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H 7 r block free file 20. H 7 r block free file   Deducción Estándar Table of Contents Qué Hay de Nuevo Introduction Cantidad de la Deducción Estándar Deducción Estándar para DependientesDefinición del ingreso del trabajo. H 7 r block free file Quién Debe Detallar las DeduccionesCuándo detallar las deducciones. H 7 r block free file Personas casadas que presentan la declaración por separado. H 7 r block free file Qué Hay de Nuevo Aumento de la deducción estándar. H 7 r block free file  La deducción estándar para ciertos contribuyentes que no detallen sus deducciones en el Anexo A del Formulario 1040 es mayor en el año 2013 de lo que fue en el año 2012. H 7 r block free file La cantidad de la deducción depende de su estado civil para efectos de la declaración. H 7 r block free file Puede utilizar las Tablas de Deducción Estándar para el año 2013 en este capítulo para calcular la deducción estándar. H 7 r block free file Introduction Este capítulo trata sobre los siguientes temas: Cómo calcular la cantidad de su deducción estándar. H 7 r block free file La deducción estándar para dependientes. H 7 r block free file Quién debe detallar las deducciones. H 7 r block free file La mayoría de los contribuyentes tienen la opción de tomar la deducción estándar o detallar sus deducciones. H 7 r block free file Si tene la opción, puede utilizar el método que resulte en la cantidad menor de impuestos. H 7 r block free file La deducción estándar es una cantidad en dólares que reduce su ingreso tributable. H 7 r block free file La deducción estándar es un beneficio que, para muchos contribuyentes, elimina la necesidad de detallar deducciones, tales como gastos médicos, aportaciones hechas a obras caritativas, e impuestos, en el Anexo A del Formulario 1040. H 7 r block free file La deducción estándar es mayor para los contribuyentes que: Tengan 65 años de edad o más o Sean ciegos. H 7 r block free file Usted se beneficia de la deducción estándar si ésta es mayor que el total de las deducciones detalladas permisibles. H 7 r block free file Personas que no reúnen los requisitos para la deducción estándar. H 7 r block free file   Su deducción estándar es cero y debe detallar todas las deducciones que tenga si: Su estado civil para efectos de la declaración es casado que presenta la declaración por separado y su cónyuge detalla las deducciones en su propia declaración, Presenta una declaración de impuestos para un año tributario corto debido a un cambio en su período contable anual, o Es extranjero no residente o extranjero con doble residencia durante el año. H 7 r block free file Se le considera extranjero con doble residencia si tuvo estatus de ambos extranjero no residente y extranjero residente durante el año. H 7 r block free file Nota. H 7 r block free file Si es extranjero no residente que está casado con un ciudadano estadounidense o es residente extranjero al final del año, puede elegir ser tratado como residente estadounidense. H 7 r block free file Vea la Publicación 519, U. H 7 r block free file S. H 7 r block free file Tax Guide for Aliens (Guía sobre los impuestos federales estadounidenses para extranjeros), en inglés. H 7 r block free file Si elige esta opción, puede tomar la deducción estándar. H 7 r block free file Si alguna exención suya puede ser reclamada en la declaración de impuestos de otra persona (tal como la declaración de sus padres), es posible que su deducción estándar sea limitada. H 7 r block free file Vea Deducción Estándar para Dependientes , más adelante. H 7 r block free file Cantidad de la Deducción Estándar La cantidad de la deducción estándar depende de su estado civil para efectos de la declaración, si tiene 65 años de edad o más o es ciego, y si otro contribuyente puede reclamar una exención por usted. H 7 r block free file Generalmente, las cantidades de deducción estándar se ajustan cada año, conforme a la inflación. H 7 r block free file La cantidad de la deducción estándar para la mayoría de los contribuyentes se muestra en la Tabla 20-1. H 7 r block free file Declaración final de un fallecido. H 7 r block free file   La deducción estándar para la declaración final de impuestos de un fallecido es igual a la que hubiese sido si el fallecido hubiese seguido con vida. H 7 r block free file No obstante, si el fallecido no tenía 65 años de edad o más al morir, no puede reclamar la deducción estándar más alta, concedida por cumplir esa edad. H 7 r block free file Deducción Estándar Más Alta por Edad (65 Años de Edad o Más) Si tiene 65 años de edad o más el último día del año y no detalla sus deducciones, tiene derecho a una deducción estándar más alta. H 7 r block free file Se considera que tiene 65 años de edad el día antes de cumplir sus 65 años. H 7 r block free file Por lo tanto, puede tomar una deducción estándar más alta para el año 2013 si nació antes del 2 de enero de 1949. H 7 r block free file Utilice la Tabla 20-2 para calcular la cantidad de la deducción estándar. H 7 r block free file Deducción Estándar Más Alta por Ceguera Si es ciego en el último día del año y no detalla sus deducciones, tiene derecho a una deducción estándar más alta. H 7 r block free file No está totalmente ciego. H 7 r block free file   Si no está totalmente ciego, tiene que obtener una declaración certificada de un oftalmólogo u optometrista que indique que: Aún cuando tiene sus espejuelos o lentes de contacto puestos, su ojo mejor no registra una cifra de vista mejor que el 20/200 o Su campo visual es de 20 grados o menos. H 7 r block free file   Si es poco probable que la condición de su vista vaya a mejorar más allá de estos límites, dicha declaración debería estipular este hecho. H 7 r block free file Tiene que guardar esta declaración con sus registros. H 7 r block free file   Si su vista se puede corregir más allá de estos límites únicamente con lentes de contacto que sólo pueda usar durante un corto lapso de tiempo debido a dolor, infección o úlceras, usted puede tomar la deducción estándar más alta por ceguera si reúne los demás requisitos. H 7 r block free file Cónyuge de 65 Años o Más o Ciego Puede tomar la deducción estándar mayor si su cónyuge tiene 65 años o más de edad o está ciego y: Ustedes presentan una declaración conjunta o Usted presenta una declaración separada y reclama una exención por su cónyuge porque el mismo no tuvo ningún ingreso bruto; y otro contribuyente no pudo haber reclamado a su cónyuge como dependiente. H 7 r block free file No puede tomar la deducción estándar más alta por una persona que no sea usted o su cónyuge. H 7 r block free file Ejemplos Los siguientes ejemplos muestran cómo determinar su deducción estándar utilizando la Tabla 20-1 y 20-2. H 7 r block free file Ejemplo 1. H 7 r block free file Carlos, de 46 años de edad, y Ana, de 33 años de edad, presentan una declaración conjunta en el año 2013. H 7 r block free file Ninguno de los dos es ciego ni puede ser reclamado como dependiente. H 7 r block free file Ellos optan por no detallar sus deducciones. H 7 r block free file Ellos utilizan la Tabla 20-1. H 7 r block free file La deducción estándar para ambos es $12,200. H 7 r block free file Ejemplo 2. H 7 r block free file Los datos son los mismos que en el Ejemplo 1, salvo que Carlos está ciego al final del año 2013. H 7 r block free file Carlos y Ana utilizan la Tabla 20-2. H 7 r block free file La deducción estándar para ambos es $13,400. H 7 r block free file Ejemplo 3. H 7 r block free file Roberto y María presentan una declaración conjunta para 2013. H 7 r block free file Los dos son mayores de 65 años de edad. H 7 r block free file Ninguno de los dos es ciego y ninguno de los dos puede ser reclamado como dependiente. H 7 r block free file Si ellos no detallan las deducciones, utilizan la Tabla 20-2. H 7 r block free file Su deducción estándar es $14,600. H 7 r block free file Deducción Estándar para Dependientes La deducción estándar de una persona quien otra persona puede reclamar como dependiente en su declaración de impuestos suele limitarse a la cantidad siguiente que sea mayor: $1,000 o El ingreso del trabajo de la persona para el año, más $350 (pero no en exceso de la cantidad normal de la deducción estándar, generalmente $6,100). H 7 r block free file Sin embargo, la deducción estándar podría ser más alta si la persona tiene 65 años de edad o más o si es ciego. H 7 r block free file Si alguna exención suya (o de su cónyuge si presentan una declaración conjunta) se puede reclamar en la declaración de impuestos de otra persona, utilice la Tabla 20-3 para determinar su deducción estándar. H 7 r block free file Definición del ingreso del trabajo. H 7 r block free file   El ingreso del trabajo corresponde a salarios, sueldos, propinas, honorarios