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How Far Back Can I Amend My Taxes

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How Far Back Can I Amend My Taxes

How far back can i amend my taxes 1. How far back can i amend my taxes   Filing Information Table of Contents What's New Reminders Introduction Do I Have To File a Return?Individuals—In General Dependents Certain Children Under Age 19 or Full-Time Students Self-Employed Persons Aliens Who Should File Which Form Should I Use?Form 1040EZ Form 1040A Form 1040 Does My Return Have To Be on Paper?IRS e-file When Do I Have To File?Private delivery services. How far back can i amend my taxes Extensions of Time To File How Do I Prepare My Return?When Do I Report My Income and Expenses? Social Security Number (SSN) Presidential Election Campaign Fund Computations Attachments Third Party Designee Signatures Paid Preparer Refunds Amount You Owe Gift To Reduce Debt Held by the Public Name and Address Where Do I File? What Happens After I File?What Records Should I Keep? Why Keep Records? Kinds of Records to Keep Basic Records How Long to Keep Records Refund Information Interest on Refunds Change of Address What If I Made a Mistake?Amended Returns and Claims for Refund Penalties Identity Theft What's New Filing status for same-sex married couple. How far back can i amend my taxes   If you have a same-sex spouse whom you legally married in a state (or foreign country) that recognizes same-sex marriage, you and your spouse generally must use the married filing jointly or married filing separately filing status on your 2013 return, even if you and your spouse now live in a state (or foreign country) that does not recognize same-sex marriage. How far back can i amend my taxes See Publication 501 for more information. How far back can i amend my taxes Additional Medicare Tax. How far back can i amend my taxes  Beginning in 2013, a 0. How far back can i amend my taxes 9% Additional Medicare Tax applies to Medicare wages, Railroad Retirement Tax Act (RRTA) compensation, and self-employment income over a threshold amount based on your filing status. How far back can i amend my taxes For more information, see the Instructions for Form 1040, line 60, and Form 8959. How far back can i amend my taxes Net Investment Income Tax. How far back can i amend my taxes  Beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). How far back can i amend my taxes NIIT is a 3. How far back can i amend my taxes 8% tax on the lesser of net investment income or the excess of your modified adjusted gross income over a threshold amount. How far back can i amend my taxes For more information, see the Instructions for Form 1040, line 60, and Form 8960. How far back can i amend my taxes Refundable credit for prior year minimum tax. How far back can i amend my taxes  The refundable portion of the credit for prior year minimum tax is no longer available. How far back can i amend my taxes Who must file. How far back can i amend my taxes  Generally, the amount of income you can receive before you must file a return has been increased. How far back can i amend my taxes See Table 1-1, Table 1-2, and Table 1-3 for the specific amounts. How far back can i amend my taxes Reminders File online. How far back can i amend my taxes  Rather than filing a return on paper, you may be able to file electronically using IRS e-file. How far back can i amend my taxes Create your own personal identification number (PIN) and file a completely paperless tax return. How far back can i amend my taxes For more information, see Does My Return Have To Be on Paper , later. How far back can i amend my taxes Change of address. How far back can i amend my taxes  If you change your address, you should notify the IRS. How far back can i amend my taxes You can use Form 8822 to notify the IRS of the change. How far back can i amend my taxes See Change of Address , later, under What Happens After I File. How far back can i amend my taxes Enter your social security number. How far back can i amend my taxes  You must enter your social security number (SSN) in the spaces provided on your tax return. How far back can i amend my taxes If you file a joint return, enter the SSNs in the same order as the names. How far back can i amend my taxes Direct deposit of refund. How far back can i amend my taxes  Instead of getting a paper check, you may be able to have your refund deposited directly into your account at a bank or other financial institution. How far back can i amend my taxes See Direct Deposit under Refunds, later. How far back can i amend my taxes If you choose direct deposit of your refund, you may be able to split the refund among two or three accounts. How far back can i amend my taxes Pay online or by phone. How far back can i amend my taxes  If you owe additional tax, you may be able to pay online or by phone. How far back can i amend my taxes See How To Pay , later. How far back can i amend my taxes Installment agreement. How far back can i amend my taxes  If you cannot pay the full amount due with your return, you may ask to make monthly installment payments. How far back can i amend my taxes See Installment Agreement , later, under Amount You Owe. How far back can i amend my taxes You may be able to apply online for a payment agreement if you owe federal tax, interest, and penalties. How far back can i amend my taxes Automatic 6-month extension. How far back can i amend my taxes  You can get an automatic 6-month extension to file your tax return if, no later than the date your return is due, you file Form 4868, Application for Automatic Extension of Time To File U. How far back can i amend my taxes S. How far back can i amend my taxes Individual Income Tax Return. How far back can i amend my taxes See Automatic Extension , later. How far back can i amend my taxes Service in combat zone. How far back can i amend my taxes  You are allowed extra time to take care of your tax matters if you are a member of the Armed Forces who served in a combat zone, or if you served in the combat zone in support of the Armed Forces. How far back can i amend my taxes See Individuals Serving in Combat Zone , later, under When Do I Have To File. How far back can i amend my taxes Adoption taxpayer identification number. How