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Amended Tax Return Deadline

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Amended tax return deadline Publication 526 - Main Content Table of Contents 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 Expenses of Whaling Captains 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 to Donor-Advised Funds Partial Interest in Property Contributions of PropertyContributions Subject to Special Rules Determining Fair Market Value Giving Property That Has Decreased in Value Giving Property That Has Increased in Value Penalty When To DeductChecks. Amended tax return deadline Text message. Amended tax return deadline Credit card. Amended tax return deadline Pay-by-phone account. Amended tax return deadline Stock certificate. Amended tax return deadline Promissory note. Amended tax return deadline Option. Amended tax return deadline Borrowed funds. Amended tax return deadline Conditional gift. Amended tax return deadline Limits on Deductions50% Limit 30% Limit Special 30% Limit for Capital Gain Property 20% Limit Special 50% Limit for Qualified Conservation Contributions How To Figure Your Deduction When Limits Apply Records To KeepCash Contributions Noncash Contributions Out-of-Pocket Expenses How To ReportReporting expenses for student living with you. Amended tax return deadline Total deduction over $500. Amended tax return deadline Deduction over $5,000 for one item. Amended tax return deadline Vehicle donations. Amended tax return deadline Clothing and household items not in good used condition. Amended tax return deadline Easement on building in historic district. Amended tax return deadline Deduction over $500,000. Amended tax return deadline How To Get Tax HelpLow Income Taxpayer Clinics Organizations That Qualify To Receive Deductible Contributions You can deduct your contributions only if you make them to a qualified organization. Amended tax return deadline Most organizations, other than churches and governments, must apply to the IRS to become a qualified organization. Amended tax return deadline How to check whether an organization can receive deductible charitable contributions. Amended tax return deadline   You can ask any organization whether it is a qualified organization, and most will be able to tell you. Amended tax return deadline Or go to IRS. Amended tax return deadline gov. Amended tax return deadline Click on “Tools” and then on “Exempt Organizations Select Check” (www. Amended tax return deadline irs. Amended tax return deadline gov/Charities-&-Non-Profits/Exempt-Organizations-Select-Check). Amended tax return deadline This online tool will enable you to search for qualified organizations. Amended tax return deadline You can also call the IRS to find out if an organization is qualified. Amended tax return deadline Call 1-877-829-5500. Amended tax return deadline People who are deaf, hard of hearing, or have a speech disability and who have access to TTY/TDD equipment can call 1-800-829-4059. Amended tax return deadline Deaf or hard of hearing individuals can also contact the IRS through relay services such as the Federal Relay Service at www. Amended tax return deadline gsa. Amended tax return deadline gov/fedrelay. Amended tax return deadline Types of Qualified Organizations Generally, only the following types of organizations can be qualified organizations. Amended tax return deadline A community chest, corporation, trust, fund, or foundation organized or created in or under the laws of the United States, any state, the District of Columbia, or any possession of the United States (including Puerto Rico). Amended tax return deadline It must, however, be organized and operated only for charitable, religious, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals. Amended tax return deadline Certain organizations that foster national or international amateur sports competition also qualify. Amended tax return deadline War veterans' organizations, including posts, auxiliaries, trusts, or foundations, organized in the United States or any of its possessions (including Puerto Rico). Amended tax return deadline Domestic fraternal societies, orders, and associations operating under the lodge system. Amended tax return deadline (Your contribution to this type of organization is deductible only if it is to be used solely for charitable, religious, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals. Amended tax return deadline ) Certain nonprofit cemetery companies or corporations. Amended tax return deadline (Your contribution to this type of organization is not deductible if it can be used for the care of a specific lot or mausoleum crypt. Amended tax return deadline ) The United States or any state, the District of Columbia, a U. Amended tax return deadline S. Amended tax return deadline possession (including Puerto Rico), a political subdivision of a state or U. Amended tax return deadline S. Amended tax return deadline possession, or an Indian tribal government or any of its subdivisions that perform substantial government functions. Amended tax return deadline (Your contribution to this type of organization is deductible only if it is to be used solely for public purposes. Amended tax return deadline ) Example 1. Amended tax return deadline You contribute cash to your city's police department to be used as a reward for information about a crime. Amended tax return deadline The city police department is a qualified organization, and your contribution is for a public purpose. Amended tax return deadline You can deduct your contribution. Amended tax return deadline Example 2. Amended tax return deadline You make a voluntary contribution to the social security trust fund, not earmarked for a specific account. Amended tax return deadline Because the trust fund is part of the U. Amended tax return deadline S. Amended tax return deadline Government, you contributed to a qualified organization. Amended tax return deadline You can deduct your contribution. Amended tax return deadline Examples. Amended tax return deadline   The following list gives some examples of qualified organizations. Amended tax return deadline Churches, a convention or association of churches, temples, synagogues, mosques, and other religious organizations. Amended tax return deadline Most nonprofit charitable organizations such as the American Red Cross and the United Way. Amended tax return deadline Most nonprofit educational organizations, including the Boy Scouts of America, Girl Scouts of America, colleges, and museums. Amended tax return deadline This also includes nonprofit daycare centers that provide childcare to the general public if substantially all the childcare is provided to enable parents and guardians to be gainfully employed. Amended tax return deadline However, if your contribution is a substitute for tuition or other enrollment fee, it is not deductible as a charitable contribution, as explained later under Contributions You Cannot Deduct . Amended tax return deadline Nonprofit hospitals and medical research organizations. Amended tax return deadline Utility company emergency energy programs, if the utility company is an agent for a charitable organization that assists individuals with emergency energy needs. Amended tax return deadline Nonprofit volunteer fire companies. Amended tax return deadline Nonprofit organizations that develop and maintain public parks and recreation facilities. Amended tax return deadline Civil defense organizations. Amended tax return deadline Canadian charities. Amended tax return deadline   You may be able to deduct contributions to certain Canadian charitable organizations covered under an income tax treaty with Canada. Amended tax return deadline To deduct your contribution to a Canadian charity, you generally must have income from sources in Canada. Amended tax return deadline See Publication 597, Information on the United States-Canada Income Tax Treaty, for information on how to figure your deduction. Amended tax return deadline Mexican charities. Amended tax return deadline   Under the U. Amended tax return deadline S. Amended tax return deadline -Mexico income tax treaty, a contribution to a Mexican charitable organization may be deductible, but only if and to the extent the contribution would have been treated as a charitable contribution to a public charity created or organized under U. Amended tax return deadline S. Amended tax return deadline law. Amended tax return deadline To deduct your contribution to a Mexican charity, you must have income from sources in Mexico. Amended tax return deadline The limits described in Limits on Deductions , later, apply and are figured using your income from Mexican sources. Amended tax return deadline Israeli charities. Amended tax return deadline   Under the U. Amended tax return deadline S. Amended tax return deadline -Israel income tax treaty, a contribution to an Israeli charitable organization is deductible if and to the extent the contribution would have been treated as a charitable contribution if the organization had been created or organized under U. Amended tax return deadline S. Amended tax return deadline law. Amended tax return deadline To deduct your contribution to an Israeli charity, you must have income from sources in Israel. Amended tax return deadline The limits described in Limits on Deductions , later, apply. Amended tax return deadline The deduction is also limited to 25% of your adjusted gross income from Israeli sources. Amended tax return deadline Contributions You Can Deduct Generally, you can deduct contributions of money or property you make to, or for the use of, a qualified organization. Amended tax return deadline A contribution is “for the use of” a qualified organization when it is held in a legally enforceable trust for the qualified organization or in a similar legal arrangement. Amended tax return deadline The contributions must be made to a qualified organization and not set aside for use by a specific person. Amended tax return deadline If you give property to a qualified organization, you generally can deduct the fair market value of the property at the time of the contribution. Amended tax return deadline See Contributions of Property , later. Amended tax return deadline Your deduction for charitable contributions generally cannot be more than 50% of your adjusted gross income (AGI), but in some cases 20% and 30% limits may apply. Amended tax return deadline In addition, the total of your charitable contributions deduction and certain other itemized deductions may be limited. Amended tax return deadline See Limits on Deductions , later. Amended tax return deadline Table 1 in this publication gives examples of contributions you can and cannot deduct. Amended tax return deadline Contributions From Which You Benefit If you receive a benefit as a result of making a contribution to a qualified organization, you can deduct only the amount of your contribution that is more than the value of the benefit you receive. Amended tax return deadline Also see Contributions From Which You Benefit under Contributions You Cannot Deduct, later. Amended tax return deadline If you pay more than fair market value to a qualified organization for goods or services, the excess may be a charitable contribution. Amended tax return deadline For the excess amount to qualify, you must pay it with the intent to make a charitable contribution. Amended tax return deadline Example 1. Amended tax return deadline You pay $65 for a ticket to a dinner-dance at a church. Amended tax return deadline Your entire $65 payment goes