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Index of Publication 463 - Travel, Entertainment, Gift, and Car ExpensesTOC
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"Hours of service" limits:
50% limit on meals, 50% limit on meals.
A
Adequate accounting:
Independent contractors, Adequate accounting.
Adequate records, What Are Adequate Records?
Advertising:
Signs, display racks, or other promotional material to be used on recipient's business premises, Signs, display racks, or other promotional...
Airline clubs, Airline clubs,
Allowance, See: Reimbursements
Armed forces:
Assigned overseas, Members of the Armed Forces.
Assistance, See: Tax help
Associated entertainment, Associated Test
Athletic clubs, Golf and athletic clubs,
B
Basis of car, Basis.
Bona fide business purpose, Bona fide business purpose.
Box seats at entertainment events, Skyboxes and other private luxury boxes.
Business use of car, Business and personal use.
C
Canceled checks:
As evidence of business expenses, Canceled check.
Car pools, Car pools.
Car rentals:
Form 2106, Car rentals.
Car, defined, Car defined.
Casualty and theft losses:
Charitable organizations:
Sports events to benefit, 5 - Charitable sports event.
Commuting expenses, Commuting expenses.
Country clubs, Country clubs,
Cruise ships, Cruise Ships
D
Daily business mileage and expense log (Table 6-2), (Figure)
Depreciation of Car:
Section 179 deduction, Section 179 deduction.
Depreciation of car:
Adjustment for using standard mileage rate, Depreciation adjustment when you used the standard mileage rate.
Basis, Basis.
Sales taxes, Sales taxes.
Casualty or theft, effect, Casualty or theft.
Modified Accelerated Cost Recovery System (MACRS), Modified Accelerated Cost Recovery System (MACRS).
Trade-in, effect, Trade-in., Car trade-in.
Trucks and vans, Trucks and vans.
See also: Section 179 deductions
Directly-related entertainment, Directly-Related Test
Disabled employees:
Documentary evidence, Documentary evidence.
E
Employer-provided vehicles, Employer-provided vehicle.
Entertainment facilities:
Expenses for use of, Entertainment facilities.
Exceptions to the 50% Limit, Exceptions to the 50% Limit
Excess reimbursements, See: Reimbursements
G
Gifts:
$25 limit, $25 limit.
Combining for recordkeeping purposes, Gift expenses.
Reporting requirements, Gifts.
Gulf Opportunity Zone:
Qualified property, Qualified car.
Special depreciation allowance, Special Depreciation Allowance
H
Help, See: Tax help
High-low rate method, High-low rate.
Home office, Office in the home.
Hotel clubs, Hotel clubs, and
I
Incidental expenses:
No meals, incidentals only, Incidental expenses only method.
Income-producing property, Income-producing property.
Interest on car loans, Interest on car loans.
L
Luxury private boxes at entertainment events, Skyboxes and other private luxury boxes.
Luxury water travel, Luxury Water Travel
M
MACRS (Modified Accelerated Cost Recovery System), Modified Accelerated Cost Recovery System (MACRS).
Main place of business or work, Main place of business or work.
Married taxpayers:
Meal expenses:
50% limit, 50% Limit
Determination of applicability (Figure A), Figure A summarizes the general rules explained...,
Actual cost method, Actual Cost
Major cities with higher allowances, Most major cities and many other localities...
Meals, entertainment-related, A meal as a form of entertainment.
Mileage rate, See: Standard mileage rate
Military, See: Armed forces
Missing children, photographs of, Photographs of missing children.
Modified Accelerated Cost Recovery System (MACRS):
2010 chart (Table 4-1), (Figure)
More information, See: Tax help
N
Nonaccountable plans, Nonaccountable Plans
P
Per diem allowances:
Federal rate for, The federal rate.
Personal trips:
Placed in service, cars, Placed in service.
Probationary work period, Probationary work period.
Proving business purpose, Proving business purpose.
Public transportation:
Outside of U.S. travel, Public transportation.
Publications, See: Tax help
R
Reservists:
Transportation expenses, Armed Forces reservists.
Returning excess reimbursements, Returning Excess Reimbursements
Rural mail carriers, Rural mail carriers.
S
Section 179 deduction:
Limits, Limits.
Self-employed persons:
Reporting requirements, Self-employed.
Special depreciation allowance, Special Depreciation Allowance
Standard mileage rate:
Statutory employees, Statutory employees.
T
Tables and figures:
50% limit determination (Figure A),
Daily business mileage and expense log (Table 6-2), (Figure)
Entertainment expenses, determination of deductibility (Table 2-1), (Figure)
Maximum depreciation deduction for cars table, (Figure)
Modified Accelerated Cost Recovery System (MACRS) 2010 chart (Table 4-1), (Figure)
Proving expenses (Table 5-1), (Figure)
Reporting reimbursements (Table 6-1), (Figure)
Transportation expenses, determination of deductibility (Figure B), If you go with the customer to the event,..., Figure B illustrates the rules that apply...
Travel expenses, determination of deductibility (Table 1-1), (Figure)
Weekly travel expense and entertainment record (Table 6-3), (Figure)
Tax home, determination of, Tax Home
Temporary job assignments, Temporary Assignment or Job
Temporary work location, Temporary work location.
Tickets:
Season or series tickets, Season or series tickets.
Traffic violations, Fines and collateral.
Tools:
Trade association meetings, Trade association meetings.
Trade-in of car, Trade-in., Car trade-in.
Traffic tickets, Fines and collateral.
Travel advance, Travel advance.
Trucks and vans:
Depreciation, Trucks and vans.
Transportation workers' expenses, Special rate for transportation workers.
TTY/TDD information, How To Get Tax Help
Two places of work, Two places of work.
U
Unions:
Trips from union hall to place of work, Union members' trips from a union hall.
Unrecovered basis of car, How to treat unrecovered basis.
V
Volunteers, Volunteers.
W
Weekly travel expense and entertainment record (Table 6-3), (Figure)
TOC