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Irs 1040ez Forms

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Irs 1040ez Forms

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

Irs 1040ez forms 5. Irs 1040ez forms   Manufacturers Taxes Table of Contents Importer. Irs 1040ez forms Use considered sale. Irs 1040ez forms Lease considered sale. Irs 1040ez forms Bonus goods. Irs 1040ez forms Taxable Event ExemptionsRequirements for Exempt Sales Credits or Refunds Sport Fishing EquipmentRelated person. Irs 1040ez forms Bows, Quivers, Broadheads, and Points Arrow ShaftsExemption for certain wooden arrows. Irs 1040ez forms CoalExported. Irs 1040ez forms Taxable TiresQualifying intercity or local bus. Irs 1040ez forms Qualifying school bus. Irs 1040ez forms Gas Guzzler TaxVehicles not subject to tax. Irs 1040ez forms Imported automobiles. Irs 1040ez forms VaccinesConditions to allowance. Irs 1040ez forms Taxable Medical Devices The following discussion of manufacturers taxes applies to the tax on: Sport fishing equipment; Fishing rods and fishing poles; Electric outboard motors; Fishing tackle boxes; Bows, quivers, broadheads, and points; Arrow shafts; Coal; Taxable tires; Gas guzzler automobiles; and Vaccines. Irs 1040ez forms Manufacturer. Irs 1040ez forms   The term “manufacturer” includes a producer or importer. Irs 1040ez forms A manufacturer is any person who produces a taxable article from new or raw material, or from scrap, salvage, or junk material, by processing or changing the form of an article or by combining or assembling two or more articles. Irs 1040ez forms If you furnish the materials and keep title to those materials and to the finished article, you are considered the manufacturer even though another person actually manufactures the taxable article. Irs 1040ez forms   A manufacturer who sells a taxable article in knockdown (unassembled) condition is liable for the tax. Irs 1040ez forms The person who buys these component parts and assembles a taxable article may also be liable for tax as a further manufacturer depending on the labor, material, and overhead required to assemble the completed article if the article is assembled for business use. Irs 1040ez forms Importer. Irs 1040ez forms   An importer is a person who brings a taxable article into the United States, or withdraws a taxable article from a customs bonded warehouse for sale or use in the United States. Irs 1040ez forms Sale. Irs 1040ez forms   A sale is the transfer of the title to, or the substantial incidents of ownership in, an article to a buyer for consideration that may consist of money, services, or other things. Irs 1040ez forms Use considered sale. Irs 1040ez forms   A manufacturer who uses a taxable article is liable for the tax in the same manner as if it were sold. Irs 1040ez forms Lease considered sale. Irs 1040ez forms   The lease of an article (including any renewal or extension of the lease) by the manufacturer is generally considered a taxable sale. Irs 1040ez forms However, for the gas guzzler tax, only the first lease (excluding any renewal or extension) of the automobile by the manufacturer is considered a sale. Irs 1040ez forms Manufacturers taxes based on sale price. Irs 1040ez forms   The manufacturers taxes imposed on the sale of sport fishing equipment, electric outboard motors, and bows are based on the sale price of the article. Irs 1040ez forms The taxes imposed on coal are based either on the sale price or the weight. Irs 1040ez forms   The price for which an article is sold includes the total consideration paid for the article, whether that consideration is in the form of money, services, or other things. Irs 1040ez forms However, you include certain charges made when a taxable article is sold and you exclude others. Irs 1040ez forms To figure the price on which you base the tax, use the following rules. Irs 1040ez forms Include both the following charges in the price. Irs 1040ez forms Any charge for coverings or containers (regardless of their nature). Irs 1040ez forms Any charge incident to placing the article in a condition packed ready for shipment. Irs 1040ez forms Exclude all the following amounts from the price. Irs 1040ez forms The manufacturers excise tax, whether or not it is stated as a separate charge. Irs 1040ez forms The transportation charges pursuant to the sale. Irs 1040ez forms The cost of transportation of goods to a warehouse before their bona fide sale is not excludable. Irs 1040ez forms Delivery, insurance, installation, retail dealer preparation charges, and other charges you incur in placing the article in the hands of the purchaser under a bona fide sale. Irs 1040ez forms Discounts, rebates, and similar allowances actually granted to the purchaser. Irs 1040ez forms Local advertising charges. Irs 1040ez forms A charge made separately when the article is sold and that qualifies as a charge for “local advertising” may, within certain limits, be excluded from the sale price. Irs 1040ez forms Charges for warranty paid at the purchaser's option. Irs 1040ez forms However, a charge for a warranty of an article that the manufacturer requires the purchaser to pay to obtain the article is included in the sale price on which the tax is figured. Irs 1040ez forms Bonus goods. Irs 1040ez forms   Allocate the sale price if you