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Irs Amendment Forms

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Irs Amendment Forms

Irs amendment forms It's easy, accurate and fast. So why would you file your taxes any other way? Irs amendment forms Old fashioned paper tax forms have been around for decades, but it might be time for them to go the way of the dodo. Who wants to wait for weeks to get their check in the mail when you can just efile your tax return electronically with the IRS and start enjoying your refund in as little as 7 days. Irs amendment forms If you consider the money the IRS holds on to while you wait for your refund as an interest free loan, then you’ll realize that you are losing money. No one other than the IRS can get an interest free loan and that doesn’t seem fair, does it? Enter the internet age. Commercial companies have been moving online for years now - when was the last time you've mailed a check or received a paper statement from your bank? Now, even the government sites are starting to get with the program and are offering quick and easy efile to everyone. Here are a few reasons why I switched to efile; maybe it’s time you do to!
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Tax Code, Regulations and Official Guidance

Internal Revenue Code |   Treasury (Tax) Regulations    |    Other Official Guidance

Internal Revenue Code

Federal tax law begins with the Internal Revenue Code (IRC), enacted by Congress in Title 26 of the United States Code (26 U.S.C.).

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Note: The IRC materials retrieved via the above functions are provided as a public service by The Legal Information Institute of Cornell University Law School, not the IRS.

CAUTION.  The version of the IRC underlying the retrieval functions presented above is generated from the official version of the U.S. Code made available to the public by Congress.  However, this version is only current through the 1st Session of the 112th Congress convened in 2011.  Before relying on an IRC section retrieved from this or any other publicly accessible version of the U.S. Code, please check the U.S. Code Classification Tables  published by the U.S. House of Representatives to verify that there have been no amendments since that session of Congress.

Finally, the IRC is complex and its sections must be read in the context of the entire Code and the court decisions that interpret it.  At a minimum, please do not be misled by the false interpretations of the IRC promoted by the purveyors of anti-tax law evasion schemes.

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Treasury (Tax) Regulations

Treasury regulations (26 C.F.R.)--commonly referred to as Federal tax regulations-- pick up where the Internal Revenue Code (IRC) leaves off by providing the official interpretation of the IRC by the U.S. Department of the Treasury.

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The IRS publishes a list of the official documents explaining any changes to the Treasury regulations retrieved from the above resources, or to announce the issuance of any proposed or temporary ones:

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Other Official Tax Guidance

In addition to participating in the promulgation of Treasury (Tax) Regulations, the IRS publishes a regular series of other forms of official tax guidance, including revenue rulings, revenue procedures, notices, and announcements. See Understanding IRS Guidance - A Brief Primer  for more information about official IRS guidance versus non-precedential rulings or advice.

The authoritative instrument for the distribution of all forms of official IRS tax guidance is the Internal Revenue Bulletin (IRB), a weekly collection of these and other items of general interest to the tax professional community.

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Note: The IRB materials retrieved from the above resources are provided by IRS Media and Publications.

The IRS frequently releases individual items in advance of their publication in the IRB.  See the Advance Notice for Tax Professionals page for more information about the "early drop" of these items.  And if you'd like to receive automated email notifications about these items, please feel free to subscribe to our IRS GuideWire service.

Finally, see the Applicable Federal Rates (AFR) page for a series of revenue rulings providing certain prescribed rates for federal income tax purposes.  These AFR revenue rulings are always released before they are officially published in the IRB.

PLEASE NOTERulings and procedures reported in the IRB do not have the force and effect of Treasury tax regulations, but they may be used as precedents. In contrast, any documents not published in the IRB cannot be relied on, used, or cited as precedents in the disposition of other cases.

In applying rulings and procedures published in the IRB, the effect of subsequent legislation, regulations, court decisions, rulings, and procedures must be considered.  In addition, all parties are cautioned against reaching the same conclusions in other cases unless the facts and circumstances are substantially the same.

