travel document 2023

Form I-131: The Advance Parole Travel Document Explained

If you have or are applying for a green card, DACA status, or certain humanitarian visas, and you want to travel outside the United States, you need to get a travel document from the U.S. government. You apply for this document by filing Form I-131: Application for Travel Document with USCIS. This allows you to get what’s called an Advance Parole document. Below is a guide on how to apply for Advance Parole step-by-step as well as tips for to plan for your temporary travel.

Written by Jonathan Petts .  Updated September 24, 2023

What Is Advance Parole?

An Advance Parole document allows current green card applicants to leave the United States for temporary travel and return without disrupting their green card (permanent resident card) application process. There are a few situations you can be in while applying for Advance Parole, such as: having a pending application for Temporary Protected Status (TPS) or being a DACA recipient. In this article, we are focusing on individuals applying for Advance Parole with a pending green card application . 

To apply for Advance Parole, you must file Form I-131: Application for Travel Document with U.S. Citizenship and Immigration Services (USCIS). Green card applicants looking to travel abroad for any reason must obtain Advance Parole before leaving the United States. If you leave the U.S. without the proper travel documents, USCIS will close your green card application.  

Why Do I Need Advance Parole?

You need Advance Parole if you have a pending green card (permanent resident card) application and want to take a trip outside the United States. If you leave the United States without Advance Parole and USCIS hasn’t approved your green card application, the agency will close your green card application case. 

If USCIS closes your green card application, you have to start the process over again, which is expensive and time-consuming. To avoid this, you need to complete Form I-131: Application for Travel Document and apply for Advance Parole before leaving the U.S.

You do not need to apply for Advance Parole if you are waiting for USCIS to process your Form I-485 and you are: 

A temporary worker under a valid H-1 visa (or their spouse or child)

An intra-company transferee under a valid L-1 visa (or their spouse or child)

The spouse or child of a U.S. citizen

The spouse or child of a lawful permanent resident

Who Is Eligible for Advance Parole?

U.S. Citizenship and Immigration Services (USCIS) determines eligibility on a case-by-case basis. You’re eligible to apply for Advance Parole if you fall within one of these categories:

You submitted an adjustment of status green card application using Form I-485

You applied for Temporary Protected Status (TPS)* 

You submitted an asylum application or you are an asylee

You currently have a pending application for temporary resident status under Section 245(A) of the Immigration and Nationality Act (INA)

USCIS granted you TPS, T nonimmigrant, or U nonimmigrant status 

USCIS or Customs and Border Protection (CBP) granted you humanitarian parole under Section 212 (d)(5) of the Immigration and Nationality Act (INA)

You received benefits through the Family Unity Program

You’re a DACA recipient

*On July 1, 2022 USCIS began issuing a new travel authorization document for people who receive TPS. This new form is called: Form I-512T, Authorization for Travel by a Noncitizen to the United States.

Who Is Not Eligible for Advance Parole?

You aren’t eligible for Advance Parole if one or more of the following applies to you:

You are residing in the United States without valid immigration status after entering unlawfully many times

You have a valid reentry permit or refugee document 

You are on a J visa or a visa with a foreign residence requirement

You are a beneficiary of a private immigration bill approved by Congress

You are currently in the middle of a removal proceeding (deportation)

You are an asylee or a refugee, but you’re not adjusting your status to a green card 

If you’ve been in the United States unlawfully, you may file for Advance Parole. However, even if granted, you still may be barred from reentry by the Department of Homeland Security (DHS). 

If you’ve lived in the United States without status for any period of time, you should always consult an immigration lawyer before traveling abroad. If you can't afford a lawyer, you can contact a legal aid office for help.

How Do I Apply for Advance Parole? A Step-by-Step Guide

First, you will need to complete the official application form, called Form I-131: Application for Travel Document. When you have completed the form, you will have to gather the government filing fees and supporting documentation, and then finally submit them together with Form I-131 to U.S. Citizenship and Immigration Services (USCIS).

Step 1: Complete Form I-131

Form I-131 is officially called the Application for Travel Document. This document is used for anyone applying for a Reentry Permit, a Refugee Travel Document, and Advance Parole. You cannot submit your travel permit request to the U.S. government without completing and signing this form. 

You can complete the form in two ways — either online by creating a MyUSCIS account or on paper by downloading, printing, and completing the most recent version of Form I-131 from the USCIS website. You will need your Alien Registration Number (A Number) to complete your application.

Step 2: Gather Fees & Supporting Documents for Form I-131

When you have completed Form I-131, it is time to gather the $575 filing fee and the required supporting documents. You must include these supporting documents with the Form I-131 application:

Your receipt notice from USCIS after filing Form I-485, if your green card is pending

Two passport-style photographs 

USCIS-issued document showing the validity of your current immigration status — this could be an approval/receipt notice ( Form I-797 )

A photocopy of a government-issued identification document (ID), which must include your name, date of birth, and a photo — examples of acceptable forms of ID include a passport, drivers license, and employment authorization document (EAD)

Marriage certificate (if applying for Advance Parole based on your spouse’s pending green card application)

Child’s birth certificate (if applying for Advance Parole for a child based on a pending child green card application)

Detailed evidence explaining your reasons for traveling — you can explain your reasons with a Declaration of Support Letter

If any of your supporting documents aren’t in English, USCIS requires the documents be accompanied by a certified English translation .

It’s also a good idea to include a cover letter for your application. This short letter explains what supporting documents are in your application and helps keep things organized.

Step 3: Submit Your Application

You can submit your completed Form I-131: Application for Travel Document and supporting documents to USCIS either online or by mail. To submit online, you must first create a MyUSCIS account . Then you can submit your petition through your account on the USCIS website.

If you choose to submit your USCIS forms by mail, you will have to send your application packet to a specific USCIS filing address. The address depends on where you live and what mail service you use to send your forms. For Advance Parole applicants who have a pending Form I-485 (green card) application, you’ll send your documents either to the USCIS lockbox in Chicago, Dallas, or Phoenix. The USCIS website lists these addresses .

If You’re Filing Form I-131 Overseas

If you’re filing Form I-131 overseas, you must first get permission from your local U.S. embassy or consulate. You’ll have to set up an appointment with your local U.S. embassy to make your request in person. The State Department has an up-to-date list of all U.S. embassies and consulates.

How Much Does It Cost To Get Advance Parole?

The filing fee for Form I-131 is $575. If you cannot afford this filing fee, you may be able to apply for a fee waiver by filing Form I-912 . You can also check out our tips for fundraising the fees .

You can pay using a money order, personal check, cashier’s check, or credit card. All checks should be made payable to the “U.S. Department of Homeland Security.” If you’re using a credit card, you must also file Form G-1450 : Authorization for Credit Card Transactions with your Form I-131 application. USCIS can only process your credit card payment using Form G-1450. 

How Long Does It Take To Get Advance Parole?

It’s currently taking USCIS 6 to 18 months to process Advance Parole applications. Processing times vary a lot by USCIS service center and may change over time. Your Form I-131 application can be delayed if you didn’t fill it out completely and correctly, mail it to the correct address, and ensure USCIS received it. 

The application processing time may take longer if the USCIS service center handling your case is experiencing significant processing backlogs. You can see USCIS’ current processing times on its webpage.

I Have an Emergency. Can I Get Advance Parole Quicker?

In some cases, USCIS will expedite applications. This can reduce the processing time to 30 days. To expedite your Advance Parole document application, you must demonstrate to USCIS that:

You’ve suffered a financial loss to your company or person

You’re experiencing an emergency

You have a valid humanitarian reason

You’re affiliated with a nonprofit organization requesting an expedited application for culture or social interests benefiting the United States

Your request is made by the Department of Defense or another U.S. government agency to promote the national interest

USCIS made an administrative error

You have another compelling interest determined by USCIS

USCIS grants emergency Advance Parole requests based on its officers’ discretion in emergencies. To do this, you will have to visit the nearest USCIS office with the following documents:

A completed Form I-131

Evidence supporting the emergency request

Two passport-style photos

Successful emergency Advance Parole requests are usually processed on the same day. 

What You Need To Know When Traveling With Advance Parole

Once you’ve successfully applied for Advance Parole, you cannot leave the United States until you’ve received your physical travel document. 

Typically, an Advance Parole document allows you temporary travel for up to one year abroad. However, USCIS reserves the right to revoke your Advance Parole document for any reason. If this happens, you cannot return to the United States without a valid U.S. visa or other documentation. 

You should also be mindful of scheduled fingerprinting ( biometric services ) and interview appointments. Although your travel permit may allow temporary travel for up to one year, you may miss many of these appointments without regularly returning to the U.S. 

The same goes for regularly receiving mailed communications (such as a notice of action ) from USCIS, which help you understand the status of your application. It’s best to make arrangements to receive mail while traveling abroad or update your mailing address with USCIS.

Reentry Into the U.S.

It is important to know that even if you have a valid Advance Parole document , there is no guarantee you can reenter the U.S. after traveling abroad. When arriving at a port of entry upon your return to the United States, the Department of Homeland Security (DHS) will conduct an inspection and determine your admission back into the U.S. Unfortunately, DHS could deny your reentry. 

It is also possible for DHS to revoke your Advance Parole at any time, including while you are abroad. This can happen even if your Form I-131 application has been approved and you have the correct Advance Parole documents. With these risks, it is crucial to determine whether temporary travel outside of the United States is necessary.

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Application for Travel Document: Form I-131 Explained

How to apply for advance parole.

If you’re waiting to be issued a green card or you have an active case with immigration, USCIS doesn’t want you to leave the country without advance permission. 

Form I-131, Application for Travel Document, allows people with pending cases to obtain permission to travel outside of the country temporarily. This is what you should know about how, when, and why to use form I-131.

What Is Form I-131?

Form I-131, Application for Travel Document is used to apply for an advance parole document. Advance parole allows people who are not permanent residents or U.S. citizens to leave and re-enter the United States under specific circumstances for a limited amount of time. 

The word “parole” is often associated with a criminal being let out of prison before they’ve completed their term. In immigration, the term “parole” means something different . You aren’t in trouble, and you certainly aren’t regarded as a criminal. The term as used by immigration means that you’ve received special permission to travel while your application is pending and you are “paroled” into the U.S. to continue the application process. 

If you are not yet a permanent resident or a citizen, you may need an approved Form I-131 before you can depart the country without jeopardizing your immigration status or ongoing applications with USCIS. 

Leaving the country without obtaining a travel document could be interpreted as abandoning your USCIS case. A travel document shows intent to return to the United States.

Who Needs Form I-131?

If you have a pending application with USCIS for asylum or adjustment of status, you aren’t allowed to leave the country. This would result in your application being deemed abandoned. 

If you encounter a situation where you need to briefly leave the country (like to complete the sale of your old home, visit a sick family member, or attend the wedding of a loved one), you need permission from USCIS to travel. 

A travel document will give you permission to come and go before you become a permanent resident or asylee of the United States. Once you receive permanent resident status, you’ll no longer need a travel document for trips outside of the United States shorter than 12 months. If you become a citizen, you won’t need a travel document for any trips outside of the United States, regardless of their duration. 

Form I-131 can also be used to apply for a re-entry permit, which can allow permanent residents to remain outside the United States for a year or more.

How Do You Use Form I-131 for a Re-Entry Permit?

USCIS wants you to file Form I-131 before you leave the country. If you’re a lawful permanent resident of the United States, they want you to travel for less than one year at a time. If you’re a permanent resident who stayed outside of the United States for one year or more without a travel document, you may need to take a few extra steps before you return. 

If you’ve been gone for more than twelve months, you’ll likely be taken aside at the airport for secondary inspection by the Department of Homeland Security . Immigration officials can claim that you attempted to abandon your permanent resident status and attempt to have it revoked, which will lead to a lengthy legal battle. You may be placed into removal proceedings and ultimately returned to your country of origin if you cannot establish you did not intend to abandon your residence.

If you had a legitimate reason for staying outside of the United States for a year or more, you can apply for a returning resident visa. Consular officials will consider situations like serious illness or injury to you or a family member to be a pressing circumstance. They no longer consider COVID-related claims. 

After viewing your case, the U.S. Embassy or Consulate may issue you a returning resident visa. A returning resident visa will allow you to enter the United States with minimal risk to your resident status. 

The best course of action if you need to remain outside the U.S. for a year or more is to apply for a re-entry permit before departing the U.S. This shows your that you do not intend to abandon your lawful permanent residence.

What Happens If You Leave the United States Without an Approved Form I-131 Travel Document?

If you leave the United States without completing Form I-131 and receiving a travel document while you have a case pending with USCIS, they will deny your case. If you leave the United States while your case is still pending, USCIS considers your departure as abandonment of your case. 

Can You Leave the United States Before You Receive Your Travel Document?

You’re technically allowed to leave the United States before you receive your travel document if your Form I-131 has been reviewed and approved. However, it is always best to have the actual advance parole document on hand before leaving the country. 

Can You Get an Emergency Travel Document With Form I-131?

USCIS is willing to consider emergency processing of many documents on a case-by-case basis. If you’re dealing with an urgent situation, like the death or severe illness of a family member overseas, you can request an emergency appointment with USCIS regarding your travel paperwork. 

You’ll need to arrive at your appointment with your passport and passport photos, completed I-131 travel document forms, and proof of an emergency. You can have your family member’s doctor write an official letter declaring the situation to be an emergency and present that letter as evidence. 

USCIS may be able to issue you an emergency travel document that will allow you to return home right away. They won’t charge you an expedited processing fee for a legitimate emergency. 

Is It Safe To Travel With a Pending Immigration Case?

USCIS would prefer that you didn’t leave the country while your immigration case is pending, even if your application for a travel document was approved. If you miss vital communication with USCIS, like an interview appointment or a request for more information, your immigration case can be denied. 

If you intend to travel while your immigration case is still in progress, it’s vital to check the USCIS website for updates on your case frequently . Ask someone you trust to check your mail for you every day and inform you of correspondences relating to your immigration case. If the phone number you have on file with USCIS can’t be used to reach you while you’re away, update your contact information before you leave. Be prepared to return if USCIS needs you to come back.

When Should You Complete and File Form I-131 to Request Advance Parole?

It’s important to apply for a travel document a few months before you’ll need it. You aren’t allowed to leave the country on advance parole until you’ve been approved and received your travel document. If you leave without an approved travel document, you may not be able to re-enter the United States. 

USCIS estimates the wait time for a travel document to be approximately 90 days, but USCIS perpetually manages a large backlog of cases. It often takes them a while longer to process documents that aren’t considered to be emergency cases. It may take them up to 150 days to issue you a travel document, so you should plan accordingly. You should apply for a travel document even if there’s a chance that your green card may be approved by the time you need to leave the country. 

Life can be unpredictable. You have no way of knowing if an emergency may pull you back home before you’ve received your green card. If you have any strong ties to a country other than the United States, you can file form I-131 at the same time you file the forms for your green card. It’s better to have a travel document and not need it than it is to need a travel document and not have it. You’ll be able to leave at a moment’s notice if you have a valid travel document.

How Long Does a Travel Document Last?

Travel documents may be issued for up to five years from the issue date. You need to return to the United States before the expiration date on your advance parole docuement. You’re allowed to return to the United States and leave again as long as you return before your travel document expires.

If you believe you’ll need to stay outside the United States for longer than the validity, you must return and request another travel document. Your green card will likely be issued before your travel document expires. If that’s the case, return to the United States temporarily to retrieve your official green card. Once you have your green card, you’re free to travel outside of the United States for a maximum of one continuous year. 

If you intend to apply for citizenship , keep in mind that the residency requirement states that you must live primarily in the United States for at least five continuous years before applying or three continuous years if you received your green card through marriage. 

Traveling too frequently or spending too much time outside of the United States may interfere with your ability to apply for citizenship. It’s okay to visit your family back home for a few weeks every year, but be mindful of lengthy visits.

Can You File for a Travel Document Extension?

There is no process for extending a travel document that already exists. If you have a travel document that’s about to expire and need more time, you must return to the United States and file a new Form I-131. Processing times and fees aren’t different if you’re filing for a new travel document. 

The process will work the same exact way as it did the first time, and the waiting period will depend on USCIS’s current caseload. You’ll want to plan accordingly if you think you’ll need to be out of the country after your travel document’s expiration date. Because the waiting period can be several months long, it’s better to cautiously return to the United States and reapply for a travel document before your current travel document expires. 

Can Filing a Form I-131 Prevent You From Being Detained When You Return?

CBP may detain people with pending immigration cases when they re-enter the country, as well as lawful permanent residents who have been outside of the United States for a long period of time. 

Filing Form I-131 won’t prevent you from being pulled aside when you arrive in the United States. Border protection officers want to verify your travel documents and your pending case with immigration before allowing you to pass. It may be an intimidating situation, but there’s typically no reason to worry. If you’ve attended every immigration appointment and responded every time they contacted you, you’ll typically be allowed to re-enter the United States.

If you missed important calls, letters, or appointments while you were gone, you may not be allowed to re-enter. You’re expected to manage your side of your immigration case even if you’re traveling with a valid travel document. Always be mindful of important dates and letters USCIS may send. Ask a trusted person to check your mail in the United States while you’re away.

Do You Need Legal Assistance With Form I-131?

Knowing how and when to file Form I-131 and understanding the rules around traveling with an active green card application is crucial for immigrants who need to leave the United States. The experienced team of immigration attorneys at Cohen, Tucker + Ades may be able to help you navigate the situation.

Contact us for a consultation to review the details of your immigration case. We’ll be able to advise you of your options.

The Use of Parole Under Immigration Law | American Immigration Council

What is Secondary Inspection? | Study in the States | U.S. Department of Homeland Security

Emergency Travel | USCIS

How to check your immigration case status | USAGov

Not sure which option is right for you? Request a confidential consultation today.

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Traveling with Advance Parole in 2024

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Introduction

This guide contains information on advance parole and what to expect before, during, and after traveling abroad.

USCIS continues to accept and adjudicate advance parole applications filed by DACA recipients.

*The September 13, 2o23 order from the Southern District of Texas and the ongoing DACA litigation has not stopped USCIS from issuing advance parole documents to DACA recipients. If that should change, USCIS will provide updated information.

Advance parole is a procedure by which certain noncitizens receive permission to reenter the U.S. after temporarily traveling abroad. This is a process that is part of the government’s broader authority to parole (or allow someone into the U.S.) based on its discretion.

U.S. Citizenship and Immigration Services (USCIS) issues an advance parole travel document to travelers before they depart the U.S. While these travelers may use this document to travel back to the U.S., entry to the U.S. is dependent upon the discretion of the Customs and Border Protection (CBP) officer at a port of entry.

U.S. Citizenship and Immigration Services (USCIS), which is an office within the Department of Homeland Security (DHS), adjudicates applications for advance parole.

Advance parole is an option for certain noncitizens within the U.S. This includes recipients of Deferred Action for Childhood Arrivals (DACA), recipients of Temporary Protected Status (TPS), T and U visa holders, and most applicants who have already applied for a green card. In this guide, we will discuss advance parole for DACA recipients.

• You cannot apply for advance parole while your DACA application is pending or if your DACA, employment authorization document (EAD), has expired. If you apply for advance parole and your DACA expires while you are awaiting adjudication, USCIS may issue a Request For Evidence (RFE) that your DACA has been renewed. You must have a valid, unexpired passport from your country of citizenship to travel internationally.
• Study abroad programs or academic research
• Overseas assignments, conferences, interviews, trainings, or client meetings
• Humanitarian purposes include, but are not limited to Seeking medical treatment, visiting an ailing relative, or attending funeral services for a family member.
• Please note that this USCIS guidance is not an exhaustive list of examples. For example, an educational purpose may be a program through a private educational program or a non-profit organization. A humanitarian purpose might be a religious or other humanitarian mission. If the purpose for which you are seeking to travel is not listed, we suggest that you consult with a legal service provider . They may be able to help you understand how your travel fits within a valid purpose.
• Before you apply for advance parole, you should consider consulting with a legal service provider to determine risk and eligibility based on your legal situation.
• Prior case in immigration court, whether or not you actually went to court or the case resulted in a removal order
• Contact with the criminal legal system (arrests, charges, or convictions), even if it did not make you ineligible for DACA
• Multiple prior entries to the U.S. without permission to re-enter
• Immigration-related fraud or misrepresentation to the government

How do I apply for advance parole?

• Write a cover letter: Explaining the purpose of travel and summarizing the documents included in your application ( see example )
• Fill out the advance parole application: USCIS Form I-131 (Read the instructions carefully!) Currently, you must file a paper application and cannot apply for advance parole through the myUSCIS portal.
• Write a statement explaining purpose of travel
• Gather evidence supporting purpose of travel (see chart below)
• A copy of your most recent DACA Approval Notice (USCIS Form I-797)
• A copy of your Employment Authorization Document
• Two passport-sized photos
• Application Fee (currently $575) personal check, cashier’s check or money order payable to the “U.S. Department of Homeland Security”. For the latest USCIS fees, visit their website .

The following chart suggests some forms of evidence that can help applicants with DACA demonstrate their valid purpose for traveling abroad on advance parole. For additional help in determining what sorts of documents to provide as evidence supporting your reason to travel, see the “ General Requirements ” portion of the USCIS instructions, on Page 8 at 1.c.(5).

Make two copies of your entire application. Keep a set with you and leave one with your attorney or family member. Be sure to travel with all of your original documents for re-entry into the U.S.

You can submit your complete Form I-131 and supporting documents to USCIS by mail. You can find out the specific direct filing address to use by visiting the USCIS website and clicking on the “Consideration of Deferred Action for Childhood Arrivals” subheading.

If you are experiencing an extremely urgent situation, you may request an emergency advance parole appointment at your local field office. Please see our guide on emergency advance parole .

If you are not traveling for emergency reasons, it is recommended that you submit your application more than six months before your desired date of travel. Processing times are unpredictable and vary.

Yes, you can include multiple reasons for which you need to travel.

Yes, this falls under a humanitarian purpose for traveling. Many people who did not have the opportunity to attend their family members’ funerals would like to visit their graves. This reason is not time-limited or limited to immediate family members; however, it is important to describe why this visit falls under a humanitarian purpose.

If the relative is more distant, you should describe why this relationship was so important (e.g. an aunt who raised you when you were a child). If their death was a long time ago, explain why you were unable to attend until now (e.g. you were a child, you didn’t have DACA, COVID made travel unsafe, etc.).

Yes! DACA recipients can request to travel abroad for medical reasons, which falls under the humanitarian travel purpose.

If the DACA recipient needs to travel abroad for their own medical reason, they should submit documentation from their doctor or dentist with their diagnosis, the treatment required, and how long it will take. They should also provide evidence, such as their own statement, on why they can’t obtain the specific medical treatment in the U.S., such as lack of health insurance or unaffordability.

If this is an urgent situation and you need advance parole immediately, see this guide.

Yes, DACA recipients may travel abroad to care for a relative who is undergoing a medical procedure. In this scenario, they should provide a letter from the relative’s doctor explaining when the procedure will take place and whether a caregiver is required. The DACA recipient should explain in their statement why they need to be a caregiver in this situation.

If this is an urgent situation and you need advance parole immediately, see this guide .

No. DACA recipients can only travel for educational, employment, and humanitarian purposes.

The Form I-131 instructions (see pp. 10-11) lists what documents an advance parole applicant should attach to their application and provides some suggestions of acceptable evidence. For the specific purpose of traveling (educational, employment, or humanitarian), it really depends on the reason!

It helps to think through the “who, what, when, where, and why” of your travel plans. Do you have evidence to answer each of those questions? It is especially important to include the time frame for the travel and why you need that period of time.

EMERGENCY Advance Parole as a DACA recipient

Risks of traveling abroad.

The advance parole document authorizes parole, but the decision to parole (or allow someone to physically enter the U.S.) is up to the discretion of a CBP officer at a port of entry. That could be either at the border or an airport. Certain circumstances may heighten the risk of being denied entry. It is important to consider the risks and be prepared for any potential situations that may arise.

Risk Factors to Consider:

• Traveling outside the parole date authorized by the advance parole document
• Traveling when DACA authorization (reflected on the dates on your employment authorization document) has expired
• Prior deportation or “voluntary departure” order
• Multiple prior periods of unlawful presence in the U.S.
• Contacts with the criminal system — whether they resulted in a conviction or not — that could lead to an “inadmissibility” finding

If any of these apply to you or you are not sure, always consult with an immigration attorney prior to traveling or applying for advance parole.

• Eligibility for a green card through Adjustment of Status rather than consular processing: If a DACA recipient initially entered the U.S. without inspection, traveling abroad on advance parole may have a positive effect on future immigration applications. If such a person is applying for a green card, they would generally have to complete the application at a U.S. Consulate in their home country, a process known as consular processing. With an entry on Advance Parole, a DACA recipient would be able to complete the green card “adjustment of status” process in the U.S.
• DACA Renewal: Trouble renewing DACA because you traveled outside of the advance parole dates or traveled with an expired DACA.
• Permanent Bar: If a person was deemed inadmissible under the “permanent bar” they will be denied entry into the U.S. They might be able to apply for permission to re-enter the U.S. after being outside the country for 10 years.
• Waiver for future Re-entry: If a person was deemed inadmissible due to contact with the criminal justice system, they might be denied entry into the U.S. They would need to be eligible for a waiver to legally re-enter in the future.
• Hinge future residency on physical presence in the US: If there’s any legislation for pathway to citizenship that is contingent on someone’s physical presence in the U.S. on a specific date. (e.g. DACA, that requires an individual to prove that they were in the U.S. on June 15, 2012). If someone is not physically present on that date, there might be a small risk that they would not be eligible.

Preparing to Travel

Preparing to leave the U.S. with advance parole is CRUCIAL! When you return to the United States, you will go through Customs and Border Protection (CBP) inspection where you will be questioned by a CBP officer. You MUST pack your original advance parole document along with other important documents. Otherwise, you may not be allowed back in the U.S. Carry your original:

• Current, valid passport from your country of origin
• Your original advance parole document (scan a copy of this before you travel for your records)
• Employment authorization card (EAD)
• State ID or driver’s license
• Student ID (if applicable)
• (If you have an attorney) Attorney’s Form G-28 and their business card with contact information

Also carry the original copies of the documents listed below, as well as a copy of your advance parole application. Ensure you are prepared for any questions from CBP and be aware of your rights.

• Your most recent DACA approval notice
• Your advance parole application in its entirety
• Evidence that you traveled abroad for your intended purpose (e.g. relevant medical documents, educational coursework, conference materials, etc.)

Yes, your U.S. citizen child will need a passport to travel. You can make an appointment to get your child’s passport through the U.S. Postal Service website. Making your child’s passport may take several months.

As with all travel, there is a risk. In this case, if there are medical complications or the baby arrives early, there is a risk that you may not be able to re-enter the U.S. within the time frame that your advance parole document allows.

Re-Entering the U.S. on Advance Parole

Returning to the U.S. by Air. If you enter through a U.S. airport, you will pass through U.S. Immigration and Customs. You will be processed in the “Visitor” line, and you can ask an officer once you’re there if you are not sure. It is likely that a Customs and Border Protection officer will escort you to a separate room for secondary screening. There, a CBP officer may ask additional questions, check your belongings (including electronics), and finish processing your re-entry.

Returning to the U.S. by Land.

• If you travel to the United States by land in a vehicle (such as by car over the U.S.-Canada border or U.S.-Mexico border) at a designated Port of Entry (POE), you will have to present your advance parole and supporting documents, including proof of citizenship of your home country, to a Customs and Border Patrol (CBP) agent. Proof of citizenship may include a passport or birth certificate from your home country. If you are sent to secondary inspection, CBP may ask you to park your vehicle and step outside of the vehicle to wait while they further inspect your documents and/or the vehicle.
• If you travel to the United States by foot at a POE, you will have to enter a processing facility to present your documents to a CBP agent. If you are placed in secondary inspection while traveling by foot, CBP may ask you to enter another designated room within the facility where you will present your advance parole and supporting documentation to another agent.

What to consider before reentry:

• Consider the destination of your returning flight based on previous DACA recipients’ experiences with CBP in certain locations. You will go through the inspection process at the first airport you land in the U.S.
• If you have a connecting flight to your home city, be sure to give yourself additional time for any subsequent airline connections.
• Make a list of all emergency contacts (hard copy, not on the phone). Try to have an immigration attorney or congressional staffer in your district as an emergency contact. Carry their business card(s) if possible.
• Let a family member(s) know of your anticipated time of departure and arrival before traveling since you may not be allowed to use your cell phone until you clear customs.
• Use the restroom before inspection and keep water and snacks with you.

A CBP officer will ask questions about your trip abroad when you are re-entering the U.S., such as:

• What was the reason for your trip abroad?
• For how long were you gone?
• Did you purchase anything while you were abroad? If so, what did you purchase?
• What countries did you visit?
• Where did you stay?
• What documents do you have with you?
• What do you do in the U.S.? (e.g., work, school, etc.)

If you have any prior tickets or arrests (even those that didn’t result in convictions), CBP might question you about the circumstances of those incidents. CBP may also question you about your immigration history, including when and how you initially entered the U.S. If you have concerns about these lines of questioning, please consult with an immigration attorney prior to traveling.

After processing, the border official will hand you back your original forms of identification. They will stamp the advance parole document and your passport.

In many cases, the border official will keep the original advance parole document; the stamp in your passport will serve as proof of re-entry through parole.

You may also obtain your I-94 online through the CBP website. Keep copies of your advance parole document, entry stamp in your passport, and I-94 printout as they will be useful to you when renewing DACA and in future immigration processes.

Anxiety about traveling and re-entering is very real! The best thing you can do is prepare for what to expect by reading about the process, speaking with other DACA recipients who have traveled on advance parole, and arranging support.

This may mean discussing a plan ahead of time with your attorney, if you have one, and carrying their form G-28 with you when you travel. You can also contact your Congressional representative to explain your situation and ask for a contact at their office in case you run into problems at the border.

Yes, this is a very real possibility, although it is still a contested area of law. Immigration officials at the border have a lot of power to search your belongings, including your electronic devices.

Because the decision to parole someone into the U.S. is discretionary, it is risky for a DACA recipient to refuse to hand over their phone or argue with an immigration official. It is best for travelers to anticipate that their phone may be searched and to prepare ahead of time to keep their information private.

Always be thoughtful with what information you make public. The guidelines for DACA recipients applying for advance parole list the three valid purposes for traveling (educational, employment, and humanitarian) and then state “travel for vacation is not a valid purpose.”

When you fly back to the United States, it is most likely the airline will have you complete check-in in person and not online.

When you go up to the counter the airline attendants may ask to see your U.S. visa or green card, this is when you let them know you are traveling with advance parole. They may ask to see your document. Make sure the airline doesn’t keep your original advance parole document, you will need to show CBP upon re-entering the United States.

Some airlines are not aware of what advance parole is so it may take some time for them to validate this. Ensure you go to the airport with enough time in case it takes long for them to check .

Passport Control Outside the U.S. If you have a connecting flight outside the U.S. you may go through “Passport Control.” Once again, they may ask for your U.S. visa or green card. Let them know that you reside in the U.S. and are traveling with advance parole, a special document issued by the U.S. government that allows you to re-enter the U.S. Depending on the agent they may ask to see the advance parole document. Ensure you have enough time to complete this so that you don’t miss your connecting flight. Make sure they don’t keep your original advance parole document, you will need to show CBP upon re-entering the United States.

Check Out Eliana’s Advance Parole Story

Additional FAQ

No. At this time, DACA recipients must mail in their advance parole applications.

If you are getting a document translated it must be accompanied by a certificate of translation. Although advance parole applications are not filed before the immigration court, their template can be used for filings with USCIS. See the template here . Any person who is fluent in Spanish and English and can translate between the two languages can translate your document and sign the certificate.

No. USCIS does not refund fees, regardless of any action they take on your application.

Any time a DACA recipient changes their residence, they should complete a Form AR-11 . This is especially important if the DACA recipient is requesting emergency advance parole in-person at a USCIS field office. If a previous address outside the field office’s jurisdiction is on file, the field officers may want to see that an AR-11 was filed.

