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Amend Tax Return 2013

Amend tax return 2013 It is tax season again! Figuring out and filing your tax forms can be intimidating – but there is help. Amend tax return 2013 Here you will find answers, forms and more that will make your paperwork easier, faster and less stressful. Amend tax return 2013 The information below will help you determine your residency status, find the correct forms you need and give you other information you want to get started. Amend tax return 2013
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Tax Relief for Victims of Hurricane Irene in North Carolina

E-file to Remain Available for Irene Victims through Oct. 31

Updated 10/11/11 to include Bladen, Columbus and Sampson counties.

Updated 9/12/11 to include Pender and Wayne counties.

Updated 9/7/11 to include Bertie, Brunswick, Camden, Chowan, Duplin, Edgecombe, Gates, Greene, Hertford, Johnston, Jones, Martin, Nash, New Hanover, Northampton, Pasquotank, Perquimans, Vance, Warren and Wilson counties.

Updated 9/2/11 to include Halifax and Lenoir counties. Also added Currituck, Onslow, Pitt and Washington counties.

NC-2011-58, Sept. 1, 2011

GREENSBORO — Victims of Hurricane Irene that began on Aug. 25, 2011 in parts of North Carolina may qualify for tax relief from the Internal Revenue Service.

The President has declared the following counties a federal disaster area: Beaufort, Bertie, Bladen, Brunswick, Camden, Carteret, Chowan, Columbus, Craven, Currituck, Dare, Duplin, Edgecombe, Gates, Greene, Halifax, Hertford, Hyde, Johnston, Jones, Lenoir, Martin, Nash, New Hanover, Northampton, Onslow, Pamlico, Pasquotank, Pender, Perquimans, Pitt, Sampson, Tyrrell, Vance, Warren, Washington, Wayne and Wilson. Individuals who reside or have a business in these counties may qualify for tax relief.

The declaration permits the IRS to postpone certain deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after Aug. 25, and on or before Oct. 31, have been postponed to Oct. 31, 2011. This includes corporations and other businesses that previously obtained an extension until Sept. 15 to file their 2010 returns, and individuals and businesses that received a similar extension until Oct. 17. It also includes the estimated tax payment for the third quarter, normally due Sept. 15.  

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after Aug. 25, and on or before Sept. 9, as long as the deposits are made by Sept. 9, 2011.

If an affected taxpayer receives a penalty notice from the IRS, the taxpayer should call the telephone number on the notice to have the IRS abate any interest and any late filing or late payment penalties that would otherwise apply. Penalties or interest will be abated only for taxpayers who have an original or extended filing, payment or deposit due date, including an extended filing or payment due date, that falls within the postponement period.

The IRS automatically identifies taxpayers located in the covered disaster area and applies automatic filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area must call the IRS disaster hotline at 1-866-562-5227 to request this tax relief.

Covered Disaster Area

The counties listed above constitute a covered disaster area for purposes of Treas. Reg. § 301.7508A-1(d)(2) and are entitled to the relief detailed below.

Affected Taxpayers

Taxpayers considered to be affected taxpayers eligible for the postponement of time to file returns, pay taxes and perform other time-sensitive acts are those taxpayers listed in Treas. Reg. § 301.7508A-1(d)(1), and include individuals who live, and businesses whose principal place of business is located, in the covered disaster area. Taxpayers not in the covered disaster area, but whose records necessary to meet a deadline listed in Treas. Reg. § 301.7508A-1(c) are in the covered disaster area, are also entitled to relief. In addition, all relief workers affiliated with a recognized government or philanthropic organization assisting in the relief activities in the covered disaster area and any individual visiting the covered disaster area who was killed or injured as a result of the disaster are entitled to relief.

Grant of Relief

Under section 7508A, the IRS gives affected taxpayers until Oct. 31 to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after Aug. 25 and on or before Oct. 31.

The IRS also gives affected taxpayers until Oct. 31 to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (Aug. 20, 2007), that are due to be performed on or after Aug. 25 and on or before Oct. 31.

This relief also includes the filing of Form 5500 series returns, in the manner described in section 8 of Rev. Proc. 2007-56. The relief described in section 17 of Rev. Proc. 2007-56, pertaining to like-kind exchanges of property, also applies to certain taxpayers who are not otherwise affected taxpayers and may include acts required to be performed before or after the period above.

The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after Aug. 25 and on or before Sept. 9 provided the taxpayer makes these deposits by Sept. 9.

Casualty Losses

Affected taxpayers in a federally declared disaster area have the option of claiming disaster-related casualty losses on their federal income tax return for either this year or last year. Claiming the loss on an original or amended return for last year will get the taxpayer an earlier refund, but waiting to claim the loss on this year’s return could result in a greater tax saving, depending on other income factors.

Individuals may deduct personal property losses that are not covered by insurance or other reimbursements. For details, see Form 4684 and its instructions.
Affected taxpayers claiming the disaster loss on last year’s return should put the Disaster Designation “North Carolina/Hurricane Irene” at the top of the form so that the IRS can expedite the processing of the refund.

Other Relief

The IRS will waive the usual fees and expedite requests for copies of previously filed tax returns for affected taxpayers. Taxpayers should put the assigned Disaster Designation in red ink at the top of Form 4506, Request for Copy of Tax Return, or Form 4506-T, Request for Transcript of Tax Return, as appropriate, and submit it to the IRS.

Affected taxpayers who are contacted by the IRS on a collection or examination matter should explain how the disaster impacts them so that the IRS can provide appropriate consideration to their case.

Taxpayers may download forms and publications from the official IRS website, irs.gov, or order them by calling 1-800-TAX-FORM (1-800-829-3676). The IRS toll-free number for general tax questions is 1-800-829-1040.

