Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

Form 1040ez Instructions

1090 EzTax 2010Turbotax For 2010 Tax YearAarp Tax Filing1040 EzFree E File 2011H&r Block MilitaryAmended Tax FormWww Irs Gov Form1040ezTurbotax 2010Irs 2012 Tax Form 10402011 State Tax FormsHow To File Taxes As A College StudentWhere Can I Do My Taxes For Free OnlineH&r BlocksHow Do I File An Amended Tax ReturnBack Tax DebtIrs Form 1040ez Tax TablesIrs Forms2013 Tax Form 1040xFile A Free State Tax ReturnFree 1040ez Filing2012 1040ez FormFiling Amended Tax Return2011 Federal Tax FormsHow Do I Ammend A Tax ReturnUs Military TaxesHow To File Self Employed Income Tax2011 Tax DeductionsSelf Employment TaxesFederal Tax Form 1040ez1040ez Instructions 2014Irs Form 1040 Ez1040ez RefundState Tax Return 2013File State Tax Returns FreeH&r Block Tax FreeFile Tax Extension For 2011Free State E FilingIrs E File 2013

Form 1040ez Instructions

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

Understanding Your CP54E Notice

Your tax return shows a different name and/or ID number from the information we have for your account. Please provide the requested information.


What you need to do

  • Review your identifying information shown on this notice and compare it to your most recent social security card or taxpayer ID card.
  • Complete the CP54 response form to explain the discrepancies.
  • Include copies of documents to substantiate your name and identifying number.

You may want to

  • Contact the Social Security Administration (SSA) to update your records if any of the following occurred:
    • you recently married and are using your spouse’s last name and have not already contacted SSA,
    • you legally changed your name without contacting SSA,
    • or your social security number and/or name are different than on your social security card.

 


Answers to Common Questions

Q. I sent you my information. When will I get my refund?

A. Once we receive your response form and verify the information you provided, you should receive your refund in 4 to 6 weeks. If you don’t hear from us after 4 to 6 weeks, call our “Where’s My Refund?” toll free line at 1-800-829-1954 to check on the status of your refund.

 


Tips for next year

Make sure you file using your name and taxpayer ID number as they appear on your social security card or taxpayer ID card. Also, make sure this information is correct on any payments you send to the IRS.
 

Page Last Reviewed or Updated: 22-Jan-2014

Printable samples of this notice (PDF)

 

 

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The Form 1040ez Instructions

Form 1040ez instructions 7. Form 1040ez instructions   Excess Contributions Table of Contents How Do I Know If I Have Excess Contributions? What Happens If I Have Excess Contributions?Excess Annual Addition Excess Elective Deferral If your actual contributions are greater than your MAC, you have an excess contribution. Form 1040ez instructions Excess contributions can result in income tax, additional taxes, and penalties. Form 1040ez instructions The effect of excess contributions depends on the type of excess contribution. Form 1040ez instructions This chapter discusses excess contributions to your 403(b) account. Form 1040ez instructions How Do I Know If I Have Excess Contributions? At the end of the year or the beginning of the next year, you should refigure your MAC based on your actual compensation and actual contributions made to your account. Form 1040ez instructions If the actual contributions to your account are greater than your MAC, you have excess contributions. Form 1040ez instructions If, at any time during the year, your employment status or your compensation changes, you should refigure your MAC using a revised estimate of compensation to prevent excess contributions. Form 1040ez instructions What Happens If I Have Excess Contributions? Certain excess contributions in a 403(b) account can be corrected. Form 1040ez instructions The effect of an excess 403(b) contribution will depend on the type of excess contribution. Form 1040ez instructions Types of excess contributions. Form 1040ez instructions   If, after checking your actual contributions, you determine that you have an excess, the first thing is to identify the type of excess that you have. Form 1040ez instructions Excess contributions to a 403(b) account are categorized as either an: Excess annual addition, or Excess elective deferral. Form 1040ez instructions Excess Annual Addition An excess annual addition is a contribution that is more than your limit on annual additions. Form 1040ez instructions To determine your limit on annual additions, see chapter 3 (chapter 5 for ministers or church employees). Form 1040ez instructions In the year that your contributions are more than your limit on annual additions, the excess amount will be included in your income. Form 1040ez instructions Excise Tax If your 403(b) account invests in mutual funds, and you exceed your limit on annual additions, you may be subject to a 6% excise tax on the excess contribution. Form 1040ez instructions The excise tax does not apply to funds in an annuity account or to excess deferrals. Form 1040ez instructions You must pay the excise tax each year in which there are excess contributions in your account. Form 1040ez instructions Excess contributions can be corrected by contributing less than the applicable limit in later years or by making permissible distributions. Form 1040ez instructions See chapter 8 for a discussion on permissible distributions. Form 1040ez instructions You cannot deduct the excise tax. Form 1040ez instructions Reporting requirement. Form 1040ez instructions   You must file Form 5330 if there has been an excess contribution to a custodial account and that excess has not been corrected. Form 1040ez instructions Excess Elective Deferral An excess elective deferral is the amount that is more than your limit on elective deferrals. Form 1040ez instructions To determine your limit on elective deferrals, see chapter 4. Form 1040ez instructions Your employer's 403(b) plan may contain language permitting it to distribute excess deferrals. Form 1040ez instructions If so, it may require that in order to get a distribution of excess deferrals, you either notify the plan of the amount of excess deferrals or designate a distribution as an excess deferral. Form 1040ez instructions The plan may require that the notification or designation be in writing and may require that you certify or otherwise establish that the designated amount is an excess deferral. Form 1040ez instructions A plan is not required to permit distribution of excess deferrals. Form 1040ez instructions Correction of excess deferrals during year. Form 1040ez instructions   If you have excess deferrals for a year, a corrective distribution may be made only if both of the following conditions are satisfied. Form 1040ez instructions The plan and either you or your employer designate the distribution as an excess deferral to the extent you have excess deferrals for the year. Form 1040ez instructions The correcting distribution is made after the date on which the excess deferral was made. Form 1040ez instructions Correction of excess deferrals after the year. Form 1040ez instructions   If you have excess deferrals for a year, you may receive a correcting distribution of the excess deferral no later than April 15 of the following year. Form 1040ez instructions The plan can distribute the excess deferral (and any income allocable to the excess) no later than April 15 of the year following the year the excess deferral was made. Form 1040ez instructions Tax treatment of excess deferrals not attributable to Roth contributions. Form 1040ez instructions   If the excess deferral is distributed by April 15, it is included in your income in the year contributed and the earnings on the excess deferral will be taxed in the year distributed. Form 1040ez instructions Tax treatment of excess deferrals attributable to Roth contributions. Form 1040ez instructions   For these rules, see Regulations section 1. Form 1040ez instructions 402(g)-1(e). Form 1040ez instructions Prev  Up  Next   Home   More Online Publications