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How To File A Tax Amendment

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How To File A Tax Amendment

How to file a tax amendment Index A Accelerated death benefits, Accelerated Death Benefits, Accelerated death benefits. How to file a tax amendment Archer MSA, HSA, Archer MSA, or Medicare Advantage MSA, HSA, Archer MSA, or a Medicare Advantage MSA. How to file a tax amendment Assistance (see Tax help) Astronauts Tax forgiveness, Astronauts B Basis Inherited property, Basis of Inherited Property Joint interest property, Joint interest. How to file a tax amendment Qualified joint interest, Qualified joint interest. How to file a tax amendment Beneficiary Basis of property, Basis of Inherited Property Character of distributions, Character of Distributions Excess deductions, Excess deductions. How to file a tax amendment Income received, Other Items of Income Liability, estate's income tax, Liability of the beneficiary. How to file a tax amendment Nonresident alien, Nonresident alien beneficiary. How to file a tax amendment Reporting distributions, How and When To Report Successor, Successor beneficiary. How to file a tax amendment Treatment of distributions, Distributions to Beneficiaries Unused loss carryovers, Unused loss carryovers. How to file a tax amendment Bequest Defined, Bequest Property received, Gifts, Insurance, and Inheritances C Claim, credit or refund, Claim for Credit or Refund Combat zone, Combat Zone Comments, Comments and suggestions. How to file a tax amendment Coverdell education savings account (ESA), Coverdell Education Savings Account (ESA), Coverdell education savings account (ESA). How to file a tax amendment Credit Child tax, Child tax credit. How to file a tax amendment Earned income, Earned income credit. How to file a tax amendment Elderly or disabled, Credit for the elderly or the disabled. How to file a tax amendment Final return for decedent, Credits General business, General business tax credit. How to file a tax amendment D Death benefits Accelerated, Accelerated Death Benefits, Accelerated death benefits. How to file a tax amendment Public safety officers, Death benefits. How to file a tax amendment Decedent Final return, Final Income Tax Return for Decedent—Form 1040 Income in respect of, Income in Respect of a Decedent Deductions Estate tax, Estate Tax Deduction In respect of decedent, Deductions in Respect of a Decedent Medical expenses, Medical Expenses Standard, Standard Deduction Distributable net income, Distributable net income. How to file a tax amendment Distributions Deduction, Income Distribution Deduction Limit on deduction, Tax-exempt income not deductible. How to file a tax amendment Not treated as bequests, Distributions not treated as bequests. How to file a tax amendment Property, in kind, Property distributed in kind. How to file a tax amendment E Education savings account, Coverdell, Coverdell Education Savings Account (ESA), Coverdell education savings account (ESA). How to file a tax amendment Estate Income tax return, Income Tax Return of an Estate— Form 1041 Insolvent, Insolvent estate. How to file a tax amendment Period of administration, Period of Administration Tax deduction, Estate Tax Deduction Termination, Termination of Estate Transfer of unused deductions, Transfer of Unused Deductions to Beneficiaries Estate tax deduction, Estate Tax Deduction Estimated tax, Estimated tax. How to file a tax amendment , Transfer of Credit for Estimated Tax Payments Example Comprehensive, Comprehensive Example Decedent's final return, Final Return for Decedent—Form 1040 Estate's tax return, Income Tax Return of an Estate—Form 1041 Exemption Estate's tax return, Exemption Deduction Final return for decedent, Exemptions Expenses Accrued, Accrued expenses. How to file a tax amendment Administration, Administration Expenses Deductions in respect of decedent, Deductions in Respect of a Decedent Funeral, Funeral and Medical Expenses Medical, Medical Expenses, Medical and dental expenses of a decedent. How to file a tax amendment Extension to file Form 1041, Extension of time to file. How to file a tax amendment F Fiduciary relationship, Notice of fiduciary relationship. How to file a tax amendment Filing requirements Decedent's final return, Filing Requirements Estate's tax return, Filing Requirements Final return for decedent Credits, Credits Exemption and deductions, Exemptions and Deductions Filing requirements, Filing Requirements Income to include, Income To Include Joint return, Joint Return Name, address, and signature, Name, Address, and Signature Other taxes, Other Taxes Payments, Payments of Tax When and where to file, When and Where To File Who must file, Final Income Tax Return for Decedent—Form 1040 Form 1040NR, Nonresident Alien, Filing Requirements 1041, Income Tax Return of an Estate— Form 1041 1042, Nonresident alien beneficiary. How to file a tax amendment 1310, Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer. How to file a tax amendment 4810, Form 4810. How to file a tax amendment 56, Notice of fiduciary relationship. How to file a tax amendment 6251, Form 6251. How to file a tax amendment 706, Estate and Gift Taxes SS–4, Identification number. How to file a tax amendment Free tax services, Free help with your tax return. How to file a tax amendment Funeral expenses, Funeral expenses. How to file a tax amendment G Gift, property, Gifts, Insurance, and Inheritances H Help (see Tax help) I Identification number, application, Identification