Related Information

Page Last Reviewed or Updated: 24-Mar-2014

The Amend Tax Return 2013

Amend tax return 2013 24. Amend tax return 2013   Contributions Table of Contents Introduction Useful Items - You may want to see: Organizations That Qualify To Receive Deductible ContributionsTypes of Qualified Organizations Contributions You Can DeductContributions From Which You Benefit Expenses Paid for Student Living With You Out-of-Pocket Expenses in Giving Services Contributions You Cannot DeductContributions to Individuals Contributions to Nonqualified Organizations Contributions From Which You Benefit Value of Time or Services Personal Expenses Appraisal Fees Contributions of PropertyException. Amend tax return 2013 Household items. Amend tax return 2013 Deduction more than $500. Amend tax return 2013 Form 1098-C. Amend tax return 2013 Filing deadline approaching and still no Form 1098-C. Amend tax return 2013 Exception 1—vehicle used or improved by organization. Amend tax return 2013 Exception 2—vehicle given or sold to needy individual. Amend tax return 2013 Deduction $500 or less. Amend tax return 2013 Right to use property. Amend tax return 2013 Tangible personal property. Amend tax return 2013 Future interest. Amend tax return 2013 Determining Fair Market Value Giving Property That Has Decreased in Value Giving Property That Has Increased in Value When To DeductChecks. Amend tax return 2013 Text message. Amend tax return 2013 Credit card. Amend tax return 2013 Pay-by-phone account. Amend tax return 2013 Stock certificate. Amend tax return 2013 Promissory note. Amend tax return 2013 Option. Amend tax return 2013 Borrowed funds. Amend tax return 2013 Limits on DeductionsCarryovers Records To KeepCash Contributions Noncash Contributions Out-of-Pocket Expenses How To Report Introduction This chapter explains how to claim a deduction for your charitable contributions. Amend tax return 2013 It discusses the following topics. Amend tax return 2013 The types of organizations to which you can make deductible charitable contributions. Amend tax return 2013 The types of contributions you can deduct. Amend tax return 2013 How much you can deduct. Amend tax return 2013 What records you must keep. Amend tax return 2013 How to report your charitable contributions. Amend tax return 2013 A charitable contribution is a donation or gift to, or for the use of, a qualified organization. Amend tax return 2013 It is voluntary and is made without getting, or expecting to get, anything of equal value. Amend tax return 2013 Form 1040 required. Amend tax return 2013    To deduct a charitable contribution, you must file Form 1040 and itemize deductions on Schedule A. Amend tax return 2013 The amount of your deduction may be limited if certain rules and limits explained in this chapter apply to you. Amend tax return 2013 The limits are explained in detail in Publication 526. Amend tax return 2013 Useful Items - You may want to see: Publication 526 Charitable Contributions 561 Determining the Value of Donated Property Form (and Instructions) Schedule A (Form 1040) Itemized Deductions 8283 Noncash Charitable Contributions Organizations That Qualify To Receive Deductible Contributions You can deduct your contributions only if you make them to a qualified organization. Amend tax return 2013 Most organizations other than churches and governments must apply to the IRS to become a qualified organization. Amend tax return 2013 How to check whether an organization can receive deductible charitable contributions. Amend tax return 2013   You can ask any organization whether it is a qualified organization, and most will be able to tell you. Amend tax return 2013 Or go to IRS. Amend tax return 2013 gov. Amend tax return 2013 Click on “Tools” and then on “Exempt Organizations Select Check” (www. Amend tax return 2013 irs. Amend tax return 2013 gov/Charities-&-Non-Profits/Exempt-Organizations-Select-Check). Amend tax return 2013 This online tool will enable you to search for qualified organizations. Amend tax return 2013 You can also call the IRS to find out if an organization is qualified. Amend tax return 2013 Call 1-877-829-5500. Amend tax return 2013 People who are deaf, hard of hearing, or have a speech disability and who have access to TTY/TDD equipment can call 1-800-829-4059. Amend tax return 2013 Deaf or hard of hearing individuals can also contact the IRS through relay services such as the Federal Relay Service at www. Amend tax return 2013 gsa. Amend tax return 2013 gov/fedrelay. Amend tax return 2013 Types of Qualified Organizations Generally, only the following types of organizations can be qualified organizations. Amend tax return 2013 A community chest, corporation, trust, fund, or foundation organized or created in or under the laws of the United States, any state, the District of Columbia, or any possession of the United States (including Puerto Rico). Amend tax return 2013 It must, however, be organized and operated only for charitable, religious, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals. Amend tax return 2013 Certain organizations that foster national or international amateur sports competition also qualify. Amend tax return 2013 War veterans' organizations, including posts, auxiliaries, trusts, or foundations, organized in the United States or any of its possessions (including Puerto Rico). Amend tax return 2013 Domestic fraternal societies, orders, and associations operating under the lodge system. Amend tax return 2013 (Your contribution to this type of organization is deductible only if it is to be used solely for charitable, religious, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals. Amend tax return 2013 ) Certain nonprofit cemetery companies or corporations. Amend tax return 2013 (Your contribution to this type of organization is not deductible if it can be used for the care of a specific lot or mausoleum crypt. Amend tax return 2013 ) The United States or any state, the District of Columbia, a U. Amend tax return 2013 S. Amend tax return 2013 possession (including Puerto Rico), a political subdivision of a state or U. Amend tax return 2013 S. Amend tax return 2013 possession, or an Indian tribal government or any of its subdivisions that perform substantial government functions. Amend tax return 2013 (Your contribution to this type of organization is only deductible if it is to be used solely for public purposes. Amend tax return 2013 ) Examples. Amend tax return 2013    The following list gives some examples of qualified organizations. Amend tax return 2013 Churches, a convention or association of churches, temples, synagogues, mosques, and other religious organizations. Amend tax return 2013 Most nonprofit charitable organizations such as the American Red Cross and the United Way. Amend tax return 2013 Most nonprofit educational organizations, including the Boy Scouts of America, Girl Scouts of America, colleges, and museums. Amend tax return 2013 This also includes nonprofit daycare centers that provide childcare to the general public if substantially all the childcare is provided to enable parents and guardians to be gainfully employed. Amend tax return 2013 However, if your contribution is a substitute for tuition or other enrollment fee, it is not deductible as a charitable contribution, as explained later under Contributions You Cannot Deduct . Amend tax return 2013 Nonprofit hospitals and medical research organizations. Amend tax return 2013 Utility company emergency energy programs, if the utility company is an agent for a charitable organization that assists individuals with emergency energy needs. Amend tax return 2013 Nonprofit volunteer fire companies. Amend tax return 2013 Nonprofit organizations that develop and maintain public parks and recreation facilities. Amend tax return 2013 Civil defense organizations. Amend tax return 2013 Certain foreign charitable organizations. Amend tax return 2013   Under income tax treaties with Canada, Israel, and Mexico, you may be able to deduct contributions to certain Canadian, Israeli, or Mexican charitable organizations. Amend tax return 2013 Generally, you must have income from sources in that country. Amend tax return 2013 For additional information on the deduction of contributions to Canadian charities, see Publication 597, Information on the United States–Canada Income Tax Treaty. Amend tax return 2013 If you need more information on how to figure your contribution to Mexican and Israeli charities, see Publication 526. Amend tax return 2013 Contributions You Can Deduct Generally, you can deduct contributions of money or property you make to, or for the use of, a qualified organization. Amend tax return 2013 A contribution is “for the use of” a qualified organization when it is held in a legally enforceable trust for the qualified organization or in a similar legal arrangement. Amend tax return 2013 The contributions must be made to a qualified organization and not set aside for use by a specific person. Amend tax return 2013 If you give property to a qualified organization, you generally can deduct the fair market value of the property at the time of the contribution. Amend tax return 2013 See Contributions of Property , later in this chapter. Amend tax return 2013 Your deduction for charitable contributions generally cannot be more than 50% of your adjusted gross income (AGI), but in some cases 20% and 30% limits may apply. Amend tax return 2013 See Limits on Deductions , later. Amend tax return 2013 In addition, the total of your charitable contribution deduction and certain other itemized deductions may be limited. Amend tax return 2013 See chapter 29. Amend tax return 2013 Table 24-1 gives examples of contributions you can and cannot deduct. Amend tax return 2013 Contributions From Which You Benefit If you receive a benefit as a result of making a contribution to a qualified organization, you can deduct