por servicios profesionales y otras cantidades recibidas como pagos por trabajo que usted de hecho realiza. H 7 r block free file    Para propósitos de la deducción estándar, el ingreso del trabajo también incluye toda parte de una beca de estudios o de una beca de desarrollo profesional que usted tenga que incluir en el ingreso bruto. H 7 r block free file Vea Becas de estudios y becas de desarrollo profesional en el capítulo 12, para más información sobre qué se considera una beca de estudios o una beca de desarrollo profesional. H 7 r block free file Ejemplo 1. H 7 r block free file Miguel es soltero. H 7 r block free file Sus padres reclaman una exención por él en su declaración de impuestos del año 2013. H 7 r block free file Tiene ingresos de intereses de $780 y un salario de $150. H 7 r block free file No tiene deducciones detalladas. H 7 r block free file Miguel utiliza la Tabla 20-3 para calcular su deducción estándar. H 7 r block free file Él anota $150 (su ingreso del trabajo) en la línea 1, $500 ($150 + $350) en la línea 3, $1,000 (la cantidad mayor entre $500 y $1,000) en la línea 5, y $6,100 en la línea 6. H 7 r block free file Su deducción estándar, la cual se anota en la línea 7a, es de $1,000 (la cantidad menor entre $1,000 y $6,100). H 7 r block free file Ejemplo 2. H 7 r block free file José, un estudiante universitario a tiempo completo con 22 años de edad, puede ser reclamado como dependiente en la declaración de impuestos del año 2013 de sus padres. H 7 r block free file José está casado y presenta una declaración por separado. H 7 r block free file Su esposa no detalla sus deducciones en su declaración. H 7 r block free file José tiene ingresos de intereses de $1,500 y un salario de $3,800. H 7 r block free file Él no tiene deducciones detalladas. H 7 r block free file José utiliza la Tabla 20-3 para calcular su deducción estándar. H 7 r block free file Él anota su ingreso de trabajo de $3,800 en la línea 1. H 7 r block free file Él suma las líneas 1 y 2 y anota $4,150 en la línea 3. H 7 r block free file En la línea 5, él anota $4,150, la cantidad mayor entre las líneas 3 y 4. H 7 r block free file Ya que José está casado y presenta una declaración por separado, él anota $6,100 en la línea 6. H 7 r block free file En la línea 7a, él anota $4,150, como su deducción estándar, porque es menos de $6,100, la cantidad en la línea 6. H 7 r block free file Ejemplo 3. H 7 r block free file Carla, que es soltera, puede ser reclamada como dependiente en la declaración de impuestos del año 2013 de sus padres. H 7 r block free file Tiene 18 años de edad y es ciega. H 7 r block free file Tiene ingresos de intereses de $1,300 y un salario de $2,900. H 7 r block free file Ella no tiene deducciones detalladas. H 7 r block free file Carla consulta la Tabla 20-3 para encontrar su deducción estándar. H 7 r block free file Ella anota su salario de $2,900 en la línea 1. H 7 r block free file Suma las líneas 1 y 2 y anota $3,250 en la línea 3. H 7 r block free file En la línea 5, anota $3,250, la mayor entre las líneas 3 y 4. H 7 r block free file Ya que ella es soltera, Carla anota $6,100 en la línea 6. H 7 r block free file Anota $3,250 en la línea 7a. H 7 r block free file Esta es la menor entre las cantidades de las líneas 5 y 6. H 7 r block free file Ya que ella marcó el recuadro en la parte superior de la hoja, ella anota $1,500 en la línea 7b. H 7 r block free file Luego, suma las cantidades de las líneas 7a y 7b y anota su deducción estándar de $4,750 en la línea 7c. H 7 r block free file Ejemplo 4. H 7 r block free file Edgardo es soltero. H 7 r block free file Sus padres pueden reclamar una exención por él en su declaración del 2013. H 7 r block free file Su salario es de $7,000, tiene ingresos por intereses de $500, y pérdida de negocio de $3,000. H 7 r block free file Él no tiene deducciones detalladas. H 7 r block free file Edgardo utiliza la Tabla 20-3 para calcular su deducción estándar. H 7 r block free file Él anota $4,000 ($7,000 - $ 3,000) en la línea 1. H 7 r block free file Suma las líneas 1 y 2 y anota $4,350 en la línea 3. H 7 r block free file En la línea 5, anota $4,350, la cantidad mayor entre las líneas 3 y 4. H 7 r block free file Ya que él es soltero, Edgardo anota $6,100 en la línea 6. H 7 r block free file En la línea 7a, anota $4,350 como su deducción estándar porque es menor de $6,100, la cantidad que fue anotada en la línea 6. H 7 r block free file Quién Debe Detallar las Deducciones Debe detallar las deducciones si el total de las mismas es mayor que la cantidad de la deducción estándar. H 7 r block free file Además, debe detallar las deducciones si no reúne los requisitos para la deducción estándar, según se explicó anteriormente bajo Personas que no reúnen los requisitos para la deducción estándar . H 7 r block free file Debe calcular primero las deducciones detalladas y comparar aquella cantidad con su deducción estándar para asegurarse de estar utilizando el método que le brinda el mayor beneficio. H 7 r block free file Puede estar sujeto a un límite en algunas de sus deducciones detalladas si su ingreso bruto ajustado es mayor que: $250,000 si es soltero ($275,000 si es cabeza de familia, $300,000 si es casado que presenta una declaración conjunta o viudo(a) que reúne los requisitos; o $150,000 si es casado que presenta la declaración por separado). H 7 r block free file Vea el capítulo 29 o las instrucciones para el Anexo A (Formulario 1040) para más información sobre cómo calcular la cantidad exacta de sus deducciones detalladas. H 7 r block free file Cuándo detallar las deducciones. H 7 r block free file   Es posible que le convenga detallar sus deducciones en el Anexo A (Formulario 1040) si usted: No reúne los requisitos para la deducción estándar o la cantidad que puede reclamar está limitada, Tuvo gastos médicos o dentales cuantiosos que no fueron cubiertos por su seguro durante el año, Pagó intereses e impuestos sobre su vivienda, Tuvo gastos de negocio del empleado cuantiosos que no fueron reembolsados por su empleador u otras deducciones misceláneas, Tuvo pérdidas por hechos fortuitos o por robo cuantiosas que no fueron cubiertas por su seguro, Hizo aportaciones cuantiosas a instituciones de caridad calificadas, o Tiene deducciones detalladas cuyo total es mayor que la deducción estándar a la que, por lo demás, tiene derecho. H 7 r block free file Estas deducciones se explican en los capítulos 21 al 28. H 7 r block free file   Si decide detallar las deducciones, complete el Anexo A y adjúntelo a su Formulario 1040. H 7 r block free file Anote la cantidad de la línea 29 del Anexo A en la línea 40 del Formulario 1040. H 7 r block free file Puede optar por detallar las deducciones para impuestos estatales u otros propósitos. H 7 r block free file   Aun si sus deducciones detalladas son menos que su deducción estándar, puede optar por detallar sus deducciones en la declaración de impuestos federales en vez de tomar la deducción estándar. H 7 r block free file Es posible que le convenga hacer esto si, por ejemplo, el beneficio tributario de detallar sus deducciones en la declaración de impuestos estatales es mayor que el beneficio tributario que pierde si no toma la deducción estándar en la declaración de impuestos federales. H 7 r block free file Para elegir esta opción, tiene que marcar el recuadro de la línea 30 del Anexo A. H 7 r block free file Si cambia de idea. H 7 r block free file   Si no detalla las deducciones y más tarde se da cuenta de que debió haberlas detallado –o si detalla las deducciones y más tarde se da cuenta de que no debió haberlo hecho– puede cambiar su declaración de impuestos presentando el Formulario 1040X, Amended U. H 7 r block free file S. H 7 r block free file Individual Income Tax Return (Declaración enmendada del impuesto federal sobre el ingreso personal en los Estados Unidos), en inglés. H 7 r block free file Vea Declaraciones Enmendadas y Solicitudes de Reembolso en el capítulo 1 para más información sobre las declaraciones enmendadas. H 7 r block free file Personas casadas que presentan la declaración por separado. H 7 r block free file   Puede cambiar de método para tomar deducciones sólo si usted y su cónyuge hacen los mismos cambios. H 7 r block free file Cada uno de los dos tienen que presentar una autorización para permitir la determinación de impuestos adicionales que cualquiera de ustedes pueda adeudar como resultado de dicho cambio. H 7 r block free file    Usted y su cónyuge pueden utilizar el método que les resulte en el total de impuestos más bajo, aunque uno de ustedes quizá pague más impuestos de los que hubiera pagado al utilizar el otro método. H 7 r block free file Tanto usted como su cónyuge tienen que utilizar el mismo método para reclamar