If you lost the Form I-512L advance parole document, then you will have to refile the application with the fee. You can note that an advance parole document was previously issued but lost. Same goes for any mistakes in names or dates that were present on your I-131 application; however, if USCIS is responsible for the typo or erroneous dates, you do not have to pay the filing fee.

You can also use USCIS’s online tools to put in a service request if the document was lost in the mail. If you can show a USCIS error (e.g. they mailed the advance parole document to a different address than the one you put on the I-131 form), this may be helpful. However, USCIS may not respond to this service request for several weeks.

If you are close to your intended travel date and there is an emergency, you may request an InfoPass appointment at your local USCIS field office. For more information see this guide .

Everyone’s case is different and everyone assumes different risks. If you are scheduling an appointment with an attorney, ask them if they regularly apply for advance parole for DACA recipients. For more tips on how to find a good immigration lawyer, see this guide .

You must respond to USCIS’s Request for Evidence (RFE) by the stated deadline. Failure to do so will result in a denial of your application. USCIS may send an RFE if your intended date of travel has passed. If you are flexible with your plans, you may request new dates and offer updated evidence (e.g. flexible study abroad program, ongoing health needs of relative abroad, etc.).

No. Your employment authorization document (EAD), or DACA, must be valid and unexpired at the time that you submit your application for I-131 Travel Document, or Advance Parole. It is suggested that you apply for advance parole after your DACA renewal request has been approved.

When filing a DACA renewal, you must respond to the questions that ask about travel. You should attach copies of your advance parole document, entry stamp in your passport, and a printout of your Form I-94 that you can obtain online.

If a DACA recipient entered without inspection by an immigration official, they are not able to apply for a green card in the U.S. (the “adjustment of status” process) and will have to travel to their home country to have an interview at a U.S. consulate there (“consular processing”).

If a DACA recipient travels on advance parole and is paroled back into the country, they may then go through the adjustment of status process in the U.S. and obtain their green card without leaving the U.S.

Make sure to speak to an attorney about your specific case and if advance parole is the best option for you. See this guide for help on where to find a lawyer.

Additional resources

• Topics covered include funding, how to apply, and preparing for travel. This resource also features audio stories from DACA recipients who have traveled outside the U.S. using Advance Parole.
• American University’s Defending the AU Dream Initiative— Advance Parole for DACA Recipients: Considerations for Traveling or Studying Abroad

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Travel documents for foreign citizens returning to the U.S.

If you are a citizen of another country and have been living in the U.S., you may need special documents if you leave the U.S. and then return.

Travel documents for permanent and conditional permanent residents

If you are outside the u.s. for less than one year.

If you are a permanent or conditional permanent resident who has been away from the U.S. for less than one year, you will only need to show your Green Card upon re-entry to the U.S.

If you are outside the U.S. for one year or longer

If you are a permanent or conditional permanent resident who has been outside the U.S. for one year or longer, apply for a re-entry permit before you travel. Use Form I-131 - Application for Travel Document .

• For permanent residents, the re-entry permit is valid for two years from the date of issue.
• For conditional permanent residents, the re-entry permit is valid for two years after the date of issue. Or it is valid up until the date you must apply for removal of the conditions on your status , whichever date comes first.

Travel documents for other foreign citizens living in the U.S.

If you are a foreign citizen re-entering the U.S., the documentation you need may depend on your immigration status:

• Advance parole - You may use advance parole to re-enter the U.S. without applying for a visa. It is commonly used for re-entry by people in the process of applying for permanent residence, applying for a status adjustment, or applying for asylum.
• Refugee travel document - You may be able to use this document to re-enter the U.S. if you have refugee or asylum status.

If you need help, contact U.S. Citizenship and Immigration Services (USCIS) .

LAST UPDATED: December 6, 2023

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• Table 4-1. 2023 MACRS Depreciation Chart      (Use To Figure Depreciation for 2023)

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What Is TAS?

How can you learn about your taxpayer rights, what can tas do for you, how can you reach tas, how else does tas help taxpayers, low income taxpayer clinics (litcs), appendix a-1. inclusion amounts for passenger automobiles first leased in 2018, appendix a-2. inclusion amounts for passenger automobiles first leased in 2019, appendix a-3. inclusion amounts for passenger automobiles first leased in 2020, appendix a-4. inclusion amounts for passenger automobiles first leased in 2021, appendix a-5. inclusion amounts for passenger automobiles first leased in 2022, appendix a-6. inclusion amounts for passenger automobiles first leased in 2023, publication 463 - additional material, publication 463 (2023), travel, gift, and car expenses.

For use in preparing 2023 Returns

Publication 463 - Introductory Material

For the latest information about developments related to Pub. 463, such as legislation enacted after it was published, go to IRS.gov/Pub463 .

Standard mileage rate. For 2023, the standard mileage rate for the cost of operating your car for business use is 65.5 cents ($0.655) per mile. Car expenses and use of the standard mileage rate are explained in chapter 4.

Depreciation limits on cars, trucks, and vans. The first-year limit on the depreciation deduction, special depreciation allowance, and section 179 deduction for vehicles acquired before September 28, 2017, and placed in service during 2023, is $12,200. The first-year limit on depreciation, special depreciation allowance, and section 179 deduction for vehicles acquired after September 27, 2017, and placed in service during 2023 increases to $20,200. If you elect not to claim a special depreciation allowance for a vehicle placed in service in 2023, the amount increases to $12,200. Depreciation limits are explained in chapter 4.

Section 179 deduction. The maximum amount you can elect to deduct for section 179 property (including cars, trucks, and vans) you placed in service in tax years beginning in 2023 is $1,160,000. This limit is reduced by the amount by which the cost of section 179 property placed in service during the tax year exceeds $2,890,000. Section 179 deduction is explained in chapter 4.Also, the maximum section 179 expense deduction for sport utility vehicles placed in service in tax years beginning in 2023 is $28,900.

Temporary deduction of 100% business meals. The 100% deduction on certain business meals expenses as amended under the Taxpayer Certainty and Disaster Tax Relief Act of 2020, and enacted by the Consolidated Appropriations Act, 2021, has expired. Generally, the cost of business meals remains deductible, subject to the 50% limitation. See 50% Limit in chapter 2 for more information.

Photographs of missing children. The IRS is a proud partner with the National Center for Missing & Exploited Children® (NCMEC) . Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 800-THE-LOST (800-843-5678) if you recognize a child.

Per diem rates. Current and prior per diem rates may be found on the U.S. General Services Administration (GSA) website at GSA.gov/travel/plan-book/per-diem-rates .

Introduction

You may be able to deduct the ordinary and necessary business-related expenses you have for:

Non-entertainment-related meals,

Transportation.

This publication explains:

What expenses are deductible,

How to report them on your return,

What records you need to prove your expenses, and

How to treat any expense reimbursements you may receive.

You should read this publication if you are an employee or a sole proprietor who has business-related travel, non-entertainment-related meals, gift, or transportation expenses.

If an employer-provided vehicle was available for your use, you received a fringe benefit. Generally, your employer must include the value of the use or availability of the vehicle in your income. However, there are exceptions if the use of the vehicle qualifies as a working condition fringe benefit (such as the use of a qualified nonpersonal use vehicle).

A working condition fringe benefit is any property or service provided to you by your employer, the cost of which would be allowable as an employee business expense deduction if you had paid for it.

A qualified nonpersonal use vehicle is one that isn’t likely to be used more than minimally for personal purposes because of its design. See Qualified nonpersonal use vehicles under Actual Car Expenses in chapter 4.

For information on how to report your car expenses that your employer didn’t provide or reimburse you for (such as when you pay for gas and maintenance for a car your employer provides), see Vehicle Provided by Your Employer in chapter 6.

Partnerships, corporations, trusts, and employers who reimburse their employees for business expenses should refer to the instructions for their required tax forms, for information on deducting travel, meals, and entertainment expenses.

If you are an employee, you won’t need to read this publication if all of the following are true.

You fully accounted to your employer for your work-related expenses.

You received full reimbursement for your expenses.

Your employer required you to return any excess reimbursement and you did so.

There is no amount shown with a code L in box 12 of your Form W-2, Wage and Tax Statement.

If you perform services as a volunteer worker for a qualified charity, you may be able to deduct some of your costs as a charitable contribution. See Out-of-Pocket Expenses in Giving Services in Pub. 526, Charitable Contributions, for information on the expenses you can deduct.

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946 How To Depreciate Property

Form (and Instructions)

Schedule A (Form 1040) Itemized Deductions

Schedule C (Form 1040) Profit or Loss From Business (Sole Proprietorship)

Schedule F (Form 1040) Profit or Loss From Farming

2106 Employee Business Expenses

4562 Depreciation and Amortization (Including Information on Listed Property)

See How To Get Tax Help for information about getting these publications and forms.

If you temporarily travel away from your tax home, you can use this chapter to determine if you have deductible travel expenses.

This chapter discusses:

Traveling away from home,

Temporary assignment or job, and

What travel expenses are deductible.

For tax purposes, travel expenses are the ordinary and necessary expenses of traveling away from home for your business, profession, or job.

An ordinary expense is one that is common and accepted in your trade or business. A necessary expense is one that is helpful and appropriate for your business. An expense doesn’t have to be required to be considered necessary.

You will find examples of deductible travel expenses in Table 1-1 .

Traveling Away From Home

You are traveling away from home if:

Your duties require you to be away from the general area of your tax home (defined later) substantially longer than an ordinary day's work, and

You need to sleep or rest to meet the demands of your work while away from home.

You are a railroad conductor. You leave your home terminal on a regularly scheduled round-trip run between two cities and return home 16 hours later. During the run, you have 6 hours off at your turnaround point where you eat two meals and rent a hotel room to get necessary sleep before starting the return trip. You are considered to be away from home.

You are a truck driver. You leave your terminal and return to it later the same day. You get an hour off at your turnaround point to eat. Because you aren’t off to get necessary sleep and the brief time off isn’t an adequate rest period, you aren’t traveling away from home.

If you are a member of the U.S. Armed Forces on a permanent duty assignment overseas, you aren’t traveling away from home. You can’t deduct your expenses for meals and lodging. You can’t deduct these expenses even if you have to maintain a home in the United States for your family members who aren’t allowed to accompany you overseas. If you are transferred from one permanent duty station to another, you may have deductible moving expenses, which are explained in Pub. 3, Armed Forces' Tax Guide.

A naval officer assigned to permanent duty aboard a ship that has regular eating and living facilities has a tax home (explained next) aboard the ship for travel expense purposes.

To determine whether you are traveling away from home, you must first determine the location of your tax home.

Generally, your tax home is your regular place of business or post of duty, regardless of where you maintain your family home. It includes the entire city or general area in which your business or work is located.

If you have more than one regular place of business, your tax home is your main place of business. See Main place of business or work , later.

If you don’t have a regular or a main place of business because of the nature of your work, then your tax home may be the place where you regularly live. See No main place of business or work , later.

If you don’t have a regular or main place of business or post of duty and there is no place where you regularly live, you are considered an itinerant (a transient) and your tax home is wherever you work. As an itinerant, you can’t claim a travel expense deduction because you are never considered to be traveling away from home.

If you have more than one place of work, consider the following when determining which one is your main place of business or work.

The total time you ordinarily spend in each place.

The level of your business activity in each place.

Whether your income from each place is significant or insignificant.

You live in Cincinnati where you have a seasonal job for 8 months each year and earn $40,000. You work the other 4 months in Miami, also at a seasonal job, and earn $15,000. Cincinnati is your main place of work because you spend most of your time there and earn most of your income there.

You may have a tax home even if you don’t have a regular or main place of work. Your tax home may be the home where you regularly live.

If you don’t have a regular or main place of business or work, use the following three factors to determine where your tax home is.

You perform part of your business in the area of your main home and use that home for lodging while doing business in the area.

You have living expenses at your main home that you duplicate because your business requires you to be away from that home.

You haven’t abandoned the area in which both your historical place of lodging and your claimed main home are located; you have a member or members of your family living at your main home; or you often use that home for lodging.

If you satisfy all three factors, your tax home is the home where you regularly live. If you satisfy only two factors, you may have a tax home depending on all the facts and circumstances. If you satisfy only one factor, you are an itinerant; your tax home is wherever you work and you can’t deduct travel expenses.

You are single and live in Boston in an apartment you rent. You have worked for your employer in Boston for a number of years. Your employer enrolls you in a 12-month executive training program. You don’t expect to return to work in Boston after you complete your training.

During your training, you don’t do any work in Boston. Instead, you receive classroom and on-the-job training throughout the United States. You keep your apartment in Boston and return to it frequently. You use your apartment to conduct your personal business. You also keep up your community contacts in Boston. When you complete your training, you are transferred to Los Angeles.

You don’t satisfy factor (1) because you didn’t work in Boston. You satisfy factor (2) because you had duplicate living expenses. You also satisfy factor (3) because you didn’t abandon your apartment in Boston as your main home, you kept your community contacts, and you frequently returned to live in your apartment. Therefore, you have a tax home in Boston.

You are an outside salesperson with a sales territory covering several states. Your employer's main office is in Newark, but you don’t conduct any business there. Your work assignments are temporary, and you have no way of knowing where your future assignments will be located. You have a room in your married sister's house in Dayton. You stay there for one or two weekends a year, but you do no work in the area. You don’t pay your sister for the use of the room.

You don’t satisfy any of the three factors listed earlier. You are an itinerant and have no tax home.

If you (and your family) don’t live at your tax home (defined earlier), you can’t deduct the cost of traveling between your tax home and your family home. You also can’t deduct the cost of meals and lodging while at your tax home. See Example 1 , later.

If you are working temporarily in the same city where you and your family live, you may be considered as traveling away from home. See Example 2 , later.

You are a truck driver and you and your family live in Tucson. You are employed by a trucking firm that has its terminal in Phoenix. At the end of your long runs, you return to your home terminal in Phoenix and spend one night there before returning home. You can’t deduct any expenses you have for meals and lodging in Phoenix or the cost of traveling from Phoenix to Tucson. This is because Phoenix is your tax home.

Your family home is in Pittsburgh, where you work 12 weeks a year. The rest of the year you work for the same employer in Baltimore. In Baltimore, you eat in restaurants and sleep in a rooming house. Your salary is the same whether you are in Pittsburgh or Baltimore.

Because you spend most of your working time and earn most of your salary in Baltimore, that city is your tax home. You can’t deduct any expenses you have for meals and lodging there. However, when you return to work in Pittsburgh, you are away from your tax home even though you stay at your family home. You can deduct the cost of your round trip between Baltimore and Pittsburgh. You can also deduct your part of your family's living expenses for non-entertainment-related meals and lodging while you are living and working in Pittsburgh.

Temporary Assignment or Job

You may regularly work at your tax home and also work at another location. It may not be practical to return to your tax home from this other location at the end of each workday.

If your assignment or job away from your main place of work is temporary, your tax home doesn’t change. You are considered to be away from home for the whole period you are away from your main place of work. You can deduct your travel expenses if they otherwise qualify for deduction. Generally, a temporary assignment in a single location is one that is realistically expected to last (and does in fact last) for 1 year or less.

However, if your assignment or job is indefinite, the location of the assignment or job becomes your new tax home and you can’t deduct your travel expenses while there. An assignment or job in a single location is considered indefinite if it is realistically expected to last for more than 1 year, whether or not it actually lasts for more than 1 year.

If your assignment is indefinite, you must include in your income any amounts you receive from your employer for living expenses, even if they are called “travel allowances” and you account to your employer for them. You may be able to deduct the cost of relocating to your new tax home as a moving expense. See Pub. 3 for more information.

If you are a federal employee participating in a federal crime investigation or prosecution, you aren’t subject to the 1-year rule. This means you may be able to deduct travel expenses even if you are away from your tax home for more than 1 year provided you meet the other requirements for deductibility.

For you to qualify, the Attorney General (or their designee) must certify that you are traveling:

For the federal government;

In a temporary duty status; and

To investigate, prosecute, or provide support services for the investigation or prosecution of a federal crime.

You must determine whether your assignment is temporary or indefinite when you start work. If you expect an assignment or job to last for 1 year or less, it is temporary unless there are facts and circumstances that indicate otherwise. An assignment or job that is initially temporary may become indefinite due to changed circumstances. A series of assignments to the same location, all for short periods but that together cover a long period, may be considered an indefinite assignment.

The following examples illustrate whether an assignment or job is temporary or indefinite.

You are a construction worker. You live and regularly work in Los Angeles. You are a member of a trade union in Los Angeles that helps you get work in the Los Angeles area. Your tax home is Los Angeles. Because of a shortage of work, you took a job on a construction project in Fresno. Your job was scheduled to end in 8 months. The job actually lasted 10 months.

You realistically expected the job in Fresno to last 8 months. The job actually did last less than 1 year. The job is temporary and your tax home is still in Los Angeles.

The facts are the same as in Example 1 , except that you realistically expected the work in Fresno to last 18 months. The job was actually completed in 10 months.

Your job in Fresno is indefinite because you realistically expected the work to last longer than 1 year, even though it actually lasted less than 1 year. You can’t deduct any travel expenses you had in Fresno because Fresno became your tax home.

The facts are the same as in Example 1 , except that you realistically expected the work in Fresno to last 9 months. After 8 months, however, you were asked to remain for 7 more months (for a total actual stay of 15 months).

Initially, you realistically expected the job in Fresno to last for only 9 months. However, due to changed circumstances occurring after 8 months, it was no longer realistic for you to expect that the job in Fresno would last for 1 year or less. You can deduct only your travel expenses for the first 8 months. You can’t deduct any travel expenses you had after that time because Fresno became your tax home when the job became indefinite.

If you go back to your tax home from a temporary assignment on your days off, you aren’t considered away from home while you are in your hometown. You can’t deduct the cost of your meals and lodging there. However, you can deduct your travel expenses, including meals and lodging, while traveling between your temporary place of work and your tax home. You can claim these expenses up to the amount it would have cost you to stay at your temporary place of work.

If you keep your hotel room during your visit home, you can deduct the cost of your hotel room. In addition, you can deduct your expenses of returning home up to the amount you would have spent for meals had you stayed at your temporary place of work.

If you take a job that requires you to move, with the understanding that you will keep the job if your work is satisfactory during a probationary period, the job is indefinite. You can’t deduct any of your expenses for meals and lodging during the probationary period.

What Travel Expenses Are Deductible?

Once you have determined that you are traveling away from your tax home, you can determine what travel expenses are deductible.

You can deduct ordinary and necessary expenses you have when you travel away from home on business. The type of expense you can deduct depends on the facts and your circumstances.

Table 1-1 summarizes travel expenses you may be able to deduct. You may have other deductible travel expenses that aren’t covered there, depending on the facts and your circumstances.

If you have one expense that includes the costs of non-entertainment-related meals, entertainment, and other services (such as lodging or transportation), you must allocate that expense between the cost of non-entertainment-related meals, and entertainment and the cost of other services. You must have a reasonable basis for making this allocation. For example, you must allocate your expenses if a hotel includes one or more meals in its room charge.

If a spouse, dependent, or other individual goes with you (or your employee) on a business trip or to a business convention, you generally can’t deduct their travel expenses.

You can deduct the travel expenses of someone who goes with you if that person:

Is your employee,

Has a bona fide business purpose for the travel, and

Would otherwise be allowed to deduct the travel expenses.

If a business associate travels with you and meets the conditions in (2) and (3) above, you can deduct the travel expenses you have for that person. A business associate is someone with whom you could reasonably expect to actively conduct business. A business associate can be a current or prospective (likely to become) customer, client, supplier, employee, agent, partner, or professional advisor.

Table 1-1. Travel Expenses You Can Deduct

A bona fide business purpose exists if you can prove a real business purpose for the individual's presence. Incidental services, such as typing notes or assisting in entertaining customers, aren’t enough to make the expenses deductible.

You drive to Chicago on business and take your spouse with you. Your spouse isn’t your employee. Your spouse occasionally types notes, performs similar services, and accompanies you to luncheons and dinners. The performance of these services doesn’t establish that your spouse’s presence on the trip is necessary to the conduct of your business. Your spouse’s expenses aren’t deductible.

You pay $199 a day for a double room. A single room costs $149 a day. You can deduct the total cost of driving your car to and from Chicago, but only $149 a day for your hotel room. If both you and your spouse use public transportation, you can only deduct your fare.

You can deduct a portion of the cost of meals if it is necessary for you to stop for substantial sleep or rest to properly perform your duties while traveling away from home on business. Meal and entertainment expenses are discussed in chapter 2 .

You can't deduct expenses for meals that are lavish or extravagant. An expense isn't considered lavish or extravagant if it is reasonable based on the facts and circumstances. Meal expenses won't be disallowed merely because they are more than a fixed dollar amount or because the meals take place at deluxe restaurants, hotels, or resorts.

You can figure your meal expenses using either of the following methods.

Actual cost.

If you are reimbursed for the cost of your meals, how you apply the 50% limit depends on whether your employer's reimbursement plan was accountable or nonaccountable. If you aren’t reimbursed, the 50% limit applies even if the unreimbursed meal expense is for business travel. Chapter 2 discusses the 50% Limit in more detail, and chapter 6 discusses accountable and nonaccountable plans.

You can use the actual cost of your meals to figure the amount of your expense before reimbursement and application of the 50% deduction limit. If you use this method, you must keep records of your actual cost.

Standard Meal Allowance

Generally, you can use the “standard meal allowance” method as an alternative to the actual cost method. It allows you to use a set amount for your daily meals and incidental expenses (M&IE), instead of keeping records of your actual costs. The set amount varies depending on where and when you travel. In this publication, “standard meal allowance” refers to the federal rate for M&IE, discussed later under Amount of standard meal allowance . If you use the standard meal allowance, you must still keep records to prove the time, place, and business purpose of your travel. See the recordkeeping rules for travel in chapter 5 .

The term “incidental expenses” means fees and tips given to porters, baggage carriers, hotel staff, and staff on ships.

Incidental expenses don’t include expenses for laundry, cleaning and pressing of clothing, lodging taxes, costs of telegrams or telephone calls, transportation between places of lodging or business and places where meals are taken, or the mailing cost of filing travel vouchers and paying employer-sponsored charge card billings.

You can use an optional method (instead of actual cost) for deducting incidental expenses only. The amount of the deduction is $5 a day. You can use this method only if you didn’t pay or incur any meal expenses. You can’t use this method on any day that you use the standard meal allowance. This method is subject to the proration rules for partial days. See Travel for days you depart and return , later, in this chapter.

The incidental-expenses-only method isn’t subject to the 50% limit discussed below.

If you use the standard meal allowance method for non-entertainment-related meal expenses and you aren’t reimbursed or you are reimbursed under a nonaccountable plan, you can generally deduct only 50% of the standard meal allowance. If you are reimbursed under an accountable plan and you are deducting amounts that are more than your reimbursements, you can deduct only 50% of the excess amount. The 50% Limit is discussed in more detail in chapter 2, and accountable and nonaccountable plans are discussed in chapter 6.

You can use the standard meal allowance whether you are an employee or self-employed, and whether or not you are reimbursed for your traveling expenses.

You can use the standard meal allowance to figure your meal expenses when you travel in connection with investment and other income-producing property. You can also use it to figure your meal expenses when you travel for qualifying educational purposes. You can’t use the standard meal allowance to figure the cost of your meals when you travel for medical or charitable purposes.

The standard meal allowance is the federal M&IE rate. For travel in 2023, the rate for most small localities in the United States is $59 per day.

Most major cities and many other localities in the United States are designated as high-cost areas, qualifying for higher standard meal allowances.

If you travel to more than one location in one day, use the rate in effect for the area where you stop for sleep or rest. If you work in the transportation industry, however, see Special rate for transportation workers , later.

Per diem rates are listed by the federal government's fiscal year, which runs from October 1 to September 30. You can choose to use the rates from the 2022 fiscal year per diem tables or the rates from the 2023 fiscal year tables, but you must consistently use the same tables for all travel you are reporting on your income tax return for the year. See Transition Rules , later.

The standard meal allowance rates above don’t apply to travel in Alaska, Hawaii, or any other location outside the continental United States. The Department of Defense establishes per diem rates for Alaska, Hawaii, Puerto Rico, American Samoa, Guam, Midway, the Northern Mariana Islands, the U.S. Virgin Islands, Wake Island, and other non-foreign areas outside the continental United States. The Department of State establishes per diem rates for all other foreign areas.

You can use a special standard meal allowance if you work in the transportation industry. You are in the transportation industry if your work:

Directly involves moving people or goods by airplane, barge, bus, ship, train, or truck; and

Regularly requires you to travel away from home and, during any single trip, usually involves travel to areas eligible for different standard meal allowance rates.

Using the special rate for transportation workers eliminates the need for you to determine the standard meal allowance for every area where you stop for sleep or rest. If you choose to use the special rate for any trip, you must use the special rate (and not use the regular standard meal allowance rates) for all trips you take that year.

For both the day you depart for and the day you return from a business trip, you must prorate the standard meal allowance (figure a reduced amount for each day). You can do so by one of two methods.

Method 1: You can claim 3 / 4 of the standard meal allowance.

Method 2: You can prorate using any method that you consistently apply and that is in accordance with reasonable business practice.

You are employed in New Orleans as a convention planner. In March, your employer sent you on a 3-day trip to Washington, DC, to attend a planning seminar. You left your home in New Orleans at 10 a.m. on Wednesday and arrived in Washington, DC, at 5:30 p.m. After spending 2 nights there, you flew back to New Orleans on Friday and arrived back home at 8 p.m. Your employer gave you a flat amount to cover your expenses and included it with your wages.

Under Method 1 , you can claim 2½ days of the standard meal allowance for Washington, DC: 3 / 4 of the daily rate for Wednesday and Friday (the days you departed and returned), and the full daily rate for Thursday.

Under Method 2 , you could also use any method that you apply consistently and that is in accordance with reasonable business practice. For example, you could claim 3 days of the standard meal allowance even though a federal employee would have to use Method 1 and be limited to only 2½ days.

Travel in the United States

The following discussion applies to travel in the United States. For this purpose, the United States includes the 50 states and the District of Columbia. The treatment of your travel expenses depends on how much of your trip was business related and on how much of your trip occurred within the United States. See Part of Trip Outside the United States , later.

You can deduct all of your travel expenses if your trip was entirely business related. If your trip was primarily for business and, while at your business destination, you extended your stay for a vacation, made a personal side trip, or had other personal activities, you can deduct only your business-related travel expenses. These expenses include the travel costs of getting to and from your business destination and any business-related expenses at your business destination.

You work in Atlanta and take a business trip to New Orleans in May. Your business travel totals 900 miles round trip. On your way home, you stop in Mobile to visit your parents. You spend $2,165 for the 9 days you are away from home for travel, non-entertainment-related meals, lodging, and other travel expenses. If you hadn’t stopped in Mobile, you would have been gone only 6 days, and your total cost would have been $1,633.50. You can deduct $1,633.50 for your trip, including the cost of round-trip transportation to and from New Orleans. The deduction for your non-entertainment-related meals is subject to the 50% limit on meals mentioned earlier.

If your trip was primarily for personal reasons, such as a vacation, the entire cost of the trip is a nondeductible personal expense. However, you can deduct any expenses you have while at your destination that are directly related to your business.

A trip to a resort or on a cruise ship may be a vacation even if the promoter advertises that it is primarily for business. The scheduling of incidental business activities during a trip, such as viewing videotapes or attending lectures dealing with general subjects, won’t change what is really a vacation into a business trip.

Part of Trip Outside the United States

If part of your trip is outside the United States, use the rules described later in this chapter under Travel Outside the United States for that part of the trip. For the part of your trip that is inside the United States, use the rules for travel in the United States. Travel outside the United States doesn’t include travel from one point in the United States to another point in the United States. The following discussion can help you determine whether your trip was entirely within the United States.

If you travel by public transportation, any place in the United States where that vehicle makes a scheduled stop is a point in the United States. Once the vehicle leaves the last scheduled stop in the United States on its way to a point outside the United States, you apply the rules under Travel Outside the United States , later.

You fly from New York to Puerto Rico with a scheduled stop in Miami. Puerto Rico isn’t considered part of the United States for purposes of travel. You return to New York nonstop. The flight from New York to Miami is in the United States, so only the flight from Miami to Puerto Rico is outside the United States. Because there are no scheduled stops between Puerto Rico and New York, all of the return trip is outside the United States.

Travel by private car in the United States is travel between points in the United States, even though you are on your way to a destination outside the United States.

You travel by car from Denver to Mexico City and return. Your travel from Denver to the border and from the border back to Denver is travel in the United States, and the rules in this section apply. The rules below under Travel Outside the United States apply to your trip from the border to Mexico City and back to the border.

Travel Outside the United States

If any part of your business travel is outside the United States, some of your deductions for the cost of getting to and from your destination may be limited. For this purpose, the United States includes the 50 states and the District of Columbia.

How much of your travel expenses you can deduct depends in part upon how much of your trip outside the United States was business related.

Travel Entirely for Business or Considered Entirely for Business

You can deduct all your travel expenses of getting to and from your business destination if your trip is entirely for business or considered entirely for business.

If you travel outside the United States and you spend the entire time on business activities, you can deduct all of your travel expenses.

Even if you didn’t spend your entire time on business activities, your trip is considered entirely for business if you meet at least one of the following four exceptions.

Your trip is considered entirely for business if you didn’t have substantial control over arranging the trip. The fact that you control the timing of your trip doesn’t, by itself, mean that you have substantial control over arranging your trip.

You don’t have substantial control over your trip if you:

Are an employee who was reimbursed or paid a travel expense allowance, and

Aren’t related to your employer, or

Aren’t a managing executive.

“Related to your employer” is defined later in chapter 6 under Per Diem and Car Allowances .

A “managing executive” is an employee who has the authority and responsibility, without being subject to the veto of another, to decide on the need for the business travel.

A self-employed person generally has substantial control over arranging business trips.

Your trip is considered entirely for business if you were outside the United States for a week or less, combining business and nonbusiness activities. One week means 7 consecutive days. In counting the days, don’t count the day you leave the United States, but do count the day you return to the United States.

You traveled to Brussels primarily for business. You left Denver on Tuesday and flew to New York. On Wednesday, you flew from New York to Brussels, arriving the next morning. On Thursday and Friday, you had business discussions, and from Saturday until Tuesday, you were sightseeing. You flew back to New York, arriving Wednesday afternoon. On Thursday, you flew back to Denver.

Although you were away from your home in Denver for more than a week, you weren’t outside the United States for more than a week. This is because the day you depart doesn’t count as a day outside the United States.

You can deduct your cost of the round-trip flight between Denver and Brussels. You can also deduct the cost of your stay in Brussels for Thursday and Friday while you conducted business. However, you can’t deduct the cost of your stay in Brussels from Saturday through Tuesday because those days were spent on nonbusiness activities.

Your trip is considered entirely for business if:

You were outside the United States for more than a week, and

You spent less than 25% of the total time you were outside the United States on nonbusiness activities.

You flew from Seattle to Tokyo, where you spent 14 days on business and 5 days on personal matters. You then flew back to Seattle. You spent 1 day flying in each direction.

Because only 5 / 21 (less than 25%) of your total time abroad was for nonbusiness activities, you can deduct as travel expenses what it would have cost you to make the trip if you hadn’t engaged in any nonbusiness activity. The amount you can deduct is the cost of the round-trip plane fare and 16 days of non-entertainment-related meals (subject to the 50% Limit ), lodging, and other related expenses.

Your trip is considered entirely for business if you can establish that a personal vacation wasn’t a major consideration, even if you have substantial control over arranging the trip.

Travel Primarily for Business

If you travel outside the United States primarily for business but spend some of your time on other activities, you generally can’t deduct all of your travel expenses. You can only deduct the business portion of your cost of getting to and from your destination. You must allocate the costs between your business and other activities to determine your deductible amount. See Travel allocation rules , later.

If your trip outside the United States was primarily for business, you must allocate your travel time on a day-to-day basis between business days and nonbusiness days. The days you depart from and return to the United States are both counted as days outside the United States.

To figure the deductible amount of your round-trip travel expenses, use the following fraction. The numerator (top number) is the total number of business days outside the United States. The denominator (bottom number) is the total number of business and nonbusiness days of travel.

Your business days include transportation days, days your presence was required, days you spent on business, and certain weekends and holidays.

