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Amended State Tax Forms

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Amended State Tax Forms

Amended state tax forms Index A Alternative annuity option How to report, How to report. Amended state tax forms Lump-sum payment, Alternative Annuity Option Annual leave, Annual leave. Amended state tax forms Annuity Starting date, Annuity starting date. Amended state tax forms Statement, Annuity statement. Amended state tax forms With survivor benefit, CSRS or FERS Survivor Annuity Without survivor benefit, Choosing a survivor annuity after retirement. Amended state tax forms Assistance (see Tax help) B Benefits, how to report, How To Report Benefits C Child's temporary annuity, Surviving spouse with child. Amended state tax forms Community property laws, Community property laws. Amended state tax forms Contributions, refund of, Refund of Contributions Cost (contributions to retirement plan), Your cost. Amended state tax forms Credit for the elderly or the disabled, Credit for the Elderly or the Disabled D Death benefit, FERS Death Benefit Deduction for estate tax, Income Tax Deduction for Estate Tax Paid Disability retirement, Part III Rules for Disability Retirement and Credit for the Elderly or the Disabled Disabled child, Disabled child. Amended state tax forms Distributions Qualified domestic relations order (QDRO), Qualified domestic relations order (QDRO). Amended state tax forms Withholding from TSP payments, Withholding from certain lump-sum payments. Amended state tax forms E Estate tax, Federal Estate Tax, Income Tax Deduction for Estate Tax Paid Estimated tax, Tax Withholding and Estimated Tax, Estimated tax. Amended state tax forms F Federal Employees' Compensation Act (FECA), Federal Employees' Compensation Act (FECA). Amended state tax forms Filing requirements, Filing Requirements Form 1099-R, Withholding from Thrift Savings Plan payments. Amended state tax forms CSA 1099R, Form CSA 1099R. Amended state tax forms CSF 1099R, Form CSF 1099R. Amended state tax forms W-4P-A, Withholding certificate. Amended state tax forms Free tax services, Free help with your tax return. Amended state tax forms G General Rule, General Rule, General Rule. Amended state tax forms Gift tax, Federal Gift Tax H Help (see Tax help) I Income in respect of a decedent, Income Tax Deduction for Estate Tax Paid Income tax withholding, Tax Withholding and Estimated Tax, Withholding. Amended state tax forms L Lump-sum CSRS or FERS payment, Lump-Sum CSRS or FERS Payment, Lump-Sum CSRS or FERS Payment Lump-sum payment Alternative annuity option, Alternative Annuity Option Installments, Lump-sum payment in installments. Amended state tax forms Withholding, Withholding from certain lump-sum payments. Amended state tax forms M Mandatory retirement age, Mandatory retirement age. Amended state tax forms Marital deduction, Marital deduction. Amended state tax forms Minimum retirement age, Minimum retirement age. Amended state tax forms N Nonresident alien retiree, Nonresident Aliens P Permanently and totally disabled, Permanently and totally disabled. Amended state tax forms Physician's statement, Physician's statement. Amended state tax forms Public safety officers Dependents, Dependents of public safety officers. Amended state tax forms Insurance premiums, Distributions Used To Pay Insurance Premiums for Public Safety Officers Survivors, Survivors of Slain Public Safety Officers Publications (see Tax help) Q Qualified domestic relations order (QDRO), Qualified domestic relations order (QDRO). Amended state tax forms R Reemployment after retirement, Reemployment After Retirement Refund of contributions, Refund of Contributions Retirees, rules for, Part II Rules for Retirees Retirement during the past year, Retirement During the Past Year Rollovers Nonspouse beneficiary, Rollovers by nonspouse beneficiary. Amended state tax forms Rollover rules, Rollover Rules To Roth IRAs, Rollovers to Roth IRAs Roth Thrift Savings Plan, Roth TSP balance. Amended state tax forms S Simplified Method, Simplified Method, Simplified Method. Amended state tax forms Substantial gainful activity, Permanently and totally disabled. Amended state tax forms Survivor annuity, Choosing a survivor annuity after retirement. Amended state tax forms , CSRS or FERS Survivor Annuity, CSRS or FERS Survivor Annuity Survivors of federal employees, Part IV Rules for Survivors of Federal Employees Survivors of federal retirees, Part V Rules for Survivors of Federal Retirees T Tax help, How To Get Tax Help Thrift Savings Plan, Thrift Savings Plan. Amended state tax forms , Thrift Savings Plan Roth option, Roth TSP balance. Amended state tax forms TTY/TDD information, How To Get Tax Help U Uniformed services Thrift Savings Plan, Reminders Unused annual leave, Payment for unused annual leave. Amended state tax forms V Voluntary contributions, Voluntary contributions. Amended state tax forms , Voluntary contributions. Amended state tax forms , Voluntary Contributions W Withholding certificate, Withholding certificate. Amended state tax forms Withholding of income tax, Tax Withholding and Estimated Tax, Withholding. Amended state tax forms Worksheets Lump-sum payment at end of survivor annuity, Lump-sum payment at end of survivor annuity. Amended state tax forms Lump-sum payment to the estate or other beneficiary, Lump-Sum CSRS or FERS Payment Nonresident alien retiree, Nonresident Aliens Simplified Method, Worksheet A. Amended state tax forms Simplified Method Prev  Up     Home   More Online Publications
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File Your Taxes

Learn more about filing your federal and state taxes.


Federal Taxes

The government collects taxes to pay its bills and provide public goods and services. The Internal Revenue Service (IRS) is the nation's tax collection agency.

The taxes you owe to the government are generally paid through withholding (money taken out of your paycheck), estimated tax payments, and payments made with tax forms that you file with the government. April 15 of each year is usually the due date for filing your federal individual income tax return for the previous calendar year.

Many people file a return even though their income is below the filing requirement. Check if you need to file an income tax return with the IRS.

File Your Taxes

Over 100 million people filed their taxes electronically last year. Electronic filing (e-file) makes filing your taxes easier, reduces the risk of error, and you’ll receive your refund faster. The IRS can help you find an authorized e-file provider in your area.

You can also file your federal tax return by mail. You can print forms and publications from the IRS website or find them at your local library. Before mailing them in, make sure to double check your math for errors. Visit the IRS for a list of the most common tax forms and instruction booklets for each form. The IRS has information about which form to use: the 1040-EZ, 1040A, or 1040.

Deadline to File and Requesting an Extension

April 15, 2014 is the due date for filing your federal individual income tax return for the 2013 calendar year. For other deadlines, review Publication 509 Tax Calendar (PDF).

If you cannot file by the deadline, you need to request an extension. There are electronic and paper options available to file an extension. Download the form and learn more about your options.

Check Your Refund

If you pay more money than you owe, the government will issue you a tax refund. If you expect a refund, visit Where's My Refund? to track it.

You can check on the status of your refund 24 hours after you e-file. If you filed a paper return, please allow 4 weeks before checking on the status.

Free Tax Help

There are a number of ways to find free tax help. The IRS has trained volunteers and tax counseling programs. Find out if you qualify for tax counseling.

For detailed information on tax help, download the IRS Guide to Free Tax Services (PDF).

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State and Local Taxes

State and local taxes come from transaction taxes, such as sales tax; income taxes, the money withheld from your paycheck; and property taxes from homeowners. The type and amount of tax varies from state to state and between local communities.

Visit your state's website to learn more about filing requirements, options, forms, and deadlines. Some states allow you to e-file both your federal and state taxes at once. Learn more about federal and state e-file options.

