washington, DC: 3/4 of the daily rate for Wednesday and Friday (the days she departed and returned), and the full daily rate for Thursday. H&r block at home military Under Method 2, Jen could also use any method that she applies consistently and that is in accordance with reasonable business practice. H&r block at home military For example, she could claim 3 days of the standard meal allowance even though a federal employee would have to use Method 1 and be limited to only 2½ days. H&r block at home military Travel in the United States The following discussion applies to travel in the United States. H&r block at home military For this purpose, the United States includes only the 50 states and the District of Columbia. H&r block at home military The treatment of your travel expenses depends on how much of your trip was business related and on how much of your trip occurred within the United States. H&r block at home military See Part of Trip Outside the United States , later. H&r block at home military Trip Primarily for Business You can deduct all your travel expenses if your trip was entirely business related. H&r block at home military If your trip was primarily for business and, while at your business destination, you extended your stay for a vacation, made a personal side trip, or had other personal activities, you can deduct your business-related travel expenses. H&r block at home military These expenses include the travel costs of getting to and from your business destination and any business-related expenses at your business destination. H&r block at home military Example. H&r block at home military You work in Atlanta and take a business trip to New Orleans in May. H&r block at home military On your way home, you stop in Mobile to visit your parents. H&r block at home military You spend $1,996 for the 9 days you are away from home for travel, meals, lodging, and other travel expenses. H&r block at home military If you had not stopped in Mobile, you would have been gone only 6 days, and your total cost would have been $1,696. H&r block at home military You can deduct $1,696 for your trip, including the cost of round-trip transportation to and from New Orleans. H&r block at home military The deduction for your meals is subject to the 50% limit on meals mentioned earlier. H&r block at home military Trip Primarily for Personal Reasons If your trip was primarily for personal reasons, such as a vacation, the entire cost of the trip is a nondeductible personal expense. H&r block at home military However, you can deduct any expenses you have while at your destination that are directly related to your business. H&r block at home military A trip to a resort or on a cruise ship may be a vacation even if the promoter advertises that it is primarily for business. H&r block at home military The scheduling of incidental business activities during a trip, such as viewing videotapes or attending lectures dealing with general subjects, will not change what is really a vacation into a business trip. H&r block at home military Part of Trip Outside the United States If part of your trip is outside the United States, use the rules described later under Travel Outside the United States for that part of the trip. H&r block at home military For the part of your trip that is inside the United States, use the rules for travel in the United States. H&r block at home military Travel outside the United States does not include travel from one point in the United States to another point in the United States. H&r block at home military The following discussion can help you determine whether your trip was entirely within the United States. H&r block at home military Public transportation. H&r block at home military   If you travel by public transportation, any place in the United States where that vehicle makes a scheduled stop is a point in the United States. H&r block at home military Once the vehicle leaves the last scheduled stop in the United States on its way to a point outside the United States, you apply the rules under Travel Outside the United States . H&r block at home military Example. H&r block at home military You fly from New York to Puerto Rico with a scheduled stop in Miami. H&r block at home military You return to New York nonstop. H&r block at home military The flight from New York to Miami is in the United States, so only the flight from Miami to Puerto Rico is outside the United States. H&r block at home military Because there are no scheduled stops between Puerto Rico and New York, all of the return trip is outside the United States. H&r block at home military Private car. H&r block at home military   Travel by private car in the United States is travel between points in the United States, even when you are on your way to a destination outside the United States. H&r block at home military Example. H&r block at home military You travel by car from Denver to Mexico City and return. H&r block at home military Your travel from Denver to the border and from the border back to Denver is travel in the United States, and the rules in this section apply. H&r block at home military The rules under Travel Outside the United States apply to your trip from the border to Mexico City and back to the border. H&r block at home military Travel Outside the United States If any part of your business travel is outside the United States, some of your deductions for the cost of getting to and from your destination may be limited. H&r block at home military For this purpose, the United States includes only the 50 states and the District of