Count as a business day any day you spend traveling to or from a business destination. However, if because of a nonbusiness activity you don’t travel by a direct route, your business days are the days it would take you to travel a reasonably direct route to your business destination. Extra days for side trips or nonbusiness activities can’t be counted as business days.

Count as a business day any day your presence is required at a particular place for a specific business purpose. Count it as a business day even if you spend most of the day on nonbusiness activities.

If your principal activity during working hours is the pursuit of your trade or business, count the day as a business day. Also, count as a business day any day you are prevented from working because of circumstances beyond your control.

Count weekends, holidays, and other necessary standby days as business days if they fall between business days. But if they follow your business meetings or activity and you remain at your business destination for nonbusiness or personal reasons, don’t count them as business days.

Your tax home is New York City. You travel to Quebec, where you have a business meeting on Friday. You have another meeting on the following Monday. Because your presence was required on both Friday and Monday, they are business days. Because the weekend is between business days, Saturday and Sunday are counted as business days. This is true even though you use the weekend for sightseeing, visiting friends, or other nonbusiness activity.

If, in Example 1 , you had no business in Quebec after Friday, but stayed until Monday before starting home, Saturday and Sunday would be nonbusiness days.

If you stopped for a vacation or other nonbusiness activity either on the way from the United States to your business destination, or on the way back to the United States from your business destination, you must allocate part of your travel expenses to the nonbusiness activity.

The part you must allocate is the amount it would have cost you to travel between the point where travel outside the United States begins and your nonbusiness destination and a return to the point where travel outside the United States ends.

You determine the nonbusiness portion of that expense by multiplying it by a fraction. The numerator (top number) of the fraction is the number of nonbusiness days during your travel outside the United States, and the denominator (bottom number) is the total number of days you spend outside the United States.

You live in New York. On May 4, you flew to Paris to attend a business conference that began on May 5. The conference ended at noon on May 14. That evening, you flew to Dublin where you visited with friends until the afternoon of May 21, when you flew directly home to New York. The primary purpose for the trip was to attend the conference.

If you hadn’t stopped in Dublin, you would have arrived home the evening of May 14. You don’t meet any of the exceptions that would allow you to consider your travel entirely for business. May 4 through May 14 (11 days) are business days and May 15 through May 21 (7 days) are nonbusiness days.

You can deduct the cost of your non-entertainment-related meals (subject to the 50% Limit ), lodging, and other business-related travel expenses while in Paris.

You can’t deduct your expenses while in Dublin. You also can’t deduct 7 / 18 of what it would have cost you to travel round trip between New York and Dublin.

You paid $750 to fly from New York to Paris, $400 to fly from Paris to Dublin, and $700 to fly from Dublin back to New York. Round-trip airfare from New York to Dublin would have been $1,250.

You figure the deductible part of your air travel expenses by subtracting 7 / 18 of the round-trip airfare and other expenses you would have had in traveling directly between New York and Dublin ($1,250 × 7 / 18 = $486) from your total expenses in traveling from New York to Paris to Dublin and back to New York ($750 + $400 + $700 = $1,850).

Your deductible air travel expense is $1,364 ($1,850 − $486).

If you had a vacation or other nonbusiness activity at, near, or beyond your business destination, you must allocate part of your travel expenses to the nonbusiness activity.

The part you must allocate is the amount it would have cost you to travel between the point where travel outside the United States begins and your business destination and a return to the point where travel outside the United States ends.

None of your travel expenses for nonbusiness activities at, near, or beyond your business destination are deductible.

Assume that the dates are the same as in the previous example but that instead of going to Dublin for your vacation, you fly to Venice, Italy, for a vacation.

You can’t deduct any part of the cost of your trip from Paris to Venice and return to Paris. In addition, you can’t deduct 7 / 18 of the airfare and other expenses from New York to Paris and back to New York.

You can deduct 11 / 18 of the round-trip plane fare and other travel expenses from New York to Paris, plus your non-entertainment-related meals (subject to the 50% Limit ), lodging, and any other business expenses you had in Paris. (Assume these expenses total $4,939.) If the round-trip plane fare and other travel-related expenses (such as food during the trip) are $1,750, you can deduct travel costs of $1,069 ( 11 / 18 × $1,750), plus the full $4,939 for the expenses you had in Paris.

You can use another method of counting business days if you establish that it more clearly reflects the time spent on other than business activities outside the United States.

If you travel outside the United States primarily for vacation or for investment purposes, the entire cost of the trip is a nondeductible personal expense. However, if you spend some time attending brief professional seminars or a continuing education program, you can deduct your registration fees and other expenses you have that are directly related to your business.

The university from which you graduated has a continuing education program for members of its alumni association. This program consists of trips to various foreign countries where academic exercises and conferences are set up to acquaint individuals in most occupations with selected facilities in several regions of the world. However, none of the conferences are directed toward specific occupations or professions. It is up to each participant to seek out specialists and organizational settings appropriate to their occupational interests.

Three-hour sessions are held each day over a 5-day period at each of the selected overseas facilities where participants can meet with individual practitioners. These sessions are composed of a variety of activities including workshops, mini-lectures, roleplaying, skill development, and exercises. Professional conference directors schedule and conduct the sessions. Participants can choose those sessions they wish to attend.

You can participate in this program because you are a member of the alumni association. You and your family take one of the trips. You spend about 2 hours at each of the planned sessions. The rest of the time you go touring and sightseeing with your family. The trip lasts less than 1 week.

Your travel expenses for the trip aren’t deductible since the trip was primarily a vacation. However, registration fees and any other incidental expenses you have for the five planned sessions you attended that are directly related and beneficial to your business are deductible business expenses. These expenses should be specifically stated in your records to ensure proper allocation of your deductible business expenses.

Luxury Water Travel

If you travel by ocean liner, cruise ship, or other form of luxury water transportation for business purposes, there is a daily limit on the amount you can deduct. The limit is twice the highest federal per diem rate allowable at the time of your travel. (Generally, the federal per diem is the amount paid to federal government employees for daily living expenses when they travel away from home within the United States for business purposes.)

The highest federal per diem rate allowed and the daily limit for luxury water travel in 2023 are shown in the following table.

You are a travel agent and traveled by ocean liner from New York to London, England, on business in May. Your expense for the 6-day cruise was $6,200. Your deduction for the cruise can’t exceed $4,776 (6 days × $796 daily limit).

If your expenses for luxury water travel include separately stated amounts for meals or entertainment, those amounts are subject to the 50% limit on non-entertainment-related meals and entertainment before you apply the daily limit. For a discussion of the 50% Limit , see chapter 2.

In the previous example, your luxury water travel had a total cost of $6,200. Of that amount, $3,700 was separately stated as non-entertainment-related meals and $1,000 was separately stated as entertainment. Considering that you are self-employed, you aren’t reimbursed for any of your travel expenses. You figure your deductible travel expenses as follows.

If your meal or entertainment charges aren’t separately stated or aren’t clearly identifiable, you don’t have to allocate any portion of the total charge to meals or entertainment.

The daily limit on luxury water travel (discussed earlier) doesn’t apply to expenses you have to attend a convention, seminar, or meeting on board a cruise ship. See Cruise Ships , later, under Conventions.

Conventions

You can deduct your travel expenses when you attend a convention if you can show that your attendance benefits your trade or business. You can’t deduct the travel expenses for your family.

If the convention is for investment, political, social, or other purposes unrelated to your trade or business, you can’t deduct the expenses.

The convention agenda or program generally shows the purpose of the convention. You can show your attendance at the convention benefits your trade or business by comparing the agenda with the official duties and responsibilities of your position. The agenda doesn’t have to deal specifically with your official duties and responsibilities; it will be enough if the agenda is so related to your position that it shows your attendance was for business purposes.

Conventions Held Outside the North American Area

You can’t deduct expenses for attending a convention, seminar, or similar meeting held outside the North American area unless:

The meeting is directly related to the active conduct of your trade or business, and

It is as reasonable to hold the meeting outside the North American area as within the North American area. See Reasonableness test , later.

The North American area includes the following locations.

The following factors are taken into account to determine if it was as reasonable to hold the meeting outside the North American area as within the North American area.

The purpose of the meeting and the activities taking place at the meeting.

The purposes and activities of the sponsoring organizations or groups.

The homes of the active members of the sponsoring organizations and the places at which other meetings of the sponsoring organizations or groups have been or will be held.

Other relevant factors you may present.

You can deduct up to $2,000 per year of your expenses of attending conventions, seminars, or similar meetings held on cruise ships. All ships that sail are considered cruise ships.

You can deduct these expenses only if all of the following requirements are met.

The convention, seminar, or meeting is directly related to the active conduct of your trade or business.

The cruise ship is a vessel registered in the United States.

All of the cruise ship's ports of call are in the United States or in territories of the United States.

You attach to your return a written statement signed by you that includes information about:

The total days of the trip (not including the days of transportation to and from the cruise ship port),

The number of hours each day that you devoted to scheduled business activities, and

A program of the scheduled business activities of the meeting.

You attach to your return a written statement signed by an officer of the organization or group sponsoring the meeting that includes:

A schedule of the business activities of each day of the meeting, and

The number of hours you attended the scheduled business activities.

2. Meals and Entertainment

You can no longer take a deduction for any expense related to activities generally considered entertainment, amusement, or recreation. You can continue to deduct 50% of the cost of business meals if you (or your employee) are present and the food or beverages aren't considered lavish or extravagant.

Entertainment

Entertainment—defined.

Entertainment includes any activity generally considered to provide entertainment, amusement, or recreation. Examples include entertaining guests at nightclubs; at social, athletic, and sporting clubs; at theaters; at sporting events; on yachts; or on hunting, fishing, vacation, and similar trips. Entertainment may also include meeting personal, living, or family needs of individuals, such as providing meals, a hotel suite, or a car to customers or their families.

Your kind of business may determine if a particular activity is considered entertainment. For example, if you are a dress designer and have a fashion show to introduce your new designs to store buyers, the show generally isn’t considered entertainment. This is because fashion shows are typical in your business. But, if you are an appliance distributor and hold a fashion show for the spouses of your retailers, the show is generally considered entertainment.

If you have one expense that includes the costs of entertainment and other services (such as lodging or transportation), you must allocate that expense between the cost of entertainment and the cost of other services. You must have a reasonable basis for making this allocation. For example, you must allocate your expenses if a hotel includes entertainment in its lounge on the same bill with your room charge.

In general, entertainment expenses are nondeductible. However, there are a few exceptions to the general rule, including:

Entertainment treated as compensation on your originally filed tax returns (and treated as wages to your employees);

Recreational expenses for employees such as a holiday party or a summer picnic;

Expenses related to attending business meetings or conventions of certain exempt organizations such as business leagues, chambers of commerce, professional associations, etc.; and

Entertainment sold to customers. For example, if you run a nightclub, your expenses for the entertainment you furnish to your customers, such as a floor show, aren’t subject to the nondeductible rules.

Examples of Nondeductible Entertainment

Generally, you can't deduct any expense for an entertainment event. This includes expenses for entertaining guests at nightclubs; at social, athletic, and sporting clubs; at theaters; at sporting events; on yachts; or on hunting, fishing, vacation, and similar trips.

Generally, you can’t deduct any expense for the use of an entertainment facility. This includes expenses for depreciation and operating costs such as rent, utilities, maintenance, and protection.

An entertainment facility is any property you own, rent, or use for entertainment. Examples include a yacht, hunting lodge, fishing camp, swimming pool, tennis court, bowling alley, car, airplane, apartment, hotel suite, or home in a vacation resort.

You can’t deduct dues (including initiation fees) for membership in any club organized for business, pleasure, recreation, or other social purposes.

This rule applies to any membership organization if one of its principal purposes is either:

To conduct entertainment activities for members or their guests; or

To provide members or their guests with access to entertainment facilities, discussed later.

The purposes and activities of a club, not its name, will determine whether or not you can deduct the dues. You can’t deduct dues paid to:

Country clubs,

Golf and athletic clubs,

Airline clubs,

Hotel clubs, and

Clubs operated to provide meals under circumstances generally considered to be conducive to business discussions.

Any item that might be considered either a gift or entertainment will generally be considered entertainment. However, if you give a customer packaged food or beverages that you intend the customer to use at a later date, treat it as a gift.

As discussed above, entertainment expenses are generally nondeductible. However, you may continue to deduct 50% of the cost of business meals if you (or an employee) is present and the food or beverages are not considered lavish or extravagant. The meals may be provided to a current or potential business customer, client, consultant, or similar business contact.

Food and beverages that are provided during entertainment events are not considered entertainment if purchased separately from the entertainment, or if the cost of the food and beverages is stated separately from the cost of the entertainment on one or more bills, invoices, or receipts. However, the entertainment disallowance rule may not be circumvented through inflating the amount charged for food and beverages.

Any allowed expense must be ordinary and necessary. An ordinary expense is one that is common and accepted in your trade or business. A necessary expense is one that is helpful and appropriate for your business. An expense doesn't have to be required to be considered necessary. Expenses must not be lavish or extravagant. An expense isn't considered lavish or extravagant if it is reasonable based on the facts and circumstances.

For each example, assume that the food and beverage expenses are ordinary and necessary expenses under section 162(a) paid or incurred during the tax year in carrying on a trade or business and are not lavish or extravagant under the circumstances. Also assume that the taxpayer and the business contact are not engaged in a trade or business that has any relation to the entertainment activity.

Taxpayer A invites B, a business contact, to a baseball game. A purchases tickets for A and B to attend the game. While at the game, A buys hot dogs and drinks for A and B. The baseball game is entertainment as defined in Regulations section 1.274-11(b)(1)(i) and, thus, the cost of the game tickets is an entertainment expense and is not deductible by A. The cost of the hot dogs and drinks, which are purchased separately from the game tickets, is not an entertainment expense and is not subject to the section 274(a)(1) disallowance. Therefore, A may deduct 50% of the expenses associated with the hot dogs and drinks purchased at the game.

Taxpayer C invites D, a business contact, to a basketball game. C purchases tickets for C and D to attend the game in a suite, where they have access to food and beverages. The cost of the basketball game tickets, as stated on the invoice, includes the food and beverages. The basketball game is entertainment as defined in Regulations section 1.274-11(b)(1)(i) and, thus, the cost of the game tickets is an entertainment expense and is not deductible by C. The cost of the food and beverages, which are not purchased separately from the game tickets, is not stated separately on the invoice. Thus, the cost of the food and beverages is also an entertainment expense that is subject to the section 274(a)(1) disallowance. Therefore, C may not deduct any of the expenses associated with the basketball game.

Assume the same facts as in Example 2 , except that the invoice for the basketball game tickets separately states the cost of the food and beverages. As in Example 2 , the basketball game is entertainment as defined in Regulations section 1.274-2(b)(1)(i) and, thus, the cost of the game tickets, other than the cost of the food and beverages, is an entertainment expense and is not deductible by C. However, the cost of the food and beverages, which is stated separately on the invoice for the game tickets, is not an entertainment expense and is not subject to the section 274(a)(1) disallowance. Therefore, C may deduct 50% of the expenses associated with the food and beverages provided at the game.

In general, you can deduct only 50% of your business-related meal expenses, unless an exception applies. (If you are subject to the Department of Transportation's “hours of service” limits, you can deduct 80% of your business-related meal expenses. See Individuals subject to hours of service limits , later.)

The 50% limit applies to employees or their employers, and to self-employed persons (including independent contractors) or their clients, depending on whether the expenses are reimbursed.

Examples of meals might include:

Meals while traveling away from home (whether eating alone or with others) on business, or

Meal at a business convention or business league meeting.

Figure A. Does the 50% Limit Apply to Your Expenses?

There are exceptions to these rules. See Exceptions to the 50% Limit for Meals , later.

Figure A. Does the 50% limit apply to Your Expenses?TAs for Figure A are: Notice 87-23; Form 2106 instructions

Summary: This is a flowchart used to determine if employees and self-employed persons need to put a 50% limit on their business expense deductions.

This is the starting of the flowchart.

Decision (1)

Were your meal and entertainment expenses reimbursed? (Count only reimbursements your employer didn’t include in box 1 of your Form W-2. If self-employed, count only reimbursements from clients or customers that aren’t included on Form 1099-MISC, Miscellaneous Income.)

Decision (2)

If an employee, did you adequately account to your employer under an accountable plan? If self-employed, did you provide the payer with adequate records? (See Chapter 6.)

Decision (3)

Did your expenses exceed the reimbursement?

Decision (4)

Process (a)

Your meal and entertainment expenses are NOT subject to the limitations. However, since the reimbursement wasn’t treated as wages or as other taxable income, you can’t deduct the expenses.

Process (b)

Your nonentertainment meal expenses ARE subject to the 50% limit. Your entertainment expenses are nondeductible.

This is the ending of the flowchart.

Please click here for the text description of the image.

Taxes and tips relating to a business meal are included as a cost of the meal and are subject to the 50% limit. However, the cost of transportation to and from the meal is not treated as part of the cost and would not be subject to the limit.

The 50% limit on meal expenses applies if the expense is otherwise deductible and isn’t covered by one of the exceptions discussed later. Figure A can help you determine if the 50% limit applies to you.

The 50% limit also applies to certain meal expenses that aren’t business related. It applies to meal expenses you have for the production of income, including rental or royalty income. It also applies to the cost of meals included in deductible educational expenses.

The 50% limit will apply after determining the amount that would otherwise qualify for a deduction. You first have to determine the amount of meal expenses that would be deductible under the other rules discussed in this publication.

If a group of business acquaintances takes turns picking up each others' meal checks primarily for personal reasons, without regard to whether any business purposes are served, no member of the group can deduct any part of the expense.

You spend $200 (including tax and tip) for a business meal. If $110 of that amount isn’t allowable because it is lavish and extravagant, the remaining $90 is subject to the 50% limit. Your deduction can’t be more than $45 (50% (0.50) × $90).

You purchase two tickets to a concert for $200 for you and your client. Your deduction is zero because no deduction is allowed for entertainment expenses.

Exception to the 50% Limit for Meals

Your meal expense isn’t subject to the 50% limit if the expense meets one of the following exceptions.

In general, expenses for goods, services, and facilities, to the extent the expenses are treated by the taxpayer, with respect to entertainment, amusement, or recreation, as compensation to an employee and as wages to the employee for tax purposes.

If you are an employee, you aren’t subject to the 50% limit on expenses for which your employer reimburses you under an accountable plan. Accountable plans are discussed in chapter 6.

If you are self-employed, your deductible meal expenses aren’t subject to the 50% limit if all of the following requirements are met.

You have these expenses as an independent contractor.

Your customer or client reimburses you or gives you an allowance for these expenses in connection with services you perform.

You provide adequate records of these expenses to your customer or client. (See chapter 5 .)

In this case, your client or customer is subject to the 50% limit on the expenses.

You are a self-employed attorney who adequately accounts for meal expenses to a client who reimburses you for these expenses. You aren’t subject to the limitation on meal expenses. If the client can deduct the expenses, the client is subject to the 50% limit.

If you (as an independent contractor) have expenses for meals related to providing services for a client but don’t adequately account for and seek reimbursement from the client for those expenses, you are subject to the 50% limit on non-entertainment-related meals and the entertainment-related meal expenses are nondeductible to you.

You aren't subject to the 50% limit for expenses for recreational, social, or similar activities (including facilities) such as a holiday party or a summer picnic.

You aren’t subject to the 50% limit if you provide meals to the general public as a means of advertising or promoting goodwill in the community. For example, neither the expense of sponsoring a television or radio show nor the expense of distributing free food and beverages to the general public is subject to the 50% limit.

You aren’t subject to the 50% limit if you actually sell meals to the public. For example, if you run a restaurant, your expense for the food you furnish to your customers isn’t subject to the 50% limit.

You can deduct a higher percentage of your meal expenses while traveling away from your tax home if the meals take place during or incident to any period subject to the Department of Transportation's “hours of service” limits. The percentage is 80%.

Individuals subject to the Department of Transportation's “hours of service” limits include the following persons.

Certain air transportation workers (such as pilots, crew, dispatchers, mechanics, and control tower operators) who are under Federal Aviation Administration regulations.

Interstate truck operators and bus drivers who are under Department of Transportation regulations.

Certain railroad employees (such as engineers, conductors, train crews, dispatchers, and control operations personnel) who are under Federal Railroad Administration regulations.

Certain merchant mariners who are under Coast Guard regulations.

If you give gifts in the course of your trade or business, you may be able to deduct all or part of the cost. This chapter explains the limits and rules for deducting the costs of gifts.

You can deduct no more than $25 for business gifts you give directly or indirectly to each person during your tax year. A gift to a company that is intended for the eventual personal use or benefit of a particular person or a limited class of people will be considered an indirect gift to that particular person or to the individuals within that class of people who receive the gift.

If you give a gift to a member of a customer's family, the gift is generally considered to be an indirect gift to the customer. This rule doesn’t apply if you have a bona fide, independent business connection with that family member and the gift isn’t intended for the customer's eventual use.

If you and your spouse both give gifts, both of you are treated as one taxpayer. It doesn’t matter whether you have separate businesses, are separately employed, or whether each of you has an independent connection with the recipient. If a partnership gives gifts, the partnership and the partners are treated as one taxpayer.

You sell products to a local company. You and your spouse gave the local company three gourmet gift baskets to thank them for their business. You and your spouse paid $80 for each gift basket, or $240 total. Three of the local company's executives took the gift baskets home for their families' use. You and your spouse have no independent business relationship with any of the executives' other family members. You and your spouse can deduct a total of $75 ($25 limit × 3) for the gift baskets.

Incidental costs, such as engraving on jewelry, or packaging, insuring, and mailing, are generally not included in determining the cost of a gift for purposes of the $25 limit.

A cost is incidental only if it doesn’t add substantial value to the gift. For example, the cost of gift wrapping is an incidental cost. However, the purchase of an ornamental basket for packaging fruit isn’t an incidental cost if the value of the basket is substantial compared to the value of the fruit.

The following items aren’t considered gifts for purposes of the $25 limit.

An item that costs $4 or less and:

Has your name clearly and permanently imprinted on the gift, and

Is one of a number of identical items you widely distribute. Examples include pens, desk sets, and plastic bags and cases.

Signs, display racks, or other promotional material to be used on the business premises of the recipient.

Figure B. When Are Transportation Expenses Deductible?

Most employees and self-employed persons can use this chart. (Don’t use this chart if your home is your principal place of business. See Office in the home , later.)

Figure B. When Are Local Transportation Expenses Deductible?TAs for Figure B are: Reg 1.162-1(a); RR 55–109; RR 94–47

Summary: This illustration depicts the rules used to determine if transportation expenses are deductible.

The image then lists definitions for words used in the graphic:

Any item that might be considered either a gift or entertainment will generally be considered entertainment. However, if you give a customer packaged food or beverages you intend the customer to use at a later date, treat it as a gift.

4. Transportation

This chapter discusses expenses you can deduct for business transportation when you aren’t traveling away from home , as defined in chapter 1. These expenses include the cost of transportation by air, rail, bus, taxi, etc., and the cost of driving and maintaining your car.

Transportation expenses include the ordinary and necessary costs of all of the following.

Getting from one workplace to another in the course of your business or profession when you are traveling within the city or general area that is your tax home. Tax home is defined in chapter 1.

Visiting clients or customers.

Going to a business meeting away from your regular workplace.

Getting from your home to a temporary workplace when you have one or more regular places of work. These temporary workplaces can be either within the area of your tax home or outside that area.

Daily transportation expenses you incur while traveling from home to one or more regular places of business are generally nondeductible commuting expenses. However, there may be exceptions to this general rule. You can deduct daily transportation expenses incurred going between your residence and a temporary work station outside the metropolitan area where you live. Also, daily transportation expenses can be deducted if (1) you have one or more regular work locations away from your residence; or (2) your residence is your principal place of business and you incur expenses going between the residence and another work location in the same trade or business, regardless of whether the work is temporary or permanent and regardless of the distance.

Illustration of transportation expenses.

Figure B above illustrates the rules that apply for deducting transportation expenses when you have a regular or main job away from your home. You may want to refer to it when deciding whether you can deduct your transportation expenses.

If you have one or more regular work locations away from your home and you commute to a temporary work location in the same trade or business, you can deduct the expenses of the daily round-trip transportation between your home and the temporary location, regardless of distance.

If your employment at a work location is realistically expected to last (and does in fact last) for 1 year or less, the employment is temporary unless there are facts and circumstances that would indicate otherwise.

If your employment at a work location is realistically expected to last for more than 1 year or if there is no realistic expectation that the employment will last for 1 year or less, the employment isn’t temporary, regardless of whether it actually lasts for more than 1 year.

If employment at a work location initially is realistically expected to last for 1 year or less, but at some later date the employment is realistically expected to last more than 1 year, that employment will be treated as temporary (unless there are facts and circumstances that would indicate otherwise) until your expectation changes. It won’t be treated as temporary after the date you determine it will last more than 1 year.

If the temporary work location is beyond the general area of your regular place of work and you stay overnight, you are traveling away from home. You may have deductible travel expenses, as discussed in chapter 1 .

If you have no regular place of work but ordinarily work in the metropolitan area where you live, you can deduct daily transportation costs between home and a temporary work site outside that metropolitan area.

Generally, a metropolitan area includes the area within the city limits and the suburbs that are considered part of that metropolitan area.

You can’t deduct daily transportation costs between your home and temporary work sites within your metropolitan area. These are nondeductible commuting expenses.

If you work at two places in 1 day, whether or not for the same employer, you can deduct the expense of getting from one workplace to the other. However, if for some personal reason you don’t go directly from one location to the other, you can’t deduct more than the amount it would have cost you to go directly from the first location to the second.

Transportation expenses you have in going between home and a part-time job on a day off from your main job are commuting expenses. You can’t deduct them.

A meeting of an Armed Forces reserve unit is a second place of business if the meeting is held on a day on which you work at your regular job. You can deduct the expense of getting from one workplace to the other as just discussed under Two places of work .

You usually can’t deduct the expense if the reserve meeting is held on a day on which you don’t work at your regular job. In this case, your transportation is generally a nondeductible commuting expense. However, you can deduct your transportation expenses if the location of the meeting is temporary and you have one or more regular places of work.

If you ordinarily work in a particular metropolitan area but not at any specific location and the reserve meeting is held at a temporary location outside that metropolitan area, you can deduct your transportation expenses.

If you travel away from home overnight to attend a guard or reserve meeting, you can deduct your travel expenses. These expenses are discussed in chapter 1 .

If you travel more than 100 miles away from home in connection with your performance of services as a member of the reserves, you may be able to deduct some of your reserve-related travel costs as an adjustment to gross income rather than as an itemized deduction. For more information, see Armed Forces Reservists Traveling More Than 100 Miles From Home under Special Rules in chapter 6.

You can’t deduct the costs of taking a bus, trolley, subway, or taxi, or of driving a car between your home and your main or regular place of work. These costs are personal commuting expenses. You can’t deduct commuting expenses no matter how far your home is from your regular place of work. You can’t deduct commuting expenses even if you work during the commuting trip.

You sometimes use your cell phone to make business calls while commuting to and from work. Sometimes business associates ride with you to and from work, and you have a business discussion in the car. These activities don’t change the trip from personal to business. You can’t deduct your commuting expenses.

Fees you pay to park your car at your place of business are nondeductible commuting expenses. You can, however, deduct business-related parking fees when visiting a customer or client.

Putting display material that advertises your business on your car doesn’t change the use of your car from personal use to business use. If you use this car for commuting or other personal uses, you still can’t deduct your expenses for those uses.

You can’t deduct the cost of using your car in a nonprofit car pool. Don’t include payments you receive from the passengers in your income. These payments are considered reimbursements of your expenses. However, if you operate a car pool for a profit, you must include payments from passengers in your income. You can then deduct your car expenses (using the rules in this publication).

Hauling tools or instruments in your car while commuting to and from work doesn’t make your car expenses deductible. However, you can deduct any additional costs you have for hauling tools or instruments (such as for renting a trailer you tow with your car).

If you get your work assignments at a union hall and then go to your place of work, the costs of getting from the union hall to your place of work are nondeductible commuting expenses. Although you need the union to get your work assignments, you are employed where you work, not where the union hall is located.

If you have an office in your home that qualifies as a principal place of business, you can deduct your daily transportation costs between your home and another work location in the same trade or business. (See Pub. 587, Business Use of Your Home, for information on determining if your home office qualifies as a principal place of business.)

The following examples show when you can deduct transportation expenses based on the location of your work and your home.

You regularly work in an office in the city where you live. Your employer sends you to a 1-week training session at a different office in the same city. You travel directly from your home to the training location and return each day. You can deduct the cost of your daily round-trip transportation between your home and the training location.

Your principal place of business is in your home. You can deduct the cost of round-trip transportation between your qualifying home office and your client's or customer's place of business.

You have no regular office, and you don’t have an office in your home. In this case, the location of your first business contact inside the metropolitan area is considered your office. Transportation expenses between your home and this first contact are nondeductible commuting expenses. Transportation expenses between your last business contact and your home are also nondeductible commuting expenses. While you can’t deduct the costs of these trips, you can deduct the costs of going from one client or customer to another.

Car Expenses

If you use your car for business purposes, you may be able to deduct car expenses. You can generally use one of the two following methods to figure your deductible expenses.

Actual car expenses.

The cost of using your car as an employee, whether measured using actual expenses or the standard mileage rate, will no longer be allowed to be claimed as an unreimbursed employee travel expense as a miscellaneous itemized deduction due to the suspension of miscellaneous itemized deductions that are subject to the 2% floor under section 67(a). The suspension applies to tax years beginning after December 2017 and before January 2026. Deductions for expenses that are deductible in determining adjusted gross income are not suspended. For example, Armed Forces reservists, qualified performing artists, and fee-basis state or local government officials are allowed to deduct unreimbursed employee travel expenses as an adjustment to total income on Schedule 1 (Form 1040), line 12.

If you use actual expenses to figure your deduction for a car you lease, there are rules that affect the amount of your lease payments you can deduct. See Leasing a Car , later.

In this publication, “car” includes a van, pickup, or panel truck. For the definition of “car” for depreciation purposes, see Car defined under Actual Car Expenses , later.

Standard Mileage Rate

For 2023, the standard mileage rate for the cost of operating your car for business use is 65.5 cents ($0.655) per mile.

You can generally use the standard mileage rate whether or not you are reimbursed and whether or not any reimbursement is more or less than the amount figured using the standard mileage rate. See chapter 6 for more information on reimbursements .

If you want to use the standard mileage rate for a car you own, you must choose to use it in the first year the car is available for use in your business. Then, in later years, you can choose to use either the standard mileage rate or actual expenses.

If you want to use the standard mileage rate for a car you lease, you must use it for the entire lease period. For leases that began on or before December 31, 1997, the standard mileage rate must be used for the entire portion of the lease period (including renewals) that is after 1997.

You must make the choice to use the standard mileage rate by the due date (including extensions) of your return. You can’t revoke the choice. However, in later years, you can switch from the standard mileage rate to the actual expenses method. If you change to the actual expenses method in a later year, but before your car is fully depreciated, you have to estimate the remaining useful life of the car and use straight line depreciation for the car’s remaining estimated useful life, subject to depreciation limits (discussed later).

For more information about depreciation included in the standard mileage rate, see Exception under Methods of depreciation , later.

You can’t use the standard mileage rate if you:

Use five or more cars at the same time (such as in fleet operations);

Claimed a depreciation deduction for the car using any method other than straight line for the car’s estimated useful life;

Used the Modified Accelerated Cost Recovery System (MACRS) (as discussed later under Depreciation Deduction );

Claimed a section 179 deduction (discussed later) on the car;

Claimed the special depreciation allowance on the car; or

Claimed actual car expenses after 1997 for a car you leased.

You can elect to use the standard mileage rate if you used a car for hire (such as a taxi) unless the standard mileage rate is otherwise not allowed, as discussed above.

If you own or lease five or more cars that are used for business at the same time, you can’t use the standard mileage rate for the business use of any car. However, you may be able to deduct your actual expenses for operating each of the cars in your business. See Actual Car Expenses , later, for information on how to figure your deduction.

You aren’t using five or more cars for business at the same time if you alternate using (use at different times) the cars for business.

