File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

Amending Federal Tax Returns

2012 Form 1040 Form040ezCan College Students File For TaxesHow To File Back TaxHow Do I File A Tax Extension2012 Taxes FreeIrs Gov Irs FormsFree 2012 E FileTurbotax Deluxe Federal E File State 2011 For Pc DownloadFile Taxes Online For FreeW 2 Show State Income Tax WithheldStatetaxesWhere To Get Tax Form 1040xFiling Taxes UnemployedEz Form 1040Amended Form 1040xHow To Amend Your TaxesH&r Block My BlockTax Planning Us File Your Own TaxesAmend My 2012 Tax Return2011 Tax Forms EzTaxes For Self EmployedEfile 2012 Tax Return FreeFillable 1040ez 2013Www Hrblock Com MyreturnstatusAmmending TaxesHow Do I File My 2012 TaxesWww Myfreetaxes Com SandiegoFree State E File Tax Return1040ez Instruction BookNew York State Unemployment Tax FormsAmmended Return1040nr SoftwareEfile FreeState Free Tax ReturnIrs Form 1040ez InstructionsFile Free State ReturnIrs 1040ez Instructions 2012Www Irs Gov EfileFree Efile

Amending Federal Tax Returns

Amending federal tax returns Index Symbols 1231 property sale, Sale of property interest. Amending federal tax returns 401(k) plans, Elective Deferrals Excess contributions, Excess Contributions 403(b) plans, Elective Deferrals Limit for, Limit for tax-sheltered annuities. Amending federal tax returns 457 plans, Elective Deferrals Limit for deferrals under, Limit for deferrals under section 457 plans. Amending federal tax returns 501(c)(18)(D) plans, Elective Deferrals Contributions, Section 501(c)(18)(D) contributions. Amending federal tax returns 501(c)(3) organizations, Student loans. Amending federal tax returns 529 program, Qualified tuition program (QTP). Amending federal tax returns 83(b) election, How to make the choice. Amending federal tax returns A Academic health centers Meals and lodging when teaching and research organization, Academic health center. Amending federal tax returns Accelerated death benefits, Accelerated Death Benefits Accident insurance, Accident or Health Plan Accidental death benefits, Accidental death benefits. Amending federal tax returns Accrual method taxpayers, Prepaid income. Amending federal tax returns Accrued leave payment At time of retirement or resignation, Accrued leave payment. Amending federal tax returns Disability retirement, Accrued leave payment. Amending federal tax returns Activity not for profit, Activity not for profit. Amending federal tax returns Adoption Employer assistance, Adoption Assistance Advance commissions, Miscellaneous Compensation Aircraft, Flights on employer-provided aircraft. Amending federal tax returns Airlines No-additional-cost services, No-Additional-Cost Services Valuation of flights on employer-provided aircraft, Flights on employer-provided aircraft. Amending federal tax returns Alaska Permanent Fund dividend, Alaska Permanent Fund dividend. Amending federal tax returns Alien status, waiver of, Waiver of alien status. Amending federal tax returns Aliens Nonresident, Nonresident aliens. Amending federal tax returns Alimony, Alimony. Amending federal tax returns Alternative minimum tax (AMT) Recoveries, refiguring of, Subject to alternative minimum tax. Amending federal tax returns Stock options, Alternative minimum tax (AMT). Amending federal tax returns Annuities Charitable gift, Charitable gift annuities. Amending federal tax returns Railroad retirement, Railroad retirement annuities. Amending federal tax returns Tax-sheltered, Limit for tax-sheltered annuities. Amending federal tax returns Archer MSAs, Archer MSA contributions. Amending federal tax returns , Medical savings accounts (Archer MSAs and Medicare Advantage MSAs). Amending federal tax returns Armed forces, Military Combat zone bonus, Veterans' benefits. Amending federal tax returns Disability, Disability. Amending federal tax returns Disability pensions, Military and Government Disability Pensions Health professions scholarship, Tuition Reduction Military action as cause of disability injuries, Terrorist attack or military action. Amending federal tax returns Qualified reservist distribution, Qualified reservist distribution (QRD). Amending federal tax returns Rehabilitative program payments, Veterans' benefits. Amending federal tax returns Retirement pay, Military retirement pay. Amending federal tax returns Veterans benefits, Veterans' benefits. Amending federal tax returns Assistance (see Tax help) Athletic facilities, employer-provided, Athletic Facilities Automobile (see Vehicle, employer-provided) Awards (see Damages from lawsuits) B Babysitting, Babysitting. Amending federal tax returns Back pay, award for, Back pay awards. Amending federal tax returns Backup withholding Barter exchange transactions, Backup withholding. Amending federal tax returns Bankruptcy Canceled debt not deemed to be income, Excluded debt. Amending federal tax returns Barter income, Bartering Below-market loans, Below-market loans. Amending federal tax returns Bequest for services, Bequest for services. Amending federal tax returns Bicycle, Transportation Fringe benefit, Qualified bicycle commuting. Amending federal tax returns Black lung benefit payments, Black lung benefit payments. Amending federal tax returns Bonuses, Bonuses and awards. Amending federal tax returns , Employee awards or bonuses. Amending federal tax returns Breach of contract Damages as income, Court awards and damages. Amending federal tax returns Bribes, Bribes. Amending federal tax returns Business expenses Reimbursements, Allowances and reimbursements. Amending federal tax returns Business income, Business and Investment Income, More information. Amending federal tax returns C Cafeteria plans, Cafeteria plans. Amending federal tax returns Campaign contributions, Campaign contributions. Amending federal tax returns Campus lodging, Qualified campus lodging. Amending federal tax returns , Moving Expense Reimbursements Cancellation of debt, Canceled Debts Cancellation of sales contracts, Canceled sales contract. Amending federal tax returns Capital gains Recoveries, Capital gains. Amending federal tax returns , Capital gains. Amending federal tax returns Capital gains or losses Employee stock option plans (ESOPs), Option granted at a discount. Amending federal tax returns Incentive stock options (ISOs), Incentive stock options (ISOs). Amending federal tax returns Sale of personal property, Sale of personal items. Amending federal tax returns Car (see Vehicle, employer-provided) Car pools, Car pools. Amending federal tax returns Cash or deferred arrangements (CODAs), Elective Deferrals Cash rebates, Cash rebates. Amending federal tax returns Casualty insurance Reimbursements from, Casualty insurance and other reimbursements. Amending federal tax returns Catch-up contributions, Catch-up contributions. Amending federal tax returns , Catch-up contributions. Amending federal tax returns Charitable gift annuities, Charitable gift annuities. Amending federal tax returns Child and Adult Care Food Program Payments to daycare providers, Food program payments to daycare