Source: http://taxfreefile.net/how-to-file-just-state-taxes.html
Timestamp: 2018-09-24 15:08:02
Document Index: 132983823

Matched Legal Cases: ['§ 280', '§ 280', '§ 280', '§ 168', '§ 280', '§ 168', '§ 168', '§ 168', '§ 168', '§ 280', '§ 168', '§ 53', '§ 168', '§ 168', '§ 168', '§ 168', '§ 168', '§ 168', '§ 53', '§ 168', '§ 1', '§ 280', '§ 280', '§ 280', '§ 168', '§ 168', '§ 168', '§ 168', '§ 168', '§ 168', '§ 1']

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How to file just state taxes Internal Revenue Bulletin: 2013-12 March 18, 2013 Rev. How to file just state taxes Proc. How to file just state taxes 2013-21 Table of Contents SECTION 1. How to file just state taxes PURPOSE SECTION 2. How to file just state taxes BACKGROUND SECTION 3. How to file just state taxes SCOPE SECTION 4. How to file just state taxes APPLICATION. How to file just state taxes 01 Limitations on Depreciation Deductions for Certain Automobiles. How to file just state taxes . How to file just state taxes 02 Inclusions in Income of Lessees of Passenger Automobiles. How to file just state taxes SECTION 5. How to file just state taxes EFFECTIVE DATE SECTION 6. How to file just state taxes DRAFTING INFORMATION SECTION 1. How to file just state taxes PURPOSE This revenue procedure provides: (1) limitations on depreciation deductions for owners of passenger automobiles first placed in service by the taxpayer during calendar year 2013, including separate tables of limitations on depreciation deductions for trucks and vans; and (2) the amounts that must be included in income by lessees of passenger automobiles first leased by the taxpayer during calendar year 2013, including a separate table of inclusion amounts for lessees of trucks and vans. How to file just state taxes The tables detailing these depreciation limitations and lessee inclusion amounts reflect the automobile price inflation adjustments required by § 280F(d)(7) of the Internal Revenue Code. How to file just state taxes SECTION 2. How to file just state taxes BACKGROUND . How to file just state taxes 01 For owners of passenger automobiles, § 280F(a) imposes dollar limitations on the depreciation deduction for the year the taxpayer places the passenger automobile in service and for each succeeding year. How to file just state taxes For passenger automobiles placed in service after 1988, § 280F(d)(7) requires the Internal Revenue Service to increase the amounts allowable as depreciation deductions by a price inflation adjustment amount. How to file just state taxes The method of calculating this price inflation amount for trucks and vans placed in service in or after calendar year 2003 uses a different CPI “automobile component” (the “new trucks” component) than that used in the price inflation amount calculation for other passenger automobiles (the “new cars” component), resulting in somewhat higher depreciation deductions for trucks and vans. How to file just state taxes This change reflects the higher rate of price inflation for trucks and vans since 1988. How to file just state taxes . How to file just state taxes 02 Section 331(a) of the American Taxpayer Relief Act of 2012, Pub. How to file just state taxes L. How to file just state taxes No. How to file just state taxes 112-240, 126 Stat. How to file just state taxes 2313 (Jan. How to file just state taxes 2, 2013) (the “Act”) extended the 50 percent additional first year depreciation deduction under § 168(k) to qualified property acquired by the taxpayer after December 31, 2007, and before January 1, 2014, if no written binding contract for the acquisition of the property existed before January 1, 2008, and if the taxpayer places the property in service generally before January 1, 2014. How to file just state taxes Section 168(k)(2)(F)(i) increases the first year depreciation allowed under § 280F(a)(1)(A)(i) by $8,000 for passenger automobiles to which the additional first year depreciation deduction under § 168(k) (hereinafter, referred to as “§ 168(k) additional first year depreciation deduction”) applies. How to file just state taxes . How to file just state taxes 03 Section 168(k)(2)(D)(i) provides that the § 168(k) additional first year depreciation deduction