deducciones. H 7 r block free file Si uno de ustedes detalla sus deducciones, el otro debe detallar sus deducciones también, porque él o ella no reunirá los requisitos para la deducción estándar. H 7 r block free file Vea Personas que no reúnen los requisitos para la deduccón estándar , anteriormente. H 7 r block free file Tablas de Deducción Estándar para el 2013 Si usted es casado que presenta la declaración por separado y su cónyuge detalla las deducciones, o si usted es extranjero con doble residencia, no puede tomar la deducción estándar aunque haya nacido antes del 2 de enero de 1949 o sea ciego. H 7 r block free file Tabla 20-1. H 7 r block free file Tabla de Deducción Estándar para la Mayoría de las Personas* Si su estado civil para efectos de la  declaración es Entonces su  deducción  estándar es: Soltero o casado que presenta la declaración por separado $6,100 Casado que presenta la declaración conjunta o viudo(a) que reúne los requisitos con hijo dependiente 12,200 Cabeza de familia 8,950 * No utilice esta tabla si nació antes del 2 de enero de 1949, o es ciego, o si alguien más puede reclamar una exención por usted (o por su cónyuge, si es casado que presenta la declaración conjuntamente). H 7 r block free file En vez de ésta, utilice la Tabla 20-2 ó 20-3. H 7 r block free file Tabla 20-2. H 7 r block free file Tabla de la Deducción Estándar para Personas que Nacieron Antes del 2 de enero de 1949 o que sean ciegas* Marque el número correcto de recuadros siguientes. H 7 r block free file Luego pase a la tabla. H 7 r block free file Usted: Nació antes del  2 de enero de 1949□ Es ciego□ Su cónyuge, si reclama  una exención por él o ella: Nació antes del  2 de enero de 1949 □ Es ciego□ Número total de recuadros que marcó   SI su estado civil para   efectos de la  declaración es Y el número en el  recuadro de arriba es ENTONCES su deducción  estándar es: Soltero 1 $7,600   2 9,100 Casado que presenta la 1 $13,400 declaración conjunta o 2 14,600 viudo(a) que reúne los requisitos 3 15,800 con hijo dependiente 4 17,000 Casado que presenta 1 $7,300 la declaración por separado 2 8,500   3 9,700   4 10,900 Cabeza de familia 1 $10,450   2 11,950 *Si alguien más puede reclamar una exención por usted (o su cónyuge, si presenta la declaración conjunta), utilice la tabla 20-3, en vez de ésta. H 7 r block free file Tabla 20-3. H 7 r block free file Tabla de Deducción Estándar para Dependientes Utilice esta hoja de trabajo sólo si alguien más puede reclamar una exención por usted (o por su cónyuge, si es casado que presenta la declaración conjuntamente). H 7 r block free file Marque el número correcto de recuadros más abajo. H 7 r block free file Luego pase a la hoja de trabajo. H 7 r block free file Usted:   Nació antes del 2 de enero de 1949 □ Es ciego □ Su cónyuge, si reclama una exención por él o ella: Nació antes del 2 de enero de 1949 □ Es ciego □ Número total de recuadros que marcó 1. H 7 r block free file Anote su ingreso del trabajo (definido más abajo). H 7 r block free file Si no tiene ninguno, anote -0-. H 7 r block free file 1. H 7 r block free file   2. H 7 r block free file Cantidad adicional. H 7 r block free file 2. H 7 r block free file $350 3. H 7 r block free file Sume las líneas 1 y 2. H 7 r block free file 3. H 7 r block free file   4. H 7 r block free file Deducción estándar mínima. H 7 r block free file 4. H 7 r block free file $1,000 5. H 7 r block free file De las líneas 3 ó 4, anote la cantidad mayor. H 7 r block free file 5. H 7 r block free file   6. H 7 r block free file Anote una de las cantidades siguientes según su estado civil para efectos de la declaración. H 7 r block free file Soltero o Casado que presenta la declaración por separado—$6,100 Casado que presenta la declaración conjunta—$12,200 Cabeza de familia—$8,950 6. H 7 r block free file   7. H 7 r block free file Deducción estándar. H 7 r block free file         a. H 7 r block free file De las líneas 5 ó 6, anote la cantidad que sea menor. H 7 r block free file Si nació después del 1 de enero de 1949, y no es ciego, pare. H 7 r block free file Ésta es su deducción estándar. H 7 r block free file De lo contrario, pase a la línea 7b. H 7 r block free file 7a. H 7 r block free file     b. H 7 r block free file Si nació antes del 2 de enero de 1949, o si es ciego, multiplique $1,500 ($1,200 si es casado) por la cifra en la línea de arriba. H 7 r block free file 7b. H 7 r block free file     c. H 7 r block free file Sume las líneas 7a y 7b. H 7 r block free file Ésta es su deducción estándar para el año 2013. H 7 r block free file 7c. H 7 r block free file   El ingreso del trabajo incluye salarios, sueldos, propinas, honorarios por servicios profesionales y otras remuneraciones recibidas por servicios personales que usted prestó. H 7 r block free file También incluye toda cantidad recibida por concepto de beca que deba incluir en sus ingresos. H 7 r block free file Prev  Up  Next   Home   More Online Publications
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The H 7 R Block Free File

H 7 r block free file 24. H 7 r block free file   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. H 7 r block free file Household items. H 7 r block free file Deduction more than $500. H 7 r block free file Form 1098-C. H 7 r block free file Filing deadline approaching and still no Form 1098-C. H 7 r block free file Exception 1—vehicle used or improved by organization. H 7 r block free file Exception 2—vehicle given or sold to needy individual. H 7 r block free file Deduction $500 or less. H 7 r block free file Right to use property. H 7 r block free file Tangible personal property. H 7 r block free file Future interest. H 7 r block free file Determining Fair Market Value Giving Property That Has Decreased in Value Giving Property That Has Increased in Value When To DeductChecks. H 7 r block free file Text message. H 7 r block free file Credit card. H 7 r block free file Pay-by-phone account. H 7 r block free file Stock certificate. H 7 r block free file Promissory note. H 7 r block free file Option. H 7 r block free file Borrowed funds. H 7 r block free file 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. H 7 r block free file It discusses the following topics. H 7 r block free file The types of organizations to which you can make deductible charitable contributions. H 7 r block free file The types of contributions you can deduct. H 7 r block free file How much you can deduct. H 7 r block free file What records you must keep. H 7 r block free file How to report your charitable contributions. H 7 r block free file A charitable contribution is a donation or gift to, or for the use of, a qualified organization. H 7 r block free file It is voluntary and is made without getting, or expecting to get, anything of equal value. H 7 r block free file Form 1040 required. H 7 r block free file    To deduct a charitable contribution, you must file Form 1040 and itemize deductions on Schedule A. H 7 r block free file The amount of your deduction may be limited if certain rules and limits explained in this chapter apply to you. H 7 r block free file The limits are explained in detail in Publication 526. H 7 r block free file 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. H 7 r block free file Most organizations other than churches and governments must apply to the IRS to become a qualified organization. H 7 r block free file How to check whether an organization can receive deductible charitable contributions. H 7 r block free file   You can ask any organization whether it is a qualified organization, and most will be able to tell you. H 7 r block free file Or go to IRS. H 7 r block free file gov. H 7 r block free file Click on “Tools” and then on “Exempt Organizations Select Check” (www. H 7 r block free file irs. H 7 r block free file gov/Charities-&-Non-Profits/Exempt-Organizations-Select-Check). H 7 r block free file This online tool will enable you to search for qualified organizations. H 7 r block free file You can also call the IRS to find out if an organization is qualified. H 7 r block free file Call 1-877-829-5500. H 7 r block free file 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. H 7 r block free file Deaf or hard of hearing individuals can also contact the IRS through relay services such as the Federal Relay Service at www. H 7 r block free file gsa. H 7 r block free file gov/fedrelay. H 7 r block free file Types of Qualified Organizations Generally, only the following types of organizations can be qualified organizations. H 7 r block free file 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). H 7 r block free file 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. H 7 r block free file Certain organizations that foster national or