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File your state taxes free 22. File your state taxes free   Impuestos Table of Contents IntroductionGobierno tribal de indios estadounidenses. File your state taxes free Useful Items - You may want to see: Requisitos para Deducir Todo Impuesto Impuestos sobre los IngresosImpuestos Estatales y Locales sobre los Ingresos Impuestos Extranjeros sobre los Ingresos Impuestos Generales sobre las VentasVehículos de motor. File your state taxes free Impuestos sobre Bienes RaícesImpuestos sobre bienes raíces de años anteriores. File your state taxes free Ejemplos. File your state taxes free Formulario 1099-S. File your state taxes free Cantidades Relacionadas con Bienes Raíces que no Puede Deducir Impuestos sobre Bienes Muebles Impuestos y Cargos que no Puede Deducir Dónde se Anotan las Deducciones Introduction Este capítulo trata de los impuestos que puede deducir si detalla sus deducciones en el Anexo A (Formulario 1040). File your state taxes free También explica cuáles impuestos puede deducir en otros anexos o formularios y cuáles impuestos no puede deducir. File your state taxes free Este capítulo trata sobre los siguientes temas: Impuestos sobre los ingresos (federales, estatales, locales, y extranjeros). File your state taxes free Impuestos generales sobre ventas (estatales y locales). File your state taxes free Impuestos sobre bienes raíces (estatales, locales, y extranjeros). File your state taxes free Impuestos sobre bienes muebles (estatales y locales). File your state taxes free Impuestos y cargos que usted no puede deducir. File your state taxes free Use la Tabla 22-1 como guía para determinar cuáles impuestos se pueden deducir. File your state taxes free Hay una sección al final del capítulo que le explica cuál formulario debe usar para deducir diferentes tipos de impuestos. File your state taxes free Impuestos de negocio. File your state taxes free   Puede deducir ciertos impuestos solamente si son gastos ordinarios y necesarios de su ocupación o negocio o si los incurre para generar ingresos. File your state taxes free Para información sobre estos impuestos, vea la Publicación 535, Business Expenses (Gastos de negocio), en inglés. File your state taxes free Impuestos estatales o locales. File your state taxes free   Éstos son impuestos gravados por los 50 estados, posesiones (territorios no autónomos) de los EE. File your state taxes free UU. File your state taxes free o cualquiera de sus subdivisiones políticas (tal como un condado o una ciudad) o por el Distrito de Columbia. File your state taxes free Gobierno tribal de indios estadounidenses. File your state taxes free   Un gobierno tribal de indios estadounidenses, al que el Secretario del Tesoro reconoce que desempeña funciones gubernamentales sustanciales, se considera un estado para el propósito de reclamar una deducción tributaria. File your state taxes free Los impuestos sobre los ingresos, impuestos sobre bienes raíces e impuestos sobre bienes muebles gravados por dicho gobierno tribal de indios estadounidenses (o por cualquiera de sus subdivisiones tratadas como si fueran subdivisiones políticas de un estado) son deducibles. File your state taxes free Impuestos generales sobre las ventas. File your state taxes free   Estos son impuestos que se gravan a tasa fija sobre ventas al por menor. File your state taxes free Dichos impuestos corresponden a una amplia gama de diferentes tipos de artículos. File your state taxes free Impuestos extranjeros. File your state taxes free   Éstos son impuestos que grava un país extranjero o cualesquiera de sus subdivisiones políticas. File your state taxes free Useful Items - You may want to see: Publicación 514 Foreign Tax Credit for Individuals (Crédito por impuestos extranjeros para personas físicas), en inglés 530 Tax Information for Homeowners (Información tributaria para propietarios de vivienda), en inglés Formularios (e Instrucciones) Anexo A (Formulario 1040) Itemized Deductions (Deducciones detalladas), en inglés Anexo E (Formulario 1040) Supplemental Income and Loss (Ingresos y pérdidas suplementarios), en inglés 1116 Foreign Tax Credit (Crédito por impuestos extranjeros), en inglés Requisitos para Deducir Todo Impuesto Para que un impuesto sea deducible, se tienen que cumplir los dos requisitos siguientes: Se le tiene que gravar el impuesto a usted. File your state taxes free Usted tiene que pagar el impuesto durante su año tributario. File your state taxes free Se le tiene que gravar el impuesto a usted. File your state taxes free   En general, sólo puede deducir los impuestos que se le gravan a usted. File your state taxes free   Generalmente, puede deducir impuestos sobre bienes muebles sólo si usted es el dueño de la propiedad. File your state taxes free Si su cónyuge es dueño de la propiedad y paga impuestos sobre bienes raíces correspondientes a la misma, los impuestos se pueden deducir en la declaración separada de su cónyuge o en su declaración conjunta. File your state taxes free Tiene que pagar el impuesto durante su año tributario. File your state taxes free   Si es un contribuyente que usa el método contable a base de efectivo para pagar sus impuestos, puede deducir sólo aquellos impuestos que de hecho pagó durante su año tributario. File your state taxes free Si paga sus impuestos con cheque, el día en que envía o entrega el cheque se considera la fecha de pago, con tal de que el cheque sea aceptado por la institución financiera. File your state taxes free Si utiliza una cuenta para pagar por teléfono (como una tarjeta de crédito o retiro de fondos electrónico), la fecha de pago será la fecha en el estado de cuentas de la institución financiera indicando cuándo se hizo el pago. File your state taxes free Si usted disputa una obligación tributaria y es un contribuyente que usa el método a base de efectivo para pagar sus impuestos, puede deducir el impuesto únicamente en el año en que de hecho lo paga (o transfiere dinero u otros bienes para cumplir con la obligación en disputa). File your state taxes free Vea la Publicación 538, Accounting Periods and Methods (Períodos y métodos contables), en inglés, para más detalles. File your state taxes free    Si usa el método contable a base de lo devengado, vea la Publicación 538, en inglés, para más información. File your state taxes free Impuestos sobre los Ingresos Esta sección explica cuáles impuestos estatales y locales sobre los ingresos (incluyendo aportaciones del empleado a fondos estatales de beneficios) y cuáles impuestos sobre ingresos extranjeros se pueden deducir. File your state taxes free Impuestos Estatales y Locales sobre los Ingresos Puede deducir los impuestos estatales o locales sobre los ingresos. File your state taxes free Sin embargo, puede eligir deducir los impuestos generales estatales y locales sobre ventas en vez de deducir los impuestos estatales y locales sobre los ingresos. File your state taxes free Vea Impuestos Generales sobre las Ventas , mas adelante. File your state taxes free Excepción. File your state taxes free    No puede deducir impuestos estatales y locales que pague sobre ingresos exentos del impuesto federal sobre el ingreso, a menos que el ingreso exento del impuesto sea ingreso de intereses. File your state taxes free Por ejemplo, no puede deducir la parte del impuesto estatal sobre el ingreso que se grava sobre un subsidio por costo de vida exento