Columbia. H&r block at home military How much of your travel expenses you can deduct depends in part upon how much of your trip outside the United States was business related. H&r block at home military See chapter 1 of Publication 463 for information on luxury water travel. H&r block at home military Travel Entirely for Business or Considered Entirely for Business You can deduct all your travel expenses of getting to and from your business destination if your trip is entirely for business or considered entirely for business. H&r block at home military Travel entirely for business. H&r block at home military   If you travel outside the United States and you spend the entire time on business activities, you can deduct all of your travel expenses. H&r block at home military Travel considered entirely for business. H&r block at home military   Even if you did not spend your entire time on business activities, your trip is considered entirely for business if you meet at least one of the following four exceptions. H&r block at home military Exception 1 - No substantial control. H&r block at home military   Your trip is considered entirely for business if you did not have substantial control over arranging the trip. H&r block at home military The fact that you control the timing of your trip does not, by itself, mean that you have substantial control over arranging your trip. H&r block at home military   You do not have substantial control over your trip if you: Are an employee who was reimbursed or paid a travel expense allowance, Are not related to your employer, and Are not a managing executive. H&r block at home military    “Related to your employer” is defined later in this chapter under Per Diem and Car Allowances . H&r block at home military   A “managing executive” is an employee who has the authority and responsibility, without being subject to the veto of another, to decide on the need for the business travel. H&r block at home military    A self-employed person generally has substantial control over arranging business trips. H&r block at home military Exception 2 - Outside United States no more than a week. H&r block at home military   Your trip is considered entirely for business if you were outside the United States for a week or less, combining business and nonbusiness activities. H&r block at home military One week means 7 consecutive days. H&r block at home military In counting the days, do not count the day you leave the United States, but do count the day you return to the United States. H&r block at home military Exception 3 - Less than 25% of time on personal activities. H&r block at home military   Your trip is considered entirely for business if: You were outside the United States for more than a week, and You spent less than 25% of the total time you were outside the United States on nonbusiness activities. H&r block at home military For this purpose, count both the day your trip began and the day it ended. H&r block at home military Exception 4 - Vacation not a major consideration. H&r block at home military   Your trip is considered entirely for business if you can establish that a personal vacation was not a major consideration, even if you have substantial control over arranging the trip. H&r block at home military Travel Primarily for Business If you travel outside the United States primarily for business but spend some of your time on nonbusiness activities, you generally cannot deduct all of your travel expenses. H&r block at home military You can only deduct the business portion of your cost of getting to and from your destination. H&r block at home military You must allocate the costs between your business and nonbusiness activities to determine your deductible amount. H&r block at home military These travel allocation rules are discussed in chapter 1 of Publication 463. H&r block at home military You do not have to allocate your travel expense deduction if you meet one of the four exceptions listed earlier under Travel considered entirely for business. H&r block at home military In those cases, you can deduct the total cost of getting to and from your destination. H&r block at home military Travel Primarily for Personal Reasons If you travel outside the United States primarily for vacation or for investment purposes, the entire cost of the trip is a nondeductible personal expense. H&r block at home military If you spend some time attending brief professional seminars or a continuing education program, you can deduct your registration fees and other expenses you have that are directly related to your business. H&r block at home military Conventions You can deduct your travel expenses when you attend a convention if you can show that your attendance benefits your trade or business. H&r block at home military You cannot deduct the travel expenses for your family. H&r block at home military If the convention is for investment, political, social, or other purposes unrelated to your trade or business, you cannot deduct the expenses. H&r block at home military Your appointment or election as a delegate does not, in itself, determine whether you can deduct travel expenses. H&r block at home military You can deduct your travel expenses only if your attendance is connected to your own trade or business. H&r block at home military Convention agenda. H&r block at home military   The convention agenda or program generally shows the purpose of the convention. H&r block at home military You can show your attendance at the convention benefits your trade or business by comparing the agenda with the official