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About Tax Map

IRS.gov Website
Publication 463
Travel, Entertainment, Gift, and Car Expenses
Introduction, Useful Items and Important Changes
For use in Preparing 2013 Returns

Chapter 1
Travel

Traveling Away From Home

Tax Home
Tax Home Different From Family Home

Temporary Assignment or Job

What Travel Expenses Are Deductible?

Meals
Travel in the United States
Travel Outside the United States
Luxury Water Travel
Conventions

Chapter 2
Entertainment

Directly-Related Test

Associated Test

50% Limit

Exceptions to the 50% Limit

What Entertainment Expenses Are Deductible?

What Entertainment Expenses Are Not Deductible?

Chapter 3
Gifts

Chapter 4
Transportation

Car Expenses

Standard Mileage Rate
Actual Car Expenses
Leasing a Car

Disposition of a Car

Chapter 5
Recordkeeping

How To Prove Expenses

What Are Adequate Records?
What If I Have Incomplete Records?
Separating and Combining Expenses
How Long To Keep Records and Receipts
Examples of Records

Chapter 6
How To Report

Where To Report

Vehicle Provided by Your Employer

Reimbursements

Accountable Plans
Nonaccountable Plans
Rules for Independent Contractors and Clients

How To Use Per Diem Rate Tables

The Two Substantiation Methods
Transition Rules

Completing Forms 2106 and 2106-EZ

Special Rules

Chapter 7
How To Get Tax Help

Appendices