does not apply to any property required to be depreciated under the alternative depreciation system of § 168(g), including property described in § 280F(b)(1). How to file just state taxes Section 168(k)(2)(D)(iii) permits a taxpayer to elect out of the § 168(k) additional first year depreciation deduction for any class of property. How to file just state taxes Section 168(k)(4), as amended by the Act, permits a corporation to elect to increase the alternative minimum tax (“AMT”) credit limitation under § 53(c), instead of claiming the § 168(k) additional first year depreciation deduction for all eligible qualified property placed in service after December 31, 2012, that is round 3 extension property (as defined in § 168(k)(4)(J)(iv)). How to file just state taxes Accordingly, this revenue procedure provides tables for passenger automobiles for which the § 168(k) additional first year depreciation deduction applies. How to file just state taxes This revenue procedure also provides tables for passenger automobiles for which the § 168(k) additional first year depreciation deduction does not apply, either because taxpayer: (1) purchased the passenger automobile used; (2) did not use the passenger automobile during 2013 more than 50 percent for business purposes; (3) elected out of the § 168(k) additional first year depreciation deduction pursuant to § 168(k)(2)(D)(iii); or (4) elected to increase the § 53 AMT credit limitation in lieu of claiming § 168(k) additional first year depreciation. How to file just state taxes . How to file just state taxes 04 Section 280F(c) requires a reduction in the deduction allowed to the lessee of a leased passenger automobile. How to file just state taxes The reduction must be substantially equivalent to the limitations on the depreciation deductions imposed on owners of passenger automobiles. How to file just state taxes Under § 1. How to file just state taxes 280F-7(a) of the Income Tax Regulations, this reduction requires a lessee to include in gross income an amount determined by applying a formula to the amount obtained from a table. How to file just state taxes One table applies to lessees of trucks and vans and another table applies to all other passenger automobiles. How to file just state taxes Each table shows inclusion amounts for a range of fair market values for each taxable year after the passenger automobile is first leased. How to file just state taxes SECTION 3. How to file just state taxes SCOPE . How to file just state taxes 01 The limitations on depreciation deductions in section 4. How to file just state taxes 01(2) of this revenue procedure apply to passenger automobiles (other than leased passenger automobiles) that are placed in service by the taxpayer in calendar year 2013, and continue to apply for each taxable year that the passenger automobile remains in service. How to file just state taxes . How to file just state taxes 02 The tables in section 4. How to file just state taxes 02 of this revenue procedure apply to leased passenger automobiles for which the lease term begins during calendar year 2013. How to file just state taxes Lessees of these passenger automobiles must use these tables to determine the inclusion amount for each taxable year during which the passenger automobile is leased. How to file just state taxes See Rev. How to file just state taxes Proc. How to file just state taxes 2008-22, 2008-1 C. How to file just state taxes B. How to file just state taxes 658, for passenger automobiles first leased during calendar year 2008; Rev. How to file just state taxes Proc. How to file just state taxes 2009-24, 2009-17 I. How to file just state taxes R. How to file just state taxes B. How to file just state taxes 885, for passenger automobiles first leased during calendar year 2009; Rev. How to file just state taxes Proc. How to file just state taxes 2010-18, 2010-09 I. How to file just state taxes R. How to file just state taxes B. How to file just state taxes 427, as amplified and modified by section 4. How to file just state taxes 03 of Rev. How to file just state taxes Proc. How to file just state taxes 2011-21, 2011-12 I. How to file just state taxes R. How to file just state taxes