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Can I Still File 2012 Taxes

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Can I Still File 2012 Taxes

Can i still file 2012 taxes 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 still file 2012 taxes Text message. Can i still file 2012 taxes Credit card. Can i still file 2012 taxes Pay-by-phone account. Can i still file 2012 taxes Stock certificate. Can i still file 2012 taxes Promissory note. Can i still file 2012 taxes Option. Can i still file 2012 taxes Borrowed funds. Can i still file 2012 taxes Conditional gift. Can i still file 2012 taxes 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 still file 2012 taxes Total deduction over $500. Can i still file 2012 taxes Deduction over $5,000 for one item. Can i still file 2012 taxes Vehicle donations. Can i still file 2012 taxes Clothing and household items not in good used condition. Can i still file 2012 taxes Easement on building in historic district. Can i still file 2012 taxes Deduction over $500,000. Can i still file 2012 taxes 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 still file 2012 taxes Most organizations, other than churches and governments, must apply to the IRS to become a qualified organization. Can i still file 2012 taxes How to check whether an organization can receive deductible charitable contributions. Can i still file 2012 taxes   You can ask any organization whether it is a qualified organization, and most will be able to tell you. Can i still file 2012 taxes Or go to IRS. Can i still file 2012 taxes gov. Can i still file 2012 taxes Click on “Tools” and then on “Exempt Organizations Select Check” (www. Can i still file 2012 taxes irs. Can i still file 2012 taxes gov/Charities-&-Non-Profits/Exempt-Organizations-Select-Check). Can i still file 2012 taxes This online tool will enable you to search for qualified organizations. Can i still file 2012 taxes You can also call the IRS to find out if an organization is qualified. Can i still file 2012 taxes Call 1-877-829-5500. Can i still file 2012 taxes 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 still file 2012 taxes Deaf or hard of hearing individuals can also contact the IRS through relay services such as the Federal Relay Service at www. Can i still file 2012 taxes gsa. Can i still file 2012 taxes gov/fedrelay. Can i still file 2012 taxes Types of Qualified Organizations Generally, only the following types of organizations can be qualified organizations. Can i still file 2012 taxes 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 still file 2012 taxes 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 still file 2012 taxes Certain organizations that foster national or international amateur sports competition also qualify. Can i still file 2012 taxes War veterans' organizations, including posts, auxiliaries, trusts, or foundations, organized in the United States or any of its possessions (including Puerto Rico). Can i still file 2012 taxes Domestic fraternal societies, orders, and associations operating under the lodge system. Can i still file 2012 taxes (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 still file 2012 taxes ) Certain nonprofit cemetery companies or corporations. Can i still file 2012 taxes (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 still file 2012 taxes ) The United States or any state, the District of Columbia, a U. Can i still file 2012 taxes S. Can i still file 2012 taxes possession (including Puerto Rico), a political subdivision of a state or U. Can i still file 2012 taxes S. Can i still file 2012 taxes possession, or an Indian tribal government or any of its subdivisions that perform substantial government functions. Can i still file 2012 taxes (Your contribution to this type of organization is deductible only if it is to be used solely for public purposes. Can i still file 2012 taxes ) Example 1. Can i still file 2012 taxes You contribute cash to your city's police department to be used as a reward for information about a crime. Can i still file 2012 taxes The city police department is a qualified organization, and your contribution is for a public purpose. Can i still file 2012 taxes You can deduct your contribution. Can i still file 2012 taxes Example 2. Can i still file 2012 taxes You make a voluntary contribution to the social security trust fund, not earmarked for a specific account. Can i still file 2012 taxes Because the trust fund is part of the U. Can i still file 2012 taxes S. Can i still file 2012 taxes Government, you contributed to a qualified organization. Can i still file 2012 taxes You can deduct your contribution. Can i still file 2012 taxes Examples. Can i still file 2012 taxes   The following list gives some examples of qualified organizations. Can i still file 2012 taxes Churches, a convention or association of churches, temples, synagogues, mosques, and other religious organizations. Can i still file 2012 taxes Most nonprofit charitable organizations such as the American Red Cross and the United Way. Can i still file 2012 taxes Most nonprofit educational organizations, including the Boy Scouts of America, Girl Scouts of America, colleges, and museums. Can i still file 2012 taxes 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 still file 2012 taxes 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 still file 2012 taxes Nonprofit hospitals and medical research organizations. Can i still file 2012 taxes 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 still file 2012 taxes Nonprofit volunteer fire companies. Can i still file 2012 taxes Nonprofit organizations that develop and maintain public parks and recreation facilities. Can i still file 2012 taxes Civil defense organizations. Can i still file 2012 taxes Canadian charities. Can i still file 2012 taxes   You may be able to deduct contributions to certain Canadian charitable organizations covered under an income tax treaty with Canada. Can i still file 2012 taxes To deduct your contribution to a Canadian charity, you generally must have income from sources in Canada. Can i still file 2012 taxes See Publication 597, Information on the United States-Canada Income Tax Treaty, for information on how to figure your deduction. Can i still file 2012 taxes Mexican charities. Can i still file 2012 taxes   Under the U. Can i still file 2012 taxes S. Can i still file 2012 taxes -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 still file 2012 taxes S. Can i still file 2012 taxes law. Can i still file 2012 taxes To deduct your contribution to a Mexican charity, you must have income from sources in Mexico. Can i still file 2012 taxes The limits described in Limits on Deductions , later, apply and are figured using your income from Mexican sources. Can i still file 2012 taxes Israeli charities. Can i still file 2012 taxes   Under the U. Can i still file 2012 taxes S. Can i still file 2012 taxes -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 still file 2012 taxes S. Can i still file 2012 taxes law. Can i still file 2012 taxes To deduct your contribution to an Israeli charity, you must have income from sources in Israel. Can i still file 2012 taxes The limits described in Limits on Deductions , later, apply. Can i still file 2012 taxes The deduction is also limited to 25% of your adjusted gross income from Israeli sources. Can i still file 2012 taxes 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 still file 2012 taxes 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 still file 2012 taxes The contributions must be made to a qualified organization and not set aside for use by a specific person. Can i still file 2012 taxes 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 still file 2012 taxes See Contributions of Property , later. Can i still file 2012 taxes 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 still file 2012 taxes In addition, the total of your charitable contributions deduction and certain other itemized deductions may be limited. Can i still file 2012 taxes See Limits on Deductions , later. Can i still file 2012 taxes Table 1 in this publication gives examples of contributions you can and cannot deduct. Can i still file 2012 taxes 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 still file 2012 taxes Also see Contributions From Which You Benefit under Contributions You Cannot Deduct, later. Can i still file 2012 taxes 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 still file 2012 taxes For the excess amount to qualify, you must pay it with the intent to make a charitable contribution. Can i still file 2012 taxes Example 1. Can i still file 2012 taxes You pay $65 for a ticket to a dinner-dance at a church. Can i still file 2012 taxes Your entire $65 payment goes to the church. Can i still file 2012 taxes The ticket to the dinner-dance has a fair market value of $25. Can i still file 2012 taxes When you buy your ticket, you know its value is less than your payment. Can i still file 2012 taxes To figure the amount of your charitable contribution, subtract the value of the benefit you receive ($25) from your total payment ($65). Can i still file 2012 taxes You can deduct $40 as a charitable contribution to the church. Can i still file 2012 taxes Example 2. Can i still file 2012 taxes At a fundraising auction conducted by a charity, you pay $600 for a week's stay at a beach house. Can i still file 2012 taxes The amount you pay is no more than the fair rental value. Can i still file 2012 taxes You have not made a deductible charitable contribution. Can i still file 2012 taxes Athletic events. Can i still file 2012 taxes   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 still file 2012 taxes   If any part of your payment is for tickets (rather than the right to buy tickets), that part is not deductible. Can i still file 2012 taxes Subtract the price of the tickets from your payment. Can i still file 2012 taxes You can deduct 80% of the remaining amount as a charitable contribution. Can i still file 2012 taxes Example 1. Can i still file 2012 taxes You pay $300 a year for membership in a university's athletic scholarship program. Can i still file 2012 taxes 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 still file 2012 taxes You can deduct $240 (80% of $300) as a charitable contribution. Can i still file 2012 taxes Example 2. Can i still file 2012 taxes 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 still file 2012 taxes You must subtract the usual price of a ticket ($120) from your $300 payment. Can i still file 2012 taxes The result is $180. Can i still file 2012 taxes Your deductible charitable contribution is $144 (80% of $180). Can i still file 2012 taxes Charity benefit events. Can i still file 2012 taxes   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 still file 2012 taxes   If there is an established charge for the event, that charge is the value of your benefit. Can i still file 2012 taxes If there is no established charge, the reasonable value of the right to attend the event is the value of your benefit. Can i still file 2012 taxes Whether you use the tickets or other privileges has no effect on the amount you can deduct. Can i still file 2012 taxes 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 still file 2012 taxes    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 still file 2012 taxes If the ticket shows the price of admission and the amount of the contribution, you can deduct the contribution amount. Can i still file 2012 taxes Example. Can i still file 2012 taxes You pay $40 to see a special showing of a movie for the benefit of a qualified organization. Can i still file 2012 taxes Printed on the ticket is “Contribution–$40. Can i still file 2012 taxes ” If the regular price for the movie is $8, your contribution is $32 ($40 payment − $8 regular price). Can i still file 2012 taxes Membership fees or dues. Can i still file 2012 taxes   You may be able to deduct membership fees or dues you pay to a qualified organization. Can i still file 2012 taxes However, you can deduct only the amount that is more than the value of the benefits you receive. Can i still file 2012 taxes   You cannot deduct dues, fees, or assessments paid to country clubs and other social organizations. Can i still file 2012 taxes They are not qualified organizations. Can i still file 2012 taxes Certain membership benefits can be