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Amended Tax Return Forms

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Amended Tax Return Forms

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

IRS e-File to Remain Open through Oct. 31 for Victims of Tropical Storm Lee

Updated 10/24/11 to add Herkimer and Schoharie counties.
Updated 10/11/11 to add Fulton county.
Updated 10/5/11 to add Oneida, Orange and Ulster counties.
Updated 9/20/11 to add Chemung and Schenectady counties.

NY-2011-36, Sept. 14, 2011

NEW YORK — Victims of the remnants of Tropical Storm Lee that began on Sept. 7, 2011 in parts of New York State may qualify for tax relief from the Internal Revenue Service.

The President has declared the following counties a federal disaster area: Broome, Chemung, Chenango, Delaware, Fulton, Herkimer Oneida, Orange, Otsego, Schenectady, Schoharie, Tioga and Ulster. Individuals who reside or have a business in these counties may qualify for tax relief.

The declaration permits the IRS to postpone certain deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after Sept. 7, and on or before Oct. 31, have been postponed to Oct. 31, 2011. This includes corporations and other businesses that previously obtained an extension until Sept. 15 to file their 2010 returns, and individuals and businesses that received a similar extension until Oct. 17. It also includes the estimated tax payment for the third quarter, normally due Sept. 15.

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after Sept. 7, and on or before Sept. 22, as long as the deposits are made by Sept. 22, 2011.

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

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

Covered Disaster Area

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

Affected Taxpayers

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

Grant of Relief

Under section 7508A, the IRS gives affected taxpayers until Oct. 31 to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after Sept. 7 and on or before Oct. 31.

The IRS also gives affected taxpayers until Oct. 31 to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (Aug. 20, 2007), that are due to be performed on or after Sept. 7 and on or before Oct. 31.

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

The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after Sept. 7 and on or before Sept. 22 provided the taxpayer makes these deposits by Sept. 22.

Casualty Losses

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

Individuals may deduct personal property losses that are not covered by insurance or other reimbursements. For details, see Form 4684 and its instructions.

Affected taxpayers claiming the disaster loss on last year’s return should put the Disaster Designation “New York/Remnants of Tropical Storm Lee” at the top of the form so that the IRS can expedite the processing of the refund.