give free nontaxable goods with the purchase of taxable merchandise. Irs 1040ez forms Figure the tax only on the sale price attributable to the taxable articles. Irs 1040ez forms Example. Irs 1040ez forms A manufacturer sells a quantity of taxable articles and gives the purchaser certain nontaxable articles as a bonus. Irs 1040ez forms The sale price of the shipment is $1,500. Irs 1040ez forms The normal sale price is $2,000: $1,500 for the taxable articles and $500 for the nontaxable articles. Irs 1040ez forms Since the taxable items represent 75% of the normal sale price, the tax is based on 75% of the actual sale price, or $1,125 (75% of $1,500). Irs 1040ez forms The remaining $375 is allocated to the nontaxable articles. Irs 1040ez forms Taxable Event Tax attaches when the title to the article sold passes from the manufacturer to the buyer. Irs 1040ez forms When the title passes depends on the intention of the parties as gathered from the contract of sale. Irs 1040ez forms In the absence of expressed intention, the legal rules of presumption followed in the jurisdiction where the sale occurs determine when title passes. Irs 1040ez forms If the taxable article is used by the manufacturer, the tax attaches at the time use begins. Irs 1040ez forms The manufacturer is liable for the tax. Irs 1040ez forms Partial payments. Irs 1040ez forms   The tax applies to each partial payment received when taxable articles are: Leased, Sold conditionally, Sold on installment with chattel mortgage, or Sold on installment with title to pass in the future. Irs 1040ez forms To figure the tax, multiply the partial payment by the tax rate in effect at the time of the payment. Irs 1040ez forms Exemptions The following sales by the manufacturer are exempt from the manufacturers tax. Irs 1040ez forms Sale of an article to a state or local government for the exclusive use of the state or local government. Irs 1040ez forms This exemption does not apply to the taxes on coal, gas guzzlers, and vaccines. Irs 1040ez forms State is defined in Definitions in chapter 1. Irs 1040ez forms Sale of an article to a nonprofit educational organization for its exclusive use. Irs 1040ez forms This exemption does not apply to the taxes on coal, gas guzzlers, and vaccines. Irs 1040ez forms Nonprofit educational organization is defined under Communications Tax in chapter 4. Irs 1040ez forms Sale of an article to a qualified blood collector organization. Irs 1040ez forms This exemption does not apply to gas guzzlers, recreational equipment, and vaccines. Irs 1040ez forms Qualified blood collector organizations are defined under Communications Tax in chapter 4. Irs 1040ez forms Sale of an article for use by the purchaser as supplies for vessels. Irs 1040ez forms This exemption does not apply to the taxes on coal and vaccines. Irs 1040ez forms Supplies for vessels means ships' stores, sea stores, or legitimate equipment on vessels of war of the United States or any foreign nation, vessels employed in the fisheries or whaling business, or vessels actually engaged in foreign trade. Irs 1040ez forms Sale of an article for use by the purchaser for further manufacture, or for resale by the purchaser to a second purchaser for use by the second purchaser for further manufacture. Irs 1040ez forms This exemption does not apply to the tax on coal and tires. Irs 1040ez forms Use for further manufacture means use in the manufacture or production of an article subject to the manufacturers excise taxes. Irs 1040ez forms If you buy articles tax free and resell or use them other than in the manufacture of another article, you are liable for the tax on their resale or use just as if you had manufactured and sold them. Irs 1040ez forms Sale of an article for export or for resale by the purchaser to a second purchaser for export. Irs 1040ez forms The article may be exported to a foreign country or to a possession of the United States. Irs 1040ez forms A vaccine shipped to a possession of the United States is not considered to be exported. Irs 1040ez forms If an article is sold tax free for export and the manufacturer does not receive proof of export, described later, the manufacturer is liable for the tax. Irs 1040ez forms Sales of articles of native Indian handicraft, such as bows and arrow shafts, manufactured by Indians on reservations, in Indian schools, or under U. Irs 1040ez forms S. Irs 1040ez forms jurisdiction in Alaska. Irs 1040ez forms For tire exemptions, see section 4221(e)(2). Irs 1040ez forms Requirements for Exempt Sales The following requirements must be met for a sale to be exempt from the manufacturers tax. Irs 1040ez forms Registration requirements. Irs 1040ez forms   The manufacturer, first purchaser, and second purchaser in the case of resales must be registered. Irs 1040ez forms See the Form 637 instructions for more information. Irs 1040ez forms Exceptions to registration requirements. Irs 1040ez forms   Registration is not required for: State or local governments, Foreign purchasers of articles sold or resold for export, The United States, or Parties to a sale of supplies for vessels and aircraft. Irs 1040ez forms Certification requirement. Irs 1040ez forms   If the purchaser is required to be registered, the purchaser must give the manufacturer its registration number and certify the exempt