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2011 Federal Tax Forms 1040

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2011 Federal Tax Forms 1040

2011 federal tax forms 1040 Publication 526 - Main Content Table of Contents Organizations That Qualify To Receive Deductible ContributionsTypes of Qualified Organizations Contributions You Can DeductContributions From Which You Benefit Expenses Paid for Student Living With You Out-of-Pocket Expenses in Giving Services Expenses of Whaling Captains Contributions You Cannot DeductContributions to Individuals Contributions to Nonqualified Organizations Contributions From Which You Benefit Value of Time or Services Personal Expenses Appraisal Fees Contributions to Donor-Advised Funds Partial Interest in Property Contributions of PropertyContributions Subject to Special Rules Determining Fair Market Value Giving Property That Has Decreased in Value Giving Property That Has Increased in Value Penalty When To DeductChecks. 2011 federal tax forms 1040 Text message. 2011 federal tax forms 1040 Credit card. 2011 federal tax forms 1040 Pay-by-phone account. 2011 federal tax forms 1040 Stock certificate. 2011 federal tax forms 1040 Promissory note. 2011 federal tax forms 1040 Option. 2011 federal tax forms 1040 Borrowed funds. 2011 federal tax forms 1040 Conditional gift. 2011 federal tax forms 1040 Limits on Deductions50% Limit 30% Limit Special 30% Limit for Capital Gain Property 20% Limit Special 50% Limit for Qualified Conservation Contributions How To Figure Your Deduction When Limits Apply Records To KeepCash Contributions Noncash Contributions Out-of-Pocket Expenses How To ReportReporting expenses for student living with you. 2011 federal tax forms 1040 Total deduction over $500. 2011 federal tax forms 1040 Deduction over $5,000 for one item. 2011 federal tax forms 1040 Vehicle donations. 2011 federal tax forms 1040 Clothing and household items not in good used condition. 2011 federal tax forms 1040 Easement on building in historic district. 2011 federal tax forms 1040 Deduction over $500,000. 2011 federal tax forms 1040 How To Get Tax HelpLow Income Taxpayer Clinics Organizations That Qualify To Receive Deductible Contributions You can deduct your contributions only if you make them to a qualified organization. 2011 federal tax forms 1040 Most organizations, other than churches and governments, must apply to the IRS to become a qualified organization. 2011 federal tax forms 1040 How to check whether an organization can receive deductible charitable contributions. 2011 federal tax forms 1040   You can ask any organization whether it is a qualified organization, and most will be able to tell you. 2011 federal tax forms 1040 Or go to IRS. 2011 federal tax forms 1040 gov. 2011 federal tax forms 1040 Click on “Tools” and then on “Exempt Organizations Select Check” (www. 2011 federal tax forms 1040 irs. 2011 federal tax forms 1040 gov/Charities-&-Non-Profits/Exempt-Organizations-Select-Check). 2011 federal tax forms 1040 This online tool will enable you to search for qualified organizations. 2011 federal tax forms 1040 You can also call the IRS to find out if an organization is qualified. 2011 federal tax forms 1040 Call 1-877-829-5500. 2011 federal tax forms 1040 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. 2011 federal tax forms 1040 Deaf or hard of hearing individuals can also contact the IRS through relay services such as the Federal Relay Service at www. 2011 federal tax forms 1040 gsa. 2011 federal tax forms 1040 gov/fedrelay. 2011 federal tax forms 1040 Types of Qualified Organizations Generally, only the following types of organizations can be qualified organizations. 2011 federal tax forms 1040 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). 2011 federal tax forms 1040 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. 2011 federal tax forms 1040 Certain organizations that foster national or international amateur sports competition also qualify. 2011 federal tax forms 1040 War veterans' organizations, including posts, auxiliaries, trusts, or foundations, organized in the United States or any of its possessions (including Puerto Rico). 2011 federal tax forms 1040 Domestic fraternal societies, orders, and associations operating under the lodge system. 2011 federal tax forms 1040 (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. 2011 federal tax forms 1040 ) Certain nonprofit cemetery companies or corporations. 2011 federal tax forms 1040 (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. 2011 federal tax forms 1040 ) The United States or any state, the District of Columbia, a U. 2011 federal tax forms 1040 S. 2011 federal tax forms 1040 possession (including Puerto Rico), a political subdivision of a state or U. 2011 federal tax forms 1040 S. 2011 federal tax forms 1040 possession, or an Indian tribal government or any of its subdivisions that perform substantial government functions. 2011 federal tax forms 1040 (Your contribution to this type of organization is deductible only if it is to be used solely for public purposes. 2011 federal tax forms 1040 ) Example 1. 2011 federal tax forms 1040 You contribute cash to your city's police department to be used as a reward for information about a crime. 2011 federal tax forms 1040 The city police department is a qualified organization, and your contribution is for a public purpose. 2011 federal tax forms 1040 You can deduct your contribution. 2011 federal tax forms 1040 Example 2. 2011 federal tax forms 1040 You make a voluntary contribution to the social security trust fund, not earmarked for a specific account. 2011 federal tax forms 1040 Because the trust fund is part of the U. 2011 federal tax forms 1040 S. 2011 federal tax forms 1040 Government, you contributed to a qualified organization. 2011 federal tax forms 1040 You can deduct your contribution. 2011 federal tax forms 1040 Examples. 2011 federal tax forms 1040   The following list gives some examples of qualified organizations. 2011 federal tax forms 1040 Churches, a convention or association of churches, temples, synagogues, mosques, and other religious organizations. 2011 federal tax forms 1040 Most nonprofit charitable organizations such as the American Red Cross and the United Way. 2011 federal tax forms 1040 Most nonprofit educational organizations, including the Boy Scouts of America, Girl Scouts of America, colleges, and museums. 2011 federal tax forms 1040 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. 2011 federal tax forms 1040 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 . 2011 federal tax forms 1040 Nonprofit hospitals and medical research organizations. 2011 federal tax forms 1040 Utility company emergency energy programs, if the utility company is an agent for a charitable organization that assists individuals with emergency energy needs. 2011 federal tax forms 1040 Nonprofit volunteer fire companies. 2011 federal tax forms 1040 Nonprofit organizations that develop and maintain public parks and recreation facilities. 2011 federal tax forms 1040 Civil defense organizations. 2011 federal tax forms 1040 Canadian charities. 2011 federal tax forms 1040   You may be able to deduct contributions to certain Canadian charitable organizations covered under an income tax treaty with Canada. 2011 federal tax forms 1040 To deduct your contribution to a Canadian charity, you generally must have income from sources in Canada. 2011 federal tax forms 1040 See Publication 597, Information on the United States-Canada Income Tax Treaty, for information on how to figure your deduction. 2011 federal tax forms 1040 Mexican charities. 2011 federal tax forms 1040   Under the U. 2011 federal tax forms 1040 S. 2011 federal tax forms 1040 -Mexico income tax treaty, a contribution to a Mexican charitable organization may be deductible, but only if and to the extent the contribution would have been treated as a charitable contribution to a public charity created or organized under U. 2011 federal tax forms 1040 S. 2011 federal tax forms 1040 law. 2011 federal tax forms 1040 To deduct your contribution to a Mexican charity, you must have income from sources in Mexico. 2011 federal tax forms 1040 The limits described in Limits on Deductions , later, apply and are figured using your income from Mexican sources. 2011 federal tax forms 1040 Israeli charities. 2011 federal tax forms 1040   Under the U. 2011 federal tax forms 1040 S. 2011 federal tax forms 1040 -Israel income tax treaty, a contribution to an Israeli charitable organization is deductible if and to the extent the contribution would have been treated as a charitable contribution if the organization had been created or organized under U. 2011 federal tax forms 1040 S. 2011 federal tax forms 1040 law. 2011 federal tax forms 1040 To deduct your contribution to an Israeli charity, you must have income from sources in Israel. 2011 federal tax forms 1040 The limits described in Limits on Deductions , later, apply. 2011 federal tax forms 1040 The deduction is also limited to 25% of your adjusted gross income from Israeli sources. 2011 federal tax forms 1040 Contributions You Can Deduct Generally, you can deduct contributions of money or property you make to, or for the use of, a qualified organization. 2011 federal tax forms 1040 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. 2011 federal tax forms 1040 The contributions must be made to a qualified organization and not set aside for use by a specific person. 2011 federal tax forms 1040 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. 2011 federal tax forms 1040 See Contributions of Property , later. 2011 federal tax forms 1040 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. 2011 federal tax forms 1040 In addition, the total of your charitable contributions deduction and certain other itemized deductions may be limited. 2011 federal tax forms 1040 See Limits on Deductions , later. 2011 federal tax forms 1040 Table 1 in this publication gives examples of contributions you can and cannot deduct. 2011 federal tax forms 1040 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. 2011 federal tax forms 1040 Also see Contributions From Which You Benefit under Contributions You Cannot Deduct, later. 2011 federal tax forms 1040 If you pay more than fair market value to a qualified organization for goods or services, the excess may be a charitable contribution. 2011 federal tax forms 1040 For the excess amount to qualify, you must pay it with the intent to make a charitable contribution. 2011 federal tax forms 1040 Example 1. 2011 federal tax forms 1040 You pay $65 for a ticket to a dinner-dance at a church. 2011 federal tax forms 1040 Your entire $65 payment goes to the church. 2011 federal tax forms 1040 The ticket to the dinner-dance has a fair market value of $25. 2011 federal tax forms 1040 When you buy your ticket, you know its value is less than your payment. 2011 federal tax forms 1040 To figure the amount of your charitable contribution, subtract the value of the benefit you receive ($25) from your total payment ($65). 2011 federal tax forms 1040 You can deduct $40 as a charitable contribution to the church. 2011 federal tax forms 1040 Example 2. 2011 federal tax forms 1040 At a fundraising auction conducted by a charity, you pay $600 for a week's stay at a beach house. 2011 federal tax forms 1040 The amount you pay is no more than the fair rental value. 2011 federal tax forms 1040 You have not made a deductible charitable contribution. 2011 federal tax forms 1040 Athletic events. 2011 federal tax forms 1040   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. 2011 federal tax forms 1040   If any part of your payment is for tickets (rather than the right to buy tickets), that part is not deductible. 2011 federal tax forms 1040 Subtract the price of the tickets from your payment. 2011 federal tax forms 1040 You can deduct 80% of the remaining amount as a charitable contribution. 2011 federal tax forms 1040 Example 1. 2011 federal tax forms 1040 You pay $300 a year for membership in a university's athletic scholarship program. 2011 federal tax forms 1040 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. 2011 federal tax forms 1040 You can deduct $240 (80% of $300) as a charitable contribution. 2011 federal tax forms 1040 Example 2. 2011 federal tax forms 1040 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. 2011 federal tax forms 1040 You must subtract the usual price of a ticket ($120) from your $300 payment. 2011 federal tax forms 1040 The result is $180. 2011 federal tax forms 1040 Your deductible charitable contribution is $144 (80% of $180). 2011 federal tax forms 1040 Charity benefit events. 2011 federal tax forms 1040   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. 2011 federal tax forms 1040   If there is an established charge for the event, that charge is the value of your benefit. 2011 federal tax forms 1040 If there is no established charge, the reasonable value of the right to attend the event is the value of your benefit. 2011 federal tax forms 1040 Whether you use the tickets or other privileges has no effect on the amount you can deduct. 2011 federal tax forms 1040 However, if you return the ticket to the qualified organization for resale, you can deduct the entire amount you paid for the ticket. 2011 federal tax forms 1040    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. 2011 federal tax forms 1040 If the ticket shows the price of admission and the amount of the contribution, you can deduct the contribution amount. 2011 federal tax forms 1040 Example. 2011 federal tax forms 1040 You pay $40 to see a special showing of a movie for the benefit of a qualified organization. 2011 federal tax forms 1040 Printed on the ticket is “Contribution–$40. 2011 federal tax forms 1040 ” If the regular price for the movie is $8, your contribution is $32 ($40 payment − $8 regular price). 2011 federal tax forms 1040 Membership fees or dues. 2011 federal tax forms 1040   You may be able to deduct membership fees or dues you pay to a qualified organization. 2011 federal tax forms 1040 However, you can deduct only the amount that is more than the value of the benefits you receive. 2011 federal tax forms 1040   You cannot deduct dues, fees, or assessments paid to country clubs and other social organizations. 2011 federal tax forms 1040 They are not qualified organizations. 2011 federal tax forms 1040 Certain membership benefits can be disregarded. 2011 federal tax forms 1040   Both you and the organization can disregard the following membership benefits if you get them in return for an annual payment of $75 or less. 2011 federal tax forms 1040 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. 