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About Tax Map

Publication 463
Travel, Entertainment, Gift, and Car Expenses
For use in Preparing 2004 Returns
Introduction, Useful Items and Important Changes

Chapter 1
Travel

Traveling Away From Home

Travel to Family Home
Tax 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

What Entertainment Expenses Are Deductible?

Directly-Related Test
Associated Test

50% Limit

Exceptions to the 50% Limit

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

Completing Forms 2106 and 2106-EZ

Special Rules
Illustrated Examples

Chapter 7
How To Get Tax Help

Appendices