purpose for which the article will be used. Irs 1040ez forms The information must be in writing and may be noted on the purchase order or other document furnished by the purchaser to the seller in connection with the sale. Irs 1040ez forms   For a sale to a state or local government, an exemption certificate must be signed by an officer or employee authorized by the state or local government. Irs 1040ez forms See Regulations section 48. Irs 1040ez forms 4221-5(c) for the certificate requirements. Irs 1040ez forms   For sales for use as supplies for vessels and aircraft, if the manufacturer and purchaser are not registered, the owner or agent of the vessel must provide an exemption certificate to the manufacturer before or at the time of sale. Irs 1040ez forms See Regulations section 48. Irs 1040ez forms 4221-4(d) for the certificate requirements. Irs 1040ez forms Proof of export requirement. Irs 1040ez forms   Within 6 months of the date of sale or shipment by the manufacturer, whichever is earlier, the manufacturer must receive proof of exportation. Irs 1040ez forms See Regulations section 48. Irs 1040ez forms 4221-3(d) for evidence that qualifies as proof of exportation. Irs 1040ez forms Proof of resale for further manufacture requirement. Irs 1040ez forms   Within 6 months of the date of sale or shipment by the manufacturer, whichever is earlier, the manufacturer must receive proof that the article has been resold for use in further manufacture. Irs 1040ez forms See Regulations section 48. Irs 1040ez forms 4221-2(c) for evidence that qualifies as proof of resale. Irs 1040ez forms Information to be furnished to purchaser. Irs 1040ez forms   The manufacturer must indicate to the purchaser that the articles normally would be subject to tax and are being sold tax free for an exempt purpose because the purchaser has provided the required certificate. Irs 1040ez forms Credits or Refunds The manufacturer may be eligible to obtain a credit or refund of the manufacturers tax for certain uses, sales, exports, and price readjustments. Irs 1040ez forms The claim must set forth in detail the facts upon which the claim is based. Irs 1040ez forms Uses, sales, and exports. Irs 1040ez forms   A credit or refund (without interest) of the manufacturers taxes may be allowable if a tax-paid article is, by any person: Exported, Used or sold for use as supplies for vessels (except for coal and vaccines), Sold to a state or local government for its exclusive use (except for coal, gas guzzlers, and vaccines), Sold to a nonprofit educational organization for its exclusive use (except for coal, gas guzzlers, and vaccines), Sold to a qualified blood collector organization for its exclusive use (except for gas guzzlers, recreational equipment, and vaccines), or Used for further manufacture of another article subject to the manufacturers taxes (except for coal). Irs 1040ez forms Export. Irs 1040ez forms   If a tax-paid article is exported, the exporter or shipper may claim a credit or refund if the manufacturer waives its right to claim the credit or refund. Irs 1040ez forms In the case of a tax-paid article used to make another taxable article, the subsequent manufacturer may claim the credit or refund. Irs 1040ez forms Price readjustments. Irs 1040ez forms   In addition, a credit or refund (without interest) may be allowable for a tax-paid article for which the price is readjusted by reason of return or repossession of the article or a bona fide discount, rebate, or allowance for taxes based on price. Irs 1040ez forms Conditions to allowance. Irs 1040ez forms   To claim a credit or refund in the case of export; supplies for vessels; or sales to a state or local government, nonprofit educational organization, or qualified blood collector organization; the person who paid the tax must certify on the claim that one of the following applies and that the claimant has the required supporting information. Irs 1040ez forms The claimant sold the article at a tax-excluded price. Irs 1040ez forms The person has repaid, or agreed to repay, the tax to the ultimate vendor of the article. Irs 1040ez forms The person has obtained the written consent of the ultimate vendor to make the claim. Irs 1040ez forms The ultimate vendor generally is the seller making the sale that gives rise to the overpayment of tax. Irs 1040ez forms Claim for further manufacture. Irs 1040ez forms   To claim a credit or refund for further manufacture, the claimant must include a statement that contains the following. Irs 1040ez forms The name and address of the manufacturer and the date of payment. Irs 1040ez forms An identification of the article for which the credit or refund is claimed. Irs 1040ez forms The amount of tax paid on the article and the date on which it was paid. Irs 1040ez forms Information indicating that the article was used as material in the manufacture or production of, or as a component part of, a second article manufactured or produced by the manufacturer, or was sold on or in connection with, or with the sale of a second article manufactured or produced by the manufacturer. Irs 1040ez forms An identification of the second article. Irs 1040ez forms   For claims by the exporter or shipper, the claim must contain the proof of export and a statement signed by the person that paid the tax waiving the