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Can I File 2011 Tax Return Online

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Can I File 2011 Tax Return Online

Can i file 2011 tax return online Publication 526 - Main Content Table of Contents Organizations That Qualify To Receive Deductible ContributionsTypes of Qualified Organizations Contributions You Can DeductContributions From Which You Benefit Expenses Paid for Student Living With You Out-of-Pocket Expenses in Giving Services Expenses of Whaling Captains Contributions You Cannot DeductContributions to Individuals Contributions to Nonqualified Organizations Contributions From Which You Benefit Value of Time or Services Personal Expenses Appraisal Fees Contributions to Donor-Advised Funds Partial Interest in Property Contributions of PropertyContributions Subject to Special Rules Determining Fair Market Value Giving Property That Has Decreased in Value Giving Property That Has Increased in Value Penalty When To DeductChecks. Can i file 2011 tax return online Text message. Can i file 2011 tax return online Credit card. Can i file 2011 tax return online Pay-by-phone account. Can i file 2011 tax return online Stock certificate. Can i file 2011 tax return online Promissory note. Can i file 2011 tax return online Option. Can i file 2011 tax return online Borrowed funds. Can i file 2011 tax return online Conditional gift. Can i file 2011 tax return online Limits on Deductions50% Limit 30% Limit Special 30% Limit for Capital Gain Property 20% Limit Special 50% Limit for Qualified Conservation Contributions How To Figure Your Deduction When Limits Apply Records To KeepCash Contributions Noncash Contributions Out-of-Pocket Expenses How To ReportReporting expenses for student living with you. Can i file 2011 tax return online Total deduction over $500. Can i file 2011 tax return online Deduction over $5,000 for one item. Can i file 2011 tax return online Vehicle donations. Can i file 2011 tax return online Clothing and household items not in good used condition. Can i file 2011 tax return online Easement on building in historic district. Can i file 2011 tax return online Deduction over $500,000. Can i file 2011 tax return online How To Get Tax HelpLow Income Taxpayer Clinics Organizations That Qualify To Receive Deductible Contributions You can deduct your contributions only if you make them to a qualified organization. Can i file 2011 tax return online Most organizations, other than churches and governments, must apply to the IRS to become a qualified organization. Can i file 2011 tax return online How to check whether an organization can receive deductible charitable contributions. Can i file 2011 tax return online   You can ask any organization whether it is a qualified organization, and most will be able to tell you. Can i file 2011 tax return online Or go to IRS. Can i file 2011 tax return online gov. Can i file 2011 tax return online Click on “Tools” and then on “Exempt Organizations Select Check” (www. Can i file 2011 tax return online irs. Can i file 2011 tax return online gov/Charities-&-Non-Profits/Exempt-Organizations-Select-Check). Can i file 2011 tax return online This online tool will enable you to search for qualified organizations. Can i file 2011 tax return online You can also call the IRS to find out if an organization is qualified. Can i file 2011 tax return online Call 1-877-829-5500. Can i file 2011 tax return online 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. Can i file 2011 tax return online Deaf or hard of hearing individuals can also contact the IRS through relay services such as the Federal Relay Service at www. Can i file 2011 tax return online gsa. Can i file 2011 tax return online gov/fedrelay. Can i file 2011 tax return online Types of Qualified Organizations Generally, only the following types of organizations can be qualified organizations. Can i file 2011 tax return online 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). Can i file 2011 tax return online 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. Can i file 2011 tax return online Certain organizations that foster national or international amateur sports competition also qualify. Can i file 2011 tax return online War veterans' organizations, including posts, auxiliaries, trusts, or foundations, organized in the United States or any of its possessions (including Puerto Rico). Can i file 2011 tax return online Domestic fraternal societies, orders, and associations operating under the lodge system. Can i file 2011 tax return online (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. Can i file 2011 tax return online ) Certain nonprofit cemetery companies or corporations. Can i file 2011 tax return online (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. Can i file 2011 tax return online ) The United States or any state, the District of Columbia, a U. Can i file 2011 tax return online S. Can i file 2011 tax return online possession (including Puerto Rico), a political subdivision of a state or U. Can i file 2011 tax return online S. Can i file 2011 tax return online possession, or an Indian tribal government or any of its subdivisions that perform substantial government functions. Can i file 2011 tax return online (Your contribution to this type of organization is deductible only if it is to be used solely for public purposes. Can i file 2011 tax return online ) Example 1. Can i file 2011 tax return online You contribute cash to your city's police department to be used as a reward for information about a crime. Can i file 2011 tax return online The city police department is a qualified organization, and your contribution is for a public purpose. Can i file 2011 tax return online You can deduct your contribution. Can i file 2011 tax return online Example 2. Can i file 2011 tax return online You make a voluntary contribution to the social security trust fund, not earmarked for a specific account. Can i file 2011 tax return online Because the trust fund is part of the U. Can i file 2011 tax return online S. Can i file 2011 tax return online Government, you contributed to a qualified organization. Can i file 2011 tax return online You can deduct your contribution. Can i file 2011 tax return online Examples. Can i file 2011 tax return online   The following list gives some examples of qualified organizations. Can i file 2011 tax return online Churches, a convention or association of churches, temples, synagogues, mosques, and other religious organizations. Can i file 2011 tax return online Most nonprofit charitable organizations such as the American Red Cross and the United Way. Can i file 2011 tax return online Most nonprofit educational organizations, including the Boy Scouts of America, Girl Scouts of America, colleges, and museums. Can i file 2011 tax return online 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. Can i file 2011 tax return online 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 . Can i file 2011 tax return online Nonprofit hospitals and medical research organizations. Can i file 2011 tax return online Utility company emergency energy programs, if the utility company is an agent for a charitable organization that assists individuals with emergency energy needs. Can i file 2011 tax return online Nonprofit volunteer fire companies. Can i file 2011 tax return online Nonprofit organizations that develop and maintain public parks and recreation facilities. Can i file 2011 tax return online Civil defense organizations. Can i file 2011 tax return online Canadian charities. Can i file 2011 tax return online   You may be able to deduct contributions to certain Canadian charitable organizations covered under an income tax treaty with Canada. Can i file 2011 tax return online To deduct your contribution to a Canadian charity, you generally must have income from sources in Canada. Can i file 2011 tax return online See Publication 597, Information on the United States-Canada Income Tax Treaty, for information on how to figure your deduction. Can i file 2011 tax return online Mexican charities. Can i file 2011 tax return online   Under the U. Can i file 2011 tax return online S. Can i file 2011 tax return online -Mexico income tax treaty, a contribution to a Mexican charitable organization may be deductible, but only if and to the extent the contribution would have been treated as a charitable contribution to a public charity created or organized under U. Can i file 2011 tax return online S. Can i file 2011 tax return online law. Can i file 2011 tax return online To deduct your contribution to a Mexican charity, you must have income from sources in Mexico. Can i file 2011 tax return online The limits described in Limits on Deductions , later, apply and are figured using your income from Mexican sources. Can i file 2011 tax return online Israeli charities. Can i file 2011 tax return online   Under the U. Can i file 2011 tax return online S. Can i file 2011 tax return online -Israel income tax treaty, a contribution to an Israeli charitable organization is deductible if and to the extent the contribution would have been treated as a charitable contribution if the organization had been created or organized under U. Can i file 2011 tax return online S. Can i file 2011 tax return online law. Can i file 2011 tax return online To deduct your contribution to an Israeli charity, you must have income from sources in Israel. Can i file 2011 tax return online The limits described in Limits on Deductions , later, apply. Can i file 2011 tax return online The deduction is also limited to 25% of your adjusted gross income from Israeli sources. Can i file 2011 tax return online Contributions You Can Deduct Generally, you can deduct contributions of money or property you make to, or for the use of, a qualified organization. Can i file 2011 tax return online 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. Can i file 2011 tax return online The contributions must be made to a qualified organization and not set aside for use by a specific person. Can i file 2011 tax return online 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. Can i file 2011 tax return online See Contributions of Property , later. Can i file 2011 tax return online 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. Can i file 2011 tax return online In addition, the total of your charitable contributions deduction and certain other itemized deductions may be limited. Can i file 2011 tax return online See Limits on Deductions , later. Can i file 2011 tax return online Table 1 in this publication gives examples of contributions you can and cannot deduct. Can i file 2011 tax return online 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. Can