providers. Amending federal tax returns Child support payments, Child support payments. Amending federal tax returns Childcare providers, Childcare providers. Amending federal tax returns , Food program payments to daycare providers. Amending federal tax returns Chronic illness, Chronically ill individual. Amending federal tax returns Accelerated death benefits paid to, Exclusion for chronic illness. Amending federal tax returns Citizens outside U. Amending federal tax returns S. Amending federal tax returns Exclusion of foreign income, Reminders Civil Rights Act of 1964, Title VII Back pay and damages for emotional distress under, Court awards and damages. Amending federal tax returns Clergy, Clergy Coal, Coal and iron ore. Amending federal tax returns Colleges and universities Faculty lodging, Faculty lodging. Amending federal tax returns Scholarships and fellowships, Scholarships and fellowships. Amending federal tax returns Commissions Advance, Miscellaneous Compensation Commuter highway vehicles, Transportation Compensation Employee, Employee Compensation Miscellaneous, Miscellaneous Compensation Unemployment, Unemployment compensation. Amending federal tax returns Workers', Workers' Compensation Compensatory damages, Other compensation. Amending federal tax returns , Court awards and damages. Amending federal tax returns Constructive receipt of income, Constructively received income. Amending federal tax returns Copyrights Infringement damages, Court awards and damages. Amending federal tax returns Royalties, Copyrights and patents. Amending federal tax returns Corporate directors, Corporate director. Amending federal tax returns Cost-of-living allowances, Government cost-of-living allowances. Amending federal tax returns Court awards, Court awards and damages. Amending federal tax returns (see also Damages from lawsuits) Credit card Insurance, Credit card insurance. Amending federal tax returns Credits Recoveries, refiguring of unused credits, Unused tax credits. Amending federal tax returns , Unused tax credits. Amending federal tax returns Currency transactions, foreign, Foreign currency transactions. Amending federal tax returns D Damages from lawsuits, Court awards and damages. Amending federal tax returns Back pay awards, Back pay awards. Amending federal tax returns Breach of contract, Court awards and damages. Amending federal tax returns Compensatory damages, Other compensation. Amending federal tax returns , Court awards and damages. Amending federal tax returns Emotional distress under Title VII, Civil Rights Act of 1964, Court awards and damages. Amending federal tax returns Punitive damages, Court awards and damages. Amending federal tax returns Daycare providers, Childcare providers. Amending federal tax returns (see also Childcare providers) Food program payments to, Food program payments to daycare providers. Amending federal tax returns De minimis benefits, De Minimis (Minimal) Benefits, Meals and Lodging Death benefits, Proceeds not received in installments. Amending federal tax returns (see also Life insurance) Accelerated, Accelerated Death Benefits Debts Canceled, Canceled Debts Excluded debt, Excluded debt. Amending federal tax returns Nonrecourse debts, Mortgage relief upon sale or other disposition. Amending federal tax returns Recourse, Mortgage relief upon sale or other disposition. Amending federal tax returns Stockholder's, Stockholder debt. Amending federal tax returns Deduction Costs of discrimination suits, Deduction for costs involved in unlawful discrimination suits. Amending federal tax returns Deferred compensation Nonqualified plans, Nonqualified deferred compensation plans. Amending federal tax returns , Nonqualified deferred compensation plans of nonqualified entities. Amending federal tax returns Dependent care benefits, Dependent Care Benefits Depletion allowance, Depletion. Amending federal tax returns Differential wage payments, Differential wage payments. Amending federal tax returns Armed forces, Differential wage payments. Amending federal tax returns Directors' fees, Corporate director. Amending federal tax returns Disability Military, Disability. Amending federal tax returns Pensions, Disability Pensions Workers' compensation, Disability pension. Amending federal tax returns Person with, Persons with disabilities. Amending federal tax returns Unemployment compensation, paid as substitute for, Types of unemployment compensation. Amending federal tax returns Disaster relief Disaster mitigation payments, Disaster mitigation payments. Amending federal tax returns Disaster Relief and Emergency Assistance Act Grants, Disaster relief grants. Amending federal tax returns Unemployment benefits, Unemployment Benefits Mitigation payments, Reminders Payments, Disaster relief payments. Amending federal tax returns Discounts Employee discounts, Employee Discounts Employee stock purchase plans, Option granted at a discount. Amending federal tax returns Mortgage loan for early payment, Discounted mortgage loan. Amending federal tax returns Dividends Restricted stock, Dividends received on restricted stock. Amending federal tax returns Divorced taxpayers Stock options exercised incident to divorce, Tax form. Amending federal tax returns Down payment assistance, Down payment assistance. Amending federal tax returns E Educational assistance Employer-provided, Educational Assistance Scholarships and fellowships, Scholarships and fellowships. Amending federal tax returns Educational institutions Faculty lodging, Faculty lodging. Amending federal tax returns Elderly persons Nutrition Program for the Elderly, Nutrition Program for the Elderly. Amending federal tax returns Tax Counseling for the Elderly, Volunteer tax counseling. Amending federal tax returns Election precinct officials, Election precinct official. Amending federal tax returns Elective deferrals, Elective Deferrals Catch-up contributions, Catch-up contributions. Amending federal tax returns , Catch-up contributions. Amending federal tax returns Excess annual additions, Excess Annual Additions Excess contributions, Excess Contributions Excess deferrals, Excess deferrals. Amending federal tax returns Increased limit for last 3 years prior to retirement age, Increased limit. Amending federal tax returns Limit on, Elective Deferrals Reporting by employer, Reporting by employer. Amending federal tax returns Emergency Homeowners' Loan Program, Hardest Hit Fund and Emergency Homeowners' Loan Program. Amending federal tax returns Emotional distress damages, Emotional distress. Amending federal tax returns Employee achievement awards, Employee achievement award. Amending federal tax returns Employee awards or bonuses, Employee awards or bonuses. Amending federal tax returns Employee compensation, Employee Compensation, Inherited property not substantially vested. Amending federal tax returns Fringe benefits, Fringe Benefits, Special valuation rules. Amending federal tax returns Restricted property, Restricted Property, Inherited property not substantially vested. Amending