Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

Amended Tax Form 2012

Handr Block Free FileState EfileHow To File An Amended ReturnHow To File An Amended Tax Return For 2012Free Filing State TaxesFile State Taxes Free Online1040 Amendment 2011Irs Tax Form 1040ezTurbotax Free State Filing CodeFiling Taxes With UnemploymentTaxes 2012Irs 2012 Tax Forms 1040ezHow To Amend My TaxesTax Software ComparisonTaxes For 2012Can You File Back Taxes TurbotaxFile My Taxes For 20121040ez Tax Forms To PrintFile Form 1040x OnlineStudent Taxes 2013File Ez 1040 FreeAmended Tax Forms1040ez 20102012 Tax Form 940Can I Efile A 1040x2011 Tax Tables FederalCan I Amend My Taxes OnlineIrsefileH&r Block Free File Tax ReturnTurbo Tax Free State FilingIrsFile State Return For FreeIncome Tax PreparationsForm To Amend Tax ReturnTaxact.com 2010How Do I Fill Out A 1040x FormWww Irs Gov Efile 941Irs 1040ez Instructions1040ez Form 2013 InstructionsHow Do You Amend A Tax Return

Amended Tax Form 2012

Amended tax form 2012 6. Amended tax form 2012   How To Get Tax Help Table of Contents Low Income Taxpayer Clinics Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Amended tax form 2012 Free help with your tax return. Amended tax form 2012   You can get free help preparing your return nationwide from IRS-certified volunteers. Amended tax form 2012 The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Amended tax form 2012 The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Amended tax form 2012 Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Amended tax form 2012 In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Amended tax form 2012 To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Amended tax form 2012 gov, download the IRS2Go app, or call 1-800-906-9887. Amended tax form 2012   As part of the TCE program, AARP offers the Tax-Aide counseling program. Amended tax form 2012 To find the nearest AARP Tax-Aide site, visit AARP's website at www. Amended tax form 2012 aarp. Amended tax form 2012 org/money/taxaide or call 1-888-227-7669. Amended tax form 2012 For more information on these programs, go to IRS. Amended tax form 2012 gov and enter “VITA” in the search box. Amended tax form 2012 Internet. Amended tax form 2012    IRS. Amended tax form 2012 gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Amended tax form 2012 Download the free IRS2Go app from the iTunes app store or from Google Play. Amended tax form 2012 Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Amended tax form 2012 Check the status of your 2013 refund with the Where's My Refund? application on IRS. Amended tax form 2012 gov or download the IRS2Go app and select the Refund Status option. Amended tax form 2012 The IRS issues more than 9 out of 10 refunds in less than 21 days. Amended tax form 2012 Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Amended tax form 2012 You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Amended tax form 2012 The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Amended tax form 2012 Use the Interactive Tax Assistant (ITA) to research your tax questions. Amended tax form 2012 No need to wait on the phone or stand in line. Amended tax form 2012 The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Amended tax form 2012 When you reach the response screen, you can print the entire interview and the final response for your records. Amended tax form 2012 New subject areas are added on a regular basis. Amended tax form 2012  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Amended tax form 2012 gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Amended tax form 2012 You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Amended tax form 2012 The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Amended tax form 2012 When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Amended tax form 2012 Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Amended tax form 2012 You can also ask the IRS to mail a return or an account transcript to you. Amended tax form 2012 Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Amended tax form 2012 gov or by calling 1-800-908-9946. Amended tax form 2012 Tax return and tax account transcripts are generally available for the current year and the past three years. Amended tax form 2012 Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Amended tax form 2012 Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Amended tax form 2012 If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Amended tax form 2012 Check the status of your amended return using Where's My Amended Return? Go to IRS. Amended tax form 2012 gov and enter Where's My Amended Return? in the search box. Amended tax form 2012 You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Amended tax form 2012 It can take up to 3 weeks from the date you mailed it to show up in our system. Amended tax form 2012 Make a payment using one of several safe and convenient electronic payment options available on IRS. Amended tax form 2012 gov. Amended tax form 2012 Select the Payment tab on the front page of IRS. Amended tax form 2012 gov for more information. Amended tax form 2012 Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Amended tax form 2012 Figure your income tax withholding with the IRS Withholding Calculator on IRS. Amended tax form 2012 gov. Amended tax form 2012 Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Amended tax form 2012 Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Amended tax form 2012 gov. Amended tax form 2012 Request an Electronic Filing PIN by going to IRS. Amended tax form 2012 gov and entering Electronic Filing PIN in the search box. Amended tax form 2012 Download forms, instructions and publications, including accessible versions for people with disabilities. Amended tax form 2012 Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Amended tax form 2012 gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Amended tax form 2012 An employee can answer questions about your tax account or help you set up a payment plan. Amended tax form 2012 Before you visit, check the Office Locator on IRS. Amended tax form 2012 gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Amended tax form 2012 If you have a special need, such as a disability, you can request an appointment. Amended tax form 2012 Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Amended tax form 2012 Apply for an Employer Identification Number (EIN). Amended tax form 2012 Go to IRS. Amended tax form 2012 gov and enter Apply for an EIN in the search box. Amended tax form 2012 Read the Internal Revenue Code, regulations, or other official guidance. Amended tax form 2012 Read Internal Revenue Bulletins. Amended tax form 2012 Sign up to receive local and national tax news and more by email. Amended tax form 2012 Just click on “subscriptions” above the search box on IRS. Amended tax form 2012 gov and choose from a variety of options. Amended tax form 2012 Phone. Amended tax form 2012    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Amended tax form 2012 Download the free IRS2Go app from the iTunes app store or from Google Play. Amended tax form 2012 Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Amended tax form 2012 gov, or download the IRS2Go app. Amended tax form 2012 Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Amended tax form 2012 The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Amended tax form 2012 Most VITA and TCE sites offer free electronic filing. Amended tax form 2012 Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Amended tax form 2012 Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Amended tax form 2012 Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Amended tax form 2012 If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Amended tax form 2012 The IRS issues more than 9 out of 10 refunds in less than 21 days. Amended tax form 2012 Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Amended tax form 2012 Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Amended tax form 2012 The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Amended tax form 2012 Note, the above information is for our automated hotline. Amended tax form 2012 Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Amended tax form 2012 Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Amended tax form 2012 You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Amended tax form 2012 It can take up to 3 weeks from the date you mailed it to show up in our system. Amended tax form 2012 Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Amended tax form 2012 You should receive your order within 10 business days. Amended tax form 2012 Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Amended tax form 2012 If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Amended tax form 2012 Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Amended tax form 2012 The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Amended tax form 2012 These individuals can also contact the IRS through relay services such as the Federal Relay Service. Amended tax form 2012 Walk-in. Amended tax form 2012   You can find a selection of forms, publications and services — in-person. Amended tax form 2012 Products. Amended tax form 2012 You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Amended tax form 2012 Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Amended tax form 2012 Services. Amended tax form 2012 You can walk in to your local TAC for face-to-face tax help. Amended tax form 2012 An employee can answer questions about your tax account or help you set up a payment plan. Amended tax form 2012 Before visiting, use the Office Locator tool on IRS. Amended tax form 2012 gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Amended tax form 2012 Mail. Amended tax form 2012   You can send your order for forms, instructions, and publications to the address below. Amended tax form 2012 You should receive a response within 10 business days after your request is received. Amended tax form 2012 Internal Revenue Service 1201 N. Amended tax form 2012 Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Amended tax form 2012 The Taxpayer Advocate Service (TAS) is your voice at the IRS. Amended tax form 2012 Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Amended tax form 2012   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Amended tax form 2012 We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Amended tax form 2012 You face (or your business is facing) an immediate threat of adverse action. Amended tax form 2012 You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Amended tax form 2012   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Amended tax form 2012 Here's why we can help: TAS is an independent organization within the IRS. Amended tax form 2012 Our advocates know how to work with the IRS. Amended tax form 2012 Our services are free and tailored to meet your needs. Amended tax form 2012 We have offices in every state, the District of Columbia, and Puerto Rico. Amended tax form 2012   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. Amended tax form 2012   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Amended tax form 2012 If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Amended tax form 2012 Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. Amended tax form 2012 Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Amended tax form 2012 Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Amended tax form 2012 Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

