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How Do I Amend My Taxes

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How Do I Amend My Taxes

How do i amend my taxes IRAs and Other Retirement Plans Table of Contents 2002 ChangesSimplified Employee Pensions (SEPs) 403(b) Plans Later ChangeDeemed IRAs 2002 Changes Simplified Employee Pensions (SEPs) Contribution limit increased. How do i amend my taxes   For plan years beginning after December 31, 2001, the annual limit on the amount of employer contributions to a SEP increases to the lesser of the following amounts. How do i amend my taxes 25% of an eligible employee's compensation. How do i amend my taxes $40,000 (subject to cost-of-living adjustments after 2002). How do i amend my taxes Deduction limit. How do i amend my taxes   For years beginning after 2001, the following changes apply to the SEP deduction limit. How do i amend my taxes Elective deferrals (SARSEPs). How do i amend my taxes   Elective deferrals under a SARSEP are not subject to the deduction limit that applies to employer contributions. How do i amend my taxes Also, elective deferrals are not taken into account when figuring the amount you can deduct for employer contributions that are not elective deferrals. How do i amend my taxes Definition of compensation. How do i amend my taxes    Compensation for figuring the deduction for employer contributions includes elective deferrals under a SARSEP. How do i amend my taxes More information. How do i amend my taxes   For more information about SEPs, see Publication 560, Retirement Plans for Small Business. How do i amend my taxes 403(b) Plans Figuring catch-up contributions. How do i amend my taxes   When figuring allowable catch-up contributions, combine all contributions made by your employer on your behalf to the following plans. How do i amend my taxes Qualified retirement plans. How do i amend my taxes 403(b) plans. How do i amend my taxes Simplified employee pensions (SEP). How do i amend my taxes SIMPLE plans. How do i amend my taxes   The total amount of the catch-up contributions to all plans maintained by your employer cannot exceed the annual limit. How do i amend my taxes For 2002, the limit is $1,000. How do i amend my taxes Rollovers to and from 403(b) plans. How do i amend my taxes   If a distribution includes both pre-tax contributions and after-tax contributions, the portion of the distribution that is rolled over is treated as consisting first of pre-tax amounts (contributions and earnings that would be includible in income if no rollover occurred). How do i amend my taxes This means that if you roll over an amount that is at least as much as the pre-tax portion of the distribution, you do not have to include any of the distribution in income. How do i amend my taxes Years of service for church employees and ministers. How do i amend my taxes   If you are a minister or church employee, treat all of your years of service as an employee of a church or a convention or association of churches as years of service with one employer. How do i amend my taxes Prior law required church employees and ministers to figure years of service separately for each employer. How do i amend my taxes   As a minister or church employee, all contributions made to 403(b) plans on your behalf, as an employee of a church or a convention or association of churches, are considered made by one employer. How do i amend my taxes Foreign missionaries. How do i amend my taxes   If you are a foreign missionary, contributions to your 403(b) account will not be treated as exceeding the limit on annual additions if the contributions are not more than the greater of: $3,000, or Your includible compensation. How do i amend my taxes More information. How do i amend my taxes   For more information about 403(b) plans, see Publication 571, Tax-Sheltered Annuity Plans (403(b) Plans). How do i amend my taxes Later Change Deemed IRAs For plan years beginning after 2002, a qualified employer plan can provide for voluntary employee contributions to a separate account or annuity that is deemed to be an IRA. How do i amend my taxes For this purpose, a qualified employer plan includes a deferred compensation plan (section 457(b) plan) maintained by a state, a political subdivision of a state, or an agency or instrumentality of a state or political subdivision of a state. How do i amend my taxes The term qualified employer plan also includes: A qualified pension, profit-sharing, or stock bonus plan (section 401(a) plan), A qualified employee annuity plan (section 403(a) plan), and A tax-sheltered annuity plan (section 403(b) plan). How do i amend my taxes More information about IRAs can be found in Publication 590, Individual Retirement Arrangements (IRAs). How do i amend my taxes Prev  Up  Next   Home   More Online Publications
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The How Do I Amend My Taxes

How do i amend my taxes Publication 526 - Main Content Table of Contents Organizations That Qualify To Receive Deductible ContributionsTypes of Qualified Organizations Contributions You Can DeductContributions From Which You Benefit Expenses Paid for Student Living With You Out-of-Pocket Expenses in Giving Services Expenses of Whaling Captains Contributions You Cannot DeductContributions to Individuals Contributions to Nonqualified Organizations Contributions From Which You Benefit Value of Time or Services Personal Expenses Appraisal Fees Contributions to Donor-Advised Funds Partial Interest in Property Contributions of PropertyContributions Subject to Special Rules Determining Fair Market Value Giving Property That Has Decreased in Value Giving Property That Has Increased in Value Penalty When To DeductChecks. How do i amend my taxes Text message. How do i amend my taxes Credit card. How do i amend my taxes Pay-by-phone account. How do i amend my taxes Stock certificate. How do i amend my taxes Promissory note. How do i amend my taxes Option. How do i amend my taxes Borrowed funds. How do i amend my taxes Conditional gift. How do i amend my taxes Limits on Deductions50% Limit 30% Limit Special 30% Limit for Capital Gain Property 20% Limit Special 50% Limit for Qualified Conservation Contributions How To Figure Your Deduction When Limits Apply Records To KeepCash Contributions Noncash Contributions Out-of-Pocket Expenses How To ReportReporting expenses for student living with you. How do i amend my taxes Total deduction over $500. How do i amend my taxes Deduction over $5,000 for one item. How do i amend my taxes Vehicle donations. How do i amend my taxes Clothing and household items not in good used condition. How do i amend my taxes Easement on building in historic district. How do i amend my taxes Deduction over $500,000. How do i amend my taxes How To Get Tax HelpLow Income Taxpayer Clinics Organizations That Qualify To Receive Deductible Contributions You can deduct your contributions only if you make them to a qualified organization. How do i amend my taxes Most organizations, other than churches and governments, must apply to the IRS to become a qualified organization. How do i amend my taxes How to check whether an organization can receive deductible charitable contributions. How do i amend my taxes   You can ask any organization whether it is a qualified organization, and most will be able to tell you. How do i amend my taxes Or go to IRS. How do i amend my taxes gov. How do i amend my taxes Click on “Tools” and then on “Exempt Organizations Select Check” (www. How do i amend my taxes irs. How do i amend my taxes gov/Charities-&-Non-Profits/Exempt-Organizations-Select-Check). How do i amend my taxes This online tool will enable you to search for qualified organizations. How do i amend my taxes You can also call the IRS to find out if an organization is qualified. How do i amend my taxes Call 1-877-829-5500. How do i amend my taxes People who are deaf, hard of hearing, or have a speech disability and who have access to TTY/TDD equipment can call 1-800-829-4059. How do i amend my taxes Deaf or hard of hearing individuals can also contact the IRS through relay services such as the Federal Relay Service at www. How do i amend my taxes gsa. How do i amend my taxes gov/fedrelay. How do i amend my taxes Types of Qualified Organizations Generally, only the following types of organizations can be qualified organizations. How do i amend my taxes A community chest, corporation, trust, fund, or foundation organized or created in or under the laws of the United States, any state, the District of Columbia, or any possession of the United States (including Puerto Rico). How do i amend my taxes It must, however, be organized and operated only for charitable, religious, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals. How do i amend my taxes Certain organizations that foster national or international amateur sports competition also qualify. How do i amend my taxes War veterans' organizations, including posts, auxiliaries, trusts, or foundations, organized in the United States or any of its possessions (including Puerto Rico). How do i amend my taxes Domestic fraternal societies, orders, and associations operating under the lodge system. How do i amend my taxes (Your contribution to this type of organization is deductible only if it is to be used solely for charitable, religious, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals. How do i amend my taxes ) Certain nonprofit cemetery companies or corporations. How do i amend my taxes (Your contribution to this type of organization is not deductible if it can be used for the care of a specific lot or mausoleum crypt. How do i amend my taxes ) The United States or any state, the District of Columbia, a U. How do i amend my taxes S. How do i amend my taxes possession (including Puerto Rico), a political subdivision of a state or U. How do i amend my taxes S. How do i amend my taxes possession, or an Indian tribal government or any of its subdivisions that perform substantial government functions. How do i amend my taxes (Your contribution to this type of organization is deductible only if it is to be used solely for public purposes. How do i amend my taxes ) Example 1. How do i amend my taxes You contribute cash to your city's police department to be used as a reward for information about a crime. How do i amend my taxes The city police department is a qualified organization, and your contribution is for a public purpose. How do i amend my taxes You can deduct your contribution. How