only the amount of your contribution that is more than the value of the benefit you receive. Amend tax return 2013 Also see Contributions From Which You Benefit under Contributions You Cannot Deduct, later. Amend tax return 2013 If you pay more than fair market value to a qualified organization for goods or services, the excess may be a charitable contribution. Amend tax return 2013 For the excess amount to qualify, you must pay it with the intent to make a charitable contribution. Amend tax return 2013 Example 1. Amend tax return 2013 You pay $65 for a ticket to a dinner-dance at a church. Amend tax return 2013 Your entire $65 payment goes to the church. Amend tax return 2013 The ticket to the dinner-dance has a fair market value of $25. Amend tax return 2013 When you buy your ticket, you know that its value is less than your payment. Amend tax return 2013 To figure the amount of your charitable contribution, subtract the value of the benefit you receive ($25) from your total payment ($65). Amend tax return 2013 You can deduct $40 as a contribution to the church. Amend tax return 2013 Example 2. Amend tax return 2013 At a fundraising auction conducted by a charity, you pay $600 for a week's stay at a beach house. Amend tax return 2013 The amount you pay is no more than the fair rental value. Amend tax return 2013 You have not made a deductible charitable contribution. Amend tax return 2013 Athletic events. Amend tax return 2013   If you make a payment to, or for the benefit of, a college or university and, as a result, you receive the right to buy tickets to an athletic event in the athletic stadium of the college or university, you can deduct 80% of the payment as a charitable contribution. Amend tax return 2013   If any part of your payment is for tickets (rather than the right to buy tickets), that part is not deductible. Amend tax return 2013 Subtract the price of the tickets from your payment. Amend tax return 2013 You can deduct 80% of the remaining amount as a charitable contribution. Amend tax return 2013 Example 1. Amend tax return 2013 You pay $300 a year for membership in a university's athletic scholarship program. Amend tax return 2013 The only benefit of membership is that you have the right to buy one season ticket for a seat in a designated area of the stadium at the university's home football games. Amend tax return 2013 You can deduct $240 (80% of $300) as a charitable contribution. Amend tax return 2013 Table 24-1. Amend tax return 2013 Examples of Charitable Contributions—A Quick Check Use the following lists for a quick check of whether you can deduct a contribution. Amend tax return 2013 See the rest of this chapter for more information and additional rules and limits that may apply. Amend tax return 2013 Deductible As  Charitable Contributions Not Deductible  As Charitable Contributions Money or property you give to:  Churches, synagogues, temples, mosques, and other religious organizations Federal, state, and local governments, if your contribution is solely for public purposes (for example, a gift to reduce the public debt or maintain a public park) Nonprofit schools and hospitals The Salvation Army, American Red Cross, CARE, Goodwill Industries, United Way, Boy Scouts of America, Girl Scouts of America, Boys and Girls Clubs of America, etc. Amend tax return 2013 War veterans groups   Expenses paid for a student living with you, sponsored by a qualified organization  Out-of-pocket expenses when you serve a qualified organization as a volunteer Money or property you give to:  Civic leagues, social and sports clubs, labor unions, and chambers of commerce Foreign organizations (except certain Canadian, Israeli, and Mexican charities) Groups that are run for personal profit Groups whose purpose is to lobby for law changes Homeowners' associations Individuals Political groups or candidates for public office   Cost of raffle, bingo, or lottery tickets  Dues, fees, or bills paid to country clubs, lodges, fraternal orders, or similar groups  Tuition  Value of your time or services  Value of blood given to a blood bank    Example 2. Amend tax return 2013 The facts are the same as in Example 1 except your $300 payment includes the purchase of one season ticket for the stated ticket price of $120. Amend tax return 2013 You must subtract the usual price of a ticket ($120) from your $300 payment. Amend tax return 2013 The result is $180. Amend tax return 2013 Your deductible charitable contribution is $144 (80% of $180). Amend tax return 2013 Charity benefit events. Amend tax return 2013   If you pay a qualified organization more than fair market value for the right to attend a charity ball, banquet, show, sporting event, or other benefit event, you can deduct only the amount that is more than the value of the privileges or other benefits you receive. Amend tax return 2013   If there is an established charge for the event, that charge is the value of your benefit. Amend tax return 2013 If there is no established charge, the reasonable value of the right to attend the event is the value of your benefit. Amend tax return 2013 Whether you use the tickets or other privileges has no effect on the amount you can deduct. Amend tax return 2013 However, if you return the ticket to the qualified organization for resale, you can deduct the entire amount you paid for the ticket. Amend tax return 2013    Even if the ticket or other evidence of payment indicates that the payment is a “contribution,” this does not mean you can deduct the entire amount. Amend tax return 2013 If the ticket shows the price of admission and the amount of the contribution, you can deduct the contribution amount. Amend tax return 2013 Example. Amend tax return 2013 You pay $40 to see a special showing of a movie for the benefit of a qualified organization. Amend tax return 2013 Printed on the ticket is “Contribution—$40. Amend tax return 2013 ” If the regular price for the movie is $8, your contribution is $32 ($40 payment − $8 regular price). Amend tax return 2013 Membership fees or dues. Amend tax return 2013    You may be able to deduct membership fees or dues you pay to a qualified organization. Amend tax return 2013 However, you can deduct only the amount that is more than the value of the benefits you receive. Amend tax return 2013    You cannot deduct dues, fees, or assessments paid to country clubs and other social organizations. Amend tax return 2013 They are not qualified organizations. Amend tax return 2013 Certain membership benefits can be disregarded. Amend tax return 2013   Both you and the organization can disregard the following membership benefits if you receive them in return for an annual payment of $75 or less. Amend tax return 2013 Any rights or privileges, other than those discussed under Athletic events , earlier, that you can use frequently while you are a member, such as: Free or discounted admission to the organization's facilities or events, Free or discounted parking, Preferred access to goods or services, and Discounts on the purchase of goods and services. Amend tax return 2013 Admission, while you are a member, to events open only to members of the organization, if the organization reasonably projects that the cost per person (excluding any allocated overhead) is not more than $10. Amend tax return 2013 20. Amend tax return 2013 Token items. Amend tax return 2013   You do not have to reduce your contribution by the value of any benefit you receive if both of the following are true. Amend tax return 2013 You receive only a small item or other benefit of token value. Amend tax return 2013 The qualified organization correctly determines that the value of the item or benefit you received is not substantial and informs you that you can deduct your payment in full. Amend tax return 2013 Written statement. Amend tax return 2013   A qualified organization must give you a written statement if you make a payment of more than $75 that is partly a contribution and partly for goods or services. Amend tax return 2013 The statement must say that you can deduct only the amount of your payment that is more than the value of the goods or services you received. Amend tax return 2013 It must also give you a good faith estimate of the value of those goods or services. Amend tax return 2013   The organization can give you the statement either when it solicits or when it receives the payment from you. Amend tax return 2013 Exception. Amend tax return 2013   An organization will not have to give you this statement if one of the following is true. Amend tax return 2013 The organization is: A governmental organization described in (5) under Types of Qualified Organizations , earlier, or An organization formed only for religious purposes, and the only benefit you receive is an intangible religious benefit (such as admission to a religious ceremony) that generally is not sold in commercial transactions outside the donative context. Amend tax return 2013 You receive only items whose value is not substantial as described under Token items , earlier. Amend tax return 2013 You receive only membership benefits that can be disregarded, as described earlier. Amend tax return 2013 Expenses Paid for Student Living With You You may be able to deduct some expenses of having a student live with you. Amend tax return 2013 You can deduct qualifying expenses for a foreign or American student who: Lives in your home under a written agreement between you and a qualified organization as part of a program of the organization to provide educational opportunities for the student, Is not your relative or dependent, and Is a full-time student in the twelfth or any lower grade at a school in the United States. Amend tax return 2013 You can deduct up to $50 a month for each full calendar month the student lives with you. Amend tax return 2013 Any month when conditions (1) through (3) are met for 15 days or more counts as a full month. Amend tax return 2013 For additional information, see Expenses Paid for Student Living With You in Publication 526. Amend tax return 2013 Mutual exchange program. Amend tax return 2013   You cannot deduct the costs of a foreign student living in your home under a mutual exchange program through which your child will live with a family in a foreign country. Amend tax return 2013 Table 24-2. Amend tax return 2013 Volunteers' Questions and Answers If you volunteer for a qualified organization, the following questions and answers may apply to you. Amend tax return 2013 All of the rules explained in this chapter also apply. Amend tax return 2013 See, in particular, Out-of-Pocket Expenses in Giving Services . Amend tax return 2013 Question Answer I volunteer 6 hours a week in the office of a qualified organization. Amend tax return 2013 The receptionist is paid $10 an hour for the same work. Amend tax return 2013 Can I deduct $60 a week for my time?    