Publication 463 (2006), Travel, Entertainment, Gift, and Car Expenses

For use in preparing 2006 Returns

Table of Contents

• Publication 463 - Introductory Material
  • What's New
  • Reminder
  • Introduction
    • Users of employer-provided vehicles.
    • Volunteers.
    • Ordering forms and publications.
    • Tax questions.
  • Useful Items - You may want to see:
• 1.   Travel
  • Traveling Away From Home
    • Tax Home
    • Tax Home Different From Family Home
  • Temporary Assignment or Job
  • What Travel Expenses Are Deductible?
    • Employee.
    • Business associate.
    • Bona fide business purpose.
    • Meals
    • Travel in the United States
    • Travel Outside the United States
    • Luxury Water Travel
    • Conventions
• 2.   Entertainment
  • Directly-Related Test
  • Associated Test
    • Meetings at conventions.
  • 50% Limit
    • Exceptions to the 50% Limit
  • What Entertainment Expenses Are Deductible?
    • A meal as a form of entertainment.
    • Deduction may depend on your type of business.
    • Exception for events that benefit charitable organizations.
    • Food and beverages in skybox seats.
  • What Entertainment Expenses Are Not Deductible?
    • Out-of-pocket expenses.
• 3.   Gifts
• 4.   Transportation
  • Parking fees.
  • Advertising display on car.
  • Car pools.
  • Hauling tools or instruments.
  • Union members' trips from a union hall.
  • Car Expenses
    • Standard Mileage Rate
    • Actual Car Expenses
    • Leasing a Car
  • Disposition of a Car
• 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
• 6.   How To Report
  • Where To Report
    • Gifts.
    • Statutory employees.
    • Vehicle Provided by Your Employer
  • Reimbursements
    • Accountable Plans
    • Nonaccountable Plans
    • Rules for Independent Contractors and Clients
  • Completing Forms 2106 and 2106-EZ
    • Information on use of cars.
    • Standard mileage rate.
    • Actual expenses.
    • Car rentals.
    • Hours of service limits.
    • Allocating your reimbursement.
    • 1. Limit on meals and entertainment.
    • 2. Limit on miscellaneous itemized deductions.
    • 3. Limit on total itemized deductions.
    • Special Rules
    • Illustrated Examples
• 7.   How To Get Tax Help
  • Low income tax clinics (LITCs).
  • Appendices
• Publication 463 - Additional Material
• Index