disregarded. Can i still file 2012 taxes   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 still file 2012 taxes 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 still file 2012 taxes 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 still file 2012 taxes 20. Can i still file 2012 taxes Token items. Can i still file 2012 taxes   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 still file 2012 taxes You receive only a small item or other benefit of token value. Can i still file 2012 taxes 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 still file 2012 taxes 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 still file 2012 taxes Written statement. Can i still file 2012 taxes   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 still file 2012 taxes 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 still file 2012 taxes It must also give you a good faith estimate of the value of those goods or services. Can i still file 2012 taxes   The organization can give you the statement either when it solicits or when it receives the payment from you. Can i still file 2012 taxes Exception. Can i still file 2012 taxes   An organization will not have to give you this statement if one of the following is true. Can i still file 2012 taxes 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 still file 2012 taxes You receive only items whose value is not substantial as described under Token items , earlier. Can i still file 2012 taxes You receive only membership benefits that can be disregarded, as described under Membership fees or dues , earlier. Can i still file 2012 taxes Expenses Paid for Student Living With You You may be able to deduct some expenses of having a student live with you. Can i still file 2012 taxes 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 still file 2012 taxes You can deduct up to $50 a month for each full calendar month the student lives with you. Can i still file 2012 taxes Any month when conditions (1) through (3) above are met for 15 or more days counts as a full month. Can i still file 2012 taxes Qualified organization. Can i still file 2012 taxes   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 still file 2012 taxes 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 still file 2012 taxes But see Foster parents under Out-of-Pocket Expenses in Giving Services, later, if you provide the home as a foster parent. Can i still file 2012 taxes Relative. Can i still file 2012 taxes   The term “relative” means any of the following persons. Can i still file 2012 taxes Your child, stepchild, foster child, or a descendant of any of them (for example, your grandchild). Can i still file 2012 taxes A legally adopted child is considered your child. Can i still file 2012 taxes Your brother, sister, half brother, half sister, stepbrother, or stepsister. Can i still file 2012 taxes Your father, mother, grandparent, or other direct ancestor. Can i still file 2012 taxes Your stepfather or stepmother. Can i still file 2012 taxes A son or daughter of your brother or sister. Can i still file 2012 taxes A brother or sister of your father or mother. Can i still file 2012 taxes Your son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law. Can i still file 2012 taxes Dependent. Can i still file 2012 taxes   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 still file 2012 taxes    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 still file 2012 taxes S. Can i still file 2012 taxes residents and cannot be claimed as dependents. Can i still file 2012 taxes Qualifying expenses. Can i still file 2012 taxes   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 still file 2012 taxes Expenses that do not qualify. Can i still file 2012 taxes   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 still file 2012 taxes Nor can you deduct general household expenses, such as taxes, insurance, and repairs. Can i still file 2012 taxes Reimbursed expenses. Can i still file 2012 taxes   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 still file 2012 taxes 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 still file 2012 taxes Mutual exchange program. Can i still file 2012 taxes   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 still file 2012 taxes Reporting expenses. Can i still file 2012 taxes   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 still file 2012 taxes Out-of-Pocket Expenses in Giving Services Table 2. Can i still file 2012 taxes Volunteers' Questions and Answers If you volunteer for a qualified organization, the following questions and answers may apply to you. Can i still file 2012 taxes All of the rules explained in this publication also apply. Can i still file 2012 taxes See, in particular, Out-of-Pocket Expenses in Giving Services . Can i still file 2012 taxes Question Answer I volunteer 6 hours a week in the office of a qualified organization. Can i still file 2012 taxes The receptionist is paid $10 an hour for the same work. Can i still file 2012 taxes Can I deduct $60 a week for my time? No, you cannot deduct the value of your time or services. Can i still file 2012 taxes  The office is 30 miles from my home. Can i still file 2012 taxes 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 still file 2012 taxes If you do not want to figure your actual costs, you can deduct 14 cents for each mile. Can i still file 2012 taxes I volunteer as a Red Cross nurse's aide at a hospital. Can i still file 2012 taxes 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 still file 2012 taxes I pay a babysitter to watch my children while I volunteer for a qualified organization. Can i still file 2012 taxes 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 still file 2012 taxes (If you have childcare expenses so you can work for pay, see Publication 503, Child and Dependent Care Expenses. Can i still file 2012 taxes ) 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 still file 2012 taxes 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 still file 2012 taxes Table 2 contains questions and answers that apply to some individuals who volunteer their services. Can i still file 2012 taxes Underprivileged youths selected by charity. Can i still file 2012 taxes   You can deduct reasonable unreimbursed out-of-pocket expenses you pay to allow underprivileged youths to attend athletic events, movies, or dinners. Can i still file 2012 taxes The youths must be selected by a charitable organization whose goal is to reduce juvenile delinquency. Can i still file 2012 taxes Your own similar expenses in accompanying the youths are not deductible. Can i still file 2012 taxes Conventions. Can i still file 2012 taxes   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 still file 2012 taxes However, see Travel , later. Can i still file 2012 taxes   You cannot deduct personal expenses for sightseeing, fishing parties, theater tickets, or nightclubs. Can i still file 2012 taxes You also cannot deduct travel, meals and lodging, and other expenses for your spouse or children. Can i still file 2012 taxes   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 still file 2012 taxes You can, however, deduct unreimbursed expenses that are directly connected with giving services for your church during the convention. Can i still file 2012 taxes Uniforms. Can i still file 2012 taxes   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 still file 2012 taxes Foster parents. Can i still file 2012 taxes   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 still file 2012 taxes A qualified organization must select the individuals you take into your home for foster care. Can i still file 2012 taxes   You can deduct expenses that meet both of the following requirements. Can i still file 2012 taxes They are unreimbursed out-of-pocket expenses to feed, clothe, and care for the foster child. Can i still file 2012 taxes They are incurred primarily to benefit the qualified organization. Can i still file 2012 taxes   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 still file 2012 taxes For details, see Publication 501, Exemptions, Standard Deduction, and Filing Information. Can i still file 2012 taxes Example. Can i still file 2012 taxes 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 still file 2012 taxes Your unreimbursed expenses are not deductible as charitable contributions. Can i still file 2012 taxes Church deacon. Can i still file 2012 taxes   You can deduct as a charitable contribution any unreimbursed expenses you have while in a permanent diaconate program established by your church. Can i still file 2012 taxes 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 still file 2012 taxes Car expenses. Can i still file 2012 taxes   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 still file 2012 taxes You cannot deduct general repair and maintenance expenses, depreciation, registration fees, or the costs of tires or insurance. Can i still file 2012 taxes   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 still file 2012 taxes   You can deduct parking fees and tolls whether you use your actual expenses or the standard mileage rate. Can i still file 2012 taxes   You must keep reliable written records of your car expenses. Can i still file 2012 taxes For more information, see Car expenses under Records To Keep, later. Can i still file 2012 taxes Travel. Can i still file 2012 taxes   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 still file 2012 taxes This applies whether you pay the expenses directly or indirectly. Can i still file 2012 taxes 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 still file 2012 taxes   The deduction for travel expenses will not be denied simply because you enjoy providing services to the charitable organization. Can i still file 2012 taxes 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 still file 2012 taxes 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 still file 2012 taxes Example 1. Can i still file 2012 taxes You are a troop leader for a tax-exempt youth group and you take the group on a camping trip. Can i still file 2012 taxes You are responsible for overseeing the setup of the camp and for providing adult supervision for other activities during the entire trip. Can i still file 2012 taxes You participate in the activities of the group and enjoy your time with them. Can i still file 2012 taxes You oversee the breaking of camp and you transport the group home. Can i still file 2012 taxes You can deduct your travel expenses. Can i still file 2012 taxes Example 2. Can i still file 2012 taxes You sail from one island to another and spend 8 hours a day counting whales and other forms of marine life. Can i still file 2012 taxes The project is sponsored by a charitable organization. Can i still file 2012 taxes In most circumstances, you cannot deduct your expenses. Can i still file 2012 taxes Example 3. Can i still file 2012 taxes You work for several hours each morning on an archeological dig sponsored by a charitable organization. Can i still file 2012 taxes The rest of the day is free for recreation and sightseeing. Can i still file 2012 taxes You cannot take a charitable contribution deduction even though you work very hard during those few hours. Can i still file 2012 taxes Example 4. Can i still file 2012 taxes You spend the entire day attending a charitable organization's regional meeting as a chosen representative. Can i still file 2012 taxes In the evening you go to the theater. Can i still file 2012 taxes You can claim your travel expenses as charitable contributions, but you cannot claim the cost of your evening at the theater. Can i still file 2012 taxes Daily allowance (per diem). Can i still file 2012 taxes   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 still file 2012 taxes You may be able to deduct any necessary travel expenses that are more than the allowance. Can i still file 2012 taxes Deductible travel expenses. Can i still file 2012 taxes   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 still file 2012 taxes Because these travel expenses are not business-related, they are not subject to the same limits as business related expenses. Can i still file 2012 taxes For information on business travel expenses, see Travel in Publication 463, Travel, Entertainment, Gift, and Car Expenses. Can i still file 2012 taxes 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 still file 2012 