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About Tax Map

IRS.gov Website
Publication 463
Travel, Entertainment, Gift, and Car Expenses
Introduction, Useful Items and Important Changes
For use in Preparing 2018 Returns

Chapter 1
Travel

Traveling Away From Home

Tax Home
Tax Home Different From Family 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
Meals and Entertainment

Entertainment

Entertainment—Defined

Meals

50% Limit

Exception to the 50% Limit for Meals

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

How To Use Per Diem Rate Tables

The Two Substantiation Methods
Transition Rules

Completing Form 2106

Special Rules

How To Get Tax Help

The Taxpayer Advocate Service (TAS) Is Here To Help You
Low Income Taxpayer Clinics (LITCs)

Appendices