Other Relief

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

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

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

Related Information

Page Last Reviewed or Updated: 26-Mar-2014

The Amended Tax Return Forms

Amended tax return forms Publication 524 - Main Content Table of Contents Are You Eligible for the Credit?Qualified Individual Income Limits Credit Figured for You Figuring the Credit YourselfStep 1. Amended tax return forms Determine Initial Amount Step 2. Amended tax return forms Total Certain Nontaxable Pensions and Benefits Step 3. Amended tax return forms Determine Excess Adjusted Gross Income Step 4. Amended tax return forms Determine the Total of Steps 2 and 3 Step 5. Amended tax return forms Determine Your Credit Examples How To Get Tax Help Are You Eligible for the Credit? You can take the credit for the elderly or the disabled if you meet both of the following requirements. Amended tax return forms You are a qualified individual. Amended tax return forms Your income is not more than certain limits. Amended tax return forms You can use Figure A and Table 1 as guides to see if you are eligible for the credit. Amended tax return forms Use Figure A first to see if you are a qualified individual. Amended tax return forms If you are, go to Table 1 to make sure your income is not too high to take the credit. Amended tax return forms You can take the credit only if you file Form 1040 or Form 1040A. Amended tax return forms You cannot take the credit if you file Form 1040EZ or Form 1040NR. Amended tax return forms Qualified Individual You are a qualified individual for this credit if you are a U. Amended tax return forms S. Amended tax return forms citizen or resident alien, and either of the following applies. Amended tax return forms You were age 65 or older at the end of 2013. Amended tax return forms You were under age 65 at the end of 2013 and all three of the following statements are true. Amended tax return forms You retired on permanent and total disability (explained later). Amended tax return forms You received taxable disability income for 2013. Amended tax return forms On January 1, 2013, you had not reached mandatory retirement age (defined later under Disability income ). Amended tax return forms Age 65. Amended tax return forms   You are considered to be age 65 on the day before your 65th birthday. Amended tax return forms As a result, if you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. Amended tax return forms U. Amended tax return forms S. Amended tax return forms Citizen or Resident Alien You must be a U. Amended tax return forms S. Amended tax return forms citizen or resident alien (or be treated as a resident alien) to take the credit. Amended tax return forms Generally, you cannot take the credit if you were a nonresident alien at any time during the tax year. Amended tax return forms Exceptions. Amended tax return forms   You may be able to take the credit if you are a nonresident alien who is married to a U. Amended tax return forms S. Amended tax return forms citizen or resident alien at the end of the tax year and you and your spouse choose to treat you as a U. Amended tax return forms S. Amended tax return forms resident alien. Amended tax return forms If you make that choice, both you and your spouse are taxed on your worldwide incomes. Amended tax return forms   If you were a nonresident alien at the beginning of the year and a resident alien at the end of the year, and you were married to a U. Amended tax return forms S. Amended tax return forms citizen or resident alien at the end of the year, you may be able to choose to be treated as a U. Amended tax return forms S. Amended tax return forms resident alien for the entire year. Amended tax return forms In that case, you may be allowed to take the credit. Amended tax return forms   For information on these choices, see chapter 1 of Publication 519, U. Amended tax return forms S. Amended tax return forms Tax Guide for Aliens. Amended tax return forms Married Persons Generally, if you are married at the end of the tax year, you and your spouse must file a joint return to take the credit. Amended tax return forms However, if you and your spouse did not live in the same household at any time during the tax year, you can file either a joint return or separate returns and still take the credit. Amended tax return forms Head of household. Amended tax return forms   You can file as head of household and qualify to take the credit, even if your spouse lived with you during the first 6 months of the year, if you meet all the following tests. Amended tax return forms You file a separate return. Amended tax return forms You paid more than half the cost of keeping up your home during the tax year. Amended tax return forms Your spouse did not live in your home at any time during the last 6 months of the tax year and the absence was not temporary. Amended tax return forms (See Temporary absences under Head of Household in Publication 501. Amended tax return forms ) Your home was the main home of your child, stepchild, or an eligible foster child for more than half the year. Amended tax return forms An eligible foster child is a child placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. Amended tax return forms You can claim an exemption for that child, or you cannot claim the exemption only because the noncustodial parent can claim the child using the rules for children of divorced or separated parents. Amended tax return forms For more information, see Publication 501, Exemptions, Standard Deduction, and Filing Information. Amended tax return forms Figure A. Amended tax return forms Are You a Qualified Individual? Please click here for the text description of the image. Amended tax return forms figure a Under Age 65 If you are under age 65 at the end of 2013, you can qualify for the credit only if you are retired on permanent and total disability (discussed next) and have taxable disability income (discussed later under Disability income ). Amended tax return forms You are retired on permanent and total disability if: You were permanently and totally disabled when you retired, and You retired on disability before the close of the tax year. Amended tax return forms Even if you do not retire formally, you may be considered retired on disability when you have stopped working because of your disability. Amended tax return forms If you retired on disability before 1977, and were not permanently and totally disabled at the time, you can qualify for the credit if you were permanently and totally disabled on January 1, 1976, or January 1, 1977. Amended tax return forms You are considered to be under age 65 at the end of 2013 if you were born after January 1, 1949. Amended tax return forms Permanent and total disability. Amended tax return forms    You are permanently and totally disabled if you cannot engage in any substantial gainful activity because of your physical or mental condition. Amended tax return forms A qualified physician must certify that the condition has lasted or can be expected to last continuously for 12 months or more, or that the condition can be expected to result in death. Amended tax return forms See Physician's statement , later. Amended tax return forms Substantial gainful activity. Amended tax return forms   Substantial gainful activity is the performance of significant duties over a reasonable period of time while working for pay or profit, or in work generally done for pay or profit. Amended tax return forms Full-time work (or part-time work done at your employer's convenience) in a competitive work situation for at least the minimum wage conclusively shows that you are able to engage in substantial gainful activity. Amended tax return forms   Substantial gainful activity is not work you do to take care of yourself or your home. Amended tax return forms It is not unpaid work on hobbies, institutional therapy or training, school attendance, clubs, social programs, and similar activities. Amended tax return forms However, doing this kind of work may show that you are able to engage in substantial gainful activity. Amended tax return forms    The fact that you have not worked for some time is not, of itself, conclusive evidence that you cannot engage in substantial gainful activity. Amended tax return forms   The following examples illustrate the tests of substantial gainful activity. Amended tax return forms Example 1. Amended tax return forms Trisha, a sales clerk, retired on disability. Amended tax return forms She is 53 years old and now works as a full-time babysitter for the minimum wage. Amended tax return forms Even though Trisha is doing different work, she is able to do the duties of her new job in a full-time competitive work situation for the minimum wage. Amended tax return forms She cannot take the credit because she is able to engage in substantial gainful activity. Amended tax return forms Example 2. Amended tax return forms Tom, a bookkeeper, retired on disability. Amended tax return forms He is 59 years old and now drives a truck for a charitable organization. Amended tax return forms He sets his own hours and is not paid. Amended tax return forms Duties of this nature generally are performed for pay or profit. Amended tax return forms Some weeks he works 10 hours, and some weeks he works 40 hours. Amended tax return forms Over the year he averages 20 hours a week. Amended tax return forms The kind of work and his average hours a week conclusively show that Tom is able to engage in substantial gainful activity. Amended tax return forms This is true even though Tom is not paid and he sets his own hours. Amended tax return forms He cannot take the credit. Amended tax return forms Example 3. Amended tax return forms John, who retired on disability, took a job with a former employer on a trial basis. Amended tax return forms The purpose of the job was to see if John could do the work. Amended tax return forms The trial period lasted for 6 months during which John was paid the minimum wage. Amended tax return forms Because of John's disability, he was assigned only light duties of a nonproductive “make-work” nature. Amended tax return forms The activity was gainful because John was paid at least the minimum wage. Amended tax return forms But the activity was not substantial because his duties were nonproductive. Amended tax return forms These facts do not, by themselves, show that John is able to engage in substantial gainful activity. Amended tax return forms Example 4. Amended tax return forms Joan, who retired on disability from a job as a bookkeeper, lives with her sister who manages several motel units. Amended tax return forms Joan helps her sister for 1 or 2 hours a day by performing duties such as washing dishes, answering phones, registering guests, and bookkeeping. Amended tax return forms Joan can select the time of day when she feels most fit to work. Amended tax return forms Work of this nature, performed off and on during the day at Joan's convenience, is not activity of a “substantial and gainful” nature even if she is paid for the work. Amended tax return forms The performance of these duties does not, of itself, show that Joan is able to engage in substantial gainful activity. Amended tax return forms Sheltered employment. Amended tax return forms   Certain work offered at qualified locations to physically or mentally impaired persons is considered sheltered employment. Amended tax return forms These qualified locations are in sheltered workshops, hospitals and similar institutions, homebound programs, and Department of Veterans Affairs (VA) sponsored homes. Amended tax return forms   Compared to commercial employment, pay is lower for sheltered employment. Amended tax return forms Therefore, one usually does not look for sheltered employment if he or she can get other employment. Amended tax return forms The fact that one has accepted sheltered employment is not proof of the person's ability to engage in substantial gainful activity. Amended tax return forms Physician's