The following examples illustrate the rules for when you can and can’t use the standard mileage rate for five or more cars.

A salesperson owns three cars and two vans that they alternate using for calling on their customers. The salesperson can use the standard mileage rate for the business mileage of the three cars and the two vans because they don’t use them at the same time.

You and your employees use your four pickup trucks in your landscaping business. During the year, you traded in two of your old trucks for two newer ones. You can use the standard mileage rate for the business mileage of all six of the trucks you owned during the year.

You own a repair shop and an insurance business. You and your employees use your two pickup trucks and van for the repair shop. You alternate using your two cars for the insurance business. No one else uses the cars for business purposes. You can use the standard mileage rate for the business use of the pickup trucks, the van, and the cars because you never have more than four vehicles used for business at the same time.

You own a car and four vans that are used in your housecleaning business. Your employees use the vans, and you use the car to travel to various customers. You can’t use the standard mileage rate for the car or the vans. This is because all five vehicles are used in your business at the same time. You must use actual expenses for all vehicles.

If you are an employee, you can’t deduct any interest paid on a car loan. This applies even if you use the car 100% for business as an employee.

However, if you are self-employed and use your car in your business, you can deduct that part of the interest expense that represents your business use of the car. For example, if you use your car 60% for business, you can deduct 60% of the interest on Schedule C (Form 1040). You can’t deduct the part of the interest expense that represents your personal use of the car.

If you itemize your deductions on Schedule A (Form 1040), you can deduct on line 5c state and local personal property taxes on motor vehicles. You can take this deduction even if you use the standard mileage rate or if you don’t use the car for business.

If you are self-employed and use your car in your business, you can deduct the business part of state and local personal property taxes on motor vehicles on Schedule C (Form 1040), or Schedule F (Form 1040). If you itemize your deductions, you can include the remainder of your state and local personal property taxes on the car on Schedule A (Form 1040).

In addition to using the standard mileage rate, you can deduct any business-related parking fees and tolls. (Parking fees you pay to park your car at your place of work are nondeductible commuting expenses.)

If you sell, trade in, or otherwise dispose of your car, you may have a gain or loss on the transaction or an adjustment to the basis of your new car. See Disposition of a Car , later.

Actual Car Expenses

If you don’t use the standard mileage rate, you may be able to deduct your actual car expenses.

Actual car expenses include:

If you have fully depreciated a car that you still use in your business, you can continue to claim your other actual car expenses. Continue to keep records, as explained later in chapter 5 .

If you use your car for both business and personal purposes, you must divide your expenses between business and personal use. You can divide your expense based on the miles driven for each purpose.

You are a contractor and drive your car 20,000 miles during the year: 12,000 miles for business use and 8,000 miles for personal use. You can claim only 60% (12,000 ÷ 20,000) of the cost of operating your car as a business expense.

If you use a vehicle provided by your employer for business purposes, you can deduct your actual unreimbursed car expenses. You can’t use the standard mileage rate. See Vehicle Provided by Your Employer in chapter 6.

If you are an employee, you can’t deduct any interest paid on a car loan. This interest is treated as personal interest and isn’t deductible. If you are self-employed and use your car in that business, see Interest , earlier, under Standard Mileage Rate.

If you are an employee, you can deduct personal property taxes paid on your car if you itemize deductions. Enter the amount paid on Schedule A (Form 1040), line 5c.

Generally, sales taxes on your car are part of your car's basis and are recovered through depreciation, discussed later.

You can’t deduct fines you pay or collateral you forfeit for traffic violations.

If your car is damaged, destroyed, or stolen, you may be able to deduct part of the loss not covered by insurance. See Pub. 547, Casualties, Disasters, and Thefts, for information on deducting a loss on your car.

Generally, the cost of a car, plus sales tax and improvements, is a capital expense. Because the benefits last longer than 1 year, you generally can’t deduct a capital expense. However, you can recover this cost through the section 179 deduction (the deduction allowed by section 179 of the Internal Revenue Code), special depreciation allowance, and depreciation deductions. Depreciation allows you to recover the cost over more than 1 year by deducting part of it each year. The section 179 deduction , special depreciation allowance , and depreciation deductions are discussed later.

Generally, there are limits on these deductions. Special rules apply if you use your car 50% or less in your work or business.

You can claim a section 179 deduction and use a depreciation method other than straight line only if you don’t use the standard mileage rate to figure your business-related car expenses in the year you first place a car in service.

If, in the year you first place a car in service, you claim either a section 179 deduction or use a depreciation method other than straight line for its estimated useful life, you can’t use the standard mileage rate on that car in any future year.

For depreciation purposes, a car is any four-wheeled vehicle (including a truck or van) made primarily for use on public streets, roads, and highways. Its unloaded gross vehicle weight (for trucks and vans, gross vehicle weight) must not be more than 6,000 pounds. A car includes any part, component, or other item physically attached to it or usually included in the purchase price.

A car doesn’t include:

An ambulance, hearse, or combination ambulance-hearse used directly in a business;

A vehicle used directly in the business of transporting persons or property for pay or hire; or

A truck or van that is a qualified nonpersonal use vehicle.

These are vehicles that by their nature aren’t likely to be used more than a minimal amount for personal purposes. They include trucks and vans that have been specially modified so that they aren’t likely to be used more than a minimal amount for personal purposes, such as by installation of permanent shelving and painting the vehicle to display advertising or the company's name. Delivery trucks with seating only for the driver, or only for the driver plus a folding jump seat, are qualified nonpersonal use vehicles.

See Depreciation Deduction , later, for more information on how to depreciate your vehicle.

Section 179 Deduction

You can elect to recover all or part of the cost of a car that is qualifying section 179 property, up to a limit, by deducting it in the year you place the property in service. This is the section 179 deduction. If you elect the section 179 deduction, you must reduce your depreciable basis in the car by the amount of the section 179 deduction.

You can claim the section 179 deduction only in the year you place the car in service. For this purpose, a car is placed in service when it is ready and available for a specifically assigned use in a trade or business. Even if you aren’t using the property, it is in service when it is ready and available for its specifically assigned use.

A car first used for personal purposes can’t qualify for the deduction in a later year when its use changes to business.

In 2022, you bought a new car and used it for personal purposes. In 2023, you began to use it for business. Changing its use to business use doesn’t qualify the cost of your car for a section 179 deduction in 2023. However, you can claim a depreciation deduction for the business use of the car starting in 2023. See Depreciation Deduction , later.

You must use the property more than 50% for business to claim any section 179 deduction. If you used the property more than 50% for business, multiply the cost of the property by the percentage of business use. The result is the cost of the property that can qualify for the section 179 deduction.

You purchased a new car in April 2023 for $24,500 and used it 60% for business. Based on your business usage, the total cost of your car that qualifies for the section 179 deduction is $14,700 ($24,500 cost × 60% (0.60) business use). But see Limit on total section 179, special depreciation allowance, and depreciation deduction , discussed later.

There are limits on:

The amount of the section 179 deduction;

The section 179 deduction for sport utility and certain other vehicles; and

The total amount of the section 179 deduction, special depreciation allowance, and depreciation deduction (discussed later ) you can claim for a qualified property.

For tax years beginning in 2023, the total amount you can elect to deduct under section 179 can’t be more than $1,160,000.

If the cost of your section 179 property placed in service in tax years beginning in 2023 is over $2,890,000, you must reduce the $1,160,000 dollar limit (but not below zero) by the amount of cost over $2,890,000. If the cost of your section 179 property placed in service during tax years beginning in 2023 is $4,050,000 or more, you can’t take a section 179 deduction.

The total amount you can deduct under section 179 each year after you apply the limits listed above cannot be more than the taxable income from the active conduct of any trade or business during the year.

If you are married and file a joint return, you and your spouse are treated as one taxpayer in determining any reduction to the dollar limit, regardless of which of you purchased the property or placed it in service.

If you and your spouse file separate returns, you are treated as one taxpayer for the dollar limit. You must allocate the dollar limit (after any reduction) between you.

For more information on the above section 179 deduction limits, see Pub. 946, How To Depreciate Property.

You cannot elect to deduct more than $28,900 of the cost of any heavy sport utility vehicle (SUV) and certain other vehicles placed in service during the tax years beginning in 2023. This rule applies to any four-wheeled vehicle primarily designed or used to carry passengers over public streets, roads, or highways that isn’t subject to any of the passenger automobile limits explained under Depreciation Limits , later, and that is rated at more than 6,000 pounds gross vehicle weight and not more than 14,000 pounds gross vehicle weight. However, the $28,900 limit doesn’t apply to any vehicle:

Designed to have a seating capacity of more than nine persons behind the driver's seat;

Equipped with a cargo area of at least 6 feet in interior length that is an open area or is designed for use as an open area but is enclosed by a cap and isn’t readily accessible directly from the passenger compartment; or

That has an integral enclosure, fully enclosing the driver compartment and load carrying device, doesn’t have seating rearward of the driver's seat, and has no body section protruding more than 30 inches ahead of the leading edge of the windshield.

The first-year limit on the depreciation deduction, special depreciation allowance, and section 179 deduction for vehicles acquired before September 28, 2017, and placed in service during 2023, is $12,200. The first-year limit on depreciation, special depreciation allowance, and section 179 deduction for vehicles acquired after September 27, 2017, and placed in service during 2023 increases to $20,200. If you elect not to claim a special depreciation allowance for a vehicle placed in service in 2023, the amount increases to $12,200. The limit is reduced if your business use of the vehicle is less than 100%. See Depreciation Limits , later, for more information.

In the earlier example under More than 50% business use requirement , you had a car with a cost (for purposes of the section 179 deduction) of $14,700. However, based on your business usage of the car, the total of your section 179 deduction, special depreciation allowance, and depreciation deductions is limited to $12,120 ($20,200 limit x 60% (0.60) business use) because the car was acquired after September 27, 2017, and placed in service during 2023.

For purposes of the section 179 deduction, the cost of the car doesn’t include any amount figured by reference to any other property held by you at any time. For example, if you buy a car as a replacement for a car that was stolen or that was destroyed in a casualty loss, and you use section 1033 to determine the basis in your replacement vehicle, your cost for purposes of the section 179 deduction doesn’t include your adjusted basis in the relinquished car. In that case, your cost includes only the cash you paid.

The amount of the section 179 deduction reduces your basis in your car. If you choose the section 179 deduction, you must subtract the amount of the deduction from the cost of your car. The resulting amount is the basis in your car you use to figure your depreciation deduction.

If you want to take the section 179 deduction, you must make the election in the tax year you place the car in service for business or work.

Employees use Form 2106, Employee Business Expenses, to make the election and report the section 179 deduction. All others use Form 4562, Depreciation and Amortization, to make an election.

File the appropriate form with either of the following.

Your original tax return filed for the year the property was placed in service (whether or not you file it timely).

An amended return filed within the time prescribed by law. An election made on an amended return must specify the item of section 179 property to which the election applies and the part of the cost of each such item to be taken into account. The amended return must also include any resulting adjustments to taxable income.

An election (or any specification made in the election) to take a section 179 deduction for 2023 can only be revoked with the Commissioner's approval.

To be eligible to claim the section 179 deduction, you must use your car more than 50% for business or work in the year you acquired it. If your business use of the car is 50% or less in a later tax year during the recovery period, you have to recapture (include in income) in that later year any excess depreciation. Any section 179 deduction claimed on the car is included in figuring the excess depreciation. For information on this calculation, see Excess depreciation , later in this chapter under Car Used 50% or Less for Business. For more information on recapture of a section 179 deduction, see Pub. 946.

If you dispose of a car on which you had claimed the section 179 deduction, the amount of that deduction is treated as a depreciation deduction for recapture purposes. You treat any gain on the disposition of the property as ordinary income up to the amount of the section 179 deduction and any allowable depreciation (unless you establish the amount actually allowed). For information on the disposition of a car, see Disposition of a Car , later. For more information on recapture of a section 179 deduction, see Pub. 946.

Special Depreciation Allowance

You may be able to claim the special depreciation allowance for your car, truck, or van if it is qualified property and was placed in service in 2023. The allowance for 2023 is an additional depreciation deduction for 100% of the car's depreciable basis (after any section 179 deduction, but before figuring your regular depreciation deduction under MACRS) if the vehicle was acquired after September 27, 2017, and placed in service during 2023. Further, while it applies to a new vehicle, it also applies to a used vehicle only if the vehicle meets the used property requirements. For more information on the used property requirements, see section 168(k)(2)(E)(ii). To qualify for the allowance, more than 50% of the use of the car must be in a qualified business use (as defined under Depreciation Deduction , later).

The first-year limit on the depreciation deduction, special depreciation allowance, and section 179 deduction for vehicles acquired before September 28, 2017, and placed in service during 2023, is $12,200. Your combined section 179 depreciation, special depreciation allowance, and regular MACRS depreciation deduction is limited to the maximum allowable depreciation deduction for vehicles acquired after September 27, 2017, and placed in service during 2023 is $20,200. If you elect not to claim a special depreciation allowance for a vehicle placed in service in 2023, the amount is $12,200. See Depreciation Limits , later in this chapter.

To be qualified property, the car (including the truck or van) must meet all of the following tests.

You acquired the car after September 27, 2017, but only if no written binding contract to acquire the car existed before September 28, 2017.

You acquired the car new or used.

You placed the car in service in your trade or business before January 1, 2027.

You used the car more than 50% in a qualified business use during the tax year.

You can elect not to claim the special depreciation allowance for your car, truck, or van that is qualified property. If you make this election, it applies to all 5-year property placed in service during the year.

To make this election, attach a statement to your timely filed return (including extensions) indicating the class of property (5-year for cars) for which you are making the election and that you are electing not to claim the special depreciation allowance for qualified property in that class of property.

Depreciation Deduction

If you use actual car expenses to figure your deduction for a car you own and use in your business, you can claim a depreciation deduction. This means you can deduct a certain amount each year as a recovery of your cost or other basis in your car.

You generally need to know the following things about the car you intend to depreciate.

Your basis in the car.

The date you place the car in service.

The method of depreciation and recovery period you will use.

Your basis in a car for figuring depreciation is generally its cost. This includes any amount you borrow or pay in cash, other property, or services.

Generally, you figure depreciation on your car, truck, or van using your unadjusted basis (see Unadjusted basis , later). However, in some situations, you will use your adjusted basis (your basis reduced by depreciation allowed or allowable in earlier years). For one of these situations, see Exception under Methods of depreciation , later.

If you change the use of a car from personal to business, your basis for depreciation is the lesser of the fair market value or your adjusted basis in the car on the date of conversion. Additional rules concerning basis are discussed later in this chapter under Unadjusted basis .

You generally place a car in service when it is available for use in your work or business, in an income-producing activity, or in a personal activity. Depreciation begins when the car is placed in service for use in your work or business or for the production of income.

For purposes of figuring depreciation, if you first start using the car only for personal use and later convert it to business use, you place the car in service on the date of conversion.

If you place a car in service and dispose of it in the same tax year, you can’t claim any depreciation deduction for that car.

Generally, you figure depreciation on cars using the Modified Accelerated Cost Recovery (MACRS) discussed later in this chapter.

If you used the standard mileage rate in the first year of business use and change to the actual expenses method in a later year, you can’t depreciate your car under the MACRS rules. You must use straight line depreciation over the estimated remaining useful life of the car. The amount you depreciate can’t be more than the depreciation limit that applies for that year. See Depreciation Limits , later.

To figure depreciation under the straight line method, you must reduce your basis in the car (but not below zero) by a set rate per mile for all miles for which you used the standard mileage rate. The rate per mile varies depending on the year(s) you used the standard mileage rate. For the rate(s) to use, see Depreciation adjustment when you used the standard mileage rate under Disposition of a Car , later.

This reduction of basis is in addition to those basis adjustments described later under Unadjusted basis . You must use your adjusted basis in your car to figure your depreciation deduction. For additional information on the straight line method of depreciation, see Pub. 946.

Generally, you must use your car more than 50% for qualified business use (defined next) during the year to use MACRS. You must meet this more-than-50%-use test each year of the recovery period (6 years under MACRS) for your car.

If your business use is 50% or less, you must use the straight line method to depreciate your car. This is explained later under Car Used 50% or Less for Business .

A qualified business use is any use in your trade or business. It doesn’t include use for the production of income (investment use), or use provided under lease to, or as compensation to, a 5% owner or related person. However, you do combine your business and investment use to figure your depreciation deduction for the tax year.

Don’t treat any use of your car by another person as use in your trade or business unless that use meets one of the following conditions.

It is directly connected with your business.

It is properly reported by you as income to the other person (and, if you have to, you withhold tax on the income).

It results in a payment of fair market rent. This includes any payment to you for the use of your car.

If you used your car more than 50% in qualified business use in the year you placed it in service, but 50% or less in a later year (including the year of disposition), you have to change to the straight line method of depreciation. See Qualified business use 50% or less in a later year under Car Used 50% or Less for Business , later.

If you use your car for more than one purpose during the tax year, you must allocate the use to the various purposes. You do this on the basis of mileage. Figure the percentage of qualified business use by dividing the number of miles you drive your car for business purposes during the year by the total number of miles you drive the car during the year for any purpose.

If you change the use of a car from 100% personal use to business use during the tax year, you may not have mileage records for the time before the change to business use. In this case, you figure the percentage of business use for the year as follows.

Determine the percentage of business use for the period following the change. Do this by dividing business miles by total miles driven during that period.

Multiply the percentage in (1) by a fraction. The numerator (top number) is the number of months the car is used for business, and the denominator (bottom number) is 12.

You use a car only for personal purposes during the first 6 months of the year. During the last 6 months of the year, you drive the car a total of 15,000 miles of which 12,000 miles are for business. This gives you a business use percentage of 80% (12,000 ÷ 15,000) for that period. Your business use for the year is 40% (80% (0.80) × 6 / 12 ).

The amount you can claim for section 179, special depreciation allowance, and depreciation deductions may be limited. The maximum amount you can claim depends on the year in which you placed your car in service. You have to reduce the maximum amount if you did not use the car exclusively for business. See Depreciation Limits , later.

You use your unadjusted basis (often referred to as your basis or your basis for depreciation) to figure your depreciation using the MACRS depreciation chart, explained later under Modified Accelerated Cost Recovery System (MACRS) . Your unadjusted basis for figuring depreciation is your original basis increased or decreased by certain amounts.

To figure your unadjusted basis, begin with your car's original basis, which is generally its cost. Cost includes sales taxes (see Sales taxes , earlier), destination charges, and dealer preparation. Increase your basis by any substantial improvements you make to your car, such as adding air conditioning or a new engine. Decrease your basis by any section 179 deduction, special depreciation allowance, gas guzzler tax, and vehicle credits claimed. See Pub. 551, Basis of Assets, for further details.

If you acquired the car by gift or inheritance, see Pub. 551, Basis of Assets, for information on your basis in the car.

A major improvement to a car is treated as a new item of 5-year recovery property. It is treated as placed in service in the year the improvement is made. It doesn’t matter how old the car is when the improvement is added. Follow the same steps for depreciating the improvement as you would for depreciating the original cost of the car. However, you must treat the improvement and the car as a whole when applying the limits on the depreciation deductions. Your car's depreciation deduction for the year (plus any section 179 deduction, special depreciation allowance, and depreciation on any improvements) can’t be more than the depreciation limit that applies for that year. See Depreciation Limits , later.

If you traded one car (the “old car”) for another car (the “new car”) in 2023, you must treat the transaction as a disposition of the old car and the purchase of the new car. You must treat the old car as disposed of at the time of the trade-in. The depreciable basis of the new car is the adjusted basis of the old car (figured as if 100% of the car’s use had been for business purposes) plus any additional amount you paid for the new car. You then figure your depreciation deduction for the new car beginning with the date you placed it in service. You must also complete Form 2106, Part II, Section D. This method is explained later, beginning at Effect of trade-in on basis .

The discussion that follows applies to trade-ins of cars in 2023, where the election was made to treat the transaction as a disposition of the old car and the purchase of the new car. For information on how to figure depreciation for cars involved in a like-kind exchange (trade-in) in 2023, for which the election wasn’t made, see Pub. 946 and Regulations section 1.168(i)-6(d)(3).

Like‐kind exchanges completed after December 31, 2017, are generally limited to exchanges of real property not held primarily for sale. Regulations section 1.168(i)-6 doesn't reflect this change in law.

If you trade in a car you used only in your business for another car that will be used only in your business, your original basis in the new car is your adjusted basis in the old car, plus any additional amount you pay for the new car.

You trade in a car that has an adjusted basis of $5,000 for a new car. In addition, you pay cash of $20,000 for the new car. Your original basis of the new car is $25,000 (your $5,000 adjusted basis in the old car plus the $20,000 cash paid). Your unadjusted basis is $25,000 unless you claim the section 179 deduction, special depreciation allowance, or have other increases or decreases to your original basis, discussed under Unadjusted basis , earlier.

If you trade in a car you used partly in your business for a new car you will use in your business, you must make a “trade-in” adjustment for the personal use of the old car. This adjustment has the effect of reducing your basis in your old car, but not below zero, for purposes of figuring your depreciation deduction for the new car. (This adjustment isn’t used, however, when you determine the gain or loss on the later disposition of the new car. See Pub. 544, Sales and Other Dispositions of Assets, for information on how to report the disposition of your car.)

To figure the unadjusted basis of your new car for depreciation, first add to your adjusted basis in the old car any additional amount you pay for the new car. Then subtract from that total the excess, if any, of:

The total of the amounts that would have been allowable as depreciation during the tax years before the trade if 100% of the use of the car had been business and investment use, over

The total of the amounts actually allowed as depreciation during those years.

MACRS is the name given to the tax rules for getting back (recovering) through depreciation deductions the cost of property used in a trade or business or to produce income.

The maximum amount you can deduct is limited, depending on the year you placed your car in service. See Depreciation Limits , later.

Under MACRS, cars are classified as 5-year property. You actually depreciate the cost of a car, truck, or van over a period of 6 calendar years. This is because your car is generally treated as placed in service in the middle of the year, and you claim depreciation for one-half of both the first year and the sixth year.

For more information on the qualifications for this shorter recovery period and the percentages to use in figuring the depreciation deduction, see chapter 4 of Pub. 946.

You can use one of the following methods to depreciate your car.

The 200% declining balance method (200% DB) over a 5-year recovery period that switches to the straight line method when that method provides an equal or greater deduction.

The 150% declining balance method (150% DB) over a 5-year recovery period that switches to the straight line method when that method provides an equal or greater deduction.

The straight line method (SL) over a 5-year recovery period.

Before choosing a method, you may wish to consider the following facts.

Using the straight line method provides equal yearly deductions throughout the recovery period.

Using the declining balance methods provides greater deductions during the earlier recovery years with the deductions generally getting smaller each year.

A 2023 MACRS Depreciation Chart and instructions are included in this chapter as Table 4-1 . Using this table will make it easy for you to figure the 2023 depreciation deduction for your car. A similar chart appears in the Instructions for Form 2106.

You must use the Depreciation Tables in Pub. 946 rather than the 2023 MACRS Depreciation Chart in this publication if any one of the following three conditions applies to you.

You file your return on a fiscal year basis.

You file your return for a short tax year (less than 12 months).

During the year, all of the following conditions apply.

You placed some property in service from January through September.

You placed some property in service from October through December.

Your basis in the property you placed in service from October through December (excluding nonresidential real property, residential rental property, and property placed in service and disposed of in the same year) was more than 40% of your total bases in all property you placed in service during the year.

If you use the percentages from the chart, you generally must continue to use them for the entire recovery period of your car. However, you can’t continue to use the chart if your basis in your car is adjusted because of a casualty. In that case, for the year of the adjustment and the remaining recovery period, figure the depreciation without the chart using your adjusted basis in the car at the end of the year of the adjustment and over the remaining recovery period. See Figuring the Deduction Without Using the Tables in chapter 4 of Pub. 946.

If you dispose of the car before the last year of the recovery period, you are generally allowed a half-year of depreciation in the year of disposition. This rule applies unless the mid-quarter convention applies to the vehicle being disposed of. See Depreciation deduction for the year of disposition under Disposition of a Car , later, for information on how to figure the depreciation allowed in the year of disposition.

To figure your depreciation deduction for 2023, find the percentage in the column of Table 4-1 based on the date that you first placed the car in service and the depreciation method that you are using. Multiply the unadjusted basis of your car (defined earlier) by that percentage to determine the amount of your depreciation deduction. If you prefer to figure your depreciation deduction without the help of the chart, see Pub. 946.

You bought a used truck in February 2022 to use exclusively in your landscape business. You paid $9,200 for the truck with no trade-in. You didn’t claim any section 179 deduction, the truck didn’t qualify for the special depreciation allowance, and you chose to use the 200% DB method to get the largest depreciation deduction in the early years.

You used the MACRS Depreciation Chart in 2022 to find your percentage. The unadjusted basis of the truck equals its cost because you used it exclusively for business. You multiplied the unadjusted basis of the truck, $9,200, by the percentage that applied, 20%, to figure your 2022 depreciation deduction of $1,840.

In 2023, you used the truck for personal purposes when you repaired your parent’s cabin. Your records show that the business use of the truck was 90% in 2023. You used Table 4-1 to find your percentage. Reading down the first column for the date placed in service and across to the 200% DB column, you locate your percentage, 32%. You multiply the unadjusted basis of the truck, $8,280 ($9,200 cost × 90% (0.90) business use), by 32% (0.32) to figure your 2023 depreciation deduction of $2,650.

Depreciation Limits

There are limits on the amount you can deduct for depreciation of your car, truck, or van. The section 179 deduction and special depreciation allowance are treated as depreciation for purposes of the limits. The maximum amount you can deduct each year depends on the date you acquired the passenger automobile and the year you place the passenger automobile in service. These limits are shown in the following tables for 2023.

Maximum Depreciation Deduction for Passenger Automobiles (Including Trucks and Vans) Acquired Before September 28, 2017, and Placed in Service During 2018–2023

Maximum depreciation deduction for passenger automobiles (including trucks and vans) acquired after september 27, 2017, and placed in service during 2018 or later.

The maximum amount you can deduct each year depends on the year you place the car in service. These limits are shown in the following tables for prior years.

Maximum Depreciation Deduction for Cars Placed in Service Prior to 2018

For tax years prior to 2018, the maximum depreciation deductions for trucks and vans are generally higher than those for cars. A truck or van is a passenger automobile that is classified by the manufacturer as a truck or van and rated at 6,000 pounds gross vehicle weight or less.

Maximum Depreciation Deduction for Trucks and Vans Placed in Service Prior to 2018

The depreciation limits aren’t reduced if you use a car for less than a full year. This means that you don’t reduce the limit when you either place a car in service or dispose of a car during the year. However, the depreciation limits are reduced if you don’t use the car exclusively for business and investment purposes. See Reduction for personal use next.

The depreciation limits are reduced based on your percentage of personal use. If you use a car less than 100% in your business or work, you must determine the depreciation deduction limit by multiplying the limit amount by the percentage of business and investment use during the tax year.

The section 179 deduction is treated as a depreciation deduction. If you acquired a passenger automobile (including trucks and vans) after September 27, 2017, and placed it in service in 2023, use it only for business, and choose the section 179 deduction, the special depreciation allowance and depreciation deduction for that vehicle for 2023 is limited to $20,200.

On September 4, 2023, you bought and placed in service a used car for $15,000. You used it 80% for your business, and you choose to take a section 179 deduction for the car. The car isn’t qualified property for purposes of the special depreciation allowance.

Before applying the limit, you figure your maximum section 179 deduction to be $12,000. This is the cost of your qualifying property (up to the maximum $1,160,000 amount) multiplied by your business use ($15,000 × 80% (0.80)).

You then figure that your section 179 deduction for 2023 is limited to $9,760 (80% of $12,200). You then figure your unadjusted basis of $2,440 (($15,000 × 80% (0.80)) − $9,760) for determining your depreciation deduction. You have reached your maximum depreciation deduction for 2023. For 2024, you will use your unadjusted basis of $2,440 to figure your depreciation deduction.

If the depreciation deductions for your car are reduced under the passenger automobile limits (discussed earlier), you will have unrecovered basis in your car at the end of the recovery period. If you continue to use your car for business, you can deduct that unrecovered basis (subject to depreciation limits) after the recovery period ends.

This is your cost or other basis in the car reduced by any clean-fuel vehicle deduction (for vehicles placed in service before January 1, 2006), alternative motor vehicle credit, electric vehicle credit, gas guzzler tax, and depreciation (including any special depreciation allowance , discussed earlier, unless you elect not to claim it) and section 179 deductions that would have been allowable if you had used the car 100% for business and investment use.

For 5-year property, your recovery period is 6 calendar years. A part year's depreciation is allowed in the first calendar year, a full year's depreciation is allowed in each of the next 4 calendar years, and a part year's depreciation is allowed in the 6th calendar year.

Under MACRS, your recovery period is the same whether you use declining balance or straight line depreciation. You determine your unrecovered basis in the 7th year after you placed the car in service.

If you continue to use your car for business after the recovery period, you can claim a depreciation deduction in each succeeding tax year until you recover your basis in the car. The maximum amount you can deduct each year is determined by the date you placed the car in service and your business-use percentage. For example, no deduction is allowed for a year you use your car 100% for personal purposes.

In April 2017, you bought and placed in service a car you used exclusively in your business. The car cost $31,500. You didn’t claim a section 179 deduction or the special depreciation allowance for the car. You continued to use the car 100% in your business throughout the recovery period (2017 through 2022). For those years, you used the MACRS Depreciation Chart (200% DB method), the Maximum Depreciation Deduction for Cars Placed in Service Prior to 2018 table and Maximum Depreciation Deduction for Passenger Automobiles (Including Trucks and Vans) Acquired Before September 28, 2017, and Placed in Service During 2018–2023 table, earlier, for the applicable tax year to figure your depreciation deductions during the recovery period. Your depreciation deductions were subject to the depreciation limits, so you will have unrecovered basis at the end of the recovery period as shown in the following table.

At the end of 2022, you had an unrecovered basis in the car of $14,626 ($31,500 – $16,874). If you continued to use the car 100% for business in 2023 and later years, you can claim a depreciation deduction equal to the lesser of $1,875 or your remaining unrecovered basis.

If your business use of the car was less than 100% during any year, your depreciation deduction would be less than the maximum amount allowable for that year. However, in determining your unrecovered basis in the car, you would still reduce your original basis by the maximum amount allowable as if the business use had been 100%. For example, if you had used your car 60% for business instead of 100%, your allowable depreciation deductions would have been $10,124 ($16,874 × 60% (0.60)), but you still would have to reduce your basis by $16,874 to determine your unrecovered basis.

Table 4-1. 2023 MACRS Depreciation Chart (Use To Figure Depreciation for 2023)

Car used 50% or less for business.

If you use your car 50% or less for qualified business use (defined earlier under Depreciation Deduction ) either in the year the car is placed in service or in a later year, special rules apply. The rules that apply in these two situations are explained in the following paragraphs. (For this purpose, “car” was defined earlier under Actual Car Expenses and includes certain trucks and vans.)

If you use your car 50% or less for qualified business use, the following rules apply.

You can’t take the section 179 deduction.

You can’t take the special depreciation allowance.

You must figure depreciation using the straight line method over a 5-year recovery period. You must continue to use the straight line method even if your percentage of business use increases to more than 50% in a later year.

Instead of making the computation yourself, you can use column (c) of Table 4-1 to find the percentage to use.

In May 2023, you bought and placed in service a car for $17,500. You used it 40% for your consulting business. Because you didn’t use the car more than 50% for business, you can’t take any section 179 deduction or special depreciation allowance, and you must use the straight line method over a 5-year recovery period to recover the cost of your car.

You deduct $700 in 2023. This is the lesser of:

$700 (($17,500 cost × 40% (0.40) business use) × 10% (0.10) recovery percentage (from column (c) of Table 4-1 )), or

$4,880 ($12,200 maximum limit × 40% (0.40) business use).

If you use your car more than 50% in qualified business use in the tax year it is placed in service but the business use drops to 50% or less in a later year, you can no longer use an accelerated depreciation method for that car.

