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Publication 463, Travel, Entertainment, Gift, and Car Expenses Userid: CPM Schema: tipx Leadpct: 100% Pt. size: 8 Draft Ok to Print AH XSL/XML Fileid: … tions/P463/2020/A/XML/Cycle04/source (Init. & Date) _______ Page 1 of 46 12:15 - 23-Mar-2021 The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing. Publication 463 Cat. No. 11081L Contents Future Developments ............ 2 Department of the Travel, What's New .................. 2 Treasury Internal Reminder .................... 2 Revenue Gift, and Car Service Introduction .................. 2 Expenses Chapter 1. Travel .............. 3 Traveling Away From Home ....... 3 Tax Home .............. 3 Tax Home Different From For use in preparing Family Home .......... 4 Temporary Assignment or Job ..... 4 What Travel Expenses Are 2020 Returns Deductible? .............. 4 Meals ................ 5 Travel in the United States .... 6 Travel Outside the United States .............. 7 Luxury Water Travel ........ 8 Conventions ............ 9 Chapter 2. Meals and Entertainment ............. 10 50% Limit ................ 11 Exception to the 50% Limit for Meals ........... 11 Chapter 3. Gifts .............. 12 Chapter 4. Transportation ........ 13 Car Expenses .............. 14 Standard Mileage Rate ..... 14 Actual Car Expenses ....... 15 Leasing a Car ........... 22 Disposition of a Car .......... 23 Chapter 5. Recordkeeping ........ 24 How To Prove Expenses ....... 24 What Are Adequate Records? ........... 24 What if I Have Incomplete Records? ........... 25 Separating and Combining Expenses ........... 26 How Long To Keep Records and Receipts .... 26 Examples of Records ...... 26 Chapter 6. How To Report ........ 26 Where To Report ............ 26 Vehicle Provided by Your Employer ........... 28 Reimbursements ............ 28 Accountable Plans ........ 29 Nonaccountable Plans ...... 32 Rules for Independent Contractors and Clients ... 32 How To Use Per Diem Rate Tables ................ 32 The Two Substantiation Methods ............ 32 Transition Rules ......... 33 Completing Form 2106 ........ 33 Get forms and other information faster and easier at: Special Rules ........... 34 • IRS.gov (English) • IRS.gov/Korean (한국어) • IRS.gov/Spanish (Español) • IRS.gov/Russian (Pусский) How To Get Tax Help ........... 35 • IRS.gov/Chinese (中文) • IRS.gov/Vietnamese (Tiếng Việt) Appendices ................. 38 Mar 19, 2021 Page 2 of 46 Fileid: … tions/P463/2020/A/XML/Cycle04/source 12:15 - 23-Mar-2021 The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing. Index ..................... 44 An ordinary expense is one that is common and If you meet these conditions and your accepted in your trade or business. A neces- TIP employer included reimbursements on sary expense is one that is helpful and appropri- your Form W-2 in error, ask your em- ate for your business. An expense doesn’t have ployer for a corrected Form W-2. Future Developments to be required to be considered necessary. This publication explains: Volunteers. If you perform services as a For the latest information about developments • What expenses are deductible, volunteer worker for a qualified charity, you may related to Pub. 463, such as legislation enacted • How to report them on your return, be able to deduct some of your costs as a chari- after it was published, go to IRS.gov/Pub463. • What records you need to prove your ex- table contribution. See Out-of-Pocket Expenses penses, and in Giving Services in Pub. 526, Charitable Con- • How to treat any expense reimbursements tributions, for information on the expenses you What's New you may receive. can deduct. Standard mileage rate. For 2020, the stand- Who should use this publication. You Comments and suggestions. We welcome ard mileage rate for the cost of operating your should read this publication if you are an em- your comments about this publication and your car for business use is 57.5 cents (0.575) per ployee or a sole proprietor who has busi- suggestions for future editions. mile. Car expenses and use of the standard ness-related travel, non-entertainment-related You can send us comments through mileage rate are explained in chapter 4. meals, gift, or transportation expenses. IRS.gov/FormComments. Or you can write to: Depreciation limits on cars, trucks, and Users of employer-provided vehicles. If Internal Revenue Service vans. The additional first-year limit on depreci- an employer-provided vehicle was available for Tax Forms and Publications ation for vehicles acquired before September your use, you received a fringe benefit. Gener- 1111 Constitution Ave. NW, IR-6526 28, 2017, is no longer allowed if placed in serv- ally, your employer must include the value of Washington, DC 20224 ice after 2019. The first-year limit on deprecia- the use or availability of the vehicle in your in- tion, special depreciation allowance, and sec- come. However, there are exceptions if the use tion 179 deduction for vehicles acquired after of the vehicle