i file 2011 tax return online Also see Contributions From Which You Benefit under Contributions You Cannot Deduct, later. Can i file 2011 tax return online If you pay more than fair market value to a qualified organization for goods or services, the excess may be a charitable contribution. Can i file 2011 tax return online For the excess amount to qualify, you must pay it with the intent to make a charitable contribution. Can i file 2011 tax return online Example 1. Can i file 2011 tax return online You pay $65 for a ticket to a dinner-dance at a church. Can i file 2011 tax return online Your entire $65 payment goes to the church. Can i file 2011 tax return online The ticket to the dinner-dance has a fair market value of $25. Can i file 2011 tax return online When you buy your ticket, you know its value is less than your payment. Can i file 2011 tax return online To figure the amount of your charitable contribution, subtract the value of the benefit you receive ($25) from your total payment ($65). Can i file 2011 tax return online You can deduct $40 as a charitable contribution to the church. Can i file 2011 tax return online Example 2. Can i file 2011 tax return online At a fundraising auction conducted by a charity, you pay $600 for a week's stay at a beach house. Can i file 2011 tax return online The amount you pay is no more than the fair rental value. Can i file 2011 tax return online You have not made a deductible charitable contribution. Can i file 2011 tax return online Athletic events. Can i file 2011 tax return online   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. Can i file 2011 tax return online   If any part of your payment is for tickets (rather than the right to buy tickets), that part is not deductible. Can i file 2011 tax return online Subtract the price of the tickets from your payment. Can i file 2011 tax return online You can deduct 80% of the remaining amount as a charitable contribution. Can i file 2011 tax return online Example 1. Can i file 2011 tax return online You pay $300 a year for membership in a university's athletic scholarship program. Can i file 2011 tax return online 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. Can i file 2011 tax return online You can deduct $240 (80% of $300) as a charitable contribution. Can i file 2011 tax return online Example 2. Can i file 2011 tax return online 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. Can i file 2011 tax return online You must subtract the usual price of a ticket ($120) from your $300 payment. Can i file 2011 tax return online The result is $180. Can i file 2011 tax return online Your deductible charitable contribution is $144 (80% of $180). Can i file 2011 tax return online Charity benefit events. Can i file 2011 tax return online   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. Can i file 2011 tax return online   If there is an established charge for the event, that charge is the value of your benefit. Can i file 2011 tax return online If there is no established charge, the reasonable value of the right to attend the event is the value of your benefit. Can i file 2011 tax return online Whether you use the tickets or other privileges has no effect on the amount you can deduct. Can i file 2011 tax return online However, if you return the ticket to the qualified organization for resale, you can deduct the entire amount you paid for the ticket. Can i file 2011 tax return online    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. Can i file 2011 tax return online If the ticket shows the price of admission and the amount of the contribution, you can deduct the contribution amount. Can i file 2011 tax return online Example. Can i file 2011 tax return online You pay $40 to see a special showing of a movie for the benefit of a qualified organization. Can i file 2011 tax return online Printed on the ticket is “Contribution–$40. Can i file 2011 tax return online ” If the regular price for the movie is $8, your contribution is $32 ($40 payment − $8 regular price). Can i file 2011 tax return online Membership fees or dues. Can i file 2011 tax return online   You may be able to deduct membership fees or dues you pay to a qualified organization. Can i file 2011 tax return online However, you can deduct only the amount that is more than the value of the benefits you receive. Can i file 2011 tax return online   You cannot deduct dues, fees, or assessments paid to country clubs and other social organizations. Can i file 2011 tax return online They are not qualified organizations. Can i file 2011 tax return online Certain membership benefits can be disregarded. Can i file 2011 tax return online   Both you and the organization can disregard the following membership benefits if you get them in return for an annual payment of $75 or less. Can i file 2011 tax return online 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. Can i file 2011 tax return online 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. Can i file 2011 tax return online 20. Can i file 2011 tax return online Token items. Can i file 2011 tax return online   You do not have to reduce your contribution by the value of any benefit you receive if both of the following are true. Can i file 2011 tax return online You receive only a small item or other benefit of token value. Can i file 2011 tax return online 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. Can i file 2011 tax return online The organization determines whether the value of an item or benefit is substantial by using Revenue Procedures 90-12 and 92-49 and the inflation adjustment in Revenue Procedure 2012–41. Can i file 2011 tax return online Written statement. Can i file 2011 tax return online   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. Can i file 2011 tax return online The statement must say you can deduct only the amount of your payment that is more than the value of the goods or services you received. Can i file 2011 tax return online It must also give you a good faith estimate of the value of those goods or services. Can i file 2011 tax return online   The organization can give you the statement either when it solicits or when it receives the payment from you. Can i file 2011 tax return online Exception. Can i file 2011 tax return online   An organization will not have to give you this statement if one of the following is true. Can i file 2011 tax return online 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. Can i file 2011 tax return online You receive only items whose value is not substantial as described under Token items , earlier. Can i file 2011 tax return online You receive only membership benefits that can be disregarded, as described under Membership fees or dues , earlier. Can i file 2011 tax return online Expenses Paid for Student Living With You You may be able to deduct some expenses of having a student live with you. Can i file 2011 tax return online You can deduct qualifying expenses for a foreign or American student who: Lives in your home under a written agreement between you and a qualified organization (defined later) as part of a program of the organization to provide educational opportunities for the student, Is not your relative (defined later) or dependent (also defined later), and Is a full-time student in the twelfth or any lower grade at a school in the United States. Can i file 2011 tax return online You can deduct up to $50 a month for each full calendar month the student lives with you. Can i file 2011 tax return online Any month when conditions (1) through (3) above are met for 15 or more days counts as a full month. Can i file 2011 tax return online Qualified organization. Can i file 2011 tax return online   For these purposes, a qualified organization can be any of the organizations described earlier under Types of Qualified Organizations , except those in (4) and (5). Can i file 2011 tax return online For example, if you are providing a home for a student as part of a state or local government program, you cannot deduct your expenses as charitable contributions. Can i file 2011 tax return online But see Foster parents under Out-of-Pocket Expenses in Giving Services, later, if you provide the home as a foster parent. Can i file 2011 tax return online Relative. Can i file 2011 tax return online   The term “relative” means any of the following persons. Can i file 2011 tax return online Your child, stepchild, foster child, or a descendant of any of them (for example, your grandchild). Can i file 2011 tax return online A legally adopted child is considered your child. Can i file 2011 tax return online Your brother, sister, half brother, half sister, stepbrother, or stepsister. Can i file 2011 tax return online Your father, mother, grandparent, or other direct ancestor. Can i file 2011 tax return online Your stepfather or stepmother. Can i file 2011 tax return online A son or daughter of your brother or sister. Can i file 2011 tax return online A brother or sister of your father or mother. Can i file 2011 tax return online Your son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law. Can i file 2011 tax return online Dependent. Can i file 2011 tax return online   For this purpose, the term “dependent” means: A person you can claim as a dependent, or A person you could have claimed as a dependent except that: He or she received gross income of $3,900 or more, He or she filed a joint return, or You, or your spouse if filing jointly, could be claimed as a dependent on someone else's 2013 return. Can i file 2011 tax return online    Foreign students brought to this country under a qualified international education exchange program and placed in American homes for a temporary period generally are not U. Can i file 2011 tax return online S. Can i file 2011 tax return online residents and cannot be claimed as dependents. Can i file 2011 tax return online Qualifying expenses. Can i file 2011 tax return online   You may be able to deduct the cost of books, tuition, food, clothing, transportation, medical and dental care, entertainment, and other amounts you actually spend for the well-being of the student. Can i file 2011 tax return online Expenses that do not qualify. Can i file 2011 tax return online   You cannot deduct depreciation on your home, the fair market value of lodging, and similar items not considered amounts actually spent by you. Can i file 2011 tax return online Nor can you deduct general household expenses, such as taxes, insurance, and repairs. Can i file 2011 tax return online Reimbursed expenses. Can i file 2011 tax return online   In most cases, you cannot claim a charitable contribution deduction if you are compensated or reimbursed for any part of the costs of having