to the church. Amended tax return deadline The ticket to the dinner-dance has a fair market value of $25. Amended tax return deadline When you buy your ticket, you know its value is less than your payment. Amended tax return deadline To figure the amount of your charitable contribution, subtract the value of the benefit you receive ($25) from your total payment ($65). Amended tax return deadline You can deduct $40 as a charitable contribution to the church. Amended tax return deadline Example 2. Amended tax return deadline At a fundraising auction conducted by a charity, you pay $600 for a week's stay at a beach house. Amended tax return deadline The amount you pay is no more than the fair rental value. Amended tax return deadline You have not made a deductible charitable contribution. Amended tax return deadline Athletic events. Amended tax return deadline   If you make a payment to, or for the benefit of, a college or university and, as a result, you receive the right to buy tickets to an athletic event in the athletic stadium of the college or university, you can deduct 80% of the payment as a charitable contribution. Amended tax return deadline   If any part of your payment is for tickets (rather than the right to buy tickets), that part is not deductible. Amended tax return deadline Subtract the price of the tickets from your payment. Amended tax return deadline You can deduct 80% of the remaining amount as a charitable contribution. Amended tax return deadline Example 1. Amended tax return deadline You pay $300 a year for membership in a university's athletic scholarship program. Amended tax return deadline The only benefit of membership is that you have the right to buy one season ticket for a seat in a designated area of the stadium at the university's home football games. Amended tax return deadline You can deduct $240 (80% of $300) as a charitable contribution. Amended tax return deadline Example 2. Amended tax return deadline The facts are the same as in Example 1 except your $300 payment includes the purchase of one season ticket for the stated ticket price of $120. Amended tax return deadline You must subtract the usual price of a ticket ($120) from your $300 payment. Amended tax return deadline The result is $180. Amended tax return deadline Your deductible charitable contribution is $144 (80% of $180). Amended tax return deadline Charity benefit events. Amended tax return deadline   If you pay a qualified organization more than fair market value for the right to attend a charity ball, banquet, show, sporting event, or other benefit event, you can deduct only the amount that is more than the value of the privileges or other benefits you receive. Amended tax return deadline   If there is an established charge for the event, that charge is the value of your benefit. Amended tax return deadline If there is no established charge, the reasonable value of the right to attend the event is the value of your benefit. Amended tax return deadline Whether you use the tickets or other privileges has no effect on the amount you can deduct. Amended tax return deadline However, if you return the ticket to the qualified organization for resale, you can deduct the entire amount you paid for the ticket. Amended tax return deadline    Even if the ticket or other evidence of payment indicates that the payment is a “contribution,” this does not mean you can deduct the entire amount. Amended tax return deadline If the ticket shows the price of admission and the amount of the contribution, you can deduct the contribution amount. Amended tax return deadline Example. Amended tax return deadline You pay $40 to see a special showing of a movie for the benefit of a qualified organization. Amended tax return deadline Printed on the ticket is “Contribution–$40. Amended tax return deadline ” If the regular price for the movie is $8, your contribution is $32 ($40 payment − $8 regular price). Amended tax return deadline Membership fees or dues. Amended tax return deadline   You may be able to deduct membership fees or dues you pay to a qualified organization. Amended tax return deadline However, you can deduct only the amount that is more than the value of the benefits you receive. Amended tax return deadline   You cannot deduct dues, fees, or assessments paid to country clubs and other social organizations. Amended tax return deadline They are not qualified organizations. Amended tax return deadline Certain membership benefits can be disregarded. Amended tax return deadline   Both you and the organization can disregard the following membership benefits if you get them in return for an annual payment of $75 or less. Amended tax return deadline Any rights or privileges, other than those discussed under Athletic events , earlier, that you can use frequently while you are a member, such as: Free or discounted admission to the organization's facilities or events, Free or discounted parking, Preferred access to goods or services, and Discounts on the purchase of goods and services. Amended tax return deadline Admission, while you are a member, to events open only to members of the organization if the organization reasonably projects that the cost per person (excluding any allocated overhead) is not more than $10. Amended tax return deadline 20. Amended tax return deadline Token items. Amended tax return deadline   You do not have to reduce your contribution by the value of any benefit you receive if both of the following are true. Amended tax return deadline You receive only a small item or other benefit of token value. Amended tax return deadline The qualified organization correctly determines that the value of the item or benefit you received is not substantial and informs you that you can deduct your payment in full. Amended tax return deadline The organization determines whether the value of an item or benefit is substantial by using Revenue Procedures 90-12 and 92-49 and the inflation adjustment in Revenue Procedure 2012–41. Amended tax return deadline Written statement. Amended tax return deadline   A qualified organization must give you a written statement if you make a payment of more than $75 that is partly a contribution and partly for goods or services. Amended tax return deadline The statement must say you can deduct only the amount of your payment that is more than the value of the goods or services you received. Amended tax return deadline It must also give you a good faith estimate of the value of those goods or services. Amended tax return deadline   The organization can give you the statement either when it solicits or when it receives the payment from you. Amended tax return deadline Exception. Amended tax return deadline   An organization will not have to give you this statement if one of the following is true. Amended tax return deadline The organization is: A governmental organization described in (5) under Types of Qualified Organizations , earlier, or An organization formed only for religious purposes, and the only benefit you receive is an intangible religious benefit (such as admission to a religious ceremony) that generally is not sold in commercial transactions outside the donative context. Amended tax return deadline You receive only items whose value is not substantial as described under Token items , earlier. Amended tax return deadline You receive only membership benefits that can be disregarded, as described under Membership fees or dues , earlier. Amended tax return deadline Expenses Paid for Student Living With You You may be able to deduct some expenses of having a student live with you. Amended tax return deadline 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 (defined later) as part of a program of the organization to provide educational opportunities for the student, Is not your relative (defined later) or dependent (also defined later), and Is a full-time student in the twelfth or any lower grade at a school in the United States. Amended tax return deadline You can deduct up to $50 a month for each full calendar month the student lives with you. Amended tax return deadline Any month when conditions (1) through (3) above are met for 15 or more days counts as a full month. Amended tax return deadline Qualified organization. Amended tax return deadline   For these purposes, a qualified organization can be any of the organizations described earlier under Types of Qualified Organizations , except those in (4) and (5). Amended tax return deadline For example, if you are providing a home for a student as part of a state or local government program, you cannot deduct your expenses as charitable contributions. Amended tax return deadline But see Foster parents under Out-of-Pocket Expenses in Giving Services, later, if you provide the home as a foster parent. Amended tax return deadline Relative. Amended tax return deadline   The term “relative” means any of the following persons. Amended tax return deadline Your child, stepchild, foster child, or a descendant of any of them (for example, your grandchild). Amended tax return deadline A legally adopted child is considered your child. Amended tax return deadline Your brother, sister, half brother, half sister, stepbrother, or stepsister. Amended tax return deadline Your father, mother, grandparent, or other direct ancestor. Amended tax return deadline Your stepfather or stepmother. Amended tax return deadline A son or daughter of your brother or sister. Amended tax return deadline A brother or sister of your father or mother. Amended tax return deadline Your son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law. Amended tax return deadline Dependent. Amended tax return deadline   For this purpose, the term “dependent” means: A person you can claim as a dependent, or A person you could have claimed as a dependent except that: He or she received gross income of $3,900 or more, He or she filed a joint return, or You, or your spouse if filing jointly, could be claimed as a dependent on someone else's 2013 return. Amended tax return deadline    Foreign students brought to this country under a qualified international education exchange program and placed in American homes for a temporary period generally are not U. Amended tax return deadline S. Amended tax return deadline residents and cannot be claimed as dependents. Amended tax return deadline Qualifying expenses. Amended tax return deadline   You may be able to deduct the cost of books, tuition, food, clothing, transportation, medical and dental care, entertainment, and other amounts you actually spend for the well-being of the student. Amended tax return deadline Expenses that do not qualify. Amended tax return deadline   You cannot deduct depreciation on your home, the fair market value of lodging, and similar items not considered amounts actually spent by you. Amended tax return deadline Nor can you deduct general household expenses, such as taxes, insurance, and repairs. Amended tax return deadline Reimbursed expenses. Amended tax return deadline   In most cases, you cannot claim a charitable contribution deduction if you are compensated or reimbursed for any part of the costs of having a student live with you. Amended tax return deadline However, you may be able to claim a charitable contribution deduction for the unreimbursed portion of your expenses if you are reimbursed only for an extraordinary or one-time item, such as a hospital bill or vacation trip, you paid in advance at the request of the student's parents or the sponsoring organization. Amended tax return deadline Mutual exchange program. Amended tax return deadline   You cannot deduct the costs