right to claim a credit or refund. Irs 1040ez forms The statement must include the amount of tax paid, the date of payment, and the office to which it was paid. Irs 1040ez forms Claim for price readjustment. Irs 1040ez forms   To claim a credit or refund for a price readjustment, the person who paid the tax must include with the claim, a statement that contains the following. Irs 1040ez forms A description of the circumstances that gave rise to the price readjustment. Irs 1040ez forms An identification of the article whose price was readjusted. Irs 1040ez forms The price at which the article was sold. Irs 1040ez forms The amount of tax paid on the article and the date on which it was paid. Irs 1040ez forms The name and address of the purchaser. Irs 1040ez forms The amount repaid to the purchaser or credited to the purchaser's account. Irs 1040ez forms Sport Fishing Equipment A tax of 10% of the sale price is imposed on many articles of sport fishing equipment sold by the manufacturer. Irs 1040ez forms This includes any parts or accessories sold on or in connection with the sale of those articles. Irs 1040ez forms Pay this tax with Form 720. Irs 1040ez forms No tax deposits are required. Irs 1040ez forms Sport fishing equipment includes all the following items. Irs 1040ez forms Fishing rods and poles (and component parts), fishing reels, fly fishing lines, and other fishing lines not over 130 pounds test, fishing spears, spear guns, and spear tips. Irs 1040ez forms Items of terminal tackle, including leaders, artificial lures, artificial baits, artificial flies, fishing hooks, bobbers, sinkers, snaps, drayles, and swivels (but not including natural bait or any item of terminal tackle designed for use and ordinarily used on fishing lines not described in (1)). Irs 1040ez forms The following items of fishing supplies and accessories: fish stringers, creels, bags, baskets, and other containers designed to hold fish, portable bait containers, fishing vests, landing nets, gaff hooks, fishing hook disgorgers, and dressing for fishing lines and artificial flies. Irs 1040ez forms Fishing tip-ups and tilts. Irs 1040ez forms Fishing rod belts, fishing rodholders, fishing harnesses, fish fighting chairs, fishing outriggers, and fishing downriggers. Irs 1040ez forms See Revenue Ruling 88-52 in Cumulative Bulletin 1988-1 for a more complete description of the items of taxable equipment. Irs 1040ez forms Fishing rods and fishing poles. Irs 1040ez forms   The tax on fishing rods and fishing poles (and component parts) is 10% of the sales price not to exceed $10 per article. Irs 1040ez forms The tax is paid by the manufacturer, producer, or importer. Irs 1040ez forms Fishing tackle boxes. Irs 1040ez forms   The tax on fishing tackle boxes is 3% of the sales price. Irs 1040ez forms The tax is paid by the manufacturer, producer, or importer. Irs 1040ez forms Electric outboard boat motors. Irs 1040ez forms   A tax of 3% of the sale price is imposed on the sale by the manufacturer of electric outboard motors. Irs 1040ez forms This includes any parts or accessories sold on or in connection with the sale of those articles. Irs 1040ez forms Certain equipment resale. Irs 1040ez forms   The tax on the sale of sport fishing equipment is imposed a second time under the following circumstances. Irs 1040ez forms If the manufacturer sells a taxable article to any person, the manufacturer is liable for the tax. Irs 1040ez forms If the purchaser or any other person then sells it to a person who is related (discussed next) to the manufacturer, that related person is liable for a second tax on any subsequent sale of the article. Irs 1040ez forms The second tax, however, is not imposed if the constructive sale price rules under section 4216(b) apply to the sale by the manufacturer. Irs 1040ez forms   If the second tax is imposed, a credit for tax previously paid by the manufacturer is available provided the related person can document the tax paid. Irs 1040ez forms The documentation requirement is generally satisfied only through submission of copies of actual records of the person that previously paid the tax. Irs 1040ez forms Related person. Irs 1040ez forms   For the tax on sport fishing equipment, a person is a related person of the manufacturer if that person and the manufacturer have a relationship described in section 465(b)(3)(C). Irs 1040ez forms Bows, Quivers, Broadheads, and Points The tax on bows is 11% (. Irs 1040ez forms 11) of the sales price. Irs 1040ez forms The tax is paid by the manufacturer, producer, or importer. Irs 1040ez forms It applies to bows having a peak draw weight of 30 pounds or more. Irs 1040ez forms The tax is also imposed on the sale of any part or accessory suitable for inclusion in or attachment to a taxable bow and any quiver, broadhead, or point suitable for use with arrows described below. Irs 1040ez forms Pay this tax with Form 720. Irs 1040ez forms No tax deposits are required. Irs 1040ez forms Arrow Shafts The tax on arrow shafts is listed on Form 720. Irs 1040ez forms The tax is paid by the manufacturer, producer, or importer of any arrow shaft (whether sold separately or incorporated as part of a finished or unfinished product) of a type used in the manufacture of any arrow that after its assembly meets either of the following conditions. Irs 1040ez