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The Amended State Tax Forms

Amended state tax forms 24. Amended state tax forms   Contributions Table of Contents Introduction Useful Items - You may want to see: Organizations That Qualify To Receive Deductible ContributionsTypes of Qualified Organizations Contributions You Can DeductContributions From Which You Benefit Expenses Paid for Student Living With You Out-of-Pocket Expenses in Giving Services Contributions You Cannot DeductContributions to Individuals Contributions to Nonqualified Organizations Contributions From Which You Benefit Value of Time or Services Personal Expenses Appraisal Fees Contributions of PropertyException. Amended state tax forms Household items. Amended state tax forms Deduction more than $500. Amended state tax forms Form 1098-C. Amended state tax forms Filing deadline approaching and still no Form 1098-C. Amended state tax forms Exception 1—vehicle used or improved by organization. Amended state tax forms Exception 2—vehicle given or sold to needy individual. Amended state tax forms Deduction $500 or less. Amended state tax forms Right to use property. Amended state tax forms Tangible personal property. Amended state tax forms Future interest. Amended state tax forms Determining Fair Market Value Giving Property That Has Decreased in Value Giving Property That Has Increased in Value When To DeductChecks. Amended state tax forms Text message. Amended state tax forms Credit card. Amended state tax forms Pay-by-phone account. Amended state tax forms Stock certificate. Amended state tax forms Promissory note. Amended state tax forms Option. Amended state tax forms Borrowed funds. Amended state tax forms Limits on DeductionsCarryovers Records To KeepCash Contributions Noncash Contributions Out-of-Pocket Expenses How To Report Introduction This chapter explains how to claim a deduction for your charitable contributions. Amended state tax forms It discusses the following topics. Amended state tax forms The types of organizations to which you can make deductible charitable contributions. Amended state tax forms The types of contributions you can deduct. Amended state tax forms How much you can deduct. Amended state tax forms What records you must keep. Amended state tax forms How to report your charitable contributions. Amended state tax forms A charitable contribution is a donation or gift to, or for the use of, a qualified organization. Amended state tax forms It is voluntary and is made without getting, or expecting to get, anything of equal value. Amended state tax forms Form 1040 required. Amended state tax forms    To deduct a charitable contribution, you must file Form 1040 and itemize deductions on Schedule A. Amended state tax forms The amount of your deduction may be limited if certain rules and limits explained in this chapter apply to you. Amended state tax forms The limits are explained in detail in Publication 526. Amended state tax forms Useful Items - You may want to see: Publication 526 Charitable Contributions 561 Determining the Value of Donated Property Form (and Instructions) Schedule A (Form 1040) Itemized Deductions 8283 Noncash Charitable Contributions Organizations That Qualify To Receive Deductible Contributions You can deduct your contributions only if you make them to a qualified organization. Amended state tax forms Most organizations other than churches and governments must apply to the IRS to become a qualified organization. Amended state tax forms How to check whether an organization can receive deductible charitable contributions. Amended state tax forms   You can ask any organization whether it is a qualified organization, and most will be able to tell you. Amended state tax forms Or go to IRS. Amended state tax forms gov. Amended state tax forms Click on “Tools” and then on “Exempt Organizations Select Check” (www. Amended state tax forms irs. Amended state tax forms gov/Charities-&-Non-Profits/Exempt-Organizations-Select-Check). Amended state tax forms This online tool will enable you to search for qualified organizations. Amended state tax forms You can also call the IRS to find out if an organization is qualified. Amended state tax forms Call 1-877-829-5500. Amended state tax forms People who are deaf, hard of hearing, or have a speech disability and who have access to TTY/TDD equipment can call 1-800-829-4059. Amended state tax forms Deaf or hard of hearing individuals can also contact the IRS through relay services such as the Federal Relay Service at www. Amended state tax forms gsa. Amended state tax forms gov/fedrelay. Amended state tax forms Types of Qualified Organizations Generally, only the following types of organizations can be qualified organizations. Amended state tax forms A community chest, corporation, trust, fund, or foundation organized or created in or under the laws of the United States, any state, the District of Columbia, or any possession of the United States (including Puerto Rico). Amended state tax forms It must, however, be organized and operated only for charitable, religious, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals. Amended state tax forms Certain organizations that foster national or international amateur sports competition also qualify. Amended state tax forms War veterans' organizations, including posts, auxiliaries, trusts, or foundations, organized in the United States or any of its possessions (including Puerto Rico). Amended state tax forms Domestic fraternal societies, orders, and associations operating under the lodge system. Amended state tax forms (Your contribution to this type of organization is deductible only if it is to be used solely for charitable, religious, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals. Amended state tax forms ) Certain nonprofit cemetery companies or corporations. Amended state tax forms (Your contribution to this type of organization is not deductible if it can be used for the care of a specific lot or mausoleum crypt. Amended state tax forms ) The United States or any state, the District of Columbia, a U. Amended state tax forms S. Amended state tax forms possession (including Puerto Rico), a political subdivision of a state or U. Amended state tax forms S. Amended state tax forms possession, or an Indian tribal government or any of its subdivisions that perform substantial government functions. Amended state tax forms (Your contribution to this type of organization is only deductible if it is to be used solely for public purposes. Amended state tax forms ) Examples. Amended state tax forms    The following list gives some examples of qualified organizations. Amended state tax forms Churches, a convention or association of churches, temples, synagogues, mosques, and other religious organizations. Amended state tax forms Most nonprofit charitable organizations such as the American Red Cross and the United Way. Amended state tax forms Most nonprofit educational organizations, including the Boy Scouts of America, Girl Scouts of America, colleges, and museums. Amended state tax forms This also includes nonprofit daycare centers that provide childcare to the general public if substantially all the childcare is provided to enable parents and guardians to be gainfully employed. Amended state tax forms However, if your contribution is a substitute for tuition or other enrollment fee, it is not deductible as a charitable contribution, as explained later under Contributions You Cannot Deduct . Amended state tax forms Nonprofit hospitals and medical research organizations. Amended state tax forms Utility company emergency energy programs, if the utility company is an agent for a charitable organization that assists individuals with emergency energy needs. Amended state tax forms Nonprofit volunteer fire companies. Amended state tax forms Nonprofit organizations that develop and maintain public parks and recreation facilities. Amended state tax forms Civil defense organizations. Amended state tax forms Certain foreign charitable organizations. Amended state tax forms   Under income tax treaties with Canada, Israel, and Mexico, you may be able to deduct contributions to certain Canadian, Israeli, or Mexican charitable organizations. Amended state tax forms Generally, you must have income from sources in that country. Amended state tax forms For additional information on the deduction of contributions to Canadian charities, see Publication 597, Information on the United States–Canada Income Tax Treaty. Amended state tax forms If you need more information on how to figure your contribution to Mexican and Israeli charities, see Publication 526. Amended state tax forms Contributions You Can Deduct Generally, you can deduct contributions of money or property you make to, or for the use of, a qualified organization. Amended state tax forms A contribution is “for the use of” a qualified organization when it is held in a legally enforceable trust for the qualified organization or in a similar legal arrangement. Amended state tax forms The contributions must be made to a qualified organization and not set aside for use by a specific person. Amended state tax forms If you give property to a qualified organization, you generally can deduct the fair market value of the property at the time of the contribution. Amended state tax forms See Contributions of Property , later in this chapter. Amended state tax forms Your deduction for charitable contributions generally cannot be more than 50% of your adjusted gross income (AGI), but in some cases 20% and 30% limits may apply. Amended state tax forms See Limits on Deductions , later. Amended state tax forms In addition, the total of your charitable contribution deduction and certain other itemized deductions may be limited. Amended state tax forms See chapter 29. Amended state tax forms Table 24-1 gives examples of contributions you can and cannot deduct. Amended state tax forms Contributions From Which You Benefit If you receive a benefit as a result of making a contribution to a qualified organization, you