B. How to file just state taxes 560, for passenger automobiles first leased during calendar year 2010; Rev. How to file just state taxes Proc. How to file just state taxes 2011-21, for passenger automobiles first leased during calendar year 2011; and Rev. How to file just state taxes Proc. How to file just state taxes 2012-23, 2012-14 I. How to file just state taxes R. How to file just state taxes B. How to file just state taxes 712, for passenger automobiles first leased during calendar year 2012. How to file just state taxes SECTION 4. How to file just state taxes APPLICATION . How to file just state taxes 01 Limitations on Depreciation Deductions for Certain Automobiles. How to file just state taxes (1) Amount of the inflation adjustment. How to file just state taxes (a) Passenger automobiles (other than trucks or vans). How to file just state taxes Under § 280F(d)(7)(B)(i), the automobile price inflation adjustment for any calendar year is the percentage (if any) by which the CPI automobile component for October of the preceding calendar year exceeds the CPI automobile component for October 1987. How to file just state taxes Section 280F(d)(7)(B)(ii) defines the term “CPI automobile component” as the automobile component of the Consumer Price Index for all Urban Consumers published by the Department of Labor. How to file just state taxes The new car component of the CPI was 115. How to file just state taxes 2 for October 1987 and 143. How to file just state taxes 787 for October 2012. How to file just state taxes The October 2012 index exceeded the October 1987 index by 28. How to file just state taxes 587. How to file just state taxes Therefore, the automobile price inflation adjustment for 2013 for passenger automobiles (other than trucks and vans) is 24. How to file just state taxes 8 percent (28. How to file just state taxes 587/115. How to file just state taxes 2 x 100%). How to file just state taxes The dollar limitations in § 280F(a) are multiplied by a factor of 0. How to file just state taxes 248, and the resulting increases, after rounding to the nearest $100, are added to the 1988 limitations to give the depreciation limitations applicable to passenger automobiles (other than trucks and vans) for calendar year 2013. How to file just state taxes This adjustment applies to all passenger automobiles (other than trucks and vans) that are first placed in service in calendar year 2013. How to file just state taxes (b) Trucks and vans. How to file just state taxes To determine the dollar limitations for trucks and vans first placed in service during calendar year 2013, the Service uses the new truck component of the CPI instead of the new car component. How to file just state taxes The new truck component of the CPI was 112. How to file just state taxes 4 for October 1987 and 149. How to file just state taxes 386 for October 2012. How to file just state taxes The October 2012 index exceeded the October 1987 index by 36. How to file just state taxes 986. How to file just state taxes Therefore, the automobile price inflation adjustment for 2013 for trucks and vans is 32. How to file just state taxes 9 percent (36. How to file just state taxes 986/112. How to file just state taxes 4 x 100%). How to file just state taxes The dollar limitations in § 280F(a) are multiplied by a factor of 0. How to file just state taxes 329, and the resulting increases, after rounding to the nearest $100, are added to the 1988 limitations to give the depreciation limitations for trucks and vans. How to file just state taxes This adjustment applies to all trucks and vans that are first placed in service in calendar year 2013. How to file just state taxes (2) Amount of the limitation. How to file just state taxes Tables 1 through 4 contain the dollar amount of the depreciation limitation for each taxable year for passenger automobiles a taxpayer places in service in calendar year 2013. How to file just state taxes Use Table 1 for a passenger automobile (other than a truck or van), and Table 2 for a truck or van, placed in service in calendar year 2013 for which the § 168(k) additional first year depreciation deduction applies. How to file just state taxes Use Table 3 for a