of a foreign student living in your home under a mutual exchange program through which your child will live with a family in a foreign country. Amended tax return deadline Reporting expenses. Amended tax return deadline   For a list of what you must file with your return if you deduct expenses for a student living with you, see Reporting expenses for student living with you under How To Report, later. Amended tax return deadline Out-of-Pocket Expenses in Giving Services Table 2. Amended tax return deadline Volunteers' Questions and Answers If you volunteer for a qualified organization, the following questions and answers may apply to you. Amended tax return deadline All of the rules explained in this publication also apply. Amended tax return deadline See, in particular, Out-of-Pocket Expenses in Giving Services . Amended tax return deadline Question Answer I volunteer 6 hours a week in the office of a qualified organization. Amended tax return deadline The receptionist is paid $10 an hour for the same work. Amended tax return deadline Can I deduct $60 a week for my time? No, you cannot deduct the value of your time or services. Amended tax return deadline  The office is 30 miles from my home. Amended tax return deadline Can I deduct any of my car expenses for these trips? Yes, you can deduct the costs of gas and oil that are directly related to getting to and from the place where you volunteer. Amended tax return deadline If you do not want to figure your actual costs, you can deduct 14 cents for each mile. Amended tax return deadline I volunteer as a Red Cross nurse's aide at a hospital. Amended tax return deadline Can I deduct the cost of the uniforms I must wear? Yes, you can deduct the cost of buying and cleaning your uniforms if the hospital is a qualified organization, the uniforms are not suitable for everyday use, and you must wear them when volunteering. Amended tax return deadline I pay a babysitter to watch my children while I volunteer for a qualified organization. Amended tax return deadline Can I deduct these costs? No, you cannot deduct payments for childcare expenses as a charitable contribution, even if you would be unable to volunteer without childcare. Amended tax return deadline (If you have childcare expenses so you can work for pay, see Publication 503, Child and Dependent Care Expenses. Amended tax return deadline ) Although you cannot deduct the value of your services given to a qualified organization, you may be able to deduct some amounts you pay in giving services to a qualified organization. Amended tax return deadline The amounts must be: Unreimbursed, Directly connected with the services, Expenses you had only because of the services you gave, and Not personal, living, or family expenses. Amended tax return deadline Table 2 contains questions and answers that apply to some individuals who volunteer their services. Amended tax return deadline Underprivileged youths selected by charity. Amended tax return deadline   You can deduct reasonable unreimbursed out-of-pocket expenses you pay to allow underprivileged youths to attend athletic events, movies, or dinners. Amended tax return deadline The youths must be selected by a charitable organization whose goal is to reduce juvenile delinquency. Amended tax return deadline Your own similar expenses in accompanying the youths are not deductible. Amended tax return deadline Conventions. Amended tax return deadline   If a qualified organization selects you to attend a convention as its representative, you can deduct your unreimbursed expenses for travel, including reasonable amounts for meals and lodging, while away from home overnight for the convention. Amended tax return deadline However, see Travel , later. Amended tax return deadline   You cannot deduct personal expenses for sightseeing, fishing parties, theater tickets, or nightclubs. Amended tax return deadline You also cannot deduct travel, meals and lodging, and other expenses for your spouse or children. Amended tax return deadline   You cannot deduct your travel expenses in attending a church convention if you go only as a member of your church rather than as a chosen representative. Amended tax return deadline You can, however, deduct unreimbursed expenses that are directly connected with giving services for your church during the convention. Amended tax return deadline Uniforms. Amended tax return deadline   You can deduct the cost and upkeep of uniforms that are not suitable for everyday use and that you must wear while performing donated services for a charitable organization. Amended tax return deadline Foster parents. Amended tax return deadline   You may be able to deduct as a charitable contribution some of the costs of being a foster parent (foster care provider) if you have no profit motive in providing the foster care and are not, in fact, making a profit. Amended tax return deadline A qualified organization must select the individuals you take into your home for foster care. Amended tax return deadline   You can deduct expenses that meet both of the following requirements. Amended tax return deadline They are unreimbursed out-of-pocket expenses to feed, clothe, and care for the foster child. Amended tax return deadline They are incurred primarily to benefit the qualified organization. Amended tax return deadline   Unreimbursed expenses that you cannot deduct as charitable contributions may be considered support provided by you in determining whether you can claim the foster child as a dependent. Amended tax return deadline For details, see Publication 501, Exemptions, Standard Deduction, and Filing Information. Amended tax return deadline Example. Amended tax return deadline You cared for a foster child because you wanted to adopt her, not to benefit the agency that placed her in your home. Amended tax return deadline Your unreimbursed expenses are not deductible as charitable contributions. Amended tax return deadline Church deacon. Amended tax return deadline   You can deduct as a charitable contribution any unreimbursed expenses you have while in a permanent diaconate program established by your church. Amended tax return deadline These expenses include the cost of vestments, books, and transportation required in order to serve in the program as either a deacon candidate or an ordained deacon. Amended tax return deadline Car expenses. Amended tax return deadline   You can deduct as a charitable contribution any unreimbursed out-of-pocket expenses, such as the cost of gas and oil, directly related to the use of your car in giving services to a charitable organization. Amended tax return deadline You cannot deduct general repair and maintenance expenses, depreciation, registration fees, or the costs of tires or insurance. Amended tax return deadline   If you do not want to deduct your actual expenses, you can use a standard mileage rate of 14 cents a mile to figure your contribution. Amended tax return deadline   You can deduct parking fees and tolls whether you use your actual expenses or the standard mileage rate. Amended tax return deadline   You must keep reliable written records of your car expenses. Amended tax return deadline For more information, see Car expenses under Records To Keep, later. Amended tax return deadline Travel. Amended tax return deadline   Generally, you can claim a charitable contribution deduction for travel expenses necessarily incurred while you are away from home performing services for a charitable organization only if there is no significant element of personal pleasure, recreation, or vacation in the travel. Amended tax return deadline This applies whether you pay the expenses directly or indirectly. Amended tax return deadline You are paying the expenses indirectly if you make a payment to the charitable organization and the organization pays for your travel expenses. Amended tax return deadline   The deduction for travel expenses will not be denied simply because you enjoy providing services to the charitable organization. Amended tax return deadline Even if you enjoy the trip, you can take a charitable contribution deduction for your travel expenses if you are on duty in a genuine and substantial sense throughout the trip. Amended tax return deadline However, if you have only nominal duties, or if for significant parts of the trip you do not have any duties, you cannot deduct your travel expenses. Amended tax return deadline Example 1. Amended tax return deadline You are a troop leader for a tax-exempt youth group and you take the group on a camping trip. Amended tax return deadline You are responsible for overseeing the setup of the camp and for providing adult supervision for other activities during the entire trip. Amended tax return deadline You participate in the activities of the group and enjoy your time with them. Amended tax return deadline You oversee the breaking of camp and you transport the group home. Amended tax return deadline You can deduct your travel expenses. Amended tax return deadline Example 2. Amended tax return deadline You sail from one island to another and spend 8 hours a day counting whales and other forms of marine life. Amended tax return deadline The project is sponsored by a charitable organization. Amended tax return deadline In most circumstances, you cannot deduct your expenses. Amended tax return deadline Example 3. Amended tax return deadline You work for several hours each morning on an archeological dig sponsored by a charitable organization. Amended tax return deadline The rest of the day is free for recreation and sightseeing. Amended tax return deadline You cannot take a charitable contribution deduction even though you work very hard during those few hours. Amended tax return deadline Example 4. Amended tax return deadline You spend the entire day attending a charitable organization's regional meeting as a chosen representative. Amended tax return deadline In the evening you go to the theater. Amended tax return deadline You can claim your travel expenses as charitable contributions, but you cannot claim the cost of your evening at the theater. Amended tax return deadline Daily allowance (per diem). Amended tax return deadline   If you provide services for a charitable organization and receive a daily allowance to cover reasonable travel expenses, including meals and lodging while away from home overnight, you must include in income any part of the allowance that is more than your deductible travel expenses. Amended tax return deadline You may be able to deduct any necessary travel expenses that are more than the allowance. Amended tax return deadline Deductible travel expenses. Amended tax return deadline   These include: Air, rail, and bus transportation, Out-of-pocket expenses for your car, Taxi fares or other costs of transportation between the airport or station and your hotel, Lodging costs, and The cost of meals. Amended tax return deadline Because these travel expenses are not business-related, they are not subject to the same limits as business related expenses. Amended tax return deadline For information on business travel expenses, see Travel in Publication 463, Travel, Entertainment, Gift, and Car Expenses. Amended tax return deadline Expenses of Whaling Captains You may be able to deduct as a charitable contribution any reasonable and necessary whaling expenses you pay during the year to carry out sanctioned whaling activities. Amended tax return deadline The deduction is limited to $10,000 a year. Amended tax return deadline To claim the deduction, you must be recognized by the Alaska Eskimo Whaling Commission as a whaling captain charged