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File tax 24. File tax   Contributions Table of Contents Introduction Useful Items - You may want to see: Organizations That Qualify To Receive Deductible ContributionsTypes of Qualified Organizations Contributions You Can DeductContributions From Which You Benefit Expenses Paid for Student Living With You Out-of-Pocket Expenses in Giving Services Contributions You Cannot DeductContributions to Individuals Contributions to Nonqualified Organizations Contributions From Which You Benefit Value of Time or Services Personal Expenses Appraisal Fees Contributions of PropertyException. File tax Household items. File tax Deduction more than $500. File tax Form 1098-C. File tax Filing deadline approaching and still no Form 1098-C. File tax Exception 1—vehicle used or improved by organization. File tax Exception 2—vehicle given or sold to needy individual. File tax Deduction $500 or less. File tax Right to use property. File tax Tangible personal property. File tax Future interest. File tax Determining Fair Market Value Giving Property That Has Decreased in Value Giving Property That Has Increased in Value When To DeductChecks. File tax Text message. File tax Credit card. File tax Pay-by-phone account. File tax Stock certificate. File tax Promissory note. File tax Option. File tax Borrowed funds. File tax Limits on DeductionsCarryovers Records To KeepCash Contributions Noncash Contributions Out-of-Pocket Expenses How To Report Introduction This chapter explains how to claim a deduction for your charitable contributions. File tax It discusses the following topics. File tax The types of organizations to which you can make deductible charitable contributions. File tax The types of contributions you can deduct. File tax How much you can deduct. File tax What records you must keep. File tax How to report your charitable contributions. File tax A charitable contribution is a donation or gift to, or for the use of, a qualified organization. File tax It is voluntary and is made without getting, or expecting to get, anything of equal value. File tax Form 1040 required. File tax    To deduct a charitable contribution, you must file Form 1040 and itemize deductions on Schedule A. File tax The amount of your deduction may be limited if certain rules and limits explained in this chapter apply to you. File tax The limits are explained in detail in Publication 526. File tax Useful Items - You may want to see: Publication 526 Charitable Contributions 561 Determining the Value of Donated Property Form (and Instructions) Schedule A (Form 1040) Itemized Deductions 8283 Noncash Charitable Contributions Organizations That Qualify To Receive Deductible Contributions You can deduct your contributions only if you make them to a qualified organization. File tax Most organizations other than churches and governments must apply to the IRS to become a qualified organization. File tax How to check whether an organization can receive deductible charitable contributions. File tax   You can ask any organization whether it is a qualified organization, and most will be able to tell you. File tax Or go to IRS. File tax gov. File tax Click on “Tools” and then on “Exempt Organizations Select Check” (www. File tax irs. File tax gov/Charities-&-Non-Profits/Exempt-Organizations-Select-Check). File tax This online tool will enable you to search for qualified organizations. File tax You can also call the IRS to find out if an organization is qualified. File tax Call 1-877-829-5500. File tax 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. File tax Deaf or hard of hearing individuals can also contact the IRS through relay services such as the Federal Relay Service at www. File tax gsa. File tax gov/fedrelay. File tax Types of Qualified Organizations Generally, only the following types of organizations can be qualified organizations. File tax 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). File tax 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. File tax Certain organizations that foster national or international amateur sports competition also qualify. File tax War veterans' organizations, including posts, auxiliaries, trusts, or foundations, organized in the United States or any of its possessions (including Puerto Rico). File tax Domestic fraternal societies, orders, and associations operating under the lodge system. File tax (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. File tax ) Certain nonprofit cemetery companies or corporations. File tax (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. File tax ) The United States or any state, the District of Columbia, a U. File tax S. File tax possession (including Puerto Rico), a political subdivision of a state or U. File tax S. File tax possession, or an Indian tribal government or any of its subdivisions that perform substantial government functions. File tax (Your contribution to this type of organization is only deductible if it is to be used solely for public purposes. File tax ) Examples. File tax    The following list gives some examples of qualified organizations. File tax Churches, a convention or association of churches, temples, synagogues, mosques, and other religious organizations. File tax Most nonprofit charitable organizations such as the American Red Cross and the United Way. File tax Most nonprofit educational organizations, including the Boy Scouts of America, Girl Scouts of America, colleges, and museums. File tax 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. File tax 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 . File tax Nonprofit hospitals and medical research organizations. File tax Utility company emergency energy programs, if the utility company is an agent for a charitable organization that assists individuals with emergency energy needs. File tax Nonprofit volunteer fire companies. File tax Nonprofit organizations that develop and maintain public parks and recreation facilities. File tax Civil defense organizations. File tax Certain foreign charitable organizations. File tax   Under income tax treaties with Canada, Israel, and Mexico, you may be able to deduct contributions to certain Canadian, Israeli, or Mexican charitable organizations. File tax Generally, you must have income from sources in that country. File tax For additional information on the deduction of contributions to Canadian charities, see Publication 597, Information on the United States–Canada Income Tax Treaty. File tax If you need more information on how to figure your contribution to Mexican and Israeli charities, see Publication 526. File tax Contributions You Can Deduct Generally, you can deduct contributions of money or property you make to, or for the use of, a qualified organization. File tax 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. File tax The contributions must be made to a qualified organization and not set aside for use by a specific person. File tax 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. File tax See Contributions of Property , later in this chapter. File tax 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. File tax See Limits on Deductions , later. File tax In addition, the total of your charitable contribution deduction and certain other itemized deductions may be limited. File tax See chapter 29. File tax Table 24-1 gives examples of contributions you can and cannot deduct. File tax 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. File tax Also see Contributions From Which You Benefit under Contributions You Cannot Deduct, later. File tax If you pay more than fair market value to a qualified organization for goods or services, the excess may be a charitable contribution. File tax For the excess amount to qualify, you must pay it with the intent to make a charitable contribution. File tax Example 1. File tax You pay $65 for a ticket to a dinner-dance at a church. File tax Your entire $65 payment goes to the church. File tax The ticket to the dinner-dance has a fair market value of $25. File tax When you buy your ticket, you know that its value is less than your payment. File tax To figure the amount of your charitable contribution, subtract the value of the benefit you receive ($25) from your total payment ($65). File tax You can deduct $40 as a contribution to the church. File tax Example 2. File tax At a fundraising auction conducted by a charity, you pay $600 for a week's stay at a beach house. File tax The amount you pay is no more than the fair rental value. File