duties and responsibilities of your position. H&r block at home military The agenda does not have to deal specifically with your official duties and responsibilities; it will be enough if the agenda is so related to your position that it shows your attendance was for business purposes. H&r block at home military Conventions held outside the North American area. H&r block at home military    See chapter 1 of Publication 463 for information on conventions held outside the North American area. H&r block at home military Entertainment Expenses You may be able to deduct business-related entertainment expenses you have for entertaining a client, customer, or employee. H&r block at home military You can deduct entertainment expenses only if they are both ordinary and necessary (defined earlier in the Introduction ) and meet one of the following tests. H&r block at home military Directly-related test. H&r block at home military Associated test. H&r block at home military Both of these tests are explained in chapter 2 of Publication 463. H&r block at home military The amount you can deduct for entertainment expenses may be limited. H&r block at home military Generally, you can deduct only 50% of your unreimbursed entertainment expenses. H&r block at home military This limit is discussed next. H&r block at home military 50% Limit In general, you can deduct only 50% of your business-related meal and entertainment expenses. H&r block at home military (If you are subject to the Department of Transportation's “hours of service” limits, you can deduct 80% of your business-related meal and entertainment expenses. H&r block at home military See Individuals subject to “hours of service” limits , later. H&r block at home military ) The 50% limit applies to employees or their employers, and to self-employed persons (including independent contractors) or their clients, depending on whether the expenses are reimbursed. H&r block at home military Figure 26-A summarizes the general rules explained in this section. H&r block at home military The 50% limit applies to business meals or entertainment expenses you have while: Traveling away from home (whether eating alone or with others) on business, Entertaining customers at your place of business, a restaurant, or other location, or Attending a business convention or reception, business meeting, or business luncheon at a club. H&r block at home military Included expenses. H&r block at home military   Expenses subject to the 50% limit include: Taxes and tips relating to a business meal or entertainment activity, Cover charges for admission to a nightclub, Rent paid for a room in which you hold a dinner or cocktail party, and Amounts paid for parking at a sports arena. H&r block at home military However, the cost of transportation to and from a business meal or a business-related entertainment activity is not subject to the 50% limit. H&r block at home military Application of 50% limit. H&r block at home military   The 50% limit on meal and entertainment expenses applies if the expense is otherwise deductible and is not covered by one of the exceptions discussed later in this section. H&r block at home military   The 50% limit also applies to certain meal and entertainment expenses that are not business related. H&r block at home military It applies to meal and entertainment expenses incurred for the production of income, including rental or royalty income. H&r block at home military It also applies to the cost of meals included in deductible educational expenses. H&r block at home military When to apply the 50% limit. H&r block at home military   You apply the 50% limit after determining the amount that would otherwise qualify for a deduction. H&r block at home military You first have to determine the amount of meal and entertainment expenses that would be deductible under the other rules discussed in this chapter. H&r block at home military Example 1. H&r block at home military You spend $200 for a business-related meal. H&r block at home military If $110 of that amount is not allowable because it is lavish and extravagant, the remaining $90 is subject to the 50% limit. H&r block at home military Your deduction cannot be more than $45 (. H&r block at home military 50 × $90). H&r block at home military Example 2. H&r block at home military You purchase two tickets to a concert and give them to a client. H&r block at home military You purchased the tickets through a ticket agent. H&r block at home military You paid $200 for the two tickets, which had a face value of $80 each ($160 total). H&r block at home military Your deduction cannot be more than $80 (. H&r block at home military 50 × $160). H&r block at home military Exceptions to the 50% Limit Generally, business-related meal and entertainment expenses are subject to the 50% limit. H&r block at home military Figure 26-A can help you determine if the 50% limit applies to you. H&r block at home military Your meal or entertainment expense is not subject to the 50% limit if the expense meets one of the following exceptions. H&r block at home military Employee's reimbursed expenses. H&r block at home military   If you are an employee, you are not subject to the 50% limit on expenses for which your employer reimburses you under an accountable plan. H&r block at home military Accountable plans are discussed later under Reimbursements . H&r block at home military Individuals subject to “hours of service” limits. H&r block at home military   You can deduct a higher percentage of your meal expenses while traveling away from your tax home if the