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Page Last Reviewed or Updated: 24-Feb-2014

The Irs Amendment Forms

Irs amendment forms 5. Irs amendment forms   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. Irs amendment forms This chapter discusses the records you need to keep to prove these expenses. Irs amendment forms If you keep timely and accurate records, you will have support to show the IRS if your tax return is ever examined. Irs amendment forms You will also have proof of expenses that your employer may require if you are reimbursed under an accountable plan. Irs amendment forms These plans are discussed in chapter 6 under Reimbursements . Irs amendment forms How To Prove Expenses Table 5-1 is a summary of records you need to prove each expense discussed in this publication. Irs amendment forms You must be able to prove the elements listed across the top portion of the chart. Irs amendment forms You prove them by having the information and receipts (where needed) for the expenses listed in the first column. Irs amendment forms You cannot deduct amounts that you approximate or estimate. Irs amendment forms You should keep adequate records to prove your expenses or have sufficient evidence that will support your own statement. Irs amendment forms You must generally prepare a written record for it to be considered adequate. Irs amendment forms This is because written evidence is more reliable than oral evidence alone. Irs amendment forms However, if you prepare a record on a computer, it is considered an adequate record. Irs amendment forms 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. Irs amendment forms You should also keep documentary evidence that, together with your record, will support each element of an expense. Irs amendment forms Documentary evidence. Irs amendment forms   You generally must have documentary evidence, such as receipts, canceled checks, or bills, to support your expenses. Irs amendment forms Exception. Irs amendment forms   Documentary evidence is not needed if any of the following conditions apply. Irs amendment forms 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. Irs amendment forms ( Accountable plans and per diem allowances are discussed in chapter 6. Irs amendment forms ) Your expense, other than lodging, is less than $75. Irs amendment forms You have a transportation expense for which a receipt is not readily available. Irs amendment forms Adequate evidence. Irs amendment forms   Documentary evidence ordinarily will be considered adequate if it shows the amount, date, place, and essential character of the expense. Irs amendment forms   For example, a hotel receipt is enough to support expenses for business travel if it has all of the following information. Irs amendment forms The name and location of the hotel. Irs amendment forms The dates you stayed there. Irs amendment forms Separate amounts for charges such as lodging, meals, and telephone calls. Irs amendment forms   A restaurant receipt is enough to prove an expense for a business meal if it has all of the following information. Irs amendment forms The name and location of the restaurant. Irs amendment forms The number of people served. Irs amendment forms The date and amount of the expense. Irs amendment forms If a charge is made for items other than food and beverages, the receipt must show that this is the case. Irs amendment forms Canceled check. Irs amendment forms   A canceled check, together with a bill from the payee, ordinarily establishes the cost. Irs amendment forms However, a canceled check by itself does not prove a business expense without other evidence to show that it was for a business purpose. Irs amendment forms Duplicate information. Irs amendment forms   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. Irs amendment forms   You do not have to record amounts your employer pays directly for any ticket or other travel item. Irs amendment forms 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. Irs amendment forms Timely-kept records. Irs amendment forms   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. Irs amendment forms A timely-kept record has more value than a statement prepared later when generally there is a lack of accurate recall. Irs amendment forms   You do not need to write down the elements of every expense on the day of the expense. Irs amendment forms If you maintain a log on a weekly basis that accounts for use during the week, the log is considered a timely-kept record. Irs amendment forms   If you give your employer, client, or customer an expense account statement, it can also be considered a timely-kept record. Irs amendment forms This is true if you copy it from your account book, diary, log, statement of expense, trip sheets, or similar record. Irs amendment forms Proving business purpose. Irs amendment forms   You must generally provide a written statement of the business purpose of an expense. Irs amendment forms However, the degree of proof varies according to the circumstances in each case. Irs amendment forms If the business purpose of an expense is clear from the surrounding circumstances, then you do not need to give a written explanation. Irs amendment forms Example. Irs amendment forms 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. Irs amendment forms 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. Irs amendment forms You could also establish the date of each trip with a receipt, record of delivery, or other documentary evidence. Irs amendment forms Confidential information. Irs amendment forms   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. Irs amendment forms 