can deduct only the amount of your contribution that is more than the value of the benefit you receive. Amended state tax forms Also see Contributions From Which You Benefit under Contributions You Cannot Deduct, later. Amended state tax forms If you pay more than fair market value to a qualified organization for goods or services, the excess may be a charitable contribution. Amended state tax forms For the excess amount to qualify, you must pay it with the intent to make a charitable contribution. Amended state tax forms Example 1. Amended state tax forms You pay $65 for a ticket to a dinner-dance at a church. Amended state tax forms Your entire $65 payment goes to the church. Amended state tax forms The ticket to the dinner-dance has a fair market value of $25. Amended state tax forms When you buy your ticket, you know that its value is less than your payment. Amended state tax forms To figure the amount of your charitable contribution, subtract the value of the benefit you receive ($25) from your total payment ($65). Amended state tax forms You can deduct $40 as a contribution to the church. Amended state tax forms Example 2. Amended state tax forms At a fundraising auction conducted by a charity, you pay $600 for a week's stay at a beach house. Amended state tax forms The amount you pay is no more than the fair rental value. Amended state tax forms You have not made a deductible charitable contribution. Amended state tax forms Athletic events. Amended state tax forms   If you make a payment to, or for the benefit of, a college or university and, as a result, you receive the right to buy tickets to an athletic event in the athletic stadium of the college or university, you can deduct 80% of the payment as a charitable contribution. Amended state tax forms   If any part of your payment is for tickets (rather than the right to buy tickets), that part is not deductible. Amended state tax forms Subtract the price of the tickets from your payment. Amended state tax forms You can deduct 80% of the remaining amount as a charitable contribution. Amended state tax forms Example 1. Amended state tax forms You pay $300 a year for membership in a university's athletic scholarship program. Amended state tax forms The only benefit of membership is that you have the right to buy one season ticket for a seat in a designated area of the stadium at the university's home football games. Amended state tax forms You can deduct $240 (80% of $300) as a charitable contribution. Amended state tax forms Table 24-1. Amended state tax forms Examples of Charitable Contributions—A Quick Check Use the following lists for a quick check of whether you can deduct a contribution. Amended state tax forms See the rest of this chapter for more information and additional rules and limits that may apply. Amended state tax forms Deductible As  Charitable Contributions Not Deductible  As Charitable Contributions Money or property you give to:  Churches, synagogues, temples, mosques, and other religious organizations Federal, state, and local governments, if your contribution is solely for public purposes (for example, a gift to reduce the public debt or maintain a public park) Nonprofit schools and hospitals The Salvation Army, American Red Cross, CARE, Goodwill Industries, United Way, Boy Scouts of America, Girl Scouts of America, Boys and Girls Clubs of America, etc. Amended state tax forms War veterans groups   Expenses paid for a student living with you, sponsored by a qualified organization  Out-of-pocket expenses when you serve a qualified organization as a volunteer Money or property you give to:  Civic leagues, social and sports clubs, labor unions, and chambers of commerce Foreign organizations (except certain Canadian, Israeli, and Mexican charities) Groups that are run for personal profit Groups whose purpose is to lobby for law changes Homeowners' associations Individuals Political groups or candidates for public office   Cost of raffle, bingo, or lottery tickets  Dues, fees, or bills paid to country clubs, lodges, fraternal orders, or similar groups  Tuition  Value of your time or services  Value of blood given to a blood bank    Example 2. Amended state tax forms The facts are the same as in Example 1 except your $300 payment includes the purchase of one season ticket for the stated ticket price of $120. Amended state tax forms You must subtract the usual price of a ticket ($120) from your $300 payment. Amended state tax forms The result is $180. Amended state tax forms Your deductible charitable contribution is $144 (80% of $180). Amended state tax forms Charity benefit events. Amended state tax forms   If you pay a qualified organization more than fair market value for the right to attend a charity ball, banquet, show, sporting event, or other benefit event, you can deduct only the amount that is more than the value of the privileges or other benefits you receive. Amended state tax forms   If there is an established charge for the event, that charge is the value of your benefit. Amended state tax forms If there is no established charge, the reasonable value of the right to attend the event is the value of your benefit. Amended state tax forms Whether you use the tickets or other privileges has no effect on the amount you can deduct. Amended state tax forms However, if you return the ticket to the qualified organization for resale, you can deduct the entire amount you paid for the ticket. Amended state tax forms    Even if the ticket or other evidence of payment indicates that the payment is a “contribution,” this does not mean you can deduct the entire amount. Amended state tax forms If the ticket shows the price of admission and the amount of the contribution, you can deduct the contribution amount. Amended state tax forms Example. Amended state tax forms You pay $40 to see a special showing of a movie for the benefit of a qualified organization. Amended state tax forms Printed on the ticket is “Contribution—$40. Amended state tax forms ” If the regular price for the movie is $8, your contribution is $32 ($40 payment − $8 regular price). Amended state tax forms Membership fees or dues. Amended state tax forms    You may be able to deduct membership fees or dues you pay to a qualified organization. Amended state tax forms However, you can deduct only the amount that is more than the value of the benefits you receive. Amended state tax forms    You cannot deduct dues, fees, or assessments paid to country clubs and other social organizations. Amended state tax forms They are not qualified organizations. Amended state tax forms Certain membership benefits can be disregarded. Amended state tax forms   Both you and the organization can disregard the following membership benefits if you receive them in return for an annual payment of $75 or less. Amended state tax forms Any rights or privileges, other than those discussed under Athletic events , earlier, that you can use frequently while you are a member, such as: Free or discounted admission to the organization's facilities or events, Free or discounted parking, Preferred access to goods or services, and Discounts on the purchase of goods and services. Amended state tax forms Admission, while you are a member, to events open only to members of the organization, if the organization reasonably projects that the cost per person (excluding any allocated overhead) is not more than $10. Amended state tax forms 20. Amended state tax forms Token items. Amended state tax forms   You do not have to reduce your contribution by the value of any benefit you receive if both of the following are true. Amended state tax forms You receive only a small item or other benefit of token value. Amended state tax forms The qualified organization correctly determines that the value of the item or benefit you received is not substantial and informs you that you can deduct your payment in full. Amended state tax forms Written statement. Amended state tax forms   A qualified organization must give you a written statement if you make a payment of more than $75 that is partly a contribution and partly for goods or services. Amended state tax forms The statement must say that you can deduct only the amount of your payment that is more than the value of the goods or services you received. Amended state tax forms It must also give you a good faith estimate of the value of those goods or services. Amended state tax forms   The organization can give you the statement either when it solicits or when it receives the payment from you. Amended state tax forms Exception. Amended state tax forms   An organization will not have to give you this statement if one of the following is true. Amended state tax forms The organization is: A governmental organization described in (5) under Types of Qualified Organizations , earlier, or An organization formed only for religious purposes, and the only benefit you receive is an intangible religious benefit (such as admission to a religious ceremony) that generally is not sold in commercial transactions outside the donative context. Amended state tax forms You receive only items whose value is not substantial as described under Token items , earlier. Amended state tax forms You receive only membership benefits that can be disregarded, as described earlier. Amended state tax forms Expenses Paid for Student Living With You You may be able to deduct some expenses of having a student live with you. Amended state tax forms You can deduct qualifying expenses for a foreign or American student who: Lives in your home under a written agreement between you and a qualified organization as part of a program of the organization to provide educational opportunities for the student, Is not your relative or dependent, and Is a full-time student in the twelfth or any lower grade at a school in the United States. Amended state tax forms You can deduct up to $50 a month for each full calendar month the student lives with you. Amended state tax forms Any month when conditions (1) through (3) are met for 15 days or more counts as a full month. Amended state tax forms For additional information, see Expenses Paid for Student Living With You in Publication 526. Amended state tax forms Mutual exchange program. Amended state tax forms   You cannot deduct the costs of a foreign student living in your home under a mutual exchange program through which your child will live with a family in a foreign country. Amended state tax forms Table 24-2. Amended state tax forms Volunteers' Questions and Answers If you volunteer for a qualified organization, the following questions and answers may apply to you. Amended state tax forms All of the rules explained in this chapter also apply. Amended state tax forms See, in particular, Out-of-Pocket Expenses in Giving Services . Amended state tax forms Question Answer I volunteer 6 hours a week in the office of a qualified organization. Amended state tax forms The receptionist is paid $10 an hour for the same work. Amended state tax forms Can I deduct $60 a week for my time?    