a student live with you. Can i file 2011 tax return online However, you may be able to claim a charitable contribution deduction for the unreimbursed portion of your expenses if you are reimbursed only for an extraordinary or one-time item, such as a hospital bill or vacation trip, you paid in advance at the request of the student's parents or the sponsoring organization. Can i file 2011 tax return online Mutual exchange program. Can i file 2011 tax return online   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. Can i file 2011 tax return online Reporting expenses. Can i file 2011 tax return online   For a list of what you must file with your return if you deduct expenses for a student living with you, see Reporting expenses for student living with you under How To Report, later. Can i file 2011 tax return online Out-of-Pocket Expenses in Giving Services Table 2. Can i file 2011 tax return online Volunteers' Questions and Answers If you volunteer for a qualified organization, the following questions and answers may apply to you. Can i file 2011 tax return online All of the rules explained in this publication also apply. Can i file 2011 tax return online See, in particular, Out-of-Pocket Expenses in Giving Services . Can i file 2011 tax return online Question Answer I volunteer 6 hours a week in the office of a qualified organization. Can i file 2011 tax return online The receptionist is paid $10 an hour for the same work. Can i file 2011 tax return online Can I deduct $60 a week for my time? No, you cannot deduct the value of your time or services. Can i file 2011 tax return online  The office is 30 miles from my home. Can i file 2011 tax return online 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. Can i file 2011 tax return online If you do not want to figure your actual costs, you can deduct 14 cents for each mile. Can i file 2011 tax return online I volunteer as a Red Cross nurse's aide at a hospital. Can i file 2011 tax return online 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. Can i file 2011 tax return online I pay a babysitter to watch my children while I volunteer for a qualified organization. Can i file 2011 tax return online 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. Can i file 2011 tax return online (If you have childcare expenses so you can work for pay, see Publication 503, Child and Dependent Care Expenses. Can i file 2011 tax return online ) 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. Can i file 2011 tax return online 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. Can i file 2011 tax return online Table 2 contains questions and answers that apply to some individuals who volunteer their services. Can i file 2011 tax return online Underprivileged youths selected by charity. Can i file 2011 tax return online   You can deduct reasonable unreimbursed out-of-pocket expenses you pay to allow underprivileged youths to attend athletic events, movies, or dinners. Can i file 2011 tax return online The youths must be selected by a charitable organization whose goal is to reduce juvenile delinquency. Can i file 2011 tax return online Your own similar expenses in accompanying the youths are not deductible. Can i file 2011 tax return online Conventions. Can i file 2011 tax return online   If a qualified organization selects you to attend a convention as its representative, you can deduct your unreimbursed expenses for travel, including reasonable amounts for meals and lodging, while away from home overnight for the convention. Can i file 2011 tax return online However, see Travel , later. Can i file 2011 tax return online   You cannot deduct personal expenses for sightseeing, fishing parties, theater tickets, or nightclubs. Can i file 2011 tax return online You also cannot deduct travel, meals and lodging, and other expenses for your spouse or children. Can i file 2011 tax return online   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. Can i file 2011 tax return online You can, however, deduct unreimbursed expenses that are directly connected with giving services for your church during the convention. Can i file 2011 tax return online Uniforms. Can i file 2011 tax return online   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. Can i file 2011 tax return online Foster parents. Can i file 2011 tax return online   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. Can i file 2011 tax return online A qualified organization must select the individuals you take into your home for foster care. Can i file 2011 tax return online   You can deduct expenses that meet both of the following requirements. Can i file 2011 tax return online They are unreimbursed out-of-pocket expenses to feed, clothe, and care for the foster child. Can i file 2011 tax return online They are incurred primarily to benefit the qualified organization. Can i file 2011 tax return online   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. Can i file 2011 tax return online For details, see Publication 501, Exemptions, Standard Deduction, and Filing Information. Can i file 2011 tax return online Example. Can i file 2011 tax return online You cared for a foster child because you wanted to adopt her, not to benefit the agency that placed her in your home. Can i file 2011 tax return online Your unreimbursed expenses are not deductible as charitable contributions. Can i file 2011 tax return online Church deacon. Can i file 2011 tax return online   You can deduct as a charitable contribution any unreimbursed expenses you have while in a permanent diaconate program established by your church. Can i file 2011 tax return online These expenses include the cost of vestments, books, and transportation required in order to serve in the program as either a deacon candidate or an ordained deacon. Can i file 2011 tax return online Car expenses. Can i file 2011 tax return online   You can deduct as a charitable contribution any unreimbursed out-of-pocket expenses, such as the cost of gas and oil, directly related to the use of your car in giving services to a charitable organization. Can i file 2011 tax return online You cannot deduct general repair and maintenance expenses, depreciation, registration fees, or the costs of tires or insurance. Can i file 2011 tax return online   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. Can i file 2011 tax return online   You can deduct parking fees and tolls whether you use your actual expenses or the standard mileage rate. Can i file 2011 tax return online   You must keep reliable written records of your car expenses. Can i file 2011 tax return online For more information, see Car expenses under Records To Keep, later. Can i file 2011 tax return online Travel. Can i file 2011 tax return online   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. Can i file 2011 tax return online This applies whether you pay the expenses directly or indirectly. Can i file 2011 tax return online You are paying the expenses indirectly if you make a payment to the charitable organization and the organization pays for your travel expenses. Can i file 2011 tax return online   The deduction for travel expenses will not be denied simply because you enjoy providing services to the charitable organization. Can i file 2011 tax return online 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. Can i file 2011 tax return online 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. Can i file 2011 tax return online Example 1. Can i file 2011 tax return online You are a troop leader for a tax-exempt youth group and you take the group on a camping trip. Can i file 2011 tax return online You are responsible for overseeing the setup of the camp and for providing adult supervision for other activities during the entire trip. Can i file 2011 tax return online You participate in the activities of the group and enjoy your time with them. Can i file 2011 tax return online You oversee the breaking of camp and you transport the group home. Can i file 2011 tax return online You can deduct your travel expenses. Can i file 2011 tax return online Example 2. Can i file 2011 tax return online You sail from one island to another and spend 8 hours a day counting whales and other forms of marine life. Can i file 2011 tax return online The project is sponsored by a charitable organization. Can i file 2011 tax return online In most circumstances, you cannot deduct your expenses. Can i file 2011 tax return online Example 3. Can i file 2011 tax return online You work for several hours each morning on an archeological dig sponsored by a charitable organization. Can i file 2011 tax return online The rest of the day is free for recreation and sightseeing. Can i file 2011 tax return online You cannot take a charitable contribution deduction even though you work very hard during those few hours. Can i file 2011 tax return online Example 4. Can i file 2011 tax return online You spend the entire day attending a charitable organization's regional meeting as a chosen representative. Can i file 2011 tax return online In the evening you go to the theater. Can i file 2011 tax return online You can claim your travel expenses as charitable contributions, but you cannot claim the cost of your evening at the theater. Can i file 2011 tax return online Daily allowance (per diem). Can i file 2011 tax return online   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. Can i file 2011 tax return online You may be able to deduct any necessary travel expenses that are more than the allowance. Can i file 2011 tax return online Deductible travel expenses. Can i file 2011 tax return online   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. Can i file 2011 tax return online Because these travel expenses are not business-related, they are not subject to the same limits as business related expenses. Can i file 2011 tax return online For information on business travel expenses, see Travel in Publication 463, Travel, Entertainment, Gift, and Car Expenses. Can i file 2011 tax return online Expenses of Whaling Captains You may be able to deduct as a charitable contribution any reasonable and necessary whaling expenses you pay during the year to carry out sanctioned whaling activities. Can i file 2011 tax return online The deduction is limited to $10,000 a year. Can i file 2011 tax return online To claim the deduction, you must be recognized by the Alaska Eskimo Whaling Commission as a whaling captain charged with the responsibility of maintaining and carrying out sanctioned whaling activities. Can i file 2011 tax return online Sanctioned whaling activities are subsistence bowhead whale hunting activities conducted under the management plan of the Alaska Eskimo Whaling Commission. Can i