HCTC: Contact Us

For questions about the HCTC Program, please call the IRS HCTC voice mail box at 1-855-379-0440. Please note this line is for HCTC-related questions only. IRS HCTC Analysts will not respond to any calls pertaining to filing tax returns, tax refunds, or other non-HCTC inquiries. You will be prompted to leave a message and must include the following information:
 

  • Full name
  • Phone number
  • Social security number
  • HCTC account number (if applicable)
  • Reason for your call

An IRS HCTC Analyst will respond to all HCTC-related inquiries in the order they are received. For information on who was eligible to receive the HCTC, go to the eligibility requirements page

For questions about general tax related information or dependents, please call the IRS general tax assistance line at 1-800-829-1040.

For questions about completing tax forms, please call the IRS tax form assistance line at 1-800-TAX-FORM (1-800-829-3676).

 

Return to the HCTC Quick References page.

Return to the HCTC Program home page.
 

Page Last Reviewed or Updated: 25-Mar-2014

The Amended Tax Form 2012

Amended tax form 2012 24. Amended tax form 2012   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. Amended tax form 2012 Household items. Amended tax form 2012 Deduction more than $500. Amended tax form 2012 Form 1098-C. Amended tax form 2012 Filing deadline approaching and still no Form 1098-C. Amended tax form 2012 Exception 1—vehicle used or improved by organization. Amended tax form 2012 Exception 2—vehicle given or sold to needy individual. Amended tax form 2012 Deduction $500 or less. Amended tax form 2012 Right to use property. Amended tax form 2012 Tangible personal property. Amended tax form 2012 Future interest. Amended tax form 2012 Determining Fair Market Value Giving Property That Has Decreased in Value Giving Property That Has Increased in Value When To DeductChecks. Amended tax form 2012 Text message. Amended tax form 2012 Credit card. Amended tax form 2012 Pay-by-phone account. Amended tax form 2012 Stock certificate. Amended tax form 2012 Promissory note. Amended tax form 2012 Option. Amended tax form 2012 Borrowed funds. Amended tax form 2012 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. Amended tax form 2012 It discusses the following topics. Amended tax form 2012 The types of organizations to which you can make deductible charitable contributions. Amended tax form 2012 The types of contributions you can deduct. Amended tax form 2012 How much you can deduct. Amended tax form 2012 What records you must keep. Amended tax form 2012 How to report your charitable contributions. Amended tax form 2012 A charitable contribution is a donation or gift to, or for the use of, a qualified organization. Amended tax form 2012 It is voluntary and is made without getting, or expecting to get, anything of equal value. Amended tax form 2012 Form 1040 required. Amended tax form 2012    To deduct a charitable contribution, you must file Form 1040 and itemize deductions on Schedule A. Amended tax form 2012 The amount of your deduction may be limited if certain rules and limits explained in this chapter apply to you. Amended tax form 2012 The limits are explained in detail in Publication 526. Amended tax form 2012 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. Amended tax form 2012 Most organizations other than churches and governments must apply to the IRS to become a qualified organization. Amended tax form 2012 How to check whether an organization can receive deductible charitable contributions. Amended tax form 2012   You can ask any organization whether it is a qualified organization, and most will be able to tell you. Amended tax form 2012 Or go to IRS. Amended tax form 2012 gov. Amended tax form 2012 Click on “Tools” and then on “Exempt Organizations Select Check” (www. Amended tax form 2012 irs. Amended tax form 2012 gov/Charities-&-Non-Profits/Exempt-Organizations-Select-Check). Amended tax form 2012 This online tool will enable you to search for qualified organizations. Amended tax form 2012 You can also call the IRS to find out if an organization is qualified. Amended tax form 2012 Call 1-877-829-5500. Amended tax form 2012 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. Amended tax form 2012 Deaf or hard of hearing individuals can also contact the IRS through relay services such as the Federal Relay Service at www. Amended tax form 2012 gsa. Amended tax form 2012 gov/fedrelay. Amended tax form 2012 Types of Qualified Organizations Generally, only the following types of organizations can be qualified organizations. Amended tax form 2012 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). Amended tax form 2012 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. Amended tax form 2012 Certain organizations that foster national or international amateur sports competition also qualify. Amended tax form 2012 War veterans' organizations, including posts, auxiliaries, trusts, or foundations, organized in the United States or any of its possessions (including Puerto Rico). Amended tax form 2012 Domestic fraternal societies, orders, and associations operating under the lodge system. Amended tax form 2012 (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. Amended tax form 2012 ) Certain nonprofit cemetery companies or corporations. Amended tax form 2012 (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. Amended tax form 2012 ) The United States or any state, the District of Columbia, a U. Amended tax form 2012 S. Amended tax form 2012 possession (including Puerto Rico), a political subdivision of a state or U. Amended tax form 2012 S. Amended tax form 2012 possession, or an Indian tribal government or any of its subdivisions that perform substantial government functions. Amended tax form 2012 (Your contribution to this type of organization is only deductible if it is to be used solely for public purposes. Amended tax form 2012 ) Examples. Amended tax form 2012    The following list gives some examples of qualified organizations. Amended tax form 2012 Churches, a convention or association of churches, temples, synagogues, mosques, and other religious organizations. Amended tax form 2012 Most nonprofit charitable organizations such as the American Red Cross and the United Way. Amended tax form 2012 Most nonprofit educational organizations, including the Boy Scouts of America, Girl Scouts of America, colleges, and museums. Amended tax form 2012 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. Amended tax form 2012 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 . Amended tax form 2012 Nonprofit hospitals and medical research organizations. Amended tax form 2012 Utility company emergency energy programs, if the utility company is an agent for a charitable organization that assists individuals with emergency energy needs. Amended tax form 2012 Nonprofit volunteer fire companies. Amended tax form 2012 Nonprofit