No, you cannot deduct the value of your time or services. Amended state tax forms The office is 30 miles from my home. Amended state tax forms Can I deduct any of my car expenses for these trips? Yes, you can deduct the costs of gas and oil that are directly related to getting to and from the place where you volunteer. Amended state tax forms If you don't want to figure your actual costs, you can deduct 14 cents for each mile. Amended state tax forms I volunteer as a Red Cross nurse's aide at a hospital. Amended state tax forms Can I deduct the cost of the uniforms I must wear? Yes, you can deduct the cost of buying and cleaning your uniforms if the hospital is a qualified organization, the uniforms are not suitable for everyday use, and you must wear them when volunteering. Amended state tax forms I pay a babysitter to watch my children while I volunteer for a qualified organization. Amended state tax forms Can I deduct these costs? No, you cannot deduct payments for childcare expenses as a charitable contribution, even if you would be unable to volunteer without childcare. Amended state tax forms (If you have childcare expenses so you can work for pay, see chapter 32. Amended state tax forms ) Out-of-Pocket Expenses in Giving Services Although you cannot deduct the value of your services given to a qualified organization, you may be able to deduct some amounts you pay in giving services to a qualified organization. Amended state tax forms The amounts must be: Unreimbursed, Directly connected with the services, Expenses you had only because of the services you gave, and Not personal, living, or family expenses. Amended state tax forms Table 24-2 contains questions and answers that apply to some individuals who volunteer their services. Amended state tax forms Conventions. Amended state tax forms   If a qualified organization selects you to attend a convention as its representative, you can deduct unreimbursed expenses for travel, including reasonable amounts for meals and lodging, while away from home overnight in connection with the convention. Amended state tax forms However, see Travel , later. Amended state tax forms   You cannot deduct personal expenses for sightseeing, fishing parties, theater tickets, or nightclubs. Amended state tax forms You also cannot deduct transportation, meals and lodging, and other expenses for your spouse or children. Amended state tax forms    You cannot deduct your travel expenses in attending a church convention if you go only as a member of your church rather than as a chosen representative. Amended state tax forms You can, however, deduct unreimbursed expenses that are directly connected with giving services for your church during the convention. Amended state tax forms Uniforms. Amended state tax forms   You can deduct the cost and upkeep of uniforms that are not suitable for everyday use and that you must wear while performing donated services for a charitable organization. Amended state tax forms Foster parents. Amended state tax forms   You may be able to deduct as a charitable contribution some of the costs of being a foster parent (foster care provider) if you have no profit motive in providing the foster care and are not, in fact, making a profit. Amended state tax forms A qualified organization must select the individuals you take into your home for foster care. Amended state tax forms    You can deduct expenses that meet both of the following requirements. Amended state tax forms They are unreimbursed out-of-pocket expenses to feed, clothe, and care for the foster child. Amended state tax forms They are incurred primarily to benefit the qualified organization. Amended state tax forms   Unreimbursed expenses that you cannot deduct as charitable contributions may be considered support provided by you in determining whether you can claim the foster child as a dependent. Amended state tax forms For details, see chapter 3. Amended state tax forms Example. Amended state tax forms You cared for a foster child because you wanted to adopt her, not to benefit the agency that placed her in your home. Amended state tax forms Your unreimbursed expenses are not deductible as charitable contributions. Amended state tax forms Car expenses. Amended state tax forms   You can deduct as a charitable contribution any unreimbursed out-of-pocket expenses, such as the cost of gas and oil, that are directly related to the use of your car in giving services to a charitable organization. Amended state tax forms You cannot deduct general repair and maintenance expenses, depreciation, registration fees, or the costs of tires or insurance. Amended state tax forms    If you do not want to deduct your actual expenses, you can use a standard mileage rate of 14 cents a mile to figure your contribution. Amended state tax forms   You can deduct parking fees and tolls whether you use your actual expenses or the standard mileage rate. Amended state tax forms   You must keep reliable written records of your car expenses. Amended state tax forms For more information, see Car expenses under Records To Keep, later. Amended state tax forms Travel. Amended state tax forms   Generally, you can claim a charitable contribution deduction for travel expenses necessarily incurred while you are away from home performing services for a charitable organization only if there is no significant element of personal pleasure, recreation, or vacation in the travel. Amended state tax forms This applies whether you pay the expenses directly or indirectly. Amended state tax forms You are paying the expenses indirectly if you make a payment to the charitable organization and the organization pays for your travel expenses. Amended state tax forms   The deduction for travel expenses will not be denied simply because you enjoy providing services to the charitable organization. Amended state tax forms Even if you enjoy the trip, you can take a charitable contribution deduction for your travel expenses if you are on duty in a genuine and substantial sense throughout the trip. Amended state tax forms However, if you have only nominal duties, or if for significant parts of the trip you do not have any duties, you cannot deduct your travel expenses. Amended state tax forms Example 1. Amended state tax forms You are a troop leader for a tax-exempt youth group and you take the group on a camping trip. Amended state tax forms You are responsible for overseeing the setup of the camp and for providing adult supervision for other activities during the entire trip. Amended state tax forms You participate in the activities of the group and enjoy your time with them. Amended state tax forms You oversee the breaking of camp and you transport the group home. Amended state tax forms You can deduct your travel expenses. Amended state tax forms Example 2. Amended state tax forms You sail from one island to another and spend 8 hours a day counting whales and other forms of marine life. Amended state tax forms The project is sponsored by a charitable organization. Amended state tax forms In most circumstances, you cannot deduct your expenses. Amended state tax forms Example 3. Amended state tax forms You work for several hours each morning on an archaeological dig sponsored by a charitable organization. Amended state tax forms The rest of the day is free for recreation and sightseeing. Amended state tax forms You cannot take a charitable contribution deduction even though you work very hard during those few hours. Amended state tax forms Example 4. Amended state tax forms You spend the entire day attending a charitable organization's regional meeting as a chosen representative. Amended state tax forms In the evening you go to the theater. Amended state tax forms You can claim your travel expenses as charitable contributions, but you cannot claim the cost of your evening at the theater. Amended state tax forms Daily allowance (per diem). Amended state tax forms   If you provide services for a charitable organization and receive a daily allowance to cover reasonable travel expenses, including meals and lodging while away from home overnight, you must include in income any part of the allowance that is more than your deductible travel expenses. Amended state tax forms You may be able to deduct any necessary travel expenses that are more than the allowance. Amended state tax forms Deductible travel expenses. Amended state tax forms   These include: Air, rail, and bus transportation, Out-of-pocket expenses for your car, Taxi fares or other costs of transportation between the airport or station and your hotel, Lodging costs, and The cost of meals. Amended state tax forms Because these travel expenses are not business-related, they are not subject to the same limits as business-related expenses. Amended state tax forms For information on business travel expenses, see Travel Expenses in chapter 26. Amended state tax forms Contributions You Cannot Deduct There are some contributions you cannot deduct, such as those made to specific individuals and those made to nonqualified organizations. Amended