taxes The deduction is limited to $10,000 a year. Can i still file 2012 taxes 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 still file 2012 taxes Sanctioned whaling activities are subsistence bowhead whale hunting activities conducted under the management plan of the Alaska Eskimo Whaling Commission. Can i still file 2012 taxes 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 still file 2012 taxes You must keep records showing the time, place, date, amount, and nature of the expenses. Can i still file 2012 taxes For details, see Revenue Procedure 2006-50, which is on page 944 of Internal Revenue Bulletin 2006-47 at www. Can i still file 2012 taxes irs. Can i still file 2012 taxes gov/pub/irs-irbs/irb06-47. Can i still file 2012 taxes pdf. Can i still file 2012 taxes Contributions You Cannot Deduct There are some contributions you cannot deduct and others you can deduct only in part. Can i still file 2012 taxes 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 still file 2012 taxes Detailed discussions of these items follow. Can i still file 2012 taxes Contributions to Individuals You cannot deduct contributions to specific individuals, including the following. Can i still file 2012 taxes Contributions to fraternal societies made for the purpose of paying medical or burial expenses of members. Can i still file 2012 taxes Contributions to individuals who are needy or worthy. Can i still file 2012 taxes You cannot deduct these contributions even if you make them to a qualified organization for the benefit of a specific person. Can i still file 2012 taxes 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 still file 2012 taxes Example. Can i still file 2012 taxes You can deduct contributions to a qualified organization for flood relief, hurricane relief, or other disaster relief. Can i still file 2012 taxes However, you cannot deduct contributions earmarked for relief of a particular individual or family. Can i still file 2012 taxes Payments to a member of the clergy that can be spent as he or she wishes, such as for personal expenses. Can i still file 2012 taxes Expenses you paid for another person who provided services to a qualified organization. Can i still file 2012 taxes Example. Can i still file 2012 taxes Your son does missionary work. Can i still file 2012 taxes You pay his expenses. Can i still file 2012 taxes You cannot claim a deduction for your son's unreimbursed expenses related to his contribution of services. Can i still file 2012 taxes Payments to a hospital that are for a specific patient's care or for services for a specific patient. Can i still file 2012 taxes You cannot deduct these payments even if the hospital is operated by a city, state, or other qualified organization. Can i still file 2012 taxes Contributions to Nonqualified Organizations You cannot deduct contributions to organizations that are not qualified to receive tax-deductible contributions, including the following. Can i still file 2012 taxes 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 still file 2012 taxes Chambers of commerce and other business leagues or organizations. Can i still file 2012 taxes Civic leagues and associations. Can i still file 2012 taxes Communist organizations. Can i still file 2012 taxes Country clubs and other social clubs. Can i still file 2012 taxes Foreign organizations other than certain Canadian, Israeli, or Mexican charitable organizations. Can i still file 2012 taxes (See Canadian charities , Mexican charities , and Israeli charities under Organizations That Qualify To Receive Deductible Contributions, earlier. Can i still file 2012 taxes ) 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 still file 2012 taxes 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 still file 2012 taxes 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 still file 2012 taxes The contribution is also deductible if the foreign charity is only an administrative arm of the qualified organization. Can i still file 2012 taxes Homeowners' associations. Can i still file 2012 taxes Labor unions. Can i still file 2012 taxes 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 still file 2012 taxes See Publication 529, Miscellaneous Deductions. Can i still file 2012 taxes Political organizations and candidates. Can i still file 2012 taxes 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 still file 2012 taxes See Contributions From Which You Benefit under Contributions You Can Deduct, earlier. Can i still file 2012 taxes These contributions include the following. Can i still file 2012 taxes Contributions for lobbying. Can i still file 2012 taxes This includes amounts you earmark for use in, or in connection with, influencing specific legislation. Can i still file 2012 taxes Contributions to a retirement home for room, board, maintenance, or admittance. Can i still file 2012 taxes 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 still file 2012 taxes Costs of raffles, bingo, lottery, etc. Can i still file 2012 taxes 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 still file 2012 taxes For information on how to report gambling winnings and losses, see Deductions Not Subject to the 2% Limit in Publication 529. Can i still file 2012 taxes Dues to fraternal orders and similar groups. Can i still file 2012 taxes However, see Membership fees or dues under Contributions From Which You Benefit, earlier. Can i still file 2012 taxes Tuition, or amounts you pay instead of tuition. Can i still file 2012 taxes 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 still file 2012 taxes 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 still file 2012 taxes ” Contributions connected with split-dollar insurance arrangements. Can i still file 2012 taxes 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 still file 2012 taxes Example. Can i still file 2012 taxes You donate money to a charitable organization. Can i still file 2012 taxes The charity uses the money to purchase a cash value life insurance policy. Can i still file 2012 taxes The beneficiaries under the insurance policy include members of your family. Can i still file 2012 taxes Even though the charity may eventually get some benefit out of the insurance policy, you cannot deduct any part of the donation. Can i still file 2012 taxes 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 still file 2012 taxes You must have been at least age 70½ when the distribution was made. Can i still file 2012 taxes Your total QCDs for the year cannot be more than $100,000. Can i still file 2012 taxes If all the requirements are met, a QCD is nontaxable, but you cannot claim a charitable contribution deduction for a QCD. Can i still file 2012 taxes See Publication 590, Individual Retirement Arrangements (IRAs), for more information about QCDs. Can i still file 2012 taxes 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 still file 2012 taxes Personal Expenses You cannot deduct personal, living, or family expenses, such as the following items. Can i still file 2012 taxes 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 still file 2012 taxes 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 still file 2012 taxes However, you may be able to claim a tax credit for these expenses. Can i still file 2012 taxes Also, you may be able to exclude from your gross income amounts paid or reimbursed by your employer for your adoption expenses. Can i still file 2012 taxes See Form 8839, Qualified Adoption Expenses, and its instructions, for more information. Can i still file 2012 taxes You also may be able to claim an exemption for the child. Can i still file 2012 taxes See Exemptions for Dependents in Publication 501 for more information. Can i still file 2012 taxes Appraisal Fees You cannot deduct as a charitable contribution any fees you pay to find the fair market value of donated property. Can i still file 2012 taxes 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 still file 2012 taxes See Deductions Subject to the 2% Limit in Publication 529 for more information. Can i still file 2012 taxes 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 still file 2012 taxes There are also other circumstances in which you cannot deduct your contribution to a donor-advised fund. Can i still file 2012 taxes 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 still file 2012 taxes For details, see Internal Revenue Code section 170(f)(18). Can i still file 2012 taxes Partial Interest in Property Generally, you cannot deduct a contribution of less than your entire interest in property. Can i still file 2012 taxes For details, see Partial Interest in Property under Contributions of Property, later. Can i still file 2012 taxes 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 still file 2012 taxes However, if the property has increased in value, you may have to make some adjustments to the amount of your deduction. Can i still file 2012 taxes See Giving Property That Has Increased in Value , later. Can i still file 2012 taxes 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 still file 2012 taxes 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 still file 2012 taxes These special rules are described next. Can i still file 2012 taxes 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 still file 2012 taxes Exception. Can i still file 2012 taxes   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 still file 2012 taxes Household items. Can i still file 2012 taxes   Household items include: Furniture and furnishings, Electronics, Appliances, Linens, and Other similar items. Can i still file 2012 taxes   Household items do not include: Food, Paintings, antiques, and other objects of art, Jewelry and gems, and Collections. Can i still file 2012 taxes Fair market value. Can i still file 2012 taxes   To determine the fair market value of these items, use the rules under Determining Fair Market Value , later. Can i still file 2012 taxes Cars, Boats, and Airplanes The following rules apply to any donation of a qualified vehicle. Can i still file 2012 taxes 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 still file 2012 taxes Deduction more than $500. Can i still file 2012 taxes   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 still file 2012 taxes 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 still file 2012 taxes Form 1098-C. Can i still file 2012 taxes   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 still file 2012 taxes The Form 1098-C (or other statement) will show the gross proceeds from the sale of the vehicle. Can i still file 2012 taxes   If you e-file your return, you must: Attach Copy B of Form 1098-C to Form 8453, U. Can i still file 2012 taxes S. Can i still file 2012 taxes 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 still file 2012 taxes   If you do not attach Form 1098-C (or other statement), you cannot deduct your contribution. Can i still file 2012 taxes    You must get Form 1098-C (or other statement) within 30 days of the sale of the vehicle. Can i still file 2012 taxes 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 still file 2012 taxes Filing deadline approaching and still no Form 1098-C. Can i still file 2012 taxes   If the filing deadline is approaching and you still do not have a Form 1098-C, you have two choices. Can i still file 2012 taxes Request an automatic 6-month extension of time to file your return. Can i still file 2012 taxes You can get this extension by filing Form 4868, Application for Automatic Extension of Time To File U. Can i still file 2012 taxes S. Can i still file 2012 taxes Individual Income Tax Return. Can i still file 2012 taxes For more information, see the instructions for Form 4868. Can i still file 2012 taxes File the return on time without claiming the deduction for the qualified vehicle. Can i still file 2012 taxes After receiving the Form 1098-C, file an amended return, Form 1040X, Amended U. Can i still file 2012 taxes S. Can i still file 2012 taxes Individual Income Tax Return, claiming the deduction. Can i still file 2012 taxes Attach Copy B of Form 1098-C (or other statement) to the amended return. Can i still file 2012 taxes Exceptions. Can i still file 2012 taxes   There are two exceptions to the rules just described for deductions of more than $500. Can i still file 2012 taxes Exception 1—vehicle used or improved by organization. Can i still file 2012 taxes   