forms It measures 18 inches or more in overall length. Irs 1040ez forms It measures less than 18 inches in overall length but is suitable for use with a taxable bow, described earlier. Irs 1040ez forms Exemption for certain wooden arrows. Irs 1040ez forms   After October 3, 2008, the tax does not apply to any shaft made of all natural wood with no laminations or artificial means of enhancing the spine of such shaft (whether sold separately or incorporated as part of a finished or unfinished product) and used in the manufacture of any arrow that after its assembly meets both of the following conditions. Irs 1040ez forms It measures 5/16 of an inch or less in diameter. Irs 1040ez forms It is not suitable for use with a taxable bow, described earlier. Irs 1040ez forms Pay this tax with Form 720. Irs 1040ez forms No tax deposits are required. Irs 1040ez forms Coal A tax is imposed on the first sale of coal mined in the United States. Irs 1040ez forms The producer of the coal is liable for the tax. Irs 1040ez forms The producer is the person who has vested ownership of the coal under state law immediately after the coal is severed from the ground. Irs 1040ez forms Determine vested ownership without regard to any contractual arrangement for the sale or other disposition of the coal or the payment of any royalties between the producer and third parties. Irs 1040ez forms A producer includes any person who extracts coal from coal waste refuse piles (or from the silt waste product that results from the wet washing of coal). Irs 1040ez forms The tax is not imposed on coal extracted from a riverbed by dredging if it can be shown that the coal has been taxed previously. Irs 1040ez forms Tax rates. Irs 1040ez forms   The tax on underground-mined coal is the lower of: $1. Irs 1040ez forms 10 a ton, or 4. Irs 1040ez forms 4% of the sale price. Irs 1040ez forms   The tax on surface-mined coal is the lower of: 55 cents a ton, or 4. Irs 1040ez forms 4% of the sale price. Irs 1040ez forms   Coal will be taxed at the 4. Irs 1040ez forms 4% rate if the selling price is less than $25 a ton for underground-mined coal and less than $12. Irs 1040ez forms 50 a ton for surface-mined coal. Irs 1040ez forms Apply the tax proportionately if a sale or use includes a portion of a ton. Irs 1040ez forms Example. Irs 1040ez forms If you sell 21,000 pounds (10. Irs 1040ez forms 5 tons) of coal from an underground mine for $525, the price per ton is $50. Irs 1040ez forms The tax is $1. Irs 1040ez forms 10 × 10. Irs 1040ez forms 5 tons ($11. Irs 1040ez forms 55). Irs 1040ez forms Coal production. Irs 1040ez forms   Coal is produced from surface mines if all geological matter (trees, earth, rock) above the coal is removed before the coal is mined. Irs 1040ez forms Treat coal removed by auger and coal reclaimed from coal waste refuse piles as produced from a surface mine. Irs 1040ez forms   Treat coal as produced from an underground mine when the coal is not produced from a surface mine. Irs 1040ez forms In some cases, a single mine may yield coal from both surface mining and underground mining. Irs 1040ez forms Determine if the coal is from a surface mine or an underground mine for each ton of coal produced and not on a mine-by-mine basis. Irs 1040ez forms Determining tonnage or selling price. Irs 1040ez forms   The producer pays the tax on coal at the time of sale or use. Irs 1040ez forms In figuring the selling price for applying the tax, the point of sale is f. Irs 1040ez forms o. Irs 1040ez forms b. Irs 1040ez forms (free on board) mine or f. Irs 1040ez forms o. Irs 1040ez forms b. Irs 1040ez forms cleaning plant if you clean the coal before selling it. Irs 1040ez forms This applies even if you sell the coal for a delivered price. Irs 1040ez forms The f. Irs 1040ez forms o. Irs 1040ez forms b. Irs 1040ez forms mine or f. Irs 1040ez forms o. Irs 1040ez forms b. Irs 1040ez forms cleaning plant is the point at which you figure the number of tons sold for applying the applicable tonnage rate, and the point at which you figure the sale price for applying the 4. Irs 1040ez forms 4% rate. Irs 1040ez forms   The tax applies to the full amount of coal sold. Irs 1040ez forms However, the IRS allows a calculated reduction of the taxable weight of the coal for the weight of the moisture in excess of the coal's inherent moisture content. Irs 1040ez forms Include in the sale price any additional charge for a freeze-conditioning additive in figuring the tax. Irs 1040ez forms   Do not include in the sales price the excise tax imposed on coal. Irs 1040ez forms Coal used by the producer. Irs 1040ez forms   The tax on coal applies if the coal is used by the producer in other than a mining process. Irs 1040ez forms A mining process means the same for this purpose as for percentage depletion. Irs 1040ez forms For example, the tax does not apply if, before selling the coal, you break it, clean it, size it, or apply any other process considered mining under the rules for depletion. Irs 1040ez forms In this case, the tax applies only when you sell the coal. Irs 1040ez forms The tax does not apply to coal used as fuel in the coal drying process since it is considered to be used in a mining process. Irs 1040ez forms However, the tax does apply when you use the coal as fuel or as an ingredient in making coke since