meals take place during or incident to any period subject to the Department of Transportation's “hours of service” limits. H&r block at home military The percentage is 80%. H&r block at home military   Individuals subject to the Department of Transportation's “hours of service” limits include the following persons. H&r block at home military Certain air transportation workers (such as pilots, crew, dispatchers, mechanics, and control tower operators) who are under Federal Aviation Administration regulations. H&r block at home military Interstate truck operators and bus drivers who are under Department of Transportation regulations. H&r block at home military Certain railroad employees (such as engineers, conductors, train crews, dispatchers, and control operations personnel) who are under Federal Railroad Administration regulations. H&r block at home military Certain merchant mariners who are under Coast Guard regulations. H&r block at home military Other exceptions. H&r block at home military   There are also exceptions for the self-employed, advertising expenses, selling meals or entertainment, and charitable sports events. H&r block at home military These are discussed in Publication 463. H&r block at home military Figure 26-A. H&r block at home military Does the 50% Limit Apply to Your Expenses? There are exceptions to these rules. H&r block at home military See Exceptions to the 50% Limit . H&r block at home military Please click here for the text description of the image. H&r block at home military Entertainment expenses: 50% limit What Entertainment Expenses Are Deductible? This section explains different types of entertainment expenses you may be able to deduct. H&r block at home military Entertainment. H&r block at home military    Entertainment includes any activity generally considered to provide entertainment, amusement, or recreation. H&r block at home military Examples include entertaining guests at nightclubs; at social, athletic, and sporting clubs; at theaters; at sporting events; or on hunting, fishing, vacation, and similar trips. H&r block at home military A meal as a form of entertainment. H&r block at home military   Entertainment includes the cost of a meal you provide to a customer or client, whether the meal is a part of other entertainment or by itself. H&r block at home military A meal expense includes the cost of food, beverages, taxes, and tips for the meal. H&r block at home military To deduct an entertainment-related meal, you or your employee must be present when the food or beverages are provided. H&r block at home military You cannot claim the cost of your meal both as an entertainment expense and as a travel expense. H&r block at home military Separating costs. H&r block at home military   If you have one expense that includes the costs of entertainment and other services (such as lodging or transportation), you must allocate that expense between the cost of entertainment and the cost of other services. H&r block at home military You must have a reasonable basis for making this allocation. H&r block at home military For example, you must allocate your expenses if a hotel includes entertainment in its lounge on the same bill with your room charge. H&r block at home military Taking turns paying for meals or entertainment. H&r block at home military   If a group of business acquaintances take turns picking up each others' meal or entertainment checks without regard to whether any business purposes are served, no member of the group can deduct any part of the expense. H&r block at home military Lavish or extravagant expenses. H&r block at home military   You cannot deduct expenses for entertainment that are lavish or extravagant. H&r block at home military An expense is not considered lavish or extravagant if it is reasonable considering the facts and circumstances. H&r block at home military Expenses will not be disallowed just because they are more than a fixed dollar amount or take place at deluxe restaurants, hotels, nightclubs, or resorts. H&r block at home military Trade association meetings. H&r block at home military    You can deduct entertainment expenses that are directly related to, and necessary for, attending business meetings or conventions of certain exempt organizations if the expenses of your attendance are related to your active trade or business. H&r block at home military These organizations include business leagues, chambers of commerce, real estate boards, trade associations, and professional associations. H&r block at home military Entertainment tickets. H&r block at home military   Generally, you cannot deduct more than the face value of an entertainment ticket, even if you paid a higher price. H&r block at home military For example, you cannot deduct service fees you pay to ticket agencies or brokers or any amount over the face value of the tickets you pay to scalpers. H&r block at home military What Entertainment Expenses Are Not Deductible? This section explains different types of entertainment expenses you generally may not be able to deduct. H&r block at home military Club dues and membership fees. H&r block at home military   You cannot deduct dues (including initiation fees) for membership in any club organized for: Business, Pleasure, Recreation, or Other social purpose. H&r block at home military This rule applies to any membership organization if one of its principal purposes is either: To conduct entertainment activities for members or their guests, or To provide members or their guests with access to entertainment facilities. H&r block at home military   