number. How to file a tax amendment Income Community, Community Income Distributable net income, Distributable net income. How to file a tax amendment Distributed currently, Income That Must Be Distributed Currently Interest and dividend, Interest and Dividend Income (Forms 1099) Partnership, final return, Partnership Income S corporation, S Corporation Income Self-employment, Self-Employment Income Income in respect of decedent, Income in Respect of a Decedent, Inherited IRAs. How to file a tax amendment Income tax return of an estate Credits, tax, and payments, Credits, Tax, and Payments Exemption and deductions, Exemption and Deductions Filing requirements, Filing Requirements Income to include, Income To Include Name, address, and signature, Name, Address, and Signature When and where to file, When and Where To File Inherited IRAs, Inherited IRAs. How to file a tax amendment Inherited property, Gifts, Insurance, and Inheritances Installment obligations, Installment obligations. How to file a tax amendment , Installment obligations. How to file a tax amendment Insurance, Insurance J Joint return Revoked by personal representative, Personal representative may revoke joint return election. How to file a tax amendment Who can file, Joint Return L Losses Deduction on final return, Deduction for Losses Estate's tax return, Losses M Military or terrorist actions Claim for credit or refund, Claim for Credit or Refund Defined, Military or terrorist action defined. How to file a tax amendment Tax forgiveness, Tax Forgiveness for Armed Forces Members, Victims of Terrorism, and Astronauts N Notice of fiduciary relationship Form 56, Notice of fiduciary relationship. How to file a tax amendment P Partnership income, Partnership Income, Partnership income. How to file a tax amendment Penalty Information returns, Penalty. How to file a tax amendment Substantial valuation misstatement, Valuation misstatements. How to file a tax amendment Personal representative Defined, Personal Representative Duties, Duties Fees received, Fees Received by Personal Representatives Penalty, Penalty. How to file a tax amendment , Penalty. How to file a tax amendment Prompt assessment, request, Request for prompt assessment (charge) of tax. How to file a tax amendment Public safety officers, death benefits, Death benefits. How to file a tax amendment Publications (see Tax help) R Refund File for decedent, Refund Military or terrorist action deaths, Claim for Credit or Refund Release from liability, Request for discharge from personal liability for tax. How to file a tax amendment Return Decedent's final, Final Income Tax Return for Decedent—Form 1040 Estate's income tax, Income Tax Return of an Estate— Form 1041 Information, Information Returns Roth IRA, Roth IRAs. How to file a tax amendment S Separate shares rule, Separate shares rule. How to file a tax amendment Suggestions, Comments and suggestions. How to file a tax amendment Survivors Income, Other Items of Income Tax benefits, Tax Benefits for Survivors T Tax Alternative minimum Estate, Alternative minimum tax (AMT). How to file a tax amendment Individuals, Alternative minimum tax (AMT). How to file a tax amendment Benefits, survivors, Tax Benefits for Survivors Estimated, estate, Estimated tax. How to file a tax amendment , Transfer of Credit for Estimated Tax Payments Payments, final return, Payments of Tax Refund of income (claim), Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer. How to file a tax amendment Self-employment, Self-employment tax. How to file a tax amendment Transfer of credit, Transfer of Credit for Estimated Tax Payments Tax help, How To Get Tax Help Terrorist action, tax relief, Tax Forgiveness for Armed Forces Members, Victims of Terrorism, and Astronauts Terrorist victim, Specified Terrorist Victim TTY/TDD information, How To Get Tax Help V Valuation method Inherited property, Basis of Inherited Property Special-use, Special-use valuation. How to file a tax amendment Victims of terrorist attacks, Specified Terrorist Victim W Widows and widowers, tax benefits, Qualifying widows and widowers. How to file a tax amendment Prev  Up     Home   More Online Publications
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The How To File A Tax Amendment

How to file a tax amendment 5. How to file a tax amendment   Recordkeeping Table of Contents How To Prove ExpensesWhat Are Adequate Records? What If I Have Incomplete Records? Separating and Combining Expenses How Long To Keep Records and Receipts Examples of Records If you deduct travel, entertainment, gift, or transportation expenses, you must be able to prove (substantiate) certain elements of expense. How to file a tax amendment This chapter discusses the records you need to keep to prove these expenses. How to file a tax amendment If you keep timely and accurate records, you will have support to show the IRS if your tax return is ever examined. How to file a tax amendment You will also have proof of expenses that your employer may require if you are reimbursed under an accountable plan. How to file a tax amendment These plans are discussed in chapter 6 under Reimbursements . How to file a tax amendment How To Prove Expenses Table 5-1 is a summary of records you need to prove each expense discussed in this publication. How to file a tax amendment You must be able to prove the elements listed across the top portion of the chart. How to file a tax amendment You prove them by having the information and receipts (where needed) for the expenses listed in the first