tax You have not made a deductible charitable contribution. File tax Athletic events. File tax   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. File tax   If any part of your payment is for tickets (rather than the right to buy tickets), that part is not deductible. File tax Subtract the price of the tickets from your payment. File tax You can deduct 80% of the remaining amount as a charitable contribution. File tax Example 1. File tax You pay $300 a year for membership in a university's athletic scholarship program. File tax 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. File tax You can deduct $240 (80% of $300) as a charitable contribution. File tax Table 24-1. File tax Examples of Charitable Contributions—A Quick Check Use the following lists for a quick check of whether you can deduct a contribution. File tax See the rest of this chapter for more information and additional rules and limits that may apply. File tax Deductible As  Charitable Contributions Not Deductible  As Charitable Contributions Money or property you give to:  Churches, synagogues, temples, mosques, and other religious organizations Federal, state, and local governments, if your contribution is solely for public purposes (for example, a gift to reduce the public debt or maintain a public park) Nonprofit schools and hospitals The Salvation Army, American Red Cross, CARE, Goodwill Industries, United Way, Boy Scouts of America, Girl Scouts of America, Boys and Girls Clubs of America, etc. File tax War veterans groups   Expenses paid for a student living with you, sponsored by a qualified organization  Out-of-pocket expenses when you serve a qualified organization as a volunteer Money or property you give to:  Civic leagues, social and sports clubs, labor unions, and chambers of commerce Foreign organizations (except certain Canadian, Israeli, and Mexican charities) Groups that are run for personal profit Groups whose purpose is to lobby for law changes Homeowners' associations Individuals Political groups or candidates for public office   Cost of raffle, bingo, or lottery tickets  Dues, fees, or bills paid to country clubs, lodges, fraternal orders, or similar groups  Tuition  Value of your time or services  Value of blood given to a blood bank    Example 2. File tax 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. File tax You must subtract the usual price of a ticket ($120) from your $300 payment. File tax The result is $180. File tax Your deductible charitable contribution is $144 (80% of $180). File tax Charity benefit events. File tax   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. File tax   If there is an established charge for the event, that charge is the value of your benefit. File tax If there is no established charge, the reasonable value of the right to attend the event is the value of your benefit. File tax Whether you use the tickets or other privileges has no effect on the amount you can deduct. File tax However, if you return the ticket to the qualified organization for resale, you can deduct the entire amount you paid for the ticket. File tax    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. File tax If the ticket shows the price of admission and the amount of the contribution, you can deduct the contribution amount. File tax Example. File tax You pay $40 to see a special showing of a movie for the benefit of a qualified organization. File tax Printed on the ticket is “Contribution—$40. File tax ” If the regular price for the movie is $8, your contribution is $32 ($40 payment − $8 regular price). File tax Membership fees or dues. File tax    You may be able to deduct membership fees or dues you pay to a qualified organization. File tax However, you can deduct only the amount that is more than the value of the benefits you receive. File tax    You cannot deduct dues, fees, or assessments paid to country clubs and other social organizations. File tax They are not qualified organizations. File tax Certain membership benefits can be disregarded. File tax   Both you and the organization can disregard the following membership benefits if you receive them in return for an annual payment of $75 or less. File tax 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. File tax 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. File tax 20. File tax Token items. File tax   You do not have to reduce your contribution by the value of any benefit you receive if both of the following are true. File tax You receive only a small item or other benefit of token value. File tax 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. File tax Written statement. File tax   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. File tax The statement must say that you can deduct only the amount of your payment that is more than the value of the goods or services you received. File tax It must also give you a good faith estimate of the value of those goods or services. File tax   The organization can give you the statement either when it solicits or when it receives the payment from you. File tax Exception. File tax   An organization will not have to give you this statement if one of the following is true. File tax 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. File tax You receive only items whose value is not substantial as described under Token items , earlier. File tax You receive only membership benefits that can be disregarded, as described earlier. File tax Expenses Paid for Student Living With You You may be able to deduct some expenses of having a student live with you. File tax You can deduct qualifying expenses for a foreign or American student who: Lives in your home under a written agreement between you and a qualified organization as part of a program of the organization to provide educational opportunities for the student, Is not your relative or dependent, and Is a full-time student in the twelfth or any lower grade at a school in the United States. File tax You can deduct up to $50 a month for each full calendar month the student lives with you. File tax Any month when conditions (1) through (3) are met for 15 days or more counts as a full month. File tax For additional information, see Expenses Paid for Student Living With You in Publication 526. File tax Mutual exchange program. File tax   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. File tax Table 24-2. File tax Volunteers' Questions and Answers If you volunteer for a qualified organization, the following questions and answers may apply to you. File tax All of the rules explained in this chapter also apply. File tax See, in particular, Out-of-Pocket Expenses in Giving Services . File tax Question Answer I volunteer 6 hours a week in the office of a qualified organization. File tax The receptionist is paid $10 an hour for the same work. File tax Can I deduct $60 a week for my time?    No, you cannot deduct the value of your time or services. File tax The office is 30 miles from my home. File tax 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. File tax If you don't want to figure your actual costs, you can deduct 14 cents for each mile. File tax I volunteer as a Red Cross nurse's aide at a hospital. File tax 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. File tax I pay a babysitter to watch my children while I volunteer for a qualified organization. File tax 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. File tax (If you have childcare expenses so you can work for pay, see chapter 32. File tax ) Out-of-Pocket Expenses in Giving Services Although you cannot deduct the value of your services given to a qualified organization, you may be able to deduct some amounts you pay in giving services to a qualified organization. File tax 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. File tax Table 24-2 contains questions and answers that apply to some individuals who volunteer their services. File tax Conventions. File tax   If a qualified organization selects you to attend a convention as its representative, you can deduct unreimbursed expenses for travel, including reasonable amounts for meals and lodging, while away from home overnight in connection with the convention. File tax However, see Travel , later. File tax   You cannot deduct personal expenses for sightseeing, fishing parties, theater tickets, or nightclubs. File tax You also cannot deduct transportation, meals and lodging, and other expenses for your spouse or children. File tax    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. File