The purposes and activities of a club, not its name, will determine whether or not you can deduct the dues. H&r block at home military You cannot deduct dues paid to: Country clubs, Golf and athletic clubs, Airline clubs, Hotel clubs, and Clubs operated to provide meals under circumstances generally considered to be conducive to business discussions. H&r block at home military Entertainment facilities. H&r block at home military   Generally, you cannot deduct any expense for the use of an entertainment facility. H&r block at home military This includes expenses for depreciation and operating costs such as rent, utilities, maintenance, and protection. H&r block at home military   An entertainment facility is any property you own, rent, or use for entertainment. H&r block at home military Examples include a yacht, hunting lodge, fishing camp, swimming pool, tennis court, bowling alley, car, airplane, apartment, hotel suite, or home in a vacation resort. H&r block at home military Out-of-pocket expenses. H&r block at home military   You can deduct out-of-pocket expenses, such as for food and beverages, catering, gas, and fishing bait, that you provided during entertainment at a facility. H&r block at home military These are not expenses for the use of an entertainment facility. H&r block at home military However, these expenses are subject to the directly-related and associated tests and to the 50% Limit discussed earlier. H&r block at home military Additional information. H&r block at home military   For more information on entertainment expenses, including discussions of the directly-related and associated tests, see chapter 2 of Publication 463. H&r block at home military Gift Expenses If you give gifts in the course of your trade or business, you can deduct all or part of the cost. H&r block at home military This section explains the limits and rules for deducting the costs of gifts. H&r block at home military $25 limit. H&r block at home military   You can deduct no more than $25 for business gifts you give directly or indirectly to each person during your tax year. H&r block at home military A gift to a company that is intended for the eventual personal use or benefit of a particular person or a limited class of people will be considered an indirect gift to that particular person or to the individuals within that class of people who receive the gift. H&r block at home military   If you give a gift to a member of a customer's family, the gift is generally considered to be an indirect gift to the customer. H&r block at home military This rule does not apply if you have a bona fide, independent business connection with that family member and the gift is not intended for the customer's eventual use or benefit. H&r block at home military   If you and your spouse both give gifts, both of you are treated as one taxpayer. H&r block at home military It does not matter whether you have separate businesses, are separately employed, or whether each of you has an independent connection with the recipient. H&r block at home military If a partnership gives gifts, the partnership and the partners are treated as one taxpayer. H&r block at home military Incidental costs. H&r block at home military   Incidental costs, such as engraving on jewelry, or packaging, insuring, and mailing, are generally not included in determining the cost of a gift for purposes of the $25 limit. H&r block at home military   A cost is incidental only if it does not add substantial value to the gift. H&r block at home military For example, the cost of customary gift wrapping is an incidental cost. H&r block at home military However, the purchase of an ornamental basket for packaging fruit is not an incidental cost if the value of the basket is substantial compared to the value of the fruit. H&r block at home military Exceptions. H&r block at home military   The following items are not considered gifts for purposes of the $25 limit. H&r block at home military An item that costs $4 or less and: Has your name clearly and permanently imprinted on the gift, and Is one of a number of identical items you widely distribute. H&r block at home military Examples include pens, desk sets, and plastic bags and cases. H&r block at home military Signs, display racks, or other promotional material to be used on the business premises of the recipient. H&r block at home military Gift or entertainment. H&r block at home military   Any item that might be considered either a gift or entertainment generally will be considered entertainment. H&r block at home military However, if you give a customer packaged food or beverages you intend the customer to use at a later date, treat it as a gift. H&r block at home military    If you give a customer tickets to a theater performance or sporting event and you do not go with the customer to the performance or event, you have a choice. H&r block at home military You can treat the cost of the tickets as either a gift expense or an entertainment expense, whichever is to your advantage. H&r block at home military    If you go with the customer to the event, you must treat the cost of the tickets as an entertainment expense. H&r block at home military You cannot choose, in this case, to treat the cost of the tickets as a gift expense. H&r block at home military Transportation Expenses This section discusses expenses you can deduct for business transportation when you are not traveling away from home as defined earlier under Travel Expenses . H&r block at home military These expenses include the cost of transportation by air, rail, bus, taxi, etc. H&r