column. How to file a tax amendment You cannot deduct amounts that you approximate or estimate. How to file a tax amendment You should keep adequate records to prove your expenses or have sufficient evidence that will support your own statement. How to file a tax amendment You must generally prepare a written record for it to be considered adequate. How to file a tax amendment This is because written evidence is more reliable than oral evidence alone. How to file a tax amendment However, if you prepare a record on a computer, it is considered an adequate record. How to file a tax amendment What Are Adequate Records? You should keep the proof you need in an account book, diary, log, statement of expense, trip sheets, or similar record. How to file a tax amendment You should also keep documentary evidence that, together with your record, will support each element of an expense. How to file a tax amendment Documentary evidence. How to file a tax amendment   You generally must have documentary evidence, such as receipts, canceled checks, or bills, to support your expenses. How to file a tax amendment Exception. How to file a tax amendment   Documentary evidence is not needed if any of the following conditions apply. How to file a tax amendment You have meals or lodging expenses while traveling away from home for which you account to your employer under an accountable plan, and you use a per diem allowance method that includes meals and/or lodging. How to file a tax amendment ( Accountable plans and per diem allowances are discussed in chapter 6. How to file a tax amendment ) Your expense, other than lodging, is less than $75. How to file a tax amendment You have a transportation expense for which a receipt is not readily available. How to file a tax amendment Adequate evidence. How to file a tax amendment   Documentary evidence ordinarily will be considered adequate if it shows the amount, date, place, and essential character of the expense. How to file a tax amendment   For example, a hotel receipt is enough to support expenses for business travel if it has all of the following information. How to file a tax amendment The name and location of the hotel. How to file a tax amendment The dates you stayed there. How to file a tax amendment Separate amounts for charges such as lodging, meals, and telephone calls. How to file a tax amendment   A restaurant receipt is enough to prove an expense for a business meal if it has all of the following information. How to file a tax amendment The name and location of the restaurant. How to file a tax amendment The number of people served. How to file a tax amendment The date and amount of the expense. How to file a tax amendment If a charge is made for items other than food and beverages, the receipt must show that this is the case. How to file a tax amendment Canceled check. How to file a tax amendment   A canceled check, together with a bill from the payee, ordinarily establishes the cost. How to file a tax amendment However, a canceled check by itself does not prove a business expense without other evidence to show that it was for a business purpose. How to file a tax amendment Duplicate information. How to file a tax amendment   You do not have to record information in your account book or other record that duplicates information shown on a receipt as long as your records and receipts complement each other in an orderly manner. How to file a tax amendment   You do not have to record amounts your employer pays directly for any ticket or other travel item. How to file a tax amendment However, if you charge these items to your employer, through a credit card or otherwise, you must keep a record of the amounts you spend. How to file a tax amendment Timely-kept records. How to file a tax amendment   You should record the elements of an expense or of a business use at or near the time of the expense or use and support it with sufficient documentary evidence. How to file a tax amendment A timely-kept record has more value than a statement prepared later when generally there is a lack of accurate recall. How to file a tax amendment   You do not need to write down the elements of every expense on the day of the expense. How to file a tax amendment If you maintain a log on a weekly basis that accounts for use during the week, the log is considered a timely-kept record. How to file a tax amendment   If you give your employer, client, or customer an expense account statement, it can also be considered a timely-kept record. How to file a tax amendment This is true if you copy it from your account book, diary, log, statement of expense, trip sheets, or similar record. How to file a tax amendment Proving business purpose. How to file a tax amendment   You must generally provide a written statement of the business purpose of an expense. How to file a tax amendment However, the degree of proof varies according to the circumstances in each case. How to file a tax amendment If the business purpose of an expense is clear from the surrounding circumstances, then you do not need to give a written explanation. How to file a tax amendment Example. How to file a tax amendment If you are a sales representative who calls on customers on an established sales route, you do not have to give a written explanation of the business purpose for traveling that route. How to file a tax amendment You can satisfy the requirements by recording the length of the delivery route once, the date of each trip at or near the time of the trips, and the total miles you drove