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 still file 2012 taxes 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 still file 2012 taxes The Form 1098-C (or other statement) will show whether this exception applies. Can i still file 2012 taxes    Exception 2—vehicle given or sold to needy individual. Can i still file 2012 taxes   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 still file 2012 taxes 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 still file 2012 taxes The Form 1098-C (or other statement) will show whether this exception applies. Can i still file 2012 taxes   This exception does not apply if the organization sells the vehicle at auction. Can i still file 2012 taxes In that case, you cannot deduct the vehicle's fair market value. Can i still file 2012 taxes Example. Can i still file 2012 taxes Anita donates a used car to a qualified organization. Can i still file 2012 taxes She bought it 3 years ago for $9,000. Can i still file 2012 taxes A used car guide shows the fair market value for this type of car is $6,000. Can i still file 2012 taxes However, Anita gets a Form 1098-C from the organization showing the car was sold for $2,900. Can i still file 2012 taxes Neither exception 1 nor exception 2 applies. Can i still file 2012 taxes If Anita itemizes her deductions, she can deduct $2,900 for her donation. Can i still file 2012 taxes She must attach Form 1098-C and Form 8283 to her return. Can i still file 2012 taxes Deduction $500 or less. Can i still file 2012 taxes   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 still file 2012 taxes 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 still file 2012 taxes   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 still file 2012 taxes 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 still file 2012 taxes Fair market value. Can i still file 2012 taxes   To determine a vehicle's fair market value, use the rules described under Determining Fair Market Value , later. Can i still file 2012 taxes Donations of inventory. Can i still file 2012 taxes   The vehicle donation rules just described do not apply to donations of inventory. Can i still file 2012 taxes 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 still file 2012 taxes See Inventory , later. Can i still file 2012 taxes 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 still file 2012 taxes 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 still file 2012 taxes Your basis for this purpose includes only the cost of preparing, stuffing, and mounting the property. Can i still file 2012 taxes Your basis does not include transportation or travel costs. Can i still file 2012 taxes It also does not include the direct or indirect costs for hunting or killing an animal, such as equipment costs. Can i still file 2012 taxes In addition, it does not include the value of your time. Can i still file 2012 taxes 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 still file 2012 taxes 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 still file 2012 taxes This prevents you from deducting the same amount as both investment interest and a charitable contribution. Can i still file 2012 taxes 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 still file 2012 taxes 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 still file 2012 taxes For more information, see Bargain Sales under Giving Property That Has Increased in Value, later. Can i still file 2012 taxes Partial Interest in Property Generally, you cannot deduct a charitable contribution of less than your entire interest in property. Can i still file 2012 taxes Right to use property. Can i still file 2012 taxes   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 still file 2012 taxes Example 1. Can i still file 2012 taxes You own a 10-story office building and donate rent-free use of the top floor to a charitable organization. Can i still file 2012 taxes 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 still file 2012 taxes Example 2. Can i still file 2012 taxes Mandy White owns a vacation home at the beach that she sometimes rents to others. Can i still file 2012 taxes For a fund-raising auction at her church, she donated the right to use the vacation home for 1 week. Can i still file 2012 taxes 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 still file 2012 taxes Mandy cannot claim a deduction because of the partial interest rule. Can i still file 2012 taxes Lauren cannot claim a deduction either, because she received a benefit equal to the amount of her payment. Can i still file 2012 taxes See Contributions From Which You Benefit , earlier. Can i still file 2012 taxes Exceptions. Can i still file 2012 taxes   You can deduct a charitable contribution of a partial interest in property only if that interest represents one of the following items. Can i still file 2012 taxes A remainder interest in your personal home or farm. Can i still file 2012 taxes A remainder interest is one that passes to a beneficiary after the end of an earlier interest in the property. Can i still file 2012 taxes Example. Can i still file 2012 taxes 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 still file 2012 taxes You can deduct the value of the remainder interest. Can i still file 2012 taxes An undivided part of your entire interest. Can i still file 2012 taxes 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 still file 2012 taxes But see Fractional Interest in Tangible Personal Property , later. Can i still file 2012 taxes Example. Can i still file 2012 taxes You contribute voting stock to a qualified organization but keep the right to vote the stock. Can i still file 2012 taxes The right to vote is a substantial right in the stock. Can i still file 2012 taxes You have not contributed an undivided part of your entire interest and cannot deduct your contribution. Can i still file 2012 taxes A partial interest that would be deductible if transferred to certain types of trusts. Can i still file 2012 taxes A qualified conservation contribution (defined later). Can i still file 2012 taxes 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 still file 2012 taxes 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 still file 2012 taxes 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 still file 2012 taxes Tangible personal property is defined later under Future Interest in Tangible Personal Property . Can i still file 2012 taxes A fractional interest in property is an undivided portion of your entire interest in the property. Can i still file 2012 taxes Example. Can i still file 2012 taxes 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 still file 2012 taxes Recapture of deduction. Can i still file 2012 taxes   You must recapture your charitable contribution deduction by including it in your income if both of the following statements are true. Can i still file 2012 taxes You contributed a fractional interest in tangible personal property after August 17, 2006. Can i still file 2012 taxes 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 still file 2012 taxes   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 still file 2012 taxes Additional tax. Can i still file 2012 taxes   If you must recapture your deduction, you must also pay interest and an additional tax equal to 10% of the amount recaptured. Can i still file 2012 taxes 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 still file 2012 taxes Qualified organization. Can i still file 2012 taxes   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 still file 2012 taxes 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 still file 2012 taxes   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 still file 2012 taxes Qualified real property interest. Can i still file 2012 taxes   This is any of the following interests in real property. Can i still file 2012 taxes 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 still file 2012 taxes A remainder interest. Can i still file 2012 taxes A restriction (granted in perpetuity) on the use that may be made of the real property. Can i still file 2012 taxes Conservation purposes. Can i still file 2012 taxes   Your contribution must be made only for one of the following conservation purposes. Can i still file 2012 taxes Preserving land areas for outdoor recreation by, or for the education of, the general public. Can i still file 2012 taxes Protecting a relatively natural habitat of fish, wildlife, or plants, or a similar ecosystem. Can i still file 2012 taxes Preserving open space, including farmland and forest land, if it yields a significant public benefit. Can i still file 2012 taxes 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 still file 2012 taxes Preserving a historically important land area or a certified historic structure. Can i still file 2012 taxes Building in registered historic district. Can i still file 2012 taxes   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 still file 2012 taxes 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 still file 2012 taxes 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 still file 2012 taxes 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 still file 2012 taxes   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 still file 2012 taxes For more information, see Form 3468, Investment Credit, and Internal Revenue Code section 170(f)(14). Can i still file 2012 taxes   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 still file 2012 taxes See Form 8283-V, Payment Voucher for Filing Fee Under Section 170(f)(13), and its instructions. Can i still file 2012 taxes 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 still file 2012 taxes See Deductions Subject to the 2% Limit in Publication 529 for more information. Can i still file 2012 taxes More information. Can i still file 2012 taxes   For information about determining the fair market value of qualified conservation contributions, see Publication 561. Can i still file 2012 taxes For information about the limits that apply to deductions for this type of contribution, see Limits on Deductions , later. Can i still file 2012 taxes For more information about qualified conservation contributions, see Regulations section 1. Can i still file 2012 taxes 170A-14. Can i still file 2012 taxes 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 still file 2012 taxes But see Fractional Interest in Tangible Personal Property , earlier, and Tangible personal property put to unrelated use , later. Can i still file 2012 taxes Related persons include your spouse, children, grandchildren, brothers, sisters, and parents. Can i still file 2012 taxes 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 still file 2012 taxes Tangible personal property. Can i still file 2012 taxes   This is any property, other than land or buildings, that can be seen or touched. Can i still file 2012 taxes It includes furniture, books, jewelry, paintings, and cars. Can i still file 2012 taxes Future interest. Can i still file 2012 taxes   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 still file 2012 taxes Example. Can i still file 2012 taxes You own an antique car that you contribute to a museum. Can i still file 2012 taxes You give up ownership, but retain the right to keep the car in your garage with your personal collection. Can i still file 2012 taxes Because you keep an interest in the property, you cannot deduct the contribution. Can i still file 2012 taxes 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 still file 2012 taxes 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 still file 2012 taxes 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 still file 2012 taxes You must remove the amount of your charitable contribution deduction from your opening inventory. Can i still file 2012 taxes It is not part of the cost of goods sold. Can i still file 2012 taxes 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 still file 2012 taxes Treat the inventory's cost as you would ordinarily treat it under your method of accounting. Can i still file 2012 taxes 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 still file 2012 taxes A special rule applies to certain donations of food inventory. Can i still file 2012 taxes See Food Inventory, later. Can i still file 2012 taxes 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 still file 2012 taxes Intellectual property means any