organizations that develop and maintain public parks and recreation facilities. Amended tax form 2012 Civil defense organizations. Amended tax form 2012 Certain foreign charitable organizations. Amended tax form 2012   Under income tax treaties with Canada, Israel, and Mexico, you may be able to deduct contributions to certain Canadian, Israeli, or Mexican charitable organizations. Amended tax form 2012 Generally, you must have income from sources in that country. Amended tax form 2012 For additional information on the deduction of contributions to Canadian charities, see Publication 597, Information on the United States–Canada Income Tax Treaty. Amended tax form 2012 If you need more information on how to figure your contribution to Mexican and Israeli charities, see Publication 526. Amended tax form 2012 Contributions You Can Deduct Generally, you can deduct contributions of money or property you make to, or for the use of, a qualified organization. Amended tax form 2012 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. Amended tax form 2012 The contributions must be made to a qualified organization and not set aside for use by a specific person. Amended tax form 2012 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. Amended tax form 2012 See Contributions of Property , later in this chapter. Amended tax form 2012 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. Amended tax form 2012 See Limits on Deductions , later. Amended tax form 2012 In addition, the total of your charitable contribution deduction and certain other itemized deductions may be limited. Amended tax form 2012 See chapter 29. Amended tax form 2012 Table 24-1 gives examples of contributions you can and cannot deduct. Amended tax form 2012 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. Amended tax form 2012 Also see Contributions From Which You Benefit under Contributions You Cannot Deduct, later. Amended tax form 2012 If you pay more than fair market value to a qualified organization for goods or services, the excess may be a charitable contribution. Amended tax form 2012 For the excess amount to qualify, you must pay it with the intent to make a charitable contribution. Amended tax form 2012 Example 1. Amended tax form 2012 You pay $65 for a ticket to a dinner-dance at a church. Amended tax form 2012 Your entire $65 payment goes to the church. Amended tax form 2012 The ticket to the dinner-dance has a fair market value of $25. Amended tax form 2012 When you buy your ticket, you know that its value is less than your payment. Amended tax form 2012 To figure the amount of your charitable contribution, subtract the value of the benefit you receive ($25) from your total payment ($65). Amended tax form 2012 You can deduct $40 as a contribution to the church. Amended tax form 2012 Example 2. Amended tax form 2012 At a fundraising auction conducted by a charity, you pay $600 for a week's stay at a beach house. Amended tax form 2012 The amount you pay is no more than the fair rental value. Amended tax form 2012 You have not made a deductible charitable contribution. Amended tax form 2012 Athletic events. Amended tax form 2012   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. Amended tax form 2012   If any part of your payment is for tickets (rather than the right to buy tickets), that part is not deductible. Amended tax form 2012 Subtract the price of the tickets from your payment. Amended tax form 2012 You can deduct 80% of the remaining amount as a charitable contribution. Amended tax form 2012 Example 1. Amended tax form 2012 You pay $300 a year for membership in a university's athletic scholarship program. Amended tax form 2012 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. Amended tax form 2012 You can deduct $240 (80% of $300) as a charitable contribution. Amended tax form 2012 Table 24-1. Amended tax form 2012 Examples of Charitable Contributions—A Quick Check Use the following lists for a quick check of whether you can deduct a contribution. Amended tax form 2012 See the rest of this chapter for more information and additional rules and limits that may apply. Amended tax form 2012 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. Amended tax form 2012 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. Amended tax form 2012 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. Amended tax form 2012 You must subtract the usual price of a ticket ($120) from your $300 payment. Amended tax form 2012 The result is $180. Amended tax form 2012 Your deductible charitable contribution is $144 (80% of $180). Amended tax form 2012 Charity benefit events. Amended tax form 2012   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. Amended tax form 2012   If there is an established charge for the event, that charge is the value of your benefit. Amended tax form 2012 If there is no established charge, the reasonable value of the right to attend the event is the value of your benefit. Amended tax form 2012 Whether you use the tickets or other privileges has no effect on the amount you can deduct. Amended tax form 2012 However, if you return the ticket to the qualified organization for resale, you can deduct the entire amount you paid for the ticket. Amended tax form 2012    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. Amended tax form 2012 If the ticket shows the price of admission and the amount of the contribution, you can deduct the contribution amount. Amended tax form 2012 Example. Amended tax form 2012 You pay $40 to see a special showing of a movie for the benefit of a qualified organization. Amended tax form 2012 Printed on the ticket is “Contribution—$40. Amended tax form 2012 ” If the regular price for the movie is $8, your contribution is $32 ($40 payment − $8 regular price). Amended tax form 2012 Membership fees or dues. Amended tax form 2012    You may be able to deduct membership fees or dues you pay to a qualified organization. Amended tax form 2012 However, you can deduct only the amount that is more than the value of the benefits you receive. Amended tax form 2012    You cannot deduct dues, fees, or assessments paid to country clubs and other social organizations. Amended tax form 2012 They are not qualified organizations. Amended tax form 2012 Certain membership benefits can be disregarded. Amended tax form 2012   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. Amended tax form 2012 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. Amended tax form 2012 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. Amended tax form 2012 20. Amended tax form 2012 Token items. Amended tax form 2012   You do not have to reduce your contribution by the value of any benefit you receive if both of the following are true. Amended tax form 2012 You receive only a small item or other benefit of token value. Amended tax form 2012 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. Amended tax form 2012 Written statement. Amended tax