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Filing A Tax Amendment Online

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Filing A Tax Amendment Online

Filing a tax amendment online 24. Filing a tax amendment online   Contributions Table of Contents Introduction Useful Items - You may want to see: Organizations That Qualify To Receive Deductible ContributionsTypes of Qualified Organizations Contributions You Can DeductContributions From Which You Benefit Expenses Paid for Student Living With You Out-of-Pocket Expenses in Giving Services Contributions You Cannot DeductContributions to Individuals Contributions to Nonqualified Organizations Contributions From Which You Benefit Value of Time or Services Personal Expenses Appraisal Fees Contributions of PropertyException. Filing a tax amendment online Household items. Filing a tax amendment online Deduction more than $500. Filing a tax amendment online Form 1098-C. Filing a tax amendment online Filing deadline approaching and still no Form 1098-C. Filing a tax amendment online Exception 1—vehicle used or improved by organization. Filing a tax amendment online Exception 2—vehicle given or sold to needy individual. Filing a tax amendment online Deduction $500 or less. Filing a tax amendment online Right to use property. Filing a tax amendment online Tangible personal property. Filing a tax amendment online Future interest. Filing a tax amendment online Determining Fair Market Value Giving Property That Has Decreased in Value Giving Property That Has Increased in Value When To DeductChecks. Filing a tax amendment online Text message. Filing a tax amendment online Credit card. Filing a tax amendment online Pay-by-phone account. Filing a tax amendment online Stock certificate. Filing a tax amendment online Promissory note. Filing a tax amendment online Option. Filing a tax amendment online Borrowed funds. Filing a tax amendment online Limits on DeductionsCarryovers Records To KeepCash Contributions Noncash Contributions Out-of-Pocket Expenses How To Report Introduction This chapter explains how to claim a deduction for your charitable contributions. Filing a tax amendment online It discusses the following topics. Filing a tax amendment online The types of organizations to which you can make deductible charitable contributions. Filing a tax amendment online The types of contributions you can deduct. Filing a tax amendment online How much you can deduct. Filing a tax amendment online What records you must keep. Filing a tax amendment online How to report your charitable contributions. Filing a tax amendment online A charitable contribution is a donation or gift to, or for the use of, a qualified organization. Filing a tax amendment online It is voluntary and is made without getting, or expecting to get, anything of equal value. Filing a tax amendment online Form 1040 required. Filing a tax amendment online    To deduct a charitable contribution, you must file Form 1040 and itemize deductions on Schedule A. Filing a tax amendment online The amount of your deduction may be limited if certain rules and limits explained in this chapter apply to you. Filing a tax amendment online The limits are explained in detail in Publication 526. Filing a tax amendment online Useful Items - You may want to see: Publication 526 Charitable Contributions 561 Determining the Value of Donated Property Form (and Instructions) Schedule A (Form 1040) Itemized Deductions 8283 Noncash Charitable Contributions Organizations That Qualify To Receive Deductible Contributions You can deduct your contributions only if you make them to a qualified organization. Filing a tax amendment online Most organizations other than churches and governments must apply to the IRS to become a qualified organization. Filing a tax amendment online How to check whether an organization can receive deductible charitable contributions. Filing a tax amendment online   You can ask any organization whether it is a qualified organization, and most will be able to tell you. Filing a tax amendment online Or go to IRS. Filing a tax amendment online gov. Filing a tax amendment online Click on “Tools” and then on “Exempt Organizations Select Check” (www. Filing a tax amendment online irs. Filing a tax amendment online gov/Charities-&-Non-Profits/Exempt-Organizations-Select-Check). Filing a tax amendment online This online tool will enable you to search for qualified organizations. Filing a tax amendment online You can also call the IRS to find out if an organization is qualified. Filing a tax amendment online Call 1-877-829-5500. Filing a tax amendment online People who are deaf, hard of hearing, or have a speech disability and who have access to TTY/TDD equipment can call 1-800-829-4059. Filing a tax amendment online Deaf or hard of hearing individuals can also contact the IRS through relay services such as the Federal Relay Service at www. Filing a tax amendment online gsa. Filing a tax amendment online gov/fedrelay. Filing a tax amendment online Types of Qualified Organizations Generally, only the following types of organizations can be qualified organizations. Filing a tax amendment online A community chest, corporation, trust, fund, or foundation organized or created in or under the laws of the United States, any state, the District of Columbia, or any possession of the United States (including Puerto Rico). Filing a tax amendment online It must, however, be organized and operated only for charitable, religious, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals. Filing a tax amendment online Certain organizations that foster national or international amateur sports competition also qualify. Filing a tax amendment online War veterans' organizations, including posts, auxiliaries, trusts, or foundations, organized in the United States or any of its possessions (including Puerto Rico). Filing a tax amendment online Domestic fraternal societies, orders, and associations operating under the lodge system. Filing a tax amendment online (Your contribution to this type of organization is deductible only if it is to be used solely for charitable, religious, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals. Filing a tax amendment online ) Certain nonprofit cemetery companies or corporations. Filing a tax amendment online (Your contribution to this type of organization is not deductible if it can be used for the care of a specific lot or mausoleum crypt. Filing a tax amendment online ) The United States or any state, the District of Columbia, a U. Filing a tax amendment online S. Filing a tax amendment online possession (including Puerto Rico), a political subdivision of a state or U. Filing a tax amendment online S. Filing a tax amendment online possession, or an Indian tribal government or any of its subdivisions that perform substantial government functions. Filing a tax amendment online (Your contribution to this type of organization is only deductible if it is to be used solely for public purposes. Filing a tax amendment online ) Examples. Filing a tax amendment online    The following list gives some examples of qualified organizations. Filing a tax amendment online Churches, a convention or association of churches, temples, synagogues, mosques, and other religious organizations. Filing a tax amendment online Most nonprofit charitable organizations such as the American Red Cross and the United Way. Filing a tax amendment online Most nonprofit educational organizations, including the Boy Scouts of America, Girl Scouts of America, colleges, and museums. Filing a tax amendment online This also includes nonprofit daycare centers that provide childcare to the general public if substantially all the childcare is provided to enable parents and guardians to be gainfully employed. Filing a tax amendment online However, if your contribution is a substitute for tuition or other enrollment fee, it is not deductible as a charitable contribution, as explained later under Contributions You Cannot Deduct . Filing a tax amendment online Nonprofit hospitals and medical research organizations. Filing a tax amendment online Utility company emergency energy programs, if the utility company is an agent for a charitable organization that assists individuals with emergency energy needs. Filing a tax amendment online Nonprofit volunteer fire companies. Filing a tax amendment online Nonprofit organizations that develop and maintain public parks and recreation facilities. Filing a tax amendment online Civil defense organizations. Filing a tax amendment online Certain foreign charitable organizations. Filing a tax amendment online   Under income tax treaties with Canada, Israel, and Mexico, you may be able to deduct contributions to certain Canadian, Israeli, or Mexican charitable organizations. Filing a tax amendment online Generally, you must have income from sources in that country. Filing a tax amendment online For additional information on the deduction of contributions to Canadian charities, see Publication 597, Information on the United States–Canada Income Tax Treaty. Filing a tax amendment online If you need more information on how to figure your contribution to Mexican and Israeli charities, see Publication 526. Filing a tax amendment online Contributions You Can Deduct Generally, you can deduct contributions of money or property you make to, or for the use of, a qualified organization. Filing a tax amendment online A contribution is “for the use of” a qualified organization when it is held in a legally enforceable trust for the qualified organization or in a similar legal arrangement. Filing a tax amendment online The contributions must be made to a qualified organization and not set aside for use by a specific person. Filing a tax amendment online If you give property to a qualified organization, you generally can deduct the fair market value of the property at the time of the contribution. Filing a tax amendment online See Contributions of Property , later in this chapter. Filing a tax amendment online Your deduction for charitable contributions generally cannot be more than 50% of your adjusted gross income (AGI), but in some cases 20% and 30% limits may apply. Filing a tax amendment online See Limits on Deductions , later. Filing a tax amendment online In addition, the total of your charitable contribution deduction and certain other itemized deductions may be limited. Filing a tax amendment online See chapter 29. Filing a tax amendment online Table 24-1 gives examples of contributions you can and cannot deduct. Filing a tax amendment online Contributions From Which You Benefit If you receive a benefit as a result of making a contribution to a qualified organization, you can deduct only the amount of your contribution that is more than the value of the benefit you receive. Filing a tax amendment online Also see Contributions From Which You Benefit under Contributions You Cannot Deduct, later. Filing a tax amendment online If you pay more than fair market value to a qualified organization for goods or services, the excess may be a charitable contribution. Filing a tax amendment