No, you cannot deduct the value of your time or services. Amend tax return 2013 The office is 30 miles from my home. Amend tax return 2013 Can I deduct any of my car expenses for these trips? Yes, you can deduct the costs of gas and oil that are directly related to getting to and from the place where you volunteer. Amend tax return 2013 If you don't want to figure your actual costs, you can deduct 14 cents for each mile. Amend tax return 2013 I volunteer as a Red Cross nurse's aide at a hospital. Amend tax return 2013 Can I deduct the cost of the uniforms I must wear? Yes, you can deduct the cost of buying and cleaning your uniforms if the hospital is a qualified organization, the uniforms are not suitable for everyday use, and you must wear them when volunteering. Amend tax return 2013 I pay a babysitter to watch my children while I volunteer for a qualified organization. Amend tax return 2013 Can I deduct these costs? No, you cannot deduct payments for childcare expenses as a charitable contribution, even if you would be unable to volunteer without childcare. Amend tax return 2013 (If you have childcare expenses so you can work for pay, see chapter 32. Amend tax return 2013 ) Out-of-Pocket Expenses in Giving Services Although you cannot deduct the value of your services given to a qualified organization, you may be able to deduct some amounts you pay in giving services to a qualified organization. Amend tax return 2013 The amounts must be: Unreimbursed, Directly connected with the services, Expenses you had only because of the services you gave, and Not personal, living, or family expenses. Amend tax return 2013 Table 24-2 contains questions and answers that apply to some individuals who volunteer their services. Amend tax return 2013 Conventions. Amend tax return 2013   If a qualified organization selects you to attend a convention as its representative, you can deduct unreimbursed expenses for travel, including reasonable amounts for meals and lodging, while away from home overnight in connection with the convention. Amend tax return 2013 However, see Travel , later. Amend tax return 2013   You cannot deduct personal expenses for sightseeing, fishing parties, theater tickets, or nightclubs. Amend tax return 2013 You also cannot deduct transportation, meals and lodging, and other expenses for your spouse or children. Amend tax return 2013    You cannot deduct your travel expenses in attending a church convention if you go only as a member of your church rather than as a chosen representative. Amend tax return 2013 You can, however, deduct unreimbursed expenses that are directly connected with giving services for your church during the convention. Amend tax return 2013 Uniforms. Amend tax return 2013   You can deduct the cost and upkeep of uniforms that are not suitable for everyday use and that you must wear while performing donated services for a charitable organization. Amend tax return 2013 Foster parents. Amend tax return 2013   You may be able to deduct as a charitable contribution some of the costs of being a foster parent (foster care provider) if you have no profit motive in providing the foster care and are not, in fact, making a profit. Amend tax return 2013 A qualified organization must select the individuals you take into your home for foster care. Amend tax return 2013    You can deduct expenses that meet both of the following requirements. Amend tax return 2013 They are unreimbursed out-of-pocket expenses to feed, clothe, and care for the foster child. Amend tax return 2013 They are incurred primarily to benefit the qualified organization. Amend tax return 2013   Unreimbursed expenses that you cannot deduct as charitable contributions may be considered support provided by you in determining whether you can claim the foster child as a dependent. Amend tax return 2013 For details, see chapter 3. Amend tax return 2013 Example. Amend tax return 2013 You cared for a foster child because you wanted to adopt her, not to benefit the agency that placed her in your home. Amend tax return 2013 Your unreimbursed expenses are not deductible as charitable contributions. Amend tax return 2013 Car expenses. Amend tax return 2013   You can deduct as a charitable contribution any unreimbursed out-of-pocket expenses, such as the cost of gas and oil, that are directly related to the use of your car in giving services to a charitable organization. Amend tax return 2013 You cannot deduct general repair and maintenance expenses, depreciation, registration fees, or the costs of tires or insurance. Amend tax return 2013    If you do not want to deduct your actual expenses, you can use a standard mileage rate of 14 cents a mile to figure your contribution. Amend tax return 2013   You can deduct parking fees and tolls whether you use your actual expenses or the standard mileage rate. Amend tax return 2013   You must keep reliable written records of your car expenses. Amend tax return 2013 For more information, see Car expenses under Records To Keep, later. Amend tax return 2013 Travel. Amend tax return 2013   Generally, you can claim a charitable contribution deduction for travel expenses necessarily incurred while you are away from home performing services for a charitable organization only if there is no significant element of personal pleasure, recreation, or vacation in the travel. Amend tax return 2013 This applies whether you pay the expenses directly or indirectly. Amend tax return 2013 You are paying the expenses indirectly if you make a payment to the charitable organization and the organization pays for your travel expenses. Amend tax return 2013   The deduction for travel expenses will not be denied simply because you enjoy providing services to the charitable organization. Amend tax return 2013 Even if you enjoy the trip, you can take a charitable contribution deduction for your travel expenses if you are on duty in a genuine and substantial sense throughout the trip. Amend tax return 2013 However, if you have only nominal duties, or if for significant parts of the trip you do not have any duties, you cannot deduct your travel expenses. Amend tax return 2013 Example 1. Amend tax return 2013 You are a troop leader for a tax-exempt youth group and you take the group on a camping trip. Amend tax return 2013 You are responsible for overseeing the setup of the camp and for providing adult supervision for other activities during the entire trip. Amend tax return 2013 You participate in the activities of the group and enjoy your time with them. Amend tax return 2013 You oversee the breaking of camp and you transport the group home. Amend tax return 2013 You can deduct your travel expenses. Amend tax return 2013 Example 2. Amend tax return 2013 You sail from one island to another and spend 8 hours a day counting whales and other forms of marine life. Amend tax return 2013 The project is sponsored by a charitable organization. Amend tax return 2013 In most circumstances, you cannot deduct your expenses. Amend tax return 2013 Example 3. Amend tax return 2013 You work for several hours each morning on an archaeological dig sponsored by a charitable organization. Amend tax return 2013 The rest of the day is free for recreation and sightseeing. Amend tax return 2013 You cannot take a charitable contribution deduction even though you work very hard during those few hours. Amend tax return 2013 Example 4. Amend tax return 2013 You spend the entire day attending a charitable organization's regional meeting as a chosen representative. Amend tax return 2013 In the evening you go to the theater. Amend tax return 2013 You can claim your travel expenses as charitable contributions, but you cannot claim the cost of your evening at the theater. Amend tax return 2013 Daily allowance (per diem). Amend tax return 2013   If you provide services for a charitable organization and receive a daily allowance to cover reasonable travel expenses, including meals and lodging while away from home overnight, you must include in income any part of the allowance that is more than your deductible travel expenses. Amend tax return 2013 You may be able to deduct any necessary travel expenses that are more than the allowance. Amend tax return 2013 Deductible travel expenses. Amend tax return 2013   These include: Air, rail, and bus transportation, Out-of-pocket expenses for your car, Taxi fares or other costs of transportation between the airport or station and your hotel, Lodging costs, and The cost of meals. Amend tax return 2013 Because these travel expenses are not business-related, they are not subject to the same limits as business-related expenses. Amend tax return 2013 For information on business travel expenses, see Travel Expenses in chapter 26. Amend tax return 2013 Contributions You Cannot Deduct There are some contributions you cannot deduct, such as those made to specific individuals and those made to nonqualified organizations. Amend tax return 2013 (See Contributions to Individuals and Contributions to Nonqualified Organizations , next. Amend tax return 2013 ) There are others you can deduct only part of, as discussed later under Contributions From Which You Benefit . Amend tax return 2013 Contributions to Individuals You cannot deduct contributions to specific individuals, including the following. Amend tax return 2013 Contributions to fraternal societies made for the purpose of paying medical or burial expenses of deceased members. Amend tax return 2013 Contributions to individuals who are needy or worthy. Amend tax return 2013 You cannot deduct these contributions even if you make them to a qualified organization for the benefit of a specific person. Amend tax return 2013 But you can deduct a contribution to a qualified organization that helps needy or worthy individuals if you do not indicate that your contribution is for a specific person. Amend tax return 2013 Example. Amend tax return 2013 You can deduct contributions to a qualified organization for flood relief, hurricane relief, or other disaster relief. Amend tax return 2013 However, you cannot deduct contributions earmarked for relief of a particular individual or family. Amend tax return 2013 Payments to a member of the clergy that can be spent as he or she wishes, such as for personal expenses. Amend tax return 2013 Expenses you paid for another person who provided services to a qualified organization. Amend tax return 2013 Example. Amend tax return 2013 Your son does missionary work. Amend tax return 2013 You pay his expenses. Amend tax return 2013 You cannot claim a deduction for your son's unreimbursed expenses related to his contribution of services. Amend tax return 2013 Payments to a hospital that are for a specific patient's care or for services for a specific patient. Amend tax return 2013 You cannot deduct these payments even if the hospital is operated by a city, a state, or other qualified organization. Amend tax return 2013 Contributions to Nonqualified Organizations You cannot deduct contributions to organizations that are not qualified to receive tax-deductible contributions, including the following. Amend tax return 2013 Certain state bar associations if: The bar is not a political subdivision of a state, The bar has private, as well as public, purposes, such as promoting the professional interests of members, and Your contribution is unrestricted and can be used for private purposes. Amend tax return 2013 Chambers of commerce and other business leagues or organizations (but see chapter 28). Amend tax return 2013 Civic leagues and associations. Amend tax return 2013 Communist organizations. Amend tax return 2013 Country clubs and other social clubs. Amend tax return 2013 Most foreign organizations (other than certain Canadian, Israeli, or Mexican charitable organizations). Amend tax return 2013 For details, see Publication 526. Amend tax return 2013 Homeowners' associations. Amend tax return 2013 Labor unions (but see chapter 28). Amend tax return 2013 Political organizations and candidates. Amend tax return 2013 Contributions From Which You Benefit If you receive or expect to receive a financial or economic benefit as a result of making a contribution to a qualified organization, you cannot deduct the part of the contribution that represents the value of the benefit you receive. Amend tax return 2013 See Contributions From Which You Benefit under Contributions You Can Deduct, earlier. Amend tax return 2013 These contributions include the following. Amend tax return 2013 Contributions for lobbying. Amend tax return 2013 This includes amounts that you earmark for use in, or in connection with, influencing specific legislation. Amend tax return 2013 Contributions to a retirement home for room, board, maintenance, or admittance. Amend tax return 2013 Also, if the amount of your contribution depends on the type or size of apartment you will occupy, it is not a charitable contribution. Amend tax return 2013 Costs of raffles, bingo, lottery, etc. Amend tax return 2013 You cannot deduct as a charitable contribution amounts you pay to buy raffle or lottery tickets or to play bingo or other games of chance. Amend tax return 2013 For information on how to report gambling winnings and losses, see Gambling winnings in chapter 12 and Gambling Losses Up to the Amount of Gambling Winnings in chapter 28. Amend tax return 2013 Dues to fraternal orders and similar groups. Amend tax return 2013 However, see Membership fees or dues , earlier, under Contributions You Can Deduct. Amend tax return 2013 Tuition, or amounts you pay instead of tuition. Amend tax return 2013 You cannot deduct as a charitable contribution amounts you pay as tuition even if you pay them for children to attend parochial schools or qualifying nonprofit daycare centers. Amend tax return 2013 You also cannot deduct any fixed amount you must pay in addition to, or instead of, tuition to enroll in a private school, even if it is designated as a “donation. Amend tax return 2013 ” Value of Time or Services You cannot deduct the value of your time or services, including: Blood donations to the American Red Cross or to blood banks, and The value of income lost while you work as an unpaid volunteer for a qualified organization. Amend tax return 2013 Personal Expenses You cannot deduct personal, living, or family expenses, such as the following items. Amend tax return 2013 The cost of meals you eat while you perform services for a qualified organization unless it is necessary for you to be away from home overnight while performing the services. Amend tax return 2013 Adoption expenses, including fees paid to an adoption agency and the costs of keeping a child in your home before adoption is final (but see Adoption Credit in chapter 37, and the instructions for Form 8839, Qualified Adoption Expenses). Amend tax return 2013 You also may be able to claim an exemption for the child. Amend tax return 2013 See Adopted child in chapter 3. Amend tax return 2013 Appraisal Fees You cannot deduct as a charitable contribution any fees you pay to find the fair market value of donated property (but see chapter 28). Amend tax return 2013 Contributions of Property If you contribute property to a qualified organization, the amount of your charitable contribution is generally the fair market value of the property at the time of the contribution. Amend tax return 2013 However, if the property has increased in value, you may have to make some adjustments to the amount of your deduction. Amend tax return 2013 See Giving Property That Has Increased in Value , later. Amend tax return 2013 For information about the records you must keep and the information you must furnish with your return if you donate property, see Records To Keep and How To Report , later. Amend tax return 2013 Clothing and household items. Amend tax return 2013   You cannot take a deduction for clothing or household items you donate unless the clothing or household items are in good used condition or better. Amend tax return 2013 Exception. Amend tax return 2013   You can take a deduction for a contribution of an item of clothing or household item that is not in good used condition or better if you deduct more than $500 for it and include a qualified appraisal of it with your return. Amend tax return 2013 Household items. Amend tax return 2013   Household items include: Furniture and furnishings, Electronics, Appliances, Linens, and Other similar items. Amend tax return 2013   Household items do not include: Food, Paintings, antiques, and other objects of art, Jewelry and gems, and Collections. Amend tax return 2013 Cars, boats, and airplanes. Amend tax return 2013    The following rules apply to any donation of a qualified vehicle. Amend tax return 2013 A qualified vehicle is: A car or any motor vehicle manufactured mainly for use on public streets, roads, and highways, A boat, or An airplane. Amend tax return 2013 Deduction more than $500. Amend tax return 2013   If you donate a qualified vehicle with a claimed fair market value of more than $500, you can deduct the smaller of: The gross proceeds from the sale of the vehicle by the organization, or The vehicle's fair market value on the date of the contribution. Amend tax return 2013 If the vehicle's fair market value was more than your cost or other basis, you may have to reduce the fair market value to figure the deductible amount, as described under Giving Property That Has Increased in Value , later. Amend tax return 2013 Form 1098-C. Amend tax return 2013   You must attach to your return Copy B of the Form 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes, (or other statement containing the same information as Form 1098-C) you received from the organization. Amend tax return 2013 The Form 1098-C (or other statement) will show the gross proceeds from the sale of the vehicle. Amend tax return 2013   If you e-file your return, you must: Attach Copy B of Form 1098-C to Form 8453 and mail the forms to the IRS, or Include Copy B of Form 1098-C as a pdf attachment if your software program allows it. Amend tax return 2013   If you do not attach Form 1098-C (or other statement), you cannot deduct your contribution. Amend tax return 2013    You must get Form 1098-C (or other statement) within 30 days of the sale of the vehicle. Amend tax return 2013 But if exception 1 or 2 (described later) applies, you must get Form 1098-C (or other statement) within 30 days of your donation. Amend tax return 2013 Filing deadline approaching and still no Form 1098-C. Amend tax return 2013   If the filing deadline is approaching and you still do not have a Form 1098-C, you have two choices. Amend tax return 2013 Request an automatic 6-month extension of time to file your return. Amend tax return 2013 You can get this extension by filing Form 4868, Application for Automatic Extension of Time to File U. Amend tax return 