form 2012   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. Amended tax form 2012 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. Amended tax form 2012 It must also give you a good faith estimate of the value of those goods or services. Amended tax form 2012   The organization can give you the statement either when it solicits or when it receives the payment from you. Amended tax form 2012 Exception. Amended tax form 2012   An organization will not have to give you this statement if one of the following is true. Amended tax form 2012 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. Amended tax form 2012 You receive only items whose value is not substantial as described under Token items , earlier. Amended tax form 2012 You receive only membership benefits that can be disregarded, as described earlier. Amended tax form 2012 Expenses Paid for Student Living With You You may be able to deduct some expenses of having a student live with you. Amended tax form 2012 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. Amended tax form 2012 You can deduct up to $50 a month for each full calendar month the student lives with you. Amended tax form 2012 Any month when conditions (1) through (3) are met for 15 days or more counts as a full month. Amended tax form 2012 For additional information, see Expenses Paid for Student Living With You in Publication 526. Amended tax form 2012 Mutual exchange program. Amended tax form 2012   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. Amended tax form 2012 Table 24-2. Amended tax form 2012 Volunteers' Questions and Answers If you volunteer for a qualified organization, the following questions and answers may apply to you. Amended tax form 2012 All of the rules explained in this chapter also apply. Amended tax form 2012 See, in particular, Out-of-Pocket Expenses in Giving Services . Amended tax form 2012 Question Answer I volunteer 6 hours a week in the office of a qualified organization. Amended tax form 2012 The receptionist is paid $10 an hour for the same work. Amended tax form 2012 Can I deduct $60 a week for my time?    No, you cannot deduct the value of your time or services. Amended tax form 2012 The office is 30 miles from my home. Amended tax form 2012 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. Amended tax form 2012 If you don't want to figure your actual costs, you can deduct 14 cents for each mile. Amended tax form 2012 I volunteer as a Red Cross nurse's aide at a hospital. Amended tax form 2012 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. Amended tax form 2012 I pay a babysitter to watch my children while I volunteer for a qualified organization. Amended tax form 2012 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. Amended tax form 2012 (If you have childcare expenses so you can work for pay, see chapter 32. Amended tax form 2012 ) 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. Amended tax form 2012 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. Amended tax form 2012 Table 24-2 contains questions and answers that apply to some individuals who volunteer their services. Amended tax form 2012 Conventions. Amended tax form 2012   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. Amended tax form 2012 However, see Travel , later. Amended tax form 2012   You cannot deduct personal expenses for sightseeing, fishing parties, theater tickets, or nightclubs. Amended tax form 2012 You also cannot deduct transportation, meals and lodging, and other expenses for your spouse or children. Amended tax form 2012    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. Amended tax form 2012 You can, however, deduct unreimbursed expenses that are directly connected with giving services for your church during the convention. Amended tax form 2012 Uniforms. Amended tax form 2012   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. Amended tax form 2012 Foster parents. Amended tax form 2012   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. Amended tax form 2012 A qualified organization must select the individuals you take into your home for foster care. Amended tax form 2012    You can deduct expenses that meet both of the following requirements. Amended tax form 2012 They are unreimbursed out-of-pocket expenses to feed, clothe, and care for the foster child. Amended tax form 2012 They are incurred primarily to benefit the qualified organization. Amended tax form 2012   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. Amended tax form 2012 For details, see chapter 3. Amended tax form 2012 Example. Amended tax form 2012 You cared for a foster child because you wanted to adopt her, not to benefit the agency that placed her in your home. Amended tax form 2012 Your unreimbursed expenses are not deductible as charitable contributions. Amended tax form 2012 Car expenses. Amended tax form 2012   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. Amended tax form 2012 You cannot deduct general repair and maintenance expenses, depreciation, registration fees, or the costs of tires or insurance. Amended tax form 2012    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. Amended tax form 2012   You can deduct parking fees and tolls whether you use your actual expenses or the standard mileage rate. Amended tax form 2012   You must keep reliable written records of your car expenses. Amended tax form 2012 For more information, see Car expenses under Records To Keep, later. Amended tax form 2012 Travel. Amended tax form 2012   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. Amended tax form 2012 This applies whether you pay the expenses directly or indirectly. Amended tax form 2012 You are paying the expenses indirectly if you make a payment to the charitable organization and the organization pays for your travel expenses. Amended tax form 2012   The deduction for travel expenses will not be denied simply because you enjoy providing services to the charitable organization. Amended tax form 2012 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. Amended tax form 2012 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. Amended tax form 2012 Example 1. Amended tax form 2012 You are a troop leader for a tax-exempt youth group and you take the group on a camping trip. Amended tax form 2012 You are responsible for overseeing the setup of the camp and for providing adult supervision for other activities during the entire trip. Amended tax form 2012 You participate in the activities of the group and enjoy your time with them. Amended tax form 2012 You oversee the breaking of camp and you transport the group home. Amended tax form 2012 You can deduct your travel expenses. Amended tax form 2012 Example 2. Amended tax form 2012 You sail from one island to another and spend 8 hours a day counting whales and other forms of marine life. Amended tax form 2012 The project is sponsored by a charitable organization. Amended tax form 2012 In most