For the year the business use drops to 50% or less and all later years in the recovery period, you must use the straight line depreciation method over a 5-year recovery period. In addition, for the year your business use drops to 50% or less, you must recapture (include in your gross income) any excess depreciation (discussed later). You also increase the adjusted basis of your car by the same amount.

In June 2020, you purchased a car for exclusive use in your business. You met the more-than-50%-use test for the first 3 years of the recovery period (2020 through 2022) but failed to meet it in the fourth year (2023). You determine your depreciation for 2023 using 20% (from column (c) of Table 4-1 ). You will also have to determine and include in your gross income any excess depreciation, discussed next.

You must include any excess depreciation in your gross income and add it to your car's adjusted basis for the first tax year in which you don’t use the car more than 50% in qualified business use. Use Form 4797, Sales of Business Property, to figure and report the excess depreciation in your gross income.

Excess depreciation is:

The amount of the depreciation deductions allowable for the car (including any section 179 deduction claimed and any special depreciation allowance claimed) for tax years in which you used the car more than 50% in qualified business use, minus

The amount of the depreciation deductions that would have been allowable for those years if you hadn’t used the car more than 50% in qualified business use for the year you placed it in service. This means the amount of depreciation figured using the straight line method.

In September 2019, you bought a car for $20,500 and placed it in service. You didn’t claim the section 179 deduction or the special depreciation allowance. You used the car exclusively in qualified business use for 2019, 2020, 2021, and 2022. For those years, you used the appropriate MACRS Depreciation Chart to figure depreciation deductions totaling $13,185 ($3,160 for 2019, $5,100 for 2020, $3,050 for 2021, and $1,875 for 2022) under the 200% DB method.

During 2023, you used the car 30% for business and 70% for personal purposes. Since you didn’t meet the more-than-50%-use test, you must switch from the 200% DB depreciation method to the straight line depreciation method for 2023, and include in gross income for 2023 your excess depreciation determined as follows.

In 2023, using Form 4797, you figure and report the $2,110 excess depreciation you must include in your gross income. Your adjusted basis in the car is also increased by $2,110. Your 2023 depreciation is $1,230 ($20,500 (unadjusted basis) × 30% (0.30) (business-use percentage) × 20% (0.20) (from column (c) of Table 4-1 on the line for Jan. 1–Sept. 30, 2019)). However, your depreciation deduction is limited to $563 ($1,875 x 30% (0.30) business use).

Leasing a Car

If you lease a car, truck, or van that you use in your business, you can use the standard mileage rate or actual expenses to figure your deductible expense. This section explains how to figure actual expenses for a leased car, truck, or van.

If you choose to use actual expenses, you can deduct the part of each lease payment that is for the use of the vehicle in your business. You can’t deduct any part of a lease payment that is for personal use of the vehicle, such as commuting.

You must spread any advance payments over the entire lease period. You can’t deduct any payments you make to buy a car, truck, or van even if the payments are called “lease payments.”

If you lease a car, truck, or van for 30 days or more, you may have to reduce your lease payment deduction by an “inclusion amount,” explained next.

Inclusion Amounts

If you lease a car, truck, or van that you use in your business for a lease term of 30 days or more, you may have to include an inclusion amount in your income for each tax year you lease the vehicle. To do this, you don’t add an amount to income. Instead, you reduce your deduction for your lease payment. (This reduction has an effect similar to the limit on the depreciation deduction you would have on the vehicle if you owned it.)

The inclusion amount is a percentage of part of the fair market value of the leased vehicle multiplied by the percentage of business and investment use of the vehicle for the tax year. It is prorated for the number of days of the lease term in the tax year.

The inclusion amount applies to each tax year that you lease the vehicle if the fair market value (defined next) when the lease began was more than the amounts shown in the following tables.

All vehicles are subject to a single inclusion amount threshold for passenger automobiles leased and put into service in 2023. You may have an inclusion amount for a passenger automobile if:

Passenger Automobiles (Including Trucks and Vans)

For years prior to 2018, see the inclusion tables below. You may have an inclusion amount for a passenger automobile if:

Cars (Except for Trucks and Vans)

Trucks and Vans

Fair market value is the price at which the property would change hands between a willing buyer and seller, neither having to buy or sell, and both having reasonable knowledge of all the necessary facts. Sales of similar property around the same date may be helpful in figuring the fair market value of the property.

Figure the fair market value on the first day of the lease term. If the capitalized cost of a car is specified in the lease agreement, use that amount as the fair market value.

Inclusion amounts for tax years 2018–2023 are listed in Appendices A-1 through A-6 for passenger vehicles (including trucks and vans). If the fair market value of the vehicle is $100,000 or less, use the appropriate appendix (depending on the year you first placed the vehicle in service) to determine the inclusion amount. If the fair market value is more than $100,000, see the revenue procedure(s) identified in the footnote of that year’s appendix for the inclusion amount.

For each tax year during which you lease the car for business, determine your inclusion amount by following these three steps.

Locate the appendix that applies to you. To find the inclusion amount, do the following.

Find the line that includes the fair market value of the car on the first day of the lease term.

Go across the line to the column for the tax year in which the car is used under the lease to find the dollar amount. For the last tax year of the lease, use the dollar amount for the preceding year.

Prorate the dollar amount from (1b) for the number of days of the lease term included in the tax year.

Multiply the prorated amount from (2) by the percentage of business and investment use for the tax year. This is your inclusion amount.

On January 17, 2023, you leased a car for 3 years and placed it in service for use in your business. The car had a fair market value of $62,500 on the first day of the lease term. You use the car 75% for business and 25% for personal purposes during each year of the lease. Assuming you continue to use the car 75% for business, you use Appendix A-6 to arrive at the following inclusion amounts for each year of the lease. For the last tax year of the lease, 2026, you use the amount for the preceding year.

2024 is a leap year and includes an extra calendar day, February 29, 2024.

For each year of the lease that you deduct lease payments, you must reduce your deduction by the inclusion amount figured for that year.

If you lease a car for business use and, in a later year, change it to personal use, follow the rules explained earlier under Figuring the inclusion amount . For the tax year in which you stop using the car for business, use the dollar amount for the previous tax year. Prorate the dollar amount for the number of days in the lease term that fall within the tax year.

On August 16, 2022, you leased a car with a fair market value of $64,500 for 3 years. You used the car exclusively in your data processing business. On November 6, 2023, you closed your business and went to work for a company where you aren’t required to use a car for business. Using Appendix A-5 , you figured your inclusion amount for 2022 and 2023 as shown in the following table and reduced your deductions for lease payments by those amounts.

If you lease a car for personal use and, in a later year, change it to business use, you must determine the car's fair market value on the date of conversion. Then figure the inclusion amount using the rules explained earlier under Figuring the inclusion amount . Use the fair market value on the date of conversion.

In March 2021, you leased a truck for 4 years for personal use. On June 1, 2023, you started working as a self-employed advertising consultant and started using the leased truck for business purposes. Your records show that your business use for June 1 through December 31 was 60%. To figure your inclusion amount for 2023, you obtained an appraisal from an independent car leasing company that showed the fair market value of your 2021 truck on June 1, 2023, was $62,650. Using Appendix A-6 , you figured your inclusion amount for 2023 as shown in the following table.

For information on reporting inclusion amounts, employees should see Car rentals under Completing Forms 2106 in chapter 6. Sole proprietors should see the Instructions for Schedule C (Form 1040), and farmers should see the Instructions for Schedule F (Form 1040).

Disposition of a Car

If you dispose of your car, you may have a taxable gain or a deductible loss. The portion of any gain that is due to depreciation (including any section 179 deduction, clean-fuel vehicle deduction (for vehicles placed in service before January 1, 2006), and special depreciation allowance) that you claimed on the car will be treated as ordinary income. However, you may not have to recognize a gain or loss if you dispose of the car because of a casualty or theft.

This section gives some general information about dispositions of cars. For information on how to report the disposition of your car, see Pub. 544.

Like‐kind exchanges completed after December 31, 2017, are generally limited to exchanges of real property not held primarily for sale.

For a casualty or theft, a gain results when you receive insurance or other reimbursement that is more than your adjusted basis in your car. If you then spend all of the proceeds to acquire replacement property (a new car or repairs to the old car) within a specified period of time, you don’t recognize any gain. Your basis in the replacement property is its cost minus any gain that isn’t recognized. See Pub. 547 for more information.

When you trade in an old car for a new one, the transaction is considered a like-kind exchange. Generally, no gain or loss is recognized. (For exceptions, see chapter 1 of Pub. 544.) In a trade-in situation, your basis in the new property is generally your adjusted basis in the old property plus any additional amount you pay. (See Unadjusted basis , earlier.)

If you used the standard mileage rate for the business use of your car, depreciation was included in that rate. The rate of depreciation that was allowed in the standard mileage rate is shown in the Rate of Depreciation Allowed in Standard Mileage Rate table, later. You must reduce your basis in your car (but not below zero) by the amount of this depreciation.

If your basis is reduced to zero (but not below zero) through the use of the standard mileage rate, and you continue to use your car for business, no adjustment (reduction) to the standard mileage rate is necessary. Use the full standard mileage rate (65.5 cents ($0.655) per mile from January 1–December 31 for 2023) for business miles driven.

Rate of Depreciation Allowed in Standard Mileage Rate

In 2018, you bought and placed in service a car for exclusive use in your business. The car cost $25,500. From 2018 through 2023, you used the standard mileage rate to figure your car expense deduction. You drove your car 14,100 miles in 2018, 16,300 miles in 2019, 15,600 miles in 2020, 16,700 miles in 2021, 15,100 miles in 2022, and 14,900 miles in 2023. The depreciation portion of your car expense deduction is figured as follows.

If you deduct actual car expenses and you dispose of your car before the end of the recovery period (years 2 through 5), you are allowed a reduced depreciation deduction in the year of disposition.

Use the depreciation tables in Pub. 946 to figure the reduced depreciation deduction for a car disposed of in 2023.

The depreciation amounts computed using the depreciation tables in Pub. 946 for years 2 through 5 that you own your car are for a full year’s depreciation. Years 1 and 6 apply the half-year or mid-quarter convention to the computation for you. If you dispose of the vehicle in years 2 through 5 and the half-year convention applies, then the full year’s depreciation amount must be divided by 2. If the mid-quarter convention applies, multiply the full year’s depreciation by the percentage from the following table for the quarter that you disposed of the car.

If the car is subject to the Depreciation Limits , discussed earlier, reduce (but do not increase) the computed depreciation to this amount. See Sale or Other Disposition Before the Recovery Period Ends in chapter 4 of Pub. 946 for more information.

5. Recordkeeping

If you deduct travel, gift, or transportation expenses, you must be able to prove (substantiate) certain elements of expense. This chapter discusses the records you need to keep to prove these expenses.

How To Prove Expenses

Table 5-1 is a summary of records you need to prove each expense discussed in this publication. You must be able to prove the elements listed across the top portion of the chart. You prove them by having the information and receipts (where needed) for the expenses listed in the first column.

You should keep adequate records to prove your expenses or have sufficient evidence that will support your own statement. You must generally prepare a written record for it to be considered adequate. This is because written evidence is more reliable than oral evidence alone. However, if you prepare a record on a computer, it is considered an adequate record.

What Are Adequate Records?

You should keep the proof you need in an account book, diary, log, statement of expense, trip sheets, or similar record. You should also keep documentary evidence that, together with your record, will support each element of an expense.

You must generally have documentary evidence such as receipts, canceled checks, or bills, to support your expenses.

Documentary evidence isn’t needed if any of the following conditions apply.

You have meals or lodging expenses while traveling away from home for which you account to your employer under an accountable plan, and you use a per diem allowance method that includes meals and/or lodging. ( Accountable plans and per diem allowances are discussed in chapter 6.)

Your expense, other than lodging, is less than $75.

You have a transportation expense for which a receipt isn’t readily available.

Documentary evidence will ordinarily be considered adequate if it shows the amount, date, place, and essential character of the expense.

For example, a hotel receipt is enough to support expenses for business travel if it has all of the following information.

The name and location of the hotel.

The dates you stayed there.

Separate amounts for charges such as lodging, meals, and telephone calls.

A restaurant receipt is enough to prove an expense for a business meal if it has all of the following information.

The name and location of the restaurant.

The number of people served.

The date and amount of the expense.

A canceled check, together with a bill from the payee, ordinarily establishes the cost. However, a canceled check by itself doesn’t prove a business expense without other evidence to show that it was for a business purpose.

You don‘t have to record information in your account book or other record that duplicates information shown on a receipt as long as your records and receipts complement each other in an orderly manner.

You don’t have to record amounts your employer pays directly for any ticket or other travel item. However, if you charge these items to your employer, through a credit card or otherwise, you must keep a record of the amounts you spend.

You should record the elements of an expense or of a business use at or near the time of the expense or use and support it with sufficient documentary evidence. A timely kept record has more value than a statement prepared later when there is generally a lack of accurate recall.

You don’t need to write down the elements of every expense on the day of the expense. If you maintain a log on a weekly basis that accounts for use during the week, the log is considered a timely kept record.

If you give your employer, client, or customer an expense account statement, it can also be considered a timely kept record. This is true if you copy it from your account book, diary, log, statement of expense, trip sheets, or similar record.

You must generally provide a written statement of the business purpose of an expense. However, the degree of proof varies according to the circumstances in each case. If the business purpose of an expense is clear from the surrounding circumstances, then you don’t need to give a written explanation.

If you are a sales representative who calls on customers on an established sales route, you don’t have to give a written explanation of the business purpose for traveling that route. You can satisfy the requirements by recording the length of the delivery route once, the date of each trip at or near the time of the trips, and the total miles you drove the car during the tax year. You could also establish the date of each trip with a receipt, record of delivery, or other documentary evidence.

You don’t need to put confidential information relating to an element of a deductible expense (such as the place, business purpose, or business relationship) in your account book, diary, or other record. However, you do have to record the information elsewhere at or near the time of the expense and have it available to fully prove that element of the expense.

What if I Have Incomplete Records?

If you don’t have complete records to prove an element of an expense, then you must prove the element with:

Your own written or oral statement containing specific information about the element, and

Other supporting evidence that is sufficient to establish the element.

If the element is the description of a gift, or the cost, time, place, or date of an expense, the supporting evidence must be either direct evidence or documentary evidence. Direct evidence can be written statements or the oral testimony of your guests or other witnesses setting forth detailed information about the element. Documentary evidence can be receipts, paid bills, or similar evidence.

If the element is either the business relationship of your guests or the business purpose of the amount spent, the supporting evidence can be circumstantial rather than direct. For example, the nature of your work, such as making deliveries, provides circumstantial evidence of the use of your car for business purposes. Invoices of deliveries establish when you used the car for business.

Table 5-1. How To Prove Certain Business Expenses

You can keep an adequate record for parts of a tax year and use that record to prove the amount of business or investment use for the entire year. You must demonstrate by other evidence that the periods for which an adequate record is kept are representative of the use throughout the tax year.

You use your car to visit the offices of clients, meet with suppliers and other subcontractors, and pick up and deliver items to clients. There is no other business use of the car, but you and your family use the car for personal purposes. You keep adequate records during the first week of each month that show that 75% of the use of the car is for business. Invoices and bills show that your business use continues at the same rate during the later weeks of each month. Your weekly records are representative of the use of the car each month and are sufficient evidence to support the percentage of business use for the year.

You can satisfy the substantiation requirements with other evidence if, because of the nature of the situation in which an expense is made, you can’t get a receipt. This applies if all the following are true.

You were unable to obtain evidence for an element of the expense or use that completely satisfies the requirements explained earlier under What Are Adequate Records .

You are unable to obtain evidence for an element that completely satisfies the two rules listed earlier under What if I Have Incomplete Records .

You have presented other evidence for the element that is the best proof possible under the circumstances.

If you can’t produce a receipt because of reasons beyond your control, you can prove a deduction by reconstructing your records or expenses. Reasons beyond your control include fire, flood, and other casualties.

Separating and Combining Expenses

This section explains when expenses must be kept separate and when expenses can be combined.

Each separate payment is generally considered a separate expense. For example, if you entertain a customer or client at dinner and then go to the theater, the dinner expense and the cost of the theater tickets are two separate expenses. You must record them separately in your records.

You can make one daily entry in your record for reasonable categories of expenses. Examples are taxi fares, telephone calls, or other incidental travel costs. Nonentertainment meals should be in a separate category. You can include tips for meal-related services with the costs of the meals.

Expenses of a similar nature occurring during the course of a single event are considered a single expense.

You can account for several uses of your car that can be considered part of a single use, such as a round trip or uninterrupted business use, with a single record. Minimal personal use, such as a stop for lunch on the way between two business stops, isn’t an interruption of business use.

You make deliveries at several different locations on a route that begins and ends at your employer's business premises and that includes a stop at the business premises between two deliveries. You can account for these using a single record of miles driven.

You don’t always have to record the name of each recipient of a gift. A general listing will be enough if it is evident that you aren’t trying to avoid the $25 annual limit on the amount you can deduct for gifts to any one person. For example, if you buy a large number of tickets to local high school basketball games and give one or two tickets to each of many customers, it is usually enough to record a general description of the recipients.

If you can prove the total cost of travel or entertainment but you can’t prove how much it costs for each person who participated in the event, you may have to allocate the total cost among you and your guests on a pro rata basis. To do so, you must establish the number of persons who participated in the event.

If your return is examined, you may have to provide additional information to the IRS. This information could be needed to clarify or to establish the accuracy or reliability of information contained in your records, statements, testimony, or documentary evidence before a deduction is allowed.

How Long To Keep Records and Receipts

You must keep records as long as they may be needed for the administration of any provision of the Internal Revenue Code. Generally, this means you must keep records that support your deduction (or an item of income) for 3 years from the date you file the income tax return on which the deduction is claimed. A return filed early is considered filed on the due date. For a more complete explanation of how long to keep records, see Pub. 583, Starting a Business and Keeping Records.

You must keep records of the business use of your car for each year of the recovery period. See More-than-50%-use test in chapter 4 under Depreciation Deduction.

Employees who give their records and documentation to their employers and are reimbursed for their expenses generally don’t have to keep copies of this information. However, you may have to prove your expenses if any of the following conditions apply.

You claim deductions for expenses that are more than reimbursements.

Your expenses are reimbursed under a nonaccountable plan.

Your employer doesn’t use adequate accounting procedures to verify expense accounts.

You are related to your employer as defined under Per Diem and Car Allowances in chapter 6.

Table 5-2 and Table 5-3 are examples of worksheets that can be used for tracking business expenses.

Table 5-2. Daily Business Mileage and Expense Log

Table 5-3. Weekly Traveling Expense Record

6. How To Report

This chapter explains where and how to report the expenses discussed in this publication. It discusses reimbursements and how to treat them under accountable and nonaccountable plans. It also explains rules for independent contractors and clients, fee-basis officials, certain performing artists, Armed Forces reservists, and certain disabled employees. The chapter ends with illustrations of how to report travel, gift, and car expenses on Forms 2106.

Where To Report

This section provides general information on where to report the expenses discussed in this publication.

You must report your income and expenses on Schedule C (Form 1040) if you are a sole proprietor, or on Schedule F (Form 1040) if you are a farmer. You don’t use Form 2106.

If you claim car or truck expenses, you must provide certain information on the use of your vehicle. You provide this information on Schedule C (Form 1040) or Form 4562.

If you file Schedule C (Form 1040):

Report your travel expenses, except meals, on line 24a;

Report your deductible non-entertainment-related meals (actual cost or standard meal allowance) on line 24b;

Report your gift expenses and transportation expenses, other than car expenses, on line 27a; and

Report your car expenses on line 9. Complete Part IV of the form unless you have to file Form 4562 for depreciation or amortization.

If you file Schedule F (Form 1040), do the following.

Report your car expenses on line 10. Attach Form 4562 and provide information on the use of your car in Part V of Form 4562.

Report all other business expenses discussed in this publication on line 32. You can only include 50% of your non-entertainment-related meals on that line.

If you are both self-employed and an employee, you must keep separate records for each business activity. Report your business expenses for self-employment on Schedule C (Form 1040), or Schedule F (Form 1040), as discussed earlier. Report your business expenses for your work as an employee on Form 2106, as discussed next.

If you are an employee, you must generally complete Form 2106 to deduct your travel and transportation expenses.

You are an employee deducting expenses attributable to your job.

You weren’t reimbursed by your employer for your expenses (amounts included in box 1 of your Form W-2 aren’t considered reimbursements).

If you claim car expenses, you use the standard mileage rate.

For more information on how to report your expenses on Form 2106, see Completing Form 2106 , later.

If you didn’t receive any reimbursements (or the reimbursements were all included in box 1 of your Form W-2), the only business expense you are claiming is for gifts, and the special rules discussed later don’t apply to you, don’t complete Form 2106.

If you received a Form W-2 and the “Statutory employee” box in box 13 was checked, report your income and expenses related to that income on Schedule C (Form 1040). Don’t complete Form 2106.

Statutory employees include full-time life insurance salespersons, certain agent or commission drivers, traveling salespersons, and certain homeworkers.

If your employer reimburses you for nondeductible personal expenses, such as for vacation trips, your employer must report the reimbursement as wage income in box 1 of your Form W-2. You can’t deduct personal expenses.

If you have travel or transportation expenses related to income-producing property, report your deductible expenses on the form appropriate for that activity.

For example, if you have rental real estate income and expenses, report your expenses on Schedule E (Form 1040), Supplemental Income and Loss. See Pub. 527, Residential Rental Property, for more information on the rental of real estate.

Vehicle Provided by Your Employer

If your employer provides you with a car, you may be able to deduct the actual expenses of operating that car for business purposes. The amount you can deduct depends on the amount that your employer included in your income and the business and personal miles you drove during the year. You can’t use the standard mileage rate.

Your employer can figure and report either the actual value of your personal use of the car or the value of the car as if you used it only for personal purposes (100% income inclusion). Your employer must separately state the amount if 100% of the annual lease value was included in your income. If you are unsure of the amount included on your Form W-2, ask your employer.

You may be able to deduct the value of the business use of an employer-provided car if your employer reported 100% of the value of the car in your income. On your 2023 Form W-2, the amount of the value will be included in box 1, Wages, tips, other compensation; and box 14, Other.

To claim your expenses, complete Form 2106, Part II, Sections A and C. Enter your actual expenses on line 23 of Section C and include the entire value of the employer-provided car on line 25. Complete the rest of the form.

If less than the full annual lease value of the car was included on your Form W-2, this means that your Form W-2 only includes the value of your personal use of the car. Don’t enter this value on your Form 2106 because it isn’t deductible.

If you paid any actual costs (that your employer didn’t provide or reimburse you for) to operate the car, you can deduct the business portion of those costs. Examples of costs that you may have are gas, oil, and repairs. Complete Form 2106, Part II, Sections A and C. Enter your actual costs on line 23 of Section C and leave line 25 blank. Complete the rest of the form.

Reimbursements

This section explains what to do when you receive an advance or are reimbursed for any of the employee business expenses discussed in this publication.

If you received an advance, allowance, or reimbursement for your expenses, how you report this amount and your expenses depends on whether your employer reimbursed you under an accountable plan or a nonaccountable plan.

This section explains the two types of plans, how per diem and car allowances simplify proving the amount of your expenses, and the tax treatment of your reimbursements and expenses. It also covers rules for independent contractors.

You aren’t reimbursed or given an allowance for your expenses if you are paid a salary or commission with the understanding that you will pay your own expenses. In this situation, you have no reimbursement or allowance arrangement, and you don’t have to read this section on reimbursements. Instead, see Completing Form 2106 , later, for information on completing your tax return.

A reimbursement or other expense allowance arrangement is a system or plan that an employer uses to pay, substantiate, and recover the expenses, advances, reimbursements, and amounts charged to the employer for employee business expenses. Arrangements include per diem and car allowances.

A per diem allowance is a fixed amount of daily reimbursement your employer gives you for your lodging and M&IE when you are away from home on business. (The term “incidental expenses” is defined in chapter 1 under Standard Meal Allowance. ) A car allowance is an amount your employer gives you for the business use of your car.

Your employer should tell you what method of reimbursement is used and what records you must provide.

If you are an employer and you reimburse employee business expenses, how you treat this reimbursement on your employee's Form W-2 depends in part on whether you have an accountable plan. Reimbursements treated as paid under an accountable plan, as explained next, aren’t reported as pay. Reimbursements treated as paid under nonaccountable plans , as explained later, are reported as pay. See Pub. 15 (Circular E), Employer's Tax Guide, for information on employee pay.

Accountable Plans

To be an accountable plan, your employer's reimbursement or allowance arrangement must include all of the following rules.

Your expenses must have a business connection—that is, you must have paid or incurred deductible expenses while performing services as an employee of your employer.

You must adequately account to your employer for these expenses within a reasonable period of time.

You must return any excess reimbursement or allowance within a reasonable period of time.

Adequate accounting and returning excess reimbursements are discussed later.

An excess reimbursement or allowance is any amount you are paid that is more than the business-related expenses that you adequately accounted for to your employer.

The definition of reasonable period of time depends on the facts and circumstances of your situation. However, regardless of the facts and circumstances of your situation, actions that take place within the times specified in the following list will be treated as taking place within a reasonable period of time.

You receive an advance within 30 days of the time you have an expense.

You adequately account for your expenses within 60 days after they were paid or incurred.

You return any excess reimbursement within 120 days after the expense was paid or incurred.

You are given a periodic statement (at least quarterly) that asks you to either return or adequately account for outstanding advances and you comply within 120 days of the statement.

If you meet the three rules for accountable plans, your employer shouldn’t include any reimbursements in your income in box 1 of your Form W-2. If your expenses equal your reimbursements, you don’t complete Form 2106. You have no deduction since your expenses and reimbursements are equal.

Even though you are reimbursed under an accountable plan, some of your expenses may not meet all three rules. All reimbursements that fail to meet all three rules for accountable plans are generally treated as having been reimbursed under a nonaccountable plan (discussed later).

If you are reimbursed under an accountable plan, but you fail to return, within a reasonable time, any amounts in excess of the substantiated amounts, the amounts paid in excess of the substantiated expenses are treated as paid under a nonaccountable plan. See Reasonable period of time , earlier, and Returning Excess Reimbursements , later.

You may be reimbursed under your employer's accountable plan for expenses related to that employer's business, some of which would be allowable as employee business expense deductions and some of which would not. The reimbursements you receive for the nondeductible expenses don’t meet rule (1) for accountable plans, and they are treated as paid under a nonaccountable plan.

Your employer's plan reimburses you for travel expenses while away from home on business and also for meals when you work late at the office, even though you aren’t away from home. The part of the arrangement that reimburses you for the nondeductible meals when you work late at the office is treated as paid under a nonaccountable plan.

One of the rules for an accountable plan is that you must adequately account to your employer for your expenses. You adequately account by giving your employer a statement of expense, an account book, a diary, or a similar record in which you entered each expense at or near the time you had it, along with documentary evidence (such as receipts) of your travel, mileage, and other employee business expenses. (See Table 5-1 in chapter 5 for details you need to enter in your record and documents you need to prove certain expenses.) A per diem or car allowance satisfies the adequate accounting requirement under certain conditions. See Per Diem and Car Allowances , later.

You must account for all amounts you received from your employer during the year as advances, reimbursements, or allowances. This includes amounts you charged to your employer by credit card or other method. You must give your employer the same type of records and supporting information that you would have to give to the IRS if the IRS questioned a deduction on your return. You must pay back the amount of any reimbursement or other expense allowance for which you don’t adequately account or that is more than the amount for which you accounted.

Per Diem and Car Allowances

If your employer reimburses you for your expenses using a per diem or a car allowance, you can generally use the allowance as proof for the amount of your expenses. A per diem or car allowance satisfies the adequate accounting requirements for the amount of your expenses only if all the following conditions apply.

Your employer reasonably limits payments of your expenses to those that are ordinary and necessary in the conduct of the trade or business.

The allowance is similar in form to and not more than the federal rate (defined later).

You prove the time (dates), place, and business purpose of your expenses to your employer (as explained in Table 5-1 ) within a reasonable period of time.

You aren’t related to your employer (as defined next). If you are related to your employer, you must be able to prove your expenses to the IRS even if you have already adequately accounted to your employer and returned any excess reimbursement.

You are related to your employer if:

Your employer is your brother or sister, half brother or half sister, spouse, ancestor, or lineal descendant;

Your employer is a corporation in which you own, directly or indirectly, more than 10% in value of the outstanding stock; or

Certain relationships (such as grantor, fiduciary, or beneficiary) exist between you, a trust, and your employer.

The federal rate can be figured using any one of the following methods.

For per diem amounts:

The regular federal per diem rate.

The high-low rate.

For car expenses:

A fixed and variable rate (FAVR).

The regular federal per diem rate is the highest amount that the federal government will pay to its employees for lodging and M&IE (or M&IE only) while they are traveling away from home in a particular area. The rates are different for different localities. Your employer should have these rates available. You can also find federal per diem rates at GSA.gov/travel/plan-book/per-diem-rates .

The standard meal allowance is the federal M&IE rate. For travel in 2023, the rate for most small localities in the United States is $59 per day. Most major cities and many other localities qualify for higher rates. You can find this information at GSA.gov/travel/plan-book/per-diem-rates .

You receive an allowance only for M&IE when your employer does one of the following.

Provides you with lodging (furnishes it in kind).

Reimburses you, based on your receipts, for the actual cost of your lodging.

Pays the hotel, motel, etc., directly for your lodging.

Doesn’t have a reasonable belief that you had (or will have) lodging expenses, such as when you stay with friends or relatives or sleep in the cab of your truck.

Figures the allowance on a basis similar to that used in figuring your compensation, such as number of hours worked or miles traveled.

This is a simplified method of figuring the federal per diem rate for travel within the continental United States. It eliminates the need to keep a current list of the per diem rates for each city.

Under the high-low method, the per diem amount for travel during January through September of 2023 is $297 (which includes $74 for M&IE) for certain high-cost locations. All other areas have a per diem amount of $204 (which includes $64 for M&IE). For more information, see Notice 2022-44, which can be found at IRS.gov/irb/2022-41_IRB#NOT-2022-44 .

Effective October 1, 2023, the per diem rate for certain high-cost locations increased to $309 (which includes $74 for M&IE). The rate for all other locations increased to $214 (which includes $64 for M&IE). For more information, see Notice 2023-68, which can be found at IRS.gov/irb/2023-41_IRB#NOT-2023-68 , and Revenue Procedure 2019-48 at IRS.gov/irb/2019-51_IRB#REV-PROC-2019-48 .

The standard meal allowance is for a full 24-hour day of travel. If you travel for part of a day, such as on the days you depart and return, you must prorate the full-day M&IE rate. This rule also applies if your employer uses the regular federal per diem rate or the high-low rate.

You can use either of the following methods to figure the federal M&IE for that day.

For the day you depart, add 3 / 4 of the standard meal allowance amount for that day.

For the day you return, add 3 / 4 of the standard meal allowance amount for the preceding day.

Method 2: Prorate the standard meal allowance using any method you consistently apply in accordance with reasonable business practice. For example, an employer can treat 2 full days of per diem (that includes M&IE) paid for travel away from home from 9 a.m. of one day to 5 p.m. of the next day as being no more than the federal rate. This is true even though a federal employee would be limited to a reimbursement of M&IE for only 1½ days of the federal M&IE rate.

This is a set rate per mile that you can use to figure your deductible car expenses. For 2023, the standard mileage rate for the cost of operating your car for business use is 65.5 cents ($0.655) per mile.

This is an allowance your employer may use to reimburse your car expenses. Under this method, your employer pays an allowance that includes a combination of payments covering fixed and variable costs, such as a cents-per-mile rate to cover your variable operating costs (such as gas, oil, etc.) plus a flat amount to cover your fixed costs (such as depreciation (or lease payments), insurance, etc.). If your employer chooses to use this method, your employer will request the necessary records from you.

If your reimbursement is in the form of an allowance received under an accountable plan, the following facts affect your reporting.

Whether the allowance or your actual expenses were more than the federal rate.

If your allowance is less than or equal to the federal rate, the allowance won’t be included in box 1 of your Form W-2. You don’t need to report the related expenses or the allowance on your return if your expenses are equal to or less than the allowance.