2013 S. Amend tax return 2013 Individual Income Tax Return. Amend tax return 2013  For more information, see Automatic Extension in chapter 1. Amend tax return 2013 File the return on time without claiming the deduction for the qualified vehicle. Amend tax return 2013 After receiving the Form 1098-C, file an amended return, Form 1040X, claiming the deduction. Amend tax return 2013 Attach Copy B of Form 1098-C (or other statement) to the amended return. Amend tax return 2013 For more information about amended returns, see Amended Returns and Claims for Refund in chapter 1. Amend tax return 2013 Exceptions. Amend tax return 2013   There are two exceptions to the rules just described for deductions of more than $500. Amend tax return 2013 Exception 1—vehicle used or improved by organization. Amend tax return 2013   If the qualified organization makes a significant intervening use of or material improvement to the vehicle before transferring it, you generally can deduct the vehicle's fair market value at the time of the contribution. Amend tax return 2013 But if the vehicle's fair market value was more than your cost or other basis, you may have to reduce the fair market value to get the deductible amount, as described under Giving Property That Has Increased in Value , later. Amend tax return 2013 The Form 1098-C (or other statement) will show whether this exception applies. Amend tax return 2013 Exception 2—vehicle given or sold to needy individual. Amend tax return 2013   If the qualified organization will give the vehicle, or sell it for a price well below fair market value, to a needy individual to further the organization's charitable purpose, you generally can deduct the vehicle's fair market value at the time of the contribution. Amend tax return 2013 But if the vehicle's fair market value was more than your cost or other basis, you may have to reduce the fair market value to get the deductible amount, as described under Giving Property That Has Increased in Value , later. Amend tax return 2013 The Form 1098-C (or other statement) will show whether this exception applies. Amend tax return 2013   This exception does not apply if the organization sells the vehicle at auction. Amend tax return 2013 In that case, you cannot deduct the vehicle's fair market value. Amend tax return 2013 Example. Amend tax return 2013 Anita donates a used car to a qualified organization. Amend tax return 2013 She bought it 3 years ago for $9,000. Amend tax return 2013 A used car guide shows the fair market value for this type of car is $6,000. Amend tax return 2013 However, Anita gets a Form 1098-C from the organization showing the car was sold for $2,900. Amend tax return 2013 Neither exception 1 nor exception 2 applies. Amend tax return 2013 If Anita itemizes her deductions, she can deduct $2,900 for her donation. Amend tax return 2013 She must attach Form 1098-C and Form 8283 to her return. Amend tax return 2013 Deduction $500 or less. Amend tax return 2013   If the qualified organization sells the vehicle for $500 or less and exceptions 1 and 2 do not apply, you can deduct the smaller of: $500, or The vehicle's fair market value on the date of the contribution. Amend tax return 2013 But if the vehicle's fair market value was more than your cost or other basis, you may have to reduce the fair market value to get the deductible amount, as described under Giving Property That Has Increased in Value , later. Amend tax return 2013   If the vehicle's fair market value is at least $250 but not more than $500, you must have a written statement from the qualified organization acknowledging your donation. Amend tax return 2013 The statement must contain the information and meet the tests for an acknowledgment described under Deductions of At Least $250 But Not More Than $500 under Records To Keep, later. Amend tax return 2013 Partial interest in property. Amend tax return 2013   Generally, you cannot deduct a charitable contribution of less than your entire interest in property. Amend tax return 2013 Right to use property. Amend tax return 2013   A contribution of the right to use property is a contribution of less than your entire interest in that property and is not deductible. Amend tax return 2013 For exceptions and more information, see Partial Interest in Property Not in Trust in Publication 561. Amend tax return 2013 Future interests in tangible personal property. Amend tax return 2013   You cannot deduct the value of a charitable contribution of a future interest in tangible personal property until all intervening interests in and rights to the actual possession or enjoyment of the property have either expired or been turned over to someone other than yourself, a related person, or a related organization. Amend tax return 2013 Tangible personal property. Amend tax return 2013   This is any property, other than land or buildings, that can be seen or touched. Amend tax return 2013 It includes furniture, books, jewelry, paintings, and cars. Amend tax return 2013 Future interest. Amend tax return 2013   This is any interest that is to begin at some future time, regardless of whether it is designated as a future interest under state law. Amend tax return 2013 Determining Fair Market Value This section discusses general guidelines for determining the fair market value of various types of donated property. Amend tax return 2013 Publication 561 contains a more complete discussion. Amend tax return 2013 Fair market value is the price at which property would change hands between a willing buyer and a willing seller, neither having to buy or sell, and both having reasonable knowledge of all the relevant facts. Amend tax return 2013 Used clothing and household items. Amend tax return 2013   The fair market value of used clothing and household goods is usually far less than what you paid for them when they were new. Amend tax return 2013   For used clothing, you should claim as the value the price that buyers of used items actually pay in used clothing stores, such as consignment or thrift shops. Amend tax return 2013 See Household Goods in Publication 561 for information on the valuation of household goods, such as furniture, appliances, and linens. Amend tax return 2013 Example. Amend tax return 2013 Dawn Greene donated a coat to a thrift store operated by her church. Amend tax return 2013 She paid $300 for the coat 3 years ago. Amend tax return 2013 Similar coats in the thrift store sell for $50. Amend tax return 2013 The fair market value of the coat is $50. Amend tax return 2013 Dawn's donation is limited to $50. Amend tax return 2013 Cars, boats, and airplanes. Amend tax return 2013   If you contribute a car, boat, or airplane to a charitable organization, you must determine its fair market value. Amend tax return 2013 Certain commercial firms and trade organizations publish used car pricing guides, commonly called “blue books,” containing complete dealer sale prices or dealer average prices for recent model years. Amend tax return 2013 The guides may be published monthly or seasonally and for different regions of the country. Amend tax return 2013 These guides also provide estimates for adjusting for unusual equipment, unusual mileage, and physical condition. Amend tax return 2013 The prices are not “official” and these publications are not considered an appraisal of any specific donated property. Amend tax return 2013 But they do provide clues for making an appraisal and suggest relative prices for comparison with current sales and offerings in your area. Amend tax return 2013   You can also find used car pricing information on the Internet. Amend tax return 2013 Example. Amend tax return 2013 You donate a used car in poor condition to a local high school for use by students studying car repair. Amend tax return 2013 A used car guide shows the dealer retail value for this type of car in poor condition is $1,600. Amend tax return 2013 However, the guide shows the price for a private party sale of the car is only $750. Amend tax return 2013 The fair market value of the car is considered to be $750. Amend tax return 2013 Large quantities. Amend tax return 2013   If you contribute a large number of the same item, fair market value is the price at which comparable numbers of the item are being sold. Amend tax return 2013 Giving Property That Has Decreased in Value If you contribute property with a fair market value that is less than your basis in it, your deduction is limited to its fair market value. Amend tax return 2013 You cannot claim a deduction for the difference between the property's basis and its fair market value. Amend tax return 2013 Giving Property That Has Increased in Value If you contribute property with a fair market value that is more than your basis in it, you may have to reduce the fair market value by the amount of appreciation (increase in value) when you figure your deduction. Amend tax return 2013 Your basis in property is generally what you paid for it. Amend tax return 2013 See chapter 13 if you need more information about basis. Amend tax return 2013 Different rules apply to figuring your deduction, depending on whether the property is: Ordinary income property, or Capital gain property. Amend tax return 2013 Ordinary income property. Amend tax return 2013   Property is ordinary income property if you would have recognized ordinary income or short-term capital gain had you sold it at fair market value on the date it was contributed. Amend tax return 2013 Examples of ordinary income property are inventory, works of art created by the donor, manuscripts prepared by the donor, and capital assets (defined in chapter 14) held 1 year or less. Amend tax return 2013 Amount of deduction. Amend tax return 2013   The amount you can deduct for a contribution of ordinary income property is its fair market value minus the amount that would be ordinary income or short-term capital gain if