circumstances, you cannot deduct your expenses. Amended tax form 2012 Example 3. Amended tax form 2012 You work for several hours each morning on an archaeological dig sponsored by a charitable organization. Amended tax form 2012 The rest of the day is free for recreation and sightseeing. Amended tax form 2012 You cannot take a charitable contribution deduction even though you work very hard during those few hours. Amended tax form 2012 Example 4. Amended tax form 2012 You spend the entire day attending a charitable organization's regional meeting as a chosen representative. Amended tax form 2012 In the evening you go to the theater. Amended tax form 2012 You can claim your travel expenses as charitable contributions, but you cannot claim the cost of your evening at the theater. Amended tax form 2012 Daily allowance (per diem). Amended tax form 2012   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. Amended tax form 2012 You may be able to deduct any necessary travel expenses that are more than the allowance. Amended tax form 2012 Deductible travel expenses. Amended tax form 2012   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. Amended tax form 2012 Because these travel expenses are not business-related, they are not subject to the same limits as business-related expenses. Amended tax form 2012 For information on business travel expenses, see Travel Expenses in chapter 26. Amended tax form 2012 Contributions You Cannot Deduct There are some contributions you cannot deduct, such as those made to specific individuals and those made to nonqualified organizations. Amended tax form 2012 (See Contributions to Individuals and Contributions to Nonqualified Organizations , next. Amended tax form 2012 ) There are others you can deduct only part of, as discussed later under Contributions From Which You Benefit . Amended tax form 2012 Contributions to Individuals You cannot deduct contributions to specific individuals, including the following. Amended tax form 2012 Contributions to fraternal societies made for the purpose of paying medical or burial expenses of deceased members. Amended tax form 2012 Contributions to individuals who are needy or worthy. Amended tax form 2012 You cannot deduct these contributions even if you make them to a qualified organization for the benefit of a specific person. Amended tax form 2012 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. Amended tax form 2012 Example. Amended tax form 2012 You can deduct contributions to a qualified organization for flood relief, hurricane relief, or other disaster relief. Amended tax form 2012 However, you cannot deduct contributions earmarked for relief of a particular individual or family. Amended tax form 2012 Payments to a member of the clergy that can be spent as he or she wishes, such as for personal expenses. Amended tax form 2012 Expenses you paid for another person who provided services to a qualified organization. Amended tax form 2012 Example. Amended tax form 2012 Your son does missionary work. Amended tax form 2012 You pay his expenses. Amended tax form 2012 You cannot claim a deduction for your son's unreimbursed expenses related to his contribution of services. Amended tax form 2012 Payments to a hospital that are for a specific patient's care or for services for a specific patient. Amended tax form 2012 You cannot deduct these payments even if the hospital is operated by a city, a state, or other qualified organization. Amended tax form 2012 Contributions to Nonqualified Organizations You cannot deduct contributions to organizations that are not qualified to receive tax-deductible contributions, including the following. Amended tax form 2012 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. Amended tax form 2012 Chambers of commerce and other business leagues or organizations (but see chapter 28). Amended tax form 2012 Civic leagues and associations. Amended tax form 2012 Communist organizations. Amended tax form 2012 Country clubs and other social clubs. Amended tax form 2012 Most foreign organizations (other than certain Canadian, Israeli, or Mexican charitable organizations). Amended tax form 2012 For details, see Publication 526. Amended tax form 2012 Homeowners' associations. Amended tax form 2012 Labor unions (but see chapter 28). Amended tax form 2012 Political organizations and candidates. Amended tax form 2012 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. Amended tax form 2012 See Contributions From Which You Benefit under Contributions You Can Deduct, earlier. Amended tax form 2012 These contributions include the following. Amended tax form 2012 Contributions for lobbying. Amended tax form 2012 This includes amounts that you earmark for use in, or in connection with, influencing specific legislation. Amended tax form 2012 Contributions to a retirement home for room, board, maintenance, or admittance. Amended tax form 2012 Also, if the amount of your contribution depends on the type or size of apartment you will occupy, it is not a charitable contribution. Amended tax form 2012 Costs of raffles, bingo, lottery, etc. Amended tax form 2012 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. Amended tax form 2012 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. Amended tax form 2012 Dues to fraternal orders and similar groups. Amended tax form 2012 However, see Membership fees or dues , earlier, under Contributions You Can Deduct. Amended tax form 2012 Tuition, or amounts you pay instead of tuition. Amended tax form 2012 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. Amended tax form 2012 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. Amended tax form 2012 ” 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. Amended tax form 2012 Personal Expenses You cannot deduct personal, living, or family expenses, such as the following items. Amended tax form 2012 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. Amended tax form 2012 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). Amended tax form 2012 You also may be able to claim an exemption for the child. Amended tax form 2012 See Adopted child in chapter 3. Amended tax form 2012 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). Amended tax form 2012 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. Amended tax form 2012 However, if the property has increased in value, you may have to make some adjustments to the amount of your deduction. Amended tax form 2012 See Giving Property That Has Increased in Value , later. Amended tax form 2012 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. Amended tax form 2012 Clothing and household items. Amended tax form 2012   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. Amended tax form 2012 Exception. Amended tax form 2012   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. Amended tax form 2012 Household items. Amended tax form 2012   Household items include: Furniture and furnishings, Electronics, Appliances, Linens, and