tax You can, however, deduct unreimbursed expenses that are directly connected with giving services for your church during the convention. File tax Uniforms. File tax   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. File tax Foster parents. File tax   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. File tax A qualified organization must select the individuals you take into your home for foster care. File tax    You can deduct expenses that meet both of the following requirements. File tax They are unreimbursed out-of-pocket expenses to feed, clothe, and care for the foster child. File tax They are incurred primarily to benefit the qualified organization. File tax   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. File tax For details, see chapter 3. File tax Example. File tax You cared for a foster child because you wanted to adopt her, not to benefit the agency that placed her in your home. File tax Your unreimbursed expenses are not deductible as charitable contributions. File tax Car expenses. File tax   You can deduct as a charitable contribution any unreimbursed out-of-pocket expenses, such as the cost of gas and oil, that are directly related to the use of your car in giving services to a charitable organization. File tax You cannot deduct general repair and maintenance expenses, depreciation, registration fees, or the costs of tires or insurance. File tax    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. File tax   You can deduct parking fees and tolls whether you use your actual expenses or the standard mileage rate. File tax   You must keep reliable written records of your car expenses. File tax For more information, see Car expenses under Records To Keep, later. File tax Travel. File tax   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. File tax This applies whether you pay the expenses directly or indirectly. File tax You are paying the expenses indirectly if you make a payment to the charitable organization and the organization pays for your travel expenses. File tax   The deduction for travel expenses will not be denied simply because you enjoy providing services to the charitable organization. File tax 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. File tax 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. File tax Example 1. File tax You are a troop leader for a tax-exempt youth group and you take the group on a camping trip. File tax You are responsible for overseeing the setup of the camp and for providing adult supervision for other activities during the entire trip. File tax You participate in the activities of the group and enjoy your time with them. File tax You oversee the breaking of camp and you transport the group home. File tax You can deduct your travel expenses. File tax Example 2. File tax You sail from one island to another and spend 8 hours a day counting whales and other forms of marine life. File tax The project is sponsored by a charitable organization. File tax In most circumstances, you cannot deduct your expenses. File tax Example 3. File tax You work for several hours each morning on an archaeological dig sponsored by a charitable organization. File tax The rest of the day is free for recreation and sightseeing. File tax You cannot take a charitable contribution deduction even though you work very hard during those few hours. File tax Example 4. File tax You spend the entire day attending a charitable organization's regional meeting as a chosen representative. File tax In the evening you go to the theater. File tax You can claim your travel expenses as charitable contributions, but you cannot claim the cost of your evening at the theater. File tax Daily allowance (per diem). File tax   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. File tax You may be able to deduct any necessary travel expenses that are more than the allowance. File tax Deductible travel expenses. File tax   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. File tax Because these travel expenses are not business-related, they are not subject to the same limits as business-related expenses. File tax For information on business travel expenses, see Travel Expenses in chapter 26. File tax Contributions You Cannot Deduct There are some contributions you cannot deduct, such as those made to specific individuals and those made to nonqualified organizations. File tax (See Contributions to Individuals and Contributions to Nonqualified Organizations , next. File tax ) There are others you can deduct only part of, as discussed later under Contributions From Which You Benefit . File tax Contributions to Individuals You cannot deduct contributions to specific individuals, including the following. File tax Contributions to fraternal societies made for the purpose of paying medical or burial expenses of deceased members. File tax Contributions to individuals who are needy or worthy. File tax You cannot deduct these contributions even if you make them to a qualified organization for the benefit of a specific person. File tax 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. File tax Example. File tax You can deduct contributions to a qualified organization for flood relief, hurricane relief, or other disaster relief. File tax However, you cannot deduct contributions earmarked for relief of a particular individual or family. File tax Payments to a member of the clergy that can be spent as he or she wishes, such as for personal expenses. File tax Expenses you paid for another person who provided services to a qualified organization. File tax Example. File tax Your son does missionary work. File tax You pay his expenses. File tax You cannot claim a deduction for your son's unreimbursed expenses related to his contribution of services. File tax Payments to a hospital that are for a specific patient's care or for services for a specific patient. File tax You cannot deduct these payments even if the hospital is operated by a city, a state, or other qualified organization. File tax Contributions to Nonqualified Organizations You cannot deduct contributions to organizations that are not qualified to receive tax-deductible contributions, including the following. File tax 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. File tax Chambers of commerce and other business leagues or organizations (but see chapter 28). File tax Civic leagues and associations. File tax Communist organizations. File tax Country clubs and other social clubs. File tax Most foreign organizations (other than certain Canadian, Israeli, or Mexican charitable organizations). File tax For details, see Publication 526. File tax Homeowners' associations. File tax Labor unions (but see chapter 28). File tax Political organizations and candidates. File tax 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. File tax See Contributions From Which You Benefit under Contributions You Can Deduct, earlier. File tax These contributions include the following. File tax Contributions for lobbying. File tax This includes amounts that you earmark for use in, or in connection with, influencing specific legislation. File tax Contributions to a retirement home for room, board, maintenance, or admittance. File tax Also, if the amount of your contribution depends on the type or size of apartment you will occupy, it is not a charitable contribution. File tax Costs of raffles, bingo, lottery, etc. File tax 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. File tax For information on how to report gambling winnings and losses, see Gambling winnings in chapter 12 and Gambling Losses Up to the Amount of Gambling Winnings in chapter 28. File tax Dues to fraternal orders and similar groups. File tax However, see Membership fees or dues , earlier, under Contributions You Can Deduct. File tax Tuition, or amounts you pay instead of tuition. File tax 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. File tax 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. File tax ” 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. File tax Personal Expenses You cannot deduct personal, living, or family expenses, such as the following items. File tax 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. File tax Adoption expenses, including fees paid to an adoption agency and the costs of keeping a child in your home before adoption is final (but see Adoption Credit in chapter 37, and the instructions for Form 8839, Qualified Adoption Expenses). File tax You also may be able to claim an exemption for the child. File