the car during the tax year. How to file a tax amendment You could also establish the date of each trip with a receipt, record of delivery, or other documentary evidence. How to file a tax amendment Confidential information. How to file a tax amendment   You do not need to put confidential information relating to an element of a deductible expense (such as the place, business purpose, or business relationship) in your account book, diary, or other record. How to file a tax amendment However, you do have to record the information elsewhere at or near the time of the expense and have it available to fully prove that element of the expense. How to file a tax amendment What If I Have Incomplete Records? If you do not have complete records to prove an element of an expense, then you must prove the element with: Your own written or oral statement containing specific information about the element, and Other supporting evidence that is sufficient to establish the element. How to file a tax amendment If the element is the description of a gift, or the cost, time, place, or date of an expense, the supporting evidence must be either direct evidence or documentary evidence. How to file a tax amendment Direct evidence can be written statements or the oral testimony of your guests or other witnesses setting forth detailed information about the element. How to file a tax amendment Documentary evidence can be receipts, paid bills, or similar evidence. How to file a tax amendment If the element is either the business relationship of your guests or the business purpose of the amount spent, the supporting evidence can be circumstantial rather than direct. How to file a tax amendment For example, the nature of your work, such as making deliveries, provides circumstantial evidence of the use of your car for business purposes. How to file a tax amendment Invoices of deliveries establish when you used the car for business. How to file a tax amendment Table 5-1. How to file a tax amendment How To Prove Certain Business Expenses IF you have expenses for . How to file a tax amendment . How to file a tax amendment THEN you must keep records that show details of the following elements . How to file a tax amendment . How to file a tax amendment . How to file a tax amendment   Amount Time Place or  Description Business Purpose Business Relationship Travel Cost of each separate expense for travel, lodging, and meals. How to file a tax amendment Incidental expenses may be totaled in reasonable categories such as taxis, fees and tips, etc. How to file a tax amendment Dates you left and returned for each trip and number of days spent on business. How to file a tax amendment Destination or area of your travel (name of city, town, or other designation). How to file a tax amendment Purpose: Business purpose for the expense or the business benefit gained or expected to be gained. How to file a tax amendment    Relationship: N/A Entertainment Cost of each separate expense. How to file a tax amendment Incidental expenses such as taxis, telephones, etc. How to file a tax amendment , may be totaled on a daily basis. How to file a tax amendment Date of entertainment. How to file a tax amendment (Also see Business Purpose. How to file a tax amendment ) Name and address or location of place of entertainment. How to file a tax amendment Type of entertainment if not otherwise apparent. How to file a tax amendment (Also see Business Purpose. How to file a tax amendment ) Purpose: Business purpose for the expense or the business benefit gained or expected to be gained. How to file a tax amendment  For entertainment, the nature of the business discussion or activity. How to file a tax amendment If the entertainment was directly before or after a business discussion: the date, place, nature, and duration of the business discussion, and the identities of the persons who took part in both the business discussion and the entertainment activity. How to file a tax amendment    Relationship: Occupations or other information (such as names, titles, or other designations) about the recipients that shows their business relationship to you. How to file a tax amendment  For entertainment, you must also prove that you or your employee was present if the entertainment was a business meal. How to file a tax amendment Gifts Cost of the gift. How to file a tax amendment Date of the gift. How to file a tax amendment Description of the gift. How to file a tax amendment   Transportation Cost of each separate expense. How to file a tax amendment For car expenses, the cost of the car and any improvements, the date you started using it for business, the mileage for each business use, and the total miles for the year. How to file a tax amendment Date of the expense. How to file a tax amendment For car expenses, the date of the use of the car. How to file a tax amendment Your business destination. How to file a tax amendment Purpose: Business purpose for the expense. How to file a tax amendment    Relationship: N/A Sampling. How to file a tax amendment   You can keep an adequate record for parts of a tax year and use that record to prove the amount of business or investment use for the entire year. How to file a tax amendment You must demonstrate by other evidence that the periods for which an adequate record is kept are representative of the use throughout the tax year. How to file a tax amendment Example. How to file a tax amendment You use your car to visit the offices of clients, meet with suppliers and other subcontractors, and