state tax forms (See Contributions to Individuals and Contributions to Nonqualified Organizations , next. Amended state tax forms ) There are others you can deduct only part of, as discussed later under Contributions From Which You Benefit . Amended state tax forms Contributions to Individuals You cannot deduct contributions to specific individuals, including the following. Amended state tax forms Contributions to fraternal societies made for the purpose of paying medical or burial expenses of deceased members. Amended state tax forms Contributions to individuals who are needy or worthy. Amended state tax forms You cannot deduct these contributions even if you make them to a qualified organization for the benefit of a specific person. Amended state tax forms But you can deduct a contribution to a qualified organization that helps needy or worthy individuals if you do not indicate that your contribution is for a specific person. Amended state tax forms Example. Amended state tax forms You can deduct contributions to a qualified organization for flood relief, hurricane relief, or other disaster relief. Amended state tax forms However, you cannot deduct contributions earmarked for relief of a particular individual or family. Amended state tax forms Payments to a member of the clergy that can be spent as he or she wishes, such as for personal expenses. Amended state tax forms Expenses you paid for another person who provided services to a qualified organization. Amended state tax forms Example. Amended state tax forms Your son does missionary work. Amended state tax forms You pay his expenses. Amended state tax forms You cannot claim a deduction for your son's unreimbursed expenses related to his contribution of services. Amended state tax forms Payments to a hospital that are for a specific patient's care or for services for a specific patient. Amended state tax forms You cannot deduct these payments even if the hospital is operated by a city, a state, or other qualified organization. Amended state tax forms Contributions to Nonqualified Organizations You cannot deduct contributions to organizations that are not qualified to receive tax-deductible contributions, including the following. Amended state tax forms Certain state bar associations if: The bar is not a political subdivision of a state, The bar has private, as well as public, purposes, such as promoting the professional interests of members, and Your contribution is unrestricted and can be used for private purposes. Amended state tax forms Chambers of commerce and other business leagues or organizations (but see chapter 28). Amended state tax forms Civic leagues and associations. Amended state tax forms Communist organizations. Amended state tax forms Country clubs and other social clubs. Amended state tax forms Most foreign organizations (other than certain Canadian, Israeli, or Mexican charitable organizations). Amended state tax forms For details, see Publication 526. Amended state tax forms Homeowners' associations. Amended state tax forms Labor unions (but see chapter 28). Amended state tax forms Political organizations and candidates. Amended state tax forms Contributions From Which You Benefit If you receive or expect to receive a financial or economic benefit as a result of making a contribution to a qualified organization, you cannot deduct the part of the contribution that represents the value of the benefit you receive. Amended state tax forms See Contributions From Which You Benefit under Contributions You Can Deduct, earlier. Amended state tax forms These contributions include the following. Amended state tax forms Contributions for lobbying. Amended state tax forms This includes amounts that you earmark for use in, or in connection with, influencing specific legislation. Amended state tax forms Contributions to a retirement home for room, board, maintenance, or admittance. Amended state tax forms Also, if the amount of your contribution depends on the type or size of apartment you will occupy, it is not a charitable contribution. Amended state tax forms Costs of raffles, bingo, lottery, etc. Amended state tax forms You cannot deduct as a charitable contribution amounts you pay to buy raffle or lottery tickets or to play bingo or other games of chance. Amended state tax forms For information on how to report gambling winnings and losses, see Gambling winnings in chapter 12 and Gambling Losses Up to the Amount of Gambling Winnings in chapter 28. Amended state tax forms Dues to fraternal orders and similar groups. Amended state tax forms However, see Membership fees or dues , earlier, under Contributions You Can Deduct. Amended state tax forms Tuition, or amounts you pay instead of tuition. Amended state tax forms You cannot deduct as a charitable contribution amounts you pay as tuition even if you pay them for children to attend parochial schools or qualifying nonprofit daycare centers. Amended state tax forms You also cannot deduct any fixed amount you must pay in addition to, or instead of, tuition to enroll in a private school, even if it is designated as a “donation. Amended state tax forms ” Value of Time or Services You cannot deduct the value of your time or services, including: Blood donations to the American Red Cross or to blood banks, and The value of income lost while you work as an unpaid volunteer for a qualified organization. Amended state tax forms Personal Expenses You cannot deduct personal, living, or family expenses, such as the following items. Amended state tax forms The cost of meals you eat while you perform services for a qualified organization unless it is necessary for you to be away from home overnight while performing the services. Amended state tax forms Adoption expenses, including fees paid to an adoption agency and the costs of keeping a child in your home before adoption is final (but see Adoption Credit in chapter 37, and the instructions for Form 8839, Qualified Adoption Expenses). Amended state tax forms You also may be able to claim an exemption for the child. Amended state tax forms See Adopted child in chapter 3. Amended state tax forms Appraisal Fees You cannot deduct as a charitable contribution any fees you pay to find the fair market value of donated property (but see chapter 28). Amended state tax forms Contributions of Property If you contribute property to a qualified organization, the amount of your charitable contribution is generally the fair market value of the property at the time of the contribution. Amended state tax forms However, if the property has increased in value, you may have to make some adjustments to the amount of your deduction. Amended state tax forms See Giving Property That Has Increased in Value , later. Amended state tax forms For information about the records you must keep and the information you must furnish with your return if you donate property, see Records To Keep and How To Report , later. Amended state tax forms Clothing and household items. Amended state tax forms   You cannot take a deduction for clothing or household items you donate unless the clothing or household items are in good used condition or better. Amended state tax forms Exception. Amended state tax forms   You can take a deduction for a contribution of an item of clothing or household item that is not in good used condition or better if you deduct more than $500 for it and include a qualified appraisal of it with your return. Amended state tax forms Household items. Amended state tax forms   Household items include: Furniture and furnishings, Electronics, Appliances, Linens, and Other similar items. Amended state tax forms   Household items do not include: Food, Paintings, antiques, and other objects of art, Jewelry and gems, and Collections. Amended state tax forms Cars, boats, and airplanes. Amended state tax forms    The following rules apply to any donation of a qualified vehicle. Amended state tax forms A qualified vehicle is: A car or any motor vehicle manufactured mainly for use on public streets, roads, and highways, A boat, or An airplane. Amended state tax forms Deduction more than $500. Amended state tax forms   If you donate a qualified vehicle with a claimed fair market value of more than $500, you can deduct the smaller of: The gross proceeds from the sale of the vehicle by the organization, or The vehicle's fair market value on the date of the contribution. Amended state tax forms If the vehicle's fair market value was more than your cost or other basis, you may have to reduce the fair market value to figure the deductible amount, as described under Giving Property That Has Increased in Value , later. Amended state tax forms Form 1098-C. Amended state tax forms   You must attach to your return Copy B of the Form 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes, (or other statement containing the same information as Form 1098-C) you received from the organization. Amended state tax forms The Form 1098-C (or other statement) will show the gross proceeds from the sale of the vehicle. Amended state tax forms   If you e-file your return, you must: Attach Copy B of Form 1098-C to Form 8453 and mail the forms to the IRS, or Include Copy B of Form 1098-C as a pdf attachment if your software program allows it. Amended state tax forms   If you do not attach Form 1098-C (or other statement), you cannot deduct your contribution. Amended state tax forms    You must get Form 1098-C (or other statement) within 30 days of the sale of the vehicle. Amended state tax forms But if exception 1 or 2 (described later) applies, you must get Form 1098-C (or other statement) within 30 days of your donation. Amended state tax forms Filing deadline approaching and still no Form 1098-C. Amended state tax forms   If the filing deadline is approaching and you still do not have a Form 1098-C, you have two choices. Amended state tax forms Request an automatic 6-month extension of time to file your return. Amended state tax forms You can get this extension by filing Form 4868, Application for Automatic Extension of Time to File