do i amend my taxes Example 2. How do i amend my taxes You make a voluntary contribution to the social security trust fund, not earmarked for a specific account. How do i amend my taxes Because the trust fund is part of the U. How do i amend my taxes S. How do i amend my taxes Government, you contributed to a qualified organization. How do i amend my taxes You can deduct your contribution. How do i amend my taxes Examples. How do i amend my taxes   The following list gives some examples of qualified organizations. How do i amend my taxes Churches, a convention or association of churches, temples, synagogues, mosques, and other religious organizations. How do i amend my taxes Most nonprofit charitable organizations such as the American Red Cross and the United Way. How do i amend my taxes Most nonprofit educational organizations, including the Boy Scouts of America, Girl Scouts of America, colleges, and museums. How do i amend my taxes This also includes nonprofit daycare centers that provide childcare to the general public if substantially all the childcare is provided to enable parents and guardians to be gainfully employed. How do i amend my taxes However, if your contribution is a substitute for tuition or other enrollment fee, it is not deductible as a charitable contribution, as explained later under Contributions You Cannot Deduct . How do i amend my taxes Nonprofit hospitals and medical research organizations. How do i amend my taxes Utility company emergency energy programs, if the utility company is an agent for a charitable organization that assists individuals with emergency energy needs. How do i amend my taxes Nonprofit volunteer fire companies. How do i amend my taxes Nonprofit organizations that develop and maintain public parks and recreation facilities. How do i amend my taxes Civil defense organizations. How do i amend my taxes Canadian charities. How do i amend my taxes   You may be able to deduct contributions to certain Canadian charitable organizations covered under an income tax treaty with Canada. How do i amend my taxes To deduct your contribution to a Canadian charity, you generally must have income from sources in Canada. How do i amend my taxes See Publication 597, Information on the United States-Canada Income Tax Treaty, for information on how to figure your deduction. How do i amend my taxes Mexican charities. How do i amend my taxes   Under the U. How do i amend my taxes S. How do i amend my taxes -Mexico income tax treaty, a contribution to a Mexican charitable organization may be deductible, but only if and to the extent the contribution would have been treated as a charitable contribution to a public charity created or organized under U. How do i amend my taxes S. How do i amend my taxes law. How do i amend my taxes To deduct your contribution to a Mexican charity, you must have income from sources in Mexico. How do i amend my taxes The limits described in Limits on Deductions , later, apply and are figured using your income from Mexican sources. How do i amend my taxes Israeli charities. How do i amend my taxes   Under the U. How do i amend my taxes S. How do i amend my taxes -Israel income tax treaty, a contribution to an Israeli charitable organization is deductible if and to the extent the contribution would have been treated as a charitable contribution if the organization had been created or organized under U. How do i amend my taxes S. How do i amend my taxes law. How do i amend my taxes To deduct your contribution to an Israeli charity, you must have income from sources in Israel. How do i amend my taxes The limits described in Limits on Deductions , later, apply. How do i amend my taxes The deduction is also limited to 25% of your adjusted gross income from Israeli sources. How do i amend my taxes Contributions You Can Deduct Generally, you can deduct contributions of money or property you make to, or for the use of, a qualified organization. How do i amend my taxes A contribution is “for the use of” a qualified organization when it is held in a legally enforceable trust for the qualified organization or in a similar legal arrangement. How do i amend my taxes The contributions must be made to a qualified organization and not set aside for use by a specific person. How do i amend my taxes If you give property to a qualified organization, you generally can deduct the fair market value of the property at the time of the contribution. How do i amend my taxes See Contributions of Property , later. How do i amend my taxes Your deduction for charitable contributions generally cannot be more than 50% of your adjusted gross income (AGI), but in some cases 20% and 30% limits may apply. How do i amend my taxes In addition, the total of your charitable contributions deduction and certain other itemized deductions may be limited. How do i amend my taxes See Limits on Deductions , later. How do i amend my taxes Table 1 in this publication gives examples of contributions you can and cannot deduct. How do i amend my taxes Contributions From Which You Benefit If you receive a benefit as a result of making a contribution to a qualified organization, you can deduct only the amount of your contribution that is more than the value of the benefit you receive. How do i amend my taxes Also see Contributions From Which You Benefit under Contributions You Cannot Deduct, later. How do i amend my taxes If you pay more than fair market value to a qualified organization for goods or services, the excess may be a charitable contribution. How do i amend my taxes For the excess amount to qualify, you must pay it with the intent to make a charitable contribution. How do i amend my taxes Example 1. How do i amend my taxes You pay $65 for a ticket to a dinner-dance at a church. How do i amend my taxes Your entire $65 payment goes to the church. How do i amend my taxes The ticket to the dinner-dance has a fair market value of $25. How do i amend my taxes When you buy your ticket, you know its value is less than your payment. How do i amend my taxes To figure the amount of your charitable contribution, subtract the value of the benefit you receive ($25) from your total payment ($65). How do i amend my taxes You can deduct $40 as a charitable contribution to the church. How do i amend my taxes Example 2. How do i amend my taxes At a fundraising auction conducted by a charity, you pay $600 for a week's stay at a beach house. How do i amend my taxes The amount you pay is no more than the fair rental value. How do i amend my taxes You have not made a deductible charitable contribution. How do i amend my taxes Athletic events. How do i amend my taxes   If you make a payment to, or for the benefit of, a college or university and, as a result, you receive the right to buy tickets to an athletic event in the athletic stadium of the college or university, you can deduct 80% of the payment as a charitable contribution. How do i amend my taxes   If any part of your payment is for tickets (rather than the right to buy tickets), that part is not deductible. How do i amend my taxes Subtract the price of the tickets from your payment. How do i amend my taxes You can deduct 80% of the remaining amount as a charitable contribution. How do i amend my taxes Example 1. How do i amend my taxes You pay $300 a year for membership in a university's athletic scholarship program. How do i amend my taxes The only benefit of membership is that you have the right to buy one season ticket for a seat in a designated area of the stadium at the university's home football games. How do i amend my taxes You can deduct $240 (80% of $300) as a charitable contribution. How do i amend my taxes Example 2. How do i amend my taxes The facts are the same as in Example 1 except your $300 payment includes the purchase of one season ticket for the stated ticket price of $120. How do i amend my taxes You must subtract the usual price of a ticket ($120) from your $300 payment. How do i amend my taxes The result is $180. How do i amend my taxes Your deductible charitable contribution is $144 (80% of $180). How do i amend my taxes Charity benefit events. How do i amend my taxes   If you pay a qualified organization more than fair market value for the right to attend a charity ball, banquet, show, sporting event, or other benefit event, you can deduct only the amount that is more than the value of the privileges or other benefits you receive. How do i amend my taxes   If there is an established charge for the event, that charge is the value of your benefit. How do i amend my taxes If there is no established charge, the reasonable value of the right to attend the event is the value of your benefit. How do i amend my taxes Whether you use the tickets or other privileges has no effect on the amount you can deduct. How do i amend my taxes However, if you return the ticket to the qualified organization for resale, you can deduct the entire amount you paid for the ticket. How do i amend my taxes    Even if the ticket or other evidence of payment indicates that the payment is a “contribution,” this does not mean you can deduct the entire amount. How do i amend my taxes If the ticket shows the price of admission and the amount of the contribution, you can deduct the contribution amount. How do i amend my taxes Example. How do i amend my taxes You pay $40 to see a special showing of a movie for the benefit of a qualified organization. How do i amend my taxes Printed on the ticket is “Contribution–$40. How do i amend my taxes ” If the regular price for the movie is $8, your contribution is $32 ($40 payment − $8 regular price). How do i amend my taxes Membership fees or dues. How do i amend my taxes   You may be able to deduct membership fees or dues you pay to a qualified organization. How do i amend my taxes However, you can deduct only the amount that is more than the value of the benefits you receive. How do i amend my taxes   You cannot deduct dues, fees, or assessments paid to country clubs and other social organizations. How do i amend my taxes They are not qualified organizations. How do i amend my taxes Certain membership benefits can be disregarded. How do i amend my taxes   Both you and the organization can disregard the following membership benefits if you get them in return for an annual payment of $75 or less. How do i amend my taxes Any rights or privileges, other than those discussed under Athletic events , earlier, that you can use frequently while you are a member, such as: Free or discounted admission to the