pick up and deliver items to clients. How to file a tax amendment There is no other business use of the car, but you and your family use the car for personal purposes. How to file a tax amendment You keep adequate records during the first week of each month that show that 75% of the use of the car is for business. How to file a tax amendment Invoices and bills show that your business use continues at the same rate during the later weeks of each month. How to file a tax amendment Your weekly records are representative of the use of the car each month and are sufficient evidence to support the percentage of business use for the year. How to file a tax amendment Exceptional circumstances. How to file a tax amendment   You can satisfy the substantiation requirements with other evidence if, because of the nature of the situation in which an expense is made, you cannot get a receipt. How to file a tax amendment This applies if all the following are true. How to file a tax amendment You were unable to obtain evidence for an element of the expense or use that completely satisfies the requirements explained earlier under What Are Adequate Records . How to file a tax amendment You are unable to obtain evidence for an element that completely satisfies the two rules listed earlier under What If I Have Incomplete Records . How to file a tax amendment You have presented other evidence for the element that is the best proof possible under the circumstances. How to file a tax amendment Destroyed records. How to file a tax amendment   If you cannot produce a receipt because of reasons beyond your control, you can prove a deduction by reconstructing your records or expenses. How to file a tax amendment Reasons beyond your control include fire, flood, and other casualties. How to file a tax amendment    Table 5-2. How to file a tax amendment Daily Business Mileage and Expense Log Name:       Odometer Readings Expenses Date Destination  (City, Town, or Area) Business Purpose Start Stop Miles  this trip Type  (Gas, oil, tolls, etc. How to file a tax amendment ) Amount                                                                                                                   Weekly  Total             Total Year-to-Date             Separating and Combining Expenses This section explains when expenses must be kept separate and when expenses can be combined. How to file a tax amendment Separating expenses. How to file a tax amendment   Each separate payment is generally considered a separate expense. How to file a tax amendment For example, if you entertain a customer or client at dinner and then go to the theater, the dinner expense and the cost of the theater tickets are two separate expenses. How to file a tax amendment You must record them separately in your records. How to file a tax amendment Season or series tickets. How to file a tax amendment   If you buy season or series tickets for business use, you must treat each ticket in the series as a separate item. How to file a tax amendment To determine the cost of individual tickets, divide the total cost (but not more than face value) by the number of games or performances in the series. How to file a tax amendment You must keep records to show whether you use each ticket as a gift or entertainment. How to file a tax amendment Also, you must be able to prove the cost of nonluxury box seat tickets if you rent a skybox or other private luxury box for more than one event. How to file a tax amendment See Entertainment tickets in chapter 2. How to file a tax amendment Combining items. How to file a tax amendment   You can make one daily entry in your record for reasonable categories of expenses. How to file a tax amendment Examples are taxi fares, telephone calls, or other incidental travel costs. How to file a tax amendment Meals should be in a separate category. How to file a tax amendment You can include tips for meal-related services with the costs of the meals. How to file a tax amendment   Expenses of a similar nature occurring during the course of a single event are considered a single expense. How to file a tax amendment For example, if during entertainment at a cocktail lounge, you pay separately for each serving of refreshments, the total expense for the refreshments is treated as a single expense. How to file a tax amendment Car expenses. How to file a tax amendment   You can account for several uses of your car that can be considered part of a single use, such as a round trip or uninterrupted business use, with a single record. How to file a tax amendment Minimal personal use, such as a stop for lunch on the way between two business stops, is not an interruption of business use. How to file a tax amendment Example. How to file a tax amendment You make deliveries at several different locations on a route that begins and ends at your employer's business premises and that includes a stop at the business premises between two deliveries. How to file a tax amendment You can account for these using a single record of miles driven. How to file a tax amendment Gift expenses. How to file a tax amendment   You do not always have to record the name of each recipient of a gift. How to file a tax amendment A general listing will be enough if it is evident that you are not trying to avoid the $25 annual limit on the amount you can deduct for gifts to any one person. How to file a tax amendment For example, if you buy a large number of tickets to local high school basketball games and give one or two tickets to each of many customers, it