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. Irs amendment forms 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. Irs amendment forms 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. Irs amendment forms Direct evidence can be written statements or the oral testimony of your guests or other witnesses setting forth detailed information about the element. Irs amendment forms Documentary evidence can be receipts, paid bills, or similar evidence. Irs amendment forms 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. Irs amendment forms For example, the nature of your work, such as making deliveries, provides circumstantial evidence of the use of your car for business purposes. Irs amendment forms Invoices of deliveries establish when you used the car for business. Irs amendment forms Table 5-1. Irs amendment forms How To Prove Certain Business Expenses IF you have expenses for . Irs amendment forms . Irs amendment forms THEN you must keep records that show details of the following elements . Irs amendment forms . Irs amendment forms . Irs amendment forms   Amount Time Place or  Description Business Purpose Business Relationship Travel Cost of each separate expense for travel, lodging, and meals. Irs amendment forms Incidental expenses may be totaled in reasonable categories such as taxis, fees and tips, etc. Irs amendment forms Dates you left and returned for each trip and number of days spent on business. Irs amendment forms Destination or area of your travel (name of city, town, or other designation). Irs amendment forms Purpose: Business purpose for the expense or the business benefit gained or expected to be gained. Irs amendment forms    Relationship: N/A Entertainment Cost of each separate expense. Irs amendment forms Incidental expenses such as taxis, telephones, etc. Irs amendment forms , may be totaled on a daily basis. Irs amendment forms Date of entertainment. Irs amendment forms (Also see Business Purpose. Irs amendment forms ) Name and address or location of place of entertainment. Irs amendment forms Type of entertainment if not otherwise apparent. Irs amendment forms (Also see Business Purpose. Irs amendment forms ) Purpose: Business purpose for the expense or the business benefit gained or expected to be gained. Irs amendment forms  For entertainment, the nature of the business discussion or activity. Irs amendment forms 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. Irs amendment forms    Relationship: Occupations or other information (such as names, titles, or other designations) about the recipients that shows their business relationship to you. Irs amendment forms  For entertainment, you must also prove that you or your employee was present if the entertainment was a business meal. Irs amendment forms Gifts Cost of the gift. Irs amendment forms Date of the gift. Irs amendment forms Description of the gift. Irs amendment forms   Transportation Cost of each separate expense. Irs amendment forms 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. Irs amendment forms Date of the expense. Irs amendment forms For car expenses, the date of the use of the car. Irs amendment forms Your business destination. Irs amendment forms Purpose: Business purpose for the expense. Irs amendment forms    Relationship: N/A Sampling. Irs amendment forms   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. Irs amendment forms 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. Irs amendment forms Example. Irs amendment forms You use your car to visit the offices of clients, meet with suppliers and other subcontractors, and pick up and deliver items to clients. Irs amendment forms There is no other business use of the car, but you and your family use the car for personal purposes. Irs amendment forms You keep adequate records during the first week of each month that show that 75% of the use of the car is for business. Irs amendment forms Invoices and bills show that your business use continues at the same rate during the later weeks of each month. Irs amendment forms 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. Irs amendment forms Exceptional circumstances. Irs amendment forms   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. Irs amendment forms This applies if all the following are true. Irs amendment forms 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 . Irs amendment forms You are unable to obtain evidence for an element that completely satisfies the two rules listed earlier under What If I Have Incomplete Records . Irs amendment forms You have presented other evidence for the element that is the best proof possible under the circumstances. Irs amendment forms Destroyed records. Irs amendment forms   If you cannot produce a receipt because of reasons beyond your control, you can prove a deduction by reconstructing your records or expenses. Irs amendment forms Reasons beyond your control include fire, flood, and other casualties. Irs amendment forms    Table 5-2. Irs amendment forms 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. Irs amendment forms ) 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. Irs amendment forms Separating expenses. Irs amendment forms   Each separate payment is generally considered a separate expense. Irs amendment forms 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. Irs amendment forms You must record them separately in your records. Irs amendment forms Season or series tickets. Irs amendment forms   If you buy season or series tickets for business use, you must treat each ticket in the series as a separate item. Irs amendment forms 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. Irs