tax See Adopted child in chapter 3. File tax Appraisal Fees You cannot deduct as a charitable contribution any fees you pay to find the fair market value of donated property (but see chapter 28). File tax 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. File tax However, if the property has increased in value, you may have to make some adjustments to the amount of your deduction. File tax See Giving Property That Has Increased in Value , later. File tax 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. File tax Clothing and household items. File tax   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. File tax Exception. File tax   You can take a deduction for a contribution of an item of clothing or household item that is not in good used condition or better if you deduct more than $500 for it and include a qualified appraisal of it with your return. File tax Household items. File tax   Household items include: Furniture and furnishings, Electronics, Appliances, Linens, and Other similar items. File tax   Household items do not include: Food, Paintings, antiques, and other objects of art, Jewelry and gems, and Collections. File tax Cars, boats, and airplanes. File tax    The following rules apply to any donation of a qualified vehicle. File tax 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. File tax Deduction more than $500. File tax   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. File tax 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. File tax Form 1098-C. File tax   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. File tax The Form 1098-C (or other statement) will show the gross proceeds from the sale of the vehicle. File tax   If you e-file your return, you must: Attach Copy B of Form 1098-C to Form 8453 and mail the forms to the IRS, or Include Copy B of Form 1098-C as a pdf attachment if your software program allows it. File tax   If you do not attach Form 1098-C (or other statement), you cannot deduct your contribution. File tax    You must get Form 1098-C (or other statement) within 30 days of the sale of the vehicle. File tax But if exception 1 or 2 (described later) applies, you must get Form 1098-C (or other statement) within 30 days of your donation. File tax Filing deadline approaching and still no Form 1098-C. File tax   If the filing deadline is approaching and you still do not have a Form 1098-C, you have two choices. File tax Request an automatic 6-month extension of time to file your return. File tax You can get this extension by filing Form 4868, Application for Automatic Extension of Time to File U. File tax S. File tax Individual Income Tax Return. File tax  For more information, see Automatic Extension in chapter 1. File tax File the return on time without claiming the deduction for the qualified vehicle. File tax After receiving the Form 1098-C, file an amended return, Form 1040X, claiming the deduction. File tax Attach Copy B of Form 1098-C (or other statement) to the amended return. File tax For more information about amended returns, see Amended Returns and Claims for Refund in chapter 1. File tax Exceptions. File tax   There are two exceptions to the rules just described for deductions of more than $500. File tax Exception 1—vehicle used or improved by organization. File tax   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. File tax 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. File tax The Form 1098-C (or other statement) will show whether this exception applies. File tax Exception 2—vehicle given or sold to needy individual. File tax   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. File tax 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. File tax The Form 1098-C (or other statement) will show whether this exception applies. File tax   This exception does not apply if the organization sells the vehicle at auction. File tax In that case, you cannot deduct the vehicle's fair market value. File tax Example. File tax Anita donates a used car to a qualified organization. File tax She bought it 3 years ago for $9,000. File tax A used car guide shows the fair market value for this type of car is $6,000. File tax However, Anita gets a Form 1098-C from the organization showing the car was sold for $2,900. File tax Neither exception 1 nor exception 2 applies. File tax If Anita itemizes her deductions, she can deduct $2,900 for her donation. File tax She must attach Form 1098-C and Form 8283 to her return. File tax Deduction $500 or less. File tax   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. File tax 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. File tax   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. File tax The statement must contain the information and meet the tests for an acknowledgment described under Deductions of At Least $250 But Not More Than $500 under Records To Keep, later. File tax Partial interest in property. File tax   Generally, you cannot deduct a charitable contribution of less than your entire interest in property. File tax Right to use property. File tax   A contribution of the right to use property is a contribution of less than your entire interest in that property and is not deductible. File tax For exceptions and more information, see Partial Interest in Property Not in Trust in Publication 561. File tax Future interests in tangible personal property. File tax   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. File tax Tangible personal property. File tax   This is any property, other than land or buildings, that can be seen or touched. File tax It includes furniture, books, jewelry, paintings, and cars. File tax Future interest. File tax   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. File tax Determining Fair Market Value This section discusses general guidelines for determining the fair market value of various types of donated property. File tax Publication 561 contains a more complete discussion. File tax 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. File tax Used clothing and household items. File tax   The fair market value of used clothing and household goods is usually far less than what you paid for them when they were new. File tax   For used clothing, you should claim as the value the price that buyers of used items actually pay in used clothing stores, such as consignment or thrift shops. File tax See Household Goods in Publication 561 for information on the valuation of household goods, such as furniture, appliances, and linens. File tax Example. File tax Dawn Greene donated a coat to a thrift store operated by her church. File tax She paid $300 for the coat 3 years ago. File tax Similar coats in the thrift store sell for $50. File tax The fair market value of the coat is $50. File tax Dawn's donation is limited to $50. File tax Cars, boats, and airplanes. File tax   If you contribute a car, boat, or airplane to a charitable organization, you must determine its fair market value. File tax 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. File tax The guides may be published monthly or seasonally and for different regions of the country. File tax These guides also provide estimates for adjusting for unusual equipment, unusual mileage, and physical condition. File tax The prices are not “official” and these publications are not considered an appraisal of any specific donated property. File tax But they do provide clues for making an appraisal and suggest relative prices for comparison with current sales and offerings in your area. File tax   You can also find used car pricing information on the Internet. File tax Example. File tax You donate a used car in poor condition to a local high school for use by students studying car repair. File tax A used car guide shows the dealer retail value for this type of car in poor condition is $1,600. File tax However, the guide shows the price for a private party sale of the car is only $750. File tax The fair market value of the car is considered to be $750. File tax Large quantities. File tax   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. File tax Giving Property That Has Decreased in Value If you contribute property with a fair market value that is less than your basis in it, your deduction is limited to its fair market value. File tax You cannot claim a deduction for the difference between the property's basis and its fair market value. File tax Giving Property That Has Increased in Value If you contribute property with a fair market value that is more than your basis in