Other similar items. Amended tax form 2012   Household items do not include: Food, Paintings, antiques, and other objects of art, Jewelry and gems, and Collections. Amended tax form 2012 Cars, boats, and airplanes. Amended tax form 2012    The following rules apply to any donation of a qualified vehicle. Amended tax form 2012 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. Amended tax form 2012 Deduction more than $500. Amended tax form 2012   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. Amended tax form 2012 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. Amended tax form 2012 Form 1098-C. Amended tax form 2012   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. Amended tax form 2012 The Form 1098-C (or other statement) will show the gross proceeds from the sale of the vehicle. Amended tax form 2012   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. Amended tax form 2012   If you do not attach Form 1098-C (or other statement), you cannot deduct your contribution. Amended tax form 2012    You must get Form 1098-C (or other statement) within 30 days of the sale of the vehicle. Amended tax form 2012 But if exception 1 or 2 (described later) applies, you must get Form 1098-C (or other statement) within 30 days of your donation. Amended tax form 2012 Filing deadline approaching and still no Form 1098-C. Amended tax form 2012   If the filing deadline is approaching and you still do not have a Form 1098-C, you have two choices. Amended tax form 2012 Request an automatic 6-month extension of time to file your return. Amended tax form 2012 You can get this extension by filing Form 4868, Application for Automatic Extension of Time to File U. Amended tax form 2012 S. Amended tax form 2012 Individual Income Tax Return. Amended tax form 2012  For more information, see Automatic Extension in chapter 1. Amended tax form 2012 File the return on time without claiming the deduction for the qualified vehicle. Amended tax form 2012 After receiving the Form 1098-C, file an amended return, Form 1040X, claiming the deduction. Amended tax form 2012 Attach Copy B of Form 1098-C (or other statement) to the amended return. Amended tax form 2012 For more information about amended returns, see Amended Returns and Claims for Refund in chapter 1. Amended tax form 2012 Exceptions. Amended tax form 2012   There are two exceptions to the rules just described for deductions of more than $500. Amended tax form 2012 Exception 1—vehicle used or improved by organization. Amended tax form 2012   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. Amended tax form 2012 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. Amended tax form 2012 The Form 1098-C (or other statement) will show whether this exception applies. Amended tax form 2012 Exception 2—vehicle given or sold to needy individual. Amended tax form 2012   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. Amended tax form 2012 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. Amended tax form 2012 The Form 1098-C (or other statement) will show whether this exception applies. Amended tax form 2012   This exception does not apply if the organization sells the vehicle at auction. Amended tax form 2012 In that case, you cannot deduct the vehicle's fair market value. Amended tax form 2012 Example. Amended tax form 2012 Anita donates a used car to a qualified organization. Amended tax form 2012 She bought it 3 years ago for $9,000. Amended tax form 2012 A used car guide shows the fair market value for this type of car is $6,000. Amended tax form 2012 However, Anita gets a Form 1098-C from the organization showing the car was sold for $2,900. Amended tax form 2012 Neither exception 1 nor exception 2 applies. Amended tax form 2012 If Anita itemizes her deductions, she can deduct $2,900 for her donation. Amended tax form 2012 She must attach Form 1098-C and Form 8283 to her return. Amended tax form 2012 Deduction $500 or less. Amended tax form 2012   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. Amended tax form 2012 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. Amended tax form 2012   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. Amended tax form 2012 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. Amended tax form 2012 Partial interest in property. Amended tax form 2012   Generally, you cannot deduct a charitable contribution of less than your entire interest in property. Amended tax form 2012 Right to use property. Amended tax form 2012   A contribution of the right to use property is a contribution of less than your entire interest in that property and is not deductible. Amended tax form 2012 For exceptions and more information, see Partial Interest in Property Not in Trust in Publication 561. Amended tax form 2012 Future interests in tangible personal property. Amended tax form 2012   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. Amended tax form 2012 Tangible personal property. Amended tax form 2012   This is any property, other than land or buildings, that can be seen or touched. Amended tax form 2012 It includes furniture, books, jewelry, paintings, and cars. Amended tax form 2012 Future interest. Amended tax form 2012   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. Amended tax form 2012 Determining Fair Market Value This section discusses general guidelines for determining the fair market value of various types of donated property. Amended tax form 2012 Publication 561 contains a more complete discussion. Amended tax form 2012 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. Amended tax form 2012 Used clothing and household items. Amended tax form 2012   The fair market value of used clothing and household goods is usually far less than what you paid for them when they were new. Amended tax form 2012   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. Amended tax form 2012 See Household Goods in Publication 561 for information on the valuation of household goods, such as furniture, appliances, and linens. Amended tax form 2012 Example. Amended tax form 2012 Dawn Greene donated a coat to a thrift store operated by her church. Amended tax form 2012 She paid $300 for the coat 3 years ago. Amended tax form 2012 Similar coats in the thrift store sell for $50. Amended tax form 2012 The fair market value of the coat is $50. Amended tax form 2012 Dawn's donation is limited to $50. Amended tax form 2012 Cars, boats, and airplanes. Amended tax form 2012   If you contribute a car, boat, or airplane to a charitable organization, you must determine its fair market value. Amended tax form 2012 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. Amended tax form 2012 The guides may be published monthly or seasonally and for different regions of the country. Amended tax form 2012 These guides also provide estimates for adjusting for unusual equipment, unusual mileage, and physical condition. Amended tax form 2012 The