is usually enough to record a general description of the recipients. How to file a tax amendment Allocating total cost. How to file a tax amendment   If you can prove the total cost of travel or entertainment but you cannot prove how much it cost for each person who participated in the event, you may have to allocate the total cost among you and your guests on a pro rata basis. How to file a tax amendment To do so, you must establish the number of persons who participated in the event. How to file a tax amendment   An allocation would be needed, for example, if you did not have a business relationship with all of your guests. How to file a tax amendment See Allocating between business and nonbusiness in chapter 2. How to file a tax amendment If your return is examined. How to file a tax amendment    If your return is examined, you may have to provide additional information to the IRS. How to file a tax amendment This information could be needed to clarify or to establish the accuracy or reliability of information contained in your records, statements, testimony, or documentary evidence before a deduction is allowed. How to file a tax amendment    THIS IS NOT AN OFFICIAL INTERNAL REVENUE FORM Table 5-3. How to file a tax amendment Weekly Traveling Expense and Entertainment Record From: To: Name: Expenses Sunday Monday Tuesday Wednesday Thursday Friday Saturday Total 1. How to file a tax amendment Travel Expenses: Airlines                                 Excess Baggage                                 Bus – Train                                 Cab and Limousine                                 Tips                                 Porter                                 2. How to file a tax amendment Meals and Lodging:  Breakfast                                 Lunch                                 Dinner                                 Hotel and Motel  (Detail in Schedule B)                                 3. How to file a tax amendment Entertainment  (Detail in Schedule C)                                 4. How to file a tax amendment Other Expenses:  Postage                                 Telephone & Telegraph                                 Stationery & Printing                                 Stenographer                                 Sample Room                                 Advertising                                 Assistant(s)                                 Trade Shows                                 5. How to file a tax amendment Car Expenses: (List all car expenses - the division between business and personal expenses may be made at the end of the year. How to file a tax amendment ) (Detail mileage in Schedule A. How to file a tax amendment ) Gas, oil, lube, wash                                 Repairs, parts                                 Tires, supplies                                 Parking fees, tolls                                 6. How to file a tax amendment Other (Identify)                                 Total                                 Note: Attach receipted bills for (1) ALL lodging and (2) any other expenses of $75. How to file a tax amendment 00 or more. How to file a tax amendment Schedule A – Car Mileage: End                 Start                 Total                 Business Mileage                 Schedule B – Lodging Hotel or Motel Name                 City                 Schedule C – Entertainment Date Item Place Amount Business Purpose Business Relationship                                             WEEKLY REIMBURSEMENTS:     Travel and transportation expenses     Other reimbursements     TOTAL   How Long To Keep Records and Receipts You must keep records as long as they may be needed for the administration of any provision of the Internal Revenue Code. How to file a tax amendment Generally, this means you must keep records that support your deduction (or an item of income) for 3 years from the date you file the income tax return on which the deduction is claimed. How to file a tax amendment A return filed early is considered filed on the due date. How to file a tax amendment For a more complete explanation of how long to keep records, see Publication 583, Starting a Business and Keeping Records. How to file a tax amendment You must keep records of the business use of your car for each year of the recovery period. How to file a tax amendment See More-than-50%-use test in chapter 4 under Depreciation Deduction. How to file a tax amendment Reimbursed for expenses. How to file a tax amendment   Employees who give their records and documentation to their employers and are reimbursed for their expenses generally do not have to keep copies of this information. How to file a tax amendment However, you may have to prove your expenses if any of the following conditions apply. How to file a tax amendment You claim deductions for expenses that are more than reimbursements. How to file a tax amendment Your expenses are reimbursed under a nonaccountable plan. How to file a tax amendment Your employer does not use adequate accounting procedures to verify expense accounts. How to file a tax amendment You are related to your employer as defined under Per Diem and Car Allowances , in chapter 6. How to file a tax amendment Reimbursements , adequate accounting , and nonaccountable plans are discussed in chapter 6. How to file a tax amendment Examples of Records Table 5-2 and Table 5-3 are examples of worksheets which can be used for tracking business expenses. How to file a tax amendment Prev  Up  Next   Home   More Online Publications