organization's facilities or events, Free or discounted parking, Preferred access to goods or services, and Discounts on the purchase of goods and services. How do i amend my taxes Admission, while you are a member, to events open only to members of the organization if the organization reasonably projects that the cost per person (excluding any allocated overhead) is not more than $10. How do i amend my taxes 20. How do i amend my taxes Token items. How do i amend my taxes   You do not have to reduce your contribution by the value of any benefit you receive if both of the following are true. How do i amend my taxes You receive only a small item or other benefit of token value. How do i amend my taxes The qualified organization correctly determines that the value of the item or benefit you received is not substantial and informs you that you can deduct your payment in full. How do i amend my taxes The organization determines whether the value of an item or benefit is substantial by using Revenue Procedures 90-12 and 92-49 and the inflation adjustment in Revenue Procedure 2012–41. How do i amend my taxes Written statement. How do i amend my taxes   A qualified organization must give you a written statement if you make a payment of more than $75 that is partly a contribution and partly for goods or services. How do i amend my taxes The statement must say you can deduct only the amount of your payment that is more than the value of the goods or services you received. How do i amend my taxes It must also give you a good faith estimate of the value of those goods or services. How do i amend my taxes   The organization can give you the statement either when it solicits or when it receives the payment from you. How do i amend my taxes Exception. How do i amend my taxes   An organization will not have to give you this statement if one of the following is true. How do i amend my taxes The organization is: A governmental organization described in (5) under Types of Qualified Organizations , earlier, or An organization formed only for religious purposes, and the only benefit you receive is an intangible religious benefit (such as admission to a religious ceremony) that generally is not sold in commercial transactions outside the donative context. How do i amend my taxes You receive only items whose value is not substantial as described under Token items , earlier. How do i amend my taxes You receive only membership benefits that can be disregarded, as described under Membership fees or dues , earlier. How do i amend my taxes Expenses Paid for Student Living With You You may be able to deduct some expenses of having a student live with you. How do i amend my taxes You can deduct qualifying expenses for a foreign or American student who: Lives in your home under a written agreement between you and a qualified organization (defined later) as part of a program of the organization to provide educational opportunities for the student, Is not your relative (defined later) or dependent (also defined later), and Is a full-time student in the twelfth or any lower grade at a school in the United States. How do i amend my taxes You can deduct up to $50 a month for each full calendar month the student lives with you. How do i amend my taxes Any month when conditions (1) through (3) above are met for 15 or more days counts as a full month. How do i amend my taxes Qualified organization. How do i amend my taxes   For these purposes, a qualified organization can be any of the organizations described earlier under Types of Qualified Organizations , except those in (4) and (5). How do i amend my taxes For example, if you are providing a home for a student as part of a state or local government program, you cannot deduct your expenses as charitable contributions. How do i amend my taxes But see Foster parents under Out-of-Pocket Expenses in Giving Services, later, if you provide the home as a foster parent. How do i amend my taxes Relative. How do i amend my taxes   The term “relative” means any of the following persons. How do i amend my taxes Your child, stepchild, foster child, or a descendant of any of them (for example, your grandchild). How do i amend my taxes A legally adopted child is considered your child. How do i amend my taxes Your brother, sister, half brother, half sister, stepbrother, or stepsister. How do i amend my taxes Your father, mother, grandparent, or other direct ancestor. How do i amend my taxes Your stepfather or stepmother. How do i amend my taxes A son or daughter of your brother or sister. How do i amend my taxes A brother or sister of your father or mother. How do i amend my taxes Your son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law. How do i amend my taxes Dependent. How do i amend my taxes   For this purpose, the term “dependent” means: A person you can claim as a dependent, or A person you could have claimed as a dependent except that: He or she received gross income of $3,900 or more, He or she filed a joint return, or You, or your spouse if filing jointly, could be claimed as a dependent on someone else's 2013 return. How do i amend my taxes    Foreign students brought to this country under a qualified international education exchange program and placed in American homes for a temporary period generally are not U. How do i amend my taxes S. How do i amend my taxes residents and cannot be claimed as dependents. How do i amend my taxes Qualifying expenses. How do i amend my taxes   You may be able to deduct the cost of books, tuition, food, clothing, transportation, medical and dental care, entertainment, and other amounts you actually spend for the well-being of the student. How do i amend my taxes Expenses that do not qualify. How do i amend my taxes   You cannot deduct depreciation on your home, the fair market value of lodging, and similar items not considered amounts actually spent by you. How do i amend my taxes Nor can you deduct general household expenses, such as taxes, insurance, and repairs. How do i amend my taxes Reimbursed expenses. How do i amend my taxes   In most cases, you cannot claim a charitable contribution deduction if you are compensated or reimbursed for any part of the costs of having a student live with you. How do i amend my taxes However, you may be able to claim a charitable contribution deduction for the unreimbursed portion of your expenses if you are reimbursed only for an extraordinary or one-time item, such as a hospital bill or vacation trip, you paid in advance at the request of the student's parents or the sponsoring organization. How do i amend my taxes Mutual exchange program. How do i amend my taxes   You cannot deduct the costs of a foreign student living in your home under a mutual exchange program through which your child will live with a family in a foreign country. How do i amend my taxes Reporting expenses. How do i amend my taxes   For a list of what you must file with your return if you deduct expenses for a student living with you, see Reporting expenses for student living with you under How To Report, later. How do i amend my taxes Out-of-Pocket Expenses in Giving Services Table 2. How do i amend my taxes Volunteers' Questions and Answers If you volunteer for a qualified organization, the following questions and answers may apply to you. How do i amend my taxes All of the rules explained in this publication also apply. How do i amend my taxes See, in particular, Out-of-Pocket Expenses in Giving Services . How do i amend my taxes Question Answer I volunteer 6 hours a week in the office of a qualified organization. How do i amend my taxes The receptionist is paid $10 an hour for the same work. How do i amend my taxes Can I deduct $60 a week for my time? No, you cannot deduct the value of your time or services. How do i amend my taxes  The office is 30 miles from my home. How do i amend my taxes Can I deduct any of my car expenses for these trips? Yes, you can deduct the costs of gas and oil that are directly related to getting to and from the place where you volunteer. How do i amend my taxes If you do not want to figure your actual costs, you can deduct 14 cents for each mile. How do i amend my taxes I volunteer as a Red Cross nurse's aide at a hospital. How do i amend my taxes Can I deduct the cost of the uniforms I must wear? Yes, you can deduct the cost of buying and cleaning your uniforms if the hospital is a qualified organization, the uniforms are not suitable for everyday use, and you must wear them when volunteering. How do i amend my taxes I pay a babysitter to watch my children while I volunteer for a qualified organization. How do i amend my taxes Can I deduct these costs? No, you cannot deduct payments for childcare expenses as a charitable contribution, even if you would be unable to volunteer without childcare. How do i amend my taxes (If you have childcare expenses so you can work for pay, see Publication 503, Child and Dependent Care Expenses. How do i amend my taxes ) Although you cannot deduct the value of your services given to a qualified organization, you may be able to deduct some amounts you pay in giving services to a qualified organization. How do i amend my taxes The amounts must be: Unreimbursed, Directly connected with the services, Expenses you had only because of the services you gave, and Not personal, living, or family expenses. How do i amend my taxes Table 2 contains questions and answers that apply to some individuals who volunteer their services. How do i amend my taxes Underprivileged youths selected by charity. How do i amend my taxes   You can deduct reasonable unreimbursed out-of-pocket expenses you pay to allow underprivileged youths to attend athletic events, movies, or dinners. How do i amend my taxes The youths must be selected by a charitable organization whose goal is to reduce juvenile delinquency. How do i amend my taxes Your own similar expenses in accompanying the youths are not deductible. How do i amend my taxes Conventions. How do i amend my taxes   If a qualified organization selects you to attend a convention as its representative, you can deduct your unreimbursed expenses for travel, including reasonable amounts for meals and lodging, while away from home overnight for the convention. How do i amend my taxes However, see Travel , later. How do i amend my taxes   You cannot deduct personal expenses for sightseeing, fishing parties, theater tickets, or nightclubs. How do i amend my taxes You also cannot deduct travel, meals and lodging, and other expenses for your