it, you may have to reduce the fair market value by the amount of appreciation (increase in value) when you figure your deduction. File tax Your basis in property is generally what you paid for it. File tax See chapter 13 if you need more information about basis. File tax Different rules apply to figuring your deduction, depending on whether the property is: Ordinary income property, or Capital gain property. File tax Ordinary income property. File tax   Property is ordinary income property if you would have recognized ordinary income or short-term capital gain had you sold it at fair market value on the date it was contributed. File tax Examples of ordinary income property are inventory, works of art created by the donor, manuscripts prepared by the donor, and capital assets (defined in chapter 14) held 1 year or less. File tax Amount of deduction. File tax   The amount you can deduct for a contribution of ordinary income property is its fair market value minus the amount that would be ordinary income or short-term capital gain if you sold the property for its fair market value. File tax Generally, this rule limits the deduction to your basis in the property. File tax Example. File tax You donate stock you held for 5 months to your church. File tax The fair market value of the stock on the day you donate it is $1,000, but you paid only $800 (your basis). File tax Because the $200 of appreciation would be short-term capital gain if you sold the stock, your deduction is limited to $800 (fair market value minus the appreciation). File tax Capital gain property. File tax   Property is capital gain property if you would have recognized long-term capital gain had you sold it at fair market value on the date of the contribution. File tax It includes capital assets held more than 1 year, as well as certain real property and depreciable property used in your trade or business and, generally, held more than 1 year. File tax Amount of deduction — general rule. File tax   When figuring your deduction for a contribution of capital gain property, you generally can use the fair market value of the property. File tax Exceptions. File tax   In certain situations, you must reduce the fair market value by any amount that would have been long-term capital gain if you had sold the property for its fair market value. File tax Generally, this means reducing the fair market value to the property's cost or other basis. File tax Bargain sales. File tax   A bargain sale of property is a sale or exchange for less than the property's fair market value. File tax A bargain sale to a qualified organization is partly a charitable contribution and partly a sale or exchange. File tax A bargain sale may result in a taxable gain. File tax More information. File tax   For more information on donating appreciated property, see Giving Property That Has Increased in Value in Publication 526. File tax When To Deduct You can deduct your contributions only in the year you actually make them in cash or other property (or in a later carryover year, as explained later under Carryovers ). File tax This applies whether you use the cash or an accrual method of accounting. File tax Time of making contribution. File tax   Usually, you make a contribution at the time of its unconditional delivery. File tax Checks. File tax   A check you mail to a charity is considered delivered on the date you mail it. File tax Text message. File tax   Contributions made by text message are deductible in the year you send the text message if the contribution is charged to your telephone or wireless account. File tax Credit card. File tax    Contributions charged on your credit card are deductible in the year you make the charge. File tax Pay-by-phone account. File tax    Contributions made through a pay-by-phone account are considered delivered on the date the financial institution pays the amount. File tax Stock certificate. File tax   A properly endorsed stock certificate is considered delivered on the date of mailing or other delivery to the charity or to the charity's agent. File tax However, if you give a stock certificate to your agent or to the issuing corporation for transfer to the name of the charity, your contribution is not delivered until the date the stock is transferred on the books of the corporation. File tax Promissory note. File tax   If you issue and deliver a promissory note to a charity as a contribution, it is not a contribution until you make the note payments. File tax Option. File tax    If you grant a charity an option to buy real property at a bargain price, it is not a contribution until the organization exercises the option. File tax Borrowed funds. File tax   If you contribute borrowed funds, you can deduct the contribution in the year you deliver the funds to the charity, regardless of when you repay the loan. File tax Limits on Deductions The amount you can deduct for charitable contributions cannot be more than 50% of your adjusted gross income (AGI). File tax Your deduction may be further limited to 30% or 20% of your AGI, depending on the type of property you give and the type of organization you give it to. File tax If your total contributions for the year are 20% or less of your AGI, these limits do not apply to you. File tax The limits are discussed in detail under Limits on Deductions in Publication 526. File tax A higher limit applies to certain qualified conservation contributions. File tax See Publication 526 for details. File tax Carryovers You can carry over any contributions you cannot deduct in the current year because they exceed your adjusted-gross-income limits. File tax You can deduct the excess in each of the next 5 years until it is used up, but not beyond that time. File tax For more information, see Carryovers in Publication 526. File tax Records To Keep You must keep records to prove the amount of the contributions you make during the year. File tax The kind of records you must keep depends on the amount of your contributions and whether they are: Cash contributions, Noncash contributions, or Out-of-pocket expenses when donating your services. File tax Note. File tax An organization generally must give you a written statement if it receives a payment from you that is more than $75 and is partly a contribution and partly for goods or services. File tax (See Contributions From Which You Benefit under Contributions You Can Deduct, earlier. File tax ) Keep the statement for your records. File tax It may satisfy all or part of the recordkeeping requirements explained in the following discussions. File tax Cash Contributions Cash contributions include those paid by cash, check, electronic funds transfer, debit card, credit card, or payroll deduction. File tax You cannot deduct a cash contribution, regardless of the amount, unless you keep one of the following. File tax A bank record that shows the name of the qualified organization, the date of the contribution, and the amount of the contribution. File tax Bank records may include: A canceled check, A bank or credit union statement, or A credit card statement. File tax A receipt (or a letter or other written communication) from the qualified organization showing the name of the organization, the date of the contribution, and the amount of the contribution. File tax The payroll deduction records described next. File tax Payroll deductions. File tax   If you make a contribution by payroll deduction, you must keep: A pay stub, Form W-2, or other document furnished by your employer that shows the date and amount of the contribution, and A pledge card or other document prepared by or for the qualified organization that shows the name of the organization. File tax If your employer withheld $250 or more from a single paycheck, see Contributions of $250 or More , next. File tax Contributions of $250 or More You can claim a deduction for a contribution of $250 or more only if you have an acknowledgment of your contribution from the qualified organization or certain payroll deduction records. File tax If you made more than one contribution of $250 or more, you must have either a separate acknowledgment for each or one acknowledgment that lists each contribution and the date of each contribution and shows your total contributions. File tax Amount of contribution. File tax   In figuring whether your contribution is $250 or more, do not combine separate contributions. File tax For example, if you gave your church $25 each week, your weekly payments do not have to be combined. File tax Each payment is