block at home military , and the cost of driving and maintaining your car. H&r block at home military Transportation expenses include the ordinary and necessary costs of all of the following. H&r block at home military Getting from one workplace to another in the course of your business or profession when you are traveling within the area of your tax home. H&r block at home military (Tax home is defined earlier under Travel Expenses . H&r block at home military ) Visiting clients or customers. H&r block at home military Going to a business meeting away from your regular workplace. H&r block at home military Getting from your home to a temporary workplace when you have one or more regular places of work. H&r block at home military These temporary workplaces can be either within the area of your tax home or outside that area. H&r block at home military Transportation expenses do not include expenses you have while traveling away from home overnight. H&r block at home military Those expenses are travel expenses, discussed earlier. H&r block at home military However, if you use your car while traveling away from home overnight, use the rules in this section to figure your car expense deduction. H&r block at home military See Car Expenses , later. H&r block at home military Illustration of transportation expenses. H&r block at home military    Figure 26-B illustrates the rules for when you can deduct transportation expenses when you have a regular or main job away from your home. H&r block at home military You may want to refer to it when deciding whether you can deduct your transportation expenses. H&r block at home military Daily transportation expenses you incur while traveling from home to one or more regular places of business are generally nondeductible commuting expenses. H&r block at home military However, there are many exceptions for deducting transportation expenses, like whether your work location is temporary (inside or outside the metropolitan area), traveling for same trade or business, or if you have a home office. H&r block at home military Temporary work location. H&r block at home military   If you have one or more regular work locations away from your home and you commute to a temporary work location in the same trade or business, you can deduct the expenses of the daily round-trip transportation between your home and the temporary location, regardless of distance. H&r block at home military   If your employment at a work location is realistically expected to last (and does in fact last) for 1 year or less, the employment is temporary unless there are facts and circumstances that would indicate otherwise. H&r block at home military   If your employment at a work location is realistically expected to last for more than 1 year or if there is no realistic expectation that the employment will last for 1 year or less, the employment is not temporary, regardless of whether it actually lasts for more than 1 year. H&r block at home military   If employment at a work location initially is realistically expected to last for 1 year or less, but at some later date the employment is realistically expected to last more than 1 year, that employment will be treated as temporary (unless there are facts and circumstances that would indicate otherwise) until your expectation changes. H&r block at home military It will not be treated as temporary after the date you determine it will last more than 1 year. H&r block at home military   If the temporary work location is beyond the general area of your regular place of work and you stay overnight, you are traveling away from home. H&r block at home military You may have deductible travel expenses as discussed earlier in this chapter. H&r block at home military No regular place of work. H&r block at home military   If you have no regular place of work but ordinarily work in the metropolitan area where you live, you can deduct daily transportation costs between home and a temporary work site outside that metropolitan area. H&r block at home military   Generally, a metropolitan area includes the area within the city limits and the suburbs that are considered part of that metropolitan area. H&r block at home military   You cannot deduct daily transportation costs between your home and temporary work sites within your metropolitan area. H&r block at home military These are nondeductible commuting expenses. H&r block at home military Two places of work. H&r block at home military   If you work at two places in one day, whether or not for the same employer, you can deduct the expense of getting from one workplace to the other. H&r block at home military However, if for some personal reason you do not go directly from one location to the other, you cannot deduct more than the amount it would have cost you to go directly from the first location to the second. H&r block at home military   Transportation expenses you have in going between home and a part-time job on a day off from your main job are commuting expenses. H&r block at home military You cannot deduct them. H&r block at home military Armed Forces reservists. H&r block at home military   A meeting of an Armed Forces reserve unit is a second place of business if the meeting is held on a day on which you work at your regular job. H&r block at home military You can deduct the expense of getting from one workplace to the other as just discussed under Two places of work , earlier. H&r block at home military   You usually cannot deduct the expense if the reserve meeting is held on a day on which you do not work at