del impuesto federal sobre el ingreso. File your state taxes free Qué Deducir Su deducción puede ser por impuestos retenidos, pagos de impuesto estimado u otros pagos de impuestos conforme a lo siguiente: Impuestos retenidos. File your state taxes free   Puede deducir los impuestos estatales y locales sobre el ingreso retenidos de su sueldo en el año en que son retenidos. File your state taxes free Sus Formularios W-2 indicarán la cantidad. File your state taxes free Los Formularios W-2G, 1099-G, 1099-R, y 1099-MISC también pueden indicar los impuestos sobre los ingresos estatales y locales retenidos. File your state taxes free Pagos de impuesto estimado. File your state taxes free   Puede deducir los pagos de impuesto estimado que hizo durante el año a un gobierno estatal o local. File your state taxes free Sin embargo, tendrá que tener una base razonable para hacer los pagos de impuesto estimado. File your state taxes free Todo pago de impuesto estimado estatal o local que no haya sido hecho de buena fe en el momento del pago no es deducible. File your state taxes free Por ejemplo, usted hizo un pago estimado del impuesto estatal sobre el ingreso. File your state taxes free No obstante, el cálculo aproximado de su obligación tributaria estatal resulta en que va a recibir un reembolso de todo su pago estimado. File your state taxes free Usted no tenía ninguna base razonable para creer que podría adeudar algún impuesto estatal sobre el ingreso adicional y no puede deducir el pago de impuesto estimado. File your state taxes free Reembolso aplicado a los impuestos. File your state taxes free   Puede deducir toda parte de un reembolso de impuestos estatales y locales sobre el ingreso de un año anterior que haya elegido utilizar para pagar sus impuestos estimados estatales o locales sobre el ingreso del año 2013. File your state taxes free    No reste de la deducción ninguno de los siguientes artículos: Todo reembolso de (o crédito por) el impuesto estatal o local sobre el ingreso (o crédito) que espere recibir para el año 2013. File your state taxes free Todo reembolso de (o crédito por) impuestos estatales y locales sobre los ingresos de un año anterior que de hecho haya recibido en 2013. File your state taxes free   Sin embargo, todo o parte de este reembolso (o crédito) puede ser tributable. File your state taxes free Vea Reembolso de (o crédito por) impuestos estatales o locales sobre el ingreso , más adelante. File your state taxes free Declaraciones federales separadas. File your state taxes free   Si usted y su cónyuge presentan declaraciones separadas del impuesto estatal, local y federal sobre el ingreso, cada uno puede deducir en su declaración federal sólo la cantidad de su propio impuesto estatal y local sobre el ingreso que pagó durante el año tributario. File your state taxes free Declaraciones conjuntas estatales y locales. File your state taxes free   Si usted y su cónyuge presentan declaraciones conjuntas estatales y locales y declaraciones federales separadas, cada uno puede deducir en su declaración federal separada parte del total de los impuestos estatales y locales sobre el ingreso pagados durante el año tributario. File your state taxes free Puede deducir sólo la cantidad del total de los impuestos que esté en proporción con sus ingresos brutos, comparados con la suma de los ingresos brutos de usted y los de su cónyuge. File your state taxes free Sin embargo, no puede deducir más de la cantidad que realmente pagó durante el año. File your state taxes free Puede evitar este cálculo si usted y su cónyuge son responsables, conjuntamente y por separado, de pagar la cantidad completa de impuestos estatales y locales sobre el ingreso. File your state taxes free De ser así, ambos pueden deducir en sus declaraciones federales separadas la cantidad que de hecho pagó cada uno. File your state taxes free Declaración conjunta federal. File your state taxes free   Si ustedes presentan una declaración conjunta federal, pueden deducir el total de los impuestos estatales y locales sobre el ingreso que pagaron ustedes dos. File your state taxes free Aportaciones a fondos de beneficios estatales. File your state taxes free    Como empleado, puede deducir aportaciones obligatorias hechas a fondos de beneficios estatales y retenidas de su salario que proveen protección contra la pérdida de salario. File your state taxes free Por ejemplo, algunos estados requieren que los empleados hagan aportaciones a fondos estatales que proveen beneficios del seguro por incapacidad o desempleo. File your state taxes free Los pagos obligatorios hechos a los siguientes fondos de beneficios estatales se pueden deducir como impuestos estatales sobre el ingreso en la línea 5 del Anexo A (Formulario 1040). File your state taxes free Fondo de Compensación por Desempleo de Alaska. File your state taxes free Fondo de Beneficios por Incapacidad no Laboral de California. File your state taxes free Fondo de Beneficios por Incapacidad no Laboral de Nueva Jersey. File your state taxes free Fondo de Compensación por Desempleo de Nueva Jersey. File your state taxes free Fondo de Beneficios por Incapacidad no Laboral de Nueva York. File your state taxes free Fondo de Compensación por Desempleo de Pennsylvania. File your state taxes free Fondo de Beneficios Temporales por Incapacidad de Rhode Island. File your state taxes free Fondo de Compensación Suplementaria del Seguro Obrero del Estado de Washington. File your state taxes free    Las aportaciones del empleado a planes de incapacidad privados o voluntarios no son deducibles. File your state taxes free Reembolso de (o crédito por) impuestos estatales o locales sobre el ingreso. File your state taxes free   Si recibe un reembolso de (o crédito por) impuestos estatales o locales sobre el ingreso en un año siguiente al año en que los pagó, puede verse obligado a incluir el reembolso en sus ingresos del año en que lo reciba, anotándolo en la línea 10 del Formulario 1040. File your state taxes free Esto incluye los reembolsos resultantes de impuestos que han sido retenidos en exceso, aplicados de una declaración de un año anterior, que no han sido calculados correctamente, o que han sido calculados nuevamente, debido a una declaración enmendada. File your state taxes free Si no detalló sus deducciones en el año anterior, no incluya el reembolso en los ingresos. File your state taxes free Si dedujo los impuestos en el año anterior, incluya todo o parte del reembolso en la línea 10 del Formulario 1040 en el año en que reciba el reembolso. File your state taxes free Para obtener una explicación de cuánto incluir, vea Recuperaciones de Fondos en el capítulo 12. File your state taxes free Impuestos Extranjeros sobre los Ingresos Generalmente, puede tomar una deducción o un crédito por los impuestos sobre los ingresos que le grava un país extranjero o una posesión (territorio no autónomo) de los Estados Unidos. File your state taxes free Sin embargo, no puede tomar una deducción ni un crédito por impuestos sobre los ingresos gravados a usted por otros países, que usted pagó sobre ingresos exentos del impuesto de los EE. File your state taxes free UU. File your state taxes free , conforme a la exclusión de ingresos ganados en el extranjero o la exclusión por concepto de vivienda en el extranjero. File your state taxes free Para información sobre estas exclusiones, vea la Publicación 54, Tax Guide for