statement. Amended tax return forms   If you are under age 65, you must have your physician complete a statement certifying that you were permanently and totally disabled on the date you retired. Amended tax return forms You can use the statement in the Instructions for Schedule R. Amended tax return forms   You do not have to file this statement with your Form 1040 or Form 1040A, but you must keep it for your records. Amended tax return forms Veterans. Amended tax return forms    If the Department of Veterans Affairs (VA) certifies that you are permanently and totally disabled, you can substitute VA Form 21-0172, Certification of Permanent and Total Disability, for the physician's statement you are required to keep. Amended tax return forms VA Form 21-0172 must be signed by a person authorized by the VA to do so. Amended tax return forms You can get this form from your local VA regional office. Amended tax return forms Physician's statement obtained in earlier year. Amended tax return forms   If you got a physician's statement in an earlier year and, due to your continued disabled condition, you were unable to engage in any substantial gainful activity during 2013, you may not need to get another physician's statement for 2013. Amended tax return forms For a detailed explanation of the conditions you must meet, see the instructions for Schedule R, Part II. Amended tax return forms If you meet the required conditions, check the box on your Schedule R, Part II, line 2. Amended tax return forms   If you checked box 4, 5, or 6 in Part I of Schedule R, enter in the space above the box on line 2 in Part II the first name(s) of the spouse(s) for whom the box is checked. Amended tax return forms Disability income. Amended tax return forms   If you are under age 65, you must also have taxable disability income to qualify for the credit. Amended tax return forms Disability income must meet both of the following requirements. Amended tax return forms It must be paid under your employer's accident or health plan or pension plan. Amended tax return forms It must be included in your income as wages (or payments instead of wages) for the time you are absent from work because of permanent and total disability. Amended tax return forms Payments that are not disability income. Amended tax return forms    Any payment you receive from a plan that does not provide for disability retirement is not disability income. Amended tax return forms Any lump-sum payment for accrued annual leave that you receive when you retire on disability is a salary payment and is not disability income. Amended tax return forms    For purposes of the credit for the elderly or the disabled, disability income does not include amounts you receive after you reach mandatory retirement age. Amended tax return forms Mandatory retirement age is the age set by your employer at which you would have had to retire, had you not become disabled. Amended tax return forms Income Limits To determine if you can claim the credit, you must consider two income limits. Amended tax return forms The first limit is the amount of your adjusted gross income (AGI). Amended tax return forms The second limit is the amount of nontaxable social security and other nontaxable pensions, annuities, or disability income you received. Amended tax return forms The limits are shown in Table 1. Amended tax return forms If your AGI and your nontaxable pensions, annuities, or disability income are less than the income limits, you may be able to claim the credit. Amended tax return forms See Figuring the Credit Yourself , later. Amended tax return forms Table 1. Amended tax return forms Income Limits IF your filing status is THEN, even if you qualify (see Figure A), you CANNOT take the credit if   Your adjusted gross income (AGI)* is equal to or more than. Amended tax return forms . Amended tax return forms . Amended tax return forms     OR the total of your nontaxable social security and other nontaxable pension(s), annuities, or disability income is equal to or more than. Amended tax return forms . Amended tax return forms . Amended tax return forms   single, head of household, or qualifying widow(er) with dependent child   $17,500     $5,000   married filing jointly and only one spouse qualifies in Figure A   $20,000     $5,000   married filing jointly and both spouses qualify in Figure A   $25,000     $7,500   married filing separately and you lived apart from your spouse for all of 2013   $12,500     $3,750   * AGI is the amount on Form 1040A, line 22, or Form 1040, line 38. Amended tax return forms If your AGI or your nontaxable pensions, annuities, or disability income are equal to or more than the income limits, you cannot take the credit. Amended tax return forms Credit Figured for You You can figure the credit yourself, or the Internal Revenue Service (IRS) will figure it for you. Amended tax return forms See Figuring the Credit Yourself , next. Amended tax return forms If you can take the credit and you want the IRS to figure the credit for you, attach Schedule R to your return. Amended tax return forms Check the appropriate box in Part I of Schedule R and fill in Part II and lines 11, 13a, and 13b of Part III, if they apply to you. Amended tax return forms If you file Form 1040A, enter “CFE” in the space to the left of Form 1040A, line 30. Amended tax return forms If you file Form 1040, check box c on Form 1040, line 53, and enter “CFE” on the line next to that box. Amended tax return forms Attach Schedule R to your return. Amended tax return forms Table 2. Amended tax return forms Initial Amounts IF your filing status is. Amended tax return forms . Amended tax return forms . Amended tax return forms   THEN enter on line 10 of Schedule R. Amended tax return forms . Amended tax return forms . Amended tax return forms single,head of household, or qualifying widow(er) with dependent child and, by the end of 2013, you were       • 65 or older $5,000   • under 65 and retired on permanent and total disability1 $5,000 married filing a joint return and by the end of 2013       • both of you were 65 or older $7,500   • both of you were under 65 and one of you retired on permanent and total disability1 $5,000   • both of you were under 65 and both of you retired on permanent and total disability2 $7,500   • one of you was 65 or older, and the other was under 65 and retired on permanent  and total disability3 $7,500   • one of you was 65 or older, and the other was under 65 and not retired on permanent  and total disability $5,000 married filing a separate return and you did not live with your spouse at any time during the year and, by the end of 2013, you were       • 65 or older $3,750   • under 65 and retired on permanent and total disability1 $3,750   1 Amount cannot be more than the taxable disability income. Amended tax return forms     2 Amount cannot be more than your combined taxable disability income. Amended tax return forms     3 Amount is $5,000 plus the taxable disability income of the spouse under age 65, but not more than $7,500. Amended tax return forms   Figuring the Credit Yourself If you figure the credit yourself, fill out the front of Schedule R. Amended tax return forms Next, fill out Schedule R, Part III. Amended tax return forms If you file Form 1040A, enter the amount from Schedule R, line 22 on line 30. Amended tax return forms If you file Form 1040, include the amount from Schedule R, line 22 on line 53, check box c, and enter “Sch R” on the line next to that box. Amended tax return forms There are five steps in Part III to determine the amount of your credit. Amended tax return forms Determine your initial amount (lines 10–12). Amended tax return forms Determine the total of any nontaxable social security and certain other nontaxable pensions, annuities, and disability benefits you received (lines 13a, 13b, and 13c). Amended tax return forms Determine your excess adjusted gross income (lines 14–17). Amended tax return forms Determine the total of steps 2 and 3 (line 18). Amended tax return forms Determine your credit (lines 19–22). Amended tax return forms These steps are discussed in more detail next. Amended tax return forms Step 1. Amended tax return forms Determine Initial Amount To figure the credit, you must first determine your initial amount using lines 10 through 12. Amended tax return forms See Table 2. Amended tax return forms Your initial amount is on line 12. Amended tax return forms Initial amounts for persons under age 65. Amended tax return forms   If you are a qualified individual under age 65, your initial amount cannot be more than your taxable disability income. Amended tax return forms Special rules for joint returns. Amended tax return forms   If you are a qualified individual under age 65, and your spouse is also a qualified individual, your initial amount is your taxable disability income plus $5,000. Amended tax return forms   If you are a qualified individual, and both you and your spouse are under age 65, your initial amount cannot be more than your combined taxable disability income. Amended tax return forms Step 2. Amended tax return forms Total Certain Nontaxable Pensions and Benefits Step 2 is to figure the total amount of nontaxable social security and certain other nontaxable payments you received during the year. Amended tax return forms You must reduce your initial amount by these payments. Amended tax return forms Enter these nontaxable payments on lines 13a or 13b and total them on line 13c. Amended tax return forms If you are married filing jointly, you must enter the combined amount of nontaxable payments both you and your spouse received. Amended tax return forms Worksheets are provided in the instructions for Forms 1040 and 1040A to help you determine if any of your social security benefits (or equivalent railroad retirement benefits) are taxable. Amended tax return forms Include the following nontaxable payments in the amounts you enter on lines 13a and 13b. Amended tax return forms Nontaxable social security payments. Amended tax return forms This is the nontaxable part of the benefits shown in box 5 of Form SSA-1099, Social Security Benefit Statement, before deducting any amounts withheld to pay premiums on supplementary Medicare insurance, and before any reduction because of benefits received under workers' compensation. Amended tax return forms (Do not include a lump-sum death benefit payment you may receive as a surviving spouse, or a surviving child's insurance benefit payments you may receive as a guardian. Amended tax return forms ) Nontaxable railroad retirement pension payments treated as social security. Amended tax return forms This is the nontaxable part of the benefits shown in box 5 of Form RRB-1099, Payments by the Railroad Retirement Board. Amended tax return forms Nontaxable pension or annuity payments or disability benefits that are paid under a law administered by the Department of Veterans Affairs (VA). Amended tax return forms (Do not include amounts received as a pension, annuity, or similar allowance for personal injuries or sickness resulting from active service in the armed forces of any country or in the National Oceanic and Atmospheric Administration or the Public Health Service, or as a disability annuity under section 808 of the Foreign Service Act of 1980. Amended tax return forms ) Pension or annuity payments or disability benefits that are excluded from income under any provision of federal law other than the Internal Revenue Code. Amended tax return forms (Do not include amounts that are a return of your cost of a pension or annuity. Amended tax return forms These amounts do not reduce your initial amount. Amended tax return forms ) You should be sure to take into account all of the nontaxable amounts you receive. Amended tax return forms These amounts are verified by the IRS through information supplied by other government agencies. Amended tax return forms Step 3. Amended tax return forms Determine Excess Adjusted Gross Income You also must reduce your initial amount by your excess adjusted gross income. Amended tax return forms Figure your excess adjusted