Contents
Publication 463 - Introductory Material
Important Changes
Important Reminders
Introduction
Useful Items
Traveling Away From Home
Travel to Family HomeTemporary Assignment or Job
Tax Home
What Travel Expenses Are Deductible?
Meals
Travel in the United States
Travel Outside the United States
Luxury Water Travel
Conventions
Table 1. Travel Expenses You Can Deduct
What Entertainment Expenses Are Deductible?
Directly-Related Test50% Limit
Associated Test
Exceptions to the 50% LimitTable 2. When Are Entertainment Expenses Deductible?
Figure A. Does the 50% limit apply to Your Expenses?
Car Expenses
Standard Mileage RateDisposition of a Car
Actual Car Expenses
Leasing a Car
Table 3. 2001 MACRS Depreciation Chart
Figure B. When Are Local Transportation Expenses Deductible?
How To Prove Expenses
What Are Adequate Records?Table 4. How To Prove Certain Business Expenses
What If I Have Incomplete Records?
Separating and Combining Expenses
How Long To Keep Records and Receipts
Examples of Records
Where To Report
Statutory EmployeesReimbursements
Vehicle Provided by Your Employer
Accountable PlansCompleting Forms 2106 and 2106-EZ
Nonaccountable Plans
Rules for Independent Contractors and Clients
Special RulesTable 5. Reporting Travel, Entertainment, Gift and Car Expenses and Reimbursements
Illustrated Examples
Table 6. Daily Business Mileage and Expense Log
Table 7. Weekly Traveling Expense and Entertainment Record
Chapter 7. How To Get Tax Help
Appendix A-1. Inclusion Amounts for Cars First Leased in 1993 through 1997
Appendix A-2. Inclusion Amounts for Cars First leased in 1998
Appendix A-3. Inclusion Amounts for Cars (Other Than Electric Cars) First leased in 1999
Appendix A-4. Inclusion Amounts for Cars (Other Than Electric Cars) First leased in 2000
Appendix A-5. Inclusion Amounts for Cars (Other Than Electric Cars) First leased in 2001
Appendix A-6. Inclusion Amounts for Cars (Other Than Electric Cars) First Leased in 2002
Appendix A-7. Inclusion Amounts for Cars (Other Than Electric Cars) First leased in 2003
Appendix B-1. Inclusion Amounts for Trucks and Vans First Leased in 2003
Appendix C-1 and C-2. Electric Leases 1997-1998
Appendix C-3 and C-4. Inclusion Amounts for Electric Cars First leased in 1999-2000
Appendix C-5 and C-6. Inclusion Amounts for Electric Cars First leased in 2001-2002
Appendix C-7. Inclusion Amounts for Electric Cars First leased in 2003
Information courtesy of the Internal Revenue Service.