with the responsibility of maintaining and carrying out sanctioned whaling activities. Amended tax return deadline Sanctioned whaling activities are subsistence bowhead whale hunting activities conducted under the management plan of the Alaska Eskimo Whaling Commission. Amended tax return deadline Whaling expenses include expenses for: Acquiring and maintaining whaling boats, weapons, and gear used in sanctioned whaling activities, Supplying food for the crew and other provisions for carrying out these activities, and Storing and distributing the catch from these activities. Amended tax return deadline You must keep records showing the time, place, date, amount, and nature of the expenses. Amended tax return deadline For details, see Revenue Procedure 2006-50, which is on page 944 of Internal Revenue Bulletin 2006-47 at www. Amended tax return deadline irs. Amended tax return deadline gov/pub/irs-irbs/irb06-47. Amended tax return deadline pdf. Amended tax return deadline Contributions You Cannot Deduct There are some contributions you cannot deduct and others you can deduct only in part. Amended tax return deadline You cannot deduct as a charitable contribution: A contribution to a specific individual, A contribution to a nonqualified organization, The part of a contribution from which you receive or expect to receive a benefit, The value of your time or services, Your personal expenses, A qualified charitable distribution from an individual retirement arrangement (IRA), Appraisal fees, Certain contributions to donor-advised funds, or Certain contributions of partial interests in property. Amended tax return deadline Detailed discussions of these items follow. Amended tax return deadline Contributions to Individuals You cannot deduct contributions to specific individuals, including the following. Amended tax return deadline Contributions to fraternal societies made for the purpose of paying medical or burial expenses of members. Amended tax return deadline Contributions to individuals who are needy or worthy. Amended tax return deadline You cannot deduct these contributions even if you make them to a qualified organization for the benefit of a specific person. Amended tax return deadline But you can deduct a contribution to a qualified organization that helps needy or worthy individuals if you do not indicate that your contribution is for a specific person. Amended tax return deadline Example. Amended tax return deadline You can deduct contributions to a qualified organization for flood relief, hurricane relief, or other disaster relief. Amended tax return deadline However, you cannot deduct contributions earmarked for relief of a particular individual or family. Amended tax return deadline Payments to a member of the clergy that can be spent as he or she wishes, such as for personal expenses. Amended tax return deadline Expenses you paid for another person who provided services to a qualified organization. Amended tax return deadline Example. Amended tax return deadline Your son does missionary work. Amended tax return deadline You pay his expenses. Amended tax return deadline You cannot claim a deduction for your son's unreimbursed expenses related to his contribution of services. Amended tax return deadline Payments to a hospital that are for a specific patient's care or for services for a specific patient. Amended tax return deadline You cannot deduct these payments even if the hospital is operated by a city, state, or other qualified organization. Amended tax return deadline Contributions to Nonqualified Organizations You cannot deduct contributions to organizations that are not qualified to receive tax-deductible contributions, including the following. Amended tax return deadline Certain state bar associations if: The bar is not a political subdivision of a state, The bar has private, as well as public, purposes, such as promoting the professional interests of members, and Your contribution is unrestricted and can be used for private purposes. Amended tax return deadline Chambers of commerce and other business leagues or organizations. Amended tax return deadline Civic leagues and associations. Amended tax return deadline Communist organizations. Amended tax return deadline Country clubs and other social clubs. Amended tax return deadline Foreign organizations other than certain Canadian, Israeli, or Mexican charitable organizations. Amended tax return deadline (See Canadian charities , Mexican charities , and Israeli charities under Organizations That Qualify To Receive Deductible Contributions, earlier. Amended tax return deadline ) Also, you cannot deduct a contribution you made to any qualifying organization if the contribution is earmarked to go to a foreign organization. Amended tax return deadline However, certain contributions to a qualified organization for use in a program conducted by a foreign charity may be deductible as long as they are not earmarked to go to the foreign charity. Amended tax return deadline For the contribution to be deductible, the qualified organization must approve the program as furthering its own exempt purposes and must keep control over the use of the contributed funds. Amended tax return deadline The contribution is also deductible if the foreign charity is only an administrative arm of the qualified organization. Amended tax return deadline Homeowners' associations. Amended tax return deadline Labor unions. Amended tax return deadline But you may be able to deduct union dues as a miscellaneous itemized deduction, subject to the 2%-of-adjusted-gross-income limit, on Schedule A (Form 1040). Amended tax return deadline See Publication 529, Miscellaneous Deductions. Amended tax return deadline Political organizations and candidates. Amended tax return deadline Contributions From Which You Benefit If you receive or expect to receive a financial or economic benefit as a result of making a contribution to a qualified organization, you cannot deduct the part of the contribution that represents the value of the benefit you receive. Amended tax return deadline See Contributions From Which You Benefit under Contributions You Can Deduct, earlier. Amended tax return deadline These contributions include the following. Amended tax return deadline Contributions for lobbying. Amended tax return deadline This includes amounts you earmark for use in, or in connection with, influencing specific legislation. Amended tax return deadline Contributions to a retirement home for room, board, maintenance, or admittance. Amended tax return deadline Also, if the amount of your contribution depends on the type or size of apartment you will occupy, it is not a charitable contribution. Amended tax return deadline Costs of raffles, bingo, lottery, etc. Amended tax return deadline You cannot deduct as a charitable contribution amounts you pay to buy raffle or lottery tickets or to play bingo or other games of chance. Amended tax return deadline For information on how to report gambling winnings and losses, see Deductions Not Subject to the 2% Limit in Publication 529. Amended tax return deadline Dues to fraternal orders and similar groups. Amended tax return deadline However, see Membership fees or dues under Contributions From Which You Benefit, earlier. Amended tax return deadline Tuition, or amounts you pay instead of tuition. Amended tax return deadline You cannot deduct as a charitable contribution amounts you pay as tuition even if you pay them for children to attend parochial schools or qualifying nonprofit daycare centers. Amended tax return deadline You also cannot deduct any fixed amount you must pay in addition to, or instead of, tuition to enroll in a private school, even if it is designated as a “donation. Amended tax return deadline ” Contributions connected with split-dollar insurance arrangements. Amended tax return deadline You cannot deduct any part of a contribution to a charitable organization if, in connection with the contribution, the organization directly or indirectly pays, has paid, or is expected to pay any premium on any life insurance, annuity, or endowment contract for which you, any member of your family, or any other person chosen by you (other than a qualified charitable organization) is a beneficiary. Amended tax return deadline Example. Amended tax return deadline You donate money to a charitable organization. Amended tax return deadline The charity uses the money to purchase a cash value life insurance policy. Amended tax return deadline The beneficiaries under the insurance policy include members of your family. Amended tax return deadline Even though the charity may eventually get some benefit out of the insurance policy, you cannot deduct any part of the donation. Amended tax return deadline Qualified Charitable Distributions A qualified charitable distribution (QCD) is a distribution made directly by the trustee of your individual retirement arrangement (IRA), other than a SEP or SIMPLE IRA, to certain qualified organizations. Amended tax return deadline You must have been at least age 70½ when the distribution was made. Amended tax return deadline Your total QCDs for the year cannot be more than $100,000. Amended tax return deadline If all the requirements are met, a QCD is nontaxable, but you cannot claim a charitable contribution deduction for a QCD. Amended tax return deadline See Publication 590, Individual Retirement Arrangements (IRAs), for more information about QCDs. Amended tax return deadline Value of Time or Services You cannot deduct the value of your time or services, including: Blood donations to the American Red Cross or to blood banks, and The value of income lost while you work as an unpaid volunteer for a qualified organization. Amended tax return deadline Personal Expenses You cannot deduct personal, living, or family expenses, such as the following items. Amended tax return deadline The cost of meals you eat while you perform services for a qualified organization, unless it is necessary for you to be away from home overnight while performing the services. Amended tax return deadline Adoption expenses, including fees paid to an adoption agency and the costs of keeping a child in your home before adoption is final. Amended tax return deadline However, you may be able to claim a tax credit for these expenses. Amended tax return deadline Also, you may be able to exclude from your gross income amounts paid or reimbursed by your employer for your adoption expenses. Amended tax return deadline See Form 8839, Qualified Adoption Expenses, and its instructions, for more information. Amended tax return deadline You also may be able to claim an exemption for the child. Amended tax return deadline See Exemptions for Dependents in Publication 501 for more information. Amended tax return deadline Appraisal Fees You cannot deduct as a charitable contribution any fees you pay to find the fair market value of donated property. Amended tax return deadline But you can claim them, subject to the 2%-of-adjusted-gross-income limit, as a miscellaneous itemized deduction on Schedule A (Form 1040). Amended tax return deadline See Deductions Subject to the 2% Limit in Publication 529 for more information. Amended tax return deadline Contributions to Donor-Advised Funds You cannot deduct a contribution to a donor-advised fund if: The qualified organization that sponsors the fund is a war veterans' organization, a fraternal society, or a nonprofit cemetery company, or You do not have an acknowledgment from that sponsoring organization that it has exclusive legal control over the assets contributed. Amended tax return deadline