However, if your actual expenses are more than your allowance, you can complete Form 2106. If you are using actual expenses, you must be able to prove to the IRS the total amount of your expenses and reimbursements for the entire year. If you are using the standard meal allowance or the standard mileage rate, you don’t have to prove that amount.

In April, a member of a reserve component of the Armed Forces takes a 2-day business trip to Denver. The federal rate for Denver is $278 ($199 lodging + $79 M&IE) per day. As required by their employer's accountable plan, they account for the time (dates), place, and business purpose of the trip. Their employer reimburses them $278 a day ($556 total) for living expenses. Their living expenses in Denver aren’t more than $278 a day.

Their employer doesn’t include any of the reimbursement on their Form W-2 and they don’t deduct the expenses on their return.

In June, a fee-basis local government official takes a 2-day business trip to Boston. Their employer uses the high-low method to reimburse employees. Because Boston is a high-cost area, they are given an advance of $297 (which includes $74 for M&IE) a day ($594 total) for their lodging and M&IE. Their actual expenses totaled $700.

Since their $700 of expenses are more than their $594 advance, they include the excess expenses when they itemize their deductions. They complete Form 2106 (showing all of their expenses and reimbursements). They must also allocate their reimbursement between their meals and other expenses as discussed later under Completing Form 2106 .

A fee-basis state government official drives 10,000 miles during 2023 for business. Under their employer's accountable plan, they account for the time (dates), place, and business purpose of each trip. Their employer pays them a mileage allowance of 40 cents ($0.40) a mile.

Because their $6,550 expense figured under the standard mileage rate (10,000 miles x 65.5 cents ($0.655) per mile) is more than their $4,000 reimbursement (10,000 miles × 40 cents ($0.40)), they itemize their deductions to claim the excess expense. They complete Form 2106 (showing all their expenses and reimbursements) and enter $2,550 ($6,550 − $4,000) as an itemized deduction.

If your allowance is more than the federal rate, your employer must include the allowance amount up to the federal rate under code L in box 12 of your Form W-2. This amount isn’t taxable. However, the excess allowance will be included in box 1 of your Form W-2. You must report this part of your allowance as if it were wage income.

If your actual expenses are less than or equal to the federal rate, you don’t complete Form 2106 or claim any of your expenses on your return.

However, if your actual expenses are more than the federal rate, you can complete Form 2106 and deduct those excess expenses. You must report on Form 2106 your reimbursements up to the federal rate (as shown under code L in box 12 of your Form W-2) and all your expenses. You should be able to prove these amounts to the IRS.

Sasha, a performing artist, lives and works in Austin. In July, the employer sent Sasha to Albuquerque for 4 days on business. The employer paid the hotel directly for Sasha’s lodging and reimbursed $80 a day ($320 total) for M&IE. Sasha’s actual meal expenses weren’t more than the federal rate for Albuquerque, which is $69 per day.

The employer included the $44 that was more than the federal rate (($80 − $69) × 4) in box 1 of Sasha’s Form W-2. The employer shows $276 ($69 a day × 4) under code L in box 12 of Form W-2. This amount isn’t included in income. Sasha doesn’t have to complete Form 2106; however, Sasha must include the $44 in gross income as wages (by reporting the total amount shown in box 1 of their Form W-2).

Another performing artist, Ari, also lives in Austin and works for the same employer as in Example 1 . In May, the employer sent Ari to San Diego for 4 days and paid the hotel directly for the hotel bill. The employer reimbursed Ari $75 a day for M&IE. The federal rate for San Diego is $74 a day.

Ari can prove that actual non-entertainment-related meal expenses totaled $380. The employer's accountable plan won’t pay more than $75 a day for travel to San Diego, so Ari doesn’t give the employer the records that prove that the amount actually spent was $380. However, Ari does account for the time (dates), place, and business purpose of the trip. This is Ari’s only business trip this year.

Ari was reimbursed $300 ($75 × 4 days), which is $4 more than the federal rate of $296 ($74 × 4 days). The employer includes the $4 as income on the employee’s Form W-2 in box 1. The employer also enters $296 under code L in box 12 of the employee’s Form W-2.

Ari completes Form 2106 to figure deductible expenses and enters the total of actual expenses for the year ($380) on Form 2106. Ari also enters the reimbursements that weren’t included in income ($296). Ari’s total deductible meals and beverages expense, before the 50% limit, is $96. Ari will include $48 as an itemized deduction.

Palmer, a fee-basis state government official, drives 10,000 miles during 2023 for business. Under the employer's accountable plan, Palmer gets reimbursed 70 cents ($0.70) a mile, which is more than the standard mileage rate. The total reimbursement is $7,000.

The employer must include the reimbursement amount up to the standard mileage rate, $6,550 (10,000 miles x 65.5 cents ($0.655) per mile), under code L in box 12 of the employee’s Form W-2. That amount isn’t taxable. The employer must also include $450 ($7,000 − $6,550) in box 1 of the employee's Form W-2. This is the reimbursement that is more than the standard mileage rate.

If the expenses are equal to or less than the standard mileage rate, Palmer wouldn’t complete Form 2106. If the expenses are more than the standard mileage rate, Palmer would complete Form 2106 and report total expenses and reimbursement (shown under code L in box 12 of their Form W-2). Palmer would then claim the excess expenses as an itemized deduction.

Returning Excess Reimbursements

Under an accountable plan, you are required to return any excess reimbursement or other expense allowances for your business expenses to the person paying the reimbursement or allowance. Excess reimbursement means any amount for which you didn’t adequately account within a reasonable period of time. For example, if you received a travel advance and you didn’t spend all the money on business-related expenses or you don’t have proof of all your expenses, you have an excess reimbursement.

Adequate accounting and reasonable period of time were discussed earlier in this chapter.

You receive a travel advance if your employer provides you with an expense allowance before you actually have the expense, and the allowance is reasonably expected to be no more than your expense. Under an accountable plan, you are required to adequately account to your employer for this advance and to return any excess within a reasonable period of time.

If you don’t adequately account for or don't return any excess advance within a reasonable period of time, the amount you don’t account for or return will be treated as having been paid under a nonaccountable plan (discussed later).

If you don’t prove that you actually traveled on each day for which you received a per diem or car allowance (proving the elements described in Table 5-1 ), you must return this unproven amount of the travel advance within a reasonable period of time. If you don’t do this, the unproven amount will be considered paid under a nonaccountable plan (discussed later).

If your employer's accountable plan pays you an allowance that is higher than the federal rate, you don’t have to return the difference between the two rates for the period you can prove business-related travel expenses. However, the difference will be reported as wages on your Form W-2. This excess amount is considered paid under a nonaccountable plan (discussed later).

Your employer sends you on a 5-day business trip to Phoenix in March 2023 and gives you a $400 ($80 × 5 days) advance to cover your M&IE. The federal per diem for M&IE for Phoenix is $69. Your trip lasts only 3 days. Under your employer's accountable plan, you must return the $160 ($80 × 2 days) advance for the 2 days you didn’t travel. For the 3 days you did travel, you don’t have to return the $33 difference between the allowance you received and the federal rate for Phoenix (($80 − $69) × 3 days). However, the $33 will be reported on your Form W-2 as wages.

Nonaccountable Plans

A nonaccountable plan is a reimbursement or expense allowance arrangement that doesn’t meet one or more of the three rules listed earlier under Accountable Plans .

In addition, even if your employer has an accountable plan, the following payments will be treated as being paid under a nonaccountable plan.

Excess reimbursements you fail to return to your employer.

Reimbursement of nondeductible expenses related to your employer's business. See Reimbursement of nondeductible expenses , earlier, under Accountable Plans.

If you aren’t sure if the reimbursement or expense allowance arrangement is an accountable or nonaccountable plan, ask your employer.

Your employer will combine the amount of any reimbursement or other expense allowance paid to you under a nonaccountable plan with your wages, salary, or other pay. Your employer will report the total in box 1 of your Form W-2.

You must complete Form 2106 and itemize your deductions to deduct your expenses for travel, transportation, or non-entertainment-related meals. Your meal and entertainment expenses will be subject to the 50% Limit discussed in chapter 2.

Your employer gives you $1,000 a month ($12,000 total for the year) for your business expenses. You don’t have to provide any proof of your expenses to your employer, and you can keep any funds that you don’t spend.

You are a performing artist and are being reimbursed under a nonaccountable plan. Your employer will include the $12,000 on your Form W-2 as if it were wages. If you want to deduct your business expenses, you must complete Form 2106 and itemize your deductions.

You are paid $2,000 a month by your employer. On days that you travel away from home on business, your employer designates $50 a day of your salary as paid to reimburse your travel expenses. Because your employer would pay your monthly salary whether or not you were traveling away from home, the arrangement is a nonaccountable plan. No part of the $50 a day designated by your employer is treated as paid under an accountable plan.

Rules for Independent Contractors and Clients

This section provides rules for independent contractors who incur expenses on behalf of a client or customer. The rules cover the reporting and substantiation of certain expenses discussed in this publication, and they affect both independent contractors and their clients or customers.

You are considered an independent contractor if you are self-employed and you perform services for a customer or client.

Accounting to Your Client

If you received a reimbursement or an allowance for travel, or gift expenses that you incurred on behalf of a client, you should provide an adequate accounting of these expenses to your client. If you don’t account to your client for these expenses, you must include any reimbursements or allowances in income. You must keep adequate records of these expenses whether or not you account to your client for these expenses.

If you don’t separately account for and seek reimbursement for meal and entertainment expenses in connection with providing services for a client, you are subject to the 50% limit on those expenses. See 50% Limit in chapter 2.

As a self-employed person, you adequately account by reporting your actual expenses. You should follow the recordkeeping rules in chapter 5 .

For information on how to report expenses on your tax return, see Self-employed at the beginning of this chapter.

Required Records for Clients or Customers

If you are a client or customer, you generally don’t have to keep records to prove the reimbursements or allowances you give, in the course of your business, to an independent contractor for travel or gift expenses incurred on your behalf. However, you must keep records if:

You reimburse the contractor for entertainment expenses incurred on your behalf, and

The contractor adequately accounts to you for these expenses.

If the contractor adequately accounts to you for non-entertainment-related meal expenses, you (the client or customer) must keep records documenting each element of the expense, as explained in chapter 5 . Use your records as proof for a deduction on your tax return. If non-entertainment-related meal expenses are accounted for separately, you are subject to the 50% limit on meals. If the contractor adequately accounts to you for reimbursed amounts, you don’t have to report the amounts on an information return.

If the contractor doesn’t adequately account to you for allowances or reimbursements of non-entertainment-related meal expenses, you don’t have to keep records of these items. You aren’t subject to the 50% limit on meals in this case. You can deduct the reimbursements or allowances as payment for services if they are ordinary and necessary business expenses. However, you must file Form 1099-MISC to report amounts paid to the independent contractor if the total of the reimbursements and any other fees is $600 or more during the calendar year.

How To Use Per Diem Rate Tables

This section contains information about the per diem rate substantiation methods available and the choice of rates you must make for the last 3 months of the year.

The Two Substantiation Methods

IRS Notices list the localities that are treated under the high-low substantiation method as high-cost localities for all or part of the year. Notice 2022-44, available at IRS.gov/irb/2022-41_IRB#NOT-2022-44 , lists the high-cost localities that are eligible for $297 (which includes $74 for meals and incidental expenses (M&IE)) per diem, effective October 1, 2022. For travel on or after October 1, 2022, all other localities within the continental United States (CONUS) are eligible for $204 (which includes $64 for M&IE) per diem under the high-low method.

Notice 2023-68, available at IRS.gov/irb/2023-41_IRB#NOT-2023-68 , lists the high-cost localities that are eligible for $309 (which includes $74 for M&IE) per diem, effective October 1, 2023. For travel on or after October 1, 2023, the per diem for all other localities increased to $214 (which includes $64 for M&IE).

Regular federal per diem rates are published by the General Services Administration (GSA). Both tables include the separate rate for M&IE for each locality. The rates listed for FY2023 at GSA.gov/travel/plan-book/per-diem-rates are effective October 1, 2022, and those listed for FY2024 are effective October 1, 2023. The standard rate for all locations within CONUS not specifically listed for FY2023 is $157 ($98 for lodging and $59 for M&IE). For FY2024, this rate increases to $166 ($107 for lodging and $59 for M&IE).

Transition Rules

The transition period covers the last 3 months of the calendar year, from the time that new rates are effective (generally, October 1) through December 31. During this period, you may generally change to the new rates or finish out the year with the rates you had been using.

If you use the high-low substantiation method, when new rates become effective (generally, October 1), you can either continue with the rates you used for the first part of the year or change to the new rates. However, you must continue using the high-low method for the rest of the calendar year (through December 31). If you are an employer, you must use the same rates for all employees reimbursed under the high-low method during that calendar year.

The new rates and localities for the high-low method are included each year in a notice that is generally published in mid to late September. You can find the notice in the weekly Internal Revenue Bulletin (IRB) at IRS.gov/IRB , or visit IRS.gov and enter “Special Per Diem Rates” in the search box.

New CONUS per diem rates become effective on October 1 of each year and remain in effect through September 30 of the following year. Employees being reimbursed under the per diem rate method during the first 9 months of a year (January 1–September 30) must continue under the same method through the end of that calendar year (December 31). However, for travel by these employees from October 1 through December 31, you can choose to continue using the same per diem rates or use the new rates.

The new federal CONUS per diem rates are published each year, generally early in September. Go to GSA.gov/travel/plan-book/per-diem-rates .

Completing Form 2106

For tax years beginning after 2017, the Form 2106 will be used by Armed Forces reservists, qualified performing artists, fee-basis state or local government officials, and employees with impairment-related work expenses. Due to the suspension of miscellaneous itemized deductions subject to the 2% floor under section 67(a), employees who do not fit into one of the listed categories may not use Form 2106.

This section briefly describes how employees complete Forms 2106. Table 6-1 explains what the employer reports on Form W-2 and what the employee reports on Form 2106. The instructions for the forms have more information on completing them.

Table 6-1. Reporting Travel, Nonentertainment Meal, Gift, and Car Expenses and Reimbursements

If you used a car to perform your job as an employee, you may be able to deduct certain car expenses. These are generally figured on Form 2106, Part II, and then claimed on Form 2106, Part I, line 1, column A.

If you claim any deduction for the business use of a car, you must answer certain questions and provide information about the use of the car. The information relates to the following items.

Date placed in service.

Mileage (total, business, commuting, and other personal mileage).

Percentage of business use.

After-work use.

Use of other vehicles.

Whether you have evidence to support the deduction.

Whether or not the evidence is written.

If you claim a deduction based on the standard mileage rate instead of your actual expenses, you must complete Form 2106, Part II, Section B. The amount on line 22 (Section B) is carried to Form 2106, Part I, line 1. In addition, on Part I, line 2, you can deduct parking fees and tolls that apply to the business use of the car. See Standard Mileage Rate in chapter 4 for information on using this rate.

If you claim a deduction based on actual car expenses, you must complete Form 2106, Part II, Section C. In addition, unless you lease your car, you must complete Section D to show your depreciation deduction and any section 179 deduction you claim.

If you are still using a car that is fully depreciated, continue to complete Section C. Since you have no depreciation deduction, enter zero on line 28. In this case, don’t complete Section D.

If you claim car rental expenses on Form 2106, line 24a, you may have to reduce that expense by an inclusion amount , as described in chapter 4. If so, you can show your car expenses and any inclusion amount as follows.

Figure the inclusion amount without taking into account your business-use percentage for the tax year.

Report the inclusion amount from (1) on Form 2106, Part II, line 24b.

Report on line 24c the net amount of car rental expenses (total car rental expenses minus the inclusion amount figured in (1)).

Show your transportation expenses that didn’t involve overnight travel on Form 2106, line 2, column A. Also include on this line business expenses you have for parking fees and tolls. Don’t include expenses of operating your car or expenses of commuting between your home and work.

Show your other employee business expenses on Form 2106, lines 3 and 4, column A. Don’t include expenses for nonentertainment meals on those lines. Line 4 is for expenses such as gifts, educational expenses (tuition and books), office-in-the-home expenses, and trade and professional publications.

Show the full amount of your expenses for nonentertainment business-related meals on Form 2106, line 5, column B. Include meals while away from your tax home overnight and other business meals. Enter 50% of the line 8, column B, meal expenses on line 9, column B.

If you are subject to the Department of Transportation's “hours of service” limits (as explained earlier under Individuals subject to hours of service limits in chapter 2), use 80% instead of 50% for meals while away from your tax home.

Enter on Form 2106, line 7, the amounts your employer (or third party) reimbursed you that weren’t reported to you in box 1 of your Form W-2. This includes any amount reported under code L in box 12 of Form W-2.

If you were reimbursed under an accountable plan and want to deduct excess expenses that weren’t reimbursed, you may have to allocate your reimbursement. This is necessary when your employer pays your reimbursement in the following manner.

Pays you a single amount that covers non-entertainment-related meals and/or entertainment, as well as other business expenses.

Doesn’t clearly identify how much is for deductible non-entertainment-related meals.

Your employer paid you an expense allowance of $12,000 this year under an accountable plan. The $12,000 payment consisted of $5,000 for airfare and $7,000 for non-entertainment-related meals, and car expenses. Your employer didn’t clearly show how much of the $7,000 was for the cost of deductible non-entertainment-related meals. You actually spent $14,000 during the year ($5,500 for airfare, $4,500 for non-entertainment-related meals, and $4,000 for car expenses).

Since the airfare allowance was clearly identified, you know that $5,000 of the payment goes in column A, line 7, of Form 2106. To allocate the remaining $7,000, you use the worksheet from the Instructions for Form 2106. Your completed worksheet follows.

Reimbursement Allocation Worksheet (Keep for your records.)

If you are a government official paid on a fee basis, a performing artist, an Armed Forces reservist, or a disabled employee with impairment-related work expenses, see Special Rules , later.

Your employee business expenses may be subject to either of the limits described next. They are figured in the following order on the specified form.

Certain non-entertainment-related meal expenses are subject to a 50% limit. Generally, entertainment expenses are nondeductible if paid or incurred after December 2017. If you are an employee, you figure this limit on line 9 of Form 2106. (See 50% Limit in chapter 2.)

Limitations on itemized deductions are suspended for tax years beginning after 2017 and before tax year January 2026, per section 68(g).

Special Rules

This section discusses special rules that apply only to Armed Forces reservists, government officials who are paid on a fee basis, performing artists, and disabled employees with impairment-related work expenses. For tax years beginning after 2017, they are the only taxpayers who can use Form 2106.

Armed Forces Reservists Traveling More Than 100 Miles From Home

If you are a member of a reserve component of the Armed Forces of the United States and you travel more than 100 miles away from home in connection with your performance of services as a member of the reserves, you can deduct your travel expenses as an adjustment to gross income rather than as a miscellaneous itemized deduction. The amount of expenses you can deduct as an adjustment to gross income is limited to the regular federal per diem rate (for lodging and M&IE) and the standard mileage rate (for car expenses) plus any parking fees, ferry fees, and tolls. See Per Diem and Car Allowances , earlier, for more information.

You are a member of a reserve component of the Armed Forces of the United States if you are in the Army, Navy, Marine Corps, Air Force, or Coast Guard Reserve; the Army National Guard of the United States; the Air National Guard of the United States; or the Reserve Corps of the Public Health Service.

If you have reserve-related travel that takes you more than 100 miles from home, you should first complete Form 2106. Then include your expenses for reserve travel over 100 miles from home, up to the federal rate, from Form 2106, line 10, in the total on Schedule 1 (Form 1040), line 12.

You can’t deduct expenses of travel that doesn’t take you more than 100 miles from home as an adjustment to gross income.

Certain fee-basis officials can claim their employee business expenses on Form 2106.

Fee-basis officials are persons who are employed by a state or local government and who are paid in whole or in part on a fee basis. They can deduct their business expenses in performing services in that job as an adjustment to gross income rather than as a miscellaneous itemized deduction.

If you are a fee-basis official, include your employee business expenses from Form 2106, line 10, in the total on Schedule 1 (Form 1040), line 12.

Expenses of Certain Performing Artists

If you are a performing artist, you may qualify to deduct your employee business expenses as an adjustment to gross income. To qualify, you must meet all of the following requirements.

During the tax year, you perform services in the performing arts as an employee for at least two employers.

You receive at least $200 each from any two of these employers.

Your related performing-arts business expenses are more than 10% of your gross income from the performance of those services.

Your adjusted gross income isn’t more than $16,000 before deducting these business expenses.

If you are married, you must file a joint return unless you lived apart from your spouse at all times during the tax year. If you file a joint return, you must figure requirements (1), (2), and (3) separately for both you and your spouse. However, requirement (4) applies to your and your spouse's combined adjusted gross income.

If you meet all of the above requirements, you should first complete Form 2106. Then you include your performing-arts-related expenses from Form 2106, line 10, in the total on Schedule 1 (Form 1040), line 12.

If you don’t meet all of the above requirements, you don’t qualify to deduct your expenses as an adjustment to gross income.

If you are an employee with a physical or mental disability, your impairment-related work expenses aren’t subject to the 2%-of-adjusted-gross-income limit that applies to most other employee business expenses. After you complete Form 2106, enter your impairment-related work expenses from Form 2106, line 10, on Schedule A (Form 1040), line 16, and identify the type and amount of this expense on the line next to line 16.

Impairment-related work expenses are your allowable expenses for attendant care at your workplace and other expenses in connection with your workplace that are necessary for you to be able to work.

You are disabled if you have:

A physical or mental disability (for example, blindness or deafness) that functionally limits your being employed; or

A physical or mental impairment (for example, a sight or hearing impairment) that substantially limits one or more of your major life activities, such as performing manual tasks, walking, speaking, breathing, learning, or working.

You can deduct impairment-related expenses as business expenses if they are:

Necessary for you to do your work satisfactorily;

For goods and services not required or used, other than incidentally, in your personal activities; and

Not specifically covered under other income tax laws.

You are blind. You must use a reader to do your work. You use the reader both during your regular working hours at your place of work and outside your regular working hours away from your place of work. The reader's services are only for your work. You can deduct your expenses for the reader as business expenses.

You are deaf. You must use a sign language interpreter during meetings while you are at work. The interpreter's services are used only for your work. You can deduct your expenses for the interpreter as business expenses.

How To Get Tax Help

If you have questions about a tax issue; need help preparing your tax return; or want to download free publications, forms, or instructions, go to IRS.gov to find resources that can help you right away.

After receiving all your wage and earnings statements (Forms W-2, W-2G, 1099-R, 1099-MISC, 1099-NEC, etc.); unemployment compensation statements (by mail or in a digital format) or other government payment statements (Form 1099-G); and interest, dividend, and retirement statements from banks and investment firms (Forms 1099), you have several options to choose from to prepare and file your tax return. You can prepare the tax return yourself, see if you qualify for free tax preparation, or hire a tax professional to prepare your return.

Your options for preparing and filing your return online or in your local community, if you qualify, include the following.

Free File. This program lets you prepare and file your federal individual income tax return for free using software or Free File Fillable Forms. However, state tax preparation may not be available through Free File. Go to IRS.gov/FreeFile to see if you qualify for free online federal tax preparation, e-filing, and direct deposit or payment options.

VITA. The Volunteer Income Tax Assistance (VITA) program offers free tax help to people with low-to-moderate incomes, persons with disabilities, and limited-English-speaking taxpayers who need help preparing their own tax returns. Go to IRS.gov/VITA , download the free IRS2Go app, or call 800-906-9887 for information on free tax return preparation.

TCE. The Tax Counseling for the Elderly (TCE) program offers free tax help for all taxpayers, particularly those who are 60 years of age and older. TCE volunteers specialize in answering questions about pensions and retirement-related issues unique to seniors. Go to IRS.gov/TCE or download the free IRS2Go app for information on free tax return preparation.

MilTax. Members of the U.S. Armed Forces and qualified veterans may use MilTax, a free tax service offered by the Department of Defense through Military OneSource. For more information, go to MilitaryOneSource ( MilitaryOneSource.mil/MilTax ).

Also, the IRS offers Free Fillable Forms, which can be completed online and then e-filed regardless of income.

Go to IRS.gov/Tools for the following.

The Earned Income Tax Credit Assistant ( IRS.gov/EITCAssistant ) determines if you’re eligible for the earned income credit (EIC).

The Online EIN Application ( IRS.gov/EIN ) helps you get an employer identification number (EIN) at no cost.

The Tax Withholding Estimator ( IRS.gov/W4App ) makes it easier for you to estimate the federal income tax you want your employer to withhold from your paycheck. This is tax withholding. See how your withholding affects your refund, take-home pay, or tax due.

The First Time Homebuyer Credit Account Look-up ( IRS.gov/HomeBuyer ) tool provides information on your repayments and account balance.

The Sales Tax Deduction Calculator ( IRS.gov/SalesTax ) figures the amount you can claim if you itemize deductions on Schedule A (Form 1040).

Go to IRS.gov/Help : A variety of tools to help you get answers to some of the most common tax questions.

Go to IRS.gov/ITA : The Interactive Tax Assistant, a tool that will ask you questions and, based on your input, provide answers on a number of tax topics.

Go to IRS.gov/Forms : Find forms, instructions, and publications. You will find details on the most recent tax changes and interactive links to help you find answers to your questions.

You may also be able to access tax information in your e-filing software.

There are various types of tax return preparers, including enrolled agents, certified public accountants (CPAs), accountants, and many others who don’t have professional credentials. If you choose to have someone prepare your tax return, choose that preparer wisely. A paid tax preparer is:

Primarily responsible for the overall substantive accuracy of your return,

Required to sign the return, and

Required to include their preparer tax identification number (PTIN).

The Social Security Administration (SSA) offers online service at SSA.gov/employer for fast, free, and secure W-2 filing options to CPAs, accountants, enrolled agents, and individuals who process Form W-2, Wage and Tax Statement, and Form W-2c, Corrected Wage and Tax Statement.

Go to IRS.gov/SocialMedia to see the various social media tools the IRS uses to share the latest information on tax changes, scam alerts, initiatives, products, and services. At the IRS, privacy and security are our highest priority. We use these tools to share public information with you. Don’t post your social security number (SSN) or other confidential information on social media sites. Always protect your identity when using any social networking site.

The following IRS YouTube channels provide short, informative videos on various tax-related topics in English, Spanish, and ASL.

Youtube.com/irsvideos .

Youtube.com/irsvideosmultilingua .

Youtube.com/irsvideosASL .

The IRS Video portal ( IRSVideos.gov ) contains video and audio presentations for individuals, small businesses, and tax professionals.

You can find information on IRS.gov/MyLanguage if English isn’t your native language.

The IRS is committed to serving taxpayers with limited-English proficiency (LEP) by offering OPI services. The OPI Service is a federally funded program and is available at Taxpayer Assistance Centers (TACs), most IRS offices, and every VITA/TCE tax return site. The OPI Service is accessible in more than 350 languages.

Taxpayers who need information about accessibility services can call 833-690-0598. The Accessibility Helpline can answer questions related to current and future accessibility products and services available in alternative media formats (for example, braille, large print, audio, etc.). The Accessibility Helpline does not have access to your IRS account. For help with tax law, refunds, or account-related issues, go to IRS.gov/LetUsHelp .

Form 9000, Alternative Media Preference, or Form 9000(SP) allows you to elect to receive certain types of written correspondence in the following formats.

Standard Print.

Large Print.

Audio (MP3).

Plain Text File (TXT).

Braille Ready File (BRF).

Go to IRS.gov/DisasterRelief to review the available disaster tax relief.

Go to IRS.gov/Forms to view, download, or print all the forms, instructions, and publications you may need. Or, you can go to IRS.gov/OrderForms to place an order.

Download and view most tax publications and instructions (including the Instructions for Form 1040) on mobile devices as eBooks at IRS.gov/eBooks .

IRS eBooks have been tested using Apple's iBooks for iPad. Our eBooks haven’t been tested on other dedicated eBook readers, and eBook functionality may not operate as intended.

Go to IRS.gov/Account to securely access information about your federal tax account.

View the amount you owe and a breakdown by tax year.

See payment plan details or apply for a new payment plan.

Make a payment or view 5 years of payment history and any pending or scheduled payments.

Access your tax records, including key data from your most recent tax return, and transcripts.

View digital copies of select notices from the IRS.

Approve or reject authorization requests from tax professionals.

View your address on file or manage your communication preferences.

With an online account, you can access a variety of information to help you during the filing season. You can get a transcript, review your most recently filed tax return, and get your adjusted gross income. Create or access your online account at IRS.gov/Account .

This tool lets your tax professional submit an authorization request to access your individual taxpayer IRS online account. For more information, go to IRS.gov/TaxProAccount .

The safest and easiest way to receive a tax refund is to e-file and choose direct deposit, which securely and electronically transfers your refund directly into your financial account. Direct deposit also avoids the possibility that your check could be lost, stolen, destroyed, or returned undeliverable to the IRS. Eight in 10 taxpayers use direct deposit to receive their refunds. If you don’t have a bank account, go to IRS.gov/DirectDeposit for more information on where to find a bank or credit union that can open an account online.

Tax-related identity theft happens when someone steals your personal information to commit tax fraud. Your taxes can be affected if your SSN is used to file a fraudulent return or to claim a refund or credit.

The IRS doesn’t initiate contact with taxpayers by email, text messages (including shortened links), telephone calls, or social media channels to request or verify personal or financial information. This includes requests for personal identification numbers (PINs), passwords, or similar information for credit cards, banks, or other financial accounts.

Go to IRS.gov/IdentityTheft , the IRS Identity Theft Central webpage, for information on identity theft and data security protection for taxpayers, tax professionals, and businesses. If your SSN has been lost or stolen or you suspect you’re a victim of tax-related identity theft, you can learn what steps you should take.

Get an Identity Protection PIN (IP PIN). IP PINs are six-digit numbers assigned to taxpayers to help prevent the misuse of their SSNs on fraudulent federal income tax returns. When you have an IP PIN, it prevents someone else from filing a tax return with your SSN. To learn more, go to IRS.gov/IPPIN .

Go to IRS.gov/Refunds .

Download the official IRS2Go app to your mobile device to check your refund status.

Call the automated refund hotline at 800-829-1954.

Payments of U.S. tax must be remitted to the IRS in U.S. dollars. Digital assets are not accepted. Go to IRS.gov/Payments for information on how to make a payment using any of the following options.

IRS Direct Pay : Pay your individual tax bill or estimated tax payment directly from your checking or savings account at no cost to you.

Debit Card, Credit Card, or Digital Wallet : Choose an approved payment processor to pay online or by phone.

Electronic Funds Withdrawal : Schedule a payment when filing your federal taxes using tax return preparation software or through a tax professional.

Electronic Federal Tax Payment System : Best option for businesses. Enrollment is required.

Check or Money Order : Mail your payment to the address listed on the notice or instructions.

Cash : You may be able to pay your taxes with cash at a participating retail store.

Same-Day Wire : You may be able to do same-day wire from your financial institution. Contact your financial institution for availability, cost, and time frames.

Note. The IRS uses the latest encryption technology to ensure that the electronic payments you make online, by phone, or from a mobile device using the IRS2Go app are safe and secure. Paying electronically is quick, easy, and faster than mailing in a check or money order.

Go to IRS.gov/Payments for more information about your options.

Apply for an online payment agreement ( IRS.gov/OPA ) to meet your tax obligation in monthly installments if you can’t pay your taxes in full today. Once you complete the online process, you will receive immediate notification of whether your agreement has been approved.

Use the Offer in Compromise Pre-Qualifier to see if you can settle your tax debt for less than the full amount you owe. For more information on the Offer in Compromise program, go to IRS.gov/OIC .

Go to IRS.gov/Form1040X for information and updates.

Go to IRS.gov/WMAR to track the status of Form 1040-X amended returns.

Go to IRS.gov/Notices to find additional information about responding to an IRS notice or letter.

You can now upload responses to all notices and letters using the Document Upload Tool. For notices that require additional action, taxpayers will be redirected appropriately on IRS.gov to take further action. To learn more about the tool, go to IRS.gov/Upload .

