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next page Next Page: Publication 535 - Business Expenses - Deducting Business Expenses
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taxmap/pubs/p535-000.htm#en_us_publink1000130777
Publication 535

 
Business Expenses


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taxmap/pubs/p535-000.htm#TXMP0d5b36beIntroduction

This publication discusses common business expenses and explains what is and is not deductible. The general rules for deducting business expenses are discussed in the opening chapter. The chapters that follow cover specific expenses and list other publications and forms you may need.
taxmap/pubs/p535-000.htm#en_us_publink100095622

Comments and suggestions.(p1)


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We welcome your comments about this publication and your suggestions for future editions.
You can write to us at the following address:

Internal Revenue Service 
Business Forms and Publications Branch 
SE:W:CAR:MP:T:B 
1111 Constitution Ave. NW, IR-6526 
Washington, DC 20224


We respond to many letters by telephone. Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence.
You can email us at *taxforms@irs.gov. (The asterisk must be included in the address.) Please put "Publications Comment" on the subject line. Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax products.
taxmap/pubs/p535-000.htm#en_us_publink100095623

Ordering forms and publications.(p1)
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Visit www.irs.gov/formspubs to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received.

 
Internal Revenue Service 
1201 N. Mitsubishi Motorway 
Bloomington, IL 61705-6613


taxmap/pubs/p535-000.htm#en_us_publink100095624

Tax questions.(p2)
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If you have a tax question, check the information available on www.irs.gov or call 1-800-829-4933. We cannot answer tax questions sent to either of the above addresses.

What's New for 2008(p2)


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The following items highlight some changes in the tax law for 2008.
taxmap/pubs/p535-000.htm#en_us_publink1000159175

Standard mileage rate.(p2)

For 2008, the standard mileage rate for the cost of operating your car, van, pickup, or panel truck for each mile of business use is:
taxmap/pubs/p535-000.htm#en_us_publink1000159176

Environmental cleanup costs.(p2)

The election to deduct qualified environmental cleanup costs has been extended to cover costs paid or incurred in 2008 and 2009. See chapter 7.
taxmap/pubs/p535-000.htm#en_us_publink1000159178

Qualified disaster expenses.(p2)

You can elect to deduct rather than capitalize any qualified disaster expenses you paid or incurred after 2007. See chapter 7.
taxmap/pubs/p535-000.htm#en_us_publink1000158829

Election to amortize business start-up and organizational costs.(p2)

You are no longer required to attach a statement to your tax return to elect to amortize start-up or organizational costs paid or incurred after September 8, 2008. See chapter 8.
taxmap/pubs/p535-000.htm#en_us_publink1000158833

Marginal production of oil and gas.(p2)

The temporary suspension of the taxable income limit on percentage depletion from the marginal production of oil and natural gas is not available for tax years beginning in 2008. See chapter 9.
taxmap/pubs/p535-000.htm#en_us_publink1000158834

Meal expenses when subject to "hours of service" limits.(p2)

For 2008, you can deduct 80% of the reimbursed meals your employees consume while away from their tax home on business during, or incident to, any period subject to the Department of Transportation's "hours of service" limits. See chapter 11.
taxmap/pubs/p535-000.htm#en_us_publink100095627

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What's New for 2009(p2)


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The following items highlight some changes in the tax law for 2009.
taxmap/pubs/p535-000.htm#en_us_publink1000159179

Standard mileage rate.(p2)

The standard mileage rate for the cost of operating your car, van, pickup, or panel truck in 2009 is 55 cents a mile for all business miles.
taxmap/pubs/p535-000.htm#en_us_publink1000158947

Marginal production of oil and gas.(p2)

The temporary suspension of the taxable income limit on percentage depletion from the marginal production of oil and natural gas is available for tax years beginning in 2009. See chapter 9.

Reminders(p2)


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IRS e-file (Electronic Filing)

e-file
You can file your tax returns electronically using an IRS e-file option. The benefits of IRS e-file include faster refunds, increased accuracy, and acknowledgment of IRS receipt of your return. You can use one of the following IRS e-file options. For details on these fast filing methods, see your income tax package.
taxmap/pubs/p535-000.htm#en_us_publink100095633

Photographs of missing children.(p2)

The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child.
previous pagePrevious Page: Publication 531 - Reporting Tip Income - How To Get Tax Help
next pageNext Page: Publication 535 - Business Expenses - Deducting Business Expenses
 Use previous pagenext page to find additional occurrences of topic items.Index for this Publication