of the following: Patents. Can i still file 2012 taxes Copyrights (other than a copyright described in Internal Revenue Code sections 1221(a)(3) or 1231(b)(1)(C)). Can i still file 2012 taxes Trademarks. Can i still file 2012 taxes Trade names. Can i still file 2012 taxes Trade secrets. Can i still file 2012 taxes Know-how. Can i still file 2012 taxes Software (other than software described in Internal Revenue Code section 197(e)(3)(A)(i)). Can i still file 2012 taxes Other similar property or applications or registrations of such property. Can i still file 2012 taxes Additional deduction based on income. Can i still file 2012 taxes   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 still file 2012 taxes   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 still file 2012 taxes In the table, “tax year 1,” for example, means your first tax year ending on or after the date of the contribution. Can i still file 2012 taxes 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 still file 2012 taxes   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 still file 2012 taxes The additional deductions cannot be taken for intellectual property donated to certain private foundations. Can i still file 2012 taxes 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 still file 2012 taxes   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 still file 2012 taxes   The organization is required to file an information return showing the income from the property, with a copy to you. Can i still file 2012 taxes This is done on Form 8899, Notice of Income From Donated Intellectual Property. Can i still file 2012 taxes Determining Fair Market Value This section discusses general guidelines for determining the fair market value of various types of donated property. Can i still file 2012 taxes Publication 561 contains a more complete discussion. Can i still file 2012 taxes 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 still file 2012 taxes Used clothing. Can i still file 2012 taxes   The fair market value of used clothing and other personal items is usually far less than the price you paid for them. Can i still file 2012 taxes There are no fixed formulas or methods for finding the value of items of clothing. Can i still file 2012 taxes   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 still file 2012 taxes      Also see Clothing and Household Items , earlier. Can i still file 2012 taxes Example. Can i still file 2012 taxes    Kristin donated a coat to a thrift store operated by her church. Can i still file 2012 taxes She paid $300 for the coat 3 years ago. Can i still file 2012 taxes Similar coats in the thrift store sell for $50. Can i still file 2012 taxes The fair market value of the coat is $50. Can i still file 2012 taxes Kristin's donation is limited to $50. Can i still file 2012 taxes Household items. Can i still file 2012 taxes   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 still file 2012 taxes 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 still file 2012 taxes 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 still file 2012 taxes   You should support your valuation with photographs, canceled checks, receipts from your purchase of the items, or other evidence. Can i still file 2012 taxes Magazine or newspaper articles and photographs that describe the items and statements by the recipients of the items are also useful. Can i still file 2012 taxes Do not include any of this evidence with your tax return. Can i still file 2012 taxes   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 still file 2012 taxes   Also see Clothing and Household Items , earlier. Can i still file 2012 taxes Cars, boats, and airplanes. Can i still file 2012 taxes   If you contribute a car, boat, or airplane to a charitable organization, you must determine its fair market value. Can i still file 2012 taxes Boats. Can i still file 2012 taxes   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 still file 2012 taxes Cars. Can i still file 2012 taxes   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 still file 2012 taxes The guides may be published monthly or seasonally, and for different regions of the country. Can i still file 2012 taxes These guides also provide estimates for adjusting for unusual equipment, unusual mileage, and physical condition. Can i still file 2012 taxes The prices are not “official” and these publications are not considered an appraisal of any specific donated property. Can i still file 2012 taxes 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 still file 2012 taxes   These publications are sometimes available from public libraries, or from the loan officer at a bank, credit union, or finance company. Can i still file 2012 taxes You can also find used car pricing information on the Internet. Can i still file 2012 taxes   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 still file 2012 taxes 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 still file 2012 taxes 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 still file 2012 taxes Example. Can i still file 2012 taxes You donate a used car in poor condition to a local high school for use by students studying car repair. Can i still file 2012 taxes A used car guide shows the dealer retail value for this type of car in poor condition is $1,600. Can i still file 2012 taxes However, the guide shows the price for a private party sale of the car is only $750. Can i still file 2012 taxes The fair market value of the car is considered to be $750. Can i still file 2012 taxes Large quantities. Can i still file 2012 taxes   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 still file 2012 taxes Example. Can i still file 2012 taxes You purchase 500 bibles for $1,000. Can i still file 2012 taxes The person who sells them to you says the retail value of these bibles is $3,000. Can i still file 2012 taxes 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 still file 2012 taxes Your charitable contribution is $1,000, unless you can show that similar numbers of that bible wer
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The Can I Still File 2012 Taxes

Can i still file 2012 taxes Publication 524 - Main Content Table of Contents Are You Eligible for the Credit?Qualified Individual Income Limits Credit Figured for You Figuring the Credit YourselfStep 1. Can i still file 2012 taxes Determine Initial Amount Step 2. Can i still file 2012 taxes Total Certain Nontaxable Pensions and Benefits Step 3. Can i still file 2012 taxes Determine Excess Adjusted Gross Income Step 4. Can i still file 2012 taxes Determine the Total of Steps 2 and 3 Step 5. Can i still file 2012 taxes Determine Your Credit Examples How To Get Tax Help Are You Eligible for the Credit? You can take the credit for the elderly or the disabled if you meet both of the following requirements. Can i still file 2012 taxes You are a qualified individual. Can i still file 2012 taxes Your income is not more than certain limits. Can i still file 2012 taxes You can use Figure A and Table 1 as guides to see if you are eligible for the credit. Can i still file 2012 taxes Use Figure A first to see if you are a qualified individual. Can i still file 2012 taxes If you are, go to Table 1 to make sure your income is not too high to take the credit. Can i still file 2012 taxes You can take the credit only if you file Form 1040 or Form 1040A. Can i still file 2012 taxes You cannot take the credit if you file Form 1040EZ or Form 1040NR. Can i still file 2012 taxes Qualified Individual You are a qualified individual for this credit if you are a U. Can i still file 2012 taxes S. Can i still file 2012 taxes citizen or resident alien, and either of the following applies. Can i still file 2012 taxes You were age 65 or older at the end of 2013. Can i still file 2012 taxes You were under age 65 at the end of 2013 and all three of the following statements are true. Can i still file 2012 taxes You retired on permanent and total disability (explained later). Can i still file 2012 taxes You received taxable disability income for 2013. Can i still file 2012 taxes On January 1, 2013, you had not reached mandatory retirement age (defined later under Disability income ). Can i still file 2012 taxes Age 65. Can i still file 2012 taxes   You are considered to be age 65 on the day before your 65th birthday. Can i still file 2012 taxes As a result, if you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. Can i still file 2012 taxes U. Can i still file 2012 taxes S. Can i still file 2012 taxes Citizen or Resident Alien You must be a U. Can i still file 2012 taxes S. Can i still file 2012 taxes citizen or resident alien (or be treated as a resident alien) to take the credit. Can i still file 2012 taxes Generally, you cannot take the credit if you were a nonresident alien at any time during the tax year. Can i still file 2012 taxes Exceptions. Can i still file 2012 taxes   You may be able to take the credit if you are a nonresident alien who is married to a U. Can i still file 2012 taxes S. Can i still file 2012 taxes citizen or resident alien at the end of the tax year and you and your spouse choose to treat you as a U. Can i still file 2012 taxes S. Can i still file 2012 taxes resident alien. Can i still file 2012 taxes If you make that choice, both you and your spouse are taxed on your worldwide incomes. Can i still file 2012 taxes   If you were a nonresident alien at the beginning of the year and a resident alien at the end of the year, and you were married to a U. Can i still file 2012 taxes S. Can i still file 2012 taxes citizen or resident alien at the end of the year, you may be able to choose to be treated as a U. Can i still file 2012 taxes S. Can i still file 2012 taxes resident alien for the entire year. Can i still file 2012 taxes In that case, you may be allowed to take the credit. Can i still file 2012 taxes   For information on these choices, see chapter 1 of Publication 519, U. Can i still file 2012 taxes S. Can i still file 2012 taxes Tax Guide for Aliens. Can i still file 2012 taxes Married Persons Generally, if you are married at the end of the tax year, you and your spouse must file a joint return to take the credit. Can i still file 2012 taxes However, if you and your spouse did not live in the same household at any time during the tax year, you can file either a joint return or separate returns and still take the credit. Can i still file 2012 taxes Head of household. Can i still file 2012 taxes   You can file as head of household and qualify to take the credit, even if your spouse lived with you during the first 6 months of the year, if you meet all the following tests. Can i still file 2012 taxes You file a separate return. Can i still file 2012 taxes You paid more than half the cost of keeping up your home during the tax year. Can i still file 2012 taxes Your spouse did not live in your home at any time during the last 6 months of the tax year and the absence was not temporary. Can i still file 2012 taxes (See Temporary absences under Head of Household in Publication 501. Can i still file 2012 taxes ) Your home was the main home of your child, stepchild, or an eligible foster child for more than half the year. Can i still file 2012 taxes An eligible foster child is a child placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. Can i still file 2012 taxes You can claim an exemption for that child, or you cannot claim the exemption only because the noncustodial parent can claim the child using the rules for children of divorced or separated parents. Can i still file 2012 taxes For more information, see Publication 501, Exemptions, Standard Deduction, and Filing Information. Can i still file 2012 taxes Figure A. Can i still file 2012 taxes Are You a Qualified Individual? Please click here for the text description of the image. Can i still file 2012 taxes figure a Under Age 65 If you are under age 65 at the end of 2013, you can qualify for the credit only if you are retired on permanent and total disability (discussed next) and have taxable disability income (discussed later under Disability income ). Can i still file 2012 taxes You are retired on permanent and total disability if: You were permanently and totally disabled when you retired, and You retired on disability before the close of the tax year. Can i still file 2012 taxes Even if you do not retire formally, you may be