international amateur sports competition also qualify. H 7 r block free file War veterans' organizations, including posts, auxiliaries, trusts, or foundations, organized in the United States or any of its possessions (including Puerto Rico). H 7 r block free file Domestic fraternal societies, orders, and associations operating under the lodge system. H 7 r block free file (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. H 7 r block free file ) Certain nonprofit cemetery companies or corporations. H 7 r block free file (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. H 7 r block free file ) The United States or any state, the District of Columbia, a U. H 7 r block free file S. H 7 r block free file possession (including Puerto Rico), a political subdivision of a state or U. H 7 r block free file S. H 7 r block free file possession, or an Indian tribal government or any of its subdivisions that perform substantial government functions. H 7 r block free file (Your contribution to this type of organization is only deductible if it is to be used solely for public purposes. H 7 r block free file ) Examples. H 7 r block free file    The following list gives some examples of qualified organizations. H 7 r block free file Churches, a convention or association of churches, temples, synagogues, mosques, and other religious organizations. H 7 r block free file Most nonprofit charitable organizations such as the American Red Cross and the United Way. H 7 r block free file Most nonprofit educational organizations, including the Boy Scouts of America, Girl Scouts of America, colleges, and museums. H 7 r block free file 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. H 7 r block free file 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 . H 7 r block free file Nonprofit hospitals and medical research organizations. H 7 r block free file Utility company emergency energy programs, if the utility company is an agent for a charitable organization that assists individuals with emergency energy needs. H 7 r block free file Nonprofit volunteer fire companies. H 7 r block free file Nonprofit organizations that develop and maintain public parks and recreation facilities. H 7 r block free file Civil defense organizations. H 7 r block free file Certain foreign charitable organizations. H 7 r block free file   Under income tax treaties with Canada, Israel, and Mexico, you may be able to deduct contributions to certain Canadian, Israeli, or Mexican charitable organizations. H 7 r block free file Generally, you must have income from sources in that country. H 7 r block free file For additional information on the deduction of contributions to Canadian charities, see Publication 597, Information on the United States–Canada Income Tax Treaty. H 7 r block free file If you need more information on how to figure your contribution to Mexican and Israeli charities, see Publication 526. H 7 r block free file Contributions You Can Deduct Generally, you can deduct contributions of money or property you make to, or for the use of, a qualified organization. H 7 r block free file 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. H 7 r block free file The contributions must be made to a qualified organization and not set aside for use by a specific person. H 7 r block free file 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. H 7 r block free file See Contributions of Property , later in this chapter. H 7 r block free file 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. H 7 r block free file See Limits on Deductions , later. H 7 r block free file In addition, the total of your charitable contribution deduction and certain other itemized deductions may be limited. H 7 r block free file See chapter 29. H 7 r block free file Table 24-1 gives examples of contributions you can and cannot deduct. H 7 r block free file 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. H 7 r block free file Also see Contributions From Which You Benefit under Contributions You Cannot Deduct, later. H 7 r block free file If you pay more than fair market value to a qualified organization for goods or services, the excess may be a charitable contribution. H 7 r block free file For the excess amount to qualify, you must pay it with the intent to make a charitable contribution. H 7 r block free file Example 1. H 7 r block free file You pay $65 for a ticket to a dinner-dance at a church. H 7 r block free file Your entire $65 payment goes to the church. H 7 r block free file The ticket to the dinner-dance has a fair market value of $25. H 7 r block free file When you buy your ticket, you know that its value is less than your payment. H 7 r block free file To figure the amount of your charitable contribution, subtract the value of the benefit you receive ($25) from your total payment ($65). H 7 r block free file You can deduct $40 as a contribution to the church. H 7 r block free file Example 2. H 7 r block free file At a fundraising auction conducted by a charity, you pay $600 for a week's stay at a beach house. H 7 r block free file The amount you pay is no more than the fair rental value. H 7 r block free file You have not made a deductible charitable contribution. H 7 r block free file Athletic events. H 7 r block free file   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. H 7 r block free file   If any part of your payment is for tickets (rather than the right to buy tickets), that part is not deductible. H 7 r block free file Subtract the price of the tickets from your payment. H 7 r block free file You can deduct 80% of the remaining amount as a charitable contribution. H 7 r block free file Example 1. H 7 r block free file You pay $300 a year for membership in a university's athletic scholarship program. H 7 r block free file 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. H 7 r block free file You can deduct $240 (80% of $300) as a charitable contribution. H 7 r block free file Table 24-1. H 7 r block free file Examples of Charitable Contributions—A Quick Check Use the following lists for a quick check of whether you can deduct a contribution. H 7 r block free file See the rest of this chapter for more information and additional rules and limits that may apply. H 7 r block free file 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. H 7 r block free file 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. H 7 r block free file 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. H 7 r block free file You must subtract the usual price of a ticket ($120) from your $300 payment. H 7 r block free file The result is $180. H 7 r block free file Your deductible charitable contribution is $144 (80% of $180). H 7 r block free file Charity benefit events. H 7 r block free file   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. H 7 r block free file   If there is an established charge for the event, that charge is the value of your benefit. H 7 r block free file If there is no established charge, the reasonable value of the right to attend the event is the value of your benefit. H 7 r block free file Whether you use the tickets or other privileges has no effect on the amount you can deduct. H 7 r block free file However, if you return the ticket to the qualified organization for resale, you can deduct the entire amount you paid for the ticket. H 7 r block free file    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. H 7 r block free file If the ticket shows the price of admission and the amount of the contribution, you can deduct the contribution amount. H 7 r block free file Example. H 7 r block free file You pay $40 to see a special showing of a movie for the benefit of a qualified organization. H 7 r block free file Printed on the ticket is “Contribution—$40. H 7 r block free file ” If the regular price for the movie is $8, your contribution is $32 ($40 payment − $8 regular price). H 7 r block free file Membership fees or dues. H 7 r block free file    You may be able to deduct membership fees or dues you pay to a qualified organization. H 7 r block free file However, you can deduct only the amount that is more than the value of the benefits you receive. H 7 r block free file    You cannot deduct dues, fees, or assessments paid to country clubs and other social organizations. H 7 r block free file They are not qualified organizations. H 7 r block free file Certain membership benefits can be disregarded. H 7 r block free file   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. H 7 r block free file 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. H 7 r block free file 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. H 7 r block free file 20. H 7 r block free file Token items. H 7 r block free file   You do not have to reduce