U. File your state taxes free S. File your state taxes free Citizens and Resident Aliens Abroad (Guía tributaria para ciudadanos y residentes extranjeros de los EE. File your state taxes free UU. File your state taxes free en el extranjero), en inglés. File your state taxes free Para información sobre el crédito por impuestos extranjeros, vea la Publicación 514, en inglés. File your state taxes free Impuestos Generales sobre las Ventas Puede optar por deducir impuestos generales estatales y locales sobre ventas, en lugar de impuestos estatales y locales sobre los ingresos, como deducción detallada en la línea 5b del Anexo A (Formulario 1040). File your state taxes free Usted puede calcular la deducción de impuestos sobre las ventas usando los gastos reales o las tablas correspondientes a impuestos estatales y locales. File your state taxes free Gastos reales. File your state taxes free   Normalmente, puede deducir los impuestos generales estatales y locales reales sobre las ventas (incluidos los impuestos de uso compensatorio) si la tasa de impuestos era igual a la tasa del impuesto general sobre las ventas. File your state taxes free No obstante, los impuestos sobre las ventas de comida, ropa, suministros médicos y vehículos motorizados son deducibles como impuestos generales sobre las ventas aun si la tasa de impuestos era inferior a la tasa del impuesto general sobre las ventas. File your state taxes free Si pagó impuestos sobre la venta de un vehículo motorizado a una tasa superior a la tasa del impuesto general sobre las ventas, puede deducir sólo la cantidad de impuestos que hubiera pagado conforme a la tasa del impuesto general sobre las ventas correspondientes a dicho vehículo. File your state taxes free Si usa el método basado en los gastos reales, tiene que tener recibos para demostrar los impuestos generales pagados sobre las ventas. File your state taxes free No incluya impuestos sobre las ventas pagado en los artículos utilizados en su actividad comercial o empresarial. File your state taxes free Vehículos de motor. File your state taxes free   Para propósitos de esta sección, los vehículos de motor incluyen: automóviles, motocicletas, casas rodantes, vehículos recreativos, vehículos utilitarios deportivos, camiones, camionetas y vehículos para uso fuera de la carretera. File your state taxes free Esto también incluye los impuestos sobre las ventas en un vehículo arrendado, pero no en los vehículos utilizados en su actividad comercial o empresarial. File your state taxes free Tablas de las tarifas opcionales para impuestos sobre las ventas. File your state taxes free   En vez de usar los gastos reales, puede calcular la deducción por impuestos generales estatales y locales sobre las ventas consultando las tablas de tarifas para el impuesto estatal y local sobre las ventas en las Instrucciones del Anexo A (Formulario1040). File your state taxes free Además, tal vez pueda añadir los impuestos generales estatales y locales sobre las ventas pagados sobre ciertos artículos específicos. File your state taxes free   Su cantidad correspondiente de las tarifas está basada en el estado donde vive, sus ingresos y el número de exenciones reclamadas en su declaración de impuestos. File your state taxes free Sus ingresos son el ingreso bruto ajustado más todo artículo no sujeto a impuestos, como los siguientes: Intereses exentos de impuestos. File your state taxes free Beneficios para veteranos. File your state taxes free Paga por combate no tributable. File your state taxes free Compensación del seguro obrero. File your state taxes free La parte no sujeta a impuestos de los beneficios del Seguro Social y de la jubilación de empleados ferroviarios. File your state taxes free La parte no sujeta a impuestos de una cuenta IRA, pensión o distribuciones de una anualidad, a excepción de las reinversiones. File your state taxes free Pagos de beneficios de asistencia pública. File your state taxes free   Si vivió en diferentes estados del país durante el mismo año tributario, tiene que prorratear la cantidad de las tarifas correspondiente a cada estado en el que vivió según las fechas en que vivió que en cada estado. File your state taxes free Vea las instrucciones de la línea 5 del Anexo A (Formulario 1040) para detalles adicionales. File your state taxes free Impuestos sobre Bienes Raíces Los impuestos sobre bienes raíces deducibles son todos los impuestos estatales, locales o extranjeros sobre bienes raíces que se graven para el bienestar general del público. File your state taxes free Puede deducir dichos impuestos sólo si se basan en el valor tasado de los bienes raíces y son cobrados uniformemente contra todos los bienes dentro de la jurisdicción de las autoridades tributarias. File your state taxes free Los impuestos sobre bienes raíces deducibles no suelen incluir impuestos cobrados por beneficios locales ni mejoras que aumentan el valor de los bienes. File your state taxes free Tampoco incluyen cargos detallados por servicios (tal como la recogida de basura) que se les cobran a bienes específicos o ciertas personas, aunque se les pague el cargo a las autoridades tributarias. File your state taxes free Para más información sobre impuestos y cargos que no son deducibles, vea Cantidades Relacionadas con Bienes Raíces que no Puede Deducir , más adelante. File your state taxes free Inquilinos-accionistas de una sociedad anónima de cooperativa de viviendas. File your state taxes free   Normalmente, si es inquilino-accionista de una sociedad anónima de cooperativa de viviendas, puede deducir la cantidad pagada a dicha sociedad anónima que corresponda a su parte de los impuestos sobre bienes raíces que dicha sociedad anónima pagó, o en los que incurrió por la vivienda de usted. File your state taxes free La sociedad anónima debería proporcionarle un estado de cuentas en el cual indica la parte de los impuestos que le corresponde. File your state taxes free Para más información, vea las Special Rules for Cooperatives (Reglas especiales para cooperativas), en la Publicación 530, en inglés. File your state taxes free División de los impuestos sobre bienes raíces entre compradores y vendedores. File your state taxes free   Si compró o vendió bienes raíces durante el año, los impuestos sobre bienes raíces tienen que ser divididos entre el comprador y el vendedor. File your state taxes free   El comprador y el vendedor tienen que dividir los impuestos de bienes raíces basándose en el número de días del año tributario para bienes raíces (el período relacionado con el impuesto gravado) que cada uno fue dueño de la propiedad. File your state taxes free Al vendedor se le trata como si hubiese pagado los impuestos hasta la fecha de la venta, pero sin incluir dicha fecha. File your state taxes free Al comprador se le trata como si hubiese pagado los impuestos a partir de la fecha de la venta. File your state taxes free Esto corresponde independientemente de las fechas de gravamen bajo la ley local. File your state taxes free Generalmente, esta información se incluye en el estado de liquidación proporcionado al cierre. File your state taxes free    Si usted (el vendedor) no puede deducir los impuestos hasta que se paguen debido a su uso del método contable a base de efectivo, y el comprador de su propiedad es personalmente responsable de pagar el impuesto, se considera que usted ha pagado su parte del impuesto en el momento de la