spouse or children. How do i amend my taxes   You cannot deduct your travel expenses in attending a church convention if you go only as a member of your church rather than as a chosen representative. How do i amend my taxes You can, however, deduct unreimbursed expenses that are directly connected with giving services for your church during the convention. How do i amend my taxes Uniforms. How do i amend my taxes   You can deduct the cost and upkeep of uniforms that are not suitable for everyday use and that you must wear while performing donated services for a charitable organization. How do i amend my taxes Foster parents. How do i amend my taxes   You may be able to deduct as a charitable contribution some of the costs of being a foster parent (foster care provider) if you have no profit motive in providing the foster care and are not, in fact, making a profit. How do i amend my taxes A qualified organization must select the individuals you take into your home for foster care. How do i amend my taxes   You can deduct expenses that meet both of the following requirements. How do i amend my taxes They are unreimbursed out-of-pocket expenses to feed, clothe, and care for the foster child. How do i amend my taxes They are incurred primarily to benefit the qualified organization. How do i amend my taxes   Unreimbursed expenses that you cannot deduct as charitable contributions may be considered support provided by you in determining whether you can claim the foster child as a dependent. How do i amend my taxes For details, see Publication 501, Exemptions, Standard Deduction, and Filing Information. How do i amend my taxes Example. How do i amend my taxes You cared for a foster child because you wanted to adopt her, not to benefit the agency that placed her in your home. How do i amend my taxes Your unreimbursed expenses are not deductible as charitable contributions. How do i amend my taxes Church deacon. How do i amend my taxes   You can deduct as a charitable contribution any unreimbursed expenses you have while in a permanent diaconate program established by your church. How do i amend my taxes These expenses include the cost of vestments, books, and transportation required in order to serve in the program as either a deacon candidate or an ordained deacon. How do i amend my taxes Car expenses. How do i amend my taxes   You can deduct as a charitable contribution any unreimbursed out-of-pocket expenses, such as the cost of gas and oil, directly related to the use of your car in giving services to a charitable organization. How do i amend my taxes You cannot deduct general repair and maintenance expenses, depreciation, registration fees, or the costs of tires or insurance. How do i amend my taxes   If you do not want to deduct your actual expenses, you can use a standard mileage rate of 14 cents a mile to figure your contribution. How do i amend my taxes   You can deduct parking fees and tolls whether you use your actual expenses or the standard mileage rate. How do i amend my taxes   You must keep reliable written records of your car expenses. How do i amend my taxes For more information, see Car expenses under Records To Keep, later. How do i amend my taxes Travel. How do i amend my taxes   Generally, you can claim a charitable contribution deduction for travel expenses necessarily incurred while you are away from home performing services for a charitable organization only if there is no significant element of personal pleasure, recreation, or vacation in the travel. How do i amend my taxes This applies whether you pay the expenses directly or indirectly. How do i amend my taxes You are paying the expenses indirectly if you make a payment to the charitable organization and the organization pays for your travel expenses. How do i amend my taxes   The deduction for travel expenses will not be denied simply because you enjoy providing services to the charitable organization. How do i amend my taxes Even if you enjoy the trip, you can take a charitable contribution deduction for your travel expenses if you are on duty in a genuine and substantial sense throughout the trip. How do i amend my taxes However, if you have only nominal duties, or if for significant parts of the trip you do not have any duties, you cannot deduct your travel expenses. How do i amend my taxes Example 1. How do i amend my taxes You are a troop leader for a tax-exempt youth group and you take the group on a camping trip. How do i amend my taxes You are responsible for overseeing the setup of the camp and for providing adult supervision for other activities during the entire trip. How do i amend my taxes You participate in the activities of the group and enjoy your time with them. How do i amend my taxes You oversee the breaking of camp and you transport the group home. How do i amend my taxes You can deduct your travel expenses. How do i amend my taxes Example 2. How do i amend my taxes You sail from one island to another and spend 8 hours a day counting whales and other forms of marine life. How do i amend my taxes The project is sponsored by a charitable organization. How do i amend my taxes In most circumstances, you cannot deduct your expenses. How do i amend my taxes Example 3. How do i amend my taxes You work for several hours each morning on an archeological dig sponsored by a charitable organization. How do i amend my taxes The rest of the day is free for recreation and sightseeing. How do i amend my taxes You cannot take a charitable contribution deduction even though you work very hard during those few hours. How do i amend my taxes Example 4. How do i amend my taxes You spend the entire day attending a charitable organization's regional meeting as a chosen representative. How do i amend my taxes In the evening you go to the theater. How do i amend my taxes You can claim your travel expenses as charitable contributions, but you cannot claim the cost of your evening at the theater. How do i amend my taxes Daily allowance (per diem). How do i amend my taxes   If you provide services for a charitable organization and receive a daily allowance to cover reasonable travel expenses, including meals and lodging while away from home overnight, you must include in income any part of the allowance that is more than your deductible travel expenses. How do i amend my taxes You may be able to deduct any necessary travel expenses that are more than the allowance. How do i amend my taxes Deductible travel expenses. How do i amend my taxes   These include: Air, rail, and bus transportation, Out-of-pocket expenses for your car, Taxi fares or other costs of transportation between the airport or station and your hotel, Lodging costs, and The cost of meals. How do i amend my taxes Because these travel expenses are not business-related, they are not subject to the same limits as business related expenses. How do i amend my taxes For information on business travel expenses, see Travel in Publication 463, Travel, Entertainment, Gift, and Car Expenses. How do i amend my taxes Expenses of Whaling Captains You may be able to deduct as a charitable contribution any reasonable and necessary whaling expenses you pay during the year to carry out sanctioned whaling activities. How do i amend my taxes The deduction is limited to $10,000 a year. How do i amend my taxes To claim the deduction, you must be recognized by the Alaska Eskimo Whaling Commission as a whaling captain charged with the responsibility of maintaining and carrying out sanctioned whaling activities. How do i amend my taxes Sanctioned whaling activities are subsistence bowhead whale hunting activities conducted under the management plan of the Alaska Eskimo Whaling Commission. How do i amend my taxes Whaling expenses include expenses for: Acquiring and maintaining whaling boats, weapons, and gear used in sanctioned whaling activities, Supplying food for the crew and other provisions for carrying out these activities, and Storing and distributing the catch from these activities. How do i amend my taxes You must keep records showing the time, place, date, amount, and nature of the expenses. How do i amend my taxes For details, see Revenue Procedure 2006-50, which is on page 944 of Internal Revenue Bulletin 2006-47 at www. How do i amend my taxes irs. How do i amend my taxes gov/pub/irs-irbs/irb06-47. How do i amend my taxes pdf. How do i amend my taxes Contributions You Cannot Deduct There are some contributions you cannot deduct and others you can deduct only in part. How do i amend my taxes You cannot deduct as a charitable contribution: A contribution to a specific individual, A contribution to a nonqualified organization, The part of a contribution from which you receive or expect to receive a benefit, The value of your time or services, Your personal expenses, A qualified charitable distribution from an individual retirement arrangement (IRA), Appraisal fees, Certain contributions to donor-advised funds, or Certain contributions of partial interests in property. How do i amend my taxes Detailed discussions of these items follow. How do i amend my taxes Contributions to Individuals You cannot deduct contributions to specific individuals, including the following. How do i amend my taxes Contributions to fraternal societies made for the purpose of paying medical or burial expenses of members. How do i amend my taxes Contributions to individuals who are needy or worthy. How do i amend my taxes You cannot deduct these contributions even if you make them to a qualified organization for the benefit of a specific person. How do i amend my taxes But you can deduct a contribution to a qualified organization that helps needy or worthy individuals if you do not indicate that your contribution is for a specific person. How do i amend my taxes Example. How do i amend my taxes You can deduct contributions to a qualified organization for flood relief, hurricane relief, or other disaster relief. How do i amend my taxes However, you cannot deduct contributions earmarked for relief of a particular individual or family. How do i amend my taxes Payments to a member of the clergy that can be spent as he or she wishes, such as for personal expenses. How do i amend my taxes Expenses you paid for another person who provided services to a qualified organization. How do i amend my taxes Example. How do i amend my taxes Your son does missionary work. How do i amend my taxes You pay his expenses. How do i amend my taxes You cannot claim a deduction for your son's unreimbursed expenses related