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Income Tax 1040ez

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Income Tax 1040ez

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

Part of the Domestic Policy Council, the National AIDS Policy Office works to reduce the number of new HIV infections in the U.S. through various education initiatives. The office also helps to coordinate the care and treatment of citizens with HIV/AIDS, and also helps to coordinate the U.S. response to the global AIDS pandemic.

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Address: Office of National AIDS Policy
The White House

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Phone Number: (202) 456-4533

The Income Tax 1040ez

Income tax 1040ez Publication 3920 - Introductory Material Table of Contents Introduction Useful Items - You may want to see: Introduction This publication explains some of the provisions of the Victims of Terrorism Tax Relief Act of 2001. Income tax 1040ez Under this Act, the federal income tax liability of those killed in the following attacks is forgiven for certain tax years. Income tax 1040ez The April 19, 1995, attack on the Alfred P. Income tax 1040ez Murrah Federal Building (Oklahoma City attack). Income tax 1040ez The September 11, 2001, attacks on the World Trade Center, the Pentagon, and United Airlines Flight 93 in Somerset County, Pennsylvania (September 11 attacks). Income tax 1040ez Terrorist attacks involving anthrax occurring after September 10, 2001, and before January 1, 2002 (anthrax attacks). Income tax 1040ez The Act also provides other types of relief. Income tax 1040ez For example, it provides that the following amounts are not included in income. Income tax 1040ez Payments from the September 11th Victim Compensation Fund of 2001. Income tax 1040ez Qualified disaster relief payments made after September 10, 2001, to cover personal, family, living, or funeral expenses incurred because of a terrorist attack. Income tax 1040ez Certain disability payments received in tax years ending after September 10, 2001, for injuries sustained in a terrorist attack. Income tax 1040ez Death benefits paid by an employer to the survivor of an employee if the benefits are paid because the employee died as a result of a terrorist attack. Income tax 1040ez Debt cancellations made after September 10, 2001, and before January 1, 2002, because an individual died as a result of the September 11 attacks or anthrax attacks. Income tax 1040ez Worksheet A. Income tax 1040ez Figuring the Tax To Be Forgiven (For Decedents Who Filed a Return as Single, Married Filing Separately, Head of Household, or Qualifying Widow(er))         (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for tax forgiveness. Income tax 1040ez 1       2 Enter the total tax from the decedent's income tax return. Income tax 1040ez See Table 1 on page 5 for the line number for years before 2002. Income tax 1040ez 2       3 Enter the following taxes, if any, shown on the decedent's income tax return. Income tax 1040ez (These taxes are not eligible for forgiveness. Income tax 1040ez )           a Self-employment tax. Income tax 1040ez 3a         b Social security and Medicare tax on tip income not reported to employer. Income tax 1040ez 3b         c Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). Income tax 1040ez 3c         d Tax on excess accumulation in qualified retirement plans. Income tax 1040ez 3d         e Household employment taxes. Income tax 1040ez 3e         f Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. Income tax 1040ez 3f         g Tax on golden parachute payments. Income tax 1040ez 3g       4 Add lines 3a through 3g. Income tax 1040ez 4       5 Tax to be forgiven. Income tax 1040ez Subtract line 4 from line 2. Income tax 1040ez 5       Note. Income tax 1040ez If the total of columns (A), (B), and (C) of line 5 (including any amounts shown on line 15 of Worksheet B) is less than $10,000, also complete Worksheet C. Income tax 1040ez Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Income tax 1040ez If filing Form 1040X for an eligible year, enter the amount from line 5 above on Form 1040X in column B of line 10 as a decrease in tax. Income tax 1040ez The IRS will determine the amount to be refunded. Income tax 1040ez Worksheet A. Income tax 1040ez Figuring the Tax To Be Forgiven (For Decedents Who Filed a Return as Single, Married Filing Separately, Head of Household, or Qualifying Widow(er))         (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for tax forgiveness. Income tax 1040ez 1       2 Enter the total tax from the decedent's income tax return. Income tax 1040ez See Table 1 on page 5 for the line number for years before 2002. Income tax 1040ez 2       3 Enter the following taxes, if any, shown on the decedent's income tax return. Income tax 1040ez (These taxes are not eligible for forgiveness. Income tax 1040ez )           a Self-employment tax. Income tax 1040ez 3a         b Social security and Medicare tax on tip income not reported to employer. Income tax 1040ez 3b         c Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). Income tax 1040ez 3c         d Tax on excess accumulation in qualified retirement plans. Income tax 1040ez 3d         e Household employment taxes. Income tax 1040ez 3e         f Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. Income tax 1040ez 3f         g Tax on golden parachute payments. Income tax 1040ez 3g       4 Add lines 3a through 3g. Income tax 1040ez 4       5 Tax to be forgiven. Income tax 1040ez Subtract line 4 from line 2. Income tax 1040ez 5       Note. Income tax 1040ez If the total of columns (A), (B), and (C) of line 5 (including any amounts shown on line 15 of Worksheet B) is less than $10,000, also complete Worksheet C. Income tax 1040ez Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Income tax 1040ez If filing Form 1040X for an eligible year, enter the amount from line 5 above on Form 1040X in column B of line 10 as a decrease in tax. Income tax 1040ez The IRS will determine the amount to be refunded. Income tax 1040ez Useful Items - You may want to see: Publication 547 Casualties, Disasters, and Thefts 559 Survivors, Executors, and Administrators Form (and Instructions) 706 United States Estate (and Generation- Skipping Transfer) Tax Return 1040 U. Income tax 1040ez S. Income tax 1040ez Individual Income Tax Return 1040NR U. Income tax 1040ez S. Income tax 1040ez Nonresident Alien Income Tax Return 1040X Amended U. Income tax 1040ez S. Income tax 1040ez Individual Income Tax Return 1041 U. Income tax 1040ez S. Income tax 1040ez Income Tax Return for Estates and Trusts 1310 Statement of Person Claiming Refund Due a Deceased Taxpayer 4506 Request for Copy or Transcript of Tax Form Prev  Up  Next   Home   More Online Publications