prices are not “official” and these publications are not considered an appraisal of any specific donated property. Amended tax form 2012 But they do provide clues for making an appraisal and suggest relative prices for comparison with current sales and offerings in your area. Amended tax form 2012   You can also find used car pricing information on the Internet. Amended tax form 2012 Example. Amended tax form 2012 You donate a used car in poor condition to a local high school for use by students studying car repair. Amended tax form 2012 A used car guide shows the dealer retail value for this type of car in poor condition is $1,600. Amended tax form 2012 However, the guide shows the price for a private party sale of the car is only $750. Amended tax form 2012 The fair market value of the car is considered to be $750. Amended tax form 2012 Large quantities. Amended tax form 2012   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. Amended tax form 2012 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. Amended tax form 2012 You cannot claim a deduction for the difference between the property's basis and its fair market value. Amended tax form 2012 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. Amended tax form 2012 Your basis in property is generally what you paid for it. Amended tax form 2012 See chapter 13 if you need more information about basis. Amended tax form 2012 Different rules apply to figuring your deduction, depending on whether the property is: Ordinary income property, or Capital gain property. Amended tax form 2012 Ordinary income property. Amended tax form 2012   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. Amended tax form 2012 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. Amended tax form 2012 Amount of deduction. Amended tax form 2012   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. Amended tax form 2012 Generally, this rule limits the deduction to your basis in the property. Amended tax form 2012 Example. Amended tax form 2012 You donate stock you held for 5 months to your church. Amended tax form 2012 The fair market value of the stock on the day you donate it is $1,000, but you paid only $800 (your basis). Amended tax form 2012 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). Amended tax form 2012 Capital gain property. Amended tax form 2012   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. Amended tax form 2012 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. Amended tax form 2012 Amount of deduction — general rule. Amended tax form 2012   When figuring your deduction for a contribution of capital gain property, you generally can use the fair market value of the property. Amended tax form 2012 Exceptions. Amended tax form 2012   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. Amended tax form 2012 Generally, this means reducing the fair market value to the property's cost or other basis. Amended tax form 2012 Bargain sales. Amended tax form 2012   A bargain sale of property is a sale or exchange for less than the property's fair market value. Amended tax form 2012 A bargain sale to a qualified organization is partly a charitable contribution and partly a sale or exchange. Amended tax form 2012 A bargain sale may result in a taxable gain. Amended tax form 2012 More information. Amended tax form 2012   For more information on donating appreciated property, see Giving Property That Has Increased in Value in Publication 526. Amended tax form 2012 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 ). Amended tax form 2012 This applies whether you use the cash or an accrual method of accounting. Amended tax form 2012 Time of making contribution. Amended tax form 2012   Usually, you make a contribution at the time of its unconditional delivery. Amended tax form 2012 Checks. Amended tax form 2012   A check you mail to a charity is considered delivered on the date you mail it. Amended tax form 2012 Text message. Amended tax form 2012   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. Amended tax form 2012 Credit card. Amended tax form 2012    Contributions charged on your credit card are deductible in the year you make the charge. Amended tax form 2012 Pay-by-phone account. Amended tax form 2012    Contributions made through a pay-by-phone account are considered delivered on the date the financial institution pays the amount. Amended tax form 2012 Stock certificate. Amended tax form 2012   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. Amended tax form 2012 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. Amended tax form 2012 Promissory note. Amended tax form 2012   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. Amended tax form 2012 Option. Amended tax form 2012    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. Amended tax form 2012 Borrowed funds. Amended tax form 2012   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. Amended tax form 2012 Limits on Deductions The amount you can deduct for charitable contributions cannot be more than 50% of your adjusted gross income (AGI). Amended tax form 2012 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. Amended tax form 2012 If your total contributions for the year are 20% or less of your AGI, these limits do not apply to you. Amended tax form 2012 The limits are discussed in detail under Limits on Deductions in Publication 526. Amended tax form 2012 A higher limit applies to certain qualified conservation contributions. Amended tax form 2012 See Publication 526 for details. Amended tax form 2012 Carryovers You can carry over any contributions you cannot deduct in the current year because they exceed your adjusted-gross-income limits. Amended tax form 2012 You can deduct the excess in each of the next 5 years until it is used up, but not beyond that time. Amended tax form 2012 For more information, see Carryovers in Publication 526. Amended tax form 2012 Records To Keep You must keep records to prove the amount of the contributions you make during the year. Amended tax form 2012 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. Amended tax form 2012 Note. Amended tax form 2012 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. Amended tax form 2012 (See Contributions From Which You Benefit under Contributions You Can Deduct, earlier. Amended tax form 2012 ) Keep the statement for your records. Amended tax form 2012 It may satisfy all or part of the recordkeeping requirements explained in the following discussions. Amended tax form 2012 Cash Contributions Cash contributions include those paid by cash, check, electronic funds transfer, debit card, credit card, or payroll deduction. Amended tax form 2012 You cannot deduct a cash contribution, regardless of the amount, unless you keep one of the following. Amended tax form 2012 A bank record that shows the name of the qualified organization, the date of the contribution, and the amount of the contribution. Amended tax form 2012 