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Publication 463 (2003), Travel, Entertainment, Gift, and Car Expenses
For use in preparing
2003
Returns
Table of Contents
Publication 463 - Introductory Material
Important Changes
Important Reminders
Introduction
Users of employer-provided vehicles.
Volunteers.
Useful Items - You may want to see:
1. Travel
Traveling Away From Home
Travel to Family Home
Tax 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
Out-of-pocket expenses.
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.
Directly-Related Test
Associated Test
50% Limit
Exceptions to the 50% Limit
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
Publication 463 - Additional Material
Appendices
Index
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