passenger automobile (other than a truck or van), and Table 4 for a truck or van, placed in service in calendar year 2013 for which the § 168(k) additional first year depreciation deduction does not apply. How to file just state taxes REV. How to file just state taxes PROC. How to file just state taxes 2013-21 TABLE 1 DEPRECIATION LIMITATIONS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) PLACED IN SERVICE IN CALENDAR YEAR 2013 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION APPLIES Tax Year Amount 1st Tax Year $11,160 2nd Tax Year $5,100 3rd Tax Year $3,050 Each Succeeding Year $1,875 REV. How to file just state taxes PROC. How to file just state taxes 2013-21 TABLE 2 DEPRECIATION LIMITATIONS FOR TRUCKS AND VANS PLACED IN SERVICE IN CALENDAR YEAR 2013 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION APPLIES Tax Year Amount 1st Tax Year $11,360 2nd Tax Year $5,400 3rd Tax Year $3,250 Each Succeeding Year $1,975 REV. How to file just state taxes PROC. How to file just state taxes 2013-21 TABLE 3 DEPRECIATION LIMITATIONS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) PLACED IN SERVICE IN CALENDAR YEAR 2013 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION DOES NOT APPLY Tax Year Amount 1st Tax Year $3,160 2nd Tax Year $5,100 3rd Tax Year $3,050 Each Succeeding Year $1,875 REV. How to file just state taxes PROC. How to file just state taxes 2013-21 TABLE 4 DEPRECIATION LIMITATIONS FOR TRUCKS AND VANS PLACED IN SERVICE IN CALENDAR YEAR 2013 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION DOES NOT APPLY Tax Year Amount 1st Tax Year $3,360 2nd Tax Year $5,400 3rd Tax Year $3,250 Each Succeeding Year $1,975 . How to file just state taxes 02 Inclusions in Income of Lessees of Passenger Automobiles. How to file just state taxes A taxpayer must follow the procedures in § 1. How to file just state taxes 280F-7(a) for determining the inclusion amounts for passenger automobiles first leased in calendar year 2013. How to file just state taxes In applying these procedures, lessees of passenger automobiles other than trucks and vans should use Table 5 of this revenue procedure, while lessees of trucks and vans should use Table 6 of this revenue procedure. How to file just state taxes REV. How to file just state taxes PROC. How to file just state taxes 2013-21 TABLE 5 DOLLAR AMOUNTS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2013 Fair Market Value of Passenger Automobile Tax Year During Lease Over Not Over 1st 2nd 3rd 4th 5th & later $19,000 $19,500 2 4 6 7 8 19,500 20,000 2 5 6 9 9 20,000 20,500 2 5 8 9 11 20,500 21,000 3 6 8 10 12 21,000 21,500 3 6 10 11 13 21,500 22,000 3 7 10 13 14 22,000 23,000 4 8 11 14 16 23,000 24,000 4 9 14 16 18 24,000 25,000 5 10 15 18 21 25,000 26,000 5 12 16 21 23 26,000 27,000 6 12 19 23 25 27,000 28,000 6 14 20 25 28 28,000 29,000 7 15 22 27 30 29,000 30,000 7 16 24 29 33 30,000 31,000 8 17 26 31 35 31,000 32,000 8 19 27 33 38 32,000 33,000 9 20 29 35 40 33,000 34,000 10 21 31 37 43 34,000 35,000 10 22 33 39 45 35,000 36,000 11 23 35 41 48 36,000 37,000 11 25 36 43 50 37,000 38,000 12 26 38 45 53 38,000 39,000 12 27 40 47 55 39,000 40,000 13 28 42 49 58 40,000 41,000 13 29 44 52 59 41,000 42,000 14 30 45 54 63 42,000 43,000 14 32 47 56 64 43,000 44,000 15 33 48 59 67 44,000 45,000 15 34 51 60 69 45,000 46,000 16 35 52 63 72 46,000 47,000 17 36 54 65 74 47,000 48,000 17 38 55 67 77 48,000 49,000 18 39 57 69 79 49,000 50,000 18 40 59 71 82 50,000 51,000 19 41 61 73 84 51,000 52,000 19 42 63 75 87 52,000 53,000 20 43 65 77 89 53,000 54,000 20 45 66 79 92 54,000 55,000 21 46 68 81 94 55,000 56,000 21 47 70 84 96 56,000 57,000 22 48 72 85 99 57,000 58,000 22 50 73 88 101 58,000 59,000 23 51 75 90 103 59,000 60,000 24 52 76 92 106 60,000 62,000 24 54 79 95 110 62,000 64,000 25 56 83 99 115 64,000 66,000 27 58 87 103 120 66,000 68,000 28 60 90 108 125 68,000 70,000 29 63 93 112 130 70,000 72,000 30 65 97 117 134 72,000 74,000 31 68 100 121 139 74,000 76,000 32 70 104 125 144 76,000 78,000 33 73 107 129 149 78,000 80,000 34 75 111 133 154 80,000 85,000 36 79 117 141 162 85,000 90,000 39 85 126 151 174 90,000 95,000 41 91 135 162 186 95,000 100,000 44 97 144 172 199 100,000 110,000 48 106 157 188 