Bank records may include: A canceled check, A bank or credit union statement, or A credit card statement. Amended tax form 2012 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. Amended tax form 2012 The payroll deduction records described next. Amended tax form 2012 Payroll deductions. Amended tax form 2012   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. Amended tax form 2012 If your employer withheld $250 or more from a single paycheck, see Contributions of $250 or More , next. Amended tax form 2012 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. Amended tax form 2012 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. Amended tax form 2012 Amount of contribution. Amended tax form 2012   In figuring whether your contribution is $250 or more, do not combine separate contributions. Amended tax form 2012 For example, if you gave your church $25 each week, your weekly payments do not have to be combined. Amended tax form 2012 Each payment is a separate contribution. Amended tax form 2012   If contributions are made by payroll deduction, the deduction from each paycheck is treated as a separate contribution. Amended tax form 2012   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. Amended tax form 2012 Acknowledgment. Amended tax form 2012   The acknowledgment must meet these tests. Amended tax form 2012 It must be written. Amended tax form 2012 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. Amended tax form 2012 The acknowledgment does not need to describe or estimate the value of an intangible religious benefit. Amended tax form 2012 An intangible religious benefit is a benefit that generally is not sold in commercial transactions outside a donative (gift) context. Amended tax form 2012 An example is admission to a religious ceremony. Amended tax form 2012 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. Amended tax form 2012   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. Amended tax form 2012 If the acknowledgment shows the date of the contribution and meets the other tests just described, you do not need any other records. Amended tax form 2012 Payroll deductions. Amended tax form 2012   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. Amended tax form 2012 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. Amended tax form 2012   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. Amended tax form 2012 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). Amended tax form 2012 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. Amended tax form 2012 Amount of deduction. Amended tax form 2012   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. Amended tax form 2012   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. Amended tax form 2012 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. Amended tax form 2012 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. Amended tax form 2012 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. Amended tax form 2012 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). Amended tax form 2012 Additional records. Amended tax form 2012   You must also keep reliable written records for each item of contributed property. Amended tax form 2012 Your written records must include the following information. Amended tax form 2012 The name and address of the organization to which you contributed. Amended tax form 2012 The date and location of the contribution. Amended tax form 2012 A description of the property in detail reasonable under the circumstances. Amended tax form 2012 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. Amended tax form 2012 The fair market value of the property at the time of the contribution and how you figured the fair market value. Amended tax form 2012 If it was determined by appraisal, keep a signed copy of the appraisal. Amended tax form 2012 The cost or other basis of the property, if you must reduce its fair market value by appreciation. Amended tax form 2012 Your records should also include the amount of the reduction and how you figured it. Amended tax form 2012 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. Amended tax form 2012 Your records must include the amount you claimed as a deduction in any earlier years for contributions of other interests in this property. Amended tax form 2012 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. Amended tax form 2012 The terms of any conditions attached to the contribution of property. Amended tax form 2012 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. Amended tax form 2012 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. Amended tax form 2012 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 . Amended tax form 2012 The acknowledgment must also meet these tests. Amended tax form 2012 It must be written. Amended tax form 2012 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). Amended tax form 2012 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. Amended tax form 2012 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. Amended tax form 2012 Deductions Over $500 You are required to give additional information if you claim a deduction over $500 for noncash charitable contributions. Amended tax form 2012 See Records To Keep in Publication 526 for more information. Amended tax form 2012 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. Amended tax form 2012 You must have adequate records to prove the amount of the expenses. Amended tax form 2012 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. Amended tax form 2012 The acknowledgment does not need to describe or estimate the value of an intangible religious benefit (defined earlier under Acknowledgment ). Amended tax form 2012 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. Amended tax form 2012 Car expenses. Amended tax form 2012   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. Amended tax form 2012 Whether your records are considered reliable depends on all the facts and circumstances. Amended tax form 2012 Generally, they may be considered reliable if you made them regularly and at or near the time you had the expenses. Amended tax form 2012   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. Amended tax form 2012 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. Amended tax form 2012 If you deduct your actual expenses, your records must show the costs of operating the car that are directly related to a charitable purpose. Amended tax form 2012   See Car expenses under Out-of-Pocket Expenses in Giving Services, earlier, for the expenses you can deduct. Amended tax form 2012 How To Report Report your charitable contributions on Schedule A (Form 1040). Amended tax form 2012 If your total deduction for all noncash contributions for the year is over $500, you must also file Form 8283. Amended tax form 2012 See How To Report in Publication 526 for more information. Amended tax form 2012 Prev  Up  Next   Home   More Online Publications