far back can i amend my taxes  If a child has been placed in your home for purposes of legal adoption and you will not be able to get a social security number for the child in time to file your return, you may be able to get an adoption taxpayer identification number (ATIN). How far back can i amend my taxes For more information, see Social Security Number (SSN) , later. How far back can i amend my taxes Taxpayer identification number for aliens. How far back can i amend my taxes  If you or your dependent is a nonresident or resident alien who does not have and is not eligible to get a social security number, file Form W-7, Application for IRS Individual Taxpayer Identification Number, with the IRS. How far back can i amend my taxes For more information, see Social Security Number (SSN) , later. How far back can i amend my taxes Frivolous tax submissions. How far back can i amend my taxes  The IRS has published a list of positions that are identified as frivolous. How far back can i amend my taxes The penalty for filing a frivolous tax return is $5,000. How far back can i amend my taxes Also, the $5,000 penalty will apply to other specified frivolous submissions. How far back can i amend my taxes For more information, see Civil Penalties , later. How far back can i amend my taxes Introduction This chapter discusses the following topics. How far back can i amend my taxes Whether you have to file a return. How far back can i amend my taxes Which form to use. How far back can i amend my taxes How to file electronically. How far back can i amend my taxes When, how, and where to file your return. How far back can i amend my taxes What happens if you pay too little or too much tax. How far back can i amend my taxes What records you should keep and how long you should keep them. How far back can i amend my taxes How you can change a return you have already filed. How far back can i amend my taxes Do I Have To File a Return? You must file a federal income tax return if you are a citizen or resident of the United States or a resident of Puerto Rico and you meet the filing requirements for any of the following categories that apply to you. How far back can i amend my taxes Individuals in general. How far back can i amend my taxes (There are special rules for surviving spouses, executors, administrators, legal representatives, U. How far back can i amend my taxes S. How far back can i amend my taxes citizens and residents living outside the United States, residents of Puerto Rico, and individuals with income from U. How far back can i amend my taxes S. How far back can i amend my taxes possessions. How far back can i amend my taxes ) Dependents. How far back can i amend my taxes Certain children under age 19 or full-time students. How far back can i amend my taxes Self-employed persons. How far back can i amend my taxes Aliens. How far back can i amend my taxes The filing requirements for each category are explained in this chapter. How far back can i amend my taxes The filing requirements apply even if you do not owe tax. How far back can i amend my taxes Even if you do not have to file a return, it may be to your advantage to do so. How far back can i amend my taxes See Who Should File, later. How far back can i amend my taxes File only one federal income tax return for the year regardless of how many jobs you had, how many Forms W-2 you received, or how many states you lived in during the year. How far back can i amend my taxes Do not file more than one original return for the same year, even if you have not gotten your refund or have not heard from the IRS since you filed. How far back can i amend my taxes Individuals—In General If you are a U. How far back can i amend my taxes S. How far back can i amend my taxes citizen or resident, whether you must file a return depends on three factors: Your gross income, Your filing status, and Your age. How far back can i amend my taxes To find out whether you must file, see Table 1-1, Table 1-2, and Table 1-3. How far back can i amend my taxes Even if no table shows that you must file, you may need to file to get money back. How far back can i amend my taxes (See Who Should File , later. How far back can i amend my taxes ) Gross income. How far back can i amend my taxes   This includes all income you receive in the form of money, goods, property, and services that is not exempt from tax. How far back can i amend my taxes It also includes income from sources outside the United States or from the sale of your main home (even if you can exclude all or part of it). How far back can i amend my taxes Include part of your social security benefits if: You were married, filing a separate return, and you lived with your spouse at any time during 2013; or Half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). How far back can i amend my taxes If either (1) or (2) applies, see the instructions for Form 1040 or 1040A, or Publication 915, Social Security and Equivalent Railroad Retirement Benefits, to figure the social security benefits you must include in gross income. How far back can i amend my taxes   Common types of income are discussed in Part Two of this publication. How far back can i amend my taxes Community income. How far back can i amend my taxes   If you are married and your permanent home is in a community property state, half of any income described by state law as community income may be considered yours. How far back can i amend my taxes This affects your federal taxes, including whether you must file if you do not file a joint return with your spouse. How far back can i amend my taxes See Publication 555, Community Property, for more information. How far back can i amend my taxes Nevada, Washington, and California domestic partners. How far back can i amend my taxes   A registered domestic partner in Nevada, Washington, or California generally must report half the combined community income of the individual and his or her domestic partner. How far back can i amend my taxes See Publication 555. How far back can i amend my taxes Self-employed individuals. How far back can i amend my taxes   If you are self-employed, your gross income includes the amount on line 7 of Schedule C (Form 1040), Profit or Loss From Business; line 1 of Schedule C-EZ (Form 1040