online For the excess amount to qualify, you must pay it with the intent to make a charitable contribution. Filing a tax amendment online Example 1. Filing a tax amendment online You pay $65 for a ticket to a dinner-dance at a church. Filing a tax amendment online Your entire $65 payment goes to the church. Filing a tax amendment online The ticket to the dinner-dance has a fair market value of $25. Filing a tax amendment online When you buy your ticket, you know that its value is less than your payment. Filing a tax amendment online To figure the amount of your charitable contribution, subtract the value of the benefit you receive ($25) from your total payment ($65). Filing a tax amendment online You can deduct $40 as a contribution to the church. Filing a tax amendment online Example 2. Filing a tax amendment online At a fundraising auction conducted by a charity, you pay $600 for a week's stay at a beach house. Filing a tax amendment online The amount you pay is no more than the fair rental value. Filing a tax amendment online You have not made a deductible charitable contribution. Filing a tax amendment online Athletic events. Filing a tax amendment online   If you make a payment to, or for the benefit of, a college or university and, as a result, you receive the right to buy tickets to an athletic event in the athletic stadium of the college or university, you can deduct 80% of the payment as a charitable contribution. Filing a tax amendment online   If any part of your payment is for tickets (rather than the right to buy tickets), that part is not deductible. Filing a tax amendment online Subtract the price of the tickets from your payment. Filing a tax amendment online You can deduct 80% of the remaining amount as a charitable contribution. Filing a tax amendment online Example 1. Filing a tax amendment online You pay $300 a year for membership in a university's athletic scholarship program. Filing a tax amendment online The only benefit of membership is that you have the right to buy one season ticket for a seat in a designated area of the stadium at the university's home football games. Filing a tax amendment online You can deduct $240 (80% of $300) as a charitable contribution. Filing a tax amendment online Table 24-1. Filing a tax amendment online Examples of Charitable Contributions—A Quick Check Use the following lists for a quick check of whether you can deduct a contribution. Filing a tax amendment online See the rest of this chapter for more information and additional rules and limits that may apply. Filing a tax amendment online Deductible As  Charitable Contributions Not Deductible  As Charitable Contributions Money or property you give to:  Churches, synagogues, temples, mosques, and other religious organizations Federal, state, and local governments, if your contribution is solely for public purposes (for example, a gift to reduce the public debt or maintain a public park) Nonprofit schools and hospitals The Salvation Army, American Red Cross, CARE, Goodwill Industries, United Way, Boy Scouts of America, Girl Scouts of America, Boys and Girls Clubs of America, etc. Filing a tax amendment online War veterans groups   Expenses paid for a student living with you, sponsored by a qualified organization  Out-of-pocket expenses when you serve a qualified organization as a volunteer Money or property you give to:  Civic leagues, social and sports clubs, labor unions, and chambers of commerce Foreign organizations (except certain Canadian, Israeli, and Mexican charities) Groups that are run for personal profit Groups whose purpose is to lobby for law changes Homeowners' associations Individuals Political groups or candidates for public office   Cost of raffle, bingo, or lottery tickets  Dues, fees, or bills paid to country clubs, lodges, fraternal orders, or similar groups  Tuition  Value of your time or services  Value of blood given to a blood bank    Example 2. Filing a tax amendment online The facts are the same as in Example 1 except your $300 payment includes the purchase of one season ticket for the stated ticket price of $120. Filing a tax amendment online You must subtract the usual price of a ticket ($120) from your $300 payment. Filing a tax amendment online The result is $180. Filing a tax amendment online Your deductible charitable contribution is $144 (80% of $180). Filing a tax amendment online Charity benefit events. Filing a tax amendment online   If you pay a qualified organization more than fair market value for the right to attend a charity ball, banquet, show, sporting event, or other benefit event, you can deduct only the amount that is more than the value of the privileges or other benefits you receive. Filing a tax amendment online   If there is an established charge for the event, that charge is the value of your benefit. Filing a tax amendment online If there is no established charge, the reasonable value of the right to attend the event is the value of your benefit. Filing a tax amendment online Whether you use the tickets or other privileges has no effect on the amount you can deduct. Filing a tax amendment online However, if you return the ticket to the qualified organization for resale, you can deduct the entire amount you paid for the ticket. Filing a tax amendment online    Even if the ticket or other evidence of payment indicates that the payment is a “contribution,” this does not mean you can deduct the entire amount. Filing a tax amendment online If the ticket shows the price of admission and the amount of the contribution, you can deduct the contribution amount. Filing a tax amendment online Example. Filing a tax amendment online You pay $40 to see a special showing of a movie for the benefit of a qualified organization. Filing a tax amendment online Printed on the ticket is “Contribution—$40. Filing a tax amendment online ” If the regular price for the movie is $8, your contribution is $32 ($40 payment − $8 regular price). Filing a tax amendment online Membership fees or dues. Filing a tax amendment online    You may be able to deduct membership fees or dues you pay to a qualified organization. Filing a tax amendment online However, you can deduct only the amount that is more than the value of the benefits you receive. Filing a tax amendment online    You cannot deduct dues, fees, or assessments paid to country clubs and other social organizations. Filing a tax amendment online They are not qualified organizations. Filing a tax amendment online Certain membership benefits can be disregarded. Filing a tax amendment online   Both you and the organization can disregard the following membership benefits if you receive them in return for an annual payment of $75 or less. Filing a tax amendment online Any rights or privileges, other than those discussed under Athletic events , earlier, that you can use frequently while you are a member, such as: Free or discounted admission to the organization's facilities or events, Free or discounted parking, Preferred access to goods or services, and Discounts on the purchase of goods and services. Filing a tax amendment online Admission, while you are a member, to events open only to members of the organization, if the organization reasonably projects that the cost per person (excluding any allocated overhead) is not more than $10. Filing a tax amendment online 20. Filing a tax amendment online Token items. Filing a tax amendment online   You do not have to reduce your contribution by the value of any benefit you receive if both of the following are true. Filing a tax amendment online You receive only a small item or other benefit of token value. Filing a tax amendment online The qualified organization correctly determines that the value of the item or benefit you received is not substantial and informs you that you can deduct your payment in full. Filing a tax amendment online Written statement. Filing a tax amendment online   A qualified organization must give you a written statement if you make a payment of more than $75 that is partly a contribution and partly for goods or services. Filing a tax amendment online The statement must say that you can deduct only the amount of your payment that is more than the value of the goods or services you received. Filing a tax amendment online It must also give you a good faith estimate of the value of those goods or services. Filing a tax amendment online   The organization can give you the statement either when it solicits or when it receives the payment from you. Filing a tax amendment online Exception. Filing a tax amendment online   An organization will not have to give you this statement if one of the following is true. Filing a tax amendment online The organization is: A governmental organization described in (5) under Types of Qualified Organizations , earlier, or An organization formed only for religious purposes, and the only benefit you receive is an intangible religious benefit (such as admission to a religious ceremony) that generally is not sold in commercial transactions outside the donative context. Filing a tax amendment online You receive only items whose value is not substantial as described under Token items , earlier. Filing a tax amendment online You receive only membership benefits that can be disregarded, as described earlier. Filing a tax amendment online Expenses Paid for Student Living With You You may be able to deduct some expenses of having a student live with you. Filing a tax amendment online You can deduct qualifying expenses for a foreign or American student who: Lives in your home under a written agreement between you and a qualified organization as part of a program of the organization to provide educational opportunities for the student, Is not your relative or dependent, and Is a full-time student in the twelfth or any lower grade at a school in the United States. Filing a tax amendment online You can deduct up to $50 a month for each full calendar month the student lives with you. Filing a tax amendment online Any month when conditions (1) through (3) are met for 15 days or more counts as a full month. Filing a tax amendment online For additional information, see Expenses Paid for Student Living With You in Publication 526. Filing a tax amendment online Mutual exchange program. Filing a tax amendment online   You cannot deduct the costs of a foreign student living in your home under a mutual exchange program through which your child will live with a family in a foreign country. Filing a tax amendment online Table 24-2. Filing a tax amendment online Volunteers' Questions and Answers If you volunteer for a qualified organization, the following questions and answers may apply to you. Filing a tax amendment online All of the rules explained in this chapter also apply. Filing a tax amendment online See, in particular, Out-of-Pocket Expenses in Giving Services . Filing a tax amendment online Question Answer I volunteer 6 hours a week in the office of a qualified organization. Filing a tax amendment online The receptionist is paid $10 an hour for the same work. Filing a tax amendment online Can I deduct $60 a week for my time?    