the coal is not used in a mining process. Irs 1040ez forms   You must use a constructive sale price to figure the tax under the 4. Irs 1040ez forms 4% rate if you use the coal in other than a mining process. Irs 1040ez forms Base your constructive sale price on sales of a like kind and grade of coal by you or other producers made f. Irs 1040ez forms o. Irs 1040ez forms b. Irs 1040ez forms mine or cleaning plant. Irs 1040ez forms Normally, you use the same constructive price used to figure your percentage depletion deduction. Irs 1040ez forms Blending. Irs 1040ez forms   If you blend surface-mined coal with underground-mined coal during the cleaning process, you must figure the excise tax on the sale of the blended, cleaned coal. Irs 1040ez forms Figure the tax separately for each type of coal in the blend. Irs 1040ez forms Base the tax on the amount of each type in the blend if you can determine the proportion of each type of coal contained in the final blend. Irs 1040ez forms Base the tax on the ratio of each type originally put into the cleaning process if you cannot determine the proportion of each type of coal in the blend. Irs 1040ez forms However, the tax is limited to 4. Irs 1040ez forms 4% of the sale price per ton of the blended coal. Irs 1040ez forms Exemption from tax. Irs 1040ez forms   The tax does not apply to sales of lignite and imported coal. Irs 1040ez forms The only other exemption from the tax on the sale of coal is for coal exported as discussed next. Irs 1040ez forms Exported. Irs 1040ez forms   The tax does not apply to the sale of coal if the coal is in the stream of export when sold by the producer and the coal is actually exported. Irs 1040ez forms   Coal is in the stream of export when sold by the producer if the sale is a step in the exportation of the coal to its ultimate destination in a foreign country. Irs 1040ez forms For example, coal is in the stream of export when: The coal is loaded on an export vessel and title is transferred from the producer to a foreign purchaser, or The producer sells the coal to an export broker in the United States under terms of a contract showing that the coal is to be shipped to a foreign country. Irs 1040ez forms   Proof of export includes any of the following items. Irs 1040ez forms A copy of the export bill of lading issued by the delivering carrier. Irs 1040ez forms A certificate signed by the export carrier's agent or representative showing actual exportation of the coal. Irs 1040ez forms A certificate of landing signed by a customs officer of the foreign country to which the coal is exported. Irs 1040ez forms If the foreign country does not have a customs administrator, a statement of the foreign consignee showing receipt of the coal. Irs 1040ez forms Taxable Tires Taxable tires are divided into three categories for reporting and figuring the tax as described below. Irs 1040ez forms A tax is imposed on taxable tires sold by the manufacturer, producer, or importer at the rate of $. Irs 1040ez forms 0945 ($. Irs 1040ez forms 04725 in the case of a biasply tire or super single tire) for each 10 pounds of the maximum rated load capacity over 3,500 pounds. Irs 1040ez forms The three categories for reporting the tax and the tax rate are listed below. Irs 1040ez forms Taxable tires other than biasply or super single tires at $. Irs 1040ez forms 0945. Irs 1040ez forms Taxable tires, biasply or super single tires (other than super single tires designed for steering) at $. Irs 1040ez forms 04725. Irs 1040ez forms Taxable tires, super single tires designed for steering at $. Irs 1040ez forms 0945. Irs 1040ez forms A taxable tire is any tire of the type used on highway vehicles if wholly or partially made of rubber and if marked according to federal regulations for highway use. Irs 1040ez forms A biasply tire is a pneumatic tire on which the ply cords that extend to the beads are laid at alternate angles substantially less than 90 degrees to the centerline of the tread. Irs 1040ez forms A super single tire is a tire greater than 13 inches in cross section width designed to replace 2 tires in a dual fitment. Irs 1040ez forms Special rule, manufacturer's retail stores. Irs 1040ez forms   The excise tax on taxable tires is imposed at the time the taxable tires are delivered to the manufacturer-owned retail stores, not at the time of sale. Irs 1040ez forms Tires on imported articles. Irs 1040ez forms   The importer of an article equipped with taxable tires is treated as the manufacturer of the tires and is liable for the taxable tire excise tax when the article is sold (except in the case of an automobile bus chassis or body with tires). Irs 1040ez forms Tires exempt from tax. Irs 1040ez forms   The tax on taxable tires does not apply to the following items. Irs 1040ez forms Domestically recapped or retreaded tires if the tires have been sold previously in the United States and were taxable tires at the time of sale. Irs 1040ez forms Tire carcasses not suitable for commercial use. Irs 1040ez forms Tires for use on qualifying intercity, local, and school buses. Irs 1040ez forms For tax-free treatment, the registration requirements discussed earlier under Requirements for Exempt Sales apply. Irs 1040ez forms Tires sold for the exclusive use of the Department of Defense or the Coast Guard. Irs 1040ez