There are also other circumstances in which you cannot deduct your contribution to a donor-advised fund. Amended tax return deadline Generally, a donor-advised fund is a fund or account in which a donor can, because of being a donor, advise the fund how to distribute or invest amounts held in the fund. Amended tax return deadline For details, see Internal Revenue Code section 170(f)(18). Amended tax return deadline Partial Interest in Property Generally, you cannot deduct a contribution of less than your entire interest in property. Amended tax return deadline For details, see Partial Interest in Property under Contributions of Property, later. Amended tax return deadline Contributions of Property If you contribute property to a qualified organization, the amount of your charitable contribution is generally the fair market value of the property at the time of the contribution. Amended tax return deadline However, if the property has increased in value, you may have to make some adjustments to the amount of your deduction. Amended tax return deadline See Giving Property That Has Increased in Value , later. Amended tax return deadline For information about the records you must keep and the information you must furnish with your return if you donate property, see Records To Keep and How To Report , later. Amended tax return deadline Contributions Subject to Special Rules Special rules apply if you contribute: Clothing or household items, A car, boat, or airplane, Taxidermy property, Property subject to a debt, A partial interest in property, A fractional interest in tangible personal property, A qualified conservation contribution, A future interest in tangible personal property, Inventory from your business, or A patent or other intellectual property. Amended tax return deadline These special rules are described next. Amended tax return deadline Clothing and Household Items You cannot take a deduction for clothing or household items you donate unless the clothing or household items are in good used condition or better. Amended tax return deadline Exception. Amended tax return deadline   You can take a deduction for a contribution of an item of clothing or a household item that is not in good used condition or better if you deduct more than $500 for it and include a qualified appraisal of it with your return. Amended tax return deadline Household items. Amended tax return deadline   Household items include: Furniture and furnishings, Electronics, Appliances, Linens, and Other similar items. Amended tax return deadline   Household items do not include: Food, Paintings, antiques, and other objects of art, Jewelry and gems, and Collections. Amended tax return deadline Fair market value. Amended tax return deadline   To determine the fair market value of these items, use the rules under Determining Fair Market Value , later. Amended tax return deadline Cars, Boats, and Airplanes The following rules apply to any donation of a qualified vehicle. Amended tax return deadline A qualified vehicle is: A car or any motor vehicle manufactured mainly for use on public streets, roads, and highways, A boat, or An airplane. Amended tax return deadline Deduction more than $500. Amended tax return deadline   If you donate a qualified vehicle with a claimed fair market value of more than $500, you can deduct the smaller of: The gross proceeds from the sale of the vehicle by the organization, or The vehicle's fair market value on the date of the contribution. Amended tax return deadline If the vehicle's fair market value was more than your cost or other basis, you may have to reduce the fair market value to figure the deductible amount, as described under Giving Property That Has Increased in Value , later. Amended tax return deadline Form 1098-C. Amended tax return deadline   You must attach to your return Copy B of the Form 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes, (or other statement containing the same information as Form 1098-C) you received from the organization. Amended tax return deadline The Form 1098-C (or other statement) will show the gross proceeds from the sale of the vehicle. Amended tax return deadline   If you e-file your return, you must: Attach Copy B of Form 1098-C to Form 8453, U. Amended tax return deadline S. Amended tax return deadline Individual Income Tax Transmittal for an IRS e-file Return, and mail the forms to the IRS, or Include Copy B of Form 1098-C as a pdf attachment if your software program allows it. Amended tax return deadline   If you do not attach Form 1098-C (or other statement), you cannot deduct your contribution. Amended tax return deadline    You must get Form 1098-C (or other statement) within 30 days of the sale of the vehicle. Amended tax return deadline But if exception 1 or 2 (described later) applies, you must get Form 1098-C (or other statement) within 30 days of your donation. Amended tax return deadline Filing deadline approaching and still no Form 1098-C. Amended tax return deadline   If the filing deadline is approaching and you still do not have a Form 1098-C, you have two choices. Amended tax return deadline Request an automatic 6-month extension of time to file your return. Amended tax return deadline You can get this extension by filing Form 4868, Application for Automatic Extension of Time To File U. Amended tax return deadline S. Amended tax return deadline Individual Income Tax Return. Amended tax return deadline For more information, see the instructions for Form 4868. Amended tax return deadline File the return on time without claiming the deduction for the qualified vehicle. Amended tax return deadline After receiving the Form 1098-C, file an amended return, Form 1040X, Amended U. Amended tax return deadline S. Amended tax return deadline Individual Income Tax Return, claiming the deduction. Amended tax return deadline Attach Copy B of Form 1098-C (or other statement) to the amended return. Amended tax return deadline Exceptions. Amended tax return deadline   There are two exceptions to the rules just described for deductions of more than $500. Amended tax return deadline Exception 1—vehicle used or improved by organization. Amended tax return deadline   If the qualified organization makes a significant intervening use of or material improvement to the vehicle before transferring it, you generally can deduct the vehicle's fair market value at the time of the contribution. Amended tax return deadline But if the vehicle's fair market value was more than your cost or other basis, you may have to reduce the fair market value to get the deductible amount, as described under Giving Property That Has Increased in Value , later. Amended tax return deadline The Form 1098-C (or other statement) will show whether this exception applies. Amended tax return deadline    Exception 2—vehicle given or sold to needy individual. Amended tax return deadline   If the qualified organization will give the vehicle, or sell it for a price well below fair market value, to a needy individual to further the organization's charitable purpose, you generally can deduct the vehicle's fair market value at the time of the contribution. Amended tax return deadline But if the vehicle's fair market value was more than your cost or other basis, you may have to reduce the fair market value to get the deductible amount, as described under Giving Property That Has Increased in Value , later. Amended tax return deadline The Form 1098-C (or other statement) will show whether this exception applies. Amended tax return deadline   This exception does not apply if the organization sells the vehicle at auction. Amended tax return deadline In that case, you cannot deduct the vehicle's fair market value. Amended tax return deadline Example. Amended tax return deadline Anita donates a used car to a qualified organization. Amended tax return deadline She bought it 3 years ago for $9,000. Amended tax return deadline A used car guide shows the fair market value for this type of car is $6,000. Amended tax return deadline However, Anita gets a Form 1098-C from the organization showing the car was sold for $2,900. Amended tax return deadline Neither exception 1 nor exception 2 applies. Amended tax return deadline If Anita itemizes her deductions, she can deduct $2,900 for her donation. Amended tax return deadline She must attach Form 1098-C and Form 8283 to her return. Amended tax return deadline Deduction $500 or less. Amended tax return deadline   If the qualified organization sells the vehicle for $500 or less and exceptions 1 and 2 do not apply, you can deduct the smaller of: $500, or The vehicle's fair market value on the date of the contribution. Amended tax return deadline But if the vehicle's fair market value was more than your cost or other basis, you may have to reduce the fair market value to get the deductible amount, as described under Giving Property That Has Increased in Value , later. Amended tax return deadline   If the vehicle's fair market value is at least $250 but not more than $500, you must have a written statement from the qualified organization acknowledging your donation. Amended tax return deadline The statement must contain the information and meet the tests for an acknowledgment described under Contributions of $250 or More under Records To Keep, later. Amended tax return deadline Fair market value. Amended tax return deadline   To determine a vehicle's fair market value, use the rules described under Determining Fair Market Value , later. Amended tax return deadline Donations of inventory. Amended tax return deadline   The vehicle donation rules just described do not apply to donations of inventory. Amended tax return deadline For example, these rules do not apply if you are a car dealer who donates a car you had been holding for sale to customers. Amended tax return deadline See Inventory , later. Amended tax return deadline Taxidermy Property If you donate taxidermy property to a qualified organization, your deduction is limited to your basis in the property or its fair market value, whichever is less. Amended tax return deadline This applies if you prepared, stuffed, or mounted the property or paid or incurred the cost of preparing, stuffing, or mounting the property. Amended tax return deadline Your basis for this purpose includes only the cost of preparing, stuffing, and mounting the property. Amended tax return deadline Your basis does not include transportation or travel costs. Amended tax return deadline It also does not include the direct or indirect costs for hunting or killing an animal, such as equipment costs. Amended tax return deadline In addition, it does not include the value of your time. Amended tax return deadline Taxidermy property means any work of art that: Is the reproduction or preservation of an animal, in whole or in part, Is prepared, stuffed, or mounted to recreate one or more characteristics of the animal, and Contains a part of the body of the dead animal. Amended tax return deadline Property Subject to a Debt If you contribute property subject to a debt (such as a mortgage), you must reduce the fair market value of the property by: Any allowable deduction for interest you paid (or will pay) that is attributable to any period after the contribution, and If the property is a bond, the lesser of: Any allowable deduction for interest you paid (or will pay) to buy or carry the bond that is attributable to any period before the contribution, or The interest, including bond discount, receivable on the bond that is attributable to any period before the contribution, and that is not includible in your income due to your