considered retired on disability when you have stopped working because of your disability. Can i still file 2012 taxes If you retired on disability before 1977, and were not permanently and totally disabled at the time, you can qualify for the credit if you were permanently and totally disabled on January 1, 1976, or January 1, 1977. Can i still file 2012 taxes You are considered to be under age 65 at the end of 2013 if you were born after January 1, 1949. Can i still file 2012 taxes Permanent and total disability. Can i still file 2012 taxes    You are permanently and totally disabled if you cannot engage in any substantial gainful activity because of your physical or mental condition. Can i still file 2012 taxes A qualified physician must certify that the condition has lasted or can be expected to last continuously for 12 months or more, or that the condition can be expected to result in death. Can i still file 2012 taxes See Physician's statement , later. Can i still file 2012 taxes Substantial gainful activity. Can i still file 2012 taxes   Substantial gainful activity is the performance of significant duties over a reasonable period of time while working for pay or profit, or in work generally done for pay or profit. Can i still file 2012 taxes Full-time work (or part-time work done at your employer's convenience) in a competitive work situation for at least the minimum wage conclusively shows that you are able to engage in substantial gainful activity. Can i still file 2012 taxes   Substantial gainful activity is not work you do to take care of yourself or your home. Can i still file 2012 taxes It is not unpaid work on hobbies, institutional therapy or training, school attendance, clubs, social programs, and similar activities. Can i still file 2012 taxes However, doing this kind of work may show that you are able to engage in substantial gainful activity. Can i still file 2012 taxes    The fact that you have not worked for some time is not, of itself, conclusive evidence that you cannot engage in substantial gainful activity. Can i still file 2012 taxes   The following examples illustrate the tests of substantial gainful activity. Can i still file 2012 taxes Example 1. Can i still file 2012 taxes Trisha, a sales clerk, retired on disability. Can i still file 2012 taxes She is 53 years old and now works as a full-time babysitter for the minimum wage. Can i still file 2012 taxes Even though Trisha is doing different work, she is able to do the duties of her new job in a full-time competitive work situation for the minimum wage. Can i still file 2012 taxes She cannot take the credit because she is able to engage in substantial gainful activity. Can i still file 2012 taxes Example 2. Can i still file 2012 taxes Tom, a bookkeeper, retired on disability. Can i still file 2012 taxes He is 59 years old and now drives a truck for a charitable organization. Can i still file 2012 taxes He sets his own hours and is not paid. Can i still file 2012 taxes Duties of this nature generally are performed for pay or profit. Can i still file 2012 taxes Some weeks he works 10 hours, and some weeks he works 40 hours. Can i still file 2012 taxes Over the year he averages 20 hours a week. Can i still file 2012 taxes The kind of work and his average hours a week conclusively show that Tom is able to engage in substantial gainful activity. Can i still file 2012 taxes This is true even though Tom is not paid and he sets his own hours. Can i still file 2012 taxes He cannot take the credit. Can i still file 2012 taxes Example 3. Can i still file 2012 taxes John, who retired on disability, took a job with a former employer on a trial basis. Can i still file 2012 taxes The purpose of the job was to see if John could do the work. Can i still file 2012 taxes The trial period lasted for 6 months during which John was paid the minimum wage. Can i still file 2012 taxes Because of John's disability, he was assigned only light duties of a nonproductive “make-work” nature. Can i still file 2012 taxes The activity was gainful because John was paid at least the minimum wage. Can i still file 2012 taxes But the activity was not substantial because his duties were nonproductive. Can i still file 2012 taxes These facts do not, by themselves, show that John is able to engage in substantial gainful activity. Can i still file 2012 taxes Example 4. Can i still file 2012 taxes Joan, who retired on disability from a job as a bookkeeper, lives with her sister who manages several motel units. Can i still file 2012 taxes Joan helps her sister for 1 or 2 hours a day by performing duties such as washing dishes, answering phones, registering guests, and bookkeeping. Can i still file 2012 taxes Joan can select the time of day when she feels most fit to work. Can i still file 2012 taxes Work of this nature, performed off and on during the day at Joan's convenience, is not activity of a “substantial and gainful” nature even if she is paid for the work. Can i still file 2012 taxes The performance of these duties does not, of itself, show that Joan is able to engage in substantial gainful activity. Can i still file 2012 taxes Sheltered employment. Can i still file 2012 taxes   Certain work offered at qualified locations to physically or mentally impaired persons is considered sheltered employment. Can i still file 2012 taxes These qualified locations are in sheltered workshops, hospitals and similar institutions, homebound programs, and Department of Veterans Affairs (VA) sponsored homes. Can i still file 2012 taxes   Compared to commercial employment, pay is lower for sheltered employment. Can i still file 2012 taxes Therefore, one usually does not look for sheltered employment if he or she can get other employment. Can i still file 2012 taxes The fact that one has accepted sheltered employment is not proof of the person's ability to engage in substantial gainful activity. Can i still file 2012 taxes Physician's statement. Can i still file 2012 taxes   If you are under age 65, you must have your physician complete a statement certifying that you were permanently and totally disabled on the date you retired. Can i still file 2012 taxes You can use the statement in the Instructions for Schedule R. Can i still file 2012 taxes   You do not have to file this statement with your Form 1040 or Form 1040A, but you must keep it for your records. Can i still file 2012 taxes Veterans. Can i still file 2012 taxes    If the Department of Veterans Affairs (VA) certifies that you are permanently and totally disabled, you can substitute VA Form 21-0172, Certification of Permanent and Total Disability, for the physician's statement you are required to keep. Can i still file 2012 taxes VA Form 21-0172 must be signed by a person authorized by the VA to do so. Can i still file 2012 taxes You can get this form from your local VA regional office. Can i still file 2012 taxes Physician's statement obtained in earlier year. Can i still file 2012 taxes   If you got a physician's statement in an earlier year and, due to your continued disabled condition, you were unable to engage in any substantial gainful activity during 2013, you may not need to get another physician's statement for 2013. Can i still file 2012 taxes For a detailed explanation of the conditions you must meet, see the instructions for Schedule R, Part II. Can i still file 2012 taxes If you meet the required conditions, check the box on your Schedule R, Part II, line 2. Can i still file 2012 taxes   If you checked box 4, 5, or 6 in Part I of Schedule R, enter in the space above the box on line 2 in Part II the first name(s) of the spouse(s) for whom the box is checked. Can i still file 2012 taxes Disability income. Can i still file 2012 taxes   If you are under age 65, you must also have taxable disability income to qualify for the credit. Can i still file 2012 taxes Disability income must meet both of the following requirements. Can i still file 2012 taxes It must be paid under your employer's accident or health plan or pension plan. Can i still file 2012 taxes It must be included in your income as wages (or payments instead of wages) for the time you are absent from work because of permanent and total disability. Can i still file 2012 taxes Payments that are not disability income. Can i still file 2012 taxes    Any payment you receive from a plan that does not provide for disability retirement is not disability income. Can i still file 2012 taxes Any lump-sum payment for accrued annual leave that you receive when you retire on disability is a salary payment and is not disability income. Can i still file 2012 taxes    For purposes of the credit for the elderly or the disabled, disability income does not include amounts you receive after you reach mandatory retirement age. Can i still file 2012 taxes Mandatory retirement age is the age set by your employer at which you would have had to retire, had you not become disabled. Can i still file 2012 taxes Income Limits To determine if you can claim the credit, you must consider two income limits. Can i still file 2012 taxes The first limit is the amount of your adjusted gross income (AGI). Can i still file 2012 taxes The second limit is the amount of nontaxable social security and other nontaxable pensions, annuities, or disability income you received. Can i still file 2012 taxes The limits are shown in Table 1. Can i still file 2012 taxes If your AGI and your nontaxable pensions, annuities, or disability income are less than the income limits, you may be able to claim the credit. Can i still file 2012 taxes See Figuring the Credit Yourself , later. Can i still file 2012 taxes Table 1. Can i still file 2012 taxes Income Limits IF your filing status is THEN, even if you qualify (see Figure A), you CANNOT take the credit if   Your adjusted gross income (AGI)* is equal to or more than. Can i still file 2012 taxes . Can i still file 2012 taxes . Can i still file 2012 taxes     OR the total of your nontaxable social security and other nontaxable pension(s), annuities, or disability income is equal to or more than. Can i still file 2012 taxes . Can i still file 2012 taxes . Can i still file 2012 taxes   single, head of household, or qualifying widow(er) with dependent child   $17,500     $5,000   married filing jointly and only one spouse qualifies in Figure A   $20,000     $5,000   married filing jointly and both spouses qualify in Figure A   $25,000     $7,500   married filing separately and you lived apart from your spouse for all of 2013   $12,500     $3,750   * AGI is the amount on Form 1040A, line 22, or Form 1040, line 38. Can i still file 2012 taxes If your AGI or your nontaxable pensions, annuities, or disability income are equal to or more than the income limits, you cannot take the credit. Can i still file 2012 taxes Credit Figured for You You can figure the credit yourself, or the Internal Revenue Service (IRS) will figure it for you. Can i still file 2012 taxes See Figuring the Credit Yourself , next. Can i still file 2012 taxes If you can take the credit and you want the IRS to figure the credit for you, attach Schedule R to your return. Can i still file 2012 taxes Check the appropriate box in Part I of Schedule R and fill in Part II and lines 11, 13a, and 13b of Part III, if they apply to you. Can i still file 2012 taxes If you file Form 1040A, enter “CFE” in the space to the left of Form 1040A, line 30. Can i still file 2012 taxes If you file Form 1040, check box c on Form 1040, line 53, and enter “CFE” on the line next to that box. Can i still file 2012 taxes Attach Schedule R to your return. Can i still file 2012 taxes Table 2. Can i still file 2012 taxes Initial Amounts IF your filing status is. Can i still file 2012 taxes . Can i still file 2012 taxes . Can i still file 2012 taxes   THEN enter on line 10 of Schedule R. Can i still file 2012 taxes . Can i still file 2012 taxes . Can i still file 2012 taxes single,head of household, or qualifying widow(er) with dependent child and, by the end of 2013, you were       • 65 or older $5,000   • under 65 and retired on permanent and total disability1 $5,000 married filing a joint return and by the end of 2013       • both of you were 65 or older $7,500   • both of you were under 65 and one of you retired on permanent and total disability1 $5,000   • both of you were under 65 and both of you retired on permanent and total disability2 $7,500   • one