No, you cannot deduct the value of your time or services. Filing a tax amendment online The office is 30 miles from my home. Filing a tax amendment online Can I deduct any of my car expenses for these trips? Yes, you can deduct the costs of gas and oil that are directly related to getting to and from the place where you volunteer. Filing a tax amendment online If you don't want to figure your actual costs, you can deduct 14 cents for each mile. Filing a tax amendment online I volunteer as a Red Cross nurse's aide at a hospital. Filing a tax amendment online Can I deduct the cost of the uniforms I must wear? Yes, you can deduct the cost of buying and cleaning your uniforms if the hospital is a qualified organization, the uniforms are not suitable for everyday use, and you must wear them when volunteering. Filing a tax amendment online I pay a babysitter to watch my children while I volunteer for a qualified organization. Filing a tax amendment online Can I deduct these costs? No, you cannot deduct payments for childcare expenses as a charitable contribution, even if you would be unable to volunteer without childcare. Filing a tax amendment online (If you have childcare expenses so you can work for pay, see chapter 32. Filing a tax amendment online ) Out-of-Pocket Expenses in Giving Services Although you cannot deduct the value of your services given to a qualified organization, you may be able to deduct some amounts you pay in giving services to a qualified organization. Filing a tax amendment online The amounts must be: Unreimbursed, Directly connected with the services, Expenses you had only because of the services you gave, and Not personal, living, or family expenses. Filing a tax amendment online Table 24-2 contains questions and answers that apply to some individuals who volunteer their services. Filing a tax amendment online Conventions. Filing a tax amendment online   If a qualified organization selects you to attend a convention as its representative, you can deduct unreimbursed expenses for travel, including reasonable amounts for meals and lodging, while away from home overnight in connection with the convention. Filing a tax amendment online However, see Travel , later. Filing a tax amendment online   You cannot deduct personal expenses for sightseeing, fishing parties, theater tickets, or nightclubs. Filing a tax amendment online You also cannot deduct transportation, meals and lodging, and other expenses for your spouse or children. Filing a tax amendment online    You cannot deduct your travel expenses in attending a church convention if you go only as a member of your church rather than as a chosen representative. Filing a tax amendment online You can, however, deduct unreimbursed expenses that are directly connected with giving services for your church during the convention. Filing a tax amendment online Uniforms. Filing a tax amendment online   You can deduct the cost and upkeep of uniforms that are not suitable for everyday use and that you must wear while performing donated services for a charitable organization. Filing a tax amendment online Foster parents. Filing a tax amendment online   You may be able to deduct as a charitable contribution some of the costs of being a foster parent (foster care provider) if you have no profit motive in providing the foster care and are not, in fact, making a profit. Filing a tax amendment online A qualified organization must select the individuals you take into your home for foster care. Filing a tax amendment online    You can deduct expenses that meet both of the following requirements. Filing a tax amendment online They are unreimbursed out-of-pocket expenses to feed, clothe, and care for the foster child. Filing a tax amendment online They are incurred primarily to benefit the qualified organization. Filing a tax amendment online   Unreimbursed expenses that you cannot deduct as charitable contributions may be considered support provided by you in determining whether you can claim the foster child as a dependent. Filing a tax amendment online For details, see chapter 3. Filing a tax amendment online Example. Filing a tax amendment online You cared for a foster child because you wanted to adopt her, not to benefit the agency that placed her in your home. Filing a tax amendment online Your unreimbursed expenses are not deductible as charitable contributions. Filing a tax amendment online Car expenses. Filing a tax amendment online   You can deduct as a charitable contribution any unreimbursed out-of-pocket expenses, such as the cost of gas and oil, that are directly related to the use of your car in giving services to a charitable organization. Filing a tax amendment online You cannot deduct general repair and maintenance expenses, depreciation, registration fees, or the costs of tires or insurance. Filing a tax amendment online    If you do not want to deduct your actual expenses, you can use a standard mileage rate of 14 cents a mile to figure your contribution. Filing a tax amendment online   You can deduct parking fees and tolls whether you use your actual expenses or the standard mileage rate. Filing a tax amendment online   You must keep reliable written records of your car expenses. Filing a tax amendment online For more information, see Car expenses under Records To Keep, later. Filing a tax amendment online Travel. Filing a tax amendment online   Generally, you can claim a charitable contribution deduction for travel expenses necessarily incurred while you are away from home performing services for a charitable organization only if there is no significant element of personal pleasure, recreation, or vacation in the travel. Filing a tax amendment online This applies whether you pay the expenses directly or indirectly. Filing a tax amendment online You are paying the expenses indirectly if you make a payment to the charitable organization and the organization pays for your travel expenses. Filing a tax amendment online   The deduction for travel expenses will not be denied simply because you enjoy providing services to the charitable organization. Filing a tax amendment online Even if you enjoy the trip, you can take a charitable contribution deduction for your travel expenses if you are on duty in a genuine and substantial sense throughout the trip. Filing a tax amendment online However, if you have only nominal duties, or if for significant parts of the trip you do not have any duties, you cannot deduct your travel expenses. Filing a tax amendment online Example 1. Filing a tax amendment online You are a troop leader for a tax-exempt youth group and you take the group on a camping trip. Filing a tax amendment online You are responsible for overseeing the setup of the camp and for providing adult supervision for other activities during the entire trip. Filing a tax amendment online You participate in the activities of the group and enjoy your time with them. Filing a tax amendment online You oversee the breaking of camp and you transport the group home. Filing a tax amendment online You can deduct your travel expenses. Filing a tax amendment online Example 2. Filing a tax amendment online You sail from one island to another and spend 8 hours a day counting whales and other forms of marine life. Filing a tax amendment online The project is sponsored by a charitable organization. Filing a tax amendment online In most circumstances, you cannot deduct your expenses. Filing a tax amendment online Example 3. Filing a tax amendment online You work for several hours each morning on an archaeological dig sponsored by a charitable organization. Filing a tax amendment online The rest of the day is free for recreation and sightseeing. Filing a tax amendment online You cannot take a charitable contribution deduction even though you work very hard during those few hours. Filing a tax amendment online Example 4. Filing a tax amendment online You spend the entire day attending a charitable organization's regional meeting as a chosen representative. Filing a tax amendment online In the evening you go to the theater. Filing a tax amendment online You can claim your travel expenses as charitable contributions, but you cannot claim the cost of your evening at the theater. Filing a tax amendment online Daily allowance (per diem). Filing a tax amendment online   If you provide services for a charitable organization and receive a daily allowance to cover reasonable travel expenses, including meals and lodging while away from home overnight, you must include in income any part of the allowance that is more than your deductible travel expenses. Filing a tax amendment online You may be able to deduct any necessary travel expenses that are more than the allowance. Filing a tax amendment online Deductible travel expenses. Filing a tax amendment online   These include: Air, rail, and bus transportation, Out-of-pocket expenses for your car, Taxi fares or other costs of transportation between the airport or station and your hotel, Lodging costs, and The cost of meals. Filing a tax amendment online Because these travel expenses are not business-related, they are not subject to the same limits as business-related expenses. Filing a tax amendment online For information on business travel expenses, see Travel Expenses in chapter 26. Filing a tax amendment online Contributions You Cannot Deduct There are some contributions you cannot deduct, such as those made to specific individuals and those made to nonqualified organizations. Filing a tax amendment online (See Contributions to Individuals and Contributions to Nonqualified Organizations , next. Filing a tax amendment online ) There are others you can deduct only part of, as discussed later under Contributions From Which You Benefit . Filing a tax amendment online Contributions to Individuals You cannot deduct contributions to specific individuals, including the following. Filing a tax amendment online Contributions to fraternal societies made for the purpose of paying medical or burial expenses of deceased members. Filing a tax amendment online Contributions to individuals who are needy or worthy. Filing a tax amendment online You cannot deduct these contributions even if you make them to a qualified organization for the benefit of a specific person. Filing a tax amendment online But you can deduct a contribution to a qualified organization that helps needy or worthy individuals if you do not indicate that your contribution is for a specific person. Filing a tax amendment online Example. Filing a tax amendment online You can deduct contributions to a qualified organization for flood relief, hurricane relief, or other disaster relief. Filing a tax amendment online However, you cannot deduct contributions earmarked for relief of a particular individual or family. Filing a tax amendment online Payments to a member of the clergy that can be spent as he or she wishes, such as for personal expenses. Filing a tax amendment online Expenses you paid for another person who provided services to a qualified organization. Filing a tax amendment online Example. Filing a tax amendment online