2011 federal tax forms 1040 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. 2011 federal tax forms 1040 20. 2011 federal tax forms 1040 Token items. 2011 federal tax forms 1040   You do not have to reduce your contribution by the value of any benefit you receive if both of the following are true. 2011 federal tax forms 1040 You receive only a small item or other benefit of token value. 2011 federal tax forms 1040 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. 2011 federal tax forms 1040 The organization determines whether the value of an item or benefit is substantial by using Revenue Procedures 90-12 and 92-49 and the inflation adjustment in Revenue Procedure 2012–41. 2011 federal tax forms 1040 Written statement. 2011 federal tax forms 1040   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. 2011 federal tax forms 1040 The statement must say you can deduct only the amount of your payment that is more than the value of the goods or services you received. 2011 federal tax forms 1040 It must also give you a good faith estimate of the value of those goods or services. 2011 federal tax forms 1040   The organization can give you the statement either when it solicits or when it receives the payment from you. 2011 federal tax forms 1040 Exception. 2011 federal tax forms 1040   An organization will not have to give you this statement if one of the following is true. 2011 federal tax forms 1040 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. 2011 federal tax forms 1040 You receive only items whose value is not substantial as described under Token items , earlier. 2011 federal tax forms 1040 You receive only membership benefits that can be disregarded, as described under Membership fees or dues , earlier. 2011 federal tax forms 1040 Expenses Paid for Student Living With You You may be able to deduct some expenses of having a student live with you. 2011 federal tax forms 1040 You can deduct qualifying expenses for a foreign or American student who: Lives in your home under a written agreement between you and a qualified organization (defined later) as part of a program of the organization to provide educational opportunities for the student, Is not your relative (defined later) or dependent (also defined later), and Is a full-time student in the twelfth or any lower grade at a school in the United States. 2011 federal tax forms 1040 You can deduct up to $50 a month for each full calendar month the student lives with you. 2011 federal tax forms 1040 Any month when conditions (1) through (3) above are met for 15 or more days counts as a full month. 2011 federal tax forms 1040 Qualified organization. 2011 federal tax forms 1040   For these purposes, a qualified organization can be any of the organizations described earlier under Types of Qualified Organizations , except those in (4) and (5). 2011 federal tax forms 1040 For example, if you are providing a home for a student as part of a state or local government program, you cannot deduct your expenses as charitable contributions. 2011 federal tax forms 1040 But see Foster parents under Out-of-Pocket Expenses in Giving Services, later, if you provide the home as a foster parent. 2011 federal tax forms 1040 Relative. 2011 federal tax forms 1040   The term “relative” means any of the following persons. 2011 federal tax forms 1040 Your child, stepchild, foster child, or a descendant of any of them (for example, your grandchild). 2011 federal tax forms 1040 A legally adopted child is considered your child. 2011 federal tax forms 1040 Your brother, sister, half brother, half sister, stepbrother, or stepsister. 2011 federal tax forms 1040 Your father, mother, grandparent, or other direct ancestor. 2011 federal tax forms 1040 Your stepfather or stepmother. 2011 federal tax forms 1040 A son or daughter of your brother or sister. 2011 federal tax forms 1040 A brother or sister of your father or mother. 2011 federal tax forms 1040 Your son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law. 2011 federal tax forms 1040 Dependent. 2011 federal tax forms 1040   For this purpose, the term “dependent” means: A person you can claim as a dependent, or A person you could have claimed as a dependent except that: He or she received gross income of $3,900 or more, He or she filed a joint return, or You, or your spouse if filing jointly, could be claimed as a dependent on someone else's 2013 return. 2011 federal tax forms 1040    Foreign students brought to this country under a qualified international education exchange program and placed in American homes for a temporary period generally are not U. 2011 federal tax forms 1040 S. 2011 federal tax forms 1040 residents and cannot be claimed as dependents. 2011 federal tax forms 1040 Qualifying expenses. 2011 federal tax forms 1040   You may be able to deduct the cost of books, tuition, food, clothing, transportation, medical and dental care, entertainment, and other amounts you actually spend for the well-being of the student. 2011 federal tax forms 1040 Expenses that do not qualify. 2011 federal tax forms 1040   You cannot deduct depreciation on your home, the fair market value of lodging, and similar items not considered amounts actually spent by you. 2011 federal tax forms 1040 Nor can you deduct general household expenses, such as taxes, insurance, and repairs. 2011 federal tax forms 1040 Reimbursed expenses. 2011 federal tax forms 1040   In most cases, you cannot claim a charitable contribution deduction if you are compensated or reimbursed for any part of the costs of having a student live with you. 2011 federal tax forms 1040 However, you may be able to claim a charitable contribution deduction for the unreimbursed portion of your expenses if you are reimbursed only for an extraordinary or one-time item, such as a hospital bill or vacation trip, you paid in advance at the request of the student's parents or the sponsoring organization. 2011 federal tax forms 1040 Mutual exchange program. 2011 federal tax forms 1040   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. 2011 federal tax forms 1040 Reporting expenses. 2011 federal tax forms 1040   For a list of what you must file with your return if you deduct expenses for a student living with you, see Reporting expenses for student living with you under How To Report, later. 2011 federal tax forms 1040 Out-of-Pocket Expenses in Giving Services Table 2. 2011 federal tax forms 1040 Volunteers' Questions and Answers If you volunteer for a qualified organization, the following questions and answers may apply to you. 2011 federal tax forms 1040 All of the rules explained in this publication also apply. 2011 federal tax forms 1040 See, in particular, Out-of-Pocket Expenses in Giving Services . 2011 federal tax forms 1040 Question Answer I volunteer 6 hours a week in the office of a qualified organization. 2011 federal tax forms 1040 The receptionist is paid $10 an hour for the same work. 2011 federal tax forms 1040 Can I deduct $60 a week for my time? No, you cannot deduct the value of your time or services. 2011 federal tax forms 1040  The office is 30 miles from my home. 2011 federal tax forms 1040 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. 2011 federal tax forms 1040 If you do not want to figure your actual costs, you can deduct 14 cents for each mile. 2011 federal tax forms 1040 I volunteer as a Red Cross nurse's aide at a hospital. 2011 federal tax forms 1040 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. 2011 federal tax forms 1040 I pay a babysitter to watch my children while I volunteer for a qualified organization. 2011 federal tax forms 1040 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. 2011 federal tax forms 1040 (If you have childcare expenses so you can work for pay, see Publication 503, Child and Dependent Care Expenses. 2011 federal tax forms 1040 ) 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. 2011 federal tax forms 1040 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. 2011 federal tax forms 1040 Table 2 contains questions and answers that apply to some individuals who volunteer their services. 2011 federal tax forms 1040 Underprivileged youths selected by charity. 2011 federal tax forms 1040   You can deduct reasonable unreimbursed out-of-pocket expenses you pay to allow underprivileged youths to attend athletic events, movies, or dinners. 2011 federal tax forms 1040 The youths must be selected by a charitable organization whose goal is to reduce juvenile delinquency. 2011 federal tax forms 1040 Your own similar expenses in accompanying the youths are not deductible. 2011 federal tax forms 1040 Conventions. 2011 federal tax forms 1040   If a qualified organization selects you to attend a convention as its representative, you can deduct your unreimbursed expenses for travel, including reasonable amounts for meals and lodging, while away from home overnight for the convention. 2011 federal tax forms 1040 However, see Travel , later. 2011 federal tax forms 1040   You cannot deduct personal expenses for sightseeing, fishing parties, theater tickets, or nightclubs. 2011 federal tax forms 1040 You also cannot deduct travel, meals and lodging, and other expenses for your spouse or children. 2011 federal tax forms 1040   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. 2011 federal tax forms 1040 You can, however, deduct unreimbursed expenses that are directly connected with giving services for your church during the convention. 2011 federal tax forms 1040 Uniforms. 2011 federal tax forms 1040   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. 2011 federal tax forms 1040 Foster parents. 2011 federal tax forms 1040   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. 2011 federal tax forms 1040 A qualified organization must select the individuals you take into your home for foster care. 2011 federal tax forms 1040   You can deduct expenses that meet both of the following requirements. 2011 federal tax forms 1040 They are unreimbursed out-of-pocket expenses to feed, clothe, and care for the foster child. 2011 federal tax forms 1040 They are incurred primarily to benefit the qualified organization. 2011 federal tax forms 1040   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. 2011 federal tax forms 1040 For details, see Publication 501, Exemptions, Standard Deduction, and Filing Information. 2011 federal tax forms 1040 Example. 2011 federal tax forms 1040 You cared for a foster child because you wanted to adopt her, not to benefit the agency that placed her in your home. 2011 federal tax forms 1040 Your unreimbursed expenses are not deductible as charitable contributions. 2011 federal tax forms 1040 Church deacon. 2011 federal tax forms 1040   You can deduct as a charitable contribution any unreimbursed expenses you have while in a permanent diaconate program established by your church. 2011 federal tax forms 1040 These expenses include the cost of vestments, books, and transportation required in order to serve in the program as either a deacon candidate or an ordained deacon. 2011 federal tax forms 1040 Car expenses. 2011 federal tax forms 1040   You can deduct as a charitable contribution any unreimbursed out-of-pocket expenses, such as the cost of gas and oil, directly related to the use of your car in giving services to a charitable organization. 2011 federal tax forms 1040 You cannot deduct general repair and maintenance expenses, depreciation, registration fees, or the costs of tires or insurance. 2011 federal tax forms 1040   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. 2011 federal tax forms 1040   You can deduct parking fees and tolls whether you use your actual expenses or the standard mileage rate. 2011 federal tax forms 1040   You must keep reliable written records of your car expenses. 2011 federal tax forms 1040 For more information, see Car expenses under Records To Keep, later. 2011 federal tax forms 1040 Travel. 2011 federal tax forms 1040   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. 2011 federal tax forms 1040 This applies whether you pay the expenses directly or indirectly. 2011 federal tax forms 1040 You are paying the expenses indirectly if you make a payment to the charitable organization and the organization pays for your travel expenses. 2011 federal tax forms 1040   The deduction for travel expenses will not be denied simply because you enjoy providing services to the charitable organization. 2011 federal tax forms 1040 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. 2011 federal tax forms 1040 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. 2011 federal tax forms 1040 Example 1. 2011 federal tax forms 1040 You are a troop leader for a tax-exempt youth group and you take the group on a camping trip. 2011 federal tax forms 1040 You are responsible for overseeing the setup of the camp and for providing adult supervision for other activities during the entire trip. 2011 federal tax forms 1040 You participate in the activities of the group and enjoy your time with them. 2011 federal tax forms 1040 You oversee the breaking of camp and you transport the group home. 2011 federal tax forms 1040 You can deduct your travel expenses. 2011 federal tax forms 1040 Example 2. 2011 federal tax forms 1040 You sail from one island to another and spend 8 hours a day counting whales and other forms of marine life. 2011 federal tax forms 1040 The project is sponsored by a charitable organization. 2011 federal tax forms 1040 In most circumstances, you cannot deduct your expenses. 2011 federal tax forms 1040 Example 3. 2011 federal tax forms 1040 You work for several hours each morning on an archeological dig sponsored by a charitable organization. 2011 federal tax forms 1040 The rest of the day is free for recreation and sightseeing. 2011 federal tax forms 1040 You cannot take a charitable contribution deduction even though you work very hard during those few hours. 2011 federal tax forms 1040 Example 4. 2011 federal tax forms 1040 You spend the entire day attending a charitable organization's regional meeting as a chosen representative. 2011 federal tax forms 1040 In the evening you go to the theater. 2011 federal tax forms 1040 You can claim your travel expenses as charitable contributions, but you cannot claim the cost of your evening at the theater. 2011 federal tax forms 1040 Daily allowance (per diem). 2011 federal tax forms 1040   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. 