of you was 65 or older, and the other was under 65 and retired on permanent  and total disability3 $7,500   • one of you was 65 or older, and the other was under 65 and not retired on permanent  and total disability $5,000 married filing a separate return and you did not live with your spouse at any time during the year and, by the end of 2013, you were       • 65 or older $3,750   • under 65 and retired on permanent and total disability1 $3,750   1 Amount cannot be more than the taxable disability income. Can i still file 2012 taxes     2 Amount cannot be more than your combined taxable disability income. Can i still file 2012 taxes     3 Amount is $5,000 plus the taxable disability income of the spouse under age 65, but not more than $7,500. Can i still file 2012 taxes   Figuring the Credit Yourself If you figure the credit yourself, fill out the front of Schedule R. Can i still file 2012 taxes Next, fill out Schedule R, Part III. Can i still file 2012 taxes If you file Form 1040A, enter the amount from Schedule R, line 22 on line 30. Can i still file 2012 taxes If you file Form 1040, include the amount from Schedule R, line 22 on line 53, check box c, and enter “Sch R” on the line next to that box. Can i still file 2012 taxes There are five steps in Part III to determine the amount of your credit. Can i still file 2012 taxes Determine your initial amount (lines 10–12). Can i still file 2012 taxes Determine the total of any nontaxable social security and certain other nontaxable pensions, annuities, and disability benefits you received (lines 13a, 13b, and 13c). Can i still file 2012 taxes Determine your excess adjusted gross income (lines 14–17). Can i still file 2012 taxes Determine the total of steps 2 and 3 (line 18). Can i still file 2012 taxes Determine your credit (lines 19–22). Can i still file 2012 taxes These steps are discussed in more detail next. Can i still file 2012 taxes Step 1. Can i still file 2012 taxes Determine Initial Amount To figure the credit, you must first determine your initial amount using lines 10 through 12. Can i still file 2012 taxes See Table 2. Can i still file 2012 taxes Your initial amount is on line 12. Can i still file 2012 taxes Initial amounts for persons under age 65. Can i still file 2012 taxes   If you are a qualified individual under age 65, your initial amount cannot be more than your taxable disability income. Can i still file 2012 taxes Special rules for joint returns. Can i still file 2012 taxes   If you are a qualified individual under age 65, and your spouse is also a qualified individual, your initial amount is your taxable disability income plus $5,000. Can i still file 2012 taxes   If you are a qualified individual, and both you and your spouse are under age 65, your initial amount cannot be more than your combined taxable disability income. Can i still file 2012 taxes Step 2. Can i still file 2012 taxes Total Certain Nontaxable Pensions and Benefits Step 2 is to figure the total amount of nontaxable social security and certain other nontaxable payments you received during the year. Can i still file 2012 taxes You must reduce your initial amount by these payments. Can i still file 2012 taxes Enter these nontaxable payments on lines 13a or 13b and total them on line 13c. Can i still file 2012 taxes If you are married filing jointly, you must enter the combined amount of nontaxable payments both you and your spouse received. Can i still file 2012 taxes Worksheets are provided in the instructions for Forms 1040 and 1040A to help you determine if any of your social security benefits (or equivalent railroad retirement benefits) are taxable. Can i still file 2012 taxes Include the following nontaxable payments in the amounts you enter on lines 13a and 13b. Can i still file 2012 taxes Nontaxable social security payments. Can i still file 2012 taxes This is the nontaxable part of the benefits shown in box 5 of Form SSA-1099, Social Security Benefit Statement, before deducting any amounts withheld to pay premiums on supplementary Medicare insurance, and before any reduction because of benefits received under workers' compensation. Can i still file 2012 taxes (Do not include a lump-sum death benefit payment you may receive as a surviving spouse, or a surviving child's insurance benefit payments you may receive as a guardian. Can i still file 2012 taxes ) Nontaxable railroad retirement pension payments treated as social security. Can i still file 2012 taxes This is the nontaxable part of the benefits shown in box 5 of Form RRB-1099, Payments by the Railroad Retirement Board. Can i still file 2012 taxes Nontaxable pension or annuity payments or disability benefits that are paid under a law administered by the Department of Veterans Affairs (VA). Can i still file 2012 taxes (Do not include amounts received as a pension, annuity, or similar allowance for personal injuries or sickness resulting from active service in the armed forces of any country or in the National Oceanic and Atmospheric Administration or the Public Health Service, or as a disability annuity under section 808 of the Foreign Service Act of 1980. Can i still file 2012 taxes ) Pension or annuity payments or disability benefits that are excluded from income under any provision of federal law other than the Internal Revenue Code. Can i still file 2012 taxes (Do not include amounts that are a return of your cost of a pension or annuity. Can i still file 2012 taxes These amounts do not reduce your initial amount. Can i still file 2012 taxes ) You should be sure to take into account all of the nontaxable amounts you receive. Can i still file 2012 taxes These amounts are verified by the IRS through information supplied by other government agencies. Can i still file 2012 taxes Step 3. Can i still file 2012 taxes Determine Excess Adjusted Gross Income You also must reduce your initial amount by your excess adjusted gross income. Can i still file 2012 taxes Figure your excess adjusted gross income on lines 14–17. Can i still file 2012 taxes You figure your excess adjusted gross income as follows. Can i still file 2012 taxes Subtract from your adjusted gross income (Form 1040A, line 22 or Form 1040, line 38) the amount shown for your filing status. Can i still file 2012 taxes $7,500 if you are single, a head of household, or a qualifying widow(er) with dependent child, $10,000 if you are married filing jointly, or $5,000 if you are married filing separately and you and your spouse did not live in the same household at any time during the tax year. Can i still file 2012 taxes Divide the result of (1) by 2. Can i still file 2012 taxes Step 4. Can i still file 2012 taxes Determine the Total of Steps 2 and 3 To determine if you can take the credit, you must add (on line 18) the amounts you figured in Step 2 (line 13c) and Step 3 (line 17). Can i still file 2012 taxes Step 5. Can i still file 2012 taxes Determine Your Credit Subtract the amount determined in Step 4 (line 18) from the amount determined in Step 1 (line 12), and multiply the result by 15% (. Can i still file 2012 taxes 15). Can i still file 2012 taxes In certain cases, the amount of your credit may be limited. Can i still file 2012 taxes See Limit on credit , later. Can i still file 2012 taxes Example. Can i still file 2012 taxes You are 66 years old and your spouse is 64. Can i still file 2012 taxes Your spouse is not disabled. Can i still file 2012 taxes You file a joint return on Form 1040. Can i still file 2012 taxes Your adjusted gross income is $14,630. Can i still file 2012 taxes Together you received $3,200 from social security, which was nontaxable. Can i still file 2012 taxes You figure the credit as follows: Example applying the 5 step process Amount (Line references (shown in parentheses) are to the Schedule R)      1. Can i still file 2012 taxes Initial amount (line 12) $5,000 2. Can i still file 2012 taxes Total nontaxable social security  and other nontaxable  pensions (line 13c) $3,200   3. Can i still file 2012 taxes Excess adjusted gross income  ($14,630–$10,000) ÷ 2 (line 17) 2,315   4. Can i still file 2012 taxes Add (2) and (3) (line 18) 5,515 5. Can i still file 2012 taxes Subtract (4) from (1) (line 12 – line 18 = line 19) (Do not enter less than -0-) $ -0- You cannot take the credit because your nontaxable social security plus your excess adjusted gross income is more than your initial amount. Can i still file 2012 taxes Limit on credit. Can i still file 2012 taxes   The amount of credit you can claim is generally limited to the amount of your tax. Can i still file 2012 taxes Use the Credit Limit Worksheet in the Instructions for Schedule R to determine if your credit is limited. Can i still file 2012 taxes Examples The following examples illustrate the credit for the elderly or the disabled. Can i still file 2012 taxes The initial amounts are taken from Table 2, earlier. Can i still file 2012 taxes Example 1. Can i still file 2012 taxes James Davis is 58 years old, single, and files Form 1040A. Can i still file 2012 taxes In 2011 he retired on permanent and total disability, and he is still permanently and totally disabled. Can i still file 2012 taxes He got the required physician's statement in 2011 and kept it with his tax records. Can i still file 2012 taxes His physician signed on line B of the statement. Can i still file 2012 taxes This year James checks the box in Schedule R, Part II. Can i still file 2012 taxes He does not need to get another statement for 2013. Can i still file 2012 taxes He received the following income for the year: Nontaxable social security $1,500 Interest (taxable) 100 Taxable disability pension 11,400       James' adjusted gross income is $11,500 ($11,400 + $100). Can i still file 2012 taxes He figures the credit on Schedule R as follows: 1. Can i still file 2012 taxes Initial amount   $5,000 2. Can i still file 2012 taxes Taxable disability pension   11,400 3. Can i still file 2012 taxes Smaller of line 1 or line 2   5,000 4. Can i still file 2012 taxes Nontaxable social security  benefits $1,500     5. Can i still file 2012 taxes Excess adjusted gross income  ($11,500 − $7,500) ÷ 2 2,000     6. Can i still file 2012 taxes Add lines 4 and 5   3,500 7. Can i still file 2012 taxes Subtract line 6 from line 3  (Do not enter less than (-0-))   1,500 8. Can i still file 2012 taxes Multiply line 7 by 15% (. Can i still file 2012 taxes 15)   225 9. Can i still file 2012 taxes Enter the amount from the  Credit Limit Worksheet in the  Instructions for Schedule R, line 21   151 10. Can i still file 2012 taxes Credit (Enter the smaller of  line 8 or line 9)   $ 151 He enters $151 on line 30 of Form 1040A. Can i still file 2012 taxes The Schedule R for James Davis is not shown. Can i still file 2012 taxes Example 2. Can i still file 2012 taxes William White is 53. Can i still file 2012 taxes His wife Helen is 49. Can i still file 2012 taxes William had a stroke 3 years ago and retired on permanent and total disability. Can i still file 2012 taxes He is still permanently and totally disabled because of the stroke. Can i still file 2012 taxes In November, Helen was injured in an accident at work and retired on permanent and total disability. Can i still file 2012 taxes William received nontaxable social security disability benefits of $2,000 during the year and a taxable disability pension of $6,200. Can i still file 2012 taxes Helen earned $12,500 from her job and received a taxable disability pension of $1,700. Can i still file 2012 taxes Their joint return on Form 1040 shows adjusted gross income of $20,400 ($6,200 + $12,500 + $1,700). Can i still file 2012 taxes They do not itemize deductions. Can i still file 2012 taxes They do not have any amounts that would increase their standard deduction. Can i still file 2012 taxes Helen's doctor completed the physician's statement in the Instructions for Schedule R. Can i still file 2012 taxes Helen is not required to include the statement with their return, but she must keep it for her records. Can i still file 2012 taxes William got a physician's statement for the year he had the stroke. Can i still file 2012 taxes His doctor had signed on line B of that physician's statement to certify that William was permanently and totally disabled. Can i still file 2012 taxes William has kept the physician's statement with his records. Can i still file 2012 taxes He checks the box on Schedule R, Part