gross income on lines 14–17. Amended tax return forms You figure your excess adjusted gross income as follows. Amended tax return forms Subtract from your adjusted gross income (Form 1040A, line 22 or Form 1040, line 38) the amount shown for your filing status. Amended tax return forms $7,500 if you are single, a head of household, or a qualifying widow(er) with dependent child, $10,000 if you are married filing jointly, or $5,000 if you are married filing separately and you and your spouse did not live in the same household at any time during the tax year. Amended tax return forms Divide the result of (1) by 2. Amended tax return forms Step 4. Amended tax return forms Determine the Total of Steps 2 and 3 To determine if you can take the credit, you must add (on line 18) the amounts you figured in Step 2 (line 13c) and Step 3 (line 17). Amended tax return forms Step 5. Amended tax return forms Determine Your Credit Subtract the amount determined in Step 4 (line 18) from the amount determined in Step 1 (line 12), and multiply the result by 15% (. Amended tax return forms 15). Amended tax return forms In certain cases, the amount of your credit may be limited. Amended tax return forms See Limit on credit , later. Amended tax return forms Example. Amended tax return forms You are 66 years old and your spouse is 64. Amended tax return forms Your spouse is not disabled. Amended tax return forms You file a joint return on Form 1040. Amended tax return forms Your adjusted gross income is $14,630. Amended tax return forms Together you received $3,200 from social security, which was nontaxable. Amended tax return forms You figure the credit as follows: Example applying the 5 step process Amount (Line references (shown in parentheses) are to the Schedule R)      1. Amended tax return forms Initial amount (line 12) $5,000 2. Amended tax return forms Total nontaxable social security  and other nontaxable  pensions (line 13c) $3,200   3. Amended tax return forms Excess adjusted gross income  ($14,630–$10,000) ÷ 2 (line 17) 2,315   4. Amended tax return forms Add (2) and (3) (line 18) 5,515 5. Amended tax return forms Subtract (4) from (1) (line 12 – line 18 = line 19) (Do not enter less than -0-) $ -0- You cannot take the credit because your nontaxable social security plus your excess adjusted gross income is more than your initial amount. Amended tax return forms Limit on credit. Amended tax return forms   The amount of credit you can claim is generally limited to the amount of your tax. Amended tax return forms Use the Credit Limit Worksheet in the Instructions for Schedule R to determine if your credit is limited. Amended tax return forms Examples The following examples illustrate the credit for the elderly or the disabled. Amended tax return forms The initial amounts are taken from Table 2, earlier. Amended tax return forms Example 1. Amended tax return forms James Davis is 58 years old, single, and files Form 1040A. Amended tax return forms In 2011 he retired on permanent and total disability, and he is still permanently and totally disabled. Amended tax return forms He got the required physician's statement in 2011 and kept it with his tax records. Amended tax return forms His physician signed on line B of the statement. Amended tax return forms This year James checks the box in Schedule R, Part II. Amended tax return forms He does not need to get another statement for 2013. Amended tax return forms He received the following income for the year: Nontaxable social security $1,500 Interest (taxable) 100 Taxable disability pension 11,400       James' adjusted gross income is $11,500 ($11,400 + $100). Amended tax return forms He figures the credit on Schedule R as follows: 1. Amended tax return forms Initial amount   $5,000 2. Amended tax return forms Taxable disability pension   11,400 3. Amended tax return forms Smaller of line 1 or line 2   5,000 4. Amended tax return forms Nontaxable social security  benefits $1,500     5. Amended tax return forms Excess adjusted gross income  ($11,500 − $7,500) ÷ 2 2,000     6. Amended tax return forms Add lines 4 and 5   3,500 7. Amended tax return forms Subtract line 6 from line 3  (Do not enter less than (-0-))   1,500 8. Amended tax return forms Multiply line 7 by 15% (. Amended tax return forms 15)   225 9. Amended tax return forms Enter the amount from the  Credit Limit Worksheet in the  Instructions for Schedule R, line 21   151 10. Amended tax return forms Credit (Enter the smaller of  line 8 or line 9)   $ 151 He enters $151 on line 30 of Form 1040A. Amended tax return forms The Schedule R for James Davis is not shown. Amended tax return forms Example 2. Amended tax return forms William White is 53. Amended tax return forms His wife Helen is 49. Amended tax return forms William had a stroke 3 years ago and retired on permanent and total disability. Amended tax return forms He is still permanently and totally disabled because of the stroke. Amended tax return forms In November, Helen was injured in an accident at work and retired on permanent and total disability. Amended tax return forms William received nontaxable social security disability benefits of $2,000 during the year and a taxable disability pension of $6,200. Amended tax return forms Helen earned $12,500 from her job and received a taxable disability pension of $1,700. Amended tax return forms Their joint return on Form 1040 shows adjusted gross income of $20,400 ($6,200 + $12,500 + $1,700). Amended tax return forms They do not itemize deductions. Amended tax return forms They do not have any amounts that would increase their standard deduction. Amended tax return forms Helen's doctor completed the physician's statement in the Instructions for Schedule R. Amended tax return forms Helen is not required to include the statement with their return, but she must keep it for her records. Amended tax return forms William got a physician's statement for the year he had the stroke. Amended tax return forms His doctor had signed on line B of that physician's statement to certify that William was