file 2011 tax return online Whaling expenses include expenses for: Acquiring and maintaining whaling boats, weapons, and gear used in sanctioned whaling activities, Supplying food for the crew and other provisions for carrying out these activities, and Storing and distributing the catch from these activities. Can i file 2011 tax return online You must keep records showing the time, place, date, amount, and nature of the expenses. Can i file 2011 tax return online For details, see Revenue Procedure 2006-50, which is on page 944 of Internal Revenue Bulletin 2006-47 at www. Can i file 2011 tax return online irs. Can i file 2011 tax return online gov/pub/irs-irbs/irb06-47. Can i file 2011 tax return online pdf. Can i file 2011 tax return online Contributions You Cannot Deduct There are some contributions you cannot deduct and others you can deduct only in part. Can i file 2011 tax return online You cannot deduct as a charitable contribution: A contribution to a specific individual, A contribution to a nonqualified organization, The part of a contribution from which you receive or expect to receive a benefit, The value of your time or services, Your personal expenses, A qualified charitable distribution from an individual retirement arrangement (IRA), Appraisal fees, Certain contributions to donor-advised funds, or Certain contributions of partial interests in property. Can i file 2011 tax return online Detailed discussions of these items follow. Can i file 2011 tax return online Contributions to Individuals You cannot deduct contributions to specific individuals, including the following. Can i file 2011 tax return online Contributions to fraternal societies made for the purpose of paying medical or burial expenses of members. Can i file 2011 tax return online Contributions to individuals who are needy or worthy. Can i file 2011 tax return online You cannot deduct these contributions even if you make them to a qualified organization for the benefit of a specific person. Can i file 2011 tax return online 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. Can i file 2011 tax return online Example. Can i file 2011 tax return online You can deduct contributions to a qualified organization for flood relief, hurricane relief, or other disaster relief. Can i file 2011 tax return online However, you cannot deduct contributions earmarked for relief of a particular individual or family. Can i file 2011 tax return online Payments to a member of the clergy that can be spent as he or she wishes, such as for personal expenses. Can i file 2011 tax return online Expenses you paid for another person who provided services to a qualified organization. Can i file 2011 tax return online Example. Can i file 2011 tax return online Your son does missionary work. Can i file 2011 tax return online You pay his expenses. Can i file 2011 tax return online You cannot claim a deduction for your son's unreimbursed expenses related to his contribution of services. Can i file 2011 tax return online Payments to a hospital that are for a specific patient's care or for services for a specific patient. Can i file 2011 tax return online You cannot deduct these payments even if the hospital is operated by a city, state, or other qualified organization. Can i file 2011 tax return online Contributions to Nonqualified Organizations You cannot deduct contributions to organizations that are not qualified to receive tax-deductible contributions, including the following. Can i file 2011 tax return online 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. Can i file 2011 tax return online Chambers of commerce and other business leagues or organizations. Can i file 2011 tax return online Civic leagues and associations. Can i file 2011 tax return online Communist organizations. Can i file 2011 tax return online Country clubs and other social clubs. Can i file 2011 tax return online Foreign organizations other than certain Canadian, Israeli, or Mexican charitable organizations. Can i file 2011 tax return online (See Canadian charities , Mexican charities , and Israeli charities under Organizations That Qualify To Receive Deductible Contributions, earlier. Can i file 2011 tax return online ) Also, you cannot deduct a contribution you made to any qualifying organization if the contribution is earmarked to go to a foreign organization. Can i file 2011 tax return online However, certain contributions to a qualified organization for use in a program conducted by a foreign charity may be deductible as long as they are not earmarked to go to the foreign charity. Can i file 2011 tax return online For the contribution to be deductible, the qualified organization must approve the program as furthering its own exempt purposes and must keep control over the use of the contributed funds. Can i file 2011 tax return online The contribution is also deductible if the foreign charity is only an administrative arm of the qualified organization. Can i file 2011 tax return online Homeowners' associations. Can i file 2011 tax return online Labor unions. Can i file 2011 tax return online But you may be able to deduct union dues as a miscellaneous itemized deduction, subject to the 2%-of-adjusted-gross-income limit, on Schedule A (Form 1040). Can i file 2011 tax return online See Publication 529, Miscellaneous Deductions. Can i file 2011 tax return online Political organizations and candidates. Can i file 2011 tax return online 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. Can i file 2011 tax return online See Contributions From Which You Benefit under Contributions You Can Deduct, earlier. Can i file 2011 tax return online These contributions include the following. Can i file 2011 tax return online Contributions for lobbying. Can i file 2011 tax return online This includes amounts you earmark for use in, or in connection with, influencing specific legislation. Can i file 2011 tax return online Contributions to a retirement home for room, board, maintenance, or admittance. Can i file 2011 tax return online Also, if the amount of your contribution depends on the type or size of apartment you will occupy, it is not a charitable contribution. Can i file 2011 tax return online Costs of raffles, bingo, lottery, etc. Can i file 2011 tax return online 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. Can i file 2011 tax return online For information on how to report gambling winnings and losses, see Deductions Not Subject to the 2% Limit in Publication 529. Can i file 2011 tax return online Dues to fraternal orders and similar groups. Can i file 2011 tax return online However, see Membership fees or dues under Contributions From Which You Benefit, earlier. Can i file 2011 tax return online Tuition, or amounts you pay instead of tuition. Can i file 2011 tax return online 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. Can i file 2011 tax return online 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. Can i file 2011 tax return online ” Contributions connected with split-dollar insurance arrangements. Can i file 2011 tax return online You cannot deduct any part of a contribution to a charitable organization if, in connection with the contribution, the organization directly or indirectly pays, has paid, or is expected to pay any premium on any life insurance, annuity, or endowment contract for which you, any member of your family, or any other person chosen by you (other than a qualified charitable organization) is a beneficiary. Can i file 2011 tax return online Example. Can i file 2011 tax return online You donate money to a charitable organization. Can i file 2011 tax return online The charity uses the money to purchase a cash value life insurance policy. Can i file 2011 tax return online The beneficiaries under the insurance policy include members of your family. Can i file 2011 tax return online Even though the charity may eventually get some benefit out of the insurance policy, you cannot deduct any part of the donation. Can i file 2011 tax return online Qualified Charitable Distributions A qualified charitable distribution (QCD) is a distribution made directly by the trustee of your individual retirement arrangement (IRA), other than a SEP or SIMPLE IRA, to certain qualified organizations. Can i file 2011 tax return online You must have been at least age 70½ when the distribution was made. Can i file 2011 tax return online Your total QCDs for the year cannot be more than $100,000. Can i file 2011 tax return online If all the requirements are met, a QCD is nontaxable, but you cannot claim a charitable contribution deduction for a QCD. Can i file 2011 tax return online See Publication 590, Individual Retirement Arrangements (IRAs), for more information about QCDs. Can i file 2011 tax return online 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. Can i file 2011 tax return online Personal Expenses You cannot deduct personal, living, or family expenses, such as the following items. Can i file 2011 tax return online 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. Can i file 2011 tax return online Adoption expenses, including fees paid to an adoption agency and the costs of keeping a child in your home before adoption is final. Can i file 2011 tax return online However, you may be able to claim a tax credit for these expenses. Can i file 2011 tax return online Also, you may be able to exclude from your gross income amounts paid or reimbursed by your employer for your adoption expenses. Can i file 2011 tax return online See Form 8839, Qualified Adoption Expenses, and its instructions, for more information. Can i file 2011 tax return online You also may be able to claim an exemption for the child. Can i file 2011 tax return online See Exemptions for Dependents in Publication 501 for more information. Can i file 2011 tax return online Appraisal Fees You cannot deduct as a charitable contribution any fees you pay to find the fair market value of donated property. Can i file 2011 tax return online But you can claim them, subject to the 2%-of-adjusted-gross-income limit, as a miscellaneous itemized deduction on Schedule A (Form 1040). Can i file 2011 tax return online See Deductions Subject to the 2% Limit in Publication 529 for more information. Can i file 2011 tax return online Contributions to Donor-Advised Funds You cannot deduct a contribution to a donor-advised fund if: The qualified organization that sponsors the fund is a war veterans' organization, a fraternal society, or a nonprofit cemetery company, or You do not have an acknowledgment from that sponsoring organization that it has exclusive legal control over the assets contributed. Can i file 2011 tax return online There are also other circumstances in which you cannot