You can use Schedule LEP (Form 1040), Request for Change in Language Preference, to state a preference to receive notices, letters, or other written communications from the IRS in an alternative language. You may not immediately receive written communications in the requested language. The IRS’s commitment to LEP taxpayers is part of a multi-year timeline that began providing translations in 2023. You will continue to receive communications, including notices and letters, in English until they are translated to your preferred language.

Keep in mind, many questions can be answered on IRS.gov without visiting a TAC. Go to IRS.gov/LetUsHelp for the topics people ask about most. If you still need help, TACs provide tax help when a tax issue can’t be handled online or by phone. All TACs now provide service by appointment, so you’ll know in advance that you can get the service you need without long wait times. Before you visit, go to IRS.gov/TACLocator to find the nearest TAC and to check hours, available services, and appointment options. Or, on the IRS2Go app, under the Stay Connected tab, choose the Contact Us option and click on “Local Offices.”

The Taxpayer Advocate Service (TAS) Is Here To Help You

TAS is an independent organization within the IRS that helps taxpayers and protects taxpayer rights. TAS strives to ensure that every taxpayer is treated fairly and that you know and understand your rights under the Taxpayer Bill of Rights .

The Taxpayer Bill of Rights describes 10 basic rights that all taxpayers have when dealing with the IRS. Go to TaxpayerAdvocate.IRS.gov to help you understand what these rights mean to you and how they apply. These are your rights. Know them. Use them.

TAS can help you resolve problems that you can’t resolve with the IRS. And their service is free. If you qualify for their assistance, you will be assigned to one advocate who will work with you throughout the process and will do everything possible to resolve your issue. TAS can help you if:

Your problem is causing financial difficulty for you, your family, or your business;

You face (or your business is facing) an immediate threat of adverse action; or

You’ve tried repeatedly to contact the IRS but no one has responded, or the IRS hasn’t responded by the date promised.

TAS has offices in every state, the District of Columbia, and Puerto Rico . To find your advocate’s number:

Go to TaxpayerAdvocate.IRS.gov/Contact-Us ;

Download Pub. 1546, The Taxpayer Advocate Service Is Your Voice at the IRS, available at IRS.gov/pub/irs-pdf/p1546.pdf ;

Call the IRS toll free at 800-TAX-FORM (800-829-3676) to order a copy of Pub. 1546;

Check your local directory; or

Call TAS toll free at 877-777-4778.

TAS works to resolve large-scale problems that affect many taxpayers. If you know of one of these broad issues, report it to TAS at IRS.gov/SAMS . Be sure to not include any personal taxpayer information.

LITCs are independent from the IRS and TAS. LITCs represent individuals whose income is below a certain level and who need to resolve tax problems with the IRS. LITCs can represent taxpayers in audits, appeals, and tax collection disputes before the IRS and in court. In addition, LITCs can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Services are offered for free or a small fee. For more information or to find an LITC near you, go to the LITC page at TaxpayerAdvocate.IRS.gov/LITC or see IRS Pub. 4134, Low Income Taxpayer Clinic List , at IRS.gov/pub/irs-pdf/p4134.pdf .

Appendices A-1 through A-6 show the lease inclusion amounts that you may need to report if you first leased a passenger automobile (including a truck and van) in 2018 through 2023 for 30 days or more.

If any of these apply to you, use the appendix for the year you first leased the car. (See Leasing a Car in chapter 4.)

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How to apply

Refugee travel document and certificate of identity services are now available

If you already applied and now need a travel document urgently, contact us .

Tell us if your travel document application is now urgent

Fill out our web form :

• Under Type of application/enquiry, select Certificate of Identity/Refugee Travel Document
• include your travel date
• include the reason you need the travel document

Answer a few questions to find out how to apply. Keep in mind

•   you need to be in Canada to get service
•   In person services are not available.

Are you in Canada right now?

Who is the travel document or certificate of identity for?

The application process is the same for both documents.

When do you need the travel document?

• 30 business days or less
• 31 business days or more

Apply for a travel document or certificate of identity – adults (16 years of age or over)

Floods in British Columbia

If you’re directly affected by the floods, you may be able to get

• free replacement of documents that are lost, damaged, destroyed or inaccessible due to the floods
• urgent processing and a refund for an application you’ve submitted because of the floods

Find out how to apply

1. Contact us for next steps

Fill out our web form .

• Under Type of application/enquiry , select Certificate of Identity/Refugee Travel Document.
• Include the date you need the travel document and the reason you need it.

After you fill out the form, we’ll contact you and give you information on the next steps.

• While you wait for us to contact you, you can start getting your application ready.

The application form is the same for travel documents and certificates of identity.

2. Complete the form

To save time, complete the form on a computer. Sign each page of the application.

Download the adult travel document application [PPTC 190] (PDF, 1.64 MB)

Someone else can help you complete the form, like a family member or a friend you trust. However, they must be 18 years of age or older.

If you can’t write and won’t be able to sign your document once you get it, include a medical letter explaining that you don’t write.

Instructions and tips

• If you can’t open the form, follow these instructions .
• To get a Braille instruction booklet or large-print forms, contact us .
• Read the instructions at the end of the form to make sure you complete it properly.
• Sign each page of the application.
• cross it out on the form and write “parent’s surname at birth”
• fill in the field with the surname (last name) at birth of 1 parent, and
• write your initials in the margin

3. Gather all necessary documents and get a passport photo

Here is a list of necessary documents:

• Your proof of immigration status in Canada
• the original document or
• a photocopy of it signed by your guarantor
• Any valid passport or travel document issued in your name
• They can handwrite this or use a stamp.
• Stick-on labels are not accepted.
• Your guarantor must sign it and write, “I certify this to be a true likeness of (your name).”
• Read the full photo requirements for more information.

All your documents must be in English or French. If a document is in another language, provide an official translation .

You may need extra documents if you’re

• changing your name
• replacing a lost, stolen or damaged travel document
• changing the sex on your travel document

4. Find a guarantor and 2 references

You need a guarantor who meets the requirements for a travel document to sign

• your application
• the back of 1 of your passport photos
• the front and back of all photocopies of your supporting identity documents (ID)

You also need 2  references to include on your application.

Your references and guarantor must have known you for at least 6 months. Learn who’s eligible to act as a guarantor and as a reference .

We’re working to deliver travel document services as quickly as we can. Due to high volumes, processing times may be longer than usual.

Apply for a travel document or certificate of identity – children (under 16 years of age)

The application form is the same for travel documents and certificates of identity. Once we receive your application, we decide

• which type of travel document to give the child
• how long it will be valid for
• Under Type of application/enquiry , select Certificate of Identity/Refugee Travel Document .

While you wait for us to contact you, you can start getting the child’s application ready.

To save time, complete the form on a computer.

Download the child travel document application [PPTC 192] (PDF, 1.64 MB)

Someone else can help you complete the form, like a family member or a friend you trust. However, they must be 18 years of age or older.

• the child’s proof of immigration status in Canada
• any valid passport or travel document issued in the child’s name
• 2 identical passport photos

On the back of 1 of the passport photos, the photographer must write all of the following:

• the complete address of their studio
• the date the photo was taken

The photographer can

• write this information by hand or
• use a stamp

The guarantor must

• sign the photo and
• write “I certify this to be a true likeness of (the child’s name)”
• changing the child’s name
• changing the sex on the child’s travel document

4. Find a guarantor

• the child’s application
• the back of 1 of the child’s passport photos

The guarantor must have known you for at least 6 months and must know of your child. Learn who’s eligible to act as a guarantor .

1. Complete the form

• If you can’t open the form,  follow these instructions .
• To get a Braille instruction booklet or large-print forms,  contact us .
• fill in the field with the surname (last name) at birth of 1 parent and

2. Gather all necessary documents and get a passport photo

Include the following documents with your application form:

• a photocopy of your proof of immigration status in Canada
• any valid passport or travel document issued in your name
• your guarantor must sign it and write “I certify this to be a true likeness of (your name)”

3. Find a guarantor and 2 references

You also need 2 references to include on your application.

Your references and guarantor must have known you for at least 6 months. Learn who’s eligible to act as a guarantor and as a reference .

4. Pay your fees

Your fees and payment methods depend on which document you apply for.

Fees and how to pay them (opens in a new tab)  

5. Submit your application

You need to apply by mail. In person services are not available.

We recommend you use a certified courier or traceable mail service to reduce delivery time, protect your documents and track delivery.

Courier address

Centralized Network – Certificate of Identity Section – Crémazie 6th Floor (OSC) 365 Laurier Avenue West Ottawa, Ontario K1A 1L1

Mailing address (non-courier)

OSC PPT-COI PO Box 8783 STN T CSC Ottawa, Ontario K1G 5G8

• which type of travel document to give you

Download the child travel document application [PPTC 192] (PDF, 1.77 MB)

• a photocopy of the child’s proof of immigration status in Canada
• any valid passport or travel document in the child’s name
• proof of parentage or proof of legal guardianship (if applicable)
• all documents that refer to the custody of, mobility of, or access to the child

All documents must be sent in either English or French. If a document is in another language, you must provide an official translation .

You may need extra documents if

• your child’s name has changed
• you’re replacing a lost, stolen or damaged travel document
• you’re updating the gender identifier on your child’s travel document

3. Find a guarantor

You’ll need to find a guarantor to sign

• the back of 1 of the photos

Your guarantor must

• be a permanent resident or a Canadian citizen
• live in Canada
• have known you (the child’s parent or legal guardian) personally for at least 6 months and know of the child
• registered or licensed and
• currently works in their field

See the list of eligible occupations, as well as the full requirements for a travel document guarantor .

Proof of immigration status documents

Documents you can use as proof of immigration status in Canada include

• a valid permanent resident card
• a temporary resident permit
• a notice of decision from the Immigration and Refugee Board (IRB)
• an IRCC verification of status (VOS) document
• a positive pre-removal risk assessment (PRRA) results letter

You need to be in Canada to apply for a travel document

Travel document services aren’t available outside of Canada.

If you have an emergency, contact the nearest Government of Canada office abroad .

How to open our forms

You need to

• The forms may not open on mobile devices (iPads, tablets, mobile phones).
• save the file on your computer in a place you can remember
• If you don’t have it, download Adobe Reader 10 for free.
• Adobe has help for solving common issues with Reader .

For more help, see our step-by-step instructions on downloading and opening PDFs . If you still have trouble opening the forms, contact us online or call us at 1-800-567-6868. If you’re outside Canada or the United States, contact the closest Canadian government office abroad .

• Next: After you apply

Page details

An official website of the United States government

Here’s how you know

Official websites use .gov A .gov website belongs to an official government organization in the United States.

Secure .gov websites use HTTPS A lock ( Lock A locked padlock ) or https:// means you’ve safely connected to the .gov website. Share sensitive information only on official, secure websites.

Acceptable Identification at the TSA Checkpoint

Adult passengers 18 and older must show valid identification at the airport checkpoint in order to travel.

• Beginning May 7, 2025, if you plan to use your state-issued ID or license to fly within the U.S., make sure it is REAL ID compliant . If you are not sure if your ID complies with REAL ID, check with your state department of motor vehicles.  
• State-issued Enhanced Driver’s License
• U.S. passport
• U.S. passport card
• DHS trusted traveler cards (Global Entry, NEXUS, SENTRI, FAST)
• U.S. Department of Defense ID, including IDs issued to dependents
• Permanent resident card
• Border crossing card
• An acceptable photo ID issued by a  federally recognized , Tribal Nation/Indian Tribe
• HSPD-12 PIV card
• Foreign government-issued passport
• Canadian provincial driver's license or Indian and Northern Affairs Canada card
• Transportation worker identification credential
• U.S. Citizenship and Immigration Services Employment Authorization Card (I-766)
• U.S. Merchant Mariner Credential
• Veteran Health Identification Card (VHIC)

In coordination with its DHS counterparts, TSA has identified acceptable alternate identification for use in special circumstances at the checkpoint.

A weapon permit is not an acceptable form of identification. A temporary driver's license is not an acceptable form of identification.

Beginning May 7, 2025, if you plan to use your state-issued ID or license to fly within the U.S., make sure it is REAL ID compliant . If you are not sure if your ID complies with REAL ID, check with your state department of motor vehicles.

Learn more about flying with a REAL ID .

 TSA currently accepts expired driver’s licenses or state-issued ID a year after expiration. DHS has extended the REAL ID enforcement deadline to May 7, 2025. Learn more about REAL ID on  TSA’s REAL ID  webpage.

TSA does not require children under 18 to provide identification when traveling within the United States. Contact the airline for questions regarding specific ID requirements for travelers under 18.

Forgot Your ID?

In the event you arrive at the airport without valid identification, because it is lost or at home, you may still be allowed to fly. The TSA officer may ask you to complete an identity verification process which includes collecting information such as your name, current address, and other personal information to confirm your identity. If your identity is confirmed, you will be allowed to enter the screening checkpoint. You will be subject to additional screening, to include a patdown and screening of carry-on property.

You will not be allowed to enter the security checkpoint if your identity cannot be confirmed, you choose to not provide proper identification or you decline to cooperate with the identity verification process.

TSA recommends that you arrive at least two hours in advance of your flight time.

Names With Suffixes

TSA accepts variations on suffixes on boarding passes and ID. Suffixes are not required on boarding passes. If there is a suffix on the boarding pass, and there is not one on the ID or vice versa, that is considered an acceptable variation.

If your identity cannot be verified, you will not be allowed to enter the screening checkpoint.

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GETTING ONBOARD

Required travel documents.

GETTING ONBOARD WITH

THE RIGHT TRAVEL DOCUMENTS

It’s your responsibility to ensure you have all the proper documentation to board the ship and enter each of the countries your cruise visits. We’ll require government-issued identification to board. And government authorities may require you to have a visa or meet other requirements.

Select your departure port below to find out exactly what you need. But be aware – government requirements may change.

Don't Get Caught Without The Right Travel Doc

Passports are Best A passport is the best ID document for travel. Make sure yours doesn't expire for 6 months after your cruise ends. Learn more

Caution: Birth Certificates U.S. Citizens can cruise with a U.S. birth certificate on most sailings from the U.S. But your birth certificate needs to meet the requirements. Learn more

Names Must Match If you've had a name change, and the name used across your documents does not match, you will need to take an extra step. Learn more

Cruising With Kids That Aren't Yours When a minor (age 17 and under) travels without their legal guardian, an accompanying adult must present a notarized form signed by the child's guardian. Learn more

Visas May Be Required Some countries require an entry visa or electronic visa based on your nationality. Learn more

Don't Pack Your Docs Please keep all travel documents on your person at the terminal; you’ll need to present them at check-in.

Select where you're sailing from

Popular homeports:, full list of all homeports:, travel document requirements for sailings from u.s. homeports (excluding honoulu, hawaii & seward, alaska).

Here are the current requirements for our guests sailing from the U.S. Booked guests will be provided the latest full details prior to sailing. Please select the citizenship options below to learn the right requirements:

Accepted Identification for U.S. Citizens & Permanent Residents

Note: U.S. Cruises that visit Colombia or Panama If your sailing visits Colombia or Panama, see your protocols here .

In order to sail, a guest must meet the requirements of ONE of the check boxes below.

All documents must be original – no photocopies. Your name must match across documents. What if I had a name change?

• U.S. Passport Book OR U.S. Passport Card
• Royal Caribbean strongly recommends that all guests travel with a valid passport. Learn why a passport is best.
• Passports must be valid at least 6 months after your cruise ends
• Read more about passport requirements.
• U.S. Birth Certificate AND Valid Government Issued ID (State ID Card, Driver’s License OR Military ID)
• Original U.S. State Certified Birth Certificate or a certified copy; or an original Consular Birth Abroad Certificate from the U.S. State Department.
• Read more about birth certificate requirements.
• Guests age 15 and under are NOT required to have a photo ID, just the birth certificate.
• Permanent Resident Card (Alien Resident Card "ARC" OR Green Card) AND Valid Passport from Country of Citizenship
• Guests must bring their physical Permanent Resident Card and it must be original – no photocopies.
• Passports must be valid at least 6 months after your cruise ends.
• Guests age 16 and older whose ARC has no photo must present a valid government issued photo ID
• Barbados & Martinique require ARC guests to provide a valid passport.
• Any additional requirements are the responsibility of the guest.
• U.S. Naturalization Certificate AND Valid Government Issued ID (State ID Card, Driver’s License OR Military ID)
• Original U.S. Naturalization Certificate or a certified copy.
• Enhanced Driver’s License (EDL) that is not expired
• Enhanced Driver's Licenses are only available from the following states: Michigan, Minnesota, New York, Vermont and Washington State.
• An Enhanced Driver’s License is different from a REAL ID compliant id. An EDL will have a flag on the front.
• U.S. Passport Book
• Visa may be required based on Passport Country of Origin. Learn More

Additionally, visas or travel permits may be required to enter some countries.

• Electronic Travel Authorization will be required based on disembarkation port.
• Learn more about visa requirements.

Accepted Identification for Canadian Citizens

• Canadian Passport Book – Required if traveling to the U.S. by air
• Enhanced Driver's Licenses are only available from the following Provinces: British Columbia, Manitoba, Ontario, and Quebec.
• Guests age 14 and under may present a passport as noted above OR one of the documents below:
• Original Naturalization Certificate OR Original Valid Canadian Citizenship Card OR Original Birth Certificate Issued by Canada.
• Read more about birth certificate requirements

In order to sail, a guest must meet the requirements below.

• Canadian Passport Book

Accepted Identification for Other Nationalities

• Valid Passport from Country of Citizenship

Additionally, visas or travel permits may be required to enter some countries. Please check requirements for your own nationality. Common visas are noted below.

• The United States may require a Electronic System for Travel Authorization (ESTA) or Visa depending on nationality.
• Please check requirements for your own nationality .
• Electronic Visa Update System (EVUS) is required for Chinese Nationals.
• Sailings with a Canadian Port of Call (ex. Alaska sailings) may require a Canadian Visitor’s Visa.

Travel document requirements for sailings from Australian homeports

Here are the current requirements for our guests sailing from Australia. Booked guests will be provided the latest full details prior to sailing. Please select the citizenship options below to learn the right requirements:

Accepted Identification for U.S. Citizens

• U.S. Passport Book AND Australian Electronic Travel Authority (ETA)
• All visitors are required to get an Australian ETA to travel to Australia.
• Read more about passport requirements

Additionally, visas or travel permits may be required to enter some countries. Please check requirements for your own nationality.

• New Zealand Electronic Travel Authority (NZeTA)
• All visitors are required to get a NZeTA to travel to New Zealand.

Accepted Identification for U.K. Citizens

• Passport Book

Accepted Identification for Australian Citizens

• Australian Passport Book
• Australian Driver's License OR Government-issued, laminated photo ID
• Cruise itinerary must call only on Australian ports of call.
• If an itinerary leaves Australia, then guests must use a Passport.
• Guests age 17 and under may present one of the documents below:
• Medicare Card - Can be used as the only identification for children when all guests share the same last name.
• Original (or Certified) Birth Certificate - If the parent's name differs from the child.

* Sailings that originate and end in ports within Australia that do not include a visit to an overseas port outside of Australia. (Note that Queensland cruises that include Willis Island are considered domestic cruises) . If an itinerary leaves Australia, then guests must use a Passport.

• Passport Book AND Australian Electronic Travel Authority (ETA)
• For Transpacific sailings, the United States may require a Electronic System for Travel Authorization (ESTA) or Visa depending on nationality.

Travel document requirements for sailings from Canadian homeports

Here are the current requirements for our guests sailing from Canada. Booked guests will be provided the latest full details prior to sailing. Please select the citizenship options below to learn the right requirements:

Accepted Identification for U.S. Citizens & Permanent Residents

• U.S. Passport Book - If traveling to Canada by air
• U.S. Passport Card - Can be used if traveling to Canada by ground/car or by sea
• U.S. Birth Certificate AND Valid Government Issued ID (State ID Card, Driver’s License OR Military ID) - Can be used if traveling to Canada by ground/car or by sea
• Permanent Resident Card (Alien Resident Card "ARC" OR Green Card) AND Valid Passport from Country of Citizenship - If traveling to Canada by air, ground/car or by sea
• Passports must be valid for at least 6 months after your cruise ends.
• Guests age 16 and older whose ARC has no photo must present a valid government issued photo ID.
• Enhanced Driver’s License (EDL) that is not expired - Can be used if traveling to Canada by ground/car or by sea

Accepted Identification for Canadian Citizens & Permanent Residents

• Canadian Permanent Resident Card AND Valid Passport from Country of Citizenship
• Guests age 14 and under may also present either:
• Canada may require an Electronic Travel Authorization (eTA) or Visa depending on nationality.

Travel document requirements for sailings from European homeports (excluding Southampton, England; Haifa, Israel & Istanbul, Turkey)

Here are the current requirements for our guests sailing from Europe. Booked guests will be provided the latest full details prior to sailing. Please select the citizenship options below to learn the right requirements:

Additionally, visas or travel permits will soon be required to enter European Union countries.

• Traveling to Europe
• Coming Soon - All visitors will soon be required to get an European Travel Information and Authorization System (ETIAS) to travel to Europe.
• Sailings that have a European Union Port of Call
• For Transatlantic sailings, the United States may require a Electronic System for Travel Authorization (ESTA) or Visa depending on nationality.

Accepted Identification for European Citizens

• Guests are responsible for any requirements a country may have.
• Royal Caribbean strongly recommends that all guests travel with a valid passport. Learn why a passport is best
• EU Government ID
• Cruise itinerary must call only on countries within the Schengen Region .
• EU Government ID must be valid at least 3 months after your cruise ends.
• A Multi-Entry Schengen Visa may be required
• Coming Soon - European Travel Information and Authorization System (ETIAS)
• Some nationalities will soon be required to get an European Travel Information and Authorization System (ETIAS) to travel to Europe.
• A Schengen Visa may be required
• European Travel Information and Authorization System (ETIAS)
• Coming Soon - Some nationalities will soon be required to get an European Travel Information and Authorization System (ETIAS) to travel to Europe.

Travel document requirements for sailings from Dubai

Here are the current requirements for our guests sailing from Dubai. Booked guests will be provided the latest full details prior to sailing. Please select the citizenship options below to learn the right requirements:

• U.K. Passport Book

Travel document requirements for sailings from Central & South American homeports

Here are the current requirements for our guests sailing from Central and South America. Booked guests will be provided the latest full details prior to sailing. Please select the citizenship options below to learn the right requirements:

• Australian citizens cruising to and from Buenos Aires, Argentina and Valparaiso, Chile require additional documentation.

Travel document requirements for sailings from Singapore

Here are the current requirements for our guests sailing from Singapore. Booked guests will be provided the latest full details prior to sailing. Please select the citizenship options below to learn the right requirements:

• U.S. Passport Book AND Singapore Arrival Card (SGAC)
• All visitors are required to get an Singapore Arrival Card to travel to Singapore.

Accepted Identification for Singaporean Citizens

• Singaporean Passport Book
• Passport Book AND Singapore Arrival Card (SGAC)

Travel document requirements for sailings from Japanese homeports

Here are the current requirements for our guests sailing from Japan. Booked guests will be provided the latest full details prior to sailing. Please select the citizenship options below to learn the right requirements:

Accepted Identification for Japanese Citizens

• Japanese Passport Book

Travel document requirements for sailings from Chinese homeports

Here are the current requirements for our guests sailing from China. Booked guests will be provided the latest full details prior to sailing. Please select the citizenship options below to learn the right requirements:

Accepted Identification for Chinese Citizens

• Chinese Passport Book

Travel document requirements for sailings from Istanbul, Turkey

Here are the current requirements for our guests sailing from Istanbul, Turkey. Booked guests will be provided the latest full details prior to sailing. Please select the citizenship options below to learn the right requirements:

• U.S. Passport Book AND Turkish Visa
• All visitors are required to get a Turkish Visa to travel to Turkey.
• Passport Book AND Turkish Visa

Travel document requirements for sailings from Haifa, Israel

Here are the current requirements for our guests sailing from Haifa, Israel. Booked guests will be provided the latest full details prior to sailing. Please select the citizenship options below to learn the right requirements:

• All visitors will soon be required to get an European Travel Information and Authorization System (ETIAS) to travel to Europe.

Travel document requirements for sailings from Seward, Alaska

Here are the current requirements for our guests sailing from the Seward. Booked guests will be provided the latest full details prior to sailing. Please select the citizenship options below to learn the right requirements:

• Canada may require a Visa depending on nationality.

Travel document requirements for sailings from Southampton, England

Here are the current requirements for our guests sailing from Southampton. Booked guests will be provided the latest full details prior to sailing. Please select the citizenship options below to learn the right requirements:

Additionally, visas or travel permits will soon be required to enter the U.K. and European Union countries.

• Entering the U.K.
• Coming Soon - All visitors will soon be required to get an U.K. Travel Authorization (ETA) to travel to the U.K.

Travel document requirements for sailings from Oahu (Honolulu), Hawaii

Here are the current requirements for our guests sailing from the Honolulu. Booked guests will be provided the latest full details prior to sailing. Please select the citizenship options below to learn the right requirements:

• Australian Electronic Travel Authority (ETA).

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Biggest Bombshells from Diddy's Lawsuits: Disturbing Allegations of Rape, Sex Trafficking and More

Sean "Diddy" Combs has been accused of sexual assault by multiple people and recently had his homes raided by federal agents

Before Sean “Diddy” Combs ' properties were raided by federal agents this week, the rapper was already facing several sexual assault allegations .

The 54-year-old music mogul has been accused of abuse, rape, sex trafficking and other disturbing acts in five separate sexual assault lawsuits filed since November 2023. He's denied all of the allegations .

On Monday, Combs' properties in Los Angeles and Miami  were raided by federal agents .

"Earlier today, Homeland Security Investigations (HSI) New York executed law enforcement actions as part of an ongoing investigation, with assistance from HSI Los Angeles, HSI Miami, and our local law enforcement partners. We will provide further information as it becomes available," a Homeland Security Investigations representative said in a statement to PEOPLE.

Here are the biggest bombshells from Combs' sexual assault lawsuits.

Roy Rochlin/Getty

November 16, 2023: Cassie Alleges Rape, Sex Trafficking and Domestic Violence; Lawsuit Settled

In November 2023, Cassie (whose full name is Casandra Ventura) filed a lawsuit against Combs, her former boyfriend, alleging that the music mogul raped and sex trafficked her over the course of an abusive 10 years.

According to a complaint filed in New York, the "Me & U" singer claimed she was stuck in a decade-long “cycle of abuse, violence and sex trafficking” that included a 2018 rape after she tried to leave him, and multiple instances of domestic violence.

The complaint, obtained by PEOPLE, said Ventura — who began working with Combs in 2006, one year after they met — started dating the rapper in September 2007 due to fear of retaliation should she deny him. (She had a boyfriend at the time, and he was publicly dating  Kim Porter .)

Ventura alleged Combs gave her “copious amounts of drugs," exhibited “uncontrollable rage” often and “frequently beat Ms. Ventura savagely,” violence she claimed was witnessed by many of his employees.

Following instances of violence, per the complaint, Combs would often hide Ventura in “hotels for days at a time to let her bruises heal” as a means of covering up the attacks, such as a 2009 encounter in which he allegedly stomped on her face.

ANGELA WEISS/AFP via Getty

She also alleged that Combs often forced her to partake in forced encounters with sex workers that he called “freak offs,” or “FOs," which “always” included ecstasy, cocaine, GHB, ketamine, marijuana and alcohol, according to the complaint.

Manipulation allegedly played a major role in the abuse. After Ventura entered a brief relationship with the rapper  Kid Cudi  in 2011, per the complaint, Combs found their emails and “hit her several times, and then kicked her in the back as she tried to run out the door.”

One year later, Combs allegedly told Ventura he was going to blow up Kid Cudi’s car — and the star’s car exploded in his driveway around the same time.

After Ventura attempted to discuss leaving Combs at a September 2018 dinner with the rapper in Malibu, per the complaint, he allegedly forced his way into her home and raped her.

Combs’ lawyer Ben Brafman denied the allegations, which he called “offensive and outrageous" in a statement to PEOPLE at the time.

One day later, Combs and Ventura announced  they resolved the claims  in the lawsuit to their "mutual satisfaction.” The parties added that there will be no further details publicly released about the terms of the agreement.

November 23, 2023: Joi Dickerson-Neal Alleges Rape, Drugging and Revenge Porn; Lawsuit Ongoing

Less than a week after settling his lawsuit with Cassie,  Combs was accused of sexual assault  in a lawsuit filed in the Manhattan Supreme Court. 

According to the court documents obtained by PEOPLE, a woman named Joi Dickerson-Neal accused Combs of drugging and raping her when she was a college student at Syracuse University in 1991. Dickerson-Neal's attorneys claimed she was the victim of “revenge porn” after the music mogul allegedly recorded the incident and shared the tape with others in the music industry.

After meeting Combs through mutual friends and appearing in one of his music videos, Dickerson-Neal claimed she “reluctantly” agreed to a date with the rapper despite already having heard about his alleged “mistreatment of women," said her lawyer Jonathan Goldhirsch in a press release.

 Dia Dipasupil/Getty

Dickerson-Neal alleged that she left her drink at the table with Combs during the dinner and soon “couldn't independently stand or walk.”

“Days later, a male friend revealed to her that he had viewed the ‘sex tape’ along with other men,” the documents alleged. Dickerson-Neal claimed the alleged assault caused a decline in her mental health, causing her to leave college and never receive her degree.

At the time of the filing, which occurred as the  New York State Adult Survivors Act  window was about to close, Combs denied the allegations, claiming Dickerson-Neal fabricated the story.

“This last-minute lawsuit is an example of how a well-intentioned law can be turned on its head. Ms. Dickerson's 32-year-old story is made up and not credible. Mr. Combs never assaulted her, and she implicates companies that did not exist. This is purely a money grab and nothing more," a spokesperson for the rapper wrote in a statement to PEOPLE.

November 23, 2023: Liza Gardner Alleges Rape; Lawsuit Ongoing

The same day Dickerson-Neal's lawsuit was filed, a third lawsuit was filed against Combs in New York County Supreme Court by a Jane Doe, since revealed to be Liza Gardner .

In the lawsuit, obtained by PEOPLE, Gardner alleged that Combs and singer-songwriter Aaron Hall took turns raping her and a friend in New York City more than 30 years ago.

Gardner alleged she met the men at an event hosted by Uptown Records distributor MCA Records at the company’s offices. “Combs and Hall were very flirtatious and handsy with Jane Doe and her friend, offering them drinks throughout the night,” the lawsuit stated.

Later at Hall’s apartment, Gardner alleged she "was coerced into having sex with Combs," after which she "laid in bed, shocked and traumatized," per the lawsuit. “As she was in the process of getting dressed, Hall barged into the room, pinned her down and forced Jane Doe to have sex with him.”

Kevin Winter/Getty

According to the lawsuit, the other woman “had been forced to have sex with Combs and Hall in another room.”

Combs allegedly became violent days after the assault, with Gardner claiming he choked her "to the point that she passed out," per the complaint.

A spokesperson for Combs denied the allegations in a statement to PEOPLE at the time. “These are fabricated claims falsely alleging misconduct from over 30 years ago and filed at the last minute. This is nothing but a money grab. Because of Mr. Combs’ fame and success, he is an easy target for anonymous accusers who lie without conscience or consequence for financial benefit," they wrote.

The spokesperson added, "The New York Legislature surely did not intend or expect the Adult Survivors Act to be exploited by scammers. The public should be skeptical and not rush to accept these bogus allegations."

December 6, 2023: Jane Doe Alleges Sex Trafficking and Gang Rape; Lawsuit Ongoing

In a lawsuit filed in December in New York, a woman under the name Jane Doe accused Combs as well as former Bad Boy Entertainment president  Harve Pierre  and a third individual labeled as "Third Assailant" of sex trafficking and gang rape when she was 17 years old. 

In the filing obtained by PEOPLE, Jane Doe claimed that Pierre approached her at a lounge in Michigan and convinced her to take a private jet with him and Third Assailant to Combs' recording studio in New York City.

Once she arrived, she alleged she was given drugs and alcohol before being "viciously gang raped" "one after the other," the lawsuit claimed.