Your son does missionary work. Filing a tax amendment online You pay his expenses. Filing a tax amendment online You cannot claim a deduction for your son's unreimbursed expenses related to his contribution of services. Filing a tax amendment online Payments to a hospital that are for a specific patient's care or for services for a specific patient. Filing a tax amendment online You cannot deduct these payments even if the hospital is operated by a city, a state, or other qualified organization. Filing a tax amendment online Contributions to Nonqualified Organizations You cannot deduct contributions to organizations that are not qualified to receive tax-deductible contributions, including the following. Filing a tax amendment online Certain state bar associations if: The bar is not a political subdivision of a state, The bar has private, as well as public, purposes, such as promoting the professional interests of members, and Your contribution is unrestricted and can be used for private purposes. Filing a tax amendment online Chambers of commerce and other business leagues or organizations (but see chapter 28). Filing a tax amendment online Civic leagues and associations. Filing a tax amendment online Communist organizations. Filing a tax amendment online Country clubs and other social clubs. Filing a tax amendment online Most foreign organizations (other than certain Canadian, Israeli, or Mexican charitable organizations). Filing a tax amendment online For details, see Publication 526. Filing a tax amendment online Homeowners' associations. Filing a tax amendment online Labor unions (but see chapter 28). Filing a tax amendment online Political organizations and candidates. Filing a tax amendment online Contributions From Which You Benefit If you receive or expect to receive a financial or economic benefit as a result of making a contribution to a qualified organization, you cannot deduct the part of the contribution that represents the value of the benefit you receive. Filing a tax amendment online See Contributions From Which You Benefit under Contributions You Can Deduct, earlier. Filing a tax amendment online These contributions include the following. Filing a tax amendment online Contributions for lobbying. Filing a tax amendment online This includes amounts that you earmark for use in, or in connection with, influencing specific legislation. Filing a tax amendment online Contributions to a retirement home for room, board, maintenance, or admittance. Filing a tax amendment online Also, if the amount of your contribution depends on the type or size of apartment you will occupy, it is not a charitable contribution. Filing a tax amendment online Costs of raffles, bingo, lottery, etc. Filing a tax amendment online You cannot deduct as a charitable contribution amounts you pay to buy raffle or lottery tickets or to play bingo or other games of chance. Filing a tax amendment online For information on how to report gambling winnings and losses, see Gambling winnings in chapter 12 and Gambling Losses Up to the Amount of Gambling Winnings in chapter 28. Filing a tax amendment online Dues to fraternal orders and similar groups. Filing a tax amendment online However, see Membership fees or dues , earlier, under Contributions You Can Deduct. Filing a tax amendment online Tuition, or amounts you pay instead of tuition. Filing a tax amendment online You cannot deduct as a charitable contribution amounts you pay as tuition even if you pay them for children to attend parochial schools or qualifying nonprofit daycare centers. Filing a tax amendment online You also cannot deduct any fixed amount you must pay in addition to, or instead of, tuition to enroll in a private school, even if it is designated as a “donation. Filing a tax amendment online ” Value of Time or Services You cannot deduct the value of your time or services, including: Blood donations to the American Red Cross or to blood banks, and The value of income lost while you work as an unpaid volunteer for a qualified organization. Filing a tax amendment online Personal Expenses You cannot deduct personal, living, or family expenses, such as the following items. Filing a tax amendment online The cost of meals you eat while you perform services for a qualified organization unless it is necessary for you to be away from home overnight while performing the services. Filing a tax amendment online Adoption expenses, including fees paid to an adoption agency and the costs of keeping a child in your home before adoption is final (but see Adoption Credit in chapter 37, and the instructions for Form 8839, Qualified Adoption Expenses). Filing a tax amendment online You also may be able to claim an exemption for the child. Filing a tax amendment online See Adopted child in chapter 3. Filing a tax amendment online Appraisal Fees You cannot deduct as a charitable contribution any fees you pay to find the fair market value of donated property (but see chapter 28). Filing a tax amendment online Contributions of Property If you contribute property to a qualified organization, the amount of your charitable contribution is generally the fair market value of the property at the time of the contribution. Filing a tax amendment online However, if the property has increased in value, you may have to make some adjustments to the amount of your deduction. Filing a tax amendment online See Giving Property That Has Increased in Value , later. Filing a tax amendment online For information about the records you must keep and the information you must furnish with your return if you donate property, see Records To Keep and How To Report , later. Filing a tax amendment online Clothing and household items. Filing a tax amendment online   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. Filing a tax amendment online Exception. Filing a tax amendment online   You can take a deduction for a contribution of an item of clothing or household item that is not in good used condition or better if you deduct more than $500 for it and include a qualified appraisal of it with your return. Filing a tax amendment online Household items. Filing a tax amendment online   Household items include: Furniture and furnishings, Electronics, Appliances, Linens, and Other similar items. Filing a tax amendment online   Household items do not include: Food, Paintings, antiques, and other objects of art, Jewelry and gems, and Collections. Filing a tax amendment online Cars, boats, and airplanes. Filing a tax amendment online    The following rules apply to any donation of a qualified vehicle. Filing a tax amendment online A qualified vehicle is: A car or any motor vehicle manufactured mainly for use on public streets, roads, and highways, A boat, or An airplane. Filing a tax amendment online Deduction more than $500. Filing a tax amendment online   If you donate a qualified vehicle with a claimed fair market value of more than $500, you can deduct the smaller of: The gross proceeds from the sale of the vehicle by the organization, or The vehicle's fair market value on the date of the contribution. Filing a tax amendment online If the vehicle's fair market value was more than your cost or other basis, you may have to reduce the fair market value to figure the deductible amount, as described under Giving Property That Has Increased in Value , later. Filing a tax amendment online Form 1098-C. Filing a tax amendment online   You must attach to your return Copy B of the Form 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes, (or other statement containing the same information as Form 1098-C) you received from the organization. Filing a tax amendment online The Form 1098-C (or other statement) will show the gross proceeds from the sale of the vehicle. Filing a tax amendment online   If you e-file your return, you must: Attach Copy B of Form 1098-C to Form 8453 and mail the forms to the IRS, or Include Copy B of Form 1098-C as a pdf attachment if your software program allows it. Filing a tax amendment online   If you do not attach Form 1098-C (or other statement), you cannot deduct your contribution. Filing a tax amendment online    You must get Form 1098-C (or other statement) within 30 days of the sale of the vehicle. Filing a tax amendment online But if exception 1 or 2 (described later) applies, you must get Form 1098-C (or other statement) within 30 days of your donation. Filing a tax amendment online Filing deadline approaching and still no Form 1098-C. Filing a tax amendment online   If the filing deadline is approaching and you still do not have a Form 1098-C, you have two choices. Filing a tax amendment online Request an automatic 6-month extension of time to file your return. Filing a tax amendment online You can get this extension by filing Form 4868, Application for Automatic Extension of Time to File U. Filing a tax amendment online S. Filing a tax amendment online Individual Income Tax Return. Filing a tax amendment online  For more information, see Automatic Extension in chapter 1. Filing a tax amendment online File the return on time without claiming the deduction for the qualified vehicle. Filing a tax amendment online After receiving the Form 1098-C, file an amended return, Form 1040X, claiming the deduction. Filing a tax amendment online Attach Copy B of Form 1098-C (or other statement) to the amended return. Filing a tax amendment online For more information about amended returns, see Amended Returns and Claims for Refund in chapter 1. Filing a tax amendment online Exceptions. Filing a tax amendment online   There are two exceptions to the rules just described for deductions of more than $500. Filing a tax amendment online Exception 1—vehicle used or improved by organization. Filing a tax amendment online   If the qualified organization makes a significant intervening use of or material improvement to the vehicle before transferring it, you generally can deduct the vehicle's fair market value at the time of the contribution. Filing a tax amendment online But if the vehicle's fair market value was more than your cost or other basis, you may have to reduce the fair market value to get the deductible amount, as described under Giving Property That Has Increased in Value , later. Filing a tax amendment online The Form 1098-C (or other statement) will show whether this exception applies. Filing a tax amendment online Exception 2—vehicle given or sold to needy individual. Filing a tax amendment online   If the qualified organization will give the vehicle, or sell it for a price well below fair market value, to a needy individual to further the organization's charitable purpose, you generally can deduct the vehicle's fair market value at the time of the contribution. Filing a tax amendment online But if the vehicle's fair market value was more than your cost or other basis, you may have to reduce the fair market value to get the deductible amount, as described under Giving Property That Has Increased in Value , later. Filing a tax amendment online The Form 1098-C (or other statement) will show whether this exception applies. Filing a tax amendment online   This