accounting method. Amended tax return deadline This prevents you from deducting the same amount as both investment interest and a charitable contribution. Amended tax return deadline If the recipient (or another person) assumes the debt, you must also reduce the fair market value of the property by the amount of the outstanding debt assumed. Amended tax return deadline The amount of the debt is also treated as an amount realized on the sale or exchange of property for purposes of figuring your taxable gain (if any). Amended tax return deadline For more information, see Bargain Sales under Giving Property That Has Increased in Value, later. Amended tax return deadline Partial Interest in Property Generally, you cannot deduct a charitable contribution of less than your entire interest in property. Amended tax return deadline Right to use property. Amended tax return deadline   A contribution of the right to use property is a contribution of less than your entire interest in that property and is not deductible. Amended tax return deadline Example 1. Amended tax return deadline You own a 10-story office building and donate rent-free use of the top floor to a charitable organization. Amended tax return deadline Because you still own the building, you have contributed a partial interest in the property and cannot take a deduction for the contribution. Amended tax return deadline Example 2. Amended tax return deadline Mandy White owns a vacation home at the beach that she sometimes rents to others. Amended tax return deadline For a fund-raising auction at her church, she donated the right to use the vacation home for 1 week. Amended tax return deadline At the auction, the church received and accepted a bid from Lauren Green equal to the fair rental value of the home for 1 week. Amended tax return deadline Mandy cannot claim a deduction because of the partial interest rule. Amended tax return deadline Lauren cannot claim a deduction either, because she received a benefit equal to the amount of her payment. Amended tax return deadline See Contributions From Which You Benefit , earlier. Amended tax return deadline Exceptions. Amended tax return deadline   You can deduct a charitable contribution of a partial interest in property only if that interest represents one of the following items. Amended tax return deadline A remainder interest in your personal home or farm. Amended tax return deadline A remainder interest is one that passes to a beneficiary after the end of an earlier interest in the property. Amended tax return deadline Example. Amended tax return deadline You keep the right to live in your home during your lifetime and give your church a remainder interest that begins upon your death. Amended tax return deadline You can deduct the value of the remainder interest. Amended tax return deadline An undivided part of your entire interest. Amended tax return deadline This must consist of a part of every substantial interest or right you own in the property and must last as long as your interest in the property lasts. Amended tax return deadline But see Fractional Interest in Tangible Personal Property , later. Amended tax return deadline Example. Amended tax return deadline You contribute voting stock to a qualified organization but keep the right to vote the stock. Amended tax return deadline The right to vote is a substantial right in the stock. Amended tax return deadline You have not contributed an undivided part of your entire interest and cannot deduct your contribution. Amended tax return deadline A partial interest that would be deductible if transferred to certain types of trusts. Amended tax return deadline A qualified conservation contribution (defined later). Amended tax return deadline For information about how to figure the value of a contribution of a partial interest in property, see Partial Interest in Property Not in Trust in Publication 561. Amended tax return deadline Fractional Interest in Tangible Personal Property You cannot deduct a charitable contribution of a fractional interest in tangible personal property unless all interests in the property are held immediately before the contribution by: You, or You and the qualifying organization receiving the contribution. Amended tax return deadline If you make an additional contribution later, the fair market value of that contribution will be determined by using the smaller of: The fair market value of the property at the time of the initial contribution, or The fair market value of the property at the time of the additional contribution. Amended tax return deadline Tangible personal property is defined later under Future Interest in Tangible Personal Property . Amended tax return deadline A fractional interest in property is an undivided portion of your entire interest in the property. Amended tax return deadline Example. Amended tax return deadline An undivided one-quarter interest in a painting that entitles an art museum to possession of the painting for 3 months of each year is a fractional interest in the property. Amended tax return deadline Recapture of deduction. Amended tax return deadline   You must recapture your charitable contribution deduction by including it in your income if both of the following statements are true. Amended tax return deadline You contributed a fractional interest in tangible personal property after August 17, 2006. Amended tax return deadline You do not contribute the rest of your interests in the property to the original recipient or, if it no longer exists, another qualified organization on or before the earlier of: The date that is 10 years after the date of the initial contribution, or The date of your death. Amended tax return deadline   Recapture is also required if the qualified organization has not taken substantial physical possession of the property and used it in a way related to the organization's purpose during the period beginning on the date of the initial contribution and ending on the earlier of: The date that is 10 years after the date of the initial contribution, or The date of your death. Amended tax return deadline Additional tax. Amended tax return deadline   If you must recapture your deduction, you must also pay interest and an additional tax equal to 10% of the amount recaptured. Amended tax return deadline Qualified Conservation Contribution A qualified conservation contribution is a contribution of a qualified real property interest to a qualified organization to be used only for conservation purposes. Amended tax return deadline Qualified organization. Amended tax return deadline   For purposes of a qualified conservation contribution, a qualified organization is: A governmental unit, A publicly supported charity, or An organization controlled by, and operated for the exclusive benefit of, a governmental unit or a publicly supported charity. Amended tax return deadline The organization also must have a commitment to protect the conservation purposes of the donation and must have the resources to enforce the restrictions. Amended tax return deadline   A publicly supported charity is an organization of the type described in (1) under Types of Qualified Organizations , earlier, that normally receives a substantial part of its support, other than income from its exempt activities, from direct or indirect contributions from the general public or from governmental units. Amended tax return deadline Qualified real property interest. Amended tax return deadline   This is any of the following interests in real property. Amended tax return deadline Your entire interest in real estate other than a mineral interest (subsurface oil, gas, or other minerals, and the right of access to these minerals). Amended tax return deadline A remainder interest. Amended tax return deadline A restriction (granted in perpetuity) on the use that may be made of the real property. Amended tax return deadline Conservation purposes. Amended tax return deadline   Your contribution must be made only for one of the following conservation purposes. Amended tax return deadline Preserving land areas for outdoor recreation by, or for the education of, the general public. Amended tax return deadline Protecting a relatively natural habitat of fish, wildlife, or plants, or a similar ecosystem. Amended tax return deadline Preserving open space, including farmland and forest land, if it yields a significant public benefit. Amended tax return deadline The open space must be preserved either for the scenic enjoyment of the general public or under a clearly defined federal, state, or local governmental conservation policy. Amended tax return deadline Preserving a historically important land area or a certified historic structure. Amended tax return deadline Building in registered historic district. Amended tax return deadline   If a building in a registered historic district is a certified historic structure, a contribution of a qualified real property interest that is an easement or other restriction on the exterior of the building is deductible only if it meets all of the following conditions. Amended tax return deadline The restriction must preserve the entire exterior of the building (including its front, sides, rear, and height) and must prohibit any change to the exterior of the building that is inconsistent with its historical character. Amended tax return deadline You and the organization receiving the contribution must enter into a written agreement certifying, under penalty of perjury, that the organization: Is a qualified organization with a purpose of environmental protection, land conservation, open space preservation, or historic preservation, and Has the resources to manage and enforce the restriction and a commitment to do so. Amended tax return deadline You must include with your return: A qualified appraisal, Photographs of the building's entire exterior, and A description of all restrictions on development of the building, such as zoning laws and restrictive covenants. Amended tax return deadline   If you claimed the rehabilitation credit for the building for any of the 5 years before the year of the contribution, your charitable deduction is reduced. Amended tax return deadline For more information, see Form 3468, Investment Credit, and Internal Revenue Code section 170(f)(14). Amended tax return deadline   If you claim a deduction of more than $10,000, your deduction will not be allowed unless you pay a $500 filing fee. Amended tax return deadline See Form 8283-V, Payment Voucher for Filing Fee Under Section 170(f)(13), and its instructions. Amended tax return deadline You may be able to deduct the filing fee as a miscellaneous itemized deduction, subject to the 2%-of-adjusted-gross-income limit, on Schedule A (Form 1040). Amended tax return deadline See Deductions Subject to the 2% Limit in Publication 529 for more information. Amended tax return deadline More information. Amended tax return deadline   For information about determining the fair market value of qualified conservation contributions, see Publication 561. Amended tax return deadline For information about the limits that apply to deductions for this type of contribution, see Limits on Deductions , later. Amended tax return deadline For more information about qualified conservation contributions, see Regulations section 1. Amended tax return deadline 170A-14. Amended tax return deadline Future Interest in Tangible Personal Property You cannot deduct the value of a charitable contribution of a future interest in tangible personal property until all intervening interests in and rights to the actual possession or enjoyment