your contribution by the value of any benefit you receive if both of the following are true. H 7 r block free file You receive only a small item or other benefit of token value. H 7 r block free file 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. H 7 r block free file Written statement. H 7 r block free file   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. H 7 r block free file 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. H 7 r block free file It must also give you a good faith estimate of the value of those goods or services. H 7 r block free file   The organization can give you the statement either when it solicits or when it receives the payment from you. H 7 r block free file Exception. H 7 r block free file   An organization will not have to give you this statement if one of the following is true. H 7 r block free file 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. H 7 r block free file You receive only items whose value is not substantial as described under Token items , earlier. H 7 r block free file You receive only membership benefits that can be disregarded, as described earlier. H 7 r block free file Expenses Paid for Student Living With You You may be able to deduct some expenses of having a student live with you. H 7 r block free file 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. H 7 r block free file You can deduct up to $50 a month for each full calendar month the student lives with you. H 7 r block free file Any month when conditions (1) through (3) are met for 15 days or more counts as a full month. H 7 r block free file For additional information, see Expenses Paid for Student Living With You in Publication 526. H 7 r block free file Mutual exchange program. H 7 r block free file   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. H 7 r block free file Table 24-2. H 7 r block free file Volunteers' Questions and Answers If you volunteer for a qualified organization, the following questions and answers may apply to you. H 7 r block free file All of the rules explained in this chapter also apply. H 7 r block free file See, in particular, Out-of-Pocket Expenses in Giving Services . H 7 r block free file Question Answer I volunteer 6 hours a week in the office of a qualified organization. H 7 r block free file The receptionist is paid $10 an hour for the same work. H 7 r block free file Can I deduct $60 a week for my time?    No, you cannot deduct the value of your time or services. H 7 r block free file The office is 30 miles from my home. H 7 r block free file 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. H 7 r block free file If you don't want to figure your actual costs, you can deduct 14 cents for each mile. H 7 r block free file I volunteer as a Red Cross nurse's aide at a hospital. H 7 r block free file 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. H 7 r block free file I pay a babysitter to watch my children while I volunteer for a qualified organization. H 7 r block free file 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. H 7 r block free file (If you have childcare expenses so you can work for pay, see chapter 32. H 7 r block free file ) 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. H 7 r block free file 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. H 7 r block free file Table 24-2 contains questions and answers that apply to some individuals who volunteer their services. H 7 r block free file Conventions. H 7 r block free file   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. H 7 r block free file However, see Travel , later. H 7 r block free file   You cannot deduct personal expenses for sightseeing, fishing parties, theater tickets, or nightclubs. H 7 r block free file You also cannot deduct transportation, meals and lodging, and other expenses for your spouse or children. H 7 r block free file    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. H 7 r block free file You can, however, deduct unreimbursed expenses that are directly connected with giving services for your church during the convention. H 7 r block free file Uniforms. H 7 r block free file   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. H 7 r block free file Foster parents. H 7 r block free file   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. H 7 r block free file A qualified organization must select the individuals you take into your home for foster care. H 7 r block free file    You can deduct expenses that meet both of the following requirements. H 7 r block free file They are unreimbursed out-of-pocket expenses to feed, clothe, and care for the foster child. H 7 r block free file They are incurred primarily to benefit the qualified organization. H 7 r block free file   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. H 7 r block free file For details, see chapter 3. H 7 r block free file Example. H 7 r block free file You cared for a foster child because you wanted to adopt her, not to benefit the agency that placed her in your home. H 7 r block free file Your unreimbursed expenses are not deductible as charitable contributions. H 7 r block free file Car expenses. H 7 r block free file   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. H 7 r block free file You cannot deduct general repair and maintenance expenses, depreciation, registration fees, or the costs of tires or insurance. H 7 r block free file    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. H 7 r block free file   You can deduct parking fees and tolls whether you use your actual expenses or the standard mileage rate. H 7 r block free file   You must keep reliable written records of your car expenses. H 7 r block free file For more information, see Car expenses under Records To Keep, later. H 7 r block free file Travel. H 7 r block free file   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. H 7 r block free file This applies whether you pay the expenses directly or indirectly. H 7 r block free file You are paying the expenses indirectly if you make a payment to the charitable organization and the organization pays for your travel expenses. H 7 r block free file   The deduction for travel expenses will not be denied simply because you enjoy providing services to the charitable organization. H 7 r block free file 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. H 7 r block free file 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. H 7 r block free file Example 1. H 7 r block free file You are a troop leader for a tax-exempt youth group and you take the group on a camping trip. H 7 r block free file You are responsible for overseeing the setup of the camp and for providing adult supervision for other activities during the entire trip. H 7 r block free file You participate in the activities of the group and enjoy your time with them. H 7 r block free file You oversee the breaking of camp and you transport the group home. H 7 r block free file You can deduct your travel expenses. H 7 r block free file Example 2. H 7 r block free file You sail from one island to another and spend 8 hours a day counting whales and other forms of marine life. H 7 r block free file The project is sponsored by a charitable organization. H 7 r block free file In most circumstances, you cannot deduct your expenses. H 7 r block free file Example 3. H 7 r block free file You work for several hours each morning on an archaeological dig sponsored by a charitable organization. H 7 r block free file The rest of the day is free for recreation and sightseeing. H 7 r block free file You cannot take a charitable contribution deduction even though you work very hard during those few hours. H 7 r block free file Example 4. H 7 r block free file You spend the entire day attending a charitable organization's regional meeting as a chosen representative. H 7 r block free file In the evening you go to the theater. H 7 r block free file You can claim your travel expenses as charitable contributions, but you cannot claim the cost of your evening at the theater. H 7 r block free file Daily allowance (per diem). H 7 r block free file   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. H 7 r block free file You may be able to deduct any necessary travel expenses that are more than the allowance. H 7 r block free file Deductible travel expenses. H 7 r block free file   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. H 7 r block free file Because these travel expenses are not business-related, they are not subject to the same limits as business-related expenses. H 7 r block free file For information on business travel expenses, see Travel Expenses in chapter 26. H 7 r block free file Contributions You Cannot Deduct There are some contributions you cannot deduct, such as those