to his contribution of services. How do i amend my taxes Payments to a hospital that are for a specific patient's care or for services for a specific patient. How do i amend my taxes You cannot deduct these payments even if the hospital is operated by a city, state, or other qualified organization. How do i amend my taxes Contributions to Nonqualified Organizations You cannot deduct contributions to organizations that are not qualified to receive tax-deductible contributions, including the following. How do i amend my taxes Certain state bar associations if: The bar is not a political subdivision of a state, The bar has private, as well as public, purposes, such as promoting the professional interests of members, and Your contribution is unrestricted and can be used for private purposes. How do i amend my taxes Chambers of commerce and other business leagues or organizations. How do i amend my taxes Civic leagues and associations. How do i amend my taxes Communist organizations. How do i amend my taxes Country clubs and other social clubs. How do i amend my taxes Foreign organizations other than certain Canadian, Israeli, or Mexican charitable organizations. How do i amend my taxes (See Canadian charities , Mexican charities , and Israeli charities under Organizations That Qualify To Receive Deductible Contributions, earlier. How do i amend my taxes ) Also, you cannot deduct a contribution you made to any qualifying organization if the contribution is earmarked to go to a foreign organization. How do i amend my taxes However, certain contributions to a qualified organization for use in a program conducted by a foreign charity may be deductible as long as they are not earmarked to go to the foreign charity. How do i amend my taxes For the contribution to be deductible, the qualified organization must approve the program as furthering its own exempt purposes and must keep control over the use of the contributed funds. How do i amend my taxes The contribution is also deductible if the foreign charity is only an administrative arm of the qualified organization. How do i amend my taxes Homeowners' associations. How do i amend my taxes Labor unions. How do i amend my taxes But you may be able to deduct union dues as a miscellaneous itemized deduction, subject to the 2%-of-adjusted-gross-income limit, on Schedule A (Form 1040). How do i amend my taxes See Publication 529, Miscellaneous Deductions. How do i amend my taxes Political organizations and candidates. How do i amend my taxes Contributions From Which You Benefit If you receive or expect to receive a financial or economic benefit as a result of making a contribution to a qualified organization, you cannot deduct the part of the contribution that represents the value of the benefit you receive. How do i amend my taxes See Contributions From Which You Benefit under Contributions You Can Deduct, earlier. How do i amend my taxes These contributions include the following. How do i amend my taxes Contributions for lobbying. How do i amend my taxes This includes amounts you earmark for use in, or in connection with, influencing specific legislation. How do i amend my taxes Contributions to a retirement home for room, board, maintenance, or admittance. How do i amend my taxes Also, if the amount of your contribution depends on the type or size of apartment you will occupy, it is not a charitable contribution. How do i amend my taxes Costs of raffles, bingo, lottery, etc. How do i amend my taxes You cannot deduct as a charitable contribution amounts you pay to buy raffle or lottery tickets or to play bingo or other games of chance. How do i amend my taxes For information on how to report gambling winnings and losses, see Deductions Not Subject to the 2% Limit in Publication 529. How do i amend my taxes Dues to fraternal orders and similar groups. How do i amend my taxes However, see Membership fees or dues under Contributions From Which You Benefit, earlier. How do i amend my taxes Tuition, or amounts you pay instead of tuition. How do i amend my taxes You cannot deduct as a charitable contribution amounts you pay as tuition even if you pay them for children to attend parochial schools or qualifying nonprofit daycare centers. How do i amend my taxes You also cannot deduct any fixed amount you must pay in addition to, or instead of, tuition to enroll in a private school, even if it is designated as a “donation. How do i amend my taxes ” Contributions connected with split-dollar insurance arrangements. How do i amend my taxes You cannot deduct any part of a contribution to a charitable organization if, in connection with the contribution, the organization directly or indirectly pays, has paid, or is expected to pay any premium on any life insurance, annuity, or endowment contract for which you, any member of your family, or any other person chosen by you (other than a qualified charitable organization) is a beneficiary. How do i amend my taxes Example. How do i amend my taxes You donate money to a charitable organization. How do i amend my taxes The charity uses the money to purchase a cash value life insurance policy. How do i amend my taxes The beneficiaries under the insurance policy include members of your family. How do i amend my taxes Even though the charity may eventually get some benefit out of the insurance policy, you cannot deduct any part of the donation. How do i amend my taxes Qualified Charitable Distributions A qualified charitable distribution (QCD) is a distribution made directly by the trustee of your individual retirement arrangement (IRA), other than a SEP or SIMPLE IRA, to certain qualified organizations. How do i amend my taxes You must have been at least age 70½ when the distribution was made. How do i amend my taxes Your total QCDs for the year cannot be more than $100,000. How do i amend my taxes If all the requirements are met, a QCD is nontaxable, but you cannot claim a charitable contribution deduction for a QCD. How do i amend my taxes See Publication 590, Individual Retirement Arrangements (IRAs), for more information about QCDs. How do i amend my taxes Value of Time or Services You cannot deduct the value of your time or services, including: Blood donations to the American Red Cross or to blood banks, and The value of income lost while you work as an unpaid volunteer for a qualified organization. How do i amend my taxes Personal Expenses You cannot deduct personal, living, or family expenses, such as the following items. How do i amend my taxes The cost of meals you eat while you perform services for a qualified organization, unless it is necessary for you to be away from home overnight while performing the services. How do i amend my taxes Adoption expenses, including fees paid to an adoption agency and the costs of keeping a child in your home before adoption is final. How do i amend my taxes However, you may be able to claim a tax credit for these expenses. How do i amend my taxes Also, you may be able to exclude from your gross income amounts paid or reimbursed by your employer for your adoption expenses. How do i amend my taxes See Form 8839, Qualified Adoption Expenses, and its instructions, for more information. How do i amend my taxes You also may be able to claim an exemption for the child. How do i amend my taxes See Exemptions for Dependents in Publication 501 for more information. How do i amend my taxes Appraisal Fees You cannot deduct as a charitable contribution any fees you pay to find the fair market value of donated property. How do i amend my taxes But you can claim them, subject to the 2%-of-adjusted-gross-income limit, as a miscellaneous itemized deduction on Schedule A (Form 1040). How do i amend my taxes See Deductions Subject to the 2% Limit in Publication 529 for more information. How do i amend my taxes Contributions to Donor-Advised Funds You cannot deduct a contribution to a donor-advised fund if: The qualified organization that sponsors the fund is a war veterans' organization, a fraternal society, or a nonprofit cemetery company, or You do not have an acknowledgment from that sponsoring organization that it has exclusive legal control over the assets contributed. How do i amend my taxes There are also other circumstances in which you cannot deduct your contribution to a donor-advised fund. How do i amend my taxes Generally, a donor-advised fund is a fund or account in which a donor can, because of being a donor, advise the fund how to distribute or invest amounts held in the fund. How do i amend my taxes For details, see Internal Revenue Code section 170(f)(18). How do i amend my taxes Partial Interest in Property Generally, you cannot deduct a contribution of less than your entire interest in property. How do i amend my taxes For details, see Partial Interest in Property under Contributions of Property, later. How do i amend my taxes Contributions of Property If you contribute property to a qualified organization, the amount of your charitable contribution is generally the fair market value of the property at the time of the contribution. How do i amend my taxes However, if the property has increased in value, you may have to make some adjustments to the amount of your deduction. How do i amend my taxes See Giving Property That Has Increased in Value , later. How do i amend my taxes For information about the records you must keep and the information you must furnish with your return if you donate property, see Records To Keep and How To Report , later. How do i amend my taxes Contributions Subject to Special Rules Special rules apply if you contribute: Clothing or household items, A car, boat, or airplane, Taxidermy property, Property subject to a debt, A partial interest in property, A fractional interest in tangible personal property, A qualified conservation contribution, A future interest in tangible personal property, Inventory from your business, or A patent or other intellectual property. How do i amend my taxes These special rules are described next. How do i amend my taxes Clothing and Household Items You cannot take a deduction for clothing or household items you donate unless the clothing or household items are in good used condition or better. How do i amend my taxes Exception. How do i amend my taxes   You can take a deduction for a contribution of an item of clothing or a household item that is not in good used condition or better if you deduct more than $500 for it and include a qualified appraisal of it with your return. How do i amend my taxes Household items. How