federal tax returns Retirement plan contributions, Retirement Plan Contributions Stock options, Stock Options, Statutory Stock Options Employee discounts, Employee Discounts Employee stock purchase plans, Statutory Stock Options, Employee stock purchase plan. Amending federal tax returns Employer, foreign, Foreign Employer Employer-owned life insurance, Employer-owned life insurance contract. Amending federal tax returns Employer-provided Educational assistance, Educational Assistance Vehicles, Employer-provided vehicles. Amending federal tax returns Employment Abroad, Employment abroad. Amending federal tax returns Agency fees, Employment agency fees. Amending federal tax returns Contracts Severance pay for cancellation of, Severance pay. Amending federal tax returns Endowment proceeds, Endowment Contract Proceeds Energy Assistance, Payments to reduce cost of winter energy. Amending federal tax returns Conservation Subsidies, Energy conservation subsidies. Amending federal tax returns Utility rebates, Utility rebates. Amending federal tax returns Estate income, Estate and trust income. Amending federal tax returns Estimated tax Unemployment compensation, Tax withholding. Amending federal tax returns Excess Annual additions, Excess Annual Additions Contributions, Excess Contributions Deferrals, Excess deferrals. Amending federal tax returns Expected inheritance, Expected inheritance. Amending federal tax returns Expenses paid by another, Expenses paid by another. Amending federal tax returns Exxon Valdez settlement, Exxon Valdez settlement income. Amending federal tax returns Eligible retirement plan, Contributions to eligible retirement plan. Amending federal tax returns Income averaging, Income averaging. Amending federal tax returns Legal expenses, Legal expenses. Amending federal tax returns Reporting requirement-statement, Statement. Amending federal tax returns F Faculty lodging, Faculty lodging. Amending federal tax returns Fair market value (FMV), Fair market value. Amending federal tax returns Stock options, Grant of option. Amending federal tax returns Farming Qualified farm debt, cancellation of, Excluded debt. Amending federal tax returns Federal employees Accrued leave payment, Accrued leave payment. Amending federal tax returns Cost-of-living allowances, Government cost-of-living allowances. Amending federal tax returns Disability pensions, Military and Government Disability Pensions Thrift Savings Plan for, Elective Deferrals Federal Employees Compensation Act (FECA) payments, Federal Employees' Compensation Act (FECA). Amending federal tax returns Federal income tax Refunds, Federal income tax refund. Amending federal tax returns Fees for services, Fees for services. Amending federal tax returns Financial counseling fees, Financial Counseling Fees Fellowships, Scholarships and fellowships. Amending federal tax returns FICA withholding Foreign employers, U. Amending federal tax returns S. Amending federal tax returns citizens working for in U. Amending federal tax returns S. Amending federal tax returns , Social security and Medicare taxes. Amending federal tax returns Paid by employer, Social security and Medicare taxes paid by employer. Amending federal tax returns Fiduciaries Fees for services, Fees for services. Amending federal tax returns , Personal representatives. Amending federal tax returns Financial counseling fees, Financial Counseling Fees (see also Retirement planning services) Fitness programs Employer-provided, Athletic Facilities Flights Employer-provided aircraft, Flights on employer-provided aircraft. Amending federal tax returns No-additional-cost services, No-Additional-Cost Services Food benefits Daycare providers, food program payments to, Food program payments to daycare providers. Amending federal tax returns Nutrition Program for the Elderly, Nutrition Program for the Elderly. Amending federal tax returns Foreign Currency transactions, Foreign currency transactions. Amending federal tax returns Employment, Foreign Employer Governments, employees of, Employees of international organizations or foreign governments. Amending federal tax returns Income, Reminders Service, Service-connected disability. Amending federal tax returns Form 1040 Excess contributions to elective deferrals, Excess Contributions Recoveries, Where to report. Amending federal tax returns Unemployment compensation, Unemployment Benefits Wages from Form W-2, Employee Compensation Form 1040 or 1040A, Schedule B Restricted stock dividends, Stock you chose to include in your income. Amending federal tax returns Form 1040, Schedule A Outplacement services, deduction for, Outplacement services. Amending federal tax returns Repayment of commissions paid in advance, Advance commissions and other earnings. Amending federal tax returns Form 1040, Schedule C Bartering, Bartering Childcare providers to use, Childcare providers. Amending federal tax returns Personal property rental, reporting income from, Reporting business income and expenses. Amending federal tax returns Royalties, Royalties Form 1040, Schedule C-EZ Bartering, Bartering Childcare Providers to use, Childcare providers. Amending federal tax returns Personal property rental, reporting income from, Reporting business income and expenses. Amending federal tax returns Royalties, Royalties Form 1040, Schedule D Stock options, Sale of the stock. Amending federal tax returns Stock options reported on, Statutory Stock Options Form 1040, Schedule E Partner's return, Partner's return. Amending federal tax returns Royalties, Royalties Form 1040A Recoveries, Where to report. Amending federal tax returns Unemployment compensation, Unemployment Benefits Wages from Form W-2, Employee Compensation Form 1040EZ Recoveries, Where to report. Amending federal tax returns Unemployment compensation, Unemployment Benefits Wages from Form W-2, Employee Compensation Form 1041 Estates and trusts, Estate and trust income. Amending federal tax returns Form 1041, Schedule K-1 Beneficiary's share of income, deductions, credits, etc. Amending federal tax returns , Estate and trust income. Amending federal tax returns Form 1065 Partnership return, Partnership return. Amending federal tax returns Form 1065, Schedule K-1 Partner's share of income, Schedule K-1 (Form 1065). Amending federal tax returns , Partnership Income Form 1098 Mortgage interest statement, Mortgage interest refund. Amending federal tax returns Form 1099-B Barter exchange transactions, Form 1099-B from barter exchange. Amending federal tax returns , Backup withholding. Amending federal tax returns Form 1099-C Cancellation of debt, Form 1099-C. Amending federal tax returns Form 1099-DIV Restricted stock dividends, Stock you chose to include in your income. Amending federal tax returns Form 1099-G State tax refunds, State tax refund. Amending federal tax returns Unemployment compensation, Unemployment Benefits Form 1099-MISC Services totaling $600 or more, Fees for services. Amending federal tax returns Stock options exercised incident to divorce, Tax form. Amending