made to specific individuals and those made to nonqualified organizations. H 7 r block free file (See Contributions to Individuals and Contributions to Nonqualified Organizations , next. H 7 r block free file ) There are others you can deduct only part of, as discussed later under Contributions From Which You Benefit . H 7 r block free file Contributions to Individuals You cannot deduct contributions to specific individuals, including the following. H 7 r block free file Contributions to fraternal societies made for the purpose of paying medical or burial expenses of deceased members. H 7 r block free file Contributions to individuals who are needy or worthy. H 7 r block free file You cannot deduct these contributions even if you make them to a qualified organization for the benefit of a specific person. H 7 r block free file 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. H 7 r block free file Example. H 7 r block free file You can deduct contributions to a qualified organization for flood relief, hurricane relief, or other disaster relief. H 7 r block free file However, you cannot deduct contributions earmarked for relief of a particular individual or family. H 7 r block free file Payments to a member of the clergy that can be spent as he or she wishes, such as for personal expenses. H 7 r block free file Expenses you paid for another person who provided services to a qualified organization. H 7 r block free file Example. H 7 r block free file Your son does missionary work. H 7 r block free file You pay his expenses. H 7 r block free file You cannot claim a deduction for your son's unreimbursed expenses related to his contribution of services. H 7 r block free file Payments to a hospital that are for a specific patient's care or for services for a specific patient. H 7 r block free file You cannot deduct these payments even if the hospital is operated by a city, a state, or other qualified organization. H 7 r block free file Contributions to Nonqualified Organizations You cannot deduct contributions to organizations that are not qualified to receive tax-deductible contributions, including the following. H 7 r block free file 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. H 7 r block free file Chambers of commerce and other business leagues or organizations (but see chapter 28). H 7 r block free file Civic leagues and associations. H 7 r block free file Communist organizations. H 7 r block free file Country clubs and other social clubs. H 7 r block free file Most foreign organizations (other than certain Canadian, Israeli, or Mexican charitable organizations). H 7 r block free file For details, see Publication 526. H 7 r block free file Homeowners' associations. H 7 r block free file Labor unions (but see chapter 28). H 7 r block free file Political organizations and candidates. H 7 r block free file 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. H 7 r block free file See Contributions From Which You Benefit under Contributions You Can Deduct, earlier. H 7 r block free file These contributions include the following. H 7 r block free file Contributions for lobbying. H 7 r block free file This includes amounts that you earmark for use in, or in connection with, influencing specific legislation. H 7 r block free file Contributions to a retirement home for room, board, maintenance, or admittance. H 7 r block free file Also, if the amount of your contribution depends on the type or size of apartment you will occupy, it is not a charitable contribution. H 7 r block free file Costs of raffles, bingo, lottery, etc. H 7 r block free file 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. H 7 r block free file 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. H 7 r block free file Dues to fraternal orders and similar groups. H 7 r block free file However, see Membership fees or dues , earlier, under Contributions You Can Deduct. H 7 r block free file Tuition, or amounts you pay instead of tuition. H 7 r block free file 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. H 7 r block free file 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. H 7 r block free file ” 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. H 7 r block free file Personal Expenses You cannot deduct personal, living, or family expenses, such as the following items. H 7 r block free file 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. H 7 r block free file 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). H 7 r block free file You also may be able to claim an exemption for the child. H 7 r block free file See Adopted child in chapter 3. H 7 r block free file 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). H 7 r block free file 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. H 7 r block free file However, if the property has increased in value, you may have to make some adjustments to the amount of your deduction. H 7 r block free file See Giving Property That Has Increased in Value , later. H 7 r block free file 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. H 7 r block free file Clothing and household items. H 7 r block free file   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. H 7 r block free file Exception. H 7 r block free file   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. H 7 r block free file Household items. H 7 r block free file   Household items include: Furniture and furnishings, Electronics, Appliances, Linens, and Other similar items. H 7 r block free file   Household items do not include: Food, Paintings, antiques, and other objects of art, Jewelry and gems, and Collections. H 7 r block free file Cars, boats, and airplanes. H 7 r block free file    The following rules apply to any donation of a qualified vehicle. H 7 r block free file 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. H 7 r block free file Deduction more than $500. H 7 r block free file   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. H 7 r block free file 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. H 7 r block free file Form 1098-C. H 7 r block free file   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. H 7 r block free file The Form 1098-C (or other statement) will show the gross proceeds from the sale of the vehicle. H 7 r block free file   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. H 7 r block free file   If you do not attach Form 1098-C (or other statement), you cannot deduct your contribution. H 7 r block free file    You must get Form 1098-C (or other statement) within 30 days of the sale of the vehicle. H 7 r block free file But if exception 1 or 2 (described later) applies, you must get Form 1098-C (or other statement) within 30 days of your donation. H 7 r block free file Filing deadline approaching and still no Form 1098-C. H 7 r block free file   If the filing deadline is approaching and you still do not have a Form 1098-C, you have two choices. H 7 r block free file Request an automatic 6-month extension of time to file your return. H 7 r block free file You can get this extension by filing Form 4868, Application for Automatic Extension of Time to File U. H 7 r block free file S. H 7 r block free file Individual Income Tax Return. H 7 r block free file  For more information, see Automatic Extension in chapter 1. H 7 r block free file File the return on time without claiming the deduction for the qualified vehicle. H 7 r block free file After receiving the Form 1098-C, file an amended return, Form 1040X, claiming the deduction. H 7 r block free file Attach Copy B of Form 1098-C (or other statement) to the amended return. H 7 r block free file For more information about amended returns, see Amended Returns and Claims for Refund in chapter 1. H 7 r block free file Exceptions. H 7 r block free file   There are two exceptions to the rules just described for deductions of more than $500. H 7 r block free file Exception 1—vehicle used or improved by organization. H 7 r block free file   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. H 7 r block free file 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. H 7 r block free file The Form 1098-C (or other statement) will show whether this exception applies. H 7 r block free file Exception 2—vehicle given or sold to needy individual. H 7 r block free file   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. H 7 r block free file 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. H 7 r block free file The Form 1098-C (or other statement) will show whether this exception applies. H 7 r block free file   This exception does not apply if the organization sells the vehicle at auction. H 7 r block free file In that case, you cannot deduct the vehicle's fair market value. H 7 r block free file Example. H 