of the property have either expired or been turned over to someone other than yourself, a related person, or a related organization. Amended tax return deadline But see Fractional Interest in Tangible Personal Property , earlier, and Tangible personal property put to unrelated use , later. Amended tax return deadline Related persons include your spouse, children, grandchildren, brothers, sisters, and parents. Amended tax return deadline Related organizations may include a partnership or corporation in which you have an interest, or an estate or trust with which you have a connection. Amended tax return deadline Tangible personal property. Amended tax return deadline   This is any property, other than land or buildings, that can be seen or touched. Amended tax return deadline It includes furniture, books, jewelry, paintings, and cars. Amended tax return deadline Future interest. Amended tax return deadline   This is any interest that is to begin at some future time, regardless of whether it is designated as a future interest under state law. Amended tax return deadline Example. Amended tax return deadline You own an antique car that you contribute to a museum. Amended tax return deadline You give up ownership, but retain the right to keep the car in your garage with your personal collection. Amended tax return deadline Because you keep an interest in the property, you cannot deduct the contribution. Amended tax return deadline If you turn the car over to the museum in a later year, giving up all rights to its use, possession, and enjoyment, you can take a deduction for the contribution in that later year. Amended tax return deadline Inventory If you contribute inventory (property you sell in the course of your business), the amount you can deduct is the smaller of its fair market value on the day you contributed it or its basis. Amended tax return deadline The basis of contributed inventory is any cost incurred for the inventory in an earlier year that you would otherwise include in your opening inventory for the year of the contribution. Amended tax return deadline You must remove the amount of your charitable contribution deduction from your opening inventory. Amended tax return deadline It is not part of the cost of goods sold. Amended tax return deadline If the cost of donated inventory is not included in your opening inventory, the inventory's basis is zero and you cannot claim a charitable contribution deduction. Amended tax return deadline Treat the inventory's cost as you would ordinarily treat it under your method of accounting. Amended tax return deadline For example, include the purchase price of inventory bought and donated in the same year in the cost of goods sold for that year. Amended tax return deadline A special rule applies to certain donations of food inventory. Amended tax return deadline See Food Inventory, later. Amended tax return deadline Patents and Other Intellectual Property If you donate intellectual property to a qualified organization, your deduction is limited to the basis of the property or the fair market value of the property, whichever is smaller. Amended tax return deadline Intellectual property means any of the following: Patents. Amended tax return deadline Copyrights (other than a copyright described in Internal Revenue Code sections 1221(a)(3) or 1231(b)(1)(C)). Amended tax return deadline Trademarks. Amended tax return deadline Trade names. Amended tax return deadline Trade secrets. Amended tax return deadline Know-how. Amended tax return deadline Software (other than software described in Internal Revenue Code section 197(e)(3)(A)(i)). Amended tax return deadline Other similar property or applications or registrations of such property. Amended tax return deadline Additional deduction based on income. Amended tax return deadline   You may be able to claim additional charitable contribution deductions in the year of the contribution and years following, based on the income, if any, from the donated property. Amended tax return deadline   The following table shows the percentage of income from the property that you can deduct for each of your tax years ending on or after the date of the contribution. Amended tax return deadline In the table, “tax year 1,” for example, means your first tax year ending on or after the date of the contribution. Amended tax return deadline However, you can take the additional deduction only to the extent the total of the amounts figured using this table is more than the amount of the deduction claimed for the original donation of the property. Amended tax return deadline   After the legal life of the intellectual property ends, or after the 10th anniversary of the donation, whichever is earlier, no additional deduction is allowed. Amended tax return deadline The additional deductions cannot be taken for intellectual property donated to certain private foundations. Amended tax return deadline Tax year Deductible percentage 1 100% 2 100% 3 90% 4 80% 5 70% 6 60% 7 50% 8 40% 9 30% 10 20% 11 10% 12 10% Reporting requirements. Amended tax return deadline   You must inform the organization at the time of the donation that you intend to treat the donation as a contribution subject to the provisions just discussed. Amended tax return deadline   The organization is required to file an information return showing the income from the property, with a copy to you. Amended tax return deadline This is done on Form 8899, Notice of Income From Donated Intellectual Property. Amended tax return deadline Determining Fair Market Value This section discusses general guidelines for determining the fair market value of various types of donated property. Amended tax return deadline Publication 561 contains a more complete discussion. Amended tax return deadline Fair market value is the price at which property would change hands between a willing buyer and a willing seller, neither having to buy or sell, and both having reasonable knowledge of all the relevant facts. Amended tax return deadline Used clothing. Amended tax return deadline   The fair market value of used clothing and other personal items is usually far less than the price you paid for them. Amended tax return deadline There are no fixed formulas or methods for finding the value of items of clothing. Amended tax return deadline   You should claim as the value the price that buyers of used items actually pay in used clothing stores, such as consignment or thrift shops. Amended tax return deadline      Also see Clothing and Household Items , earlier. Amended tax return deadline Example. Amended tax return deadline    Kristin donated a coat to a thrift store operated by her church. Amended tax return deadline She paid $300 for the coat 3 years ago. Amended tax return deadline Similar coats in the thrift store sell for $50. Amended tax return deadline The fair market value of the coat is $50. Amended tax return deadline Kristin's donation is limited to $50. Amended tax return deadline Household items. Amended tax return deadline   The fair market value of used household items, such as furniture, appliances, and linens, is usually much lower than the price paid when new. Amended tax return deadline These items may have little or no market value because they are in a worn condition, out of style, or no longer useful. Amended tax return deadline For these reasons, formulas (such as using a percentage of the cost to buy a new replacement item) are not acceptable in determining value. Amended tax return deadline   You should support your valuation with photographs, canceled checks, receipts from your purchase of the items, or other evidence. Amended tax return deadline Magazine or newspaper articles and photographs that describe the items and statements by the recipients of the items are also useful. Amended tax return deadline Do not include any of this evidence with your tax return. Amended tax return deadline   If the property is valuable because it is old or unique, see the discussion under Paintings, Antiques, and Other Objects of Art in Publication 561. Amended tax return deadline   Also see Clothing and Household Items , earlier. Amended tax return deadline Cars, boats, and airplanes. Amended tax return deadline   If you contribute a car, boat, or airplane to a charitable organization, you must determine its fair market value. Amended tax return deadline Boats. Amended tax return deadline   Except for small, inexpensive boats, the valuation of boats should be based on an appraisal by a marine surveyor or appraiser because the physical condition is critical to the value. Amended tax return deadline Cars. Amended tax return deadline   Certain commercial firms and trade organizations publish used car pricing guides, commonly called “blue books,” containing complete dealer sale prices or dealer average prices for recent model years. Amended tax return deadline The guides may be published monthly or seasonally, and for different regions of the country. Amended tax return deadline These guides also provide estimates for adjusting for unusual equipment, unusual mileage, and physical condition. Amended tax return deadline The prices are not “official” and these publications are not considered an appraisal of any specific donated property. Amended tax return deadline But they do provide clues for making an appraisal and suggest relative prices for comparison with current sales and offerings in your area. Amended tax return deadline   These publications are sometimes available from public libraries, or from the loan officer at a bank, credit union, or finance company. Amended tax return deadline You can also find used car pricing information on the Internet. Amended tax return deadline   To find the fair market value of a donated car, use the price listed in a used car guide for a private party sale, not the dealer retail value. Amended tax return deadline However, the fair market value may be less if the car has engine trouble, body damage, high mileage, or any type of excessive wear. Amended tax return deadline The fair market value of a donated car is the same as the price listed in a used car guide for a private party sale only if the guide lists a sales price for a car that is the same make, model, and year, sold in the same area, in the same condition, with the same or similar options or accessories, and with the same or similar warranties as the donated car. Amended tax return deadline Example. Amended tax return deadline You donate a used car in poor condition to a local high school for use by students studying car repair. Amended tax return deadline A used car guide shows the dealer retail value for this type of car in poor condition is $1,600. Amended tax return deadline However, the guide shows the price for a private party sale of the car is only $750. Amended tax return deadline The fair market value of the car is considered to be $750. Amended tax return deadline Large quantities. Amended tax return deadline   If you contribute a large number of the same item, fair market value is the price at which comparable numbers of the item are being sold. Amended tax return deadline Example. Amended tax return deadline You purchase 500 bibles for $1,000. Amended tax return deadline The person who sells them to you says the retail value of these bibles is $3,000. Amended tax return deadline If you contribute the bibles to a qualified organization, you can claim a deduction only for the price at which similar numbers of the same bible are currently being sold. Amended tax return deadline Your charitable contribution is $1,000, unless you can show that similar numbers of that bible wer