deduct your contribution to a donor-advised fund. Can i file 2011 tax return online Generally, a donor-advised fund is a fund or account in which a donor can, because of being a donor, advise the fund how to distribute or invest amounts held in the fund. Can i file 2011 tax return online For details, see Internal Revenue Code section 170(f)(18). Can i file 2011 tax return online Partial Interest in Property Generally, you cannot deduct a contribution of less than your entire interest in property. Can i file 2011 tax return online For details, see Partial Interest in Property under Contributions of Property, later. Can i file 2011 tax return online 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. Can i file 2011 tax return online However, if the property has increased in value, you may have to make some adjustments to the amount of your deduction. Can i file 2011 tax return online See Giving Property That Has Increased in Value , later. Can i file 2011 tax return online 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. Can i file 2011 tax return online Contributions Subject to Special Rules Special rules apply if you contribute: Clothing or household items, A car, boat, or airplane, Taxidermy property, Property subject to a debt, A partial interest in property, A fractional interest in tangible personal property, A qualified conservation contribution, A future interest in tangible personal property, Inventory from your business, or A patent or other intellectual property. Can i file 2011 tax return online These special rules are described next. Can i file 2011 tax return online Clothing and Household Items You cannot take a deduction for clothing or household items you donate unless the clothing or household items are in good used condition or better. Can i file 2011 tax return online Exception. Can i file 2011 tax return online   You can take a deduction for a contribution of an item of clothing or a household item that is not in good used condition or better if you deduct more than $500 for it and include a qualified appraisal of it with your return. Can i file 2011 tax return online Household items. Can i file 2011 tax return online   Household items include: Furniture and furnishings, Electronics, Appliances, Linens, and Other similar items. Can i file 2011 tax return online   Household items do not include: Food, Paintings, antiques, and other objects of art, Jewelry and gems, and Collections. Can i file 2011 tax return online Fair market value. Can i file 2011 tax return online   To determine the fair market value of these items, use the rules under Determining Fair Market Value , later. Can i file 2011 tax return online Cars, Boats, and Airplanes The following rules apply to any donation of a qualified vehicle. Can i file 2011 tax return online 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. Can i file 2011 tax return online Deduction more than $500. Can i file 2011 tax return online   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. Can i file 2011 tax return online 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. Can i file 2011 tax return online Form 1098-C. Can i file 2011 tax return online   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. Can i file 2011 tax return online The Form 1098-C (or other statement) will show the gross proceeds from the sale of the vehicle. Can i file 2011 tax return online   If you e-file your return, you must: Attach Copy B of Form 1098-C to Form 8453, U. Can i file 2011 tax return online S. Can i file 2011 tax return online Individual Income Tax Transmittal for an IRS e-file Return, and mail the forms to the IRS, or Include Copy B of Form 1098-C as a pdf attachment if your software program allows it. Can i file 2011 tax return online   If you do not attach Form 1098-C (or other statement), you cannot deduct your contribution. Can i file 2011 tax return online    You must get Form 1098-C (or other statement) within 30 days of the sale of the vehicle. Can i file 2011 tax return online But if exception 1 or 2 (described later) applies, you must get Form 1098-C (or other statement) within 30 days of your donation. Can i file 2011 tax return online Filing deadline approaching and still no Form 1098-C. Can i file 2011 tax return online   If the filing deadline is approaching and you still do not have a Form 1098-C, you have two choices. Can i file 2011 tax return online Request an automatic 6-month extension of time to file your return. Can i file 2011 tax return online You can get this extension by filing Form 4868, Application for Automatic Extension of Time To File U. Can i file 2011 tax return online S. Can i file 2011 tax return online Individual Income Tax Return. Can i file 2011 tax return online For more information, see the instructions for Form 4868. Can i file 2011 tax return online File the return on time without claiming the deduction for the qualified vehicle. Can i file 2011 tax return online After receiving the Form 1098-C, file an amended return, Form 1040X, Amended U. Can i file 2011 tax return online S. Can i file 2011 tax return online Individual Income Tax Return, claiming the deduction. Can i file 2011 tax return online Attach Copy B of Form 1098-C (or other statement) to the amended return. Can i file 2011 tax return online Exceptions. Can i file 2011 tax return online   There are two exceptions to the rules just described for deductions of more than $500. Can i file 2011 tax return online Exception 1—vehicle used or improved by organization. Can i file 2011 tax return online   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. Can i file 2011 tax return online 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. Can i file 2011 tax return online The Form 1098-C (or other statement) will show whether this exception applies. Can i file 2011 tax return online    Exception 2—vehicle given or sold to needy individual. Can i file 2011 tax return online   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. Can i file 2011 tax return online 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. Can i file 2011 tax return online The Form 1098-C (or other statement) will show whether this exception applies. Can i file 2011 tax return online   This exception does not apply if the organization sells the vehicle at auction. Can i file 2011 tax return online In that case, you cannot deduct the vehicle's fair market value. Can i file 2011 tax return online Example. Can i file 2011 tax return online Anita donates a used car to a qualified organization. Can i file 2011 tax return online She bought it 3 years ago for $9,000. Can i file 2011 tax return online A used car guide shows the fair market value for this type of car is $6,000. Can i file 2011 tax return online However, Anita gets a Form 1098-C from the organization showing the car was sold for $2,900. Can i file 2011 tax return online Neither exception 1 nor exception 2 applies. Can i file 2011 tax return online If Anita itemizes her deductions, she can deduct $2,900 for her donation. Can i file 2011 tax return online She must attach Form 1098-C and Form 8283 to her return. Can i file 2011 tax return online Deduction $500 or less. Can i file 2011 tax return online   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. Can i file 2011 tax return online 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. Can i file 2011 tax return online   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. Can i file 2011 tax return online The statement must contain the information and meet the tests for an acknowledgment described under Contributions of $250 or More under Records To Keep, later. Can i file 2011 tax return online Fair market value. Can i file 2011 tax return online   To determine a vehicle's fair market value, use the rules described under Determining Fair Market Value , later. Can i file 2011 tax return online Donations of inventory. Can i file 2011 tax return online   The vehicle donation rules just described do not apply to donations of inventory. Can i file 2011 tax return online For example, these rules do not apply if you are a car dealer who donates a car you had been holding for sale to customers. Can i file 2011 tax return online See Inventory , later. Can i file 2011 tax return online Taxidermy Property If you donate taxidermy property to a qualified organization, your deduction is limited to your basis in the property or its fair market value, whichever is less. Can i file 2011 tax return online This applies if you prepared, stuffed, or mounted the property or paid or incurred the cost of preparing, stuffing, or mounting the property. Can i file 2011 tax return online Your basis for this purpose includes only the cost of preparing, stuffing, and mounting the property. Can i file 2011 tax return online Your basis does not include transportation or travel costs. Can i file 2011 tax return online It also does not include the direct or indirect costs for hunting or killing an animal, such as equipment costs. Can i file 2011 tax return online In addition, it does not include the value of your time. Can i file 2011 tax return online Taxidermy property means any work of art that: Is the reproduction or preservation of an animal, in whole or in part, Is prepared, stuffed, or mounted to recreate one or more characteristics of the animal, and Contains a part of the body of the dead animal. Can i file 2011 tax return online Property Subject to a Debt If you contribute property subject to a debt (such as a mortgage), you must reduce the fair market value of the property by: Any allowable deduction for interest you paid (or will pay) that is attributable to any period after the contribution, and If the property is a bond, the lesser of: Any allowable deduction for interest you paid (or will pay) to buy or carry the bond that is attributable to any period before the contribution, or The interest, including bond discount, receivable on the bond that is attributable to any period before the contribution, and that is not includible in your income due to your accounting method. Can i file 2011 tax return online This prevents you from deducting the same amount as both investment interest and a charitable contribution. Can i file 2011 tax return online If the recipient (or another person) assumes the debt, you must also reduce the fair market value of the property by the amount of the outstanding debt assumed. Can i file 2011 tax return online The amount of the debt is also treated as an amount realized on the sale or exchange of property for purposes of figuring your taxable gain (if any). Can i file 2011 tax return online For more information, see Bargain Sales under Giving Property That Has Increased in Value, later. Can i file 2011 tax return