7 r block free file Anita donates a used car to a qualified organization. H 7 r block free file She bought it 3 years ago for $9,000. H 7 r block free file A used car guide shows the fair market value for this type of car is $6,000. H 7 r block free file However, Anita gets a Form 1098-C from the organization showing the car was sold for $2,900. H 7 r block free file Neither exception 1 nor exception 2 applies. H 7 r block free file If Anita itemizes her deductions, she can deduct $2,900 for her donation. H 7 r block free file She must attach Form 1098-C and Form 8283 to her return. H 7 r block free file Deduction $500 or less. H 7 r block free file   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. H 7 r block free file 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. H 7 r block free file   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. H 7 r block free file 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. H 7 r block free file Partial interest in property. H 7 r block free file   Generally, you cannot deduct a charitable contribution of less than your entire interest in property. H 7 r block free file Right to use property. H 7 r block free file   A contribution of the right to use property is a contribution of less than your entire interest in that property and is not deductible. H 7 r block free file For exceptions and more information, see Partial Interest in Property Not in Trust in Publication 561. H 7 r block free file Future interests in tangible personal property. H 7 r block free file   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. H 7 r block free file Tangible personal property. H 7 r block free file   This is any property, other than land or buildings, that can be seen or touched. H 7 r block free file It includes furniture, books, jewelry, paintings, and cars. H 7 r block free file Future interest. H 7 r block free file   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. H 7 r block free file Determining Fair Market Value This section discusses general guidelines for determining the fair market value of various types of donated property. H 7 r block free file Publication 561 contains a more complete discussion. H 7 r block free file 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. H 7 r block free file Used clothing and household items. H 7 r block free file   The fair market value of used clothing and household goods is usually far less than what you paid for them when they were new. H 7 r block free file   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. H 7 r block free file See Household Goods in Publication 561 for information on the valuation of household goods, such as furniture, appliances, and linens. H 7 r block free file Example. H 7 r block free file Dawn Greene donated a coat to a thrift store operated by her church. H 7 r block free file She paid $300 for the coat 3 years ago. H 7 r block free file Similar coats in the thrift store sell for $50. H 7 r block free file The fair market value of the coat is $50. H 7 r block free file Dawn's donation is limited to $50. H 7 r block free file Cars, boats, and airplanes. H 7 r block free file   If you contribute a car, boat, or airplane to a charitable organization, you must determine its fair market value. H 7 r block free file 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. H 7 r block free file The guides may be published monthly or seasonally and for different regions of the country. H 7 r block free file These guides also provide estimates for adjusting for unusual equipment, unusual mileage, and physical condition. H 7 r block free file The prices are not “official” and these publications are not considered an appraisal of any specific donated property. H 7 r block free file But they do provide clues for making an appraisal and suggest relative prices for comparison with current sales and offerings in your area. H 7 r block free file   You can also find used car pricing information on the Internet. H 7 r block free file Example. H 7 r block free file You donate a used car in poor condition to a local high school for use by students studying car repair. H 7 r block free file A used car guide shows the dealer retail value for this type of car in poor condition is $1,600. H 7 r block free file However, the guide shows the price for a private party sale of the car is only $750. H 7 r block free file The fair market value of the car is considered to be $750. H 7 r block free file Large quantities. H 7 r block free file   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. H 7 r block free file 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. H 7 r block free file You cannot claim a deduction for the difference between the property's basis and its fair market value. H 7 r block free file 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. H 7 r block free file Your basis in property is generally what you paid for it. H 7 r block free file See chapter 13 if you need more information about basis. H 7 r block free file Different rules apply to figuring your deduction, depending on whether the property is: Ordinary income property, or Capital gain property. H 7 r block free file Ordinary income property. H 7 r block free file   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. H 7 r block free file 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. H 7 r block free file Amount of deduction. H 7 r block free file   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. H 7 r block free file Generally, this rule limits the deduction to your basis in the property. H 7 r block free file Example. H 7 r block free file You donate stock you held for 5 months to your church. H 7 r block free file The fair market value of the stock on the day you donate it is $1,000, but you paid only $800 (your basis). H 7 r block free file 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). H 7 r block free file Capital gain property. H 7 r block free file   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. H 7 r block free file 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. H 7 r block free file Amount of deduction — general rule. H 7 r block free file   When figuring your deduction for a contribution of capital gain property, you generally can use the fair market value of the property. H 7 r block free file Exceptions. H 7 r block free file   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. H 7 r block free file Generally, this means reducing the fair market value to the property's cost or other basis. H 7 r block free file Bargain sales. H 7 r block free file   A bargain sale of property is a sale or exchange for less than the property's fair market value. H 7 r block free file A bargain sale to a qualified organization is partly a charitable contribution and partly a sale or exchange. H 7 r block free file A bargain sale may result in a taxable gain. H 7 r block free file More information. H 7 r block free file   For more information on donating appreciated property, see Giving Property That Has Increased in Value in Publication 526. H 7 r block free file 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 ). H 7 r block free file This applies whether you use the cash or an accrual method of accounting. H 7 r block free file Time of making contribution. H 7 r block free file   Usually, you make a contribution at the time of its unconditional delivery. H 7 r block free file Checks. H 7 r block free file   A check you mail to a charity is considered delivered on the date you mail it. H 7 r block free file Text message. H 7 r block free file   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. H 7 r block free file Credit card. H 7 r block free file    Contributions charged on your credit card are deductible in the year you make the charge. H 7 r block free file Pay-by-phone account. H 7 r block free file    Contributions made through a pay-by-phone account are considered delivered on the date the financial institution pays the amount. H 7 r block free file Stock certificate. H 7 r block free file   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. H 7 r block free file 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. H 7 r block free file Promissory note. H 7 r block free file   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. H 7 r block free file Option. H 7 r block free file    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. H 7 r block free file Borrowed funds. H 7 r block free file   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. H 7 r block free file Limits on Deductions The amount you can deduct for charitable contributions cannot be more than 50% of your adjusted gross income (AGI). H 7 r block free file 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. H 