• CEALS - Meetings at Sea on Cruise Ships
    • Services We Provide
    • Our Recommended Cruises Lines for Meetings
    • Incentive Award Programs
  • Meeting Planning Guide
    • Cost comparisons
    • Meeting Facilities on Ships
    • Itineraries
    • Ship Choices
    • Full Ship Charters
    • Tax Issues on Foreign Flagged Ships
    • Destination Guides
  • Initiate Request for Proposal
    • Cancellation and Privacy Policies
    • Registration Thank you
  • Helpful Resources
    • Transportation Security Information
    • Meeting at Land Resorts
  • About Us
    • Meetings and Incentive Programs
    • Group Travel Coordinator
  • Blog
  • CEALS - Meetings at Sea on Cruise Ships
    • Services We Provide
    • Our Recommended Cruises Lines for Meetings
    • Incentive Award Programs
  • Meeting Planning Guide
    • Cost comparisons
    • Meeting Facilities on Ships
    • Itineraries
    • Ship Choices
    • Full Ship Charters
    • Tax Issues on Foreign Flagged Ships
    • Destination Guides
  • Initiate Request for Proposal
    • Cancellation and Privacy Policies
    • Registration Thank you
  • Helpful Resources
    • Transportation Security Information
    • Meeting at Land Resorts
  • About Us
    • Meetings and Incentive Programs
    • Group Travel Coordinator
  • Blog

Always Double Check with the Internal Revenue Service for Updated Versions of this Document

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

CEALS - Meetings on Ships

a division of Corporate Events and Leisure Services LLC
877 836-1949

information@meetingsonships.com

We specialize in conferences, workshops and business meetings at sea on cruise ships.

www. incentiveprogramsonships.com   www.meetingsatallinclusiveresorts.com    www.incentivetravelexperts.com

WA State Seller of Travel Lic # 603-078-647


Washington State Seller of Travel 603-078-647