online Partial Interest in Property Generally, you cannot deduct a charitable contribution of less than your entire interest in property. Can i file 2011 tax return online Right to use property. Can i file 2011 tax return online   A contribution of the right to use property is a contribution of less than your entire interest in that property and is not deductible. Can i file 2011 tax return online Example 1. Can i file 2011 tax return online You own a 10-story office building and donate rent-free use of the top floor to a charitable organization. Can i file 2011 tax return online Because you still own the building, you have contributed a partial interest in the property and cannot take a deduction for the contribution. Can i file 2011 tax return online Example 2. Can i file 2011 tax return online Mandy White owns a vacation home at the beach that she sometimes rents to others. Can i file 2011 tax return online For a fund-raising auction at her church, she donated the right to use the vacation home for 1 week. Can i file 2011 tax return online At the auction, the church received and accepted a bid from Lauren Green equal to the fair rental value of the home for 1 week. Can i file 2011 tax return online Mandy cannot claim a deduction because of the partial interest rule. Can i file 2011 tax return online Lauren cannot claim a deduction either, because she received a benefit equal to the amount of her payment. Can i file 2011 tax return online See Contributions From Which You Benefit , earlier. Can i file 2011 tax return online Exceptions. Can i file 2011 tax return online   You can deduct a charitable contribution of a partial interest in property only if that interest represents one of the following items. Can i file 2011 tax return online A remainder interest in your personal home or farm. Can i file 2011 tax return online A remainder interest is one that passes to a beneficiary after the end of an earlier interest in the property. Can i file 2011 tax return online Example. Can i file 2011 tax return online You keep the right to live in your home during your lifetime and give your church a remainder interest that begins upon your death. Can i file 2011 tax return online You can deduct the value of the remainder interest. Can i file 2011 tax return online An undivided part of your entire interest. Can i file 2011 tax return online This must consist of a part of every substantial interest or right you own in the property and must last as long as your interest in the property lasts. Can i file 2011 tax return online But see Fractional Interest in Tangible Personal Property , later. Can i file 2011 tax return online Example. Can i file 2011 tax return online You contribute voting stock to a qualified organization but keep the right to vote the stock. Can i file 2011 tax return online The right to vote is a substantial right in the stock. Can i file 2011 tax return online You have not contributed an undivided part of your entire interest and cannot deduct your contribution. Can i file 2011 tax return online A partial interest that would be deductible if transferred to certain types of trusts. Can i file 2011 tax return online A qualified conservation contribution (defined later). Can i file 2011 tax return online For information about how to figure the value of a contribution of a partial interest in property, see Partial Interest in Property Not in Trust in Publication 561. Can i file 2011 tax return online Fractional Interest in Tangible Personal Property You cannot deduct a charitable contribution of a fractional interest in tangible personal property unless all interests in the property are held immediately before the contribution by: You, or You and the qualifying organization receiving the contribution. Can i file 2011 tax return online If you make an additional contribution later, the fair market value of that contribution will be determined by using the smaller of: The fair market value of the property at the time of the initial contribution, or The fair market value of the property at the time of the additional contribution. Can i file 2011 tax return online Tangible personal property is defined later under Future Interest in Tangible Personal Property . Can i file 2011 tax return online A fractional interest in property is an undivided portion of your entire interest in the property. Can i file 2011 tax return online Example. Can i file 2011 tax return online An undivided one-quarter interest in a painting that entitles an art museum to possession of the painting for 3 months of each year is a fractional interest in the property. Can i file 2011 tax return online Recapture of deduction. Can i file 2011 tax return online   You must recapture your charitable contribution deduction by including it in your income if both of the following statements are true. Can i file 2011 tax return online You contributed a fractional interest in tangible personal property after August 17, 2006. Can i file 2011 tax return online You do not contribute the rest of your interests in the property to the original recipient or, if it no longer exists, another qualified organization on or before the earlier of: The date that is 10 years after the date of the initial contribution, or The date of your death. Can i file 2011 tax return online   Recapture is also required if the qualified organization has not taken substantial physical possession of the property and used it in a way related to the organization's purpose during the period beginning on the date of the initial contribution and ending on the earlier of: The date that is 10 years after the date of the initial contribution, or The date of your death. Can i file 2011 tax return online Additional tax. Can i file 2011 tax return online   If you must recapture your deduction, you must also pay interest and an additional tax equal to 10% of the amount recaptured. Can i file 2011 tax return online Qualified Conservation Contribution A qualified conservation contribution is a contribution of a qualified real property interest to a qualified organization to be used only for conservation purposes. Can i file 2011 tax return online Qualified organization. Can i file 2011 tax return online   For purposes of a qualified conservation contribution, a qualified organization is: A governmental unit, A publicly supported charity, or An organization controlled by, and operated for the exclusive benefit of, a governmental unit or a publicly supported charity. Can i file 2011 tax return online The organization also must have a commitment to protect the conservation purposes of the donation and must have the resources to enforce the restrictions. Can i file 2011 tax return online   A publicly supported charity is an organization of the type described in (1) under Types of Qualified Organizations , earlier, that normally receives a substantial part of its support, other than income from its exempt activities, from direct or indirect contributions from the general public or from governmental units. Can i file 2011 tax return online Qualified real property interest. Can i file 2011 tax return online   This is any of the following interests in real property. Can i file 2011 tax return online Your entire interest in real estate other than a mineral interest (subsurface oil, gas, or other minerals, and the right of access to these minerals). Can i file 2011 tax return online A remainder interest. Can i file 2011 tax return online A restriction (granted in perpetuity) on the use that may be made of the real property. Can i file 2011 tax return online Conservation purposes. Can i file 2011 tax return online   Your contribution must be made only for one of the following conservation purposes. Can i file 2011 tax return online Preserving land areas for outdoor recreation by, or for the education of, the general public. Can i file 2011 tax return online Protecting a relatively natural habitat of fish, wildlife, or plants, or a similar ecosystem. Can i file 2011 tax return online Preserving open space, including farmland and forest land, if it yields a significant public benefit. Can i file 2011 tax return online The open space must be preserved either for the scenic enjoyment of the general public or under a clearly defined federal, state, or local governmental conservation policy. Can i file 2011 tax return online Preserving a historically important land area or a certified historic structure. Can i file 2011 tax return online Building in registered historic district. Can i file 2011 tax return online   If a building in a registered historic district is a certified historic structure, a contribution of a qualified real property interest that is an easement or other restriction on the exterior of the building is deductible only if it meets all of the following conditions. Can i file 2011 tax return online The restriction must preserve the entire exterior of the building (including its front, sides, rear, and height) and must prohibit any change to the exterior of the building that is inconsistent with its historical character. Can i file 2011 tax return online You and the organization receiving the contribution must enter into a written agreement certifying, under penalty of perjury, that the organization: Is a qualified organization with a purpose of environmental protection, land conservation, open space preservation, or historic preservation, and Has the resources to manage and enforce the restriction and a commitment to do so. Can i file 2011 tax return online You must include with your return: A qualified appraisal, Photographs of the building's entire exterior, and A description of all restrictions on development of the building, such as zoning laws and restrictive covenants. Can i file 2011 tax return online   If you claimed the rehabilitation credit for the building for any of the 5 years before the year of the contribution, your charitable deduction is reduced. Can i file 2011 tax return online For more information, see Form 3468, Investment Credit, and Internal Revenue Code section 170(f)(14). Can i file 2011 tax return online   If you claim a deduction of more than $10,000, your deduction will not be allowed unless you pay a $500 filing fee. Can i file 2011 tax return online See Form 8283-V, Payment Voucher for Filing Fee Under Section 170(f)(13), and its instructions. Can i file 2011 tax return online You may be able to deduct the filing fee as a miscellaneous itemized deduction, subject to the 2%-of-adjusted-gross-income limit, on Schedule A (Form 1040). Can i file 2011 tax return online See Deductions Subject to the 2% Limit in Publication 529 for more information. Can i file 2011 tax return online More information. Can i file 2011 tax return online   For information