do i amend my taxes   Household items include: Furniture and furnishings, Electronics, Appliances, Linens, and Other similar items. How do i amend my taxes   Household items do not include: Food, Paintings, antiques, and other objects of art, Jewelry and gems, and Collections. How do i amend my taxes Fair market value. How do i amend my taxes   To determine the fair market value of these items, use the rules under Determining Fair Market Value , later. How do i amend my taxes Cars, Boats, and Airplanes The following rules apply to any donation of a qualified vehicle. How do i amend my taxes A qualified vehicle is: A car or any motor vehicle manufactured mainly for use on public streets, roads, and highways, A boat, or An airplane. How do i amend my taxes Deduction more than $500. How do i amend my taxes   If you donate a qualified vehicle with a claimed fair market value of more than $500, you can deduct the smaller of: The gross proceeds from the sale of the vehicle by the organization, or The vehicle's fair market value on the date of the contribution. How do i amend my taxes If the vehicle's fair market value was more than your cost or other basis, you may have to reduce the fair market value to figure the deductible amount, as described under Giving Property That Has Increased in Value , later. How do i amend my taxes Form 1098-C. How do i amend my taxes   You must attach to your return Copy B of the Form 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes, (or other statement containing the same information as Form 1098-C) you received from the organization. How do i amend my taxes The Form 1098-C (or other statement) will show the gross proceeds from the sale of the vehicle. How do i amend my taxes   If you e-file your return, you must: Attach Copy B of Form 1098-C to Form 8453, U. How do i amend my taxes S. How do i amend my taxes Individual Income Tax Transmittal for an IRS e-file Return, and mail the forms to the IRS, or Include Copy B of Form 1098-C as a pdf attachment if your software program allows it. How do i amend my taxes   If you do not attach Form 1098-C (or other statement), you cannot deduct your contribution. How do i amend my taxes    You must get Form 1098-C (or other statement) within 30 days of the sale of the vehicle. How do i amend my taxes But if exception 1 or 2 (described later) applies, you must get Form 1098-C (or other statement) within 30 days of your donation. How do i amend my taxes Filing deadline approaching and still no Form 1098-C. How do i amend my taxes   If the filing deadline is approaching and you still do not have a Form 1098-C, you have two choices. How do i amend my taxes Request an automatic 6-month extension of time to file your return. How do i amend my taxes You can get this extension by filing Form 4868, Application for Automatic Extension of Time To File U. How do i amend my taxes S. How do i amend my taxes Individual Income Tax Return. How do i amend my taxes For more information, see the instructions for Form 4868. How do i amend my taxes File the return on time without claiming the deduction for the qualified vehicle. How do i amend my taxes After receiving the Form 1098-C, file an amended return, Form 1040X, Amended U. How do i amend my taxes S. How do i amend my taxes Individual Income Tax Return, claiming the deduction. How do i amend my taxes Attach Copy B of Form 1098-C (or other statement) to the amended return. How do i amend my taxes Exceptions. How do i amend my taxes   There are two exceptions to the rules just described for deductions of more than $500. How do i amend my taxes Exception 1—vehicle used or improved by organization. How do i amend my taxes   If the qualified organization makes a significant intervening use of or material improvement to the vehicle before transferring it, you generally can deduct the vehicle's fair market value at the time of the contribution. How do i amend my taxes But if the vehicle's fair market value was more than your cost or other basis, you may have to reduce the fair market value to get the deductible amount, as described under Giving Property That Has Increased in Value , later. How do i amend my taxes The Form 1098-C (or other statement) will show whether this exception applies. How do i amend my taxes    Exception 2—vehicle given or sold to needy individual. How do i amend my taxes   If the qualified organization will give the vehicle, or sell it for a price well below fair market value, to a needy individual to further the organization's charitable purpose, you generally can deduct the vehicle's fair market value at the time of the contribution. How do i amend my taxes But if the vehicle's fair market value was more than your cost or other basis, you may have to reduce the fair market value to get the deductible amount, as described under Giving Property That Has Increased in Value , later. How do i amend my taxes The Form 1098-C (or other statement) will show whether this exception applies. How do i amend my taxes   This exception does not apply if the organization sells the vehicle at auction. How do i amend my taxes In that case, you cannot deduct the vehicle's fair market value. How do i amend my taxes Example. How do i amend my taxes Anita donates a used car to a qualified organization. How do i amend my taxes She bought it 3 years ago for $9,000. How do i amend my taxes A used car guide shows the fair market value for this type of car is $6,000. How do i amend my taxes However, Anita gets a Form 1098-C from the organization showing the car was sold for $2,900. How do i amend my taxes Neither exception 1 nor exception 2 applies. How do i amend my taxes If Anita itemizes her deductions, she can deduct $2,900 for her donation. How do i amend my taxes She must attach Form 1098-C and Form 8283 to her return. How do i amend my taxes Deduction $500 or less. How do i amend my taxes   If the qualified organization sells the vehicle for $500 or less and exceptions 1 and 2 do not apply, you can deduct the smaller of: $500, or The vehicle's fair market value on the date of the contribution. How do i amend my taxes But if the vehicle's fair market value was more than your cost or other basis, you may have to reduce the fair market value to get the deductible amount, as described under Giving Property That Has Increased in Value , later. How do i amend my taxes   If the vehicle's fair market value is at least $250 but not more than $500, you must have a written statement from the qualified organization acknowledging your donation. How do i amend my taxes The statement must contain the information and meet the tests for an acknowledgment described under Contributions of $250 or More under Records To Keep, later. How do i amend my taxes Fair market value. How do i amend my taxes   To determine a vehicle's fair market value, use the rules described under Determining Fair Market Value , later. How do i amend my taxes Donations of inventory. How do i amend my taxes   The vehicle donation rules just described do not apply to donations of inventory. How do i amend my taxes For example, these rules do not apply if you are a car dealer who donates a car you had been holding for sale to customers. How do i amend my taxes See Inventory , later. How do i amend my taxes Taxidermy Property If you donate taxidermy property to a qualified organization, your deduction is limited to your basis in the property or its fair market value, whichever is less. How do i amend my taxes This applies if you prepared, stuffed, or mounted the property or paid or incurred the cost of preparing, stuffing, or mounting the property. How do i amend my taxes Your basis for this purpose includes only the cost of preparing, stuffing, and mounting the property. How do i amend my taxes Your basis does not include transportation or travel costs. How do i amend my taxes It also does not include the direct or indirect costs for hunting or killing an animal, such as equipment costs. How do i amend my taxes In addition, it does not include the value of your time. How do i amend my taxes Taxidermy property means any work of art that: Is the reproduction or preservation of an animal, in whole or in part, Is prepared, stuffed, or mounted to recreate one or more characteristics of the animal, and Contains a part of the body of the dead animal. How do i amend my taxes Property Subject to a Debt If you contribute property subject to a debt (such as a mortgage), you must reduce the fair market value of the property by: Any allowable deduction for interest you paid (or will pay) that is attributable to any period after the contribution, and If the property is a bond, the lesser of: Any allowable deduction for interest you paid (or will pay) to buy or carry the bond that is attributable to any period before the contribution, or The interest, including bond discount, receivable on the bond that is attributable to any period before the contribution, and that is not includible in your income due to your accounting method. How do i amend my taxes This prevents you from deducting the same amount as both investment interest and a charitable contribution. How do i amend my taxes If the recipient (or another person) assumes the debt, you must also reduce the fair market value of the property by the amount of the outstanding debt assumed. How do i amend my taxes The amount of the debt is also treated as an amount realized on the sale or exchange of property for purposes of figuring your taxable gain (if any). How do i amend my taxes For more information, see Bargain Sales under Giving Property That Has Increased in Value, later. How do i amend my taxes Partial Interest in Property Generally, you cannot deduct a charitable contribution of less than your entire interest in property. How do i amend my taxes Right to use property. How do i amend my taxes   A contribution of the right to use property is a contribution of less than your entire interest in that property and is not deductible. How do i amend my taxes Example 1. How do i amend my taxes You own a 10-story office building and donate rent-free use of the top floor to a charitable organization. How do i amend my taxes Because you still own the building, you have contributed a partial interest in the property and cannot take a deduction for the contribution. How do i amend my taxes Example 2. How do i amend my taxes Mandy White owns a vacation home at the beach that she sometimes rents to others. How do i amend my taxes For a fund-raising auction at her church, she donated the