forms Tires of a type used exclusively on mobile machinery. Irs 1040ez forms A taxable tire used on mobile machinery is not exempt from tax. Irs 1040ez forms Qualifying intercity or local bus. Irs 1040ez forms   This is any bus used mainly (more than 50%) to transport the general public for a fee and that either operates on a schedule along regular routes or seats at least 20 adults (excluding the driver). Irs 1040ez forms Qualifying school bus. Irs 1040ez forms   This is any bus substantially all the use (85% or more) of which is to transport students and employees of schools. Irs 1040ez forms Credit or refund. Irs 1040ez forms   A credit or refund (without interest) is allowable on tax-paid tires if the tires have been: Exported; Sold to a state or local government for its exclusive use; Sold to a nonprofit educational organization for its exclusive use (as defined under Communications Tax in chapter 4); Sold to a qualified blood collector organization (as defined under Communications Tax in chapter 4) for its exclusive use in connection with a vehicle the organization certifies will be primarily used in the collection, storage, or transportation of blood; Used or sold for use as supplies for vessels; or Sold in connection with qualified intercity, local, or school buses. Irs 1040ez forms   Also, a credit or refund (without interest) is allowable on tax-paid tires sold by any person on, or in connection with, any other article that is sold or used in an activity listed above. Irs 1040ez forms   The person who paid the tax is eligible to make the claim. Irs 1040ez forms Gas Guzzler Tax Tax is imposed on the sale by the manufacturer of automobiles of a model type that has a fuel economy standard as measured by the Environmental Protection Agency (EPA) of less than 22. Irs 1040ez forms 5 miles per gallon. Irs 1040ez forms If you import an automobile for personal use, you may be liable for this tax. Irs 1040ez forms Figure the tax on Form 6197, as discussed later. Irs 1040ez forms The tax rate is based on fuel economy rating. Irs 1040ez forms The tax rates for the gas guzzler tax are shown on Form 6197. Irs 1040ez forms A person that lengthens an existing automobile is the manufacturer of an automobile. Irs 1040ez forms Automobiles. Irs 1040ez forms   An automobile (including limousines) means any four-wheeled vehicle that is: Rated at an unloaded gross vehicle weight of 6,000 pounds or less, Propelled by an engine powered by gasoline or diesel fuel, and Intended for use mainly on public streets, roads, and highways. Irs 1040ez forms Vehicles not subject to tax. Irs 1040ez forms   For the gas guzzler tax, the following vehicles are not considered automobiles. Irs 1040ez forms Limousines with a gross unloaded vehicle weight of more than 6,000 pounds. Irs 1040ez forms Vehicles operated exclusively on a rail or rails. Irs 1040ez forms Vehicles sold for use and used primarily: As ambulances or combination ambulance-hearses, For police or other law enforcement purposes by federal, state, or local governments, or For firefighting purposes. Irs 1040ez forms Vehicles treated under 49 U. Irs 1040ez forms S. Irs 1040ez forms C. Irs 1040ez forms 32901 (1978) as non-passenger automobiles. Irs 1040ez forms This includes limousines manufactured primarily to transport more than 10 persons. Irs 1040ez forms   The manufacturer can sell a vehicle described in item (3) tax free only when the sale is made directly to a purchaser for the described emergency use and the manufacturer and purchaser (other than a state or local government) are registered. Irs 1040ez forms   Treat an Indian tribal government as a state only if the police or other law enforcement purposes are an essential tribal government function. Irs 1040ez forms Model type. Irs 1040ez forms   Model type is a particular class of automobile as determined by EPA regulations. Irs 1040ez forms Fuel economy. Irs 1040ez forms   Fuel economy is the average number of miles an automobile travels on a gallon of gasoline (or diesel fuel) rounded to the nearest 0. Irs 1040ez forms 1 mile as figured by the EPA. Irs 1040ez forms Imported automobiles. Irs 1040ez forms   The tax also applies to automobiles that do not have a prototype-based fuel economy rating assigned by the EPA. Irs 1040ez forms An automobile imported into the United States without a certificate of conformity to United States emission standards and that has no assigned fuel economy rating must be either: Converted by installation of emission controls to conform in all material respects to an automobile already certified for sale in the United States, or Modified by installation of emission control components and individually tested to demonstrate emission compliance. Irs 1040ez forms   An imported automobile that has been converted to conform to an automobile already certified for sale in the United States may use the fuel economy rating assigned to that certified automobile. Irs 1040ez forms   A fuel economy rating is not generally available for modified imported automobiles because the EPA does not require a highway fuel economy test on them. Irs 1040ez forms A separate highway fuel economy test would be required to devise a fuel economy rating (otherwise the automobile is presumed to fall within the lowest fuel economy rating category). Irs 1040ez forms   For