exception does not apply if the organization sells the vehicle at auction. Filing a tax amendment online In that case, you cannot deduct the vehicle's fair market value. Filing a tax amendment online Example. Filing a tax amendment online Anita donates a used car to a qualified organization. Filing a tax amendment online She bought it 3 years ago for $9,000. Filing a tax amendment online A used car guide shows the fair market value for this type of car is $6,000. Filing a tax amendment online However, Anita gets a Form 1098-C from the organization showing the car was sold for $2,900. Filing a tax amendment online Neither exception 1 nor exception 2 applies. Filing a tax amendment online If Anita itemizes her deductions, she can deduct $2,900 for her donation. Filing a tax amendment online She must attach Form 1098-C and Form 8283 to her return. Filing a tax amendment online Deduction $500 or less. Filing a tax amendment online   If the qualified organization sells the vehicle for $500 or less and exceptions 1 and 2 do not apply, you can deduct the smaller of: $500, or The vehicle's fair market value on the date of the contribution. Filing a tax amendment online But if the vehicle's fair market value was more than your cost or other basis, you may have to reduce the fair market value to get the deductible amount, as described under Giving Property That Has Increased in Value , later. Filing a tax amendment online   If the vehicle's fair market value is at least $250 but not more than $500, you must have a written statement from the qualified organization acknowledging your donation. Filing a tax amendment online The statement must contain the information and meet the tests for an acknowledgment described under Deductions of At Least $250 But Not More Than $500 under Records To Keep, later. Filing a tax amendment online Partial interest in property. Filing a tax amendment online   Generally, you cannot deduct a charitable contribution of less than your entire interest in property. Filing a tax amendment online Right to use property. Filing a tax amendment online   A contribution of the right to use property is a contribution of less than your entire interest in that property and is not deductible. Filing a tax amendment online For exceptions and more information, see Partial Interest in Property Not in Trust in Publication 561. Filing a tax amendment online Future interests in tangible personal property. Filing a tax amendment online   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. Filing a tax amendment online Tangible personal property. Filing a tax amendment online   This is any property, other than land or buildings, that can be seen or touched. Filing a tax amendment online It includes furniture, books, jewelry, paintings, and cars. Filing a tax amendment online Future interest. Filing a tax amendment online   This is any interest that is to begin at some future time, regardless of whether it is designated as a future interest under state law. Filing a tax amendment online Determining Fair Market Value This section discusses general guidelines for determining the fair market value of various types of donated property. Filing a tax amendment online Publication 561 contains a more complete discussion. Filing a tax amendment online Fair market value is the price at which property would change hands between a willing buyer and a willing seller, neither having to buy or sell, and both having reasonable knowledge of all the relevant facts. Filing a tax amendment online Used clothing and household items. Filing a tax amendment online   The fair market value of used clothing and household goods is usually far less than what you paid for them when they were new. Filing a tax amendment online   For used clothing, you should claim as the value the price that buyers of used items actually pay in used clothing stores, such as consignment or thrift shops. Filing a tax amendment online See Household Goods in Publication 561 for information on the valuation of household goods, such as furniture, appliances, and linens. Filing a tax amendment online Example. Filing a tax amendment online Dawn Greene donated a coat to a thrift store operated by her church. Filing a tax amendment online She paid $300 for the coat 3 years ago. Filing a tax amendment online Similar coats in the thrift store sell for $50. Filing a tax amendment online The fair market value of the coat is $50. Filing a tax amendment online Dawn's donation is limited to $50. Filing a tax amendment online Cars, boats, and airplanes. Filing a tax amendment online   If you contribute a car, boat, or airplane to a charitable organization, you must determine its fair market value. Filing a tax amendment online Certain commercial firms and trade organizations publish used car pricing guides, commonly called “blue books,” containing complete dealer sale prices or dealer average prices for recent model years. Filing a tax amendment online The guides may be published monthly or seasonally and for different regions of the country. Filing a tax amendment online These guides also provide estimates for adjusting for unusual equipment, unusual mileage, and physical condition. Filing a tax amendment online The prices are not “official” and these publications are not considered an appraisal of any specific donated property. Filing a tax amendment online But they do provide clues for making an appraisal and suggest relative prices for comparison with current sales and offerings in your area. Filing a tax amendment online   You can also find used car pricing information on the Internet. Filing a tax amendment online Example. Filing a tax amendment online You donate a used car in poor condition to a local high school for use by students studying car repair. Filing a tax amendment online A used car guide shows the dealer retail value for this type of car in poor condition is $1,600. Filing a tax amendment online However, the guide shows the price for a private party sale of the car is only $750. Filing a tax amendment online The fair market value of the car is considered to be $750. Filing a tax amendment online Large quantities. Filing a tax amendment online   If you contribute a large number of the same item, fair market value is the price at which comparable numbers of the item are being sold. Filing a tax amendment online Giving Property That Has Decreased in Value If you contribute property with a fair market value that is less than your basis in it, your deduction is limited to its fair market value. Filing a tax amendment online You cannot claim a deduction for the difference between the property's basis and its fair market value. Filing a tax amendment online Giving Property That Has Increased in Value If you contribute property with a fair market value that is more than your basis in it, you may have to reduce the fair market value by the amount of appreciation (increase in value) when you figure your deduction. Filing a tax amendment online Your basis in property is generally what you paid for it. Filing a tax amendment online See chapter 13 if you need more information about basis. Filing a tax amendment online Different rules apply to figuring your deduction, depending on whether the property is: Ordinary income property, or Capital gain property. Filing a tax amendment online Ordinary income property. Filing a tax amendment online   Property is ordinary income property if you would have recognized ordinary income or short-term capital gain had you sold it at fair market value on the date it was contributed. Filing a tax amendment online Examples of ordinary income property are inventory, works of art created by the donor, manuscripts prepared by the donor, and capital assets (defined in chapter 14) held 1 year or less. Filing a tax amendment online Amount of deduction. Filing a tax amendment online   The amount you can deduct for a contribution of ordinary income property is its fair market value minus the amount that would be ordinary income or short-term capital gain if you sold the property for its fair market value. Filing a tax amendment online Generally, this rule limits the deduction to your basis in the property. Filing a tax amendment online Example. Filing a tax amendment online You donate stock you held for 5 months to your church. Filing a tax amendment online The fair market value of the stock on the day you donate it is $1,000, but you paid only $800 (your basis). Filing a tax amendment online Because the $200 of appreciation would be short-term capital gain if you sold the stock, your deduction is limited to $800 (fair market value minus the appreciation). Filing a tax amendment online Capital gain property. Filing a tax amendment online   Property is capital gain property if you would have recognized long-term capital gain had you sold it at fair market value on the date of the contribution. Filing a tax amendment online It includes capital assets held more than 1 year, as well as certain real property and depreciable property used in your trade or business and, generally, held more than 1 year. Filing a tax amendment online Amount of deduction — general rule. Filing a tax amendment online   When figuring your deduction for a contribution of capital gain property, you generally can use the fair market value of the property. Filing a tax amendment online Exceptions. Filing a tax amendment online   In certain situations, you must reduce the fair market value by any amount that would have been long-term capital gain if you had sold the property for its fair market value. Filing a tax amendment online Generally, this means reducing the fair market value to the property's cost or other basis. Filing a tax amendment online Bargain sales. Filing a tax amendment online   A bargain sale of property is a sale or exchange for less than the property's fair market value. Filing a tax amendment online A bargain sale to a qualified organization is partly a charitable contribution and partly a sale or exchange. Filing a tax amendment online A bargain sale may result in a taxable gain. Filing a tax amendment online More information. Filing a tax amendment online   For more information on donating appreciated property, see Giving Property That Has Increased in Value in Publication 526. Filing a tax amendment online When To Deduct You can deduct your contributions only in the year you actually make them in cash or other property (or in a later carryover year, as explained later under Carryovers ). Filing a tax amendment online This applies whether you use the cash or an accrual method of accounting. Filing a tax amendment online Time of making contribution. Filing a tax amendment online   Usually, you make a contribution at the time of its unconditional delivery. Filing a tax amendment online Checks. Filing a tax amendment online   A check you mail to a charity is considered delivered on the date you mail it. Filing a tax amendment online Text message. Filing a tax amendment online   Contributions made by text message are deductible in the year you send the text message if the contribution is charged to your telephone or