right to use the vacation home for 1 week. How do i amend my taxes At the auction, the church received and accepted a bid from Lauren Green equal to the fair rental value of the home for 1 week. How do i amend my taxes Mandy cannot claim a deduction because of the partial interest rule. How do i amend my taxes Lauren cannot claim a deduction either, because she received a benefit equal to the amount of her payment. How do i amend my taxes See Contributions From Which You Benefit , earlier. How do i amend my taxes Exceptions. How do i amend my taxes   You can deduct a charitable contribution of a partial interest in property only if that interest represents one of the following items. How do i amend my taxes A remainder interest in your personal home or farm. How do i amend my taxes A remainder interest is one that passes to a beneficiary after the end of an earlier interest in the property. How do i amend my taxes Example. How do i amend my taxes You keep the right to live in your home during your lifetime and give your church a remainder interest that begins upon your death. How do i amend my taxes You can deduct the value of the remainder interest. How do i amend my taxes An undivided part of your entire interest. How do i amend my taxes This must consist of a part of every substantial interest or right you own in the property and must last as long as your interest in the property lasts. How do i amend my taxes But see Fractional Interest in Tangible Personal Property , later. How do i amend my taxes Example. How do i amend my taxes You contribute voting stock to a qualified organization but keep the right to vote the stock. How do i amend my taxes The right to vote is a substantial right in the stock. How do i amend my taxes You have not contributed an undivided part of your entire interest and cannot deduct your contribution. How do i amend my taxes A partial interest that would be deductible if transferred to certain types of trusts. How do i amend my taxes A qualified conservation contribution (defined later). How do i amend my taxes For information about how to figure the value of a contribution of a partial interest in property, see Partial Interest in Property Not in Trust in Publication 561. How do i amend my taxes Fractional Interest in Tangible Personal Property You cannot deduct a charitable contribution of a fractional interest in tangible personal property unless all interests in the property are held immediately before the contribution by: You, or You and the qualifying organization receiving the contribution. How do i amend my taxes If you make an additional contribution later, the fair market value of that contribution will be determined by using the smaller of: The fair market value of the property at the time of the initial contribution, or The fair market value of the property at the time of the additional contribution. How do i amend my taxes Tangible personal property is defined later under Future Interest in Tangible Personal Property . How do i amend my taxes A fractional interest in property is an undivided portion of your entire interest in the property. How do i amend my taxes Example. How do i amend my taxes An undivided one-quarter interest in a painting that entitles an art museum to possession of the painting for 3 months of each year is a fractional interest in the property. How do i amend my taxes Recapture of deduction. How do i amend my taxes   You must recapture your charitable contribution deduction by including it in your income if both of the following statements are true. How do i amend my taxes You contributed a fractional interest in tangible personal property after August 17, 2006. How do i amend my taxes You do not contribute the rest of your interests in the property to the original recipient or, if it no longer exists, another qualified organization on or before the earlier of: The date that is 10 years after the date of the initial contribution, or The date of your death. How do i amend my taxes   Recapture is also required if the qualified organization has not taken substantial physical possession of the property and used it in a way related to the organization's purpose during the period beginning on the date of the initial contribution and ending on the earlier of: The date that is 10 years after the date of the initial contribution, or The date of your death. How do i amend my taxes Additional tax. How do i amend my taxes   If you must recapture your deduction, you must also pay interest and an additional tax equal to 10% of the amount recaptured. How do i amend my taxes Qualified Conservation Contribution A qualified conservation contribution is a contribution of a qualified real property interest to a qualified organization to be used only for conservation purposes. How do i amend my taxes Qualified organization. How do i amend my taxes   For purposes of a qualified conservation contribution, a qualified organization is: A governmental unit, A publicly supported charity, or An organization controlled by, and operated for the exclusive benefit of, a governmental unit or a publicly supported charity. How do i amend my taxes The organization also must have a commitment to protect the conservation purposes of the donation and must have the resources to enforce the restrictions. How do i amend my taxes   A publicly supported charity is an organization of the type described in (1) under Types of Qualified Organizations , earlier, that normally receives a substantial part of its support, other than income from its exempt activities, from direct or indirect contributions from the general public or from governmental units. How do i amend my taxes Qualified real property interest. How do i amend my taxes   This is any of the following interests in real property. How do i amend my taxes Your entire interest in real estate other than a mineral interest (subsurface oil, gas, or other minerals, and the right of access to these minerals). How do i amend my taxes A remainder interest. How do i amend my taxes A restriction (granted in perpetuity) on the use that may be made of the real property. How do i amend my taxes Conservation purposes. How do i amend my taxes   Your contribution must be made only for one of the following conservation purposes. How do i amend my taxes Preserving land areas for outdoor recreation by, or for the education of, the general public. How do i amend my taxes Protecting a relatively natural habitat of fish, wildlife, or plants, or a similar ecosystem. How do i amend my taxes Preserving open space, including farmland and forest land, if it yields a significant public benefit. How do i amend my taxes The open space must be preserved either for the scenic enjoyment of the general public or under a clearly defined federal, state, or local governmental conservation policy. How do i amend my taxes Preserving a historically important land area or a certified historic structure. How do i amend my taxes Building in registered historic district. How do i amend my taxes   If a building in a registered historic district is a certified historic structure, a contribution of a qualified real property interest that is an easement or other restriction on the exterior of the building is deductible only if it meets all of the following conditions. How do i amend my taxes The restriction must preserve the entire exterior of the building (including its front, sides, rear, and height) and must prohibit any change to the exterior of the building that is inconsistent with its historical character. How do i amend my taxes You and the organization receiving the contribution must enter into a written agreement certifying, under penalty of perjury, that the organization: Is a qualified organization with a purpose of environmental protection, land conservation, open space preservation, or historic preservation, and Has the resources to manage and enforce the restriction and a commitment to do so. How do i amend my taxes You must include with your return: A qualified appraisal, Photographs of the building's entire exterior, and A description of all restrictions on development of the building, such as zoning laws and restrictive covenants. How do i amend my taxes   If you claimed the rehabilitation credit for the building for any of the 5 years before the year of the contribution, your charitable deduction is reduced. How do i amend my taxes For more information, see Form 3468, Investment Credit, and Internal Revenue Code section 170(f)(14). How do i amend my taxes   If you claim a deduction of more than $10,000, your deduction will not be allowed unless you pay a $500 filing fee. How do i amend my taxes See Form 8283-V, Payment Voucher for Filing Fee Under Section 170(f)(13), and its instructions. How do i amend my taxes You may be able to deduct the filing fee as a miscellaneous itemized deduction, subject to the 2%-of-adjusted-gross-income limit, on Schedule A (Form 1040). How do i amend my taxes See Deductions Subject to the 2% Limit in Publication 529 for more information. How do i amend my taxes More information. How do i amend my taxes   For information about determining the fair market value of qualified conservation contributions, see Publication 561. How do i amend my taxes For information about the limits that apply to deductions for this type of contribution, see Limits on Deductions , later. How do i amend my taxes For more information about qualified conservation contributions, see Regulations section 1. How do i amend my taxes 170A-14. How do i amend my taxes Future Interest in Tangible Personal Property You cannot deduct the value of a charitable contribution of a future interest in tangible personal property until all intervening interests in and rights to the actual possession or enjoyment of the property have either expired or been turned over to someone other than yourself, a related person, or a related organization. How do i amend my taxes But see Fractional Interest in Tangible Personal Property , earlier, and Tangible personal property put to unrelated use , later. How do i amend my taxes Related persons include your spouse, children, grandchildren, brothers, sisters, and parents. How do i amend my taxes Related organizations may include a partnership or corporation in which you have an interest, or an estate or trust with which you have a connection. How do i amend my taxes Tangible personal property. How do i amend my taxes   This is any property, other than land or buildings, that can be seen or touched. How do i amend