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The Amended Tax Return Deadline

Amended tax return deadline Publication 525 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionAssignment of income. Amended tax return deadline Ordering forms and publications. Amended tax return deadline Tax questions. Amended tax return deadline Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 525, such as legislation enacted after it was published, go to www. Amended tax return deadline irs. Amended tax return deadline gov/pub525. Amended tax return deadline What's New Health flexible spending arrangements (health FSAs) under cafeteria plans. Amended tax return deadline  For plan years beginning after 2012, health FSAs are subject to a $2,500 limit on salary reduction contributions. Amended tax return deadline For plan years beginning after 2013, the $2,500 limit is subject to an inflation adjustment. Amended tax return deadline Itemized deduction for medical expenses. Amended tax return deadline  Beginning in 2013, an itemized deduction is generally allowed for uncompensated medical expenses that exceed 10% of adjusted gross income (AGI). Amended tax return deadline If an individual or an individual’s spouse was born before January 2, 1949, the deduction is allowed for expenses that exceed 7. Amended tax return deadline 5% of AGI. Amended tax return deadline Additional Medicare Tax. Amended tax return deadline  Beginning in 2013, a 0. Amended tax return deadline 9% Additional Medicare Tax applies to Medicare wages, railroad retirement (RRTA) compensation, and self-employment income that are more than: $125,000 if married filing separately, $250,000 if married filing jointly, or $200,000 if single, head of household, or qualifying widow(er). Amended tax return deadline For more information, see Form 8959 and its instructions. Amended tax return deadline Net Investment Income Tax (NIIT). Amended tax return deadline  Beginning in 2013, the NIIT applies at a rate of 3. Amended tax return deadline 8% to certain net investment income of individuals, estates and trusts that have income above the threshold amounts. Amended tax return deadline Individuals will owe the tax if they have net investment income and also have modified adjusted gross income over the following thresholds for their filing status: Married filing jointly, $250,000; Married filing separately, $125,000; Single, $200,000; Head of household (with qualifying person), $200,000; Qualifying widow(er) with dependent child, $250,000. Amended tax return deadline For more information, see Form 8960 and its instructions. Amended tax return deadline Reminders Terrorist attacks. Amended tax return deadline  You can exclude from income certain disaster assistance, disability, and death payments received as a result of a terrorist or military action. Amended tax return deadline For more information, see Publication 3920, Tax Relief for Victims of Terrorist Attacks. Amended tax return deadline Gulf oil spill. Amended tax return deadline  You are required to include in your gross income payments you received for lost wages, lost business income, or lost profits. Amended tax return deadline See Gulf oil spill under Other Income, later. Amended tax return deadline Qualified settlement income. Amended tax return deadline . Amended tax return deadline  If you are a qualified taxpayer, you can contribute all or part of your qualified settlement income, up to $100,000, to an eligible retirement plan, including an IRA. Amended tax return deadline Contributions to eligible retirement plans, other than a Roth IRA or a designated Roth contribution, reduce the qualified settlement income that you must include in income. Amended tax return deadline See Exxon Valdez settlement income under Other Income, later. Amended tax return deadline Foreign income. Amended tax return deadline  If you are a U. Amended tax return deadline S. Amended tax return deadline citizen or resident alien, you must report income from sources outside the United States (foreign income) on your tax return unless it is exempt by U. Amended tax return deadline S. Amended tax return deadline law. Amended tax return deadline This is true whether you reside inside or outside the United States and whether or not you receive a Form W-2, Wage and Tax Statement, or Form 1099 from the foreign payer. Amended tax return deadline This applies to earned income (such as wages and tips) as well as unearned income (such as interest, dividends, capital gains, pensions, rents, and royalties). Amended tax return deadline If you reside outside the United States, you may be able to exclude part or all of your foreign source earned income. Amended tax return deadline For details, see Publication 54, Tax Guide for U. Amended tax return deadline S. Amended tax return deadline Citizens and Resident Aliens Abroad. Amended tax return deadline Disaster mitigation payments. Amended tax return deadline . Amended tax return deadline  You can exclude from income grants you use to mitigate (reduce the severity of) potential damage from future natural disasters that are paid to you through state and local governments. Amended tax return deadline For more information, see Disaster mitigation payments under Welfare and Other Public Assistance Benefits, later. Amended tax return deadline Qualified joint venture. Amended tax return deadline  A qualified joint venture conducted by you and your spouse may not be treated as a partnership if you file a joint return for the tax year. Amended tax return deadline See Partnership Income under Business and Investment Income, later. Amended tax return deadline Photographs of missing children. Amended tax return deadline  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Amended tax return deadline Photographs of missing children selected by the Center may appear in this publication on pages that otherwise would be blank. Amended tax return deadline You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Amended tax return deadline Introduction You can receive income in the form of money, property, or services. Amended tax return deadline This publication discusses many kinds of income and explains whether they are taxable or nontaxable. Amended tax return deadline It includes discussions on employee wages and fringe benefits, and income from bartering, partnerships, S corporations, and royalties. Amended tax return deadline It also includes information on disability pensions, life insurance proceeds, and welfare and other public assistance benefits. Amended tax return deadline Check the index for the location of a specific subject. Amended tax return deadline In most cases, an amount included in your income is taxable unless it is specifically exempted by law. Amended tax return deadline Income that is taxable must be reported on your return and is subject to tax. Amended tax return deadline Income that is nontaxable may have to be shown on your tax return but is not taxable. Amended tax return deadline Constructively received income. Amended tax return deadline   You are generally taxed on income that is available to you, regardless of whether it is actually in your possession. Amended tax return deadline    A valid check that you received or that was made available to you before the end of the tax year is considered income constructively received in that year, even if you do not cash the check or deposit it to your account until the next year. Amended tax return deadline For example, if the postal service tries to deliver a check to you on the last day of the tax year but you are not at home to receive it, you must include the amount in your income for that tax year. Amended tax return deadline If the check was mailed so that it could not possibly reach you until after the end of the tax year, and you otherwise could not get the funds before the end of the year, you include the amount in your income for the next tax year. Amended tax return deadline Assignment of income. Amended tax return deadline   Income received by an agent for you is income you constructively received in the year the agent received it. Amended tax return deadline If you agree by contract that a third party is to receive income for you, you must include the amount in your income when the third party receives it. Amended tax return deadline Example. Amended tax return deadline You and your employer agree that part of your salary is to be paid directly to one of your creditors. Amended tax return deadline You must include that amount in your income when your creditor receives it. Amended tax return deadline Prepaid income. Amended tax return deadline   In most cases, prepaid income, such as compensation for future services, is included in your income in the year you receive it. Amended tax return deadline However, if you use an accrual method of accounting, you can defer prepaid income you receive for services to be performed before the end of the next tax year. Amended tax return deadline In this case, you include the payment in your income as you earn it by performing the services. Amended tax return deadline Comments and suggestions. Amended tax return deadline   We welcome your comments about this publication and your suggestions for future editions. Amended tax return deadline   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Amended tax return deadline NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Amended tax return deadline Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Amended tax return deadline   You can send your comments from www. Amended tax return deadline irs. Amended tax return deadline gov/formspubs/. Amended tax return deadline Click on “More Information” and then on “Comment on Tax Forms and Publications. Amended tax return deadline ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Amended tax return deadline Ordering forms and publications. Amended tax return deadline   Visit www. Amended tax return deadline irs. Amended tax return deadline gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Amended tax return deadline Internal Revenue Service 1201 N. Amended tax return deadline Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Amended tax return deadline   If you have a tax question, check the information available on IRS. Amended tax return deadline gov or call 1-800-829-1040. Amended tax return deadline We cannot answer tax questions sent to either of the above addresses. Amended tax return deadline Useful Items - You may want to see: Publication 334 Tax Guide for Small Business 523 Selling Your Home 527 Residential Rental Property 541 Partnerships 544 Sales and Other Dispositions of Assets 550 Investment Income and Expenses 559 Survivors, Executors, and Administrators 575 Pension and Annuity Income 915 Social Security and Equivalent Railroad Retirement Benefits 970 Tax Benefits for Education 4681 Canceled Debts, Foreclosures, Repossessions, and Abandonments Form (and Instructions) 1040 U. Amended tax return deadline S. Amended tax return deadline Individual Income Tax Return 1040A U. Amended tax return deadline S. Amended tax return deadline Individual Income Tax Return 1040EZ Income Tax Return for Single and Joint Filers With No Dependents 1040NR U. Amended tax return deadline S. Amended tax return deadline Nonresident Alien Income Tax Return 1099-R Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Amended tax return deadline W-2 Wage and Tax Statement  See How To Get Tax Help , near the end of this publication, for information about getting these publications. Amended tax return deadline Prev  Up  Next   Home   More Online Publications