venta. File your state taxes free Esto le permite deducir su parte del impuesto hasta la fecha de venta aunque de hecho no lo haya pagado. File your state taxes free Sin embargo, también tiene que incluir la cantidad de dicho impuesto en el precio de venta de la propiedad. File your state taxes free El comprador tiene que incluir la misma cantidad en su costo de la propiedad. File your state taxes free   Calcule su deducción tributaria sobre cada propiedad comprada o vendida durante el año tributario para bienes raíces conforme a lo siguiente: Hoja de Trabajo 22-1. File your state taxes free Cómo Calcular su Deducción por Impuestos sobre Bienes Raíces 1. File your state taxes free Anote el total de los impuestos sobre bienes raíces del año tributario para bienes raíces   2. File your state taxes free Anote el número de días del año tributario para bienes raíces que usted fue dueño de la propiedad   3. File your state taxes free Divida la cantidad de la línea 2 entre 365 (para años bisiestos, divida la cantidad de la línea 2 entre 366) . File your state taxes free 4. File your state taxes free Multiplique la línea 1 por la línea 3. File your state taxes free Ésta es su deducción. File your state taxes free Anótela en la línea 6 del Anexo A (Formulario 1040). File your state taxes free   Nota: Repita los pasos 1 al 4 para cada propiedad que compró o vendió durante el año tributario para bienes raíces. File your state taxes free La deducción total es la suma de las cantidades de la línea 4 para todas las propiedades. File your state taxes free Impuestos sobre bienes raíces de años anteriores. File your state taxes free   No divida impuestos morosos entre el comprador y el vendedor si dichos impuestos corresponden a un año tributario de bienes raíces anterior al año en que se vendió la propiedad. File your state taxes free Aunque el comprador acuerde pagar los impuestos morosos, el mismo no los puede deducir y tiene que sumarlos al costo de la propiedad. File your state taxes free El vendedor puede deducir estos impuestos pagados por el comprador. File your state taxes free Sin embargo, el vendedor tiene que incluirlos en el precio de venta. File your state taxes free Ejemplos. File your state taxes free   Los siguientes ejemplos demuestran cómo se dividen los impuestos sobre bienes raíces entre el comprador y el vendedor. File your state taxes free Ejemplo 1. File your state taxes free El año tributario de bienes raíces de José y María Blanco, tanto para su antigua vivienda como para su nueva vivienda, es el año natural. File your state taxes free El plazo para pagar vence el 1 de agosto. File your state taxes free El impuesto sobre su antigua vivienda, vendida el 7 de mayo, era $620. File your state taxes free El impuesto sobre su nueva vivienda, comprada el 3 de mayo, es $732. File your state taxes free Se considera que José y María han pagado una parte proporcional de los impuestos para bienes raíces sobre la antigua vivienda aunque de hecho no se los pagaron a las autoridades tributarias. File your state taxes free Por otro lado, pueden declarar sólo una parte proporcional de los impuestos que pagaron sobre su nueva propiedad, aunque pagaron la cantidad completa. File your state taxes free José y María fueron dueños de su antigua vivienda durante 126 días del año tributario para bienes raíces (del 1 de enero al 6 de mayo, el día antes de la venta). File your state taxes free Calculan su deducción tributaria sobre su antigua vivienda conforme a lo siguiente: Hoja de Trabajo 22-1. File your state taxes free Cómo Calcular su Deducción por Impuestos sobre Bienes Raíces−Impuestos sobre Antigua Vivienda 1. File your state taxes free Anote el total de los impuestos sobre bienes raíces del año tributario para bienes raíces $620 2. File your state taxes free Anote el número de días del año tributario para bienes raíces que usted fue dueño de la propiedad 126 3. File your state taxes free Divida la cantidad de la línea 2 entre 365 (para años bisiestos, divida la cantidad de la línea 2 entre 366) . File your state taxes free 3452 4. File your state taxes free Multiplique la línea 1 por la línea 3. File your state taxes free Ésta es su deducción. File your state taxes free Anótela en la línea 6 del Anexo A (Formulario 1040). File your state taxes free $214 Como los compradores de su antigua vivienda pagaron todos los impuestos, José y María también incluyen los $214 en el precio de venta de la antigua vivienda. File your state taxes free Los compradores suman los $214 al costo de su vivienda. File your state taxes free José y María fueron dueños de su nueva vivienda durante el año tributario para bienes raíces por 243 días (del 3 de mayo al 31 de diciembre, incluyendo la fecha de compra). File your state taxes free Calculan su deducción tributaria sobre su nueva vivienda conforme a lo siguiente: Hoja de Trabajo 22-1. File your state taxes free Cómo Calcular su Deducción por Impuestos sobre Bienes Raíces−Impuestos sobre Nueva Vivienda 1. File your state taxes free Anote el total de los impuestos sobre bienes raíces del año tributario para bienes raíces $732 2. File your state taxes free Anote el número de días del año tributario para bienes raíces que usted fue dueño de la propiedad 243 3. File your state taxes free Divida la cantidad de la línea 2 entre 365 (para años bisiestos, divida la cantidad de la línea 2 entre 366) . File your state taxes free 6658 4. File your state taxes free Multiplique la línea 1 por la línea 3. File your state taxes free Ésta es su deducción. File your state taxes free Anótela en la línea 6 del Anexo A (Formulario 1040). File your state taxes free $487 Como José y María pagaron todos los impuestos sobre la nueva vivienda, suman $245 ($732 pagados menos una deducción de $487) a su costo de la nueva vivienda. File your state taxes free Los vendedores suman estos $245 a su precio de venta y deducen los $245 como impuesto sobre los bienes raíces. File your state taxes free La deducción por el impuesto sobre bienes raíces de José y María por sus antiguas y nuevas viviendas es la suma de $214 y $487, o sea $701. File your state taxes free Anotarán esta cantidad en la línea 6 del Anexo A (Formulario 1040). File your state taxes free Ejemplo 2. File your state taxes free Jorge y Helena Moreno compraron una nueva casa el 3 de mayo del año 2013. File your state taxes free Su año tributario de bienes raíces para la nueva casa es el año natural. File your state taxes free Los impuestos sobre bienes raíces para el año 2012 fueron gravados en el estado donde viven los Moreno el 1 de enero del año 2013. File your state taxes free El plazo para pagar los impuestos venció el 31 de mayo del año 2013 y el 31 de octubre del año 2013. File your state taxes free Los Moreno acordaron pagar todos los impuestos morosos después de la fecha de compra. File your state taxes free Los impuestos sobre bienes raíces para el año 2012 fueron $680. File your state taxes free Pagaron $340 el 31 de mayo del año 2012 y $340 el 31 de octubre del año 2013. File your state taxes free Estos impuestos fueron para el año tributario de bienes raíces de 2012. File your state taxes free Los Moreno no pueden deducirlos ya que no fueron dueños de la propiedad hasta el año 2013. File your state taxes free En lugar de ello, tienen que añadir $680 al costo de su nueva vivienda. File your state taxes free En enero del año 2014, los Moreno reciben