2011 federal tax forms 1040 You may be able to deduct any necessary travel expenses that are more than the allowance. 2011 federal tax forms 1040 Deductible travel expenses. 2011 federal tax forms 1040   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. 2011 federal tax forms 1040 Because these travel expenses are not business-related, they are not subject to the same limits as business related expenses. 2011 federal tax forms 1040 For information on business travel expenses, see Travel in Publication 463, Travel, Entertainment, Gift, and Car Expenses. 2011 federal tax forms 1040 Expenses of Whaling Captains You may be able to deduct as a charitable contribution any reasonable and necessary whaling expenses you pay during the year to carry out sanctioned whaling activities. 2011 federal tax forms 1040 The deduction is limited to $10,000 a year. 2011 federal tax forms 1040 To claim the deduction, you must be recognized by the Alaska Eskimo Whaling Commission as a whaling captain charged with the responsibility of maintaining and carrying out sanctioned whaling activities. 2011 federal tax forms 1040 Sanctioned whaling activities are subsistence bowhead whale hunting activities conducted under the management plan of the Alaska Eskimo Whaling Commission. 2011 federal tax forms 1040 Whaling expenses include expenses for: Acquiring and maintaining whaling boats, weapons, and gear used in sanctioned whaling activities, Supplying food for the crew and other provisions for carrying out these activities, and Storing and distributing the catch from these activities. 2011 federal tax forms 1040 You must keep records showing the time, place, date, amount, and nature of the expenses. 2011 federal tax forms 1040 For details, see Revenue Procedure 2006-50, which is on page 944 of Internal Revenue Bulletin 2006-47 at www. 2011 federal tax forms 1040 irs. 2011 federal tax forms 1040 gov/pub/irs-irbs/irb06-47. 2011 federal tax forms 1040 pdf. 2011 federal tax forms 1040 Contributions You Cannot Deduct There are some contributions you cannot deduct and others you can deduct only in part. 2011 federal tax forms 1040 You cannot deduct as a charitable contribution: A contribution to a specific individual, A contribution to a nonqualified organization, The part of a contribution from which you receive or expect to receive a benefit, The value of your time or services, Your personal expenses, A qualified charitable distribution from an individual retirement arrangement (IRA), Appraisal fees, Certain contributions to donor-advised funds, or Certain contributions of partial interests in property. 2011 federal tax forms 1040 Detailed discussions of these items follow. 2011 federal tax forms 1040 Contributions to Individuals You cannot deduct contributions to specific individuals, including the following. 2011 federal tax forms 1040 Contributions to fraternal societies made for the purpose of paying medical or burial expenses of members. 2011 federal tax forms 1040 Contributions to individuals who are needy or worthy. 2011 federal tax forms 1040 You cannot deduct these contributions even if you make them to a qualified organization for the benefit of a specific person. 2011 federal tax forms 1040 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. 2011 federal tax forms 1040 Example. 2011 federal tax forms 1040 You can deduct contributions to a qualified organization for flood relief, hurricane relief, or other disaster relief. 2011 federal tax forms 1040 However, you cannot deduct contributions earmarked for relief of a particular individual or family. 2011 federal tax forms 1040 Payments to a member of the clergy that can be spent as he or she wishes, such as for personal expenses. 2011 federal tax forms 1040 Expenses you paid for another person who provided services to a qualified organization. 2011 federal tax forms 1040 Example. 2011 federal tax forms 1040 Your son does missionary work. 2011 federal tax forms 1040 You pay his expenses. 2011 federal tax forms 1040 You cannot claim a deduction for your son's unreimbursed expenses related to his contribution of services. 2011 federal tax forms 1040 Payments to a hospital that are for a specific patient's care or for services for a specific patient. 2011 federal tax forms 1040 You cannot deduct these payments even if the hospital is operated by a city, state, or other qualified organization. 2011 federal tax forms 1040 Contributions to Nonqualified Organizations You cannot deduct contributions to organizations that are not qualified to receive tax-deductible contributions, including the following. 2011 federal tax forms 1040 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. 2011 federal tax forms 1040 Chambers of commerce and other business leagues or organizations. 2011 federal tax forms 1040 Civic leagues and associations. 2011 federal tax forms 1040 Communist organizations. 2011 federal tax forms 1040 Country clubs and other social clubs. 2011 federal tax forms 1040 Foreign organizations other than certain Canadian, Israeli, or Mexican charitable organizations. 2011 federal tax forms 1040 (See Canadian charities , Mexican charities , and Israeli charities under Organizations That Qualify To Receive Deductible Contributions, earlier. 2011 federal tax forms 1040 ) Also, you cannot deduct a contribution you made to any qualifying organization if the contribution is earmarked to go to a foreign organization. 2011 federal tax forms 1040 However, certain contributions to a qualified organization for use in a program conducted by a foreign charity may be deductible as long as they are not earmarked to go to the foreign charity. 2011 federal tax forms 1040 For the contribution to be deductible, the qualified organization must approve the program as furthering its own exempt purposes and must keep control over the use of the contributed funds. 2011 federal tax forms 1040 The contribution is also deductible if the foreign charity is only an administrative arm of the qualified organization. 2011 federal tax forms 1040 Homeowners' associations. 2011 federal tax forms 1040 Labor unions. 2011 federal tax forms 1040 But you may be able to deduct union dues as a miscellaneous itemized deduction, subject to the 2%-of-adjusted-gross-income limit, on Schedule A (Form 1040). 2011 federal tax forms 1040 See Publication 529, Miscellaneous Deductions. 2011 federal tax forms 1040 Political organizations and candidates. 2011 federal tax forms 1040 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. 2011 federal tax forms 1040 See Contributions From Which You Benefit under Contributions You Can Deduct, earlier. 2011 federal tax forms 1040 These contributions include the following. 2011 federal tax forms 1040 Contributions for lobbying. 2011 federal tax forms 1040 This includes amounts you earmark for use in, or in connection with, influencing specific legislation. 2011 federal tax forms 1040 Contributions to a retirement home for room, board, maintenance, or admittance. 2011 federal tax forms 1040 Also, if the amount of your contribution depends on the type or size of apartment you will occupy, it is not a charitable contribution. 2011 federal tax forms 1040 Costs of raffles, bingo, lottery, etc. 2011 federal tax forms 1040 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. 2011 federal tax forms 1040 For information on how to report gambling winnings and losses, see Deductions Not Subject to the 2% Limit in Publication 529. 2011 federal tax forms 1040 Dues to fraternal orders and similar groups. 2011 federal tax forms 1040 However, see Membership fees or dues under Contributions From Which You Benefit, earlier. 2011 federal tax forms 1040 Tuition, or amounts you pay instead of tuition. 2011 federal tax forms 1040 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. 2011 federal tax forms 1040 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. 2011 federal tax forms 1040 ” Contributions connected with split-dollar insurance arrangements. 2011 federal tax forms 1040 You cannot deduct any part of a contribution to a charitable organization if, in connection with the contribution, the organization directly or indirectly pays, has paid, or is expected to pay any premium on any life insurance, annuity, or endowment contract for which you, any member of your family, or any other person chosen by you (other than a qualified charitable organization) is a beneficiary. 2011 federal tax forms 1040 Example. 2011 federal tax forms 1040 You donate money to a charitable organization. 2011 federal tax forms 1040 The charity uses the money to purchase a cash value life insurance policy. 2011 federal tax forms 1040 The beneficiaries under the insurance policy include members of your family. 2011 federal tax forms 1040 Even though the charity may eventually get some benefit out of the insurance policy, you cannot deduct any part of the donation. 2011 federal tax forms 1040 Qualified Charitable Distributions A qualified charitable distribution (QCD) is a distribution made directly by the trustee of your individual retirement arrangement (IRA), other than a SEP or SIMPLE IRA, to certain qualified organizations. 2011 federal tax forms 1040 You must have been at least age 70½ when the distribution was made. 2011 federal tax forms 1040 Your total QCDs for the year cannot be more than $100,000. 2011 federal tax forms 1040 If all the requirements are met, a QCD is nontaxable, but you cannot claim a charitable contribution deduction for a QCD. 2011 federal tax forms 1040 See Publication 590, Individual Retirement Arrangements (IRAs), for more information about QCDs. 2011 federal tax forms 1040 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. 2011 federal tax forms 1040 Personal Expenses You cannot deduct personal, living, or family expenses, such as the following items. 2011 federal tax forms 1040 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. 2011 federal tax forms 1040 Adoption expenses, including fees paid to an adoption agency and the costs of keeping a child in your home before adoption is final. 2011 federal tax forms 1040 However, you may be able to claim a tax credit for these expenses. 2011 federal tax forms 1040 Also, you may be able to exclude from your gross income amounts paid or reimbursed by your employer for your adoption expenses. 2011 federal tax forms 1040 See Form 8839, Qualified Adoption Expenses, and its instructions, for more information. 2011 federal tax forms 1040 You also may be able to claim an exemption for the child. 2011 federal tax forms 1040 See Exemptions for Dependents in Publication 501 for more information. 2011 federal tax forms 1040 Appraisal Fees You cannot deduct as a charitable contribution any fees you pay to find the fair market value of donated property. 2011 federal tax forms 1040 But you can claim them, subject to the 2%-of-adjusted-gross-income limit, as a miscellaneous itemized deduction on Schedule A (Form 1040). 2011 federal tax forms 1040 See Deductions Subject to the 2% Limit in Publication 529 for more information. 2011 federal tax forms 1040 Contributions to Donor-Advised Funds You cannot deduct a contribution to a donor-advised fund if: The qualified organization that sponsors the fund is a war veterans' organization, a fraternal society, or a nonprofit cemetery company, or You do not have an acknowledgment from that sponsoring organization that it has exclusive legal control over the assets contributed. 2011 federal tax forms 1040 There are also other circumstances in which you cannot deduct your contribution to a donor-advised fund. 2011 federal tax forms 1040 Generally, a donor-advised fund is a fund or account in which a donor can, because of being a donor, advise the fund how to distribute or invest amounts held in the fund. 2011 federal tax forms 1040 For details, see Internal Revenue Code section 170(f)(18). 2011 federal tax forms 1040 Partial Interest in Property Generally, you cannot deduct a contribution of less than your entire interest in property. 2011 federal tax forms 1040 For details, see Partial Interest in Property under Contributions of Property, later. 2011 federal tax forms 1040 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. 2011 federal tax forms 1040 However, if the property has increased in value, you may have to make some adjustments to the amount of your deduction. 2011 federal tax forms 1040 See Giving Property That Has Increased in Value , later. 2011 federal tax forms 1040 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. 2011 federal tax forms 1040 Contributions Subject to Special Rules Special rules apply if you contribute: Clothing or household items, A car, boat, or airplane, Taxidermy property, Property subject to a debt, A partial interest in property, A fractional interest in tangible personal property, A qualified conservation contribution, A future interest in tangible personal property, Inventory from your business, or A patent or other intellectual property. 2011 federal tax forms 1040 These special rules are described next. 2011 federal tax forms 1040 Clothing and Household Items You cannot take a deduction for clothing or household items you donate unless the clothing or household items are in good used condition or better. 2011 federal tax forms 1040 Exception. 2011 federal tax forms 1040   You can take a deduction for a contribution of an item of clothing or a household item that is not in good used condition or better if you deduct more than $500 for it and include a qualified appraisal of it with your return. 2011 federal tax forms 1040 Household items. 2011 federal tax forms 1040   Household items include: Furniture and furnishings, Electronics, Appliances, Linens, and Other similar items. 2011 federal tax forms 1040   Household items do not include: Food, Paintings, antiques, and other objects of art, Jewelry and gems, and Collections. 2011 federal tax forms 1040 Fair market value. 2011 federal tax forms 1040   To determine the fair market value of these items, use the rules under Determining Fair Market Value , later. 2011 federal tax forms 1040 Cars, Boats, and Airplanes The following rules apply to any donation of a qualified vehicle. 2011 federal tax forms 1040 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. 2011 federal tax forms 1040 Deduction more than $500. 2011 federal tax forms 1040   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. 2011 federal tax forms 1040 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. 2011 federal tax forms 1040 Form 1098-C. 2011 federal tax forms 1040   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. 2011 federal tax forms 1040 The Form 1098-C (or other statement) will show the gross proceeds from the sale of the vehicle. 