U. Amended state tax forms S. Amended state tax forms Individual Income Tax Return. Amended state tax forms  For more information, see Automatic Extension in chapter 1. Amended state tax forms File the return on time without claiming the deduction for the qualified vehicle. Amended state tax forms After receiving the Form 1098-C, file an amended return, Form 1040X, claiming the deduction. Amended state tax forms Attach Copy B of Form 1098-C (or other statement) to the amended return. Amended state tax forms For more information about amended returns, see Amended Returns and Claims for Refund in chapter 1. Amended state tax forms Exceptions. Amended state tax forms   There are two exceptions to the rules just described for deductions of more than $500. Amended state tax forms Exception 1—vehicle used or improved by organization. Amended state tax forms   If the qualified organization makes a significant intervening use of or material improvement to the vehicle before transferring it, you generally can deduct the vehicle's fair market value at the time of the contribution. Amended state tax forms But if the vehicle's fair market value was more than your cost or other basis, you may have to reduce the fair market value to get the deductible amount, as described under Giving Property That Has Increased in Value , later. Amended state tax forms The Form 1098-C (or other statement) will show whether this exception applies. Amended state tax forms Exception 2—vehicle given or sold to needy individual. Amended state tax forms   If the qualified organization will give the vehicle, or sell it for a price well below fair market value, to a needy individual to further the organization's charitable purpose, you generally can deduct the vehicle's fair market value at the time of the contribution. Amended state tax forms But if the vehicle's fair market value was more than your cost or other basis, you may have to reduce the fair market value to get the deductible amount, as described under Giving Property That Has Increased in Value , later. Amended state tax forms The Form 1098-C (or other statement) will show whether this exception applies. Amended state tax forms   This exception does not apply if the organization sells the vehicle at auction. Amended state tax forms In that case, you cannot deduct the vehicle's fair market value. Amended state tax forms Example. Amended state tax forms Anita donates a used car to a qualified organization. Amended state tax forms She bought it 3 years ago for $9,000. Amended state tax forms A used car guide shows the fair market value for this type of car is $6,000. Amended state tax forms However, Anita gets a Form 1098-C from the organization showing the car was sold for $2,900. Amended state tax forms Neither exception 1 nor exception 2 applies. Amended state tax forms If Anita itemizes her deductions, she can deduct $2,900 for her donation. Amended state tax forms She must attach Form 1098-C and Form 8283 to her return. Amended state tax forms Deduction $500 or less. Amended state tax forms   If the qualified organization sells the vehicle for $500 or less and exceptions 1 and 2 do not apply, you can deduct the smaller of: $500, or The vehicle's fair market value on the date of the contribution. Amended state tax forms But if the vehicle's fair market value was more than your cost or other basis, you may have to reduce the fair market value to get the deductible amount, as described under Giving Property That Has Increased in Value , later. Amended state tax forms   If the vehicle's fair market value is at least $250 but not more than $500, you must have a written statement from the qualified organization acknowledging your donation. Amended state tax forms The statement must contain the information and meet the tests for an acknowledgment described under Deductions of At Least $250 But Not More Than $500 under Records To Keep, later. Amended state tax forms Partial interest in property. Amended state tax forms   Generally, you cannot deduct a charitable contribution of less than your entire interest in property. Amended state tax forms Right to use property. Amended state tax forms   A contribution of the right to use property is a contribution of less than your entire interest in that property and is not deductible. Amended state tax forms For exceptions and more information, see Partial Interest in Property Not in Trust in Publication 561. Amended state tax forms Future interests in tangible personal property. Amended state tax forms   You cannot deduct the value of a charitable contribution of a future interest in tangible personal property until all intervening interests in and rights to the actual possession or enjoyment of the property have either expired or been turned over to someone other than yourself, a related person, or a related organization. Amended state tax forms Tangible personal property. Amended state tax forms   This is any property, other than land or buildings, that can be seen or touched. Amended state tax forms It includes furniture, books, jewelry, paintings, and cars. Amended state tax forms Future interest. Amended state tax forms   This is any interest that is to begin at some future time, regardless of whether it is designated as a future interest under state law. Amended state tax forms Determining Fair Market Value This section discusses general guidelines for determining the fair market value of various types of donated property. Amended state tax forms Publication 561 contains a more complete discussion. Amended state tax forms Fair market value is the price at which property would change hands between a willing buyer and a willing seller, neither having to buy or sell, and both having reasonable knowledge of all the relevant facts. Amended state tax forms Used clothing and household items. Amended state tax forms   The fair market value of used clothing and household goods is usually far less than what you paid for them when they were new. Amended state tax forms   For used clothing, you should claim as the value the price that buyers of used items actually pay in used clothing stores, such as consignment or thrift shops. Amended state tax forms See Household Goods in Publication 561 for information on the valuation of household goods, such as furniture, appliances, and linens. Amended state tax forms Example. Amended state tax forms Dawn Greene donated a coat to a thrift store operated by her church. Amended state tax forms She paid $300 for the coat 3 years ago. Amended state tax forms Similar coats in the thrift store sell for $50. Amended state tax forms The fair market value of the coat is $50. Amended state tax forms Dawn's donation is limited to $50. Amended state tax forms Cars, boats, and airplanes. Amended state tax forms   If you contribute a car, boat, or airplane to a charitable organization, you must determine its fair market value. Amended state tax forms Certain commercial firms and trade organizations publish used car pricing guides, commonly called “blue books,” containing complete dealer sale prices or dealer average prices for recent model years. Amended state tax forms The guides may be published monthly or seasonally and for different regions of the country. Amended state tax forms These guides also provide estimates for adjusting for unusual equipment, unusual mileage, and physical condition. Amended state tax forms The prices are not “official” and these publications are not considered an appraisal of any specific donated property. Amended state tax forms But they do provide clues for making an appraisal and suggest relative prices for comparison with current sales and offerings in your area. Amended state tax forms   You can also find used car pricing information on the Internet. Amended state tax forms Example. Amended state tax forms You donate a used car in poor condition to a local high school for use by students studying car repair. Amended state tax forms A used car guide shows the dealer retail value for this type of car in poor condition is $1,600. Amended state tax forms However, the guide shows the price for a private party sale of the car is only $750. Amended state tax forms The fair market value of the car is considered to be $750. Amended state tax forms Large quantities. Amended state tax forms   If you contribute a large number of the same item, fair market value is the price at which comparable numbers of the item are being sold. Amended state tax forms Giving Property That Has Decreased in Value If you contribute property with a fair market value that is less than your basis in it, your deduction is limited to its fair market value. Amended state tax forms You cannot claim a deduction for the difference between the property's basis and its fair market value. Amended state tax forms Giving Property That Has Increased in Value If you contribute property with a fair market value that is more than your basis in it, you may have to reduce the fair market value by the amount of appreciation (increase in value) when you figure your deduction. Amended state tax forms Your basis in property is generally what you paid for it. Amended state tax forms See chapter 13 if you need more information about basis. Amended state tax forms Different rules apply to figuring your deduction, depending on whether the property is: Ordinary income property, or Capital gain property. Amended state tax forms Ordinary income property. Amended state tax forms   Property is ordinary income property if you would have recognized ordinary income or short-term capital gain had you sold it at fair market value on the date it was contributed. Amended state tax forms Examples of ordinary income property are inventory, works of art created by the donor, manuscripts prepared by the donor, and capital assets (defined in chapter 14) held 1 year or less. Amended state tax forms Amount of deduction. Amended state tax forms   The amount you can deduct for a contribution of ordinary income property is its fair market value minus the amount that would be ordinary income