my taxes It includes furniture, books, jewelry, paintings, and cars. How do i amend my taxes Future interest. How do i amend my taxes   This is any interest that is to begin at some future time, regardless of whether it is designated as a future interest under state law. How do i amend my taxes Example. How do i amend my taxes You own an antique car that you contribute to a museum. How do i amend my taxes You give up ownership, but retain the right to keep the car in your garage with your personal collection. How do i amend my taxes Because you keep an interest in the property, you cannot deduct the contribution. How do i amend my taxes If you turn the car over to the museum in a later year, giving up all rights to its use, possession, and enjoyment, you can take a deduction for the contribution in that later year. How do i amend my taxes Inventory If you contribute inventory (property you sell in the course of your business), the amount you can deduct is the smaller of its fair market value on the day you contributed it or its basis. How do i amend my taxes The basis of contributed inventory is any cost incurred for the inventory in an earlier year that you would otherwise include in your opening inventory for the year of the contribution. How do i amend my taxes You must remove the amount of your charitable contribution deduction from your opening inventory. How do i amend my taxes It is not part of the cost of goods sold. How do i amend my taxes If the cost of donated inventory is not included in your opening inventory, the inventory's basis is zero and you cannot claim a charitable contribution deduction. How do i amend my taxes Treat the inventory's cost as you would ordinarily treat it under your method of accounting. How do i amend my taxes For example, include the purchase price of inventory bought and donated in the same year in the cost of goods sold for that year. How do i amend my taxes A special rule applies to certain donations of food inventory. How do i amend my taxes See Food Inventory, later. How do i amend my taxes Patents and Other Intellectual Property If you donate intellectual property to a qualified organization, your deduction is limited to the basis of the property or the fair market value of the property, whichever is smaller. How do i amend my taxes Intellectual property means any of the following: Patents. How do i amend my taxes Copyrights (other than a copyright described in Internal Revenue Code sections 1221(a)(3) or 1231(b)(1)(C)). How do i amend my taxes Trademarks. How do i amend my taxes Trade names. How do i amend my taxes Trade secrets. How do i amend my taxes Know-how. How do i amend my taxes Software (other than software described in Internal Revenue Code section 197(e)(3)(A)(i)). How do i amend my taxes Other similar property or applications or registrations of such property. How do i amend my taxes Additional deduction based on income. How do i amend my taxes   You may be able to claim additional charitable contribution deductions in the year of the contribution and years following, based on the income, if any, from the donated property. How do i amend my taxes   The following table shows the percentage of income from the property that you can deduct for each of your tax years ending on or after the date of the contribution. How do i amend my taxes In the table, “tax year 1,” for example, means your first tax year ending on or after the date of the contribution. How do i amend my taxes However, you can take the additional deduction only to the extent the total of the amounts figured using this table is more than the amount of the deduction claimed for the original donation of the property. How do i amend my taxes   After the legal life of the intellectual property ends, or after the 10th anniversary of the donation, whichever is earlier, no additional deduction is allowed. How do i amend my taxes The additional deductions cannot be taken for intellectual property donated to certain private foundations. How do i amend my taxes Tax year Deductible percentage 1 100% 2 100% 3 90% 4 80% 5 70% 6 60% 7 50% 8 40% 9 30% 10 20% 11 10% 12 10% Reporting requirements. How do i amend my taxes   You must inform the organization at the time of the donation that you intend to treat the donation as a contribution subject to the provisions just discussed. How do i amend my taxes   The organization is required to file an information return showing the income from the property, with a copy to you. How do i amend my taxes This is done on Form 8899, Notice of Income From Donated Intellectual Property. How do i amend my taxes Determining Fair Market Value This section discusses general guidelines for determining the fair market value of various types of donated property. How do i amend my taxes Publication 561 contains a more complete discussion. How do i amend my taxes Fair market value is the price at which property would change hands between a willing buyer and a willing seller, neither having to buy or sell, and both having reasonable knowledge of all the relevant facts. How do i amend my taxes Used clothing. How do i amend my taxes   The fair market value of used clothing and other personal items is usually far less than the price you paid for them. How do i amend my taxes There are no fixed formulas or methods for finding the value of items of clothing. How do i amend my taxes   You should claim as the value the price that buyers of used items actually pay in used clothing stores, such as consignment or thrift shops. How do i amend my taxes      Also see Clothing and Household Items , earlier. How do i amend my taxes Example. How do i amend my taxes    Kristin donated a coat to a thrift store operated by her church. How do i amend my taxes She paid $300 for the coat 3 years ago. How do i amend my taxes Similar coats in the thrift store sell for $50. How do i amend my taxes The fair market value of the coat is $50. How do i amend my taxes Kristin's donation is limited to $50. How do i amend my taxes Household items. How do i amend my taxes   The fair market value of used household items, such as furniture, appliances, and linens, is usually much lower than the price paid when new. How do i amend my taxes These items may have little or no market value because they are in a worn condition, out of style, or no longer useful. How do i amend my taxes For these reasons, formulas (such as using a percentage of the cost to buy a new replacement item) are not acceptable in determining value. How do i amend my taxes   You should support your valuation with photographs, canceled checks, receipts from your purchase of the items, or other evidence. How do i amend my taxes Magazine or newspaper articles and photographs that describe the items and statements by the recipients of the items are also useful. How do i amend my taxes Do not include any of this evidence with your tax return. How do i amend my taxes   If the property is valuable because it is old or unique, see the discussion under Paintings, Antiques, and Other Objects of Art in Publication 561. How do i amend my taxes   Also see Clothing and Household Items , earlier. How do i amend my taxes Cars, boats, and airplanes. How do i amend my taxes   If you contribute a car, boat, or airplane to a charitable organization, you must determine its fair market value. How do i amend my taxes Boats. How do i amend my taxes   Except for small, inexpensive boats, the valuation of boats should be based on an appraisal by a marine surveyor or appraiser because the physical condition is critical to the value. How do i amend my taxes Cars. How do i amend my taxes   Certain commercial firms and trade organizations publish used car pricing guides, commonly called “blue books,” containing complete dealer sale prices or dealer average prices for recent model years. How do i amend my taxes The guides may be published monthly or seasonally, and for different regions of the country. How do i amend my taxes These guides also provide estimates for adjusting for unusual equipment, unusual mileage, and physical condition. How do i amend my taxes The prices are not “official” and these publications are not considered an appraisal of any specific donated property. How do i amend my taxes But they do provide clues for making an appraisal and suggest relative prices for comparison with current sales and offerings in your area. How do i amend my taxes   These publications are sometimes available from public libraries, or from the loan officer at a bank, credit union, or finance company. How do i amend my taxes You can also find used car pricing information on the Internet. How do i amend my taxes   To find the fair market value of a donated car, use the price listed in a used car guide for a private party sale, not the dealer retail value. How do i amend my taxes However, the fair market value may be less if the car has engine trouble, body damage, high mileage, or any type of excessive wear. How do i amend my taxes The fair market value of a donated car is the same as the price listed in a used car guide for a private party sale only if the guide lists a sales price for a car that is the same make, model, and year, sold in the same area, in the same condition, with the same or similar options or accessories, and with the same or similar warranties as the donated car. How do i amend my taxes Example. How do i amend my taxes You donate a used car in poor condition to a local high school for use by students studying car repair. How do i amend my taxes A used car guide shows the dealer retail value for this type of car in poor condition is $1,600. How do i amend my taxes However, the guide shows the price for a private party sale of the car is only $750. How do i amend my taxes The fair market value of the car is considered to be $750. How do i amend my taxes Large quantities. How do i amend my taxes   If you contribute a large number of the same item, fair market value is the price at which comparable numbers of the item are being sold. How do i amend my taxes Example. How do i amend my taxes You purchase 500 bibles for $1,000. How do i amend my taxes The person who sells them to you says the retail value of these bibles is $3,000. How do i amend my taxes If you contribute the bibles to a qualified organization, you can claim a deduction only for the price at which similar numbers of the same bible are currently being sold. How do i amend my taxes Your charitable contribution is $1,000, unless you can show that similar numbers of that bible wer