217 110,000 120,000 53 118 174 210 241 120,000 130,000 59 129 193 230 266 130,000 140,000 64 141 210 252 290 140,000 150,000 70 153 227 273 315 150,000 160,000 75 165 245 294 339 160,000 170,000 80 177 263 315 363 170,000 180,000 86 189 280 336 388 180,000 190,000 91 201 298 357 412 190,000 200,000 97 212 316 378 436 200,000 210,000 102 224 333 400 461 210,000 220,000 107 236 351 420 486 220,000 230,000 113 248 368 442 509 230,000 240,000 118 260 386 463 534 240,000 And up 124 272 403 484 558 REV. How to file just state taxes PROC. How to file just state taxes 2013-21 TABLE 6 DOLLAR AMOUNTS FOR TRUCKS AND VANS WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2013 Fair Market Value of Truck or Van Tax Year During Lease Over Not Over 1st 2nd 3rd 4th 5th & later $19,000 $19,500 1 3 4 5 6 19,500 20,000 2 3 5 6 7 20,000 20,500 2 4 6 7 8 20,500 21,000 2 5 7 8 9 21,000 21,500 2 5 8 9 11 21,500 22,000 3 6 8 10 12 22,000 23,000 3 7 10 11 14 23,000 24,000 4 8 11 14 16 24,000 25,000 4 9 14 16 18 25,000 26,000 5 10 15 18 21 26,000 27,000 5 12 17 20 23 27,000 28,000 6 13 18 23 25 28,000 29,000 6 14 20 25 28 29,000 30,000 7 15 22 27 30 30,000 31,000 7 16 24 29 33 31,000 32,000 8 17 26 31 35 32,000 33,000 8 19 27 33 38 33,000 34,000 9 20 29 35 41 34,000 35,000 10 21 31 37 43 35,000 36,000 10 22 33 39 46 36,000 37,000 11 23 35 41 48 37,000 38,000 11 25 36 43 51 38,000 39,000 12 26 38 45 53 39,000 40,000 12 27 40 48 55 40,000 41,000 13 28 42 49 58 41,000 42,000 13 29 44 52 60 42,000 43,000 14 30 46 54 62 43,000 44,000 14 32 47 56 65 44,000 45,000 15 33 48 59 67 45,000 46,000 15 34 51 60 70 46,000 47,000 16 35 52 63 72 47,000 48,000 17 36 54 65 74 48,000 49,000 17 38 55 67 77 49,000 50,000 18 39 57 69 79 50,000 51,000 18 40 59 71 82 51,000 52,000 19 41 61 73 84 52,000 53,000 19 42 63 75 87 53,000 54,000 20 43 65 77 89 54,000 55,000 20 45 66 80 91 55,000 56,000 21 46 68 81 94 56,000 57,000 21 47 70 84 96 57,000 58,000 22 48 72 86 98 58,000 59,000 22 50 73 88 101 59,000 60,000 23 51 75 90 103 60,000 62,000 24 52 78 93 108 62,000 64,000 25 55 81 97 113 64,000 66,000 26 57 85 101 118 66,000 68,000 27 60 88 106 122 68,000 70,000 28 62 92 110 127 70,000 72,000 29 64 96 114 132 72,000 74,000 30 67 99 118 137 74,000 76,000 31 69 103 122 142 76,000 78,000 32 72 105 127 147 78,000 80,000 34 73 110 131 151 80,000 85,000 35 78 116 138 160 85,000 90,000 38 84 124 149 172 90,000 95,000 41 90 133 160 184 95,000 100,000 44 95 142 171 196 100,000 110,000 48 104 156 186 214 110,000 120,000 53 116 173 207 240 120,000 130,000 58 128 191 228 264 130,000 140,000 64 140 208 249 288 140,000 150,000 69 152 226 270 313 150,000 160,000 75 164 243 292 336 160,000 170,000 80 176 261 312 361 170,000 180,000 85 188 278 334 386 180,000 190,000 91 199 296 355 410 190,000 200,000 96 211 314 376 434 200,000 210,000 101 223 332 397 459 210,000 220,000 107 235 349 418 483 220,000 230,000 112 247 367 439 507 230,000 240,000 118 259 384 460 532 240,000 And up 123 271 401 482 556 SECTION 5. How to file just state taxes EFFECTIVE DATE This revenue procedure applies to passenger automobiles that a taxpayer first places in service or first leases during calendar year 2013. How to file just state taxes SECTION 6. How to file just state taxes DRAFTING INFORMATION The principal author of this revenue procedure is Bernard P. How to file just state taxes Harvey of the Office of Associate Chief Counsel (Income Tax & Accounting). How to file just state taxes For further information regarding this revenue procedure, contact Mr. How to file just state taxes Harvey at (202) 622-4930 (not a toll-free call). How to file just state taxes Prev Up Next Home More Internal Revenue Bulletins	Skip Navigation