or short-term capital gain if you sold the property for its fair market value. Amended state tax forms Generally, this rule limits the deduction to your basis in the property. Amended state tax forms Example. Amended state tax forms You donate stock you held for 5 months to your church. Amended state tax forms The fair market value of the stock on the day you donate it is $1,000, but you paid only $800 (your basis). Amended state tax forms Because the $200 of appreciation would be short-term capital gain if you sold the stock, your deduction is limited to $800 (fair market value minus the appreciation). Amended state tax forms Capital gain property. Amended state tax forms   Property is capital gain property if you would have recognized long-term capital gain had you sold it at fair market value on the date of the contribution. Amended state tax forms It includes capital assets held more than 1 year, as well as certain real property and depreciable property used in your trade or business and, generally, held more than 1 year. Amended state tax forms Amount of deduction — general rule. Amended state tax forms   When figuring your deduction for a contribution of capital gain property, you generally can use the fair market value of the property. Amended state tax forms Exceptions. Amended state tax forms   In certain situations, you must reduce the fair market value by any amount that would have been long-term capital gain if you had sold the property for its fair market value. Amended state tax forms Generally, this means reducing the fair market value to the property's cost or other basis. Amended state tax forms Bargain sales. Amended state tax forms   A bargain sale of property is a sale or exchange for less than the property's fair market value. Amended state tax forms A bargain sale to a qualified organization is partly a charitable contribution and partly a sale or exchange. Amended state tax forms A bargain sale may result in a taxable gain. Amended state tax forms More information. Amended state tax forms   For more information on donating appreciated property, see Giving Property That Has Increased in Value in Publication 526. Amended state tax forms When To Deduct You can deduct your contributions only in the year you actually make them in cash or other property (or in a later carryover year, as explained later under Carryovers ). Amended state tax forms This applies whether you use the cash or an accrual method of accounting. Amended state tax forms Time of making contribution. Amended state tax forms   Usually, you make a contribution at the time of its unconditional delivery. Amended state tax forms Checks. Amended state tax forms   A check you mail to a charity is considered delivered on the date you mail it. Amended state tax forms Text message. Amended state tax forms   Contributions made by text message are deductible in the year you send the text message if the contribution is charged to your telephone or wireless account. Amended state tax forms Credit card. Amended state tax forms    Contributions charged on your credit card are deductible in the year you make the charge. Amended state tax forms Pay-by-phone account. Amended state tax forms    Contributions made through a pay-by-phone account are considered delivered on the date the financial institution pays the amount. Amended state tax forms Stock certificate. Amended state tax forms   A properly endorsed stock certificate is considered delivered on the date of mailing or other delivery to the charity or to the charity's agent. Amended state tax forms However, if you give a stock certificate to your agent or to the issuing corporation for transfer to the name of the charity, your contribution is not delivered until the date the stock is transferred on the books of the corporation. Amended state tax forms Promissory note. Amended state tax forms   If you issue and deliver a promissory note to a charity as a contribution, it is not a contribution until you make the note payments. Amended state tax forms Option. Amended state tax forms    If you grant a charity an option to buy real property at a bargain price, it is not a contribution until the organization exercises the option. Amended state tax forms Borrowed funds. Amended state tax forms   If you contribute borrowed funds, you can deduct the contribution in the year you deliver the funds to the charity, regardless of when you repay the loan. Amended state tax forms Limits on Deductions The amount you can deduct for charitable contributions cannot be more than 50% of your adjusted gross income (AGI). Amended state tax forms Your deduction may be further limited to 30% or 20% of your AGI, depending on the type of property you give and the type of organization you give it to. Amended state tax forms If your total contributions for the year are 20% or less of your AGI, these limits do not apply to you. Amended state tax forms The limits are discussed in detail under Limits on Deductions in Publication 526. Amended state tax forms A higher limit applies to certain qualified conservation contributions. Amended state tax forms See Publication 526 for details. Amended state tax forms Carryovers You can carry over any contributions you cannot deduct in the current year because they exceed your adjusted-gross-income limits. Amended state tax forms You can deduct the excess in each of the next 5 years until it is used up, but not beyond that time. Amended state tax forms For more information, see Carryovers in Publication 526. Amended state tax forms Records To Keep You must keep records to prove the amount of the contributions you make during the year. Amended state tax forms The kind of records you must keep depends on the amount of your contributions and whether they are: Cash contributions, Noncash contributions, or Out-of-pocket expenses when donating your services. Amended state tax forms Note. Amended state tax forms An organization generally must give you a written statement if it receives a payment from you that is more than $75 and is partly a contribution and partly for goods or services. Amended state tax forms (See Contributions From Which You Benefit under Contributions You Can Deduct, earlier. Amended state tax forms ) Keep the statement for your records. Amended state tax forms It may satisfy all or part of the recordkeeping requirements explained in the following discussions. Amended state tax forms Cash Contributions Cash contributions include those paid by cash, check, electronic funds transfer, debit card, credit card, or payroll deduction. Amended state tax forms You cannot deduct a cash contribution, regardless of the amount, unless you keep one of the following. Amended state tax forms A bank record that shows the name of the qualified organization, the date of the contribution, and the amount of the contribution. Amended state tax forms Bank records may include: A canceled check, A bank or credit union statement, or A credit card statement. Amended state tax forms A receipt (or a letter or other written communication) from the qualified organization showing the name of the organization, the date of the contribution, and the amount of the contribution. Amended state tax forms The payroll deduction records described next. Amended state tax forms Payroll deductions. Amended state tax forms   If you make a contribution by payroll deduction, you must keep: A pay stub, Form W-2, or other document furnished by your employer that shows the date and amount of the contribution, and A pledge card or other document prepared by or for the qualified organization that shows the name of the organization. Amended state tax forms If your employer withheld $250 or more from a single paycheck, see Contributions of $250 or More , next. Amended state tax forms Contributions of $250 or More You can claim a deduction for a contribution of $250 or more only if you have an acknowledgment of your contribution from the qualified organization or certain payroll deduction records. Amended state tax forms If you made more than one contribution of $250 or more, you must have either a separate acknowledgment for each or one acknowledgment that lists each contribution and the date of each contribution and shows your total contributions. Amended state tax forms Amount of contribution. Amended state tax forms   In figuring whether your contribution is $250 or more, do not combine separate contributions. Amended state tax forms For example, if you gave your church $25 each week, your weekly payments do not have to be combined. Amended state tax forms Each payment is a separate contribution. Amended state tax forms   If contributions are made by payroll deduction, the deduction from each paycheck is treated as a separate contribution. Amended state tax forms   If you made a payment that is partly for goods and services, as described earlier under Contributions From Which You Benefit , your contribution is the amount of the payment that is more than the value of the goods and services. Amended state tax forms Acknowledgment. Amended state tax forms   The acknowledgment must meet these tests. Amended state tax forms It must be written. Amended state tax forms It must include: The amount of cash you contributed, Whether the qualified organization gave you any goods or services as a result of your contribution (other than certain token items and membership benefits), A description and good faith estimate of the value of any goods or services described in (b) (other than intangible religious benefits), and A statement that the only benefit you received was an intangible religious benefit, if that was the case. Amended state tax forms The acknowledgment does not need to describe or estimate the value of an intangible religious benefit. Amended state tax forms An intangible religious benefit is a benefit that generally is not sold in commercial transactions outside a donative (gift) context. Amended state tax forms An example is admission to a religious ceremony. Amended state tax forms You must get it on or before the earlier of: The