permanently and totally disabled. Amended tax return forms William has kept the physician's statement with his records. Amended tax return forms He checks the box on Schedule R, Part II and writes his first name in the space above the box on line 2. Amended tax return forms William and Helen use Schedule R to figure their $41 credit for the elderly or the disabled. Amended tax return forms They attach Schedule R to their Form 1040 and enter $41 on line 53. Amended tax return forms They check box c on line 53 and enter “Sch R” on the line next to that box. Amended tax return forms See their filled-in Schedule R and Helen's filled-in physician's statement, later. Amended tax return forms Instructions for Physician's Statement     Taxpayer Physician If you retired after 1976, enter the date you retired in the space provided on the statement below. Amended tax return forms A person is permanently and totally disabled if both of the following apply:   1. Amended tax return forms He or she cannot engage in any substantial gainful activity because of a physical or mental condition. Amended tax return forms   2. Amended tax return forms A physician determines that the disability has lasted or can be expected to last continuously for at least a year or can lead to death. Amended tax return forms Physician's Statement     I certify that Helen A. Amended tax return forms White Name of disabled person was permanently and totally disabled on January 1, 1976, or January 1, 1977, or was permanently and totally disabled on the date he or she retired. Amended tax return forms If retired after 1976, enter the date retired ▶ November 1, 2013   Physician: Sign your name on either A or B below. Amended tax return forms AThe disability has lasted or can be expected to last continuously for at least a year     Physician's signatureDate BThere is no reasonable probability that the disabled condition will ever improve Ayden D. Amended tax return forms Doctor 2/8/14   Physician's signatureDate Physician's name Physician's address Ayden D. Amended tax return forms Doctor 1900 Green St. Amended tax return forms , Hometown, MD 20000         This image is too large to be displayed in the current screen. Amended tax return forms Please click the link to view the image. Amended tax return forms Page 1 of Schedule R for the Whites This image is too large to be displayed in the current screen. Amended tax return forms Please click the link to view the image. Amended tax return forms Page 2 of Schedule R for the Whites How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. Amended tax return forms Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. Amended tax return forms Free help with your tax return. Amended tax return forms   Free help in preparing your return is available nationwide from IRS-certified volunteers. Amended tax return forms The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. Amended tax return forms The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Amended tax return forms Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Amended tax return forms Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. Amended tax return forms To find the nearest VITA or TCE site, visit IRS. Amended tax return forms gov or call 1-800-906-9887. Amended tax return forms   As part of the TCE program, AARP offers the Tax-Aide counseling program. Amended tax return forms To find the nearest AARP Tax-Aide site, visit AARP's website at www. Amended tax return forms aarp. Amended tax return forms org/money/taxaide or call 1-888-227-7669. Amended tax return forms   For more information on these programs, go to IRS. Amended tax return forms gov and enter “VITA” in the search box. Amended tax return forms Internet. Amended tax return forms IRS. Amended tax return forms gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. Amended tax return forms Apply for an Employer Identification Number (EIN). Amended tax return forms Go to IRS. Amended tax return forms gov and enter Apply for an EIN in the search box. Amended tax return forms Request an Electronic Filing PIN by going to IRS. Amended tax return forms gov and entering Electronic Filing PIN in the search box. Amended tax return forms Check the status of your 2013 refund with Where's My Refund? Go to IRS. Amended tax return forms gov or the IRS2Go app, and click on Where's My Refund? You'll get a personalized refund date as soon as the IRS processes your tax return and approves your refund. Amended tax return forms If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Amended tax return forms Check the status of your amended return. Amended tax return forms Go to IRS. Amended tax return forms gov and enter Where's My Amended Return in the search box. Amended tax return forms Download forms, instructions, and publications, including some accessible versions. Amended tax return forms Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. Amended tax return forms gov or IRS2Go. Amended tax return forms Tax return and tax account transcripts are generally available for the current year and past three years. Amended tax return forms Figure your income tax withholding with the IRS Withholding Calculator on IRS. Amended tax return forms gov. Amended tax return forms Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Amended tax return forms Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Amended tax return forms gov. Amended tax return forms Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. Amended tax return forms gov or IRS2Go. Amended tax return forms Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. Amended tax return forms An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. Amended tax return forms Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. Amended tax return forms If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. Amended tax return forms Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Amended tax return forms Locate the nearest volunteer help site with the VITA Locator Tool on IRS. Amended tax return forms gov. Amended tax return