2011 federal tax forms 1040   If you e-file your return, you must: Attach Copy B of Form 1098-C to Form 8453, U. 2011 federal tax forms 1040 S. 2011 federal tax forms 1040 Individual Income Tax Transmittal for an IRS e-file Return, and mail the forms to the IRS, or Include Copy B of Form 1098-C as a pdf attachment if your software program allows it. 2011 federal tax forms 1040   If you do not attach Form 1098-C (or other statement), you cannot deduct your contribution. 2011 federal tax forms 1040    You must get Form 1098-C (or other statement) within 30 days of the sale of the vehicle. 2011 federal tax forms 1040 But if exception 1 or 2 (described later) applies, you must get Form 1098-C (or other statement) within 30 days of your donation. 2011 federal tax forms 1040 Filing deadline approaching and still no Form 1098-C. 2011 federal tax forms 1040   If the filing deadline is approaching and you still do not have a Form 1098-C, you have two choices. 2011 federal tax forms 1040 Request an automatic 6-month extension of time to file your return. 2011 federal tax forms 1040 You can get this extension by filing Form 4868, Application for Automatic Extension of Time To File U. 2011 federal tax forms 1040 S. 2011 federal tax forms 1040 Individual Income Tax Return. 2011 federal tax forms 1040 For more information, see the instructions for Form 4868. 2011 federal tax forms 1040 File the return on time without claiming the deduction for the qualified vehicle. 2011 federal tax forms 1040 After receiving the Form 1098-C, file an amended return, Form 1040X, Amended U. 2011 federal tax forms 1040 S. 2011 federal tax forms 1040 Individual Income Tax Return, claiming the deduction. 2011 federal tax forms 1040 Attach Copy B of Form 1098-C (or other statement) to the amended return. 2011 federal tax forms 1040 Exceptions. 2011 federal tax forms 1040   There are two exceptions to the rules just described for deductions of more than $500. 2011 federal tax forms 1040 Exception 1—vehicle used or improved by organization. 2011 federal tax forms 1040   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. 2011 federal tax forms 1040 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. 2011 federal tax forms 1040 The Form 1098-C (or other statement) will show whether this exception applies. 2011 federal tax forms 1040    Exception 2—vehicle given or sold to needy individual. 2011 federal tax forms 1040   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. 2011 federal tax forms 1040 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. 2011 federal tax forms 1040 The Form 1098-C (or other statement) will show whether this exception applies. 2011 federal tax forms 1040   This exception does not apply if the organization sells the vehicle at auction. 2011 federal tax forms 1040 In that case, you cannot deduct the vehicle's fair market value. 2011 federal tax forms 1040 Example. 2011 federal tax forms 1040 Anita donates a used car to a qualified organization. 2011 federal tax forms 1040 She bought it 3 years ago for $9,000. 2011 federal tax forms 1040 A used car guide shows the fair market value for this type of car is $6,000. 2011 federal tax forms 1040 However, Anita gets a Form 1098-C from the organization showing the car was sold for $2,900. 2011 federal tax forms 1040 Neither exception 1 nor exception 2 applies. 2011 federal tax forms 1040 If Anita itemizes her deductions, she can deduct $2,900 for her donation. 2011 federal tax forms 1040 She must attach Form 1098-C and Form 8283 to her return. 2011 federal tax forms 1040 Deduction $500 or less. 2011 federal tax forms 1040   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. 2011 federal tax forms 1040 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. 2011 federal tax forms 1040   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. 2011 federal tax forms 1040 The statement must contain the information and meet the tests for an acknowledgment described under Contributions of $250 or More under Records To Keep, later. 2011 federal tax forms 1040 Fair market value. 2011 federal tax forms 1040   To determine a vehicle's fair market value, use the rules described under Determining Fair Market Value , later. 2011 federal tax forms 1040 Donations of inventory. 2011 federal tax forms 1040   The vehicle donation rules just described do not apply to donations of inventory. 2011 federal tax forms 1040 For example, these rules do not apply if you are a car dealer who donates a car you had been holding for sale to customers. 2011 federal tax forms 1040 See Inventory , later. 2011 federal tax forms 1040 Taxidermy Property If you donate taxidermy property to a qualified organization, your deduction is limited to your basis in the property or its fair market value, whichever is less. 2011 federal tax forms 1040 This applies if you prepared, stuffed, or mounted the property or paid or incurred the cost of preparing, stuffing, or mounting the property. 2011 federal tax forms 1040 Your basis for this purpose includes only the cost of preparing, stuffing, and mounting the property. 2011 federal tax forms 1040 Your basis does not include transportation or travel costs. 2011 federal tax forms 1040 It also does not include the direct or indirect costs for hunting or killing an animal, such as equipment costs. 2011 federal tax forms 1040 In addition, it does not include the value of your time. 2011 federal tax forms 1040 Taxidermy property means any work of art that: Is the reproduction or preservation of an animal, in whole or in part, Is prepared, stuffed, or mounted to recreate one or more characteristics of the animal, and Contains a part of the body of the dead animal. 2011 federal tax forms 1040 Property Subject to a Debt If you contribute property subject to a debt (such as a mortgage), you must reduce the fair market value of the property by: Any allowable deduction for interest you paid (or will pay) that is attributable to any period after the contribution, and If the property is a bond, the lesser of: Any allowable deduction for interest you paid (or will pay) to buy or carry the bond that is attributable to any period before the contribution, or The interest, including bond discount, receivable on the bond that is attributable to any period before the contribution, and that is not includible in your income due to your accounting method. 2011 federal tax forms 1040 This prevents you from deducting the same amount as both investment interest and a charitable contribution. 2011 federal tax forms 1040 If the recipient (or another person) assumes the debt, you must also reduce the fair market value of the property by the amount of the outstanding debt assumed. 2011 federal tax forms 1040 The amount of the debt is also treated as an amount realized on the sale or exchange of property for purposes of figuring your taxable gain (if any). 2011 federal tax forms 1040 For more information, see Bargain Sales under Giving Property That Has Increased in Value, later. 2011 federal tax forms 1040 Partial Interest in Property Generally, you cannot deduct a charitable contribution of less than your entire interest in property. 2011 federal tax forms 1040 Right to use property. 2011 federal tax forms 1040   A contribution of the right to use property is a contribution of less than your entire interest in that property and is not deductible. 2011 federal tax forms 1040 Example 1. 2011 federal tax forms 1040 You own a 10-story office building and donate rent-free use of the top floor to a charitable organization. 2011 federal tax forms 1040 Because you still own the building, you have contributed a partial interest in the property and cannot take a deduction for the contribution. 2011 federal tax forms 1040 Example 2. 2011 federal tax forms 1040 Mandy White owns a vacation home at the beach that she sometimes rents to others. 2011 federal tax forms 1040 For a fund-raising auction at her church, she donated the right to use the vacation home for 1 week. 2011 federal tax forms 1040 At the auction, the church received and accepted a bid from Lauren Green equal to the fair rental value of the home for 1 week. 2011 federal tax forms 1040 Mandy cannot claim a deduction because of the partial interest rule. 2011 federal tax forms 1040 Lauren cannot claim a deduction either, because she received a benefit equal to the amount of her payment. 2011 federal tax forms 1040 See Contributions From Which You Benefit , earlier. 2011 federal tax forms 1040 Exceptions. 2011 federal tax forms 1040   You can deduct a charitable contribution of a partial interest in property only if that interest represents one of the following items. 2011 federal tax forms 1040 A remainder interest in your personal home or farm. 2011 federal tax forms 1040 A remainder interest is one that passes to a beneficiary after the end of an earlier interest in the property. 2011 federal tax forms 1040 Example. 2011 federal tax forms 1040 You keep the right to live in your home during your lifetime and give your church a remainder interest that begins upon your death. 2011 federal tax forms 1040 You can deduct the value of the remainder interest. 2011 federal tax forms 1040 An undivided part of your entire interest. 2011 federal tax forms 1040 This must consist of a part of every substantial interest or right you own in the property and must last as long as your interest in the property lasts. 2011 federal tax forms 1040 But see Fractional Interest in Tangible Personal Property , later. 2011 federal tax forms 1040 Example. 2011 federal tax forms 1040 You contribute voting stock to a qualified organization but keep the right to vote the stock. 2011 federal tax forms 1040 The right to vote is a substantial right in the stock. 2011 federal tax forms 1040 You have not contributed an undivided part of your entire interest and cannot deduct your contribution. 2011 federal tax forms 1040 A partial interest that would be deductible if transferred to certain types of trusts. 2011 federal tax forms 1040 A qualified conservation contribution (defined later). 2011 federal tax forms 1040 For information about how to figure the value of a contribution of a partial interest in property, see Partial Interest in Property Not in Trust in Publication 561. 2011 federal tax forms 1040 Fractional Interest in Tangible Personal Property You cannot deduct a charitable contribution of a fractional interest in tangible personal property unless all interests in the property are held immediately before the contribution by: You, or You and the qualifying organization receiving the contribution. 2011 federal tax forms 1040 If you make an additional contribution later, the fair market value of that contribution will be determined by using the smaller of: The fair market value of the property at the time of the initial contribution, or The fair market value of the property at the time of the additional contribution. 2011 federal tax forms 1040 Tangible personal property is defined later under Future Interest in Tangible Personal Property . 2011 federal tax forms 1040 A fractional interest in property is an undivided portion of your entire interest in the property. 2011 federal tax forms 1040 Example. 2011 federal tax forms 1040 An undivided one-quarter interest in a painting that entitles an art museum to possession of the painting for 3 months of each year is a fractional interest in the property. 2011 federal tax forms 1040 Recapture of deduction. 2011 federal tax forms 1040   You must recapture your charitable contribution deduction by including it in your income if both of the following statements are true. 2011 federal tax forms 1040 You contributed a fractional interest in tangible personal property after August 17, 2006. 2011 federal tax forms 1040 You do not contribute the rest of your interests in the property to the original recipient or, if it no longer exists, another qualified organization on or before the earlier of: The date that is 10 years after the date of the initial contribution, or The date of your death. 2011 federal tax forms 1040   Recapture is also required if the qualified organization has not taken substantial physical possession of the property and used it in a way related to the organization's purpose during the period beginning on the date of the initial contribution and ending on the earlier of: The date that is 10 years after the date of the initial contribution, or The date of your death. 2011 federal tax forms 1040 Additional tax. 2011 federal tax forms 1040   If you must recapture your deduction, you must also pay interest and an additional tax equal to 10% of the amount recaptured. 2011 federal tax forms 1040 Qualified Conservation Contribution A qualified conservation contribution is a contribution of a qualified real property interest to a qualified organization to be used only for conservation purposes. 2011 federal tax forms 1040 Qualified organization. 2011 federal tax forms 1040   For purposes of a qualified conservation contribution, a qualified organization is: A governmental unit, A publicly supported charity, or An organization controlled by, and operated for the exclusive benefit of, a governmental unit or a publicly supported charity. 2011 federal tax forms 1040 The organization also must have a commitment to protect the conservation purposes of the donation and must have the resources to enforce the restrictions. 2011 federal tax forms 1040   A publicly supported charity is an organization of the type described in (1) under Types of Qualified Organizations , earlier, that normally receives a substantial part of its support, other than income from its exempt activities, from direct or indirect contributions from the general public or from governmental units. 2011 federal tax forms 1040 Qualified real property interest. 2011 federal tax forms 1040   This is any of the following interests in real property. 2011 federal tax forms 1040 Your entire interest in real estate other than a mineral interest (subsurface oil, gas, or other minerals, and the right of access to these minerals). 2011 federal tax forms 1040 A remainder interest. 2011 federal tax forms 1040 A restriction (granted in perpetuity) on the use that may be made of the real property. 2011 federal tax forms 1040 Conservation purposes. 2011 federal tax forms 1040   Your contribution must be made only for one of the following conservation purposes. 2011 federal tax forms 1040 Preserving land areas for outdoor recreation by, or for the education of, the general public. 