federal tax returns Form 1099-R Charitable gift annuities, Charitable gift annuities. Amending federal tax returns Excess annual additions, Excess Annual Additions Excess deferral amounts, Excess distributed to you. Amending federal tax returns Surrender of life insurance policy for cash, Surrender of policy for cash. Amending federal tax returns Form 1120-POL Political organizations, Campaign contributions. Amending federal tax returns Form 1120S S corporation return, S corporation return. Amending federal tax returns Form 1120S, Schedule K-1 Shareholder's share of income, credits, deductions, etc. Amending federal tax returns , Schedule K-1 (Form 1120S). Amending federal tax returns Form 2441 Child and dependent care expenses, Dependent Care Benefits Form 4255 Recapture of investment credit, Amounts Recovered for Credits Form 6251 Alternative minimum tax, Alternative minimum tax (AMT). Amending federal tax returns Form 8839 Adoption assistance, Adoption Assistance Form 8853 Accelerated death benefits, Form 8853. Amending federal tax returns Archer MSAs and long-term care insurance contracts, Archer MSA contributions. Amending federal tax returns Form 8919 Uncollected social security and Medicare tax on wages, Employee Compensation Form RRB-1099 Railroad retirement board payments, Form RRB-1099. Amending federal tax returns Form SSA-1099 Social security benefit statement, Form SSA-1099. Amending federal tax returns Form W-2 501(c)(18)(D) contributions, Section 501(c)(18)(D) contributions. Amending federal tax returns Accrued leave payment at time of retirement or resignation, Accrued leave payment. Amending federal tax returns Back pay awards, Back pay awards. Amending federal tax returns Bonuses or awards, Bonuses and awards. Amending federal tax returns Elective deferrals, reporting by employer, Reporting by employer. Amending federal tax returns Failure to receive from employer, Employee Compensation Fringe benefits reported on, Form W-2. Amending federal tax returns Stock options from employers, Tax form. Amending federal tax returns Wage and tax statement, Employee Compensation Form W-2G Gambling winnings, Form W-2G. Amending federal tax returns Form W-4V Unemployment compensation, voluntary withholding request, Tax withholding. Amending federal tax returns Form W-9 Request for taxpayer identification number, Backup withholding. Amending federal tax returns Foster care, Foster care providers. Amending federal tax returns Foster Grandparent Program, National Senior Service Corps programs. Amending federal tax returns Found property, Found property. Amending federal tax returns Free tax services, Free help with your tax return. Amending federal tax returns Fringe benefits, Fringe Benefits, Special valuation rules. Amending federal tax returns Accident and health insurance, Accident or Health Plan Adoption, employer assistance, Adoption Assistance Athletic facilities, Athletic Facilities Commuter highway vehicles, Transportation De minimis benefits, De Minimis (Minimal) Benefits, Meals and Lodging Dependent care benefits, Dependent Care Benefits Educational assistance, Educational Assistance Employee discounts, Employee Discounts Faculty lodging, Faculty lodging. Amending federal tax returns Financial counseling fees, Financial Counseling Fees Holiday gifts, Holiday gifts. Amending federal tax returns Meals and lodging, Meals and Lodging Moving expenses (see Moving expenses) No-additional-cost services, No-Additional-Cost Services Parking, Transportation Retirement planning (see Retirement planning services) Transit pass, Transportation, Transit pass. Amending federal tax returns Tuition reduction, Tuition Reduction Valuation of, Valuation of Fringe Benefits, Special valuation rules. Amending federal tax returns Vehicle, Employer-provided vehicles. Amending federal tax returns Working condition benefits, Working Condition Benefits Frozen deposits Interest on, Interest on frozen deposits. Amending federal tax returns G Gambling winnings and losses, Gambling winnings. Amending federal tax returns Gas Royalties from, Oil, gas, and minerals. Amending federal tax returns Gifts, Gifts and inheritances. Amending federal tax returns Holiday gifts from employer, Holiday gifts. Amending federal tax returns Government employees (see Federal employees; State employees) Grantor trusts, Grantor trust. Amending federal tax returns Group-term life insurance Worksheets, Figuring the taxable cost. Amending federal tax returns , Worksheet 1. Amending federal tax returns Figuring the Cost of Group-Term Life Insurance To Include in Income—Illustrated Gulf oil spill, Reminders, Gulf oil spill. Amending federal tax returns H HAMP Home affordable modification program Pay-for-performance success payments, Home Affordable Modification Program (HAMP). Amending federal tax returns Hardest Hit Fund Program, Hardest Hit Fund and Emergency Homeowners' Loan Program. Amending federal tax returns Health Flexible spending arrangement, Health flexible spending arrangement (health FSA). Amending federal tax returns Insurance, Accident or Health Plan Reimbursement arrangement, Health reimbursement arrangement (HRA). Amending federal tax returns Savings account, Health savings accounts (HSA). Amending federal tax returns Help (see Tax help) Highly compensated employees Excess contributions to elective deferrals, Excess Contributions Historic preservation grants, Historic preservation grants. Amending federal tax returns Hobby losses, Hobby losses. Amending federal tax returns Holding period requirement, Holding period requirement. Amending federal tax returns Holiday gifts, Holiday gifts. Amending federal tax returns Holocaust victims restitution, Holocaust victims restitution. Amending federal tax returns Home, sale of, Sale of home. Amending federal tax returns Host or hostess, Host or Hostess Hotels No-additional-cost services, No-Additional-Cost Services Housing (see Lodging) I Illegal activities, Illegal activities. Amending federal tax returns Incentive stock options (ISOs), Statutory Stock Options, Incentive stock options (ISOs). Amending federal tax returns Income Assigned, Assignment of income. Amending federal tax returns Business and investment, Business and Investment Income, More information. Amending federal tax returns Constructive receipt of, Constructively received income. Amending federal tax returns Estate and trust, Estate and trust income. Amending federal tax returns Foreign employers, Foreign Employer Illegal, Illegal activities. Amending federal tax returns Miscellaneous, Miscellaneous Income Other, Other Income Partnership, Partnership Income Prepaid, Prepaid income. Amending federal tax returns S corporation, S Corporation Income Indian fishing rights, Indian fishing rights. Amending federal tax returns Indian money account, Indian money account litigation settlement. Amending federal tax returns Individual retirement arrangements (IRAs) Deduction, Benefits may affect your IRA deduction. Amending federal tax returns Inherited IRA, Inherited pension or IRA. Amending