su estado de cuenta del impuesto sobre bienes raíces del año 2013 por $752 y pagarán esta cantidad en el año 2014. File your state taxes free Los Moreno fueron dueños de su nueva vivienda por 243 días (desde el 3 de mayo hasta el 31 de diciembre) durante el año tributario para bienes raíces de 2013. File your state taxes free Calcularán su deducción tributaria para el año 2014 conforme a lo siguiente: Hoja de Trabajo 22-1. File your state taxes free Cómo Calcular su Deducción por Impuestos sobre Bienes Raíces−Impuestos sobre Nueva Vivienda 1. File your state taxes free Anote el total de los impuestos sobre bienes raíces del año tributario para bienes raíces $752 2. File your state taxes free Anote el número de días del año tributario para bienes raíces que usted fue dueño de la propiedad 243 3. File your state taxes free Divida la cantidad de la línea 2 entre 365 (para años bisiestos, divida la cantidad de la línea 2 entre 366) . File your state taxes free 6658 4. File your state taxes free Multiplique la línea 1 por la línea 3. File your state taxes free Ésta es su deducción. File your state taxes free Anótela en la línea 6 del Anexo A (Formulario 1040). File your state taxes free $501 Los impuestos restantes de $251 (los $752 pagados menos una deducción de $501) que fueron pagados en el año 2014, junto con los $680 que fueron pagados en el año 2013, se suman al costo de su nueva vivienda. File your state taxes free Debido a que se considera que los impuestos hasta la fecha de venta han sido pagados por el vendedor en la fecha de venta, éste tiene derecho a una deducción tributaria de $931 para el año 2013. File your state taxes free Ésta es la suma de los $680 del año 2012 y los $251 por los 122 días durante los cuales fue dueño de la vivienda en el año 2013. File your state taxes free El vendedor también tiene que incluir los $931 en el precio de venta cuando calcule la ganancia o pérdida en la venta. File your state taxes free El vendedor debería ponerse en contacto con los Moreno en enero del año 2014 para averiguar cuánto impuesto sobre bienes raíces se debe pagar para el año 2013. File your state taxes free Formulario 1099-S. File your state taxes free   Para ciertas ventas o intercambios de bienes raíces, la persona encargada del cierre de la venta (generalmente el agente a cargo del cierre) prepara el Formulario 1099-S, Proceeds From Real Estate Transactions (Ganancias procedentes de transacciones de bienes raíces), en inglés, para declarar cierta información al IRS y al vendedor de la propiedad. File your state taxes free El recuadro 2 del Formulario 1099-S es para las utilidades brutas de la venta y debería incluir la parte de la obligación tributaria por bienes raíces correspondiente al vendedor que el comprador pagará a partir de la fecha de la venta. File your state taxes free El comprador incluye estos impuestos en la base del costo de la propiedad y el vendedor deduce esta cantidad como un impuesto pagado y lo incluye en el precio de venta de la propiedad. File your state taxes free   Para una transacción de bienes raíces que incluya una vivienda, todo impuesto sobre bienes raíces que el vendedor haya pagado por adelantado pero que es la obligación del comprador aparece en el recuadro 5 del Formulario 1099-S. File your state taxes free El comprador deduce esta cantidad como un impuesto sobre bienes raíces y el vendedor reduce esa misma cantidad de su deducción del impuesto sobre bienes raíces (o la incluye en el ingreso). File your state taxes free Vea Reembolso (o rebaja) , más adelante. File your state taxes free Impuestos depositados en plica. File your state taxes free   Si su pago hipotecario mensual incluye una cantidad depositada en plica (puesta bajo la custodia de un tercero) para impuestos sobre bienes raíces, es posible que no pueda deducir toda la cantidad que fue depositada en plica. File your state taxes free Puede deducir sólo el impuesto sobre bienes raíces que el tercero de hecho les pagó a las autoridades tributarias. File your state taxes free Si el tercero no le avisa de la cantidad de impuesto sobre bienes raíces pagada en nombre suyo, póngase en contacto con el tercero o las autoridades tributarias para averiguar la cantidad que debe usar en su declaración. File your state taxes free Tenencia en su totalidad. File your state taxes free   Si usted y su cónyuge tuvieron propiedad conyugal en su totalidad y presentan declaraciones federales separadas, cada uno de ustedes puede deducir sólo los impuestos que cada uno de ustedes pagó sobre la propiedad. File your state taxes free Personas divorciadas. File your state taxes free   Si su acuerdo de divorcio o separación declara que usted tiene que pagar los impuestos sobre bienes raíces por una vivienda cuyos dueños son usted y su cónyuge, una parte de sus pagos podría ser deducible como pensión para el cónyuge divorciado y otra parte como impuestos sobre bienes raíces. File your state taxes free Vea Impuestos y seguro en el capítulo 18 para más información. File your state taxes free Asignaciones para la vivienda para ministros de una orden religiosa y personal militar. File your state taxes free   Si es ministro de la iglesia o miembro de los servicios militares y recibe una asignación para su vivienda que puede excluir de sus ingresos, aún puede deducir todos los impuestos sobre bienes raíces que pague sobre su vivienda. File your state taxes free Reembolso (o rebaja). File your state taxes free   Si recibió un reembolso o una rebaja en el año tributario 2013 sobre bienes raíces que pagó ese año, tiene que reducir su deducción por la cantidad que se le ha reembolsado. File your state taxes free Si recibió un reembolso o una rebaja en el año tributario 2013 sobre bienes raíces que dedujo en un año anterior (ya sea como deducción detallada o como aumento en la deducción estándar), generalmente tiene que incluir el reembolso o la rebaja en los ingresos del año en que lo reciba. File your state taxes free Sin embargo, la cantidad que se incluye en los ingresos se limita a la cantidad de la deducción que disminuyó su impuesto en el año anterior. File your state taxes free Para más información, vea Recuperación de Fondos en el capítulo 12. File your state taxes free Tabla 22-1. File your state taxes free ¿Qué Impuestos Puede Deducir? Tipo de Impuestos Puede Deducir No Puede Deducir Honorarios y Cargos Honorarios y cargos que son gastos de su ocupación o negocio o de la generación de ingresos. File your state taxes free Honorarios y cargos que no son gastos de su ocupación o negocio o de la generación de ingresos, tales como cargos de licencias para conducir, inspección de vehículos, estacionamiento o cargos por servicios de agua (vea Impuestos y Cargos que no Puede Deducir ). File your state taxes free     Multas y sanciones. File your state taxes free Impuestos sobre los Ingresos Impuestos estatales y locales sobre los ingresos. File your state taxes free Impuestos federales sobre los ingresos. File your state taxes free   Impuestos extranjeros sobre los ingresos. File your state taxes free Aportaciones del empleado a planes de seguro por incapacidad privados o voluntarios. File your state taxes free   Aportaciones del empleado a fondos estatales, tal como se indica bajo Aportaciones a fondos de beneficios estatales . File your state taxes free Impuestos generales estatales y locales sobre las ventas si opta por deducir impuestos