you sold the property for its fair market value. Amend tax return 2013 Generally, this rule limits the deduction to your basis in the property. Amend tax return 2013 Example. Amend tax return 2013 You donate stock you held for 5 months to your church. Amend tax return 2013 The fair market value of the stock on the day you donate it is $1,000, but you paid only $800 (your basis). Amend tax return 2013 Because the $200 of appreciation would be short-term capital gain if you sold the stock, your deduction is limited to $800 (fair market value minus the appreciation). Amend tax return 2013 Capital gain property. Amend tax return 2013   Property is capital gain property if you would have recognized long-term capital gain had you sold it at fair market value on the date of the contribution. Amend tax return 2013 It includes capital assets held more than 1 year, as well as certain real property and depreciable property used in your trade or business and, generally, held more than 1 year. Amend tax return 2013 Amount of deduction — general rule. Amend tax return 2013   When figuring your deduction for a contribution of capital gain property, you generally can use the fair market value of the property. Amend tax return 2013 Exceptions. Amend tax return 2013   In certain situations, you must reduce the fair market value by any amount that would have been long-term capital gain if you had sold the property for its fair market value. Amend tax return 2013 Generally, this means reducing the fair market value to the property's cost or other basis. Amend tax return 2013 Bargain sales. Amend tax return 2013   A bargain sale of property is a sale or exchange for less than the property's fair market value. Amend tax return 2013 A bargain sale to a qualified organization is partly a charitable contribution and partly a sale or exchange. Amend tax return 2013 A bargain sale may result in a taxable gain. Amend tax return 2013 More information. Amend tax return 2013   For more information on donating appreciated property, see Giving Property That Has Increased in Value in Publication 526. Amend tax return 2013 When To Deduct You can deduct your contributions only in the year you actually make them in cash or other property (or in a later carryover year, as explained later under Carryovers ). Amend tax return 2013 This applies whether you use the cash or an accrual method of accounting. Amend tax return 2013 Time of making contribution. Amend tax return 2013   Usually, you make a contribution at the time of its unconditional delivery. Amend tax return 2013 Checks. Amend tax return 2013   A check you mail to a charity is considered delivered on the date you mail it. Amend tax return 2013 Text message. Amend tax return 2013   Contributions made by text message are deductible in the year you send the text message if the contribution is charged to your telephone or wireless account. Amend tax return 2013 Credit card. Amend tax return 2013    Contributions charged on your credit card are deductible in the year you make the charge. Amend tax return 2013 Pay-by-phone account. Amend tax return 2013    Contributions made through a pay-by-phone account are considered delivered on the date the financial institution pays the amount. Amend tax return 2013 Stock certificate. Amend tax return 2013   A properly endorsed stock certificate is considered delivered on the date of mailing or other delivery to the charity or to the charity's agent. Amend tax return 2013 However, if you give a stock certificate to your agent or to the issuing corporation for transfer to the name of the charity, your contribution is not delivered until the date the stock is transferred on the books of the corporation. Amend tax return 2013 Promissory note. Amend tax return 2013   If you issue and deliver a promissory note to a charity as a contribution, it is not a contribution until you make the note payments. Amend tax return 2013 Option. Amend tax return 2013    If you grant a charity an option to buy real property at a bargain price, it is not a contribution until the organization exercises the option. Amend tax return 2013 Borrowed funds. Amend tax return 2013   If you contribute borrowed funds, you can deduct the contribution in the year you deliver the funds to the charity, regardless of when you repay the loan. Amend tax return 2013 Limits on Deductions The amount you can deduct for charitable contributions cannot be more than 50% of your adjusted gross income (AGI). Amend tax return 2013 Your deduction may be further limited to 30% or 20% of your AGI, depending on the type of property you give and the type of organization you give it to. Amend tax return 2013 If your total contributions for the year are 20% or less of your AGI, these limits do not apply to you. Amend tax return 2013 The limits are discussed in detail under Limits on Deductions in Publication 526. Amend tax return 2013 A higher limit applies to certain qualified conservation contributions. Amend tax return 2013 See Publication 526 for details. Amend tax return 2013 Carryovers You can carry over any contributions you cannot deduct in the current year because they exceed your adjusted-gross-income limits. Amend tax return 2013 You can deduct the excess in each of the next 5 years until it is used up, but not beyond that time. Amend tax return 2013 For more information, see Carryovers in Publication 526. Amend tax return 2013 Records To Keep You must keep records to prove the amount of the contributions you make during the year. Amend tax return 2013 The kind of records you must keep depends on the amount of your contributions and whether they are: Cash contributions, Noncash contributions, or Out-of-pocket expenses when donating your services. Amend tax return 2013 Note. Amend tax return 2013 An organization generally must give you a written statement if it receives a payment from you that is more than $75 and is partly a contribution and partly for goods or services. Amend tax return 2013 (See Contributions From Which You Benefit under Contributions You Can Deduct, earlier. Amend tax return 2013 ) Keep the statement for your records. Amend tax return 2013 It may satisfy all or part of the recordkeeping requirements explained in the following discussions. Amend tax return 2013 Cash Contributions Cash contributions include those paid by cash, check, electronic funds transfer, debit card, credit card, or payroll deduction. Amend tax return 2013 You cannot deduct a cash contribution, regardless of the amount, unless you keep one of the following. Amend tax return 2013 A bank record that shows the name of the qualified organization, the date of the contribution, and the amount of the contribution. Amend tax return 2013 Bank records may include: A canceled check, A bank or credit union statement, or A credit card statement. Amend tax return 2013 A receipt (or a letter or other written communication) from the qualified organization showing the name of the organization, the date of the contribution, and the amount of the contribution. Amend tax return 2013 The payroll deduction records described next. Amend tax return 2013 Payroll deductions. Amend tax return 2013   If you make a contribution by payroll deduction, you must keep: A pay stub, Form W-2, or other document furnished by your employer that shows the date and amount of the contribution, and A pledge card or other document prepared by or for the qualified organization that shows the name of the organization. Amend tax return 2013 If your employer withheld $250 or more from a single paycheck, see Contributions of $250 or More , next. Amend tax return 2013 Contributions of $250 or More You can claim a deduction for a contribution of $250 or more only if you have an acknowledgment of your contribution from the qualified organization or certain payroll deduction records. Amend tax return 2013 If you made more than one contribution of $250 or more, you must have either a separate acknowledgment for each or one acknowledgment that lists each contribution and the date of each contribution and shows your total contributions. Amend tax return 2013 Amount of contribution. Amend tax return 2013   In figuring whether your contribution is $250 or more, do not combine separate contributions. Amend tax return 2013 For example, if you gave your church $25 each week, your weekly payments do not have to be combined. Amend tax return 2013 Each payment is a separate contribution. Amend tax return 2013   If contributions are made by payroll deduction, the deduction from each paycheck is treated as a separate contribution. Amend tax return 2013   If you made a payment that is partly for goods and services, as described earlier under Contributions From Which You Benefit , your contribution is the amount of the payment that is more than the value of the goods and services. Amend tax return 2013 Acknowledgment. Amend tax return 2013   The acknowledgment must meet these tests. Amend tax return 2013 It must be written. Amend tax return 2013 It must include: The amount of cash you contributed, Whether the qualified organization gave you any goods or services as a result of your contribution (other than certain token items and membership benefits), A description and good faith estimate of the value of any goods or services described in (b) (other than intangible religious benefits), and A statement that the only benefit you received was an intangible religious benefit, if that was the case. Amend tax return 2013 The acknowledgment does not need to describe or estimate the value of an intangible religious benefit. Amend tax return 2013 An intangible religious benefit is a benefit that generally is not sold in commercial transactions outside a donative (gift) context. Amend tax return 2013 An example is admission to a religious ceremony. Amend tax return 2013 You must get it on or before the earlier of: The date you file your return for the year you