a separate contribution. File tax   If contributions are made by payroll deduction, the deduction from each paycheck is treated as a separate contribution. File tax   If you made a payment that is partly for goods and services, as described earlier under Contributions From Which You Benefit , your contribution is the amount of the payment that is more than the value of the goods and services. File tax Acknowledgment. File tax   The acknowledgment must meet these tests. File tax It must be written. File tax It must include: The amount of cash you contributed, Whether the qualified organization gave you any goods or services as a result of your contribution (other than certain token items and membership benefits), A description and good faith estimate of the value of any goods or services described in (b) (other than intangible religious benefits), and A statement that the only benefit you received was an intangible religious benefit, if that was the case. File tax The acknowledgment does not need to describe or estimate the value of an intangible religious benefit. File tax An intangible religious benefit is a benefit that generally is not sold in commercial transactions outside a donative (gift) context. File tax An example is admission to a religious ceremony. File tax You must get it on or before the earlier of: The date you file your return for the year you make the contribution, or The due date, including extensions, for filing the return. File tax   If the acknowledgment does not show the date of the contribution, you must also have a bank record or receipt, as described earlier, that does show the date of the contribution. File tax If the acknowledgment shows the date of the contribution and meets the other tests just described, you do not need any other records. File tax Payroll deductions. File tax   If you make a contribution by payroll deduction and your employer withholds $250 or more from a single paycheck, you must keep: A pay stub, Form W-2, or other document furnished by your employer that shows the amount withheld as a contribution, and A pledge card or other document prepared by or for the qualified organization that shows the name of the organization and states the organization does not provide goods or services in return for any contribution made to it by payroll deduction. File tax A single pledge card may be kept for all contributions made by payroll deduction regardless of amount as long as it contains all the required information. File tax   If the pay stub, Form W-2, pledge card, or other document does not show the date of the contribution, you must have another document that does show the date of the contribution. File tax If the pay stub, Form W-2, pledge card, or other document shows the date of the contribution, you do not need any other records except those just described in (1) and (2). File tax Noncash Contributions For a contribution not made in cash, the records you must keep depend on whether your deduction for the contribution is: Less than $250, At least $250 but not more than $500, Over $500 but not more than $5,000, or Over $5,000. File tax Amount of deduction. File tax   In figuring whether your deduction is $500 or more, combine your claimed deductions for all similar items of property donated to any charitable organization during the year. File tax   If you received goods or services in return, as described earlier in Contributions From Which You Benefit , reduce your contribution by the value of those goods or services. File tax If you figure your deduction by reducing the fair market value of the donated property by its appreciation, as described earlier in Giving Property That Has Increased in Value , your contribution is the reduced amount. File tax Deductions of Less Than $250 If you make any noncash contribution, you must get and keep a receipt from the charitable organization showing: The name of the charitable organization, The date and location of the charitable contribution, and A reasonably detailed description of the property. File tax A letter or other written communication from the charitable organization acknowledging receipt of the contribution and containing the information in (1), (2), and (3) will serve as a receipt. File tax You are not required to have a receipt where it is impractical to get one (for example, if you leave property at a charity's unattended drop site). File tax Additional records. File tax   You must also keep reliable written records for each item of contributed property. File tax Your written records must include the following information. File tax The name and address of the organization to which you contributed. File tax The date and location of the contribution. File tax A description of the property in detail reasonable under the circumstances. File tax For a security, keep the name of the issuer, the type of security, and whether it is regularly traded on a stock exchange or in an over-the-counter market. File tax The fair market value of the property at the time of the contribution and how you figured the fair market value. File tax If it was determined by appraisal, keep a signed copy of the appraisal. File tax The cost or other basis of the property, if you must reduce its fair market value by appreciation. File tax Your records should also include the amount of the reduction and how you figured it. File tax The amount you claim as a deduction for the tax year as a result of the contribution, if you contribute less than your entire interest in the property during the tax year. File tax Your records must include the amount you claimed as a deduction in any earlier years for contributions of other interests in this property. File tax They must also include the name and address of each organization to which you contributed the other interests, the place where any such tangible property is located or kept, and the name of any person in possession of the property, other than the organization to which you contributed it. File tax The terms of any conditions attached to the contribution of property. File tax Deductions of At Least $250 But Not More Than $500 If you claim a deduction of at least $250 but not more than $500 for a noncash charitable contribution, you must get and keep an acknowledgment of your contribution from the qualified organization. File tax If you made more than one contribution of $250 or more, you must have either a separate acknowledgment for each or one acknowledgment that shows your total contributions. File tax The acknowledgment must contain the information in items (1) through (3) under Deductions of Less Than $250 , earlier, and your written records must include the information listed in that discussion under Additional records . File tax The acknowledgment must also meet these tests. File tax It must be written. File tax It must include: A description (but not necessarily the value) of any property you contributed, Whether the qualified organization gave you any goods or services as a result of your contribution (other than certain token items and membership benefits), and A description and good faith estimate of the value of any goods or services described in (b). File tax If the only benefit you received was an intangible religious benefit (such as admission to a religious ceremony) that generally is not sold in a commercial transaction outside the donative context, the acknowledgment must say so and does not need to describe or estimate the value of the benefit. File tax You must get it on or before the earlier of: The date you file your return for the year you make the contribution, or The due date, including extensions, for filing the return. File tax Deductions Over $500 You are required to give additional information if you claim a deduction over $500 for noncash charitable contributions. File tax See Records To Keep in Publication 526 for more information. File tax Out-of-Pocket Expenses If you give services to a qualified organization and have unreimbursed out-of-pocket expenses related to those services, the following two rules apply. File tax You must have adequate records to prove the amount of the expenses. File tax If any of your unreimbursed out-of-pocket expenses, considered separately, are $250 or more (for example, you pay $250 or more for an airline ticket to attend a convention of a qualified organization as a chosen representative), you must get an acknowledgment from the qualified organization that contains: A description of the services you provided, A statement of whether or not