2011 federal tax forms 1040 Protecting a relatively natural habitat of fish, wildlife, or plants, or a similar ecosystem. 2011 federal tax forms 1040 Preserving open space, including farmland and forest land, if it yields a significant public benefit. 2011 federal tax forms 1040 The open space must be preserved either for the scenic enjoyment of the general public or under a clearly defined federal, state, or local governmental conservation policy. 2011 federal tax forms 1040 Preserving a historically important land area or a certified historic structure. 2011 federal tax forms 1040 Building in registered historic district. 2011 federal tax forms 1040   If a building in a registered historic district is a certified historic structure, a contribution of a qualified real property interest that is an easement or other restriction on the exterior of the building is deductible only if it meets all of the following conditions. 2011 federal tax forms 1040 The restriction must preserve the entire exterior of the building (including its front, sides, rear, and height) and must prohibit any change to the exterior of the building that is inconsistent with its historical character. 2011 federal tax forms 1040 You and the organization receiving the contribution must enter into a written agreement certifying, under penalty of perjury, that the organization: Is a qualified organization with a purpose of environmental protection, land conservation, open space preservation, or historic preservation, and Has the resources to manage and enforce the restriction and a commitment to do so. 2011 federal tax forms 1040 You must include with your return: A qualified appraisal, Photographs of the building's entire exterior, and A description of all restrictions on development of the building, such as zoning laws and restrictive covenants. 2011 federal tax forms 1040   If you claimed the rehabilitation credit for the building for any of the 5 years before the year of the contribution, your charitable deduction is reduced. 2011 federal tax forms 1040 For more information, see Form 3468, Investment Credit, and Internal Revenue Code section 170(f)(14). 2011 federal tax forms 1040   If you claim a deduction of more than $10,000, your deduction will not be allowed unless you pay a $500 filing fee. 2011 federal tax forms 1040 See Form 8283-V, Payment Voucher for Filing Fee Under Section 170(f)(13), and its instructions. 2011 federal tax forms 1040 You may be able to deduct the filing fee as a miscellaneous itemized deduction, subject to the 2%-of-adjusted-gross-income limit, on Schedule A (Form 1040). 2011 federal tax forms 1040 See Deductions Subject to the 2% Limit in Publication 529 for more information. 2011 federal tax forms 1040 More information. 2011 federal tax forms 1040   For information about determining the fair market value of qualified conservation contributions, see Publication 561. 2011 federal tax forms 1040 For information about the limits that apply to deductions for this type of contribution, see Limits on Deductions , later. 2011 federal tax forms 1040 For more information about qualified conservation contributions, see Regulations section 1. 2011 federal tax forms 1040 170A-14. 2011 federal tax forms 1040 Future Interest in Tangible Personal Property You cannot deduct the value of a charitable contribution of a future interest in tangible personal property until all intervening interests in and rights to the actual possession or enjoyment of the property have either expired or been turned over to someone other than yourself, a related person, or a related organization. 2011 federal tax forms 1040 But see Fractional Interest in Tangible Personal Property , earlier, and Tangible personal property put to unrelated use , later. 2011 federal tax forms 1040 Related persons include your spouse, children, grandchildren, brothers, sisters, and parents. 2011 federal tax forms 1040 Related organizations may include a partnership or corporation in which you have an interest, or an estate or trust with which you have a connection. 2011 federal tax forms 1040 Tangible personal property. 2011 federal tax forms 1040   This is any property, other than land or buildings, that can be seen or touched. 2011 federal tax forms 1040 It includes furniture, books, jewelry, paintings, and cars. 2011 federal tax forms 1040 Future interest. 2011 federal tax forms 1040   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. 2011 federal tax forms 1040 Example. 2011 federal tax forms 1040 You own an antique car that you contribute to a museum. 2011 federal tax forms 1040 You give up ownership, but retain the right to keep the car in your garage with your personal collection. 2011 federal tax forms 1040 Because you keep an interest in the property, you cannot deduct the contribution. 2011 federal tax forms 1040 If you turn the car over to the museum in a later year, giving up all rights to its use, possession, and enjoyment, you can take a deduction for the contribution in that later year. 2011 federal tax forms 1040 Inventory If you contribute inventory (property you sell in the course of your business), the amount you can deduct is the smaller of its fair market value on the day you contributed it or its basis. 2011 federal tax forms 1040 The basis of contributed inventory is any cost incurred for the inventory in an earlier year that you would otherwise include in your opening inventory for the year of the contribution. 2011 federal tax forms 1040 You must remove the amount of your charitable contribution deduction from your opening inventory. 2011 federal tax forms 1040 It is not part of the cost of goods sold. 2011 federal tax forms 1040 If the cost of donated inventory is not included in your opening inventory, the inventory's basis is zero and you cannot claim a charitable contribution deduction. 2011 federal tax forms 1040 Treat the inventory's cost as you would ordinarily treat it under your method of accounting. 2011 federal tax forms 1040 For example, include the purchase price of inventory bought and donated in the same year in the cost of goods sold for that year. 2011 federal tax forms 1040 A special rule applies to certain donations of food inventory. 2011 federal tax forms 1040 See Food Inventory, later. 2011 federal tax forms 1040 Patents and Other Intellectual Property If you donate intellectual property to a qualified organization, your deduction is limited to the basis of the property or the fair market value of the property, whichever is smaller. 2011 federal tax forms 1040 Intellectual property means any of the following: Patents. 2011 federal tax forms 1040 Copyrights (other than a copyright described in Internal Revenue Code sections 1221(a)(3) or 1231(b)(1)(C)). 2011 federal tax forms 1040 Trademarks. 2011 federal tax forms 1040 Trade names. 2011 federal tax forms 1040 Trade secrets. 2011 federal tax forms 1040 Know-how. 2011 federal tax forms 1040 Software (other than software described in Internal Revenue Code section 197(e)(3)(A)(i)). 2011 federal tax forms 1040 Other similar property or applications or registrations of such property. 2011 federal tax forms 1040 Additional deduction based on income. 2011 federal tax forms 1040   You may be able to claim additional charitable contribution deductions in the year of the contribution and years following, based on the income, if any, from the donated property. 2011 federal tax forms 1040   The following table shows the percentage of income from the property that you can deduct for each of your tax years ending on or after the date of the contribution. 2011 federal tax forms 1040 In the table, “tax year 1,” for example, means your first tax year ending on or after the date of the contribution. 2011 federal tax forms 1040 However, you can take the additional deduction only to the extent the total of the amounts figured using this table is more than the amount of the deduction claimed for the original donation of the property. 2011 federal tax forms 1040   After the legal life of the intellectual property ends, or after the 10th anniversary of the donation, whichever is earlier, no additional deduction is allowed. 2011 federal tax forms 1040 The additional deductions cannot be taken for intellectual property donated to certain private foundations. 2011 federal tax forms 1040 Tax year Deductible percentage 1 100% 2 100% 3 90% 4 80% 5 70% 6 60% 7 50% 8 40% 9 30% 10 20% 11 10% 12 10% Reporting requirements. 2011 federal tax forms 1040   You must inform the organization at the time of the donation that you intend to treat the donation as a contribution subject to the provisions just discussed. 2011 federal tax forms 1040   The organization is required to file an information return showing the income from the property, with a copy to you. 2011 federal tax forms 1040 This is done on Form 8899, Notice of Income From Donated Intellectual Property. 2011 federal tax forms 1040 Determining Fair Market Value This section discusses general guidelines for determining the fair market value of various types of donated property. 2011 federal tax forms 1040 Publication 561 contains a more complete discussion. 2011 federal tax forms 1040 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. 2011 federal tax forms 1040 Used clothing. 2011 federal tax forms 1040   The fair market value of used clothing and other personal items is usually far less than the price you paid for them. 2011 federal tax forms 1040 There are no fixed formulas or methods for finding the value of items of clothing. 2011 federal tax forms 1040   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. 2011 federal tax forms 1040      Also see Clothing and Household Items , earlier. 2011 federal tax forms 1040 Example. 2011 federal tax forms 1040    Kristin donated a coat to a thrift store operated by her church. 2011 federal tax forms 1040 She paid $300 for the coat 3 years ago. 2011 federal tax forms 1040 Similar coats in the thrift store sell for $50. 2011 federal tax forms 1040 The fair market value of the coat is $50. 2011 federal tax forms 1040 Kristin's donation is limited to $50. 2011 federal tax forms 1040 Household items. 2011 federal tax forms 1040   The fair market value of used household items, such as furniture, appliances, and linens, is usually much lower than the price paid when new. 2011 federal tax forms 1040 These items may have little or no market value because they are in a worn condition, out of style, or no longer useful. 2011 federal tax forms 1040 For these reasons, formulas (such as using a percentage of the cost to buy a new replacement item) are not acceptable in determining value. 2011 federal tax forms 1040   You should support your valuation with photographs, canceled checks, receipts from your purchase of the items, or other evidence. 2011 federal tax forms 1040 Magazine or newspaper articles and photographs that describe the items and statements by the recipients of the items are also useful. 2011 federal tax forms 1040 Do not include any of this evidence with your tax return. 2011 federal tax forms 1040   If the property is valuable because it is old or unique, see the discussion under Paintings, Antiques, and Other Objects of Art in Publication 561. 2011 federal tax forms 1040   Also see Clothing and Household Items , earlier. 2011 federal tax forms 1040 Cars, boats, and airplanes. 2011 federal tax forms 1040   If you contribute a car, boat, or airplane to a charitable organization, you must determine its fair market value. 2011 federal tax forms 1040 Boats. 2011 federal tax forms 1040   Except for small, inexpensive boats, the valuation of boats should be based on an appraisal by a marine surveyor or appraiser because the physical condition is critical to the value. 2011 federal tax forms 1040 Cars. 2011 federal tax forms 1040   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. 2011 federal tax forms 1040 The guides may be published monthly or seasonally, and for different regions of the country. 2011 federal tax forms 1040 These guides also provide estimates for adjusting for unusual equipment, unusual mileage, and physical condition. 2011 federal tax forms 1040 The prices are not “official” and these publications are not considered an appraisal of any specific donated property. 2011 federal tax forms 1040 But they do provide clues for making an appraisal and suggest relative prices for comparison with current sales and offerings in your area. 2011 federal tax forms 1040   These publications are sometimes available from public libraries, or from the loan officer at a bank, credit union, or finance company. 2011 federal tax forms 1040 You can also find used car pricing information on the Internet. 2011 federal tax forms 1040   To find the fair market value of a donated car, use the price listed in a used car guide for a private party sale, not the dealer retail value. 2011 federal tax forms 1040 However, the fair market value may be less if the car has engine trouble, body damage, high mileage, or any type of excessive wear. 2011 federal tax forms 1040 The fair market value of a donated car is the same as the price listed in a used car guide for a private party sale only if the guide lists a sales price for a car that is the same make, model, and year, sold in the same area, in the same condition, with the same or similar options or accessories, and with the same or similar warranties as the donated car. 2011 federal tax forms 1040 Example. 2011 federal tax forms 1040 You donate a used car in poor condition to a local high school for use by students studying car repair. 2011 federal tax forms 1040 A used car guide shows the dealer retail value for this type of car in poor condition is $1,600. 2011 federal tax forms 1040 However, the guide shows the price for a private party sale of the car is only $750. 2011 federal tax forms 1040 The fair market value of the car is considered to be $750. 2011 federal tax forms 1040 Large quantities. 2011 federal tax forms 1040   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. 2011 federal tax forms 1040 Example. 2011 federal tax forms 1040 You purchase 500 bibles for $1,000. 2011 federal tax forms 1040 The person who sells them to you says the retail value of these bibles is $3,000. 2011 federal tax forms 1040 If you contribute the bibles to a qualified organization, you can claim a deduction only for the price at which similar numbers of the same bible are currently being sold. 2011 federal tax forms 1040 Your charitable contribution is $1,000, unless you can show that similar numbers of that bible wer
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Tax Relief for Victims of Severe Storms in Colorado