estatales y locales sobre los ingresos. File your state taxes free Impuestos Generales sobre las Ventas Impuestos generales estatales y locales sobre las ventas, incluyendo los impuestos de uso compensatorio. File your state taxes free Impuestos estatales y locales sobre los ingresos si opta por deducir impuestos generales estatales y locales sobre las ventas. File your state taxes free Otros Impuestos Impuestos que son gastos de su ocupación o negocio. File your state taxes free Impuestos federales sobre artículos de uso y consumo, tal como el impuesto sobre gasolina, que no son gastos de su ocupación o negocio o de la generación de ingresos. File your state taxes free   Impuestos sobre bienes que generan ingresos del alquiler o de regalías. File your state taxes free Impuestos per cápita. File your state taxes free   Impuestos sobre una profesión u ocupación. File your state taxes free Vea el capítulo 28. File your state taxes free     La mitad del impuesto sobre el trabajo por cuenta propia pagado. File your state taxes free   Impuestos sobre Bienes Muebles Impuestos estatales y locales sobre bienes muebles. File your state taxes free Aranceles de aduanas que no son gastos de su ocupación o negocio o de la generación de ingresos. File your state taxes free Impuestos sobre Bienes Raíces Impuestos estatales y locales sobre bienes raíces. File your state taxes free Impuestos sobre bienes raíces que se tratan como si hubiesen sido gravados a otra persona (vea División de los impuestos sobre bienes raíces entre compradores y vendedores ). File your state taxes free   Impuestos extranjeros sobre bienes raíces. File your state taxes free Impuestos para beneficios locales (con excepciones). File your state taxes free Vea Cantidades Relacionadas con Bienes Raíces que no Puede Deducir . File your state taxes free   La parte de los impuestos sobre bienes raíces del inquilino pagada por una sociedad anónima cooperativa de viviendas. File your state taxes free Cargos por la recogida de basura y desperdicios (hay excepciones). File your state taxes free Vea Cantidades Relacionadas con Bienes Raíces que no Puede Deducir . File your state taxes free     Aumento del alquiler debido a impuestos sobre bienes raíces más altos. File your state taxes free     Cuotas de la asociación de propietarios de viviendas. File your state taxes free Cantidades Relacionadas con Bienes Raíces que no Puede Deducir Los pagos de los siguientes no suelen ser deducibles como impuestos sobre bienes raíces: Impuestos por beneficios locales. File your state taxes free Cargos detallados por servicios (tales como cargos por la recogida de basura y desperdicios). File your state taxes free Impuestos de traspaso (impuestos de timbre). File your state taxes free Aumentos del alquiler ocasionados por aumentos en los impuestos sobre bienes raíces. File your state taxes free Cuotas de la asociación de propietarios de vivienda. File your state taxes free Impuestos por beneficios locales. File your state taxes free   Los impuestos deducibles sobre bienes raíces no suelen incluir impuestos gravados por beneficios locales y mejoras que tienden a aumentar el valor de la propiedad. File your state taxes free Estos incluyen impuestos por mejoras de calles, aceras o banquetas, cañerías principales, alcantarillado, instalaciones de estacionamiento público y mejoras parecidas. File your state taxes free Debe aumentar la base de su propiedad por la cantidad pagada. File your state taxes free   Los impuestos sobre beneficios locales se pueden deducir únicamente si son por mantenimiento, reparaciones o cargos de intereses relacionados con aquellos beneficios. File your state taxes free Si sólo una parte de los impuestos es por mantenimiento, reparaciones o intereses, tiene que poder determinar cuánta fue la cantidad de dicha parte para reclamar la deducción. File your state taxes free Si no puede determinar qué parte del impuesto es por mantenimiento, reparaciones o intereses, ninguna parte de éste es deducible. File your state taxes free    Los impuestos sobre beneficios locales podrían incluirse en su factura del impuesto sobre bienes raíces. File your state taxes free Si las autoridades tributarias (o prestamista hipotecario) no le proveen una copia de su factura del impuesto sobre bienes raíces, pídala. File your state taxes free Debe usar las reglas indicadas anteriormente para determinar si puede deducir el impuesto sobre beneficios locales. File your state taxes free Comuníquese con las autoridades tributarias si necesita información adicional sobre un cargo específico indicado en su factura del impuesto sobre bienes raíces. File your state taxes free Cargos detallados por servicios. File your state taxes free    Un cargo detallado por servicios sobre una propiedad o persona específica no es un impuesto, aun si el cargo se paga a las autoridades tributarias. File your state taxes free Por ejemplo, no puede deducir el cargo como un impuesto sobre bienes raíces si es: Un cargo unitario por el abastecimiento de un servicio (tal como un cargo de $5 que se cobra por cada 1,000 galones de agua que use), Un cargo periódico por un servicio residencial (tal como un cargo de $20 al mes o $240 al año que se le cobra a cada propietario de viviendas por la recogida de basura) o Un cargo fijo que se cobra por un solo servicio provisto por su gobierno (tal como un cargo de $30 por cortar el césped por haberla dejado crecer más de lo permitido conforme al reglamento local). File your state taxes free    Tiene que revisar su factura del impuesto sobre bienes raíces para determinar si algún cargo detallado no deducible, como los que se enumeran anteriormente, se ha incluido en la factura. File your state taxes free Si las autoridades tributarias (o el prestamista hipotecario) no le proveen una copia de su factura del impuesto sobre bienes raíces, pídala. File your state taxes free Excepción. File your state taxes free   Los cargos que se utilizan para mantener o mejorar servicios (tal como la recogida de basura o la protección policial o contra incendios) son deducibles como impuestos sobre bienes raíces si: Los cargos se gravan a una tasa similar para todos los bienes en la jurisdicción que impone el impuesto, Los fondos recaudados no tienen designación específica; en vez de ello, están mezclados con fondos fiscales generales y Los fondos utilizados para mantener y mejorar servicios no se limitan a la cantidad de dichos cargos recaudados ni están determinados por dicha cantidad. File your state taxes free Impuestos de traspaso (impuestos de timbre). File your state taxes free   No se pueden deducir los impuestos de traspaso ni impuestos similares, ni los cargos sobre la venta de una vivienda personal. File your state taxes free Si los paga el vendedor, son gastos de la venta y reducen la cantidad generada por la venta. File your state taxes free Si los paga el comprador, se incluyen en la base del costo de los bienes. File your state taxes free Aumento del alquiler debido a impuestos sobre bienes raíces más altos. File your state taxes free   Si su arrendador aumenta su alquiler en forma de recargo tributario (surcharge) debido a un aumento de los impuestos sobre bienes raíces, no puede deducir dicho aumento como impuesto. File your state taxes free Cuotas de la asociación de propietarios de vivienda. File your state taxes free   Estos cargos no se pueden deducir porque son gravados