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Index of Publication 463 - Travel, Entertainment, Gift, and Car ExpensesTOC
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50% limit on meals, 50% limit on meals.
A
Adequate accounting, Adequate Accounting
Independent contractors, Adequate accounting.
Adequate records, What Are Adequate Records?
Advertising:
Car display, Advertising display on car.
Expenses, 3 - Advertising expenses.
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.
See also: Depreciation of car
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.
More-than-50%-use test., More-than-50%-use test.
Qualified business use, Qualified business use.
C
Canceled checks:
As evidence of business expenses, Canceled check.
Car expenses, Car Expenses
Actual expenses, Actual Car Expenses
Allowances for, Per Diem and Car Allowances, If Debbie's expenses are equal to or less...
Business and personal use, Business and personal use.
Combining expenses, Car expenses.
Disposition of car, Disposition of a Car
Fixed and variable rate (FAVR) allowance, Fixed and variable rate (FAVR).
Form 2106, Car expenses.
Leasing a car, truck, or van, Leasing a Car, For information on reporting inclusion amounts,...
Mileage rate, See: Standard mileage rate
Taxes paid on car, Taxes paid on your car.
Traffic tickets, Fines and collateral.
Car pools, Car pools.
Car, defined, Car defined.
Casualty and theft losses:
Cars, Casualty and theft losses.
Depreciation, Casualty or theft.
Charitable organizations:
Benefit events for, Exception for events that benefit 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), Table 5-2. Daily Business Mileage and Expense Log      Name:
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.
Unrecovered basis, How to treat unrecovered basis.
Casualty or theft, effect, Casualty or theft.
Deduction, Depreciation deduction for the year of disposition., Depreciation and section 179 deductions.
Excess depreciation, Excess depreciation is: The amount of the...
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:
Impairment-related work expenses, Impairment-Related Work Expenses of Disabled Employees
Documentary evidence, Documentary evidence.
E
Employer-provided vehicles, Employer-provided vehicle.
Reporting requirements, Vehicle Provided by Your Employer
Entertainment facilities:
Expenses for use of, Entertainment facilities.
Exceptions to the 50% Limit, Exceptions to the 50% Limit
Excess reimbursements, See: Reimbursements
F
Fair market value of car, Fair market value.
Farmers:
Form 1040, Schedule F, Self-employed.
Federal crime investigations or prosecutions:
Federal employees engaged in, Exception for federal crime investigations or prosecutions.
Fixed and variable rate (FAVR) allowance, Fixed and variable rate (FAVR).
Form 1040, Schedule C, Self-employed.
Form 2106-EZ, Form 2106-EZ.
Form W-2:
Employer-provided vehicles, Value reported on Form W-2.
Reimbursement of personal expenses, If your employer reimburses you for nondeductible...
Statutory employees, If you received a Form W-2 and the Statutory...
G
Gifts, Gift or entertainment., Gifts
$25 limit, $25 limit.
Combining for recordkeeping purposes, Gift expenses.
Reporting requirements, Gifts.
H
Help, See: Tax help
High-low method:
Introduction, High-low method.
Transition rules, High-low method.
High-low rate method, High-low rate.
Home office, Office in the home.
Hotel clubs, Hotel clubs, and
I
Incidental expenses:
Defined, Incidental expenses.
Gifts, Incidental costs.
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
Main place of business or work, Main place of business or work.
Married taxpayers:
Performing artists, Special rules for married persons.
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.
More information, See: Tax help
N
Nonaccountable plans, Nonaccountable Plans
O
Office in the home, Office in the home.
Officials paid on fee basis, Officials Paid on a Fee Basis
P
Per diem rates:
High-cost localities, High-low method.
High-low method, High-low method.
Regular federal method, Regular federal per diem rate method.
Standard rate for unlisted localities, High-low method., Regular federal per diem rate method.
Transition rules, High-low method., Federal per diem rate method.
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
Recordkeeping requirements, Recordkeeping, Tables 5-2 and 5-3 are examples of worksheets...
Adequate records, What Are Adequate Records?
Daily business mileage and expense log (Table 6-2), Table 5-2. Daily Business Mileage and Expense Log      Name:
Destroyed records, Destroyed records.
How to prove expenses (Table 5-1), Table 5-1. How To Prove Certain Business Expenses
Incomplete records, What If I Have Incomplete Records?
Reimbursed expenses, Reimbursed for expenses.
Sampling to prove expenses, Sampling.
Separating and combining expenses, Separating and Combining Expenses, If your return is examined, you may have...
Three-year period of retention, How Long To Keep Records and Receipts
Weekly travel expense and entertainment record (Table 6-3), THIS IS NOT AN OFFICIAL INTERNAL REVENUE FORM
Regular federal method:
Introduction, Regular federal per diem rate method.
Transition rules, Federal per diem rate method.
Reservists:
Transportation expenses, Armed Forces reservists.
Traveling more than 100 miles from home, Armed Forces Reservists Traveling More Than 100 Miles From Home
Returning excess reimbursements, Returning Excess Reimbursements
Rural mail carriers, Rural mail carriers.
S
Section 179 deduction:
Amended return, An amended return filed within the time prescribed...
Deduction, Section 179 Deduction
Limits, Limits.
Self-employed persons, 2 - Self-employed.
Reporting requirements, Self-employed.
Statutory employees, Statutory employees.
T
Tables and figures:
50% limit determination (Figure A), Figure A. Does the 50% Limit Apply to Your...
Daily business mileage and expense log (Table 6-2), Table 5-2. Daily Business Mileage and Expense Log      Name:
Entertainment expenses, determination of deductibility (Table 2-1), Table 2-1. When Are Entertainment Expenses Deductible?
Maximum depreciation deduction for cars table, Maximum Depreciation Deduction for Cars
Modified Accelerated Cost Recovery System (MACRS) 2011 chart (Table 4-1), Table 4-1. 2012 MACRS Depreciation Chart      (Use to Figure Depreciation for 2012.)
Proving expenses (Table 5-1), Table 5-1. How To Prove Certain Business Expenses
Reporting reimbursements (Table 6-1), Table 6-1. Reporting Travel, Entertainment, Gift, and Car Expenses and Reimbursements
Transportation expenses, determination of deductibility (Figure B), If you go with the customer to the event,..., Figure B, earlier, illustrates the rules...
Travel expenses, determination of deductibility (Table 1-1), Table 1-1. Travel Expenses You Can Deduct
Weekly travel expense and entertainment record (Table 6-3), THIS IS NOT AN OFFICIAL INTERNAL REVENUE FORM
Tax home, determination of, Tax Home
Taxpayer Advocate, Taxpayer Advocate Service.
Temporary job assignments, Temporary Assignment or Job
Temporary work location, Temporary work location.
Tools:
Hauling tools, Hauling tools or instruments.
Trade association meetings, Trade association meetings.
Trade-in of car, Trade-in., Car trade-in.
Traffic tickets, Fines and collateral.
Transition rules, Transition Rules
Example:
High-low method, If you use the high-low substantiation method,...
High-low method, High-low method.
Regular federal method, Federal per diem rate method.
Trucks and vans:
Depreciation, Trucks and vans.
Transportation workers, Interstate truck operators and bus drivers...
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), THIS IS NOT AN OFFICIAL INTERNAL REVENUE FORM
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