Corrected Oct. 28, 2013 to adjust the counties qualified for tax relief to Adams, Arapahoe, Boulder, Clear Creek, El Paso, Fremont, Jefferson, Larimer, Logan, Morgan, and Weld. 

Updated Sept. 23, 2013 to add Arapahoe and Logan counties.

Updated Sept. 20, 2013 to add Clear Creek, El Paso and Jefferson counties.

Den-2013-28, Sept. 16, 2013

DENVER — Victims of severe storms, flooding, landslides and mudslides that began on Sept. 11, 2013 in parts of Colorado may qualify for tax relief from the Internal Revenue Service.

Following recent disaster declarations for individual assistance issued by the Federal Emergency Management Agency, the IRS announced today that affected taxpayers in Colorado will receive tax relief, and other locations may be added in coming days based on additional damage assessments by FEMA.

The President has declared the counties of Adams, Arapahoe, Boulder, Clear Creek, El Paso, Fremont, Jefferson, Larimer, Logan, Morgan, and Weld a federal disaster area. Individuals who reside or have a business in these counties may qualify for tax relief.

The declaration permits the IRS to postpone certain deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after Sept. 11, and on or before Dec. 2, 2013, have been postponed to Dec. 2, 2013. This includes the quarterly estimated tax payment due on Sept. 16. It also includes the due date of Sept. 16 for calendar year corporations and partnerships that received extensions of time to file.

The IRS is also waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after Sept. 11, and on or before Sept. 26, as long as the deposits are made by Sept. 26, 2013.

If an affected taxpayer receives a penalty notice from the IRS, the taxpayer should call the telephone number on the notice to have the IRS abate any interest and any late filing or late payment penalties that would otherwise apply. Penalties or interest will be abated only for taxpayers who have an original or extended filing, payment or deposit due date, including an extended filing or payment due date, that falls within the postponement period.

The IRS automatically identifies taxpayers located in the covered disaster area and applies automatic filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area must call the IRS disaster hotline at 866-562-5227 to request this tax relief.

Covered Disaster Area

The counties listed above constitute a covered disaster area for purposes of Treas. Reg. § 301.7508A-1(d)(2) and are entitled to the relief detailed below.

Affected Taxpayers

Taxpayers considered to be affected taxpayers eligible for the postponement of time to file returns, pay taxes and perform other time-sensitive acts are those taxpayers listed in Treas. Reg. § 301.7508A-1(d)(1), and include individuals who live, and businesses whose principal place of business is located, in the covered disaster area. Taxpayers not in the covered disaster area, but whose records necessary to meet a deadline listed in Treas. Reg. § 301.7508A-1(c) are in the covered disaster area, are also entitled to relief. In addition, all relief workers affiliated with a recognized government or philanthropic organization assisting in the relief activities in the covered disaster area and any individual visiting the covered disaster area who was killed or injured as a result of the disaster are entitled to relief.

Grant of Relief

Under section 7508A, the IRS gives affected taxpayers until Dec. 2, 2013, to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after Sept. 11 and on or before Dec. 2, 2013.

The IRS also gives affected taxpayers until Dec. 2, 2013, to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (Aug. 20, 2007), that are due to be performed on or after Sept. 11 and on or before Dec. 2, 2013.

This relief also includes the filing of Form 5500 series returns, in the manner described in section 8 of Rev. Proc. 2007-56. The relief described in section 17 of Rev. Proc. 2007-56, pertaining to like-kind exchanges of property, also applies to certain taxpayers who are not otherwise affected taxpayers and may include acts required to be performed before or after the period above.

The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after Sept. 11 and on or before Sept. 26 provided the taxpayer makes these deposits by Sept. 26.

Casualty Losses

Affected taxpayers in a federally declared disaster area have the option of claiming disaster-related casualty losses on their federal income tax return for either this year or last year. Claiming the loss on an original or amended return for last year will get the taxpayer an earlier refund, but waiting to claim the loss on this year’s return could result in a greater tax saving, depending on other income factors.

Individuals may deduct personal property losses that are not covered by insurance or other reimbursements. For details, see Form 4684 and its instructions.

Affected taxpayers claiming the disaster loss on last year’s return should put the Disaster Designation “Colorado/Severe Storms, Flooding, Landslides, and Mudslides” at the top of the form so that the IRS can expedite the processing of the refund.

Other Relief

The IRS will waive the usual fees and expedite requests for copies of previously filed tax returns for affected taxpayers. Taxpayers should put the assigned Disaster Designation in red ink at the top of Form 4506, Request for Copy of Tax Return, or Form 4506-T, Request for Transcript of Tax Return, as appropriate, and submit it to the IRS.

Affected taxpayers who are contacted by the IRS on a collection or examination matter should explain how the disaster impacts them so that the IRS can provide appropriate consideration to their case.

Taxpayers may download forms and publications from the official IRS website, irs.gov, or order them by calling 800-TAX-FORM (800-829-3676). The IRS toll-free number for general tax questions is 800-829-1040.