How to file just state taxes 3. How to file just state taxes Gifts Table of Contents If you give gifts in the course of your trade or business, you can deduct all or part of the cost. How to file just state taxes This chapter explains the limits and rules for deducting the costs of gifts. How to file just state taxes $25 limit. How to file just state taxes You can deduct no more than $25 for business gifts you give directly or indirectly to each person during your tax year. How to file just state taxes 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. How to file just state taxes 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. How to file just state taxes This rule does not apply if you have a bona fide, independent business connection with that family member and the gift is not intended for the customer's eventual use. How to file just state taxes If you and your spouse both give gifts, both of you are treated as one taxpayer. How to file just state taxes It does not matter whether you have separate businesses, are separately employed, or whether each of you has an independent connection with the recipient. How to file just state taxes If a partnership gives gifts, the partnership and the partners are treated as one taxpayer. How to file just state taxes Example. How to file just state taxes Bob Jones sells products to Local Company. How to file just state taxes He and his wife, Jan, gave Local Company three gourmet gift baskets to thank them for their business. How to file just state taxes They paid $80 for each gift basket, or $240 total. How to file just state taxes Three of Local Company's executives took the gift baskets home for their families' use. How to file just state taxes Bob and Jan have no independent business relationship with any of the executives' other family members. How to file just state taxes They can deduct a total of $75 ($25 limit × 3) for the gift baskets. How to file just state taxes Incidental costs. How to file just state taxes 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. How to file just state taxes A cost is incidental only if it does not add substantial value to the gift. How to file just state taxes For example, the cost of gift wrapping is an incidental cost. How to file just state taxes However, the purchase of an ornamental basket for packaging fruit is not an incidental cost if the value of the basket is substantial compared to the value of the fruit. How to file just state taxes Exceptions. How to file just state taxes The following items are not considered gifts for purposes of the $25 limit. How to file just state taxes 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. How to file just state taxes Examples include pens, desk sets, and plastic bags and cases. How to file just state taxes Signs, display racks, or other promotional material to be used on the business premises of the recipient. How to file just state taxes Figure B. How to file just state taxes When Are Transportation Expenses Deductible? Most employees and self-employed persons can use this chart. How to file just state taxes (Do not use this chart if your home is your principal place of business. How to file just state taxes See Office in the home . How to file just state taxes ) Please click here for the text description of the image. How to file just state taxes Figure B. How to file just state taxes When Are Local Transportation Expenses Deductible?TAs for Figure B are: Reg 1. How to file just state taxes 162-1(a); RR 55–109; RR 94–47 Gift or entertainment. How to file just state taxes Any item that might be considered either a gift or entertainment generally will be considered entertainment. How to file just state taxes 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. How to file just state taxes If you give a customer tickets to a theater performance or sporting event and you do not go with the customer to the performance or event, you have a choice. How to file just state taxes You can treat the cost of the tickets as either a gift expense or an entertainment expense, whichever is to your advantage. How to file just state taxes You can change your treatment of the tickets at a later date by filing an amended return. How to file just state taxes Generally, an amended return must be filed within 3 years from the date the original return was filed or within 2 years from the time the tax was paid, whichever is later. How to file just state taxes If you go with the customer to the event, you must treat the cost of the tickets as an entertainment expense. How to file just state taxes You cannot choose, in this case, to treat the cost of the tickets as a gift expense. How to file just state taxes Prev Up Next Home More Online Publications