the organization provided you any goods or services to reimburse you for the expenses you incurred, A description and a good faith estimate of the value of any goods or services (other than intangible religious benefits) provided to reimburse you, and A statement that the only benefit you received was an intangible religious benefit, if that was the case. File tax The acknowledgment does not need to describe or estimate the value of an intangible religious benefit (defined earlier under Acknowledgment ). File tax You must get the acknowledgment on or before the earlier of: The date you file your return for the year you make the contribution, or The due date, including extensions, for filing the return. File tax Car expenses. File tax   If you claim expenses directly related to use of your car in giving services to a qualified organization, you must keep reliable written records of your expenses. File tax Whether your records are considered reliable depends on all the facts and circumstances. File tax Generally, they may be considered reliable if you made them regularly and at or near the time you had the expenses. File tax   For example, your records might show the name of the organization you were serving and the dates you used your car for a charitable purpose. File tax If you use the standard mileage rate of 14 cents a mile, your records must show the miles you drove your car for the charitable purpose. File tax If you deduct your actual expenses, your records must show the costs of operating the car that are directly related to a charitable purpose. File tax   See Car expenses under Out-of-Pocket Expenses in Giving Services, earlier, for the expenses you can deduct. File tax How To Report Report your charitable contributions on Schedule A (Form 1040). File tax If your total deduction for all noncash contributions for the year is over $500, you must also file Form 8283. File tax See How To Report in Publication 526 for more information. File tax Prev  Up  Next   Home   More Online Publications
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File tax Publication 584 - Main Content Table of Contents LossesCost or other basis. File tax Fair market value. File tax Exception for personal-use real property. File tax More information. File tax Comments and SuggestionsOrdering forms and publications. File tax Tax questions. File tax How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). File tax Losses Generally, you may deduct losses to your home, household goods, and motor vehicles on your federal income tax return. File tax However, you may not deduct a casualty or theft loss that is covered by insurance unless you filed a timely insurance claim for reimbursement. File tax Any reimbursement you receive will reduce the loss. File tax If you did not file an insurance claim, you may deduct only the part of the loss that was not covered by insurance. File tax Amount of loss. File tax   You figure the amount of your loss using the following steps. File tax Determine your cost or other basis in the property before the casualty or theft. File tax Determine the decrease in fair market value (FMV) of the property as a result of the casualty or theft. File tax (The decrease in FMV is the difference between the property's value immediately before and immediately after the casualty or theft. File tax ) From the smaller of the amounts you determined in (1) and (2), subtract any insurance or other reimbursement you received or expect to receive. File tax Apply the deduction limits, discussed later, to determine the amount of your deductible loss. File tax Cost or other basis. File tax   Cost or other basis usually means original cost plus improvements. File tax If you did not acquire the property by purchasing it, your basis is determined as discussed in Publication 551, Basis of Assets. File tax If you inherited the property from someone who died in 2010, and the executor of the decedent's estate made the election to file Form 8939, refer to the information provided by the executor or see Publication 4895, Tax Treatment of Property Acquired From a Decedent Dying in 2010. File tax Fair market value. File tax   FMV is the price for which you could sell your property to a willing buyer, when neither of you has to sell or buy and both of you know all the relevant facts. File tax When filling out Schedules 1 through 20, you need to know the FMV of the property immediately before and immediately after the disaster, casualty, or theft. File tax Separate computations. File tax   Generally, if a single casualty or theft involves more than one item of property, you must figure the loss on each item separately. File tax Then combine the losses to determine the total loss from that casualty or theft. File tax Exception for personal-use real property. File tax   In figuring a casualty loss on personal-use real property, the entire property (including any improvements, such as buildings, trees, and shrubs) is treated as one item. File tax Figure the loss using the smaller of the following. File tax The decrease in FMV of the entire property. File tax The adjusted basis of the entire property. File tax Deduction limits. File tax   After you have figured the amount of your loss, as discussed earlier, you must figure how much of the loss you can deduct. File tax You do this on Form 4684, section A. File tax If the loss was to property for your personal use or your family's, there are two limits on the amount you can deduct for your casualty or theft loss. File tax You must reduce each casualty or theft loss by $100 ($100 rule). File tax You must further reduce the total of all your losses by 10% of your adjusted gross income (10% rule). File tax More information. File tax   For more information about the deduction limits, see Publication 547. File tax When your loss is deductible. File tax   You can generally deduct a casualty or disaster area loss only in the tax year in which the casualty or disaster occurred. File tax You can generally deduct a theft loss only in the year you discovered your property was stolen. File tax However, you can choose to deduct disaster area losses on your return for the year immediately before the year of the disaster if the President has declared your area a federal disaster area. File tax For details, see Disaster Area Losses in Publication 547. File tax Comments and Suggestions We welcome your comments about this publication and your suggestions for future editions. File tax You can write to us at the following address: Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. File tax NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. File tax Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. File tax You can email us at taxforms@irs. File tax gov. File tax Please put “Publications Comment” on the subject line. File tax You can also send us comments from www. File tax irs. File tax gov/formspubs. File tax Select “Comment on Tax Forms and Publications” under “Information about. File tax ” Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. File tax Ordering forms and publications. File tax   Visit www. File tax irs. File tax gov/formspubs/ to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. File tax Internal Revenue Service 1201 N. File tax Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. File tax   If you have a tax question, check the information available on IRS. File tax gov or call 1-800-829-1040. File tax We cannot answer tax questions sent to either of the above addresses. File tax How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. File tax By selecting the method that is best for you, you will have quick and easy access to tax help. File tax Free help with your return. File tax   Free help in preparing your return is available nationwide from IRS-certified volunteers. File tax The Volunteer Income Tax Assistance (VITA) program is designed to help low-moderate income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. File tax 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. File tax To find the nearest VITA or TCE site, visit IRS. File tax gov or call 1-800-906-9887 or 1-800-829-1040. File tax   As part of the TCE program, AARP offers the Tax-Aide counseling program. File tax To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website at www. File tax aarp. File tax org/money/taxaide. File tax   For more information on these programs, go to IRS. File tax gov and enter keyword “VITA” in the upper right-hand corner. File tax Internet. File tax You can access the IRS