federal tax returns Inheritance, Gifts and inheritances. Amending federal tax returns IRA, Inherited pension or IRA. Amending federal tax returns Property not substantially vested, Inherited property not substantially vested. Amending federal tax returns Injury benefits, Sickness and Injury Benefits, Reimbursement for medical care. Amending federal tax returns Insurance Credit card, Credit card insurance. Amending federal tax returns Health, Accident or Health Plan Life (see Life insurance) Long-term care (see Long-term care insurance) Interest Canceled debt including, Interest included in canceled debt. Amending federal tax returns Frozen deposits, Interest on frozen deposits. Amending federal tax returns Mortgage refunds, Mortgage interest refund. Amending federal tax returns Option on insurance, Interest option on insurance. Amending federal tax returns Recovery amounts, Interest on recovery. Amending federal tax returns Savings bond, Interest on qualified savings bonds. Amending federal tax returns State and local government obligations, Interest on state and local government obligations. Amending federal tax returns Interference with business operations Damages as income, Court awards and damages. Amending federal tax returns International organizations, employees of, Foreign Employer Interview expenses, Job interview expenses. Amending federal tax returns Investment counseling fees, Financial Counseling Fees (see also Retirement planning services) Investment income, Business and Investment Income, More information. Amending federal tax returns IRAs (see Individual retirement arrangements (IRAs)) Iron ore, Coal and iron ore. Amending federal tax returns Itemized deductions Limited, Itemized deductions limited. Amending federal tax returns Recoveries, Recoveries, Itemized Deduction Recoveries J Job interview expenses, Job interview expenses. Amending federal tax returns Joint returns Social security benefits or railroad retirement payments, Joint return. Amending federal tax returns Joint state/local tax return Recoveries, Joint state or local income tax return. Amending federal tax returns Jury duty pay, Jury duty. Amending federal tax returns K Kickbacks, Kickbacks. Amending federal tax returns L Labor unions Convention expenses, reimbursed, Reimbursed union convention expenses. Amending federal tax returns Dues, Union benefits and dues. Amending federal tax returns Strike and lockout benefits, Strike and lockout benefits. Amending federal tax returns Unemployment benefits paid from, Payments by a union. Amending federal tax returns Last day of tax year, income received on, Constructively received income. Amending federal tax returns Leave (see Accrued leave payment) Length-of-service awards, Employee achievement award. Amending federal tax returns Life insurance Employer-owned, Employer-owned life insurance contract. Amending federal tax returns Proceeds, Life Insurance Proceeds Surrender of policy for cash, Surrender of policy for cash. Amending federal tax returns Loans, Discounted mortgage loan. Amending federal tax returns (see also Mortgage) Below-market, Below-market loans. Amending federal tax returns Student, Student loans. Amending federal tax returns Lockout benefits, Strike and lockout benefits. Amending federal tax returns Lodging Campus lodging, Qualified campus lodging. Amending federal tax returns , Moving Expense Reimbursements Clergy, Housing Employer-paid or reimbursed, Meals and Lodging Faculty lodging, Faculty lodging. Amending federal tax returns Replacement housing payments, Replacement housing payments. Amending federal tax returns Long-term care insurance, Long-term care coverage. Amending federal tax returns , Long-Term Care Insurance Contracts Lotteries and raffles, Lotteries and raffles. Amending federal tax returns Lump-sum distributions Survivor benefits, Lump-sum payments. Amending federal tax returns M Manufacturer incentive payments, Manufacturer incentive payments. Amending federal tax returns Meals Employer-paid or reimbursed, Meals and Lodging Nutrition Program for the Elderly, Nutrition Program for the Elderly. Amending federal tax returns Medical Care reimbursements, Reimbursement for medical care. Amending federal tax returns Savings accounts, Medical savings accounts (Archer MSAs and Medicare Advantage MSAs). Amending federal tax returns Medicare Advantage MSAs, Medical savings accounts (Archer MSAs and Medicare Advantage MSAs). Amending federal tax returns Benefits, Medicare. Amending federal tax returns Tax paid by employer, Social security and Medicare taxes paid by employer. Amending federal tax returns Medicare tax (see Social security and Medicare taxes) Military (see Armed forces) Minerals Royalties from, Oil, gas, and minerals. Amending federal tax returns Miscellaneous Compensation, Miscellaneous Compensation Income, Miscellaneous Income Missing children, photographs of, Reminders Mortgage Assistance payment (under sec. Amending federal tax returns 235 of National Housing Act), Mortgage assistance payments under section 235 of the National Housing Act. Amending federal tax returns Discounted loan, Discounted mortgage loan. Amending federal tax returns Interest refund, Mortgage interest refund. Amending federal tax returns Qualified principal residence indebtedness, Qualified principal residence indebtedness (QPRI). Amending federal tax returns Relief, Mortgage relief upon sale or other disposition. Amending federal tax returns Motor vehicle, employer-provided, Employer-provided vehicles. Amending federal tax returns Moving expenses Reimbursements, Allowances and reimbursements. Amending federal tax returns , Moving expense reimbursements. Amending federal tax returns MSAs (Medical savings accounts), Medical savings accounts (Archer MSAs and Medicare Advantage MSAs). Amending federal tax returns N National Health Service Corps Scholarship Program, Tuition Reduction National Oceanic and Atmospheric Administration, Service-connected disability. Amending federal tax returns National Senior Service Corps, National Senior Service Corps programs. Amending federal tax returns No-additional-cost services, No-Additional-Cost Services No-fault car insurance Disability benefits under, Other compensation. Amending federal tax returns Nobel prize, Pulitzer, Nobel, and similar prizes. Amending federal tax returns Nonrecourse debt, Mortgage relief upon sale or other disposition. Amending federal tax returns Nonstatutory stock options, Nonstatutory Stock Options Nontaxable income, Introduction Not-for-profit activities, Activity not for profit. Amending federal tax returns Notary fees, Notary public. Amending federal tax returns Notes received for services, Note received for services. Amending federal tax returns Nutrition Program for the Elderly, Nutrition Program for the Elderly. Amending federal tax returns O Oil Royalties from, Oil, gas, and minerals. Amending federal tax returns Old-age, survivors, and disability insurance benefits (OASDI), Old-age, survivors, and disability insurance benefits (OASDI). Amending