por la asociación de propietarios de vivienda y no por el gobierno estatal o local. File your state taxes free Impuestos sobre Bienes Muebles El impuesto sobre bienes muebles es deducible si es un impuesto estatal o local que: Se cobra sobre bienes muebles, Se basa únicamente en el valor de los bienes muebles y Se cobra anualmente, aunque se pague más o menos una vez al año. File your state taxes free Se puede considerar que un impuesto que reúna los requisitos anteriores ha sido cobrado sobre bienes muebles aunque sea para el ejercicio de un privilegio. File your state taxes free Por ejemplo, un impuesto anual basado en el valor reúne los requisitos como impuesto sobre bienes muebles, aunque se denomine un cargo de registro y sea para el privilegio de registrar automóviles o utilizarlos en las carreteras. File your state taxes free Si el impuesto se basa parcialmente en el valor y parcialmente en otros criterios, puede reunir los requisitos en parte. File your state taxes free Ejemplo. File your state taxes free El estado en el que vive cobra un impuesto anual del 1% del valor, más 50 centavos por quintal (cien libras de peso) de un vehículo por el registro del mismo. File your state taxes free Usted pagó $32 basados en el valor ($1,500) y peso (3,400 libras) de su automóvil. File your state taxes free Puede deducir $15 (1% x $1,500) como un impuesto sobre bienes muebles, ya que esa parte se basa en el valor. File your state taxes free Los $17 restantes ($0. File your state taxes free 50 x 34), basados en el peso, no se pueden deducir. File your state taxes free Impuestos y Cargos que no Puede Deducir Muchos impuestos del gobierno federal, estatal y local no son deducibles porque no pertenecen a las categorías mencionadas anteriormente. File your state taxes free Otros impuestos y cargos, tales como los impuestos federales sobre los ingresos, no son deducibles debido a que la ley tributaria prohibe específicamente la deducción de éstos. File your state taxes free Vea la Tabla 22-1. File your state taxes free Los impuestos y cargos que generalmente no se pueden deducir incluyen los siguientes: Impuestos sobre la nómina. File your state taxes free Esto incluye los impuestos del Seguro Social, Medicare e impuestos sobre la jubilación ferroviaria retenidos de su paga. File your state taxes free No obstante, una mitad del impuesto que usted paga sobre el trabajo por cuenta propia es deducible. File your state taxes free Asimismo, es posible que los impuestos del Seguro Social y otros impuestos laborales sobre la nómina que usted paga sobre el salario de un empleado doméstico se puedan incluir en los gastos médicos deducibles o en los gastos del cuidado de hijos que le permitan reclamar el crédito por gastos del cuidado de menores y dependientes. File your state taxes free Para más información, vea los capítulos 21 y 32. File your state taxes free Impuestos sobre caudales hereditarios, herencias, legados o sucesiones. File your state taxes free No obstante, puede deducir la parte del impuesto sobre la herencia atribuible al ingreso proveniente de un difunto si usted, como beneficiario, tiene que incluir dicho ingreso en su propio ingreso bruto. File your state taxes free En este caso, deduzca el impuesto sobre la herencia como deducción miscelánea no sujeta al límite del 2% del ingreso bruto ajustado. File your state taxes free Para más información, vea la Publicación 559, Survivors, Executors, and Administrators (Sobrevivientes, albaceas y administradores), en inglés. File your state taxes free Impuestos federales sobre los ingresos. File your state taxes free Incluye impuestos sobre los ingresos retenidos de su paga. File your state taxes free Multas y sanciones. File your state taxes free No puede deducir multas y sanciones pagadas a un gobierno por la violación de alguna ley, incluidas cantidades afines de garantía que haya perdido. File your state taxes free Impuestos sobre donaciones. File your state taxes free Cargos por licencias. File your state taxes free No puede deducir cargos por licencias para propósitos personales (cargos por licencia matrimonial, licencias para conducir y permiso para perros). File your state taxes free Impuestos per cápita. File your state taxes free No puede deducir los impuestos per cápita estatales o locales. File your state taxes free Muchos impuestos y cargos que no se enumeraron anteriormente tampoco pueden ser deducidos, a menos que sean gastos ordinarios y necesarios de una actividad comercial o una actividad que genere ingresos. File your state taxes free Para otros cargos que no se pueden deducir, vea Cantidades Relacionadas con Bienes Raíces que no Puede Deducir , anteriormente. File your state taxes free Dónde se Anotan las Deducciones Los impuestos se deducen en los siguientes anexos: Impuestos estatales y locales sobre los ingresos. File your state taxes free    Estos impuestos se deducen en la línea 5 del Anexo A (Formulario 1040), aunque su única fuente de ingresos sea de negocios, alquileres o regalías. File your state taxes free Marque el recuadro a en la línea 5. File your state taxes free Impuestos generales sobre las ventas. File your state taxes free   Los impuestos sobre las ventas se deducen en la línea 5 del Anexo A (Formulario 1040). File your state taxes free Usted tiene que marcar el recuadro b en la línea 5. File your state taxes free Si elige deducir estos impuestos, no puede deducir impuestos estatales y locales sobre los ingresos en el recuadro a de la línea 5 del Anexo A (Formulario 1040). File your state taxes free Impuestos extranjeros sobre los ingresos. File your state taxes free   Por lo general, los impuestos que paga a un país extranjero o una posesión (territorio no autónomo) estadounidense pueden ser reclamados como una deducción detallada en la línea 8 del Anexo A (Formulario 1040) o como un crédito a su favor para su impuesto sobre el ingreso de los EE. File your state taxes free UU. File your state taxes free en la línea 47 del Formulario 1040. File your state taxes free Para reclamar el crédito, es posible que tenga que llenar y adjuntar el Formulario 1116, en inglés. File your state taxes free Para más información, vea el capítulo 37 de esta publicación, las Instrucciones del Formulario 1040 o la Publicación 514, estos dos últimos en inglés. File your state taxes free Impuestos sobre bienes raíces e impuestos sobre bienes muebles. File your state taxes free    Los impuestos sobre bienes raíces e impuestos sobre bienes muebles se anotan en las líneas 6 y 7, respectivamente, del Anexo A (Formulario 1040), a menos que se paguen sobre bienes utilizados en su negocio. File your state taxes free En tal caso, se anotan en el Anexo C, Anexo C-EZ o Anexo F (Formulario 1040). File your state taxes free Los impuestos sobre propiedad que genere ingresos de alquiler o de regalías se anotan en el Anexo E (Formulario 1040). File your state taxes free Impuestos sobre el trabajo por cuenta propia. File your state taxes free    Deduzca la mitad de su impuesto sobre el trabajo por cuenta propia en la línea 27 del Formulario 1040. File your state taxes free Otros impuestos. File your state taxes free    Todos los demás impuestos deducibles se anotan en la línea 8 del Anexo A (Formulario 1040). File your state taxes free Prev  Up  Next   Home   More Online Publications
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Understanding Your CP90C Notice