about determining the fair market value of qualified conservation contributions, see Publication 561. Can i file 2011 tax return online For information about the limits that apply to deductions for this type of contribution, see Limits on Deductions , later. Can i file 2011 tax return online For more information about qualified conservation contributions, see Regulations section 1. Can i file 2011 tax return online 170A-14. Can i file 2011 tax return online Future Interest in Tangible Personal Property You cannot deduct the value of a charitable contribution of a future interest in tangible personal property until all intervening interests in and rights to the actual possession or enjoyment of the property have either expired or been turned over to someone other than yourself, a related person, or a related organization. Can i file 2011 tax return online But see Fractional Interest in Tangible Personal Property , earlier, and Tangible personal property put to unrelated use , later. Can i file 2011 tax return online Related persons include your spouse, children, grandchildren, brothers, sisters, and parents. Can i file 2011 tax return online Related organizations may include a partnership or corporation in which you have an interest, or an estate or trust with which you have a connection. Can i file 2011 tax return online Tangible personal property. Can i file 2011 tax return online   This is any property, other than land or buildings, that can be seen or touched. Can i file 2011 tax return online It includes furniture, books, jewelry, paintings, and cars. Can i file 2011 tax return online Future interest. Can i file 2011 tax return online   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. Can i file 2011 tax return online Example. Can i file 2011 tax return online You own an antique car that you contribute to a museum. Can i file 2011 tax return online You give up ownership, but retain the right to keep the car in your garage with your personal collection. Can i file 2011 tax return online Because you keep an interest in the property, you cannot deduct the contribution. Can i file 2011 tax return online If you turn the car over to the museum in a later year, giving up all rights to its use, possession, and enjoyment, you can take a deduction for the contribution in that later year. Can i file 2011 tax return online Inventory If you contribute inventory (property you sell in the course of your business), the amount you can deduct is the smaller of its fair market value on the day you contributed it or its basis. Can i file 2011 tax return online The basis of contributed inventory is any cost incurred for the inventory in an earlier year that you would otherwise include in your opening inventory for the year of the contribution. Can i file 2011 tax return online You must remove the amount of your charitable contribution deduction from your opening inventory. Can i file 2011 tax return online It is not part of the cost of goods sold. Can i file 2011 tax return online If the cost of donated inventory is not included in your opening inventory, the inventory's basis is zero and you cannot claim a charitable contribution deduction. Can i file 2011 tax return online Treat the inventory's cost as you would ordinarily treat it under your method of accounting. Can i file 2011 tax return online For example, include the purchase price of inventory bought and donated in the same year in the cost of goods sold for that year. Can i file 2011 tax return online A special rule applies to certain donations of food inventory. Can i file 2011 tax return online See Food Inventory, later. Can i file 2011 tax return online Patents and Other Intellectual Property If you donate intellectual property to a qualified organization, your deduction is limited to the basis of the property or the fair market value of the property, whichever is smaller. Can i file 2011 tax return online Intellectual property means any of the following: Patents. Can i file 2011 tax return online Copyrights (other than a copyright described in Internal Revenue Code sections 1221(a)(3) or 1231(b)(1)(C)). Can i file 2011 tax return online Trademarks. Can i file 2011 tax return online Trade names. Can i file 2011 tax return online Trade secrets. Can i file 2011 tax return online Know-how. Can i file 2011 tax return online Software (other than software described in Internal Revenue Code section 197(e)(3)(A)(i)). Can i file 2011 tax return online Other similar property or applications or registrations of such property. Can i file 2011 tax return online Additional deduction based on income. Can i file 2011 tax return online   You may be able to claim additional charitable contribution deductions in the year of the contribution and years following, based on the income, if any, from the donated property. Can i file 2011 tax return online   The following table shows the percentage of income from the property that you can deduct for each of your tax years ending on or after the date of the contribution. Can i file 2011 tax return online In the table, “tax year 1,” for example, means your first tax year ending on or after the date of the contribution. Can i file 2011 tax return online However, you can take the additional deduction only to the extent the total of the amounts figured using this table is more than the amount of the deduction claimed for the original donation of the property. Can i file 2011 tax return online   After the legal life of the intellectual property ends, or after the 10th anniversary of the donation, whichever is earlier, no additional deduction is allowed. Can i file 2011 tax return online The additional deductions cannot be taken for intellectual property donated to certain private foundations. Can i file 2011 tax return online Tax year Deductible percentage 1 100% 2 100% 3 90% 4 80% 5 70% 6 60% 7 50% 8 40% 9 30% 10 20% 11 10% 12 10% Reporting requirements. Can i file 2011 tax return online   You must inform the organization at the time of the donation that you intend to treat the donation as a contribution subject to the provisions just discussed. Can i file 2011 tax return online   The organization is required to file an information return showing the income from the property, with a copy to you. Can i file 2011 tax return online This is done on Form 8899, Notice of Income From Donated Intellectual Property. Can i file 2011 tax return online Determining Fair Market Value This section discusses general guidelines for determining the fair market value of various types of donated property. Can i file 2011 tax return online Publication 561 contains a more complete discussion. Can i file 2011 tax return online 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. Can i file 2011 tax return online Used clothing. Can i file 2011 tax return online   The fair market value of used clothing and other personal items is usually far less than the price you paid for them. Can i file 2011 tax return online There are no fixed formulas or methods for finding the value of items of clothing. Can i file 2011 tax return online   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. Can i file 2011 tax return online      Also see Clothing and Household Items , earlier. Can i file 2011 tax return online Example. Can i file 2011 tax return online    Kristin donated a coat to a thrift store operated by her church. Can i file 2011 tax return online She paid $300 for the coat 3 years ago. Can i file 2011 tax return online Similar coats in the thrift store sell for $50. Can i file 2011 tax return online The fair market value of the coat is $50. Can i file 2011 tax return online Kristin's donation is limited to $50. Can i file 2011 tax return online Household items. Can i file 2011 tax return online   The fair market value of used household items, such as furniture, appliances, and linens, is usually much lower than the price paid when new. Can i file 2011 tax return online These items may have little or no market value because they are in a worn condition, out of style, or no longer useful. Can i file 2011 tax return online For these reasons, formulas (such as using a percentage of the cost to buy a new replacement item) are not acceptable in determining value. Can i file 2011 tax return online   You should support your valuation with photographs, canceled checks, receipts from your purchase of the items, or other evidence. Can i file 2011 tax return online Magazine or newspaper articles and photographs that describe the items and statements by the recipients of the items are also useful. Can i file 2011 tax return online Do not include any of this evidence with your tax return. Can i file 2011 tax return online   If the property is valuable because it is old or unique, see the discussion under Paintings, Antiques, and Other Objects of Art in Publication 561. Can i file 2011 tax return online   Also see Clothing and Household Items , earlier. Can i file 2011 tax return online Cars, boats, and airplanes. Can i file 2011 tax return online   If you contribute a car, boat, or airplane to a charitable organization, you must determine its fair market value. Can i file 2011 tax return online Boats. Can i file 2011 tax return online   Except for small, inexpensive boats, the valuation of boats should be based on an appraisal by a marine surveyor or appraiser because the physical condition is critical to the value. Can i file 2011 tax return online Cars. Can i file 2011 tax return online   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. Can i file 2011 tax return online The guides may be published monthly or seasonally, and for different regions of the country. Can i file 2011 tax return online These guides also provide estimates for adjusting for unusual equipment, unusual mileage, and physical condition. Can i file 2011 tax return online The prices are not “official” and these publications are not considered an appraisal of any specific donated property. Can i file 2011 tax return online But they do provide clues for making an appraisal and suggest relative prices for comparison with current sales and offerings in your area. Can i file 2011 tax return online   These publications are sometimes available from public libraries, or from the loan officer at a bank, credit union, or finance company. Can i file 2011 tax return online You can also find used car pricing information on the Internet. Can i file 2011 tax return online   To find the fair market value of a donated car, use the price listed in a used car guide for a private party sale, not the dealer retail value. Can i file 2011 tax return online However, the fair market value may be less if the car has engine trouble, body damage, high mileage, or any type of excessive wear. Can i file 