date you file your return for the year you make the contribution, or The due date, including extensions, for filing the return. Amended state tax forms   If the acknowledgment does not show the date of the contribution, you must also have a bank record or receipt, as described earlier, that does show the date of the contribution. Amended state tax forms If the acknowledgment shows the date of the contribution and meets the other tests just described, you do not need any other records. Amended state tax forms Payroll deductions. Amended state tax forms   If you make a contribution by payroll deduction and your employer withholds $250 or more from a single paycheck, you must keep: A pay stub, Form W-2, or other document furnished by your employer that shows the amount withheld as a contribution, and A pledge card or other document prepared by or for the qualified organization that shows the name of the organization and states the organization does not provide goods or services in return for any contribution made to it by payroll deduction. Amended state tax forms A single pledge card may be kept for all contributions made by payroll deduction regardless of amount as long as it contains all the required information. Amended state tax forms   If the pay stub, Form W-2, pledge card, or other document does not show the date of the contribution, you must have another document that does show the date of the contribution. Amended state tax forms If the pay stub, Form W-2, pledge card, or other document shows the date of the contribution, you do not need any other records except those just described in (1) and (2). Amended state tax forms Noncash Contributions For a contribution not made in cash, the records you must keep depend on whether your deduction for the contribution is: Less than $250, At least $250 but not more than $500, Over $500 but not more than $5,000, or Over $5,000. Amended state tax forms Amount of deduction. Amended state tax forms   In figuring whether your deduction is $500 or more, combine your claimed deductions for all similar items of property donated to any charitable organization during the year. Amended state tax forms   If you received goods or services in return, as described earlier in Contributions From Which You Benefit , reduce your contribution by the value of those goods or services. Amended state tax forms If you figure your deduction by reducing the fair market value of the donated property by its appreciation, as described earlier in Giving Property That Has Increased in Value , your contribution is the reduced amount. Amended state tax forms Deductions of Less Than $250 If you make any noncash contribution, you must get and keep a receipt from the charitable organization showing: The name of the charitable organization, The date and location of the charitable contribution, and A reasonably detailed description of the property. Amended state tax forms A letter or other written communication from the charitable organization acknowledging receipt of the contribution and containing the information in (1), (2), and (3) will serve as a receipt. Amended state tax forms You are not required to have a receipt where it is impractical to get one (for example, if you leave property at a charity's unattended drop site). Amended state tax forms Additional records. Amended state tax forms   You must also keep reliable written records for each item of contributed property. Amended state tax forms Your written records must include the following information. Amended state tax forms The name and address of the organization to which you contributed. Amended state tax forms The date and location of the contribution. Amended state tax forms A description of the property in detail reasonable under the circumstances. Amended state tax forms For a security, keep the name of the issuer, the type of security, and whether it is regularly traded on a stock exchange or in an over-the-counter market. Amended state tax forms The fair market value of the property at the time of the contribution and how you figured the fair market value. Amended state tax forms If it was determined by appraisal, keep a signed copy of the appraisal. Amended state tax forms The cost or other basis of the property, if you must reduce its fair market value by appreciation. Amended state tax forms Your records should also include the amount of the reduction and how you figured it. Amended state tax forms The amount you claim as a deduction for the tax year as a result of the contribution, if you contribute less than your entire interest in the property during the tax year. Amended state tax forms Your records must include the amount you claimed as a deduction in any earlier years for contributions of other interests in this property. Amended state tax forms They must also include the name and address of each organization to which you contributed the other interests, the place where any such tangible property is located or kept, and the name of any person in possession of the property, other than the organization to which you contributed it. Amended state tax forms The terms of any conditions attached to the contribution of property. Amended state tax forms Deductions of At Least $250 But Not More Than $500 If you claim a deduction of at least $250 but not more than $500 for a noncash charitable contribution, you must get and keep an acknowledgment of your contribution from the qualified organization. Amended state tax forms If you made more than one contribution of $250 or more, you must have either a separate acknowledgment for each or one acknowledgment that shows your total contributions. Amended state tax forms The acknowledgment must contain the information in items (1) through (3) under Deductions of Less Than $250 , earlier, and your written records must include the information listed in that discussion under Additional records . Amended state tax forms The acknowledgment must also meet these tests. Amended state tax forms It must be written. Amended state tax forms It must include: A description (but not necessarily the value) of any property you contributed, Whether the qualified organization gave you any goods or services as a result of your contribution (other than certain token items and membership benefits), and A description and good faith estimate of the value of any goods or services described in (b). Amended state tax forms If the only benefit you received was an intangible religious benefit (such as admission to a religious ceremony) that generally is not sold in a commercial transaction outside the donative context, the acknowledgment must say so and does not need to describe or estimate the value of the benefit. Amended state tax forms You must get it on or before the earlier of: The date you file your return for the year you make the contribution, or The due date, including extensions, for filing the return. Amended state tax forms Deductions Over $500 You are required to give additional information if you claim a deduction over $500 for noncash charitable contributions. Amended state tax forms See Records To Keep in Publication 526 for more information. Amended state tax forms Out-of-Pocket Expenses If you give services to a qualified organization and have unreimbursed out-of-pocket expenses related to those services, the following two rules apply. Amended state tax forms You must have adequate records to prove the amount of the expenses. Amended state tax forms If any of your unreimbursed out-of-pocket expenses, considered separately, are $250 or more (for example, you pay $250 or more for an airline ticket to attend a convention of a qualified organization as a chosen representative), you must get an acknowledgment from the qualified organization that contains: A description of the services you provided, A statement of whether or not the organization provided you any goods or services to reimburse you for the expenses you incurred, A description and a good faith estimate of the value of any goods or services (other than intangible religious benefits) provided to reimburse you, and A statement that the only benefit you received was an intangible religious benefit, if that was the case. Amended state tax forms The acknowledgment does not need to describe or estimate the value of an intangible religious benefit (defined earlier under Acknowledgment ). Amended state tax forms You must get the acknowledgment on or before the earlier of: The date you file your return for the year you make the contribution, or The due date, including extensions, for filing the return. Amended state tax forms Car expenses. Amended state tax forms   If you claim expenses directly related to use of your car in giving services to a qualified organization, you must keep reliable written records of your expenses. Amended state tax forms Whether your records are considered reliable depends on all the facts and circumstances. Amended state tax forms Generally, they may be considered reliable if you made them regularly and at or near the time you had the expenses. Amended state tax forms   For example, your records might show the name of the organization you were serving and the dates you used your car for a charitable purpose. Amended state tax forms If you use the standard mileage rate of 14 cents a mile, your records must show the miles you drove your car for the charitable purpose. Amended state tax forms If you deduct your actual expenses, your records must show the costs of operating the car that are directly related to a charitable purpose. Amended state tax forms   See Car expenses under Out-of-Pocket Expenses in Giving Services, earlier, for the expenses you can deduct. Amended state tax forms How To Report Report your charitable contributions on Schedule A (Form 1040). Amended state tax forms If your total deduction for all noncash contributions for the year is over $500, you must also file Form 8283. Amended state tax forms See How To Report in Publication 526 for more information. Amended state tax forms Prev  Up  Next   Home   More Online Publications