Related Information

Disaster Assistance and Emergency Relief for Individuals and Businesses

Recent IRS Disaster Relief Announcements

Page Last Reviewed or Updated: 28-Oct-2013

The 2011 Federal Tax Forms 1040

2011 federal tax forms 1040 Internal Revenue Bulletin:  2012-14  April 2, 2012  Rev. 2011 federal tax forms 1040 Proc. 2011 federal tax forms 1040 2012-23 Table of Contents SECTION 1. 2011 federal tax forms 1040 PURPOSE SECTION 2. 2011 federal tax forms 1040 BACKGROUND SECTION 3. 2011 federal tax forms 1040 SCOPE SECTION 4. 2011 federal tax forms 1040 APPLICATION. 2011 federal tax forms 1040 01 Limitations on Depreciation Deductions for Certain Automobiles. 2011 federal tax forms 1040 . 2011 federal tax forms 1040 02 Inclusions in Income of Lessees of Passenger Automobiles. 2011 federal tax forms 1040 SECTION 5. 2011 federal tax forms 1040 EFFECTIVE DATE SECTION 6. 2011 federal tax forms 1040 DRAFTING INFORMATION SECTION 1. 2011 federal tax forms 1040 PURPOSE This revenue procedure provides: (1) limitations on depreciation deductions for owners of passenger automobiles first placed in service by the taxpayer during calendar year 2012, including separate tables of limitations on depreciation deductions for trucks and vans; and (2) the amounts that must be included in income by lessees of passenger automobiles first leased by the taxpayer during calendar year 2012, including a separate table of inclusion amounts for lessees of trucks and vans. 2011 federal tax forms 1040 The tables detailing these depreciation limitations and lessee inclusion amounts reflect the automobile price inflation adjustments required by § 280F(d)(7) of the Internal Revenue Code. 2011 federal tax forms 1040 SECTION 2. 2011 federal tax forms 1040 BACKGROUND . 2011 federal tax forms 1040 01 For owners of passenger automobiles, § 280F(a) imposes dollar limitations on the depreciation deduction for the year the taxpayer places the passenger automobile in service and for each succeeding year. 2011 federal tax forms 1040 For passenger automobiles placed in service after 1988, § 280F(d)(7) requires the Internal Revenue Service to increase the amounts allowable as depreciation deductions by a price inflation adjustment amount. 2011 federal tax forms 1040 The method of calculating this price inflation amount for trucks and vans placed in service in or after calendar year 2003 uses a different CPI “automobile component” (the “new trucks” component) than that used in the price inflation amount calculation for other passenger automobiles (the “new cars” component), resulting in somewhat higher depreciation deductions for trucks and vans. 2011 federal tax forms 1040 This change reflects the higher rate of price inflation for trucks and vans since 1988. 2011 federal tax forms 1040 . 2011 federal tax forms 1040 02 Section 401(a) of the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010, Pub. 2011 federal tax forms 1040 L. 2011 federal tax forms 1040 No. 2011 federal tax forms 1040 111-312, 124 Stat. 2011 federal tax forms 1040 3296 (Dec. 2011 federal tax forms 1040 17, 2010) (the “Act”) extended the 50 percent additional first year depreciation deduction under § 168(k) to qualified property acquired by the taxpayer after December 31, 2007, and before January 1, 2013, if no written binding contract for the acquisition of the property existed before January 1, 2008, and if the taxpayer places the property in service generally before January 1, 2013. 2011 federal tax forms 1040 Section 168(k)(2)(F)(i) increases the first year depreciation allowed under § 280F(a)(1)(A)(i) by $8,000 for passenger automobiles to which the additional first year depreciation deduction under § 168(k) (hereinafter, referred to as “§ 168(k) additional first year depreciation deduction”) applies. 2011 federal tax forms 1040 . 2011 federal tax forms 1040 03 Section 168(k)(2)(D)(i) provides that the § 168(k) additional first year depreciation deduction does not apply to any property required to be depreciated under the alternative depreciation system of § 168(g), including property described in § 280F(b)(1). 2011 federal tax forms 1040 Section 168(k)(2)(D)(iii) permits a taxpayer to elect out of the § 168(k) additional first year depreciation deduction for any class of property. 2011 federal tax forms 1040 Section 168(k)(4), as amended by the Act, permits a corporation to elect to increase the alternative minimum tax (“AMT”) credit limitation under § 53(c), instead of claiming the § 168(k) additional first year depreciation deduction for all eligible qualified property placed in service after December 31, 2010, that is round 2 extension property (as defined in § 168(k)(4)(I)(iv)). 2011 federal tax forms 1040 Accordingly, this revenue procedure provides tables for passenger automobiles for which the § 168(k) additional first year depreciation deduction applies. 2011 federal tax forms 1040 This revenue procedure also provides tables for passenger automobiles for which the § 168(k) additional first year depreciation deduction does not apply, either because taxpayer (1) purchased the passenger automobile used; (2) did not use the passenger automobile during 2012 more than 50 percent for business purposes; (3) elected out of the § 168(k) additional first year depreciation deduction pursuant to § 168(k)(2)(D)(iii); or (4) elected to increase the § 53 AMT credit limitation in lieu of claiming § 168(k) additional first year depreciation. 2011 federal tax forms 1040 . 2011 federal tax forms 1040 04 Section 280F(c) requires a reduction in the deduction allowed to the lessee of a leased passenger automobile. 2011 federal tax forms 1040 The reduction must be substantially equivalent to the limitations on the depreciation deductions imposed on owners of passenger automobiles. 2011 federal tax forms 1040 Under § 1. 2011 federal tax forms 1040 280F-7(a) of the Income Tax Regulations, this reduction requires a lessee to include in gross income an amount determined by applying a formula to the amount obtained from a table. 2011 federal tax forms 1040 One table applies to lessees of trucks and vans and another table applies to all other passenger automobiles. 2011 federal tax forms 1040 Each table shows inclusion amounts for a range of fair market values for each taxable year after the passenger automobile is first leased. 2011 federal tax forms 1040 SECTION 3. 2011 federal tax forms 1040 SCOPE . 2011 federal tax forms 1040 01 The limitations on depreciation deductions in section 4. 2011 federal tax forms 1040 01(2) of this revenue procedure apply to passenger automobiles (other than leased passenger automobiles) that are placed in service by the taxpayer in calendar year 2012, and continue to apply for each taxable year that the passenger automobile remains in service. 2011 federal tax forms 1040 . 2011 federal tax forms 1040 02 The tables in section 4. 2011 federal tax forms 1040 02 of this revenue procedure apply to leased passenger automobiles for which the lease term begins during calendar year 2012. 2011 federal tax forms 1040 Lessees of these passenger automobiles must use these tables to determine the inclusion amount for each taxable year during which the passenger automobile is leased. 2011 federal tax forms 1040 See Rev. 2011 federal tax forms 1040 Proc. 2011 federal tax forms 1040 2007-30, 2007-1 C. 2011 federal tax forms 1040 B. 2011 federal tax forms 1040 1104, for passenger automobiles first leased during calendar year 2007; Rev. 2011 federal tax forms 1040 Proc. 2011 federal tax forms 1040 2008-22, 2008-1 C. 2011 federal tax forms 1040 B. 2011 federal tax forms 1040 658, for passenger automobiles first leased during calendar year 2008; Rev. 2011 federal tax forms 1040 Proc. 2011 federal tax forms 1040 2009-24, 2009-17 I. 2011 federal tax forms 1040 R. 2011 federal tax forms 1040 B. 2011 federal tax forms 1040 885, for passenger automobiles first leased during calendar year 2009; Rev. 2011 federal tax forms 1040 Proc. 2011 federal tax forms 1040 2010-18, 2010-9 I. 2011 federal tax forms 1040 R. 2011 federal tax forms 1040 B. 2011 federal tax forms 1040 427, as amplified and modified by section 4. 2011 federal tax forms 1040 03 of Rev. 2011 federal tax forms 1040 Proc. 2011 federal tax forms 1040 2011-21, 2011-12 I. 2011 federal tax forms 1040 R. 2011 federal tax forms 1040 B. 2011 federal tax forms 1040 560, for passenger automobiles first leased during calendar year 2010; and Rev. 2011 federal tax forms 1040 Proc. 2011 federal tax forms 1040 2011-21, for passenger automobiles first leased during calendar year 2011. 2011 federal tax forms 1040 SECTION 4. 2011 federal tax forms 1040 APPLICATION . 2011 federal tax forms 1040 01 Limitations on Depreciation Deductions for Certain Automobiles. 2011 federal tax forms 1040 (1) Amount of the inflation adjustment. 2011 federal tax forms 1040 (a) Passenger automobiles (other than trucks or vans). 2011 federal tax forms 1040 Under § 280F(d)(7)(B)(i), the automobile price inflation adjustment for any calendar year is the percentage (if any) by which the CPI automobile component for October of the preceding calendar year exceeds the CPI automobile component for October 1987. 2011 federal tax forms 1040 Section 280F(d)(7)(B)(ii) defines the term “CPI automobile component” as the automobile component of the Consumer Price Index for all Urban Consumers published by the Department of Labor. 2011 federal tax forms 1040 The new car component of the CPI was 115. 2011 federal tax forms 1040 2 for October 1987 and 143. 2011 federal tax forms 1040 419 for October 2011. 2011 federal tax forms 1040 The October 2011 index exceeded the October 1987 index by 28. 2011 federal tax forms 1040 219. 2011 federal tax forms 1040 Therefore, the automobile price inflation adjustment for 2012 for passenger automobiles (other than trucks and vans) is 24. 2011 federal tax forms 1040 5 percent (28. 2011 federal tax forms 1040 219/115. 2011 federal tax forms 1040 2 x 100%). 2011 federal tax forms 1040 The dollar limitations in § 280F(a) are multiplied by a factor of 0. 