IRS publication guide · Last reviewed August 3, 2026

IRS Publication 463: Travel, Gift, and Car Expenses Overview

A concise map of business travel, transportation, gifts, and car-expense recordkeeping without reproducing the publication.

Revision warning

Verify the publication’s revision year, applicable tax period, recent developments, and post-release corrections on IRS.gov. Current forms and instructions control when they differ from an older publication.

What Publication 463 generally covers

Publication 463 discusses business travel, transportation, gifts, and car-expense recordkeeping. It is an educational reference, not a substitute for the current form instructions governing a specific filing.

Who may find it useful

People with supported business travel or vehicle use may use it to identify questions, records, and official rules that deserve closer review.

Topics to review

  • Definitions and scope for the publication’s subject
  • Records and examples used to explain general federal treatment
  • Exceptions, limitations, and cross-references to current instructions
  • Recent developments or corrections posted after release

Related forms

Schedule C and Form 4562 may connect to the publication. The applicable form’s current instructions control.

Related calculators

Related guides

Official IRS source

IRS About Publication 463 page · IRS Forms, Instructions and Publications directory

No publication is hosted or copied here. Last reviewed August 3, 2026.

Tax disclaimer

General education only. Verify the current publication and form instructions; this page does not determine eligibility, filing treatment, or a tax result.