wireless account. Filing a tax amendment online Credit card. Filing a tax amendment online    Contributions charged on your credit card are deductible in the year you make the charge. Filing a tax amendment online Pay-by-phone account. Filing a tax amendment online    Contributions made through a pay-by-phone account are considered delivered on the date the financial institution pays the amount. Filing a tax amendment online Stock certificate. Filing a tax amendment online   A properly endorsed stock certificate is considered delivered on the date of mailing or other delivery to the charity or to the charity's agent. Filing a tax amendment online However, if you give a stock certificate to your agent or to the issuing corporation for transfer to the name of the charity, your contribution is not delivered until the date the stock is transferred on the books of the corporation. Filing a tax amendment online Promissory note. Filing a tax amendment online   If you issue and deliver a promissory note to a charity as a contribution, it is not a contribution until you make the note payments. Filing a tax amendment online Option. Filing a tax amendment online    If you grant a charity an option to buy real property at a bargain price, it is not a contribution until the organization exercises the option. Filing a tax amendment online Borrowed funds. Filing a tax amendment online   If you contribute borrowed funds, you can deduct the contribution in the year you deliver the funds to the charity, regardless of when you repay the loan. Filing a tax amendment online Limits on Deductions The amount you can deduct for charitable contributions cannot be more than 50% of your adjusted gross income (AGI). Filing a tax amendment online Your deduction may be further limited to 30% or 20% of your AGI, depending on the type of property you give and the type of organization you give it to. Filing a tax amendment online If your total contributions for the year are 20% or less of your AGI, these limits do not apply to you. Filing a tax amendment online The limits are discussed in detail under Limits on Deductions in Publication 526. Filing a tax amendment online A higher limit applies to certain qualified conservation contributions. Filing a tax amendment online See Publication 526 for details. Filing a tax amendment online Carryovers You can carry over any contributions you cannot deduct in the current year because they exceed your adjusted-gross-income limits. Filing a tax amendment online You can deduct the excess in each of the next 5 years until it is used up, but not beyond that time. Filing a tax amendment online For more information, see Carryovers in Publication 526. Filing a tax amendment online Records To Keep You must keep records to prove the amount of the contributions you make during the year. Filing a tax amendment online The kind of records you must keep depends on the amount of your contributions and whether they are: Cash contributions, Noncash contributions, or Out-of-pocket expenses when donating your services. Filing a tax amendment online Note. Filing a tax amendment online An organization generally must give you a written statement if it receives a payment from you that is more than $75 and is partly a contribution and partly for goods or services. Filing a tax amendment online (See Contributions From Which You Benefit under Contributions You Can Deduct, earlier. Filing a tax amendment online ) Keep the statement for your records. Filing a tax amendment online It may satisfy all or part of the recordkeeping requirements explained in the following discussions. Filing a tax amendment online Cash Contributions Cash contributions include those paid by cash, check, electronic funds transfer, debit card, credit card, or payroll deduction. Filing a tax amendment online You cannot deduct a cash contribution, regardless of the amount, unless you keep one of the following. Filing a tax amendment online A bank record that shows the name of the qualified organization, the date of the contribution, and the amount of the contribution. Filing a tax amendment online Bank records may include: A canceled check, A bank or credit union statement, or A credit card statement. Filing a tax amendment online A receipt (or a letter or other written communication) from the qualified organization showing the name of the organization, the date of the contribution, and the amount of the contribution. Filing a tax amendment online The payroll deduction records described next. Filing a tax amendment online Payroll deductions. Filing a tax amendment online   If you make a contribution by payroll deduction, you must keep: A pay stub, Form W-2, or other document furnished by your employer that shows the date and amount of the contribution, and A pledge card or other document prepared by or for the qualified organization that shows the name of the organization. Filing a tax amendment online If your employer withheld $250 or more from a single paycheck, see Contributions of $250 or More , next. Filing a tax amendment online Contributions of $250 or More You can claim a deduction for a contribution of $250 or more only if you have an acknowledgment of your contribution from the qualified organization or certain payroll deduction records. Filing a tax amendment online If you made more than one contribution of $250 or more, you must have either a separate acknowledgment for each or one acknowledgment that lists each contribution and the date of each contribution and shows your total contributions. Filing a tax amendment online Amount of contribution. Filing a tax amendment online   In figuring whether your contribution is $250 or more, do not combine separate contributions. Filing a tax amendment online For example, if you gave your church $25 each week, your weekly payments do not have to be combined. Filing a tax amendment online Each payment is a separate contribution. Filing a tax amendment online   If contributions are made by payroll deduction, the deduction from each paycheck is treated as a separate contribution. Filing a tax amendment online   If you made a payment that is partly for goods and services, as described earlier under Contributions From Which You Benefit , your contribution is the amount of the payment that is more than the value of the goods and services. Filing a tax amendment online Acknowledgment. Filing a tax amendment online   The acknowledgment must meet these tests. Filing a tax amendment online It must be written. Filing a tax amendment online It must include: The amount of cash you contributed, Whether the qualified organization gave you any goods or services as a result of your contribution (other than certain token items and membership benefits), A description and good faith estimate of the value of any goods or services described in (b) (other than intangible religious benefits), and A statement that the only benefit you received was an intangible religious benefit, if that was the case. Filing a tax amendment online The acknowledgment does not need to describe or estimate the value of an intangible religious benefit. Filing a tax amendment online An intangible religious benefit is a benefit that generally is not sold in commercial transactions outside a donative (gift) context. Filing a tax amendment online An example is admission to a religious ceremony. Filing a tax amendment online You must get it on or before the earlier of: The date you file your return for the year you make the contribution, or The due date, including extensions, for filing the return. Filing a tax amendment online   If the acknowledgment does not show the date of the contribution, you must also have a bank record or receipt, as described earlier, that does show the date of the contribution. Filing a tax amendment online If the acknowledgment shows the date of the contribution and meets the other tests just described, you do not need any other records. Filing a tax amendment online Payroll deductions. Filing a tax amendment online   If you make a contribution by payroll deduction and your employer withholds $250 or more from a single paycheck, you must keep: A pay stub, Form W-2, or other document furnished by your employer that shows the amount withheld as a contribution, and A pledge card or other document prepared by or for the qualified organization that shows the name of the organization and states the organization does not provide goods or services in return for any contribution made to it by payroll deduction. Filing a tax amendment online A single pledge card may be kept for all contributions made by payroll deduction regardless of amount as long as it contains all the required information. Filing a tax amendment online   If the pay stub, Form W-2, pledge card, or other document does not show the date of the contribution, you must have another document that does show the date of the contribution. Filing a tax amendment online If the pay stub, Form W-2, pledge card, or other document shows the date of the contribution, you do not need any other records except those just described in (1) and (2). Filing a tax amendment online Noncash Contributions For a contribution not made in cash, the records you must keep depend on whether your deduction for the contribution is: Less than $250, At least $250 but not more than $500, Over $500 but not more than $5,000, or Over $5,000. Filing a tax amendment online Amount of deduction. Filing a tax amendment online   In figuring whether your deduction is $500 or more, combine your claimed deductions for all similar items of property donated to any charitable organization during the year. Filing a tax amendment online   If you received goods or services in return, as described earlier in Contributions From Which You Benefit , reduce your contribution by the value of those goods or services. Filing a tax amendment online If you figure your deduction by reducing the fair market value of the donated property by its appreciation, as described earlier in Giving Property That Has Increased in Value , your contribution is the reduced amount. Filing a tax amendment online Deductions of Less Than $250 If you make any noncash contribution, you must get and keep a receipt from the charitable organization showing: The name of the charitable organization, The date and location of the charitable contribution, and A reasonably detailed description of the property. Filing a tax amendment online A letter or other written communication from the charitable organization acknowledging receipt of the contribution and containing the information in (1), (2), and (3) will serve as a receipt. Filing a tax amendment online You are not required to have a receipt where it is impractical to get one (for example, if you leave property at a charity's unattended drop site). Filing a tax amendment online Additional records. Filing a tax amendment online   You must also keep reliable written records for each item of contributed property. Filing a tax amendment online Your written records must include the following information. Filing a tax amendment online The name and address of the organization