We levied you for unpaid taxes. You have the right to a Collection Due
Process hearing.


What you need to do

  • Read your notice carefully — it explains our actions.
  • Pay what you owe.
  • Make a payment plan if you can’t pay the full amount you owe.

You may want to...


Answers to Common Questions

What should I do if I disagree with the notice?
Request a Collection Due Process hearing.

Why should I request a Collection Due Process hearing?
You can appeal the levy and other disagreements you have at a Collection Due Process hearing.

How do I request a Collection Due Process hearing?
Complete and send us a Form 12153, Request for a Collection Due Process or Equivalent Hearing.

Why didn't you tell me about my rights before you levied me?
Federal contractors do not have the right to a pre-levy hearing. We've already sent you several notices about the amount you owe.

What happens if I can't pay what I owe?
You can request a payment plan if you can't pay the full amount you owe.

How can I make a payment plan?
Call us at the toll free number on the top right corner of your notice to talk about payment plans or learn more about them here.


Tips for next year

Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about how to file electronically.

Printable samples of this notice (PDF)

Tax publications you may find useful

How to get help

Calling the 1-800 number listed on the top right corner of your notice is the fastest way to get your questions answered.

You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).

Or you may qualify for help from a Low Income Taxpayer Clinic.
 

Page Last Reviewed or Updated: 24-Mar-2014

The File Your State Taxes Free

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