qualifies as a working condition Although we can’t respond individually to September 27, 2017, and placed in service dur- fringe benefit (such as the use of a qualified each comment received, we do appreciate your ing 2020 remains $18,100. If you elect not to nonpersonal use vehicle). feedback and will consider your comments as claim a special depreciation allowance for a ve- A working condition fringe benefit is any we revise our tax forms, instructions, and publi- hicle placed in service in 2020, the amount re- property or service provided to you by your em- cations. Do not send tax questions, tax returns, mains $10,100. Depreciation limits are ex- ployer, the cost of which would be allowable as or payments to the above address. plained in chapter 4. an employee business expense deduction if Getting answers to your tax questions. Section 179 deduction. The maximum you had paid for it. If you have a tax question not answered by this amount you can elect to deduct for most section A qualified nonpersonal use vehicle is one publication or the How To Get Tax Help section 179 property (including cars, trucks, and vans) that isn’t likely to be used more than minimally at the end of this publication, go to the IRS In- you placed in service in tax years beginning in for personal purposes because of its design. teractive Tax Assistant page at IRS.gov/ 2020 is $1,040,000. This limit is reduced by the See Qualified nonpersonal use vehicles under Help/ITA where you can find topics by using the amount by which the cost of section 179 prop- Actual Car Expenses in chapter 4. search feature or viewing the categories listed. erty placed in service during the tax year ex- For information on how to report your car ex- ceeds $2,590,000. Section 179 deduction is ex- penses that your employer didn’t provide or re- Getting tax forms, instructions, and pub- plained in chapter 4. imburse you for (such as when you pay for gas lications. Visit IRS.gov/Forms to download and maintenance for a car your employer pro- current and prior-year forms, instructions, and Also, the maximum section 179 expense de- vides), see Vehicle Provided by Your Employer publications. duction for sport utility vehicles placed in serv- in chapter 6. ice in tax years beginning in 2020 is $25,900. Ordering tax forms, instructions, and Who doesn’t need to use this publication. publications. Go to IRS.gov/OrderForms to Partnerships, corporations, trusts, and employ- order current forms, instructions, and publica- ers who reimburse their employees for business tions; call 800-829-3676 to order prior-year Reminder expenses should refer to the instructions for forms and instructions. The IRS will process your order for forms and publications as soon Photographs of missing children. The IRS is their required tax forms and chapter 11 of Pub. as possible. Do not resubmit requests you’ve a proud partner with the National Center for 535, Business Expenses, for information on de- already sent us. You can get forms and publica- Missing & Exploited Children® (NCMEC). Pho- ducting travel, meals, and entertainment expen- tions faster online. tographs of missing children selected by the ses. Center may appear in this publication on pages If you are an employee, you won’t need to that would otherwise be blank. You can help read this publication if all of the following are Useful Items bring these children home by looking at the true. You may want to see: photographs and calling 1-800-THE-LOST • You fully accounted to your employer for (1-800-843-5678) if you recognize a child. your work-related expenses. Publication Per diem rates. Current and prior per diem • You received full reimbursement for your 535 535 Business Expenses rates may be found on the U.S. General Serv- expenses. • Your employer required you to return any ices Administration (GSA) website at GSA.gov/ 946 946 How To Depreciate Property travel/plan-book/per-diem-rates. excess reimbursement and you did so. There is no amount shown with a code L in • Form (and Instructions) box 12 of your Form W-2, Wage and Tax Introduction Statement. Schedule A (Form 1040) Schedule A (Form 1040) Itemized Deductions You may be able to deduct the ordinary and If you meet all of these conditions, there is no need to show the expenses or the reimburse- necessary business-related expenses you have Schedule C (Form 1040) Schedule C (Form 1040) Profit or Loss for: ments on your return. If you would like more in- From Business • Travel, formation on reimbursements and accounting to • Non-entertainment-related meals, your employer, see chapter 6. Schedule F (Form 1040) Schedule F (Form 1040) Profit or Loss • Gifts, or From Farming • Transportation. 2106 2106 Employee Business Expenses 4562 4562 Depreciation and Amortization Page 2 Publication 463 (2020) Page 3 of 46 Fileid: … tions/P463/2020/A/XML/Cycle04/source 12:15 - 23-Mar-2021 The type and rule above prints on all proofs including departmental reproduction proofs.
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