federal tax returns Options, stock, Stock Options, Statutory Stock Options Outplacement services, Outplacement services. Amending federal tax returns Overseas work, Reminders P Parking fees Employer-paid or reimbursed, Transportation, Qualified parking. Amending federal tax returns Partner and partnership income, Partnership Income Patents Infringement damages, Court awards and damages. Amending federal tax returns Royalties, Copyrights and patents. Amending federal tax returns Peace Corps, Peace Corps. Amending federal tax returns Pensions Clergy, Pension. Amending federal tax returns Disability pensions, Disability Pensions Inherited pensions, Inherited pension or IRA. Amending federal tax returns Military, Military retirement pay. Amending federal tax returns Personal property Rental income and expense, Rents From Personal Property Sale of, Sale of personal items. Amending federal tax returns Personal representatives (see Fiduciaries) Prepaid income, Prepaid income. Amending federal tax returns Price reduced after purchase, Price reduced after purchase. Amending federal tax returns Prizes and awards, Bonuses and awards. Amending federal tax returns , Prizes and awards. Amending federal tax returns Achievement awards, Employee achievement award. Amending federal tax returns Employee awards or bonuses, Employee awards or bonuses. Amending federal tax returns Length-of-service awards, Employee achievement award. Amending federal tax returns Pulitzer, Nobel, and similar prizes, Pulitzer, Nobel, and similar prizes. Amending federal tax returns Safety achievement, Employee achievement award. Amending federal tax returns Scholarship prizes, Prizes. Amending federal tax returns Profit-sharing plan, Retirement and profit-sharing plans. Amending federal tax returns Public assistance benefits, Welfare and Other Public Assistance Benefits Public Health Service, Service-connected disability. Amending federal tax returns Public safety officers killed in line of duty, Public safety officer killed in the line of duty. Amending federal tax returns Public transportation passes, employer-provided, Transportation, Transit pass. Amending federal tax returns Publications (see Tax help) Pulitzer prize, Pulitzer, Nobel, and similar prizes. Amending federal tax returns Punitive damages, Court awards and damages. Amending federal tax returns Q Qualified joint venture, Reminders Qualified tuition program (QTP), Qualified tuition program (QTP). Amending federal tax returns R Raffles, Lotteries and raffles. Amending federal tax returns Railroad Retirement annuities, Railroad retirement annuities. Amending federal tax returns Retirement benefits, Social security and equivalent railroad retirement benefits. Amending federal tax returns Sick pay, Railroad sick pay. Amending federal tax returns Unemployment compensation benefits, Types of unemployment compensation. Amending federal tax returns Real estate Qualified real property business debt, cancellation of, Excluded debt. Amending federal tax returns Rebates Cash, Cash rebates. Amending federal tax returns Utility, Utility rebates. Amending federal tax returns Recovery of amounts previously deducted, Recoveries, Standard deduction for earlier years. Amending federal tax returns Itemized deductions, Recoveries, Itemized Deduction Recoveries Non-itemized deductions, Non-Itemized Deduction Recoveries Unused tax credits, refiguring of, Unused tax credits. Amending federal tax returns , Unused tax credits. Amending federal tax returns Refunds Federal income tax, Federal income tax refund. Amending federal tax returns Mortgage interest, Mortgage interest refund. Amending federal tax returns State tax, State tax refund. Amending federal tax returns Rehabilitative program payments, Veterans' benefits. Amending federal tax returns Reimbursements Business expenses, Allowances and reimbursements. Amending federal tax returns Casualty losses, Casualty insurance and other reimbursements. Amending federal tax returns Meals and lodging, Meals and Lodging Medical expenses, Reimbursement for medical care. Amending federal tax returns Moving expenses, Allowances and reimbursements. Amending federal tax returns , Moving expense reimbursements. Amending federal tax returns Related party transactions Stock option transfer, Transfer in non-arm's-length transaction. Amending federal tax returns Religious order members, Members of Religious Orders Rental income and expenses Personal property rental, Rents From Personal Property Reporting of, Reporting business income and expenses. Amending federal tax returns Repayments, Repayments, Year of deduction (or credit). Amending federal tax returns Repossession, Canceled sales contract. Amending federal tax returns Restricted property, Restricted Property, Inherited property not substantially vested. Amending federal tax returns Retired Senior Volunteer Program (RSVP), National Senior Service Corps programs. Amending federal tax returns Retirement Settlement, Reminders Retirement planning services, Financial Counseling Fees, Retirement Planning Services Retirement plans, Military retirement pay. Amending federal tax returns (see also Pensions) Automatic contribution arrangements, Qualified automatic contribution arrangements. Amending federal tax returns Contributions, Retirement Plan Contributions, Excess Annual Additions, Statutory Stock Options Elective deferrals (see Elective deferrals) Rewards, Rewards. Amending federal tax returns Roth contributions, Designated Roth contributions. Amending federal tax returns Royalties, Royalties S S corporations, S Corporation Income Safety achievement awards, Employee achievement award. Amending federal tax returns Salary reduction simplified employee pension plans (see SARSEPs) Sale of home, Sale of home. Amending federal tax returns Sales contracts Cancellation of, Canceled sales contract. Amending federal tax returns SARSEPs, Elective Deferrals Excess contributions, Excess Contributions Savings bonds, Interest on qualified savings bonds. Amending federal tax returns Savings incentive match plans for employees (see SIMPLE plans) Scholarships and fellowships, Scholarships and fellowships. Amending federal tax returns Self-employed persons U. Amending federal tax returns S. Amending federal tax returns citizens working for foreign employers in U. Amending federal tax returns S. Amending federal tax returns treated as, Social security and Medicare taxes. Amending federal tax returns Senior Companion Program, National Senior Service Corps programs. Amending federal tax returns Service Corps of Retired Executives (SCORE), Service Corps of Retired Executives (SCORE). Amending federal tax returns Severance pay, Severance pay. Amending federal tax returns Outplacement services, Outplacement services. Amending federal tax returns Sick pay, Sick pay. Amending federal tax returns Sickness and injury benefits, Sickness and Injury Benefits, Reimbursement for medical care. Amending federal tax returns SIMPLE plans, Elective Deferrals Limit for deferrals under, Limit for deferrals under