forms Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Amended tax return forms The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Amended tax return forms Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. Amended tax return forms AARP offers the Tax-Aide counseling program as part of the TCE program. Amended tax return forms Visit AARP's website to find the nearest Tax-Aide location. Amended tax return forms Research your tax questions. Amended tax return forms Search publications and instructions by topic or keyword. Amended tax return forms Read the Internal Revenue Code, regulations, or other official guidance. Amended tax return forms Read Internal Revenue Bulletins. Amended tax return forms Sign up to receive local and national tax news by email. Amended tax return forms Phone. Amended tax return forms You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Amended tax return forms Download the free IRS2Go mobile app from the iTunes app store or from Google Play. Amended tax return forms Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Amended tax return forms Call to locate the nearest volunteer help site, 1-800-906-9887. Amended tax return forms Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Amended tax return forms The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Amended tax return forms Most VITA and TCE sites offer free electronic filing. Amended tax return forms Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Amended tax return forms Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Amended tax return forms Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. Amended tax return forms The automated Where's My Refund? information is available 24 hours a day, 7 days a week. Amended tax return forms If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Amended tax return forms Before you call, have your 2013 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Amended tax return forms Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Amended tax return forms Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Amended tax return forms Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Amended tax return forms Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). Amended tax return forms You should receive your order within 10 business days. Amended tax return forms Call to order transcripts of your tax returns or tax account, 1-800-908-9946. Amended tax return forms Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. Amended tax return forms Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. Amended tax return forms Call to ask tax questions, 1-800-829-1040. Amended tax return forms Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Amended tax return forms The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Amended tax return forms These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. Amended tax return forms gsa. Amended tax return forms gov/fedrelay. Amended tax return forms Walk-in. Amended tax return forms You can find a selection of forms, publications and services — in-person, face-to-face. Amended tax return forms Products. Amended tax return forms You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Amended tax return forms Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Amended tax return forms Services. Amended tax return forms You can walk in to your local TAC most business days for personal, face-to-face tax help. Amended tax return forms An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Amended tax return forms If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. Amended tax return forms No appointment is necessary—just walk in. Amended tax return forms Before visiting, check www. Amended tax return forms irs. Amended tax return forms gov/localcontacts for hours of operation and services provided. Amended tax return forms Mail. Amended tax return forms You can send your order for forms, instructions, and publications to the address below. Amended tax return forms You should receive a response within 10 business days after your request is received. Amended tax return forms  Internal Revenue Service 1201 N. Amended tax return forms Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. Amended tax return forms   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Amended tax return forms Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Amended tax return forms What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. Amended tax return forms We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Amended tax return forms You face (or your business is facing) an immediate threat of adverse action. Amended tax return forms You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Amended tax return forms   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Amended tax return forms Here's why we can help: TAS is an independent organization within the IRS. Amended tax return forms Our advocates know how to work with the IRS. Amended tax return forms Our services are free and tailored to meet your needs. Amended tax return forms We have offices in every state, the District of Columbia, and Puerto Rico. Amended tax return forms How can you reach us?   If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. Amended tax return forms irs. Amended tax return forms gov/advocate, or call us toll-free at 1-877-777-4778. Amended tax return forms How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Amended tax return forms If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Amended tax return forms irs. Amended tax return forms gov/sams. Amended tax return forms Low Income Taxpayer Clinics. Amended tax return forms   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. Amended tax return forms Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Amended tax return forms Visit www. Amended tax return forms TaxpayerAdvocate. Amended tax return forms irs. Amended tax return forms gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. Amended tax return forms Prev  Up  Next   Home   More Online Publications