2011 federal tax forms 1040 245, and the resulting increases, after rounding to the nearest $100, are added to the 1988 limitations to give the depreciation limitations applicable to passenger automobiles (other than trucks and vans) for calendar year 2012. 2011 federal tax forms 1040 This adjustment applies to all passenger automobiles (other than trucks and vans) that are first placed in service in calendar year 2012. 2011 federal tax forms 1040 (b) Trucks and vans. 2011 federal tax forms 1040 To determine the dollar limitations for trucks and vans first placed in service during calendar year 2012, the Service uses the new truck component of the CPI instead of the new car component. 2011 federal tax forms 1040 The new truck component of the CPI was 112. 2011 federal tax forms 1040 4 for October 1987 and 146. 2011 federal tax forms 1040 607 for October 2011. 2011 federal tax forms 1040 The October 2011 index exceeded the October 1987 index by 34. 2011 federal tax forms 1040 207. 2011 federal tax forms 1040 Therefore, the automobile price inflation adjustment for 2012 for trucks and vans is 30. 2011 federal tax forms 1040 43 percent (34. 2011 federal tax forms 1040 207/112. 2011 federal tax forms 1040 4 x 100%). 2011 federal tax forms 1040 The dollar limitations in § 280F(a) are multiplied by a factor of 0. 2011 federal tax forms 1040 3043, and the resulting increases, after rounding to the nearest $100, are added to the 1988 limitations to give the depreciation limitations for trucks and vans. 2011 federal tax forms 1040 This adjustment applies to all trucks and vans that are first placed in service in calendar year 2012. 2011 federal tax forms 1040 (2) Amount of the limitation. 2011 federal tax forms 1040 Tables 1 through 4 contain the dollar amount of the depreciation limitation for each taxable year for passenger automobiles a taxpayer places in service in calendar year 2012. 2011 federal tax forms 1040 Use Table 1 for a passenger automobile (other than a truck or van), and Table 2 for a truck or van, placed in service in calendar year 2012 for which the § 168(k) additional first year depreciation deduction applies. 2011 federal tax forms 1040 Use Table 3 for a passenger automobile (other than a truck or van), and Table 4 for a truck or van, placed in service in calendar year 2012 for which the § 168(k) additional first year depreciation deduction does not apply. 2011 federal tax forms 1040 REV. 2011 federal tax forms 1040 PROC. 2011 federal tax forms 1040 2012-23 TABLE 1 DEPRECIATION LIMITATIONS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) PLACED IN SERVICE IN CALENDAR YEAR 2012 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION APPLIES Tax Year Amount 1st Tax Year $11,160 2nd Tax Year $5,100 3rd Tax Year $3,050 Each Succeeding Year $1,875 REV. 2011 federal tax forms 1040 PROC. 2011 federal tax forms 1040 2012-23 TABLE 2 DEPRECIATION LIMITATIONS FOR TRUCKS AND VANS PLACED IN SERVICE IN CALENDAR YEAR 2012 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION APPLIES Tax Year Amount 1st Tax Year $11,360 2nd Tax Year $5,300 3rd Tax Year $3,150 Each Succeeding Year $1,875 REV. 2011 federal tax forms 1040 PROC. 2011 federal tax forms 1040 2012-23 TABLE 3 DEPRECIATION LIMITATIONS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) PLACED IN SERVICE IN CALENDAR YEAR 2012 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION DOES NOT APPLY Tax Year Amount 1st Tax Year $3,160 2nd Tax Year $5,100 3rd Tax Year $3,050 Each Succeeding Year $1,875 REV. 2011 federal tax forms 1040 PROC. 2011 federal tax forms 1040 2012-23 TABLE 4 DEPRECIATION LIMITATIONS FOR TRUCKS AND VANS PLACED IN SERVICE IN CALENDAR YEAR 2012 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION DOES NOT APPLY Tax Year Amount 1st Tax Year $3,360 2nd Tax Year $5,300 3rd Tax Year $3,150 Each Succeeding Year $1,875 . 2011 federal tax forms 1040 02 Inclusions in Income of Lessees of Passenger Automobiles. 2011 federal tax forms 1040 A taxpayer must follow the procedures in § 1. 2011 federal tax forms 1040 280F-7(a) for determining the inclusion amounts for passenger automobiles first leased in calendar year 2012. 2011 federal tax forms 1040 In applying these procedures, lessees of passenger automobiles other than trucks and vans should use Table 5 of this revenue procedure, while lessees of trucks and vans should use Table 6 of this revenue procedure. 2011 federal tax forms 1040 REV. 2011 federal tax forms 1040 PROC. 2011 federal tax forms 1040 2012-23 TABLE 5 DOLLAR AMOUNTS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2012 Fair Market Value of Passenger Automobile Tax Year During Lease Over Not Over 1st 2nd 3rd 4th 5th & Later $18,500 $19,000 2 4 5 6 8 19,000 19,500 2 4 7 7 9 19,500 20,000 2 5 8 8 10 20,000 20,500 3 5 9 10 11 20,500 21,000 3 6 9 12 12 21,000 21,500 3 7 10 12 14 21,500 22,000 3 8 11 13 16 22,000 23,000 4 8 13 15 17 23,000 24,000 4 10 15 17 20 24,000 25,000 5 11 17 19 23 25,000 26,000 6 12 19 21 26 26,000 27,000 6 14 20 24 28 27,000 28,000 7 15 22 26 31 28,000 29,000 7 16 25 28 33 29,000 30,000 8 18 25 32 35 30,000 31,000 9 19 27 34 38 31,000 32,000 9 20 30 36 41 32,000 33,000 10 21 32 38 43 33,000 34,000 10 23 33 41 46 34,000 35,000 11 24 35 43 49 35,000 36,000 12 25 37 45 52 36,000 37,000 12 27 39 47 54 37,000 38,000 13 28 41 49 57 38,000 39,000 13 29 43 52 59 39,000 40,000 14 30 45 54 62 40,000 41,000 14 32 47 56 65 41,000 42,000 15 33 49 58 68 42,000 43,000 16 34 51 61 70 43,000 44,000 16 36 52 63 73 44,000 45,000 17 37 54 66 75 45,000 46,000 17 38 57 67 78 46,000 47,000 18 39 59 70 80 47,000 48,000 19 40 61 72 83 48,000 49,000 19 42 62 75 86 49,000 50,000 20 43 64 77 89 50,000 51,000 20 45 66 79 91 51,000 52,000 21 46 68 81 94 52,000 53,000 21 47 70 84 96 53,000 54,000 22 48 72 86 99 54,000 55,000 23 49 74 88 102 55,000 56,000 23 51 76 90 104 56,000 57,000 24 52 78 92 107 57,000 58,000 24 54 79 95 110 58,000 59,000 25 55 81 97 113 59,000 60,000 26 56 83 100 115 60,000 62,000 26 58 86 103 119 62,000 64,000 28 60 90 108 124 64,000 66,000 29 63 94 112 129 66,000 68,000 30 66 97 117 135 68,000 70,000 31 68 102 121 140 70,000 72,000 32 71 105 126 145 72,000 74,000 33 74 109 130 151 74,000 76,000 35 76 113 135 156 76,000 78,000 36 78 117 140 161 78,000 80,000 37 81 120 145 166 80,000 85,000 39 86 127 152 176 85,000 90,000 42 92 137 163 189 90,000 95,000 45 98 147 175 202 95,000 100,000 48 105 155 187 215 100,000 110,000 52 115 170 203 235 110,000 120,000 58 127 189 227 262 120,000 130,000 64 140 208 250 288 130,000 140,000 70 153 227 272 315 140,000 150,000 75 166 246 296 340 150,000 160,000 81 179 265 318 368 160,000 170,000 87 192 284 341 394 170,000 180,000 93 204 304 364 420 180,000 190,000 99 217 323 387 446 190,000 200,000 105 230 342 409 473 200,000 210,000 111 243 361 432 499 210,000 220,000 116 256 380 455 526 220,000 230,000 122 269 399 478 552 230,000 240,000 128 282 418 501 578 240,000 and up 134 294 437 524 605 REV. 2011 federal tax forms 1040 PROC. 2011 federal tax forms 1040 2012-23 TABLE 6 DOLLAR AMOUNTS FOR TRUCKS AND VANS WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2012 Fair Market Value of Truck or Van Tax Year During Lease Over Not Over 1st 2nd 3rd 4th 5th & Later $19,000 $19,500 1 4 5 6 7 19,500 20,000 2 4 6 7 9 20,000 20,500 2 5 7 8 10 20,500 21,000 2 5 8 10 11 21,000 21,500 3 6 9 10 13 21,500 22,000 3 6 10 12 14 22,000 23,000 3 8 11 14 15 23,000 24,000 4 9 13 16 18 24,000 25,000 4 10 15 19 21 25,000 26,000 5 11 17 21 24 26,000 27,000 6 12 19 23 26 27,000 28,000 6 14 21 25 29 28,000 29,000 7 15 23 27 32 29,000 30,000 7 17 24 30 34 30,000 31,000 8 18 26 32 37 31,000 32,000 9 19 28 34 40 32,000 33,000 9 20 31 36 42 33,000 34,000 10 21 33 39 44 34,000 35,000 10 23 34 41 48 35,000 36,000 11 24 36 44 50 36,000 37,000 12 25 38 46 53 37,000 38,000 12 27 40 48 55 38,000 39,000 13 28 42 50 58 39,000 40,000 13 29 44 53 60 40,000 41,000 14 31 45 55 63 41,000 42,000 14 32 48 57 66 42,000 43,000 15 33 50 59 69 43,000 44,000 16 34 52 61 72 44,000 45,000 16 36 53 64 74 45,000 46,000 17 37 55 66 77 46,000 47,000 17 38 58 68 79 47,000 48,000 18 40 59 70 82 48,000 49,000 19 41 61 73 84 49,000 50,000 19 42 63 75 87 50,000 51,000 20 43 65 78 89 51,000 52,000 20 45 66 80 93 52,000 53,000 21 46 68 83 95 53,000 54,000 21 48 70 84 98 54,000 55,000 22 49 72 87 100 55,000 56,000 23 50 74 89 103 56,000 57,000 23 51 76 92 105 57,000 58,000 24 52 78 94 108 58,000 59,000 24 54 80 96 111 59,000 60,000 25 55 82 98 114 60,000 62,000 26 57 85 101 118 62,000 64,000 27 60 88 106 123 64,000 66,000 28 62 93 110 128 66,000 68,000 29 65 96 115 134 68,000 70,000 30 67 100 120 139 70,000 72,000 32 70 103 125 144 72,000 74,000 33 72 108 129 149 74,000 76,000 34 75 111 134 155 76,000 78,000 35 78 115 138 160 78,000 80,000 36 80 119 143 165 80,000 85,000 38 85 125 151 175 85,000 90,000 41 91 135 163 187 90,000 95,000 44 98 144 174 201 95,000 100,000 47 104 154 185 214 100,000 110,000 52 113 169 202 234 110,000 120,000 57 127 187 225 261 120,000 130,000 63 139 207 248 287 130,000 140,000 69 152 226 271 313 140,000 150,000 75 165 245 294 339 150,000 160,000 81 178 264 316 366 160,000 170,000 87 190 283 340 392 170,000 180,000 92 204 302 362 419 180,000 190,000 98 216 322 385 445 190,000 200,000 104 229 340 409 471 200,000 210,000 110 242 359 431 498 210,000 220,000 116 255 378 454 524 220,000 230,000 122 267 398 477 551 230,000 240,000 127 281 416 500 577 240,000 and up 133 294 435 523 603 SECTION 5. 2011 federal tax forms 1040 EFFECTIVE DATE This revenue procedure applies to passenger automobiles that a taxpayer first places in service or first leases during calendar year 2012. 2011 federal tax forms 1040 SECTION 6. 2011 federal tax forms 1040 DRAFTING INFORMATION The principal author of this revenue procedure is Bernard P. 2011 federal tax forms 1040 Harvey of the Office of Associate Chief Counsel (Income Tax & Accounting). 2011 federal tax forms 1040 For further information regarding this revenue procedure, contact Mr. 2011 federal tax forms 1040 Harvey at (202) 622-4930 (not a toll-free call). 2011 federal tax forms 1040 Prev  Up  Next   Home   More Internal Revenue Bulletins