to which you contributed. Filing a tax amendment online The date and location of the contribution. Filing a tax amendment online A description of the property in detail reasonable under the circumstances. Filing a tax amendment online For a security, keep the name of the issuer, the type of security, and whether it is regularly traded on a stock exchange or in an over-the-counter market. Filing a tax amendment online The fair market value of the property at the time of the contribution and how you figured the fair market value. Filing a tax amendment online If it was determined by appraisal, keep a signed copy of the appraisal. Filing a tax amendment online The cost or other basis of the property, if you must reduce its fair market value by appreciation. Filing a tax amendment online Your records should also include the amount of the reduction and how you figured it. Filing a tax amendment online The amount you claim as a deduction for the tax year as a result of the contribution, if you contribute less than your entire interest in the property during the tax year. Filing a tax amendment online Your records must include the amount you claimed as a deduction in any earlier years for contributions of other interests in this property. Filing a tax amendment online They must also include the name and address of each organization to which you contributed the other interests, the place where any such tangible property is located or kept, and the name of any person in possession of the property, other than the organization to which you contributed it. Filing a tax amendment online The terms of any conditions attached to the contribution of property. Filing a tax amendment online Deductions of At Least $250 But Not More Than $500 If you claim a deduction of at least $250 but not more than $500 for a noncash charitable contribution, you must get and keep an acknowledgment of your contribution from the qualified organization. Filing a tax amendment online If you made more than one contribution of $250 or more, you must have either a separate acknowledgment for each or one acknowledgment that shows your total contributions. Filing a tax amendment online The acknowledgment must contain the information in items (1) through (3) under Deductions of Less Than $250 , earlier, and your written records must include the information listed in that discussion under Additional records . Filing a tax amendment online The acknowledgment must also meet these tests. Filing a tax amendment online It must be written. Filing a tax amendment online It must include: A description (but not necessarily the value) of any property you contributed, Whether the qualified organization gave you any goods or services as a result of your contribution (other than certain token items and membership benefits), and A description and good faith estimate of the value of any goods or services described in (b). Filing a tax amendment online If the only benefit you received was an intangible religious benefit (such as admission to a religious ceremony) that generally is not sold in a commercial transaction outside the donative context, the acknowledgment must say so and does not need to describe or estimate the value of the benefit. Filing a tax amendment online You must get it on or before the earlier of: The date you file your return for the year you make the contribution, or The due date, including extensions, for filing the return. Filing a tax amendment online Deductions Over $500 You are required to give additional information if you claim a deduction over $500 for noncash charitable contributions. Filing a tax amendment online See Records To Keep in Publication 526 for more information. Filing a tax amendment online Out-of-Pocket Expenses If you give services to a qualified organization and have unreimbursed out-of-pocket expenses related to those services, the following two rules apply. Filing a tax amendment online You must have adequate records to prove the amount of the expenses. Filing a tax amendment online If any of your unreimbursed out-of-pocket expenses, considered separately, are $250 or more (for example, you pay $250 or more for an airline ticket to attend a convention of a qualified organization as a chosen representative), you must get an acknowledgment from the qualified organization that contains: A description of the services you provided, A statement of whether or not the organization provided you any goods or services to reimburse you for the expenses you incurred, A description and a good faith estimate of the value of any goods or services (other than intangible religious benefits) provided to reimburse you, and A statement that the only benefit you received was an intangible religious benefit, if that was the case. Filing a tax amendment online The acknowledgment does not need to describe or estimate the value of an intangible religious benefit (defined earlier under Acknowledgment ). Filing a tax amendment online You must get the acknowledgment on or before the earlier of: The date you file your return for the year you make the contribution, or The due date, including extensions, for filing the return. Filing a tax amendment online Car expenses. Filing a tax amendment online   If you claim expenses directly related to use of your car in giving services to a qualified organization, you must keep reliable written records of your expenses. Filing a tax amendment online Whether your records are considered reliable depends on all the facts and circumstances. Filing a tax amendment online Generally, they may be considered reliable if you made them regularly and at or near the time you had the expenses. Filing a tax amendment online   For example, your records might show the name of the organization you were serving and the dates you used your car for a charitable purpose. Filing a tax amendment online If you use the standard mileage rate of 14 cents a mile, your records must show the miles you drove your car for the charitable purpose. Filing a tax amendment online If you deduct your actual expenses, your records must show the costs of operating the car that are directly related to a charitable purpose. Filing a tax amendment online   See Car expenses under Out-of-Pocket Expenses in Giving Services, earlier, for the expenses you can deduct. Filing a tax amendment online How To Report Report your charitable contributions on Schedule A (Form 1040). Filing a tax amendment online If your total deduction for all noncash contributions for the year is over $500, you must also file Form 8283. Filing a tax amendment online See How To Report in Publication 526 for more information. Filing a tax amendment online Prev  Up  Next   Home   More Online Publications
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The Filing A Tax Amendment Online

Filing a tax amendment online Index A Addition to property, Additions and Improvements Adjusted basis, Adjusted Basis Alternative Depreciation System (ADS) Recovery periods, Recovery Periods Under ADS Required use, Required use of ADS. Filing a tax amendment online Amended return, Filing an Amended Return Apartment Cooperative, Cooperative apartments. Filing a tax amendment online Rental, Which Property Class Applies Under GDS? Automobile (see Passenger automobile) B Basis Adjustments, Basis adjustment for depreciation allowed or allowable. Filing a tax amendment online , Adjustment of partner's basis in partnership. Filing a tax amendment online , Basis adjustment due to recapture of clean-fuel vehicle deduction or credit. Filing a tax amendment online , Basis adjustment due to casualty loss. Filing a tax amendment online Basis for depreciation, What Is the Basis for Depreciation? Casualty loss, Basis adjustment due to casualty loss. Filing a tax amendment online Change in use, Property changed from personal use. Filing a tax amendment online Cost, Cost as Basis Depreciable basis, Depreciable basis. Filing a tax amendment online Other than cost, Other Basis Recapture of clean-fuel vehicle deduction or credit, Basis adjustment due to recapture of clean-fuel vehicle deduction or credit. Filing a tax amendment online Term interest, Basis adjustments. Filing a tax amendment online Unadjusted, Figuring the Unadjusted Basis of Your Property Business use of property, partial, Partial business or investment use. Filing a tax amendment online Business-use limit, recapture of Section 179 deduction, When Must You Recapture the Deduction? Business-use requirement, listed property, What Is the Business-Use Requirement? C Car (see Passenger automobile) Carryover of section 179 deduction, Carryover of disallowed deduction. Filing a tax amendment online Casualty loss, effect of, Basis adjustment due to casualty loss. Filing a tax amendment online Changing accounting method, Changing Your Accounting Method Communication equipment (see Listed property) Commuting, Commuting use. Filing a tax amendment online Computer (see Listed property) Computer software, Computer software. Filing a tax amendment online , Off-the-shelf computer software. Filing a tax amendment online Containers, Containers. Filing a tax amendment online Conventions, Which Convention Applies? Cooperative apartment, Cooperative apartments. Filing a tax amendment online Copyright, Patents and copyrights. Filing a tax amendment online (see also Section 197 intangibles) Correcting depreciation deductions, How Do You Correct Depreciation Deductions? Cost basis, Cost as Basis D Declining balance Method, Declining Balance Method Rates, Declining balance rate. Filing a tax amendment online Deduction limit Automobile, Do the Passenger Automobile Limits Apply? Section 179, How Much Can You Deduct? Depreciation Deduction Employee, Can Employees Claim a Deduction? Listed property, Can Employees Claim a Deduction? Determinable useful life, Property Having a Determinable Useful Life Excepted property, Excepted Property Incorrect amount deducted, How Do You Correct Depreciation Deductions? Methods, Which Depreciation Method Applies? Property lasting more than one year, Property Lasting More Than One Year Property owned, Property You Own Property used in business, Property Used in Your Business or Income-Producing Activity Recapture, Revoking an election. Filing a tax amendment online , Recapture of Excess Depreciation Depreciation allowable, Basis adjustment for depreciation allowed or allowable. Filing a tax amendment online Depreciation allowed, Basis adjustment for depreciation allowed or allowable. Filing a tax amendment online Depreciation deduction Listed property, What Is the Business-Use Requirement? Determinable useful life, Property Having a Determinable Useful Life Disposition Before recovery period ends, Sale or Other Disposition Before the Recovery Period Ends General asset account property, Disposing of GAA Property Section 179 deduction, When Must You Recapture the Deduction? E Election ADS, Electing ADS. Filing a tax amendment online , Election of ADS. Filing a tax amendment online Declining balance (150% DB) method, 150% election. Filing a tax amendment online Exclusion from MACRS, Election To Exclude Property