amendment forms You must keep records to show whether you use each ticket as a gift or entertainment. Irs amendment forms 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. Irs amendment forms See Entertainment tickets in chapter 2. Irs amendment forms Combining items. Irs amendment forms   You can make one daily entry in your record for reasonable categories of expenses. Irs amendment forms Examples are taxi fares, telephone calls, or other incidental travel costs. Irs amendment forms Meals should be in a separate category. Irs amendment forms You can include tips for meal-related services with the costs of the meals. Irs amendment forms   Expenses of a similar nature occurring during the course of a single event are considered a single expense. Irs amendment forms 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. Irs amendment forms Car expenses. Irs amendment forms   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. Irs amendment forms Minimal personal use, such as a stop for lunch on the way between two business stops, is not an interruption of business use. Irs amendment forms Example. Irs amendment forms 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. Irs amendment forms You can account for these using a single record of miles driven. Irs amendment forms Gift expenses. Irs amendment forms   You do not always have to record the name of each recipient of a gift. Irs amendment forms 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. Irs amendment forms 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. Irs amendment forms Allocating total cost. Irs amendment forms   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. Irs amendment forms To do so, you must establish the number of persons who participated in the event. Irs amendment forms   An allocation would be needed, for example, if you did not have a business relationship with all of your guests. Irs amendment forms See Allocating between business and nonbusiness in chapter 2. Irs amendment forms If your return is examined. Irs amendment forms    If your return is examined, you may have to provide additional information to the IRS. Irs amendment forms 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. Irs amendment forms    THIS IS NOT AN OFFICIAL INTERNAL REVENUE FORM Table 5-3. Irs amendment forms Weekly Traveling Expense and Entertainment Record From: To: Name: Expenses Sunday Monday Tuesday Wednesday Thursday Friday Saturday Total 1. Irs amendment forms Travel Expenses: Airlines                                 Excess Baggage                                 Bus – Train                                 Cab and Limousine                                 Tips                                 Porter                                 2. Irs amendment forms Meals and Lodging:  Breakfast                                 Lunch                                 Dinner                                 Hotel and Motel  (Detail in Schedule B)                                 3. Irs amendment forms Entertainment  (Detail in Schedule C)                                 4. Irs amendment forms Other Expenses:  Postage                                 Telephone & Telegraph                                 Stationery & Printing                                 Stenographer                                 Sample Room                                 Advertising                                 Assistant(s)                                 Trade Shows                                 5. Irs amendment forms Car Expenses: (List all car expenses - the division between business and personal expenses may be made at the end of the year. Irs amendment forms ) (Detail mileage in Schedule A. Irs amendment forms ) Gas, oil, lube, wash                                 Repairs, parts                                 Tires, supplies                                 Parking fees, tolls                                 6. Irs amendment forms Other (Identify)                                 Total                                 Note: Attach receipted bills for (1) ALL lodging and (2) any other expenses of $75. Irs amendment forms 00 or more. Irs amendment forms 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. Irs amendment forms 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. Irs amendment forms A return filed early is considered filed on the due date. Irs amendment forms For a more complete explanation of how long to keep records, see Publication 583, Starting a Business and Keeping Records. Irs amendment forms You must keep records of the business use of your car for each year of the recovery period. Irs amendment forms See More-than-50%-use test in chapter 4 under Depreciation Deduction. Irs amendment forms Reimbursed for expenses. Irs amendment forms   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. Irs amendment forms However, you may have to prove your expenses if any of the following conditions apply. Irs amendment forms You claim deductions for expenses that are more than reimbursements. Irs amendment forms Your expenses are reimbursed under a nonaccountable plan. Irs amendment forms Your employer does not use adequate accounting procedures to verify expense accounts. Irs amendment forms You are related to your employer as defined under Per Diem and Car Allowances , in chapter 6. Irs amendment forms Reimbursements , adequate accounting , and nonaccountable plans are discussed in chapter 6. Irs amendment forms Examples of Records Table 5-2 and Table 5-3 are examples of worksheets which can be used for tracking business expenses. Irs amendment forms Prev  Up  Next   Home   More Online Publications