2011 tax return online The fair market value of a donated car is the same as the price listed in a used car guide for a private party sale only if the guide lists a sales price for a car that is the same make, model, and year, sold in the same area, in the same condition, with the same or similar options or accessories, and with the same or similar warranties as the donated car. Can i file 2011 tax return online Example. Can i file 2011 tax return online You donate a used car in poor condition to a local high school for use by students studying car repair. Can i file 2011 tax return online A used car guide shows the dealer retail value for this type of car in poor condition is $1,600. Can i file 2011 tax return online However, the guide shows the price for a private party sale of the car is only $750. Can i file 2011 tax return online The fair market value of the car is considered to be $750. Can i file 2011 tax return online Large quantities. Can i file 2011 tax return online   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. Can i file 2011 tax return online Example. Can i file 2011 tax return online You purchase 500 bibles for $1,000. Can i file 2011 tax return online The person who sells them to you says the retail value of these bibles is $3,000. Can i file 2011 tax return online If you contribute the bibles to a qualified organization, you can claim a deduction only for the price at which similar numbers of the same bible are currently being sold. Can i file 2011 tax return online Your charitable contribution is $1,000, unless you can show that similar numbers of that bible wer
 
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Page Last Reviewed or Updated: 19-Mar-2014

The Can I File 2011 Tax Return Online

Can i file 2011 tax return online Index A Accelerated death benefits, Accelerated Death Benefits, Accelerated death benefits. Can i file 2011 tax return online Archer MSA, HSA, Archer MSA, or Medicare Advantage MSA, HSA, Archer MSA, or a Medicare Advantage MSA. Can i file 2011 tax return online Assistance (see Tax help) Astronauts Tax forgiveness, Astronauts B Basis Inherited property, Basis of Inherited Property Joint interest property, Joint interest. Can i file 2011 tax return online Qualified joint interest, Qualified joint interest. Can i file 2011 tax return online Beneficiary Basis of property, Basis of Inherited Property Character of distributions, Character of Distributions Excess deductions, Excess deductions. Can i file 2011 tax return online Income received, Other Items of Income Liability, estate's income tax, Liability of the beneficiary. Can i file 2011 tax return online Nonresident alien, Nonresident alien beneficiary. 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Can i file 2011 tax return online D Death benefits Accelerated, Accelerated Death Benefits, Accelerated death benefits. Can i file 2011 tax return online Public safety officers, Death benefits. Can i file 2011 tax return online Decedent Final return, Final Income Tax Return for Decedent—Form 1040 Income in respect of, Income in Respect of a Decedent Deductions Estate tax, Estate Tax Deduction In respect of decedent, Deductions in Respect of a Decedent Medical expenses, Medical Expenses Standard, Standard Deduction Distributable net income, Distributable net income. Can i file 2011 tax return online Distributions Deduction, Income Distribution Deduction Limit on deduction, Tax-exempt income not deductible. Can i file 2011 tax return online Not treated as bequests, Distributions not treated as bequests. Can i file 2011 tax return online Property, in kind, Property distributed in kind. Can i file 2011 tax return online E Education savings account, Coverdell, Coverdell Education Savings Account (ESA), Coverdell education savings account (ESA). Can i file 2011 tax return online Estate Income tax return, Income Tax Return of an Estate— Form 1041 Insolvent, Insolvent estate. Can i file 2011 tax return online Period of administration, Period of Administration Tax deduction, Estate Tax Deduction Termination, Termination of Estate Transfer of unused deductions, Transfer of Unused Deductions to Beneficiaries Estate tax deduction, Estate Tax Deduction Estimated tax, Estimated tax. Can i file 2011 tax return online , Transfer of Credit for Estimated Tax Payments Example Comprehensive, Comprehensive Example Decedent's final return, Final Return for Decedent—Form 1040 Estate's tax return, Income Tax Return of an Estate—Form 1041 Exemption Estate's tax return, Exemption Deduction Final return for decedent, Exemptions Expenses Accrued, Accrued expenses. Can i file 2011 tax return online Administration, Administration Expenses Deductions in respect of decedent, Deductions in Respect of a Decedent Funeral, Funeral and Medical Expenses Medical, Medical Expenses, Medical and dental expenses of a decedent. Can i file 2011 tax return online Extension to file Form 1041, Extension of time to file. Can i file 2011 tax return online F Fiduciary relationship, Notice of fiduciary relationship. Can i file 2011 tax return online Filing requirements Decedent's final return, Filing Requirements Estate's tax return, Filing Requirements Final return for decedent Credits, Credits Exemption and deductions, Exemptions and Deductions Filing requirements, Filing Requirements Income to include, Income To Include Joint return, Joint Return Name, address, and signature, Name, Address, and Signature Other taxes, Other Taxes Payments, Payments of Tax When and where to file, When and Where To File Who must file, Final Income Tax Return for Decedent—Form 1040 Form 1040NR, Nonresident Alien, Filing Requirements 1041, Income Tax Return of an Estate— Form 1041 1042, Nonresident alien beneficiary. Can i file 2011 tax return online 1310, Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer. Can i file 2011 tax return online 4810, Form 4810. Can i file 2011 tax return online 56, Notice of fiduciary relationship. Can i file 2011 tax return online 6251, Form 6251. Can i file 2011 tax return online 706, Estate and Gift Taxes SS–4, Identification number. Can i file 2011 tax return online Free tax services, Free help with your tax return. Can i file 2011 tax return online Funeral expenses, Funeral expenses. Can i file 2011 tax return online G Gift, property, Gifts, Insurance, and Inheritances H Help (see Tax help) I Identification number, application, Identification number. Can i file 2011 tax return online Income Community, Community Income Distributable net income, Distributable net income. Can i file 2011 tax return online Distributed currently, Income That Must Be Distributed Currently Interest and dividend, Interest and Dividend Income (Forms 1099) Partnership, final return, Partnership Income S corporation, S Corporation Income Self-employment, Self-Employment Income Income in respect of decedent, Income in Respect of a Decedent, Inherited IRAs. Can i file 2011 tax return online Income tax return of an estate Credits, tax, and payments, Credits, Tax, and Payments Exemption and deductions, Exemption and Deductions Filing requirements, Filing Requirements Income to include, Income To Include Name, address, and signature, Name, Address, and Signature When and where to file, When and Where To File Inherited IRAs, Inherited IRAs. Can i file 2011 tax return online Inherited property, Gifts, Insurance, and Inheritances Installment obligations, Installment obligations. Can i file 2011 tax return online , Installment obligations. Can i file 2011 tax return online Insurance, Insurance J Joint return Revoked by personal representative, Personal representative may revoke joint return election. Can i file 2011 tax return online Who can file, Joint Return L Losses Deduction on final return, Deduction for Losses Estate's tax return, Losses M Military or terrorist actions Claim for credit or refund, Claim for Credit or Refund Defined, Military or terrorist action defined. Can i file 2011 tax return online Tax forgiveness, Tax Forgiveness for Armed Forces Members, Victims of Terrorism, and Astronauts N Notice of fiduciary relationship Form 56, Notice of fiduciary relationship. Can i file 2011 tax return online P Partnership income, Partnership Income, Partnership income. Can i file 2011 tax return online Penalty Information returns, Penalty. Can i file 2011 tax return online Substantial valuation misstatement, Valuation misstatements. Can i file 2011 tax return online Personal representative Defined, Personal Representative Duties, Duties Fees received, Fees Received by Personal Representatives Penalty, Penalty. Can i file 2011 tax return online , Penalty. Can i file 2011 tax return online Prompt assessment, request, Request for prompt assessment (charge) of tax. Can i file 2011 tax return online Public safety officers, death benefits, Death benefits. Can i file 2011 tax return online Publications (see Tax help) R Refund File for decedent, Refund Military or terrorist action deaths, Claim for Credit or Refund Release from liability, Request for discharge from personal liability for tax. Can i file 2011 tax return online Return Decedent's final, Final Income Tax Return for Decedent—Form 1040 Estate's income tax, Income Tax Return of an Estate— Form 1041 Information, Information Returns Roth IRA, Roth IRAs. Can i file 2011 tax return online S Separate shares rule, Separate shares rule. Can i file 2011 tax return online Suggestions, Comments and suggestions. Can i file 2011 tax return online Survivors Income, Other Items of Income Tax benefits, Tax Benefits for Survivors T Tax Alternative minimum Estate, Alternative minimum tax (AMT). Can i file 2011 tax return online Individuals, Alternative minimum tax (AMT). Can i file 2011 tax return online Benefits, survivors, Tax Benefits for Survivors Estimated, estate, Estimated tax. Can i file 2011 tax return online , Transfer of Credit for Estimated Tax Payments Payments, final return, Payments of Tax Refund of income (claim), Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer. Can i file 2011 tax return online Self-employment, Self-employment tax. Can i file 2011 tax return online Transfer of credit, Transfer of Credit for Estimated Tax Payments Tax help, How To Get Tax Help Terrorist action, tax relief, Tax Forgiveness for Armed Forces Members, Victims of Terrorism, and Astronauts Terrorist victim, Specified Terrorist Victim TTY/TDD information, How To Get Tax Help V Valuation method Inherited property, Basis of Inherited Property Special-use, Special-use valuation. Can i file 2011 tax return online Victims of terrorist attacks, Specified Terrorist Victim W Widows and widowers, tax benefits, Qualifying widows and widowers. Can i file 2011 tax return online Prev  Up     Home   More Online Publications