From MACRS General asset account, Electing To Use a GAA Not to claim special depreciation allowance, How Can You Elect Not To Claim an Allowance? Section 179 deduction, How Do You Elect the Deduction? Straight line method, Straight line election. Filing a tax amendment online Electric vehicle, Electric Vehicles Employee Depreciation deduction, Can Employees Claim a Deduction? How to claim depreciation, Employee. Filing a tax amendment online Employee deduction, listed property, Can Employees Claim a Deduction? Energy property, Energy property. Filing a tax amendment online Exchange of MACRS property, Property Acquired in a Like-kind Exchange or Involuntary Conversion F Farm Property, Depreciation Methods for Farm Property Figuring MACRS Using percentage tables, How Is the Depreciation Deduction Figured? Without using percentage tables, Figuring the Deduction Without Using the Tables Films, Films, video tapes, and recordings. Filing a tax amendment online Free tax services, Free help with your tax return. Filing a tax amendment online G General asset account Abusive transaction, Abusive transactions. Filing a tax amendment online Disposing of property, Disposing of GAA Property Grouping property in, Grouping Property Nonrecognition transaction, Nonrecognition transactions. Filing a tax amendment online General Depreciation System (GDS), recovery periods, Recovery Periods Under GDS Gift (see Basis, other than cost) H Help (see Tax help) I Idle property, Idle Property Improvements, How Do You Treat Repairs and Improvements?, Additions and Improvements Income forecast method, Income Forecast Method Incorrect depreciation deductions, How Do You Correct Depreciation Deductions? Indian reservation Defined, Indian reservation. Filing a tax amendment online Qualified infrastructure property, Qualified infrastructure property. Filing a tax amendment online Qualified property, Qualified property. Filing a tax amendment online Recovery periods for qualified property, Indian Reservation Property Related person, Related person. Filing a tax amendment online Inheritance (see Basis, other than cost) Intangible property Depreciation method, Intangible Property, Income Forecast Method Income forecast method, Income Forecast Method Straight line method, Intangible Property Inventory, Inventory. Filing a tax amendment online Investment use of property, partial, Partial business or investment use. Filing a tax amendment online Involuntary conversion of MACRS property, Property Acquired in a Like-kind Exchange or Involuntary Conversion L Land Not depreciable, Land Preparation costs, Land Leased property, Leased property. Filing a tax amendment online Leasehold improvement property, defined, Qualified leasehold improvement property. Filing a tax amendment online , Qualified leasehold improvement property. Filing a tax amendment online Life tenant, Life tenant. Filing a tax amendment online (see also Term interests) Limit on deduction Automobile, Do the Passenger Automobile Limits Apply? Section 179, How Much Can You Deduct? Listed property 5% owner, 5% owner. Filing a tax amendment online Computer, Computers and Related Peripheral Equipment Condition of employment, Condition of employment. Filing a tax amendment online Defined, What Is Listed Property? Employee deduction, Can Employees Claim a Deduction? Employer convenience, Employer's convenience. Filing a tax amendment online Improvements to, Improvements to listed property. Filing a tax amendment online Leased, Lessee's Inclusion Amount Passenger automobile, Passenger Automobiles Qualified business use, Qualified Business Use Recordkeeping, Adequate Records Related person, Related persons. Filing a tax amendment online Reporting on Form 4562, How Is Listed Property Information Reported? Lodging, Property used for lodging. Filing a tax amendment online M Maximum deduction Electric vehicles, Electric Vehicles Passenger automobiles, Maximum Depreciation Deduction Trucks, Trucks and Vans Vans, Trucks and Vans Mobile home (see Residential rental property) Modified ACRS (MACRS) Addition or improvement, Additions and Improvements Alternative Depreciation System (ADS), Which Depreciation System (GDS or ADS) Applies? Conventions, Which Convention Applies? Declining balance method, Declining Balance Method Depreciation methods, Which Depreciation Method Applies? Farm property, Depreciation Methods for Farm Property Figuring, short tax year, Property Placed in Service in a Short Tax Year General Depreciation System (GDS), Which Depreciation System (GDS or ADS) Applies? Percentage tables, Using the MACRS Percentage Tables Property classes, Which Property Class Applies Under GDS? Recovery periods, Which Recovery Period Applies? Short tax year, Figuring the Deduction for a Short Tax Year Straight line method, Straight Line Method N Nonresidential real property, Which Property Class Applies Under GDS? Nontaxable transfer of MACRS property, Property Acquired in a Nontaxable Transfer O Office in the home, Office in the home. Filing a tax amendment online , Office in the home. Filing a tax amendment online Ownership, incidents of, Incidents of ownership. Filing a tax amendment online P Partial business use, Partial business use. Filing a tax amendment online Passenger automobile Defined, Passenger Automobiles Electric vehicles, Electric Vehicles Limit on, Do the Passenger Automobile Limits Apply? Maximum depreciation deduction, Maximum Depreciation Deduction Trucks, Trucks and Vans Vans, Trucks and Vans Patent, Patents and copyrights. Filing a tax amendment online (see also Section 197 intangibles) Personal property, Personal property. Filing a tax amendment online Phonographic equipment (see Listed property) Photographic equipment (see Listed property) Placed in service Before 1987, Property You Placed in Service Before 1987 Date, What Is the Placed in Service Date? Rule, Placed in Service Property Classes, Which Property Class Applies Under GDS? Depreciable, What Property Can Be Depreciated? Idle, Idle Property Improvements, How Do You Treat Repairs and Improvements? Leased, Leased property. Filing a tax amendment online , Leased property. Filing a tax amendment online Listed, What Is Listed Property? Personal, Personal property. Filing a tax amendment online Real, Real property. Filing a tax amendment online Retired from service, Retired From Service Tangible personal, Tangible personal property. Filing a tax amendment online Term interest, Certain term interests in property. Filing a tax amendment online Q Qualified leasehold improvement property, defined, Qualified leasehold improvement property. Filing a tax amendment online , Qualified leasehold improvement property. Filing a tax amendment online Qualified property, special depreciation allowance, What Is Qualified Property? R Real property, Real property. Filing a tax amendment online Recapture Clean-fuel vehicle deduction or credit, Basis adjustment due to recapture of clean-fuel vehicle deduction or credit. Filing a tax amendment online General asset account, abusive transaction, Abusive transactions. Filing a tax amendment online Listed property, Recapture of Excess Depreciation MACRS depreciation, Revoking an election. Filing a tax amendment online Section 179 deduction, When Must You Recapture the Deduction? Special depreciation allowance, When Must You Recapture an Allowance? Recordkeeping Listed property, Adequate Records Section 179, How Do You Elect the Deduction? Recovery periods ADS, Recovery Periods Under ADS GDS, Recovery Periods Under GDS Related persons, Related persons. Filing a tax amendment online , Related persons. Filing a tax amendment online , Related persons. Filing a tax amendment online , Related persons. Filing a tax amendment online , Related person. Filing a tax amendment online , Related persons. Filing a tax amendment online Rent-to-own property, defined, Qualified rent-to-own property. Filing a tax amendment online Rental home (see Residential rental property) Rented property, improvements, Improvements to rented property. Filing a tax amendment online Repairs, How Do You Treat Repairs and Improvements? Residential rental property, Which Property Class Applies Under GDS? Retail motor fuels outlet, Retail motor fuels outlet. Filing a tax amendment online Revoking ADS election, Electing ADS. Filing a tax amendment online General asset account election, Revoking an election. Filing a tax amendment online Section 179 election, Revoking an election. Filing a tax amendment online S Sale of property, Sale or Other Disposition Before the Recovery Period Ends Section 179 deduction Business use required, Partial business use. Filing a tax amendment online Carryover, Carryover of disallowed deduction. Filing a tax amendment online Dispositions, When Must You Recapture the Deduction? Electing, How Do You Elect the Deduction? Limits Business (taxable) income, Business Income Limit Business-use, recapture, When Must You Recapture the Deduction? Dollar, Dollar Limits Enterprise zone business, Enterprise Zone Businesses Partial business use, Partial business use. Filing a tax amendment online Married filing separate returns, Married Individuals Partnership rules, Partnerships and Partners Property Eligible, Eligible Property Excepted, Excepted Property Purchase required, Property Acquired by Purchase Recapture, When Must You Recapture the Deduction? Recordkeeping, How Do You Elect the Deduction? S corporation rules, S Corporations Settlement fees, Settlement costs. Filing a tax amendment online Short tax year Figuring depreciation, Property Placed in Service in a Short Tax Year Figuring placed-in-service date, Using the Applicable Convention in a Short Tax Year Software, computer, Computer software. Filing a tax amendment online , Off-the-shelf computer software. Filing a tax amendment online Sound recording, Films, video tapes, and recordings. Filing a tax amendment online Special depreciation allowance Election not to claim, How Can You Elect Not To Claim an Allowance? Qualified property, What Is Qualified Property? Recapture, When Must You Recapture an Allowance? Stock, constructive ownership of, Constructive ownership of stock or partnership interest. Filing a tax amendment online Straight line method, Intangible Property, Straight Line Method Created intangibles, Certain created intangibles. Filing a tax amendment online T Tangible personal property, Tangible personal property. Filing a tax amendment online Term interest, Certain term interests in property. Filing a tax amendment online Trade-in of property, Trade-in of other property. Filing a tax amendment online Trucks, Trucks and Vans U Unadjusted basis, Figuring the Unadjusted Basis of Your Property Useful life, Property Having a Determinable Useful Life V Vans, Trucks and Vans Video tape, Films, video tapes, and recordings. Filing a tax amendment online Video-recording equipment (see Listed property) W When to use ADS, Which Depreciation System (GDS or ADS) Applies? Worksheet Leased listed property, Inclusion amount worksheet. Filing a tax amendment online MACRS, MACRS Worksheet Prev  Up     Home   More Online Publications