7 r block free file If your total contributions for the year are 20% or less of your AGI, these limits do not apply to you. H 7 r block free file The limits are discussed in detail under Limits on Deductions in Publication 526. H 7 r block free file A higher limit applies to certain qualified conservation contributions. H 7 r block free file See Publication 526 for details. H 7 r block free file Carryovers You can carry over any contributions you cannot deduct in the current year because they exceed your adjusted-gross-income limits. H 7 r block free file You can deduct the excess in each of the next 5 years until it is used up, but not beyond that time. H 7 r block free file For more information, see Carryovers in Publication 526. H 7 r block free file Records To Keep You must keep records to prove the amount of the contributions you make during the year. H 7 r block free file 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. H 7 r block free file Note. H 7 r block free file 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. H 7 r block free file (See Contributions From Which You Benefit under Contributions You Can Deduct, earlier. H 7 r block free file ) Keep the statement for your records. H 7 r block free file It may satisfy all or part of the recordkeeping requirements explained in the following discussions. H 7 r block free file Cash Contributions Cash contributions include those paid by cash, check, electronic funds transfer, debit card, credit card, or payroll deduction. H 7 r block free file You cannot deduct a cash contribution, regardless of the amount, unless you keep one of the following. H 7 r block free file A bank record that shows the name of the qualified organization, the date of the contribution, and the amount of the contribution. H 7 r block free file Bank records may include: A canceled check, A bank or credit union statement, or A credit card statement. H 7 r block free file 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. H 7 r block free file The payroll deduction records described next. H 7 r block free file Payroll deductions. H 7 r block free file   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. H 7 r block free file If your employer withheld $250 or more from a single paycheck, see Contributions of $250 or More , next. H 7 r block free file 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. H 7 r block free file 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. H 7 r block free file Amount of contribution. H 7 r block free file   In figuring whether your contribution is $250 or more, do not combine separate contributions. H 7 r block free file For example, if you gave your church $25 each week, your weekly payments do not have to be combined. H 7 r block free file Each payment is a separate contribution. H 7 r block free file   If contributions are made by payroll deduction, the deduction from each paycheck is treated as a separate contribution. H 7 r block free file   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. H 7 r block free file Acknowledgment. H 7 r block free file   The acknowledgment must meet these tests. H 7 r block free file It must be written. H 7 r block free file 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. H 7 r block free file The acknowledgment does not need to describe or estimate the value of an intangible religious benefit. H 7 r block free file An intangible religious benefit is a benefit that generally is not sold in commercial transactions outside a donative (gift) context. H 7 r block free file An example is admission to a religious ceremony. H 7 r block free file 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. H 7 r block free file   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. H 7 r block free file If the acknowledgment shows the date of the contribution and meets the other tests just described, you do not need any other records. H 7 r block free file Payroll deductions. H 7 r block free file   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. H 7 r block free file 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. H 7 r block free file   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. H 7 r block free file 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). H 7 r block free file 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. H 7 r block free file Amount of deduction. H 7 r block free file   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. H 7 r block free file   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. H 7 r block free file 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. H 7 r block free file 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. H 7 r block free file 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. H 7 r block free file 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). H 7 r block free file Additional records. H 7 r block free file   You must also keep reliable written records for each item of contributed property. H 7 r block free file Your written records must include the following information. H 7 r block free file The name and address of the organization to which you contributed. H 7 r block free file The date and location of the contribution. H 7 r block free file A description of the property in detail reasonable under the circumstances. H 7 r block free file 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. H 7 r block free file The fair market value of the property at the time of the contribution and how you figured the fair market value. H 7 r block free file If it was determined by appraisal, keep a signed copy of the appraisal. H 7 r block free file The cost or other basis of the property, if you must reduce its fair market value by appreciation. H 7 r block free file Your records should also include the amount of the reduction and how you figured it. H 7 r block free file 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. H 7 r block free file Your records must include the amount you claimed as a deduction in any earlier years for contributions of other interests in this property. H 7 r block free file 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. H 7 r block free file The terms of any conditions attached to the contribution of property. H 7 r block free file 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. H 7 r block free file 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. H 7 r block free file 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 . H 7 r block free file The acknowledgment must also meet these tests. H 7 r block free file It must be written. H 7 r block free file 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). H 7 r block free file 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. H 7 r block free file 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. H 7 r block free file Deductions Over $500 You are required to give additional information if you claim a deduction over $500 for noncash charitable contributions. H 7 r block free file See Records To Keep in Publication 526 for more information. H 7 r block free file 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. H 7 r block free file You must have adequate records to prove the amount of the expenses. H 7 r block free file 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. H 7 r block free file The acknowledgment does not need to describe or estimate the value of an intangible religious benefit (defined earlier under Acknowledgment ). H 7 r block free file 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. H 7 r block free file Car expenses. H 7 r block free file   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. H 7 r block free file Whether your records are considered reliable depends on all the facts and circumstances. H 7 r block free file Generally, they may be considered reliable if you made them regularly and at or near the time you had the expenses. H 7 r block free file   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. H 7 r block free file 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. H 7 r block free file If you deduct your actual expenses, your records must show the costs of operating the car that are directly related to a charitable purpose. H 7 r block free file   See Car expenses under Out-of-Pocket Expenses in Giving Services, earlier, for the expenses you can deduct. H 7 r block free file How To Report Report your charitable contributions on Schedule A (Form 1040). H 7 r block free file If your total deduction for all noncash contributions for the year is over $500, you must also file Form 8283. H 7 r block free file See How To Report in Publication 526 for more information. H 7 r block free file Prev  Up  Next   Home   More Online Publications