II and writes his first name in the space above the box on line 2. Can i still file 2012 taxes William and Helen use Schedule R to figure their $41 credit for the elderly or the disabled. Can i still file 2012 taxes They attach Schedule R to their Form 1040 and enter $41 on line 53. Can i still file 2012 taxes They check box c on line 53 and enter “Sch R” on the line next to that box. Can i still file 2012 taxes See their filled-in Schedule R and Helen's filled-in physician's statement, later. Can i still file 2012 taxes Instructions for Physician's Statement     Taxpayer Physician If you retired after 1976, enter the date you retired in the space provided on the statement below. Can i still file 2012 taxes A person is permanently and totally disabled if both of the following apply:   1. Can i still file 2012 taxes He or she cannot engage in any substantial gainful activity because of a physical or mental condition. Can i still file 2012 taxes   2. Can i still file 2012 taxes A physician determines that the disability has lasted or can be expected to last continuously for at least a year or can lead to death. Can i still file 2012 taxes Physician's Statement     I certify that Helen A. Can i still file 2012 taxes White Name of disabled person was permanently and totally disabled on January 1, 1976, or January 1, 1977, or was permanently and totally disabled on the date he or she retired. Can i still file 2012 taxes If retired after 1976, enter the date retired ▶ November 1, 2013   Physician: Sign your name on either A or B below. Can i still file 2012 taxes AThe disability has lasted or can be expected to last continuously for at least a year     Physician's signatureDate BThere is no reasonable probability that the disabled condition will ever improve Ayden D. Can i still file 2012 taxes Doctor 2/8/14   Physician's signatureDate Physician's name Physician's address Ayden D. Can i still file 2012 taxes Doctor 1900 Green St. Can i still file 2012 taxes , Hometown, MD 20000         This image is too large to be displayed in the current screen. Can i still file 2012 taxes Please click the link to view the image. Can i still file 2012 taxes Page 1 of Schedule R for the Whites This image is too large to be displayed in the current screen. Can i still file 2012 taxes Please click the link to view the image. Can i still file 2012 taxes Page 2 of Schedule R for the Whites How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. Can i still file 2012 taxes Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. Can i still file 2012 taxes Free help with your tax return. Can i still file 2012 taxes   Free help in preparing your return is available nationwide from IRS-certified volunteers. Can i still file 2012 taxes The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. Can i still file 2012 taxes The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Can i still file 2012 taxes Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Can i still file 2012 taxes Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. Can i still file 2012 taxes To find the nearest VITA or TCE site, visit IRS. Can i still file 2012 taxes gov or call 1-800-906-9887. Can i still file 2012 taxes   As part of the TCE program, AARP offers the Tax-Aide counseling program. Can i still file 2012 taxes To find the nearest AARP Tax-Aide site, visit AARP's website at www. Can i still file 2012 taxes aarp. Can i still file 2012 taxes org/money/taxaide or call 1-888-227-7669. Can i still file 2012 taxes   For more information on these programs, go to IRS. Can i still file 2012 taxes gov and enter “VITA” in the search box. Can i still file 2012 taxes Internet. Can i still file 2012 taxes IRS. Can i still file 2012 taxes gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. Can i still file 2012 taxes Apply for an Employer Identification Number (EIN). Can i still file 2012 taxes Go to IRS. Can i still file 2012 taxes gov and enter Apply for an EIN in the search box. Can i still file 2012 taxes Request an Electronic Filing PIN by going to IRS. Can i still file 2012 taxes gov and entering Electronic Filing PIN in the search box. Can i still file 2012 taxes Check the status of your 2013 refund with Where's My Refund? Go to IRS. Can i still file 2012 taxes gov or the IRS2Go app, and click on Where's My Refund? You'll get a personalized refund date as soon as the IRS processes your tax return and approves your refund. Can i still file 2012 taxes If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Can i still file 2012 taxes Check the status of your amended return. Can i still file 2012 taxes Go to IRS. Can i still file 2012 taxes gov and enter Where's My Amended Return in the search box. Can i still file 2012 taxes Download forms, instructions, and publications, including some accessible versions. Can i still file 2012 taxes Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. Can i still file 2012 taxes gov or IRS2Go. Can i still file 2012 taxes Tax return and tax account transcripts are generally available for the current year and past three years. Can i still file 2012 taxes Figure your income tax withholding with the IRS Withholding Calculator on IRS. Can i still file 2012 taxes gov. Can i still file 2012 taxes Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Can i still file 2012 taxes Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Can i still file 2012 taxes gov. Can i still file 2012 taxes Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. Can i still file 2012 taxes gov or IRS2Go. Can i still file 2012 taxes Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. Can i still file 2012 taxes An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. Can i still file 2012 taxes Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. Can i still file 2012 taxes If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. Can i still file 2012 taxes Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Can i still file 2012 taxes Locate the nearest volunteer help site with the VITA Locator Tool on IRS. Can i still file 2012 taxes gov. Can i still file 2012 taxes Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Can i still file 2012 taxes The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Can i still file 2012 taxes Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. Can i still file 2012 taxes AARP offers the Tax-Aide counseling program as part of the TCE program. Can i still file 2012 taxes Visit AARP's website to find the nearest Tax-Aide location. Can i still file 2012 taxes Research your tax questions. Can i still file 2012 taxes Search publications and instructions by topic or keyword. Can i still file 2012 taxes Read the Internal Revenue Code, regulations, or other official guidance. Can i still file 2012 taxes Read Internal Revenue Bulletins. Can i still file 2012 taxes Sign up to receive local and national tax news by email. Can i still file 2012 taxes Phone. Can i still file 2012 taxes You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Can i still file 2012 taxes Download the free IRS2Go mobile app from the iTunes app store or from Google Play. Can i still file 2012 taxes Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Can i still file 2012 taxes Call to locate the nearest volunteer help site, 1-800-906-9887. Can i still file 2012 taxes Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Can i still file 2012 taxes The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Can i still file 2012 taxes Most VITA and TCE sites offer free electronic filing. Can i still file 2012 taxes Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Can i still file 2012 taxes Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Can i still file 2012 taxes Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. Can i still file 2012 taxes The automated Where's My Refund? information is available 24 hours a day, 7 days a week. Can i still file 2012 taxes If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Can i still file 2012 taxes Before you call, have your 2013 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Can i still file 2012 taxes Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Can i still file 2012 taxes Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Can i still file 2012 taxes Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Can i still file 2012 taxes Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). Can i still file 2012 taxes You should receive your order within 10 business days. Can i still file 2012 taxes Call to order transcripts of your tax returns or tax account, 1-800-908-9946. Can i still file 2012 taxes Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. Can i still file 2012 taxes Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. Can i still file 2012 taxes Call to ask tax questions, 1-800-829-1040. Can i still file 2012 taxes Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Can i still file 2012 taxes The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Can i still file 2012 taxes These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. Can i still file 2012 taxes gsa. Can i still file 2012 taxes gov/fedrelay. Can i still file 2012 taxes Walk-in. Can i still file 2012 taxes You can find a selection of forms, publications and services — in-person, face-to-face. Can i still file 2012 taxes Products. Can i still file 2012 taxes You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Can i still file 2012 taxes Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Can i still file 2012 taxes Services. Can i still file 2012 taxes You can walk in to your local TAC most business days for personal, face-to-face tax help. Can i still file 2012 taxes An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Can i still file 2012 taxes If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. Can i still file 2012 taxes No appointment is necessary—just walk in. Can i still file 2012 taxes Before visiting, check www. Can i still file 2012 taxes irs. Can i still file 2012 taxes gov/localcontacts for hours of operation and services provided. Can i still file 2012 taxes Mail. Can i still file 2012 taxes You can send your order for forms, instructions, and publications to the address below. Can i still file 2012 taxes You should receive a response within 10 business days after your request is received. Can i still file 2012 taxes  Internal Revenue Service 1201 N. Can i still file 2012 taxes Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. Can i still file 2012 taxes   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Can i still file 2012 taxes Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Can i still file 2012 taxes What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. Can i still file 2012 taxes We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Can i still file 2012 taxes You face (or your business is facing) an immediate threat of adverse action. Can i still file 2012 taxes You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Can i still file 2012 taxes   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Can i still file 2012 taxes Here's why we can help: TAS is an independent organization within the IRS. Can i still file 2012 taxes Our advocates know how to work with the IRS. Can i still file 2012 taxes Our services are free and tailored to meet your needs. Can i still file 2012 taxes We have offices in every state, the District of Columbia, and Puerto Rico. Can i still file 2012 taxes How can you reach us?   If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. Can i still file 2012 taxes irs. Can i still file 2012 taxes gov/advocate, or call us toll-free at 1-877-777-4778. Can i still file 2012 taxes How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Can i still file 2012 taxes If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Can i still file 2012 taxes irs. Can i still file 2012 taxes gov/sams. Can i still file 2012 taxes Low Income Taxpayer Clinics. Can i still file 2012 taxes   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. Can i still file 2012 taxes Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Can i still file 2012 taxes Visit www. Can i still file 2012 taxes TaxpayerAdvocate. Can i still file 2012 taxes irs. Can i still file 2012 taxes gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. Can i still file 2012 taxes Prev  Up  Next   Home   More Online Publications