website at IRS. File tax gov 24 hours a day, 7 days a week to: E-file your return. File tax Find out about commercial tax preparation and e-file services available free to eligible taxpayers. File tax Check the status of your 2011 refund. File tax Go to IRS. File tax gov and click on Where's My Refund. File tax Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. File tax If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). File tax Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. File tax Download forms, including talking tax forms, instructions, and publications. File tax Order IRS products online. File tax Research your tax questions online. File tax Search publications online by topic or keyword. File tax Use the online Internal Revenue Code, regulations, or other official guidance. File tax View Internal Revenue Bulletins (IRBs) published in the last few years. File tax Figure your withholding allowances using the withholding calculator online at www. File tax irs. File tax gov/individuals. File tax Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant available online at www. File tax irs. File tax gov/individuals. File tax Sign up to receive local and national tax news by email. File tax Get information on starting and operating a small business. File tax Phone. File tax Many services are available by phone. File tax   Ordering forms, instructions, and publications. File tax Call 1-800-TAX -FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. File tax You should receive your order within 10 days. File tax Asking tax questions. File tax Call the IRS with your tax questions at 1-800-829-1040. File tax Solving problems. File tax You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. File tax An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. File tax Call your local Taxpayer Assistance Center for an appointment. File tax To find the number, go to www. File tax irs. File tax gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. File tax TTY/TDD equipment. File tax If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. File tax TeleTax topics. File tax Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. File tax Refund information. File tax To check the status of your 2011 refund, call 1-800-829-1954 or 1-800-829-4477 (automated refund information 24 hours a day, 7 days a week). File tax Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. File tax If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). File tax Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. File tax If you check the status of your refund and are not given the date it will be issued, please wait until the next week before checking back. File tax Other refund information. File tax To check the status of a prior-year refund or amended return refund, call 1-800-829-1040. File tax Evaluating the quality of our telephone services. File tax To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. File tax One method is for a second IRS representative to listen in on or record random telephone calls. File tax Another is to ask some callers to complete a short survey at the end of the call. File tax Walk-in. File tax Many products and services are available on a walk-in basis. File tax   Products. File tax You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. File tax Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of products available to print from a CD or photocopy from reproducible proofs. File tax Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. File tax Services. File tax You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. File tax An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. File tax 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 Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. File tax No appointment is necessary—just walk in. File tax If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. File tax A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. File tax If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. File tax All other issues will be handled without an appointment. File tax To find the number of your local office, go to  www. File tax irs. File tax gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. File tax Mail. File tax You can send your order for forms, instructions, and publications to the address below. File tax You should receive a response within 10 days after your request is received. File tax  Internal Revenue Service 1201 N. File tax Mitsubishi Motorway Bloomington, IL 61705-6613 Taxpayer Advocate Service. File tax   The Taxpayer Advocate Service (TAS) is your voice at the IRS. File tax Our job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. File tax We offer free help to guide you through the often-confusing process of resolving tax problems that you haven’t been able to solve on your own. File tax Remember, the worst thing you can do is nothing at all. File tax   TAS can help if you can’t resolve your problem with the IRS and: Your problem is causing financial difficulties for you, your family, or your business. File tax You face (or your business is facing) an immediate threat of adverse action. File tax You have tried repeatedly to contact the IRS but no one has responded, or the IRS has not responded to you by the date promised. File tax   If you qualify for our help, we’ll do everything we can to get your problem resolved. File tax You will be assigned to one advocate who will be with you at every turn. File tax We have offices in every state, the District of Columbia, and Puerto Rico. File tax Although TAS is independent within the IRS, our advocates know how to work with the IRS to get your problems resolved. File tax And our services are always free. File tax   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. File tax Our tax toolkit at www. File tax TaxpayerAdvocate. File tax irs. File tax gov can help you understand these rights. File tax   If you think TAS might be able to help you, call your local advocate, whose number is in your phone book and on our website at www. File tax irs. File tax gov/advocate. File tax You can also call our toll-free number at 1-877-777-4778 or TTY/TDD 1-800-829-4059. File tax   TAS also handles large-scale or systemic problems that affect many taxpayers. File tax If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. File tax irs. File tax gov/advocate. File tax Low Income Taxpayer Clinics (LITCs). File tax   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. File tax Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. File tax These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. File tax Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. File tax For more information and to find a clinic near you, see the LITC page on www. File tax irs. File tax gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. File tax This publication is also available by calling 1-800-829-3676 or at your local IRS office. File tax Free tax services. File tax   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. File tax Learn about free tax information from the IRS, including publications, services, and education and assistance programs. File tax The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. File tax The majority of the information and services listed in this publication are available to you free of charge. File tax If there is a fee associated with a resource or service, it is listed in the publication. File tax   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. File tax DVD for tax products. File tax You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. File tax Prior-year forms, instructions, and publications. File tax Tax Map: an electronic research tool and finding aid. File tax Tax law frequently asked questions. File tax Tax Topics from the IRS telephone response system. File tax Internal Revenue Code—Title 26 of the U. File tax S. File tax Code. File tax Links to other Internet based Tax Research Materials. File tax Fill-in, print, and save features for most tax forms. File tax Internal Revenue Bulletins. File tax Toll-free and email technical support. File tax Two releases during the year. File tax  – The first release will ship the beginning of January 2012. File tax  – The final release will ship the beginning of March 2012. File tax Purchase the DVD from National Technical Information Service (NTIS) at www. File tax irs. File tax gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee). File tax Prev  Up  Next   Home   More Online Publications