SIMPLE plans. Amending federal tax returns Smallpox vaccine injuries, Smallpox vaccine injuries. Amending federal tax returns Social security and Medicare taxes Foreign employers, U. Amending federal tax returns S. Amending federal tax returns citizens working for in U. Amending federal tax returns S. Amending federal tax returns , Social security and Medicare taxes. Amending federal tax returns Paid by employer, Social security and Medicare taxes paid by employer. Amending federal tax returns Social security benefits, Social security and equivalent railroad retirement benefits. Amending federal tax returns Standard deduction Recoveries, Standard deduction limit. Amending federal tax returns , Standard deduction for earlier years. Amending federal tax returns State employees Unemployment benefits paid to, State employees. Amending federal tax returns State or local governments Interest on obligations of, Interest on state and local government obligations. Amending federal tax returns State or local taxes Refunds, State tax refund. Amending federal tax returns Statutory stock option holding period, Sale of the stock. Amending federal tax returns Stock appreciation rights, Stock appreciation rights. Amending federal tax returns Stock options, Stock Options, Statutory Stock Options Stock options, nonstatutory Exercise or transfer, Exercise or transfer of option. Amending federal tax returns Grant, Grant of option. Amending federal tax returns Sale, Sale of the stock. Amending federal tax returns Stock options, statutory Exercise, Exercise of option. Amending federal tax returns Grant, Grant of option. Amending federal tax returns Sale, Sale of the stock. Amending federal tax returns Stockholder debts, Stockholder debt. Amending federal tax returns Stolen property, Stolen property. Amending federal tax returns Strike benefits, Strike and lockout benefits. Amending federal tax returns Student loans Cancellation of debt, Student loans. Amending federal tax returns Substantial risk of forfeiture, Substantial risk of forfeiture. Amending federal tax returns Substantially vested property, Substantially vested. Amending federal tax returns Supplemental security income (SSI) payments, Social security and equivalent railroad retirement benefits. Amending federal tax returns Supplemental unemployment benefits, Supplemental unemployment benefits. Amending federal tax returns Surviving spouse Life insurance proceeds paid to, Surviving spouse. Amending federal tax returns Survivor benefits, Survivor Benefits T Tables and figures Group-term life insurance (Table 1), Group-Term Life Insurance Tax benefit rule, Tax benefit rule. Amending federal tax returns Tax Counseling for the Elderly, Volunteer tax counseling. Amending federal tax returns Tax help, How To Get Tax Help Tax-sheltered annuity plans (403(b) plans), Elective Deferrals Limit for, Limit for tax-sheltered annuities. Amending federal tax returns Terminal illness, Exclusion for terminal illness. Amending federal tax returns Terrorist attacks Disability payments for injuries from, Terrorist attack or military action. Amending federal tax returns Victims of, tax relief, Reminders Thrift Savings Plan, Elective Deferrals Title VII, Civil Rights Act of 1964 Back pay and damages for emotional distress under, Court awards and damages. Amending federal tax returns Tour guides, free tours for, Free tour. Amending federal tax returns Trade Act of 1974 Trade readjustment allowances under, Types of unemployment compensation. Amending federal tax returns , Repayment of benefits. Amending federal tax returns Transferable property, Transferable property. Amending federal tax returns Transit passes, Transportation, Transit pass. Amending federal tax returns Travel agencies Free tour to organizer of group of tourists, Free tour. Amending federal tax returns Travel and transportation expenses Free tours from travel agencies, Free tour. Amending federal tax returns Fringe benefits, Transportation Reimbursements, Allowances and reimbursements. Amending federal tax returns School children, transporting of, Transporting school children. Amending federal tax returns Trusts Grantor trusts, Grantor trust. Amending federal tax returns Income, Estate and trust income. Amending federal tax returns Tuition program, qualified (QTP), Qualified tuition program (QTP). Amending federal tax returns Tuition reduction, Tuition Reduction U Unemployment compensation, Unemployment Benefits Unions (see Labor unions) Unlawful discrimination suits Deduction for costs, Deduction for costs involved in unlawful discrimination suits. Amending federal tax returns V VA payments, VA payments. Amending federal tax returns Valuation Fringe benefits, Valuation of Fringe Benefits, Special valuation rules. Amending federal tax returns Stock options, Nonstatutory Stock Options Vehicle Commuter highway, Commuter highway vehicle. Amending federal tax returns Employer-provided, Employer-provided vehicles. Amending federal tax returns Veterans benefits, Veterans' benefits. Amending federal tax returns Disability compensation, Retroactive VA determination. Amending federal tax returns Retroactive VA determination, Retroactive VA determination. Amending federal tax returns Special statute of limitations. Amending federal tax returns , Special statute of limitations. Amending federal tax returns Viatical settlements, Viatical settlement. Amending federal tax returns Volunteer work, Volunteers Tax counseling (Volunteer Income Tax Assistance Program), Volunteer tax counseling. Amending federal tax returns Volunteers in Service to America (VISTA), Volunteers in Service to America (VISTA). Amending federal tax returns W W-2 form (see Form W-2) Welfare benefits, Welfare and Other Public Assistance Benefits Whistleblower, Whistleblower's award. Amending federal tax returns Winter energy payments, Payments to reduce cost of winter energy. Amending federal tax returns Withholding Barter exchange transactions, Backup withholding. Amending federal tax returns Unemployment compensation, Tax withholding. Amending federal tax returns Work-training programs, Work-training program. Amending federal tax returns Workers' compensation, Workers' Compensation Working condition benefits, Working Condition Benefits Worksheets Group-term life insurance (Worksheet 1), Figuring the taxable cost. Amending federal tax returns , Worksheet 1. Amending federal tax returns Figuring the Cost of Group-Term Life Insurance To Include in Income—Illustrated Prev  Up     Home   More Online Publications
Español

  • Beware of IRS' 2010 'Dirty Dozen' Tax Scams
    The Internal Revenue Service issued its 2010 "dirty dozen" list of tax scams, including schemes involving return preparer fraud, hiding income offshore and phishing. "Taxpayers should be wary of anyone peddling scams that seem too good to be true," IRS Commissioner Doug Shulman said. "The IRS fights fraud by pursuing taxpayers who hide income abroad and by ensuring taxpayers get competent, ethical service from qualified professionals at home in the U.S."