your regular job. H&r block at home military In this case, your transportation generally is a nondeductible commuting expense. H&r block at home military However, you can deduct your transportation expenses if the location of the meeting is temporary and you have one or more regular places of work. H&r block at home military   If you ordinarily work in a particular metropolitan area but not at any specific location and the reserve meeting is held at a temporary location outside that metropolitan area, you can deduct your transportation expenses. H&r block at home military   If you travel away from home overnight to attend a guard or reserve meeting, you can deduct your travel expenses. H&r block at home military These expenses are discussed earlier under Travel Expenses . H&r block at home military   If you travel more than 100 miles away from home in connection with your performance of services as a member of the reserves, you may be able to deduct some of your reserve-related travel costs as an adjustment to income rather than as an itemized deduction. H&r block at home military See Armed Forces reservists traveling more than 100 miles from home under Special Rules, later. H&r block at home military Commuting expenses. H&r block at home military   You cannot deduct the costs of taking a bus, trolley, subway, or taxi, or of driving a car between your home and your main or regular place of work. H&r block at home military These costs are personal commuting expenses. H&r block at home military You cannot deduct commuting expenses no matter how far your home is from your regular place of work. H&r block at home military You cannot deduct commuting expenses even if you work during the commuting trip. H&r block at home military Example. H&r block at home military You sometimes use your cell phone to make business calls while commuting to and from work. H&r block at home military Sometimes business associates ride with you to and from work, and you have a business discussion in the car. H&r block at home military These activities do not change the trip from personal to business. H&r block at home military You cannot deduct your commuting expenses. H&r block at home military Parking fees. H&r block at home military   Fees you pay to park your car at your place of business are nondeductible commuting expenses. H&r block at home military You can, however, deduct business-related parking fees when visiting a customer or client. H&r block at home military Advertising display on car. H&r block at home military   Putting display material that advertises your business on your car does not change the use of your car from personal use to business use. H&r block at home military If you use this car for commuting or other personal uses, you still cannot deduct your expenses for those uses. H&r block at home military Car pools. H&r block at home military   You cannot deduct the cost of using your car in a nonprofit car pool. H&r block at home military Do not include payments you receive from the passengers in your income. H&r block at home military These payments are considered reimbursements of your expenses. H&r block at home military However, if you operate a car pool for a profit, you must include payments from passengers in your income. H&r block at home military You can then deduct your car expenses (using the rules in this chapter). H&r block at home military Hauling tools or instruments. H&r block at home military   Hauling tools or instruments in your car while commuting to and from work does not make your car expenses deductible. H&r block at home military However, you can deduct any additional costs you have for hauling tools or instruments (such as for renting a trailer you tow with your car). H&r block at home military Union members' trips from a union hall. H&r block at home military   If you get your work assignments at a union hall and then go to your place of work, the costs of getting from the union hall to your place of work are nondeductible commuting expenses. H&r block at home military Although you need the union to get your work assignments, you are employed where you work, not where the union hall is located. H&r block at home military Office in the home. H&r block at home military   If you have an office in your home that qualifies as a principal place of business, you can deduct your daily transportation costs between your home and another work location in the same trade or business. H&r block at home military (See chapter 28 for information on determining if your home office qualifies as a principal place of business. H&r block at home military ) Figure 26-B. H&r block at home military When Are Transportation Expenses Deductible? Most employees and self-employed persons can use this chart. H&r block at home military (Do not use this chart if your home is your principal place of business. H&r block at home military See Office in the home . H&r block at home military ) Please click here for the text description of the image. H&r block at home military Figure 26-B. H&r block at home military Local Transportation Examples of deductible transportation. H&r block at home military   The following examples show when you can deduct transportation expenses based on the location of your work and your home. H&r block at home military Example 1. H&r block at home military You regularly work in an office in the city where you live. H&r block at home military Your employer sends you to a 1-week training session at a different office in the same city. H&r block at home military You travel directly from your home to the