more information about fuel economy ratings for imported automobiles, see Revenue Ruling 86-20 and Revenue Procedure 86-9 in Cumulative Bulletin 1986-1, and Revenue Procedure 87-10 in Cumulative Bulletin 1987-1. Irs 1040ez forms Exemptions. Irs 1040ez forms   No one is exempt from the gas guzzler tax, including the federal government, state and local governments, qualified blood collector organizations, and nonprofit educational organizations. Irs 1040ez forms However, see Vehicles not subject to tax, earlier. Irs 1040ez forms Form 6197. Irs 1040ez forms   Use Form 6197 to figure your tax liability for each quarter. Irs 1040ez forms Attach Form 6197 to your Form 720 for the quarter. Irs 1040ez forms See the Form 6197 instructions for more information and the one-time filing rules. Irs 1040ez forms Credit or refund. Irs 1040ez forms   If the manufacturer paid the tax on a vehicle that is used or resold for an emergency use (see item (3) under Vehicles not subject to tax), the manufacturer can claim a credit or refund. Irs 1040ez forms For information about how to file for credits or refunds, see the Instructions for Form 720 or Form 8849. Irs 1040ez forms Vaccines Tax is imposed on certain vaccines sold by the manufacturer in the United States. Irs 1040ez forms A taxable vaccine means any of the following vaccines. Irs 1040ez forms Any vaccine containing diphtheria toxoid. Irs 1040ez forms Any vaccine containing tetanus toxoid. Irs 1040ez forms Any vaccine containing pertussis bacteria, extracted or partial cell bacteria, or specific pertussis antigens. Irs 1040ez forms Any vaccine containing polio virus. Irs 1040ez forms Any vaccine against measles. Irs 1040ez forms Any vaccine against mumps. Irs 1040ez forms Any vaccine against rubella. Irs 1040ez forms Any vaccine against hepatitis A. Irs 1040ez forms Any vaccine against hepatitis B. Irs 1040ez forms Any vaccine against chicken pox. Irs 1040ez forms Any vaccine against rotavirus gastroenteritis. Irs 1040ez forms Any HIB vaccine. Irs 1040ez forms Any conjugate vaccine against streptococcus pneumoniae. Irs 1040ez forms Any trivalent vaccine against influenza or any other vaccine against influenza. Irs 1040ez forms Any meningococcal vaccine. Irs 1040ez forms Any vaccine against the human papillomavirus. Irs 1040ez forms The effective date for the tax on any vaccine against influenza, other than trivalent influenza vaccines, is the later of August 1, 2013, or the date the Secretary of Health and Human Services lists a vaccine against seasonal influenza for purposes of compensation for any vaccine-related injury or death through the Vaccine Injury Compensation Trust Fund. Irs 1040ez forms The tax is $. Irs 1040ez forms 75 per dose of each taxable vaccine. Irs 1040ez forms The tax per dose on a vaccine that contains more than one taxable vaccine is $. Irs 1040ez forms 75 times the number of taxable vaccines. Irs 1040ez forms Taxable use. Irs 1040ez forms   Any manufacturer (including a governmental entity) that uses a taxable vaccine before it is sold will be liable for the tax in the same manner as if the vaccine was sold by the manufacturer. Irs 1040ez forms Credit or refund. Irs 1040ez forms   A credit or refund (without interest) is available if the vaccine is: Returned to the person who paid the tax (other than for resale), or Destroyed. Irs 1040ez forms The claim for a credit or refund must be filed within 6 months after the vaccine is returned or destroyed. Irs 1040ez forms Conditions to allowance. Irs 1040ez forms   To claim a credit or refund, the person who paid the tax must have repaid or agreed to repay the tax to the ultimate purchaser of the vaccine or obtained the written consent of such purchaser to allowance of the credit or refund. Irs 1040ez forms Taxable Medical Devices Taxable medical devices. Irs 1040ez forms   The tax on the sale of certain medical devices by the manufacturer, producer, or importer of the device is 2. Irs 1040ez forms 3% (. Irs 1040ez forms 023) of the sales price. Irs 1040ez forms A taxable medical device is a device that is listed as a device with the Food and Drug Administration (FDA) under section 510(j) of the Federal Food, Drug, and Cosmetic Act and 21 CFR part 807, pursuant to FDA requirements. Irs 1040ez forms There are specific exemptions for eyeglasses, contact lenses, and hearing aids. Irs 1040ez forms There is also an exemption for devices that are determined by the Secretary to be of a type that are generally purchased by the general public at retail for individual use (this exemption is known as the retail exemption). Irs 1040ez forms See T. Irs 1040ez forms D. Irs 1040ez forms 9604 for information on how to determine whether a device falls within the retail exemption, and examples of how a taxpayer might evaluate a given device. Irs 1040ez forms More information. Irs 1040ez forms   For more information on the medical device tax, see section 4191, T. Irs 1040ez forms D. Irs 1040ez forms 9604, and Notice 2012-77. Irs 1040ez forms You can find T. Irs 1040ez forms D. Irs 1040ez forms 9604 and Notice 2012-77 on pages 730 and 781, respectively, of I. Irs 1040ez forms R. Irs 1040ez forms B. Irs 1040ez forms 2012-52 at www. Irs 1040ez forms irs. Irs 1040ez forms gov/pub/irs-irbs/irb12-52. Irs 1040ez forms pdf. 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