  • Beware of Tax Scams
    The IRS wants taxpayers to be aware of tax scams. These scams are illegal and can lead to problems for taxpayers including significant penalties, interest and possible criminal prosecution. The schemes take several shapes, ranging from promises of large tax refunds to illegal ways of 'untaxing' yourself. Here are three important guidelines to keep in mind.
  • Electronic Federal Tax Payment System Cited in New E-mail Scam
    The Internal Revenue Service is warning taxpayers to be on the lookout for a new e-mail scam that uses the Treasury Department's Electronic Federal Tax Payment System (EFTPS) as a hook to lure individuals into disclosing their personal information. The new e-mail scam, fraught with grammatical errors and typos, looks like a page from IRS.gov and claims to be from the "IRS Antifraud Comission" (sic), a fictitious group. The e-mail claims someone has enrolled the taxpayer's credit card in EFTPS bank account. The e-mail claims money was lost and "remaining founds" (sic) are blocked. Recipients are asked to click on a link that will help them recover their funds, but the subsequent site asks for personal information that the thieves could use to steal the taxpayer's identity.
  • Fraudulent E-Mail Purported to be Representing Congressional Interests
    The fraudulent email is sent from infowhitehouse3@ig.com.br. The author of the email claims to be representing several U.S. Legislative committees including the Senate Committee on Foreign Relations, Senate Committee on Appropriations, House Committee on Appropriations, and the House Committee of International Relations. This e-mail is a hoax. Do not follow the provided link.
  • FTC Cautions Consumers About Tax and Rebate Scams
    The Federal Trade Commission cautions consumers looking forward to rebate checks from the government that they may be targets of scammers out to steal their identity. The schemes work like this: consumers get a call or an e-mail claiming to be from the IRS, the Social Security Administration, or some other government agency, and claiming to need some bit of personal information to process the rebate check. Consumers may be asked to provide their social security number, bank account number, or another piece of personal information that a skillful crook can use to commit identity theft.
  • IRS Alerts Public to New Identity Theft Scams
    The IRS reminds consumers to avoid identity theft scams that use the IRS name, logo or web site in an attempt to convince taxpayers that the scam is a genuine communication from the IRS. Scammers may use other federal agency names, such as the U.S. Department of the Treasury.
  • IRS Warns of Phony e-Mails Claiming to Come from the IRS
    The Internal Revenue Service alerts taxpayers about Internet scams in which fraudulent e-mails are sent that appear to be from the IRS. The e-mails direct the consumer to a Web link that requests personal and financial information, such as Social Security, bank account or credit card numbers. The practice of tricking victims into revealing private personal and financial information over the Internet is known as 'phishing' for information.
  • IRS Warns Taxpayers of New E-mail Scams
    The Internal Revenue Service alterts taxpayers to the latest versions of an e- mail scam intended to fool people into believing they are under investigation by the agency's Criminal Investigation division.
  • Late Tax Scam Discovered; Free File Users Reminded to Use IRS.gov
    The IRS warns of a new tax scam on the Internet that lures taxpayers into filing tax information on a site masquerading as a member of the Free File Alliance. The IRS reminded taxpayers the only place to access the Free File program is through the official IRS.gov Web site.
  • OnGuardOnline.gov Urges Taxpayers to Contact the IRS If They Suspect Tax-Related Identity Theft
    OnGuardOnline.gov is informing consumers that an unexpected message from the Internal Revenue Service (IRS) could be a warning sign that their Social Security number is being misused by an identity thief.
  • Simple Steps Can Prevent Tax Scams as Private Debt Collection Begins
    As the Internal Revenue Service (IRS) begins its private debt collection initiative, the tax agency reminds taxpayers there are several simple steps that can provide protection against scam artists. Scamsters try a variety of tricks to impersonate the IRS in hopes of tricking taxpayers into divulging personal or financial information or even conning people out of cash. Scam artists try to impersonate the IRS in person, by phone, by e-mail and over the Internet.
  • Some Telephone Tax Refund Requests May Be Too High; IRS Will Deny Improper Requests
    TheIRS reported that early filings show some individual taxpayers have requested large and apparently improper amounts for the special telephone tax refund. The IRS is investigating potential abuses in this area and will take prompt action against taxpayers who claim improper refund amounts and the return preparers who help them.
  • Tax Scammers Are Waiting to Take Your Money
    Tax-related scams are on the rise, according to consumer complaints tracked by the National Consumers League's Fraud Center. Reports of tax scams from consumers nearly quadrupled in 2007 from the year before, and the trend seems to be continuing into 2008. This time of year - and with the economy in the shape it's currently in - crooks see vulnerable prey in consumers feeling the squeeze at tax time

The Amending Federal Tax Returns

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