make the contribution, or The due date, including extensions, for filing the return. Amend tax return 2013   If the acknowledgment does not show the date of the contribution, you must also have a bank record or receipt, as described earlier, that does show the date of the contribution. Amend tax return 2013 If the acknowledgment shows the date of the contribution and meets the other tests just described, you do not need any other records. Amend tax return 2013 Payroll deductions. Amend tax return 2013   If you make a contribution by payroll deduction and your employer withholds $250 or more from a single paycheck, you must keep: A pay stub, Form W-2, or other document furnished by your employer that shows the amount withheld as a contribution, and A pledge card or other document prepared by or for the qualified organization that shows the name of the organization and states the organization does not provide goods or services in return for any contribution made to it by payroll deduction. Amend tax return 2013 A single pledge card may be kept for all contributions made by payroll deduction regardless of amount as long as it contains all the required information. Amend tax return 2013   If the pay stub, Form W-2, pledge card, or other document does not show the date of the contribution, you must have another document that does show the date of the contribution. Amend tax return 2013 If the pay stub, Form W-2, pledge card, or other document shows the date of the contribution, you do not need any other records except those just described in (1) and (2). Amend tax return 2013 Noncash Contributions For a contribution not made in cash, the records you must keep depend on whether your deduction for the contribution is: Less than $250, At least $250 but not more than $500, Over $500 but not more than $5,000, or Over $5,000. Amend tax return 2013 Amount of deduction. Amend tax return 2013   In figuring whether your deduction is $500 or more, combine your claimed deductions for all similar items of property donated to any charitable organization during the year. Amend tax return 2013   If you received goods or services in return, as described earlier in Contributions From Which You Benefit , reduce your contribution by the value of those goods or services. Amend tax return 2013 If you figure your deduction by reducing the fair market value of the donated property by its appreciation, as described earlier in Giving Property That Has Increased in Value , your contribution is the reduced amount. Amend tax return 2013 Deductions of Less Than $250 If you make any noncash contribution, you must get and keep a receipt from the charitable organization showing: The name of the charitable organization, The date and location of the charitable contribution, and A reasonably detailed description of the property. Amend tax return 2013 A letter or other written communication from the charitable organization acknowledging receipt of the contribution and containing the information in (1), (2), and (3) will serve as a receipt. Amend tax return 2013 You are not required to have a receipt where it is impractical to get one (for example, if you leave property at a charity's unattended drop site). Amend tax return 2013 Additional records. Amend tax return 2013   You must also keep reliable written records for each item of contributed property. Amend tax return 2013 Your written records must include the following information. Amend tax return 2013 The name and address of the organization to which you contributed. Amend tax return 2013 The date and location of the contribution. Amend tax return 2013 A description of the property in detail reasonable under the circumstances. Amend tax return 2013 For a security, keep the name of the issuer, the type of security, and whether it is regularly traded on a stock exchange or in an over-the-counter market. Amend tax return 2013 The fair market value of the property at the time of the contribution and how you figured the fair market value. Amend tax return 2013 If it was determined by appraisal, keep a signed copy of the appraisal. Amend tax return 2013 The cost or other basis of the property, if you must reduce its fair market value by appreciation. Amend tax return 2013 Your records should also include the amount of the reduction and how you figured it. Amend tax return 2013 The amount you claim as a deduction for the tax year as a result of the contribution, if you contribute less than your entire interest in the property during the tax year. Amend tax return 2013 Your records must include the amount you claimed as a deduction in any earlier years for contributions of other interests in this property. Amend tax return 2013 They must also include the name and address of each organization to which you contributed the other interests, the place where any such tangible property is located or kept, and the name of any person in possession of the property, other than the organization to which you contributed it. Amend tax return 2013 The terms of any conditions attached to the contribution of property. Amend tax return 2013 Deductions of At Least $250 But Not More Than $500 If you claim a deduction of at least $250 but not more than $500 for a noncash charitable contribution, you must get and keep an acknowledgment of your contribution from the qualified organization. Amend tax return 2013 If you made more than one contribution of $250 or more, you must have either a separate acknowledgment for each or one acknowledgment that shows your total contributions. Amend tax return 2013 The acknowledgment must contain the information in items (1) through (3) under Deductions of Less Than $250 , earlier, and your written records must include the information listed in that discussion under Additional records . Amend tax return 2013 The acknowledgment must also meet these tests. Amend tax return 2013 It must be written. Amend tax return 2013 It must include: A description (but not necessarily the value) of any property you contributed, Whether the qualified organization gave you any goods or services as a result of your contribution (other than certain token items and membership benefits), and A description and good faith estimate of the value of any goods or services described in (b). Amend tax return 2013 If the only benefit you received was an intangible religious benefit (such as admission to a religious ceremony) that generally is not sold in a commercial transaction outside the donative context, the acknowledgment must say so and does not need to describe or estimate the value of the benefit. Amend tax return 2013 You must get it on or before the earlier of: The date you file your return for the year you make the contribution, or The due date, including extensions, for filing the return. Amend tax return 2013 Deductions Over $500 You are required to give additional information if you claim a deduction over $500 for noncash charitable contributions. Amend tax return 2013 See Records To Keep in Publication 526 for more information. Amend tax return 2013 Out-of-Pocket Expenses If you give services to a qualified organization and have unreimbursed out-of-pocket expenses related to those services, the following two rules apply. Amend tax return 2013 You must have adequate records to prove the amount of the expenses. Amend tax return 2013 If any of your unreimbursed out-of-pocket expenses, considered separately, are $250 or more (for example, you pay $250 or more for an airline ticket to attend a convention of a qualified organization as a chosen representative), you must get an acknowledgment from the qualified organization that contains: A description of the services you provided, A statement of whether or not the organization provided you any goods or services to reimburse you for the expenses you incurred, A description and a good faith estimate of the value of any goods or services (other than intangible religious benefits) provided to reimburse you, and A statement that the only benefit you received was an intangible religious benefit, if that was the case. Amend tax return 2013 The acknowledgment does not need to describe or estimate the value of an intangible religious benefit (defined earlier under Acknowledgment ). Amend tax return 2013 You must get the acknowledgment on or before the earlier of: The date you file your return for the year you make the contribution, or The due date, including extensions, for filing the return. Amend tax return 2013 Car expenses. Amend tax return 2013   If you claim expenses directly related to use of your car in giving services to a qualified organization, you must keep reliable written records of your expenses. Amend tax return 2013 Whether your records are considered reliable depends on all the facts and circumstances. Amend tax return 2013 Generally, they may be considered reliable if you made them regularly and at or near the time you had the expenses. Amend tax return 2013   For example, your records might show the name of the organization you were serving and the dates you used your car for a charitable purpose. Amend tax return 2013 If you use the standard mileage rate of 14 cents a mile, your records must show the miles you drove your car for the charitable purpose. Amend tax return 2013 If you deduct your actual expenses, your records must show the costs of operating the car that are directly related to a charitable purpose. Amend tax return 2013   See Car expenses under Out-of-Pocket Expenses in Giving Services, earlier, for the expenses you can deduct. Amend tax return 2013 How To Report Report your charitable contributions on Schedule A (Form 1040). Amend tax return 2013 If your total deduction for all noncash contributions for the year is over $500, you must also file Form 8283. Amend tax return 2013 See How To Report in Publication 526 for more information. Amend tax return 2013 Prev  Up  Next   Home   More Online Publications