Mike Coppola/Getty 

“As alleged in the complaint, Defendants preyed on a vulnerable high school teenager as part of a sex trafficking scheme that involved plying her with drugs and alcohol and transporting her by private jet to New York City where she was gang raped by the three individual defendants at Mr. Combs’ studio," Jane Doe's lawyer, Douglas H. Wigdor said in a statement. "The depravity of these abhorrent acts has, not surprisingly, scarred our client for life."

At the time, Combs denied the allegations in a statement to PEOPLE.

“ENOUGH IS ENOUGH. For the last couple of weeks, I have sat silently and watched people try to assassinate my character, destroy my reputation and my legacy," he said.

The mogul added, "Sickening allegations have been made against me by individuals looking for a quick payday. Let me be absolutely clear: I did not do any of the awful things being alleged. I will fight for my name, my family and for the truth."

February 26, 2024: Rodney 'Lil Rod' Jones Alleges Sexual Harassment and Drugging; Lawsuit Ongoing

Rodney “Lil Rod” Jones, a former producer and videographer for Combs, filed a lawsuit in New York federal court alleging that for more than a year, the Bad Boy Records founder sexually harassed, drugged and threatened him .

According to court documents obtained by PEOPLE, Jones produced nine songs on Combs' recent  Love  album from September 2022 to November 2023, lived with him in various U.S. cities and would vacation to other countries with him.

During that time, Jones claimed he “witnessed, experienced, and endured many things that went far beyond his role as a producer on the Love album.”

Combs’ adult son,  Justin ; his chief of staff, Kristina Khorram; Universal Music Group CEO Sir Lucian Grainge; and former Motown Records CEO Ethiopia Habtemariam are also named as defendants in the lawsuit. 

Jones claimed he was “required” to “constantly” film Combs and in turn "secured HUNDREDS of hours of footage and audio recordings of Mr. Combs, his staff, and his guests engaging in serious illegal activity," per the court document.

Kevin Mazur/MG18/Getty

While living together, Jones allegedly "was the victim of constant unsolicited and unauthorized groping and touching of his anus by Mr. Combs," according to the lawsuit, which also alleges that Combs showed him a video of Stevie J  having anal intercourse with a man as a way to solicit him.

On Thanksgiving Day in 2022, per Jones lawsuit, the female cousin of Combs’ girlfriend at the time,  Yung Miami , allegedly sexually assaulted him as well “in the presence of Mr. Combs and his staff.”

Jones alleged that Combs brought prostitutes into his Miami house and said on one occasion he was drugged and possibly raped. Additionally, Jones claimed to have footage of “Mr. Combs providing laced alcoholic beverages to minors and sex workers at his homes in California, New York, the U. S. Virgin Islands, and Florida.” 

Combs' lawyer, Shawn Holley, denied the allegations in a statement to PEOPLE at the time. “Lil Rod is nothing more than a liar who filed a $30 million lawsuit shamelessly looking for an undeserved payday. His reckless name-dropping about events that are pure fiction and simply did not happen is nothing more than a transparent attempt to garner headlines," he wrote.

"We have overwhelming, indisputable proof that his claims are complete lies. Our attempts to share this proof with Mr. Jones’ attorney, Tyrone Blackburn, have been ignored, as Mr. Blackburn refuses to return our calls. We will address these outlandish allegations in court and take all appropriate action against those who make them," continued the lawyer.

A rep for Justin Combs  told TMZ , "Justin Combs categorically denies these absurd allegations. They are all lies! This is a clear example of a desperate person taking desperate measures in hopes of a pay day. There will be legal consequences for ALL defamatory statements made about the Combs family."

If you or someone you know has been a victim of sexual abuse, text "STRENGTH" to the Crisis Text Line at 741-741 to be connected to a certified crisis counselor.

If you or someone you know has been sexually assaulted, please contact the National Sexual Assault Hotline at 1-800-656-HOPE (4673) or go to  rainn.org .

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Temporary Protected Status

ALERT:  On Dec. 28, 2023, the U.S. District Court for the Northern District of California dismissed Ramos v. Nielsen , 18-cv-01554 (N.D. Cal. Dec. 28, 2023). Bhattarai v. Nielsen , 19-cv-731 (N.D. Cal. March 12, 2019) was consolidated with Ramos in August 2023.  The Temporary Protected Status (TPS) designations of El Salvador, Haiti, Honduras, Nepal, Nicaragua and Sudan remain effective. Current TPS beneficiaries who wish to extend their TPS must re-register during the re-registration period for their country’s designation. The validity of Employment Authorization Documents and other TPS-related documentation that DHS automatically extended in this  Federal Register notice continues through June 30, 2024.

ALERT:  The Department of Homeland Security extended the re-registration periods for the Temporary Protected Status (TPS) designations of El Salvador, Haiti, Honduras, Nepal, Nicaragua and Sudan.

The re-registration period under the TPS designation of:

• El Salvador is currently open and runs through March 9, 2025;
• Haiti is currently open and runs through Aug. 3, 2024;
• Honduras is currently open and runs  through July 5, 2025;
• Nepal is currently open and runs through June 24, 2025;
• Nicaragua is currently open and runs through July 5, 2025; and
• Sudan is currently open and runs through April 19, 2025.

For more information, please see the Federal Register notice .

ALERT:  Certain TPS beneficiaries and applicants who electronically filed Form I-765, Application for Employment Authorization, did not receive a receipt notice or their receipt notice did not include language about the 540-day automatic Employment Authorization Document (EAD) extension . On or before the week of March 13, we will send these applicants an email and/or text notification instructing them to sign into their USCIS online account and obtain a corrected, printable receipt notice. We will also send corrected paper receipt notices by mail. Please note that, if you are a TPS beneficiary and your TPS country designation is still current, you are authorized to work. However, you must obtain your corrected receipt notice to present when completing Form I-9, Employment Eligibility Verification. If you are eligible for the 540-day automatic EAD extension, any USCIS receipt notice for your Form I-765-- together with your expired EAD-- will serve as acceptable proof of employment authorization and EAD validity during the automatic extension period.

ALERT: Beginning July 1, 2022, USCIS will issue a new travel authorization document to Temporary Protected Status (TPS) beneficiaries: Form I-512T, Authorization for Travel by a Noncitizen to the United States.

Beginning July 1, 2022, USCIS will issue a new travel authorization document to Temporary Protected Status (TPS) beneficiaries: Form I-512T, Authorization for Travel by a Noncitizen to the United States. We will no longer issue advance parole documents as evidence of our prior consent to a TPS beneficiary’s travel outside the United States.

If you are a TPS beneficiary with an existing, unexpired advance parole document, you may continue to use it for travel outside the United States through the period of validity printed on it.

If you are a TPS beneficiary applying for a new travel authorization document, you should continue to use Form I-131, Application for Travel Document. If you have a pending Form I-131, you do not need to file a new application.

We will continue issuing advance parole documents to noncitizens with pending applications for TPS (Form I-821).

ALERT: Recent TPS Designations/Extensions

Recent TPS Designations/Extensions:

• On March 22, 2024, Secretary of Homeland Security Alejandro N. Mayorkas announced the extension and redesignation of Burma (Myanmar) for TPS for 18 months, from May 26, 2024, through Nov. 25, 2025. For additional information, please see the  TPS Burma (Myanmar) page and the  Federal Register notice .
• On Jan. 26, 2024, Secretary of Homeland Security Alejandro N. Mayorkas announced the extension and redesignation of Syria for TPS for 18 months, from April 1, 2024, through Sept. 30, 2025. For additional information, please see the  TPS Syria  page and the  Federal Register notice .
• On Oct. 6, 2023, Secretary of Homeland Security Alejandro N. Mayorkas announced the extension and redesignation of Cameroon for TPS for 18 months, from Dec. 8, 2023, through June 7, 2025. For additional information, please see the  TPS Cameroon page and the  Federal Register notice .
• On Sept. 21, 2023, Secretary of Homeland Security Alejandro N. Mayorkas announced the extension and redesignation of Afghanistan for TPS for 18 months, from Nov. 21, 2023, through May 20, 2025. For additional information, please see the TPS Afghanistan page and the Federal Register notice.
• On Sept. 20, 2023, Secretary of Homeland Security Alejandro N. Mayorkas announced the extension of Venezuela’s TPS for 18 months and a separate redesignation of Venezuela for TPS for 18 months. For additional information, please see the  TPS Venezuela page and the  Federal Register notice .
• On Sept. 5, 2023, Secretary of Homeland Security Alejandro N. Mayorkas announced the extension and redesignation of South Sudan for TPS for 18 months, from Nov. 4, 2023, through May 3, 2025. For additional information, please see the TPS South Sudan page and the Federal Register notice .
• On Aug. 18, 2023, Secretary of Homeland Security Alejandro N. Mayorkas announced the extension and redesignation of Sudan for TPS for 18 months, from Oct. 20, 2023, through April 19, 2025. For additional information, please see the  TPS Sudan page and the  Federal Register notice .
• On Aug. 18, 2023, Secretary of Homeland Security Alejandro N. Mayorkas announced the extension and redesignation of Ukraine for TPS for 18 months, from Oct. 20, 2023, through April 19, 2025. For additional information, please see the  TPS Ukraine  page and the  Federal Register notice .

The Secretary of Homeland Security may designate a foreign country for TPS due to conditions in the country that temporarily prevent the country's nationals from returning safely, or in certain circumstances, where the country is unable to handle the return of its nationals adequately. USCIS may grant TPS to eligible nationals of certain countries (or parts of countries), who are already in the United States. Eligible individuals without nationality who last resided in the designated country may also be granted TPS.

The Secretary may designate a country for TPS due to the following temporary conditions in the country:

• Ongoing armed conflict (such as civil war)
• An environmental disaster (such as earthquake or hurricane), or an epidemic
• Other extraordinary and temporary conditions

During a designated period, individuals who are TPS beneficiaries or who are found preliminarily eligible for TPS upon initial review of their cases ( prima facie eligible):

• Are not removable from the United States
• Can obtain an employment authorization document (EAD)
• May be granted travel authorization

Once granted TPS, an individual also cannot be detained by DHS on the basis of his or her immigration status in the United States.

TPS is a temporary benefit that does not lead to lawful permanent resident status or give any other immigration status. However, registration for TPS does not prevent you from:

• Applying for nonimmigrant status
• Filing for adjustment of status based on an immigrant petition
• Applying for any other immigration benefit or protection for which you may be eligible

PLEASE NOTE: To be granted any other immigration benefit you must still meet all the eligibility requirements for that particular benefit.  An application for TPS does not affect an application for asylum or any other immigration benefit and vice versa. Denial of an application for asylum or any other immigration benefit does not affect your ability to register for TPS, although the grounds of denial of that application may also lead to denial of TPS.

Select the country link for additional specific country information.

• Afghanistan
• Burma (Myanmar)
• El Salvador
• South Sudan

To be eligible for TPS, you must:

• Be a national of a country designated for TPS, or a person without nationality who last habitually resided in the designated country;
• File during the open initial registration or re-registration period, or you meet the requirements for late initial filing during any extension of your country’s TPS designation (Late initial filers see ‘Filing Late’ section below);
• Have been continuously physically present (CPP) in the United States since the effective date of the most recent designation date of your country; and
• Have been continuously residing (CR) in the United States since the date specified for your country. (See your country’s TPS web page to the left). The law allows an exception to the continuous physical presence and continuous residence requirements for brief, casual and innocent departures from the United States. When you apply or re-register for TPS, you must inform USCIS of all absences from the United States since the CPP and CR dates. USCIS will determine whether the exception applies in your case.

You may NOT be eligible for TPS or to maintain your existing TPS if you:

• Have been convicted of any felony or two or more misdemeanors committed in the United States;
• Are found inadmissible as an immigrant under applicable grounds in INA section 212(a), including non-waivable criminal and security-related grounds;
• Are subject to any of the mandatory bars to asylum. These include, but are not limited to, participating in the persecution of another individual or engaging in or inciting terrorist activity;
• Fail to meet the continuous physical presence and continuous residence in the United States requirements;
• Fail to meet initial or late initial TPS registration requirements; or
• If granted TPS, you fail to re-register for TPS, as required, without good cause.

You must include the necessary forms, evidence, fees, or fee waiver request when filing your TPS application. Below is information about what you must include in your TPS package. Please also check your country’s specific TPS page to the left to see if there are any special filing instructions specific to your TPS-designated country.

To register or re-register for TPS you must file Form I-821, Application for Temporary Protected Status . Eligible nationals of certain countries, or individuals without nationality who last habitually resided in those countries, can now file Form I-821 online. All applicants eligible to file for TPS under one of the current designations may file Form I-821 online.

When filing an initial TPS application or re-registering for TPS, you can also request an employment authorization document (EAD) by submitting a completed Form I-765, Request for Employment Authorization, at the time of filing Form I-821. You may also file your Form I-765 request separately at a later date. Filing Form I-821 with Form I-765 may help you receive your EAD more promptly if you are eligible. You may also file Form I-765 online if filing concurrently with Form I-821 online.

When you apply, if you are aware that a relevant ground of inadmissibility applies to you and you need a waiver to obtain TPS, please include a  Form I-601, Application for Waiver of Grounds of Inadmissibility , with your TPS application package. However, you do not need to file a new Form I-601 for an incident that USCIS has already waived with a prior TPS application. USCIS may grant a waiver of certain inadmissibility grounds for humanitarian purposes, to assure family unity, or when it is in the public interest.

These forms are free and available on the forms section of the USCIS website at:  www.uscis.gov/forms .

When filing an initial TPS application, you must submit:

• Identity and Nationality Evidence : to demonstrate your identity and that you are a national of a country designated for TPS (or that you have no nationality and you last habitually resided in a country designated for TPS).
• Date of Entry Evidence : to demonstrate when you entered the United States.
• Continuous Residence (CR) Evidence : to demonstrate that you have been in the United States since the CR date specified for your country (see your country’s TPS web page to the left).

Any document that is not in English must be accompanied by a complete English translation. The translator must certify that:

• He or she is competent both in English and the foreign language used in the original document; and
• The translation is true and correct to the best of his or her ability, knowledge, and belief.

Identity and Nationality Evidence We encourage you to submit primary evidence (see below), if available. If USCIS does not find  the document(s) you submit with your application to be sufficient, we will send you a request for additional evidence. If you cannot submit primary evidence of your identity and nationality, you may submit the secondary evidence listed below with your application.

The following table explains the different types of evidence you can provide.

You may also provide any other document or information that you believe helps prove your nationality.

PLEASE NOTE: Birth in a TPS-designated country does not always mean you are a national of that country. Please see your TPS-designated country’s nationality laws for further information.

Date of Entry Evidence

• A copy of your passport;
• I-94 Arrival/Departure Record; or
• Copies of documents specified in the “Continuous Residence (CR) Evidence” section below.

Continuous Residence (CR) Evidence

• Employment records;
• Rent receipts, utility bills, receipts or letters from companies;
• School records from the schools that you or your children have attended in the U.S.;
• Hospital or medical records concerning treatment or hospitalization of you or your children; or
• Attestations by church, union or other organization officials who know you and where you have been residing.

Please see  Form I-821 instructions  for more details on acceptable evidence.

There is a fee for Form I-821 if you are registering for TPS for the first time.  There is no fee for Form I-821 if you are re-registering for TPS.

Other related fees, such as the biometrics services fee, vary for initial registrations and re-registrations  depending on:

• If you want an EAD; and
• If you need to request a waiver of grounds of inadmissibility.

Please review the  form instructions  carefully before applying.  Read the Filing Fee and Special Instructions sections on the  Form I-821  web page. These sections explain what fees to pay. Refer to the chart under Special Instructions for fee information. If you do not pay the proper fees (or submit a proper fee waiver request), your application will be rejected.

If you cannot afford the costs associated with the TPS filing, please make sure to include a fee waiver request on Form I-912, Application for Fee Waiver  (or other written request). For more information about filing a fee waiver request, visit the webpages on  Form I-912 and on Additional Information on Filing a Fee Waiver .

If you are filing an initial application and USCIS denies your fee waiver request, you may re-file and pay the correct fees either before the registration deadline  or  within 45 days of the date on the fee waiver denial notice, whichever is later.

If you are filing a re-registration application and USCIS denies your fee waiver request on or before the re-registration deadline, we recommend that you re-file and pay the correct fees before the re-registration deadline . If you are unable to file before the re-registration deadline, you may still re-file after the deadline and this will be reviewed under good cause for late re-registration.

For information about when and where you must file your TPS application, please see the country specific pages to the left.

Step 1: File Your Application Once you have prepared your TPS package with the forms, evidence and filing fees (or request for a fee waiver), you will need to send it to the address indicated on your TPS country page to the left. Please make sure you sign your application and include the correct fee amount (or fee waiver request). These are the two of the most common mistakes USCIS receives on TPS applications.  Please look above at the fee chart to see what fees you must pay (a properly documented fee waiver request may be submitted).  If you do not pay the proper fees (or submit a proper fee waiver request), your application will be rejected.

Step 2: USCIS Receives Your Application When USCIS receives your application, we will review it for completeness and for the proper fees or a properly documented fee waiver request. If your case meets the basic acceptance criteria, your application will be entered into our system and we will send you a receipt notice. At the top of this notice you will find a receipt number which can be used to check the status of your case online.

If you do not receive your receipt notice within three weeks of filing, you can call the USCIS Contact Center at 1-800-375-5283 to request assistance. If your application is rejected at the initial review stage, you may re-file within the registration period after correcting the problems described in the USCIS notification.

If your application was rejected because we determined you were not eligible for a fee waiver, you may submit a new TPS package. Go to the ‘Fee Waiver’ section above for more information.

Step 3: USCIS Contacts You If USCIS needs to collect your photograph, signature, and/or fingerprints (these are called biometrics), USCIS will send you an appointment notice to have your biometrics captured at an Application Support Center ( ASC ). Every TPS applicant over 14 years old must have their biometrics collected. Biometrics are required for identity verification, background checks and the production of an EAD, if one has been requested.

In certain situations, such as when it’s impossible to take a fingerprint, USCIS can waive the collection of biometrics. In some cases, we may be able to reuse the biometrics previously collected in association with your previous TPS application.  Even if you do not need to attend an ASC appointment, you still need to pay the biometrics fee (if required) to help cover costs associated with reusing your biometrics.

Step 4: Go to the ASC When you report to an ASC, you must bring:

• Evidence of nationality and identity with a photograph of you, such as a passport
• Your receipt notice
• Your ASC appointment notice
• Your current EAD, if you already have one

If you cannot make your scheduled appointment, you may reschedule. To reschedule an ASC appointment, make a copy of your appointment notice to retain for your records, then mail the original notice with your rescheduling request to the ASC address listed on the notice. You should submit your request for rescheduling as soon as you know you have an unavoidable conflict on your scheduled ASC date. A new appointment notice will be sent to you by mail. Please note that rescheduling a biometrics appointment may cause the adjudication of your application to be delayed.

If you need an accommodation due to a disability that affects your ability to go to the ASC, please go to the  Disability Accommodations for the Public webpage for more information.

WARNING: If you fail to appear for your ASC appointment without rescheduling, or if you repeatedly miss scheduled ASC appointments, your TPS application could be denied for abandonment.

If there is an emergency need for you to travel abroad for humanitarian reasons, you may request expedited processing on your advance parole application (Form I-131) after you have appeared at an ASC  for your biometrics appointment. Please see the travel section below for more information.

Step 5: USCIS Determines Work Eligibility If you are not seeking an employment authorization document (EAD), skip to Step 6.

USCIS makes every effort to avoid backlogs at this step, but we urge you to remember that USCIS may experience a higher volume of applications in the first few months of a registration period.

Step 6: USCIS Adjudicates the Application During this phase, we may ask you for additional documents to establish your eligibility for TPS. If you receive a request for evidence (RFE) or a notice of intent to deny, it is extremely important that you respond immediately to avoid processing delays and possible denial for failure to timely respond. Upon completion of your case, USCIS will notify you if your request for TPS is granted or denied. If one of the waivable grounds of inadmissibility applies to you, USCIS will give you an opportunity to submit a Form I-601, Application for Waiver of Grounds of Inadmissibility if you did not include this with your TPS package. Please submit this form within the time frame specified in the USCIS notice, or your case will be denied.

Step 7: USCIS Approves or Denies the Application

Once you are granted TPS, you must re-register during each re-registration period to maintain TPS benefits. This applies to all TPS beneficiaries, including those who were initially granted by USCIS, an Immigration Judge, or the BIA. Follow the instructions above to apply for re-registration.

Sometimes DHS must issue a blanket automatic extension of the expiring EADs for TPS beneficiaries of a specific country in order to allow time for EADs with new validity dates to be issued. If your country’s EADs have been automatically extended, it will be indicated on your country specific pages to the left.

Late Re-Registration for TPS USCIS may accept a late re-registration application if you have good cause for filing after the end of the re-registration period of your country. You must submit a letter that explains your reason for filing late with your re-registration application. If you file your TPS re-registration application late, processing may be delayed and can lead to gaps in your work authorization.

Late Initial Filing for TPS You can apply for TPS for the first time during an extension of your country’s TPS designation period. If you qualify to file your initial TPS application late, you must still independently meet all the TPS eligibility requirements listed in the Eligibility section above.

To qualify to file your initial TPS application late, you must meet at least one of the late initial filing conditions below:

• You were a nonimmigrant, were granted voluntary departure status, or any relief from removal
• You had an application for change of status, adjustment of status, asylum, voluntary departure, or any relief from removal which was pending or subject to further review or appeal
• You were a parolee or had a pending request for re-parole
• You are a spouse of an individual who is currently eligible for TPS
• During either the initial registration period of your country’s designation or during any subsequent initial registration period if your country was re-designated you were a child of an individual who is currently eligible for TPS. There is no time limitation on filing if you meet this condition. So if your parent is currently eligible for TPS and you were his or her child (unmarried and under 21 years old) at any time during a TPS initial registration period for your country, you may still be eligible for late initial filing even if you are now over 21 years old or married. You may file during an extension of your TPS designated country.

Please check your country-specific web page for the dates of the initial registration period or periods that apply for late initial filing.

PLEASE NOTE: You cannot obtain TPS as a derivative because your parent or child has TPS.

If you have TPS and wish to travel outside the United States, you must apply for travel authorization. If we approve your request, we will issue you a Form I-512T, Authorization for Travel by a Noncitizen to the United States, to serve as evidence of DHS’s prior consent to your travel outside the United States. If a U.S. Customs and Border Protection (CBP) officer determines that you are eligible, they will admit you into TPS upon your return.

If we are still adjudicating your application for TPS, and you wish to travel outside the United States, you must apply for travel authorization. If we approve your request for travel authorization, we will issue you a Form I-512L, Advance Parole Document (APD), to serve as evidence of DHS’s prior consent to your travel outside the United States.

To apply for TPS travel authorization or advance parole, you must file  Form I-131, Application for Travel Document  and select type 1.d in Part 2 Application Type. If you are filing Form I-131 together with Form I-821, send your forms to the address listed for your country. (Click on “Temporary Protected Status” on the menu above left to find a list of countries designated for TPS. Then click on the name of your country.) If you are filing Form I-131 separately based on a pending or approved Form I-821, check the  Direct Filing Addresses for Form I-131  page.

If you have TPS and leave the United States without first obtaining TPS travel authorization, you may lose TPS and you may not be able to reenter the United States. If you have a pending TPS application and leave the United States without first obtaining advance parole, we may deny your application for TPS, and you may not be able to reenter the United States.

If we are still adjudicating your TPS application, you may miss important USCIS notices, such as Requests for Additional Evidence, while you are outside the United States. If you do not respond to these requests, we may deny your application.

We encourage you to read and understand the travel warning on Form I-131 before you request TPS travel authorization or advance parole. You may want to seek legal advice before you request TPS travel authorization or advance parole for travel.

If your address changes after you file your application, you must notify USCIS immediately. For information about how to notify USCIS go to www.uscis.gov/addresschange .

Step 1: If an Immigration Judge (IJ) or the Board of Immigration Appeals (BIA) granted you TPS, you must provide USCIS with proof of the TPS grant (such as a final order from the IJ or final decision from the BIA) when you file for your first TPS benefit (such as an EAD, travel authorization, or with your first TPS re-registration application filed with USCIS). You should also submit a copy of the I-821 TPS application that the IJ or the BIA approved.

Step 2: See the table below for filing information based on the first TPS benefit you are requesting after an IJ or BIA granted you TPS.

If USCIS denies your application, you will be informed in the denial notice whether you have 30 days to appeal to the USCIS Administrative Appeals Office (AAO). If you do not have the right to appeal because you were placed in removal proceedings when your TPS application was denied by USCIS, you can request that the immigration judge adjudicate your TPS application.

You may also choose to file a motion to reconsider with the Service Center that adjudicated your TPS application by submitting:

• Form I-290B, Notice of Appeal or Motion
• The correct filing fee, see form instructions (PDF, 257.7 KB) . Or Form I-912, Request for Fee Waiver (or written request) if you are unable to pay

If USCIS denies your TPS application, we recommend that you consult with an accredited legal representative to determine whether you should pursue an appeal or motion. If you have been placed in removal proceedings, you may request that the immigration judge adjudicate your TPS application. If an immigration judge denies your request for TPS, you may file an appeal with the BIA.

• Sierra Leone

You might be eligible for other immigration options listed on the Explore My Options page.

To apply for a lawful permanent status (Green Card), you must be eligible under one of the categories listed on the Green Card Eligibility Categories page. Once you find the category that may fit your situation, click on the link provided to get information on eligibility requirements, how to apply, and whether your family members can also apply with you.

Note on Seeking Asylum : Being granted and maintaining TPS status until a reasonable period before the filing of the asylum application is considered an extraordinary circumstance for the purposes of the one year filing deadline. In other words, having TPS status “stops the clock” on the requirement to file for asylum within one year of arriving in the United States, if the one-year clock has not already expired. See 8 CFR 208.4(a)(5)(iv).

Please be aware that some  unauthorized practitioners  may try to take advantage of you by claiming they can file TPS forms. These same individuals may ask that you pay them to file such forms. We want to ensure that all potential TPS applicants know how to obtain legitimate, accurate legal advice and assistance. A list of accredited representatives and free or low-cost legal providers is available on the USCIS website on the  finding legal advice  web page.

We don’t want you to become a victim of an immigration scam. If you need legal advice on immigration matters, make sure the person helping you is authorized to give legal advice. Only an attorney or an accredited representative working for a Department of Justice (DOJ) recognized organization can give you legal advice. Visit the Avoid Scams page for information and resources.

More Information

• Update on Bhattarai v. Nielsen
• भट्टराइ बिरुद्द नेल्सन मुद्दाबारे पछिल्लो जानकारी (PDF, 1.44 MB)
• Dènye Nouvèl sou Plent Ramos Kont Nielsen an (PDF, 379.44 KB)
• تحديث بشأن راموس ضد نيلسين (PDF, 480.83 KB)
• Peyi ki Kalifye pou Pwogram TPS lan (Zafè Pwoteksyon Pwovizwa): Ayiti
• I-821, Application for Temporary Protected Status
• I-765, Application for Employment Authorization
• I-131, Application for Travel Document
• I-912, Request for Fee Waiver
• I-601, Application for Waiver of Ground of Inadmissibility
• In-Country Refugee/Parole Processing for Central American Minors
• My Case Status
• Additional Information on Filing a Fee Waiver
• TPS Avoid Scams Flier (PDF, 34.69 KB)

Non-USCIS Links

• Department of Justice, Immigrant and Employee Rights Section

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You can learn about the history of Moscow with a stop at Red Square. Experience the area's acclaimed theatre scene and fascinating museums.

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Located 20.6 mi (33.2 km) from the heart of Lobnya, Moscow City Apartments Red Square is a top choice for your stay, based on our traveller data. Modern Chic is another good choice for your stay in the area. See all available top hotels , or vacation rentals in Lobnya .

Simply Comfort. Comfort&Quite Townhouse : This holiday home rental outside of Lobnya offers a fireplace, a furnished patio and a BBQ to help you feel perfectly comfortable in your new surroundings. Kitchen amenities include a full-sized fridge, a dishwasher and a stovetop. Make the most of private gardens in this rental home to help you unwind. See all vacation rentals in Lobnya .

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You can learn about the history of Moscow with a stop at Red Square. Experience the area's acclaimed theatre scene and fascinating museums.

• Moscow Kremlin

Visit the most iconic square in Russia, which is bordered by many of the city’s most famous landmarks.

• Bolshoi Theatre

A centerpiece of the Russian arts scene, this theater’s magnificent auditorium and top-tier productions will impress even the most jaded theatergoer.

• St. Basil's Cathedral

Think of Russia and you probably picture this iconic building, whose onion-shaped domes overlook the Moscow skyline.

Lenin's Mausoleum

Mourners and curious visitors stream to the grave to see the embalmed Vladimir Lenin, the famous revolutionary and one-time leader of the Soviet Union.

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Visit one of Moscow’s oldest and most revered museums and discover more about Russian royal life and military history.

Lobnya hotels information

Frequently asked questions.

Simply Comfort. Comfort&Quite Townhouse : This holiday home rental outside of Lobnya offers a fireplace, a furnished patio and a BBQ to help you feel perfectly comfortable in your new surroundings. Kitchen amenities include a full-sized fridge, a dishwasher and a stovetop. Make the most of private gardens in this rental home to help you unwind. See all vacation rentals in Lobnya .

Yes, the majority of hotel bookings are refundable provided that you cancel prior to the hotel's cancellation deadline, which often is within 24-48 hours of the scheduled arrival. If you have a reservation that's non-refundable, it might still be possible to cancel it and be given a refund within a 24-hour period of booking. Filter your search by fully refundable to find flexible hotel deals in Lobnya.

Based on reviews, Mona Boutique Hotel is a popular hotel for our travellers who want a more economical choice, and features free WiFi and free parking.

Mona Boutique Hotel is a favourite 4-star hotel with our travellers looking for stylish accommodation, and features 41 guestrooms, a restaurant and a bar.

Visitors can enjoy all that Lobnya has to offer, including the theatres, gardens and monuments. Tourists can also enjoy the city's restaurants and museums. In Lobnya, there are 4 hotels and other accommodation options to choose from. Find out more about Lobnya .

Cultural venues include Lobnya History Museum , Chamber Stage, Lobnya Drama Theater and Dolls and People Theater . A couple of additional sights to add to your itinerary are Chayka Culture Palace and Temple of the Divine Savior . Take a look at what more there is to see and do in Expedia's Lobnya guide .

If you want to venture outside the area, hop aboard a train at Lobnya Station. If you want to venture out around the area, you may want a rental car in Lobnya for your journey.

The hottest months are usually July and August, with an average temperature of 17°C, while the coldest months are January and February, with an average of -6°C. The snowiest months in Lobnya are December, February, January and November, with each month seeing an average of 51 cm of snowfall.

• Explore a world of travel with Expedia
• Moscow City
• Crocus Expo Center
• Arbat Street

Hotels near Lobnya Airport

• Vnukovo Intl. Airport
• Domodedovo Intl. Airport
• Zhukovsky Airport

Hotels Near Lobnya

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• Yubileyny Hotels
• Barvikha Hotels
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• Otradnoye Hotels
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• Dedovsk Hotels

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Lobnya travel guide.

Visit Lobnya

Check lobnya hotel availability, popular places to visit.

You can learn about the history of Moscow with a stop at Red Square. Experience the area's acclaimed theatre scene and fascinating museums.

• Moscow Kremlin

Visit the most iconic square in Russia, which is bordered by many of the city’s most famous landmarks.

• Bolshoi Theatre

A centerpiece of the Russian arts scene, this theater’s magnificent auditorium and top-tier productions will impress even the most jaded theatergoer.

• St. Basil's Cathedral

Think of Russia and you probably picture this iconic building, whose onion-shaped domes overlook the Moscow skyline.

• Lenin's Mausoleum

Mourners and curious visitors stream to the grave to see the embalmed Vladimir Lenin, the famous revolutionary and one-time leader of the Soviet Union.

Armoury Chamber

Visit one of Moscow’s oldest and most revered museums and discover more about Russian royal life and military history.

• Cities near Lobnya
• Places of interest
• State Historical Museum
• Pushkin Museum of Fine Arts
• Ostankino TV Tower
• VEGAS Crocus City