training location and return each day. H&r block at home military You can deduct the cost of your daily round-trip transportation between your home and the training location. H&r block at home military Example 2. H&r block at home military Your principal place of business is in your home. H&r block at home military You can deduct the cost of round-trip transportation between your qualifying home office and your client's or customer's place of business. H&r block at home military Example 3. H&r block at home military You have no regular office, and you do not have an office in your home. H&r block at home military In this case, the location of your first business contact inside the metropolitan area is considered your office. H&r block at home military Transportation expenses between your home and this first contact are nondeductible commuting expenses. H&r block at home military Transportation expenses between your last business contact and your home are also nondeductible commuting expenses. H&r block at home military While you cannot deduct the costs of these first and last trips, you can deduct the costs of going from one client or customer to another. H&r block at home military With no regular or home office, the costs of travel between two or more business contacts in a metropolitan area are deductible while the costs of travel between the home to (and from) business contacts are not deductible. H&r block at home military Car Expenses If you use your car for business purposes, you may be able to deduct car expenses. H&r block at home military You generally can use one of the two following methods to figure your deductible expenses. H&r block at home military Standard mileage rate. H&r block at home military Actual car expenses. H&r block at home military If you use actual car expenses to figure your deduction for a car you lease, there are rules that affect the amount of your lease payments you can deduct. H&r block at home military See Leasing a car under Actual Car Expenses, later. H&r block at home military In this chapter, “car” includes a van, pickup, or panel truck. H&r block at home military Rural mail carriers. H&r block at home military   If you are a rural mail carrier, you may be able to treat the amount of qualified reimbursement you received as the amount of your allowable expense. H&r block at home military Because the qualified reimbursement is treated as paid under an accountable plan, your employer should not include the amount of reimbursement in your income. H&r block at home military   If your vehicle expenses are more than the amount of your reimbursement, you can deduct the unreimbursed expenses as an itemized deduction on Schedule A (Form 1040). H&r block at home military You must complete Form 2106 and attach it to your Form 1040. H&r block at home military   A “qualified reimbursement” is the reimbursement you receive that meets both of the following conditions. H&r block at home military It is given as an equipment maintenance allowance (EMA) to employees of the U. H&r block at home military S. H&r block at home military Postal Service. H&r block at home military It is at the rate contained in the 1991 collective bargaining agreement. H&r block at home military Any later agreement cannot increase the qualified reimbursement amount by more than the rate of inflation. H&r block at home military See your employer for information on your reimbursement. H&r block at home military If you are a rural mail carrier and received a qualified reimbursement, you cannot use the standard mileage rate. H&r block at home military Standard Mileage Rate You may be able to use the standard mileage rate to figure the deductible costs of operating your car for business purposes. H&r block at home military For 2013, the standard mileage rate for business use is 56½ cents per mile. H&r block at home military If you use the standard mileage rate for a year, you cannot deduct your actual car expenses for that year, but see Parking fees and tolls, later. H&r block at home military You generally can use the standard mileage rate whether or not you are reimbursed and whether or not any reimbursement is more or less than the amount figured using the standard mileage rate. H&r block at home military See Reimbursements under How To Report, later. H&r block at home military Choosing the standard mileage rate. H&r block at home military   If you want to use the standard mileage rate for a car you own, you must choose to use it in the first year the car is available for use in your business. H&r block at home military Then in later years, you can choose to use either the standard mileage rate or actual expenses. H&r block at home military   If you want to use the standard mileage rate for a car you lease, you must use it for the entire lease period. H&r block at home military   You must make the choice to use the standard mileage rate by the due date (including extensions) of your return. H&r block at home military You cannot revoke the choice. H&r block at home military However, in a later year, you can switch from the standard mileage rate to the actual expenses method. H&r block at home military If you change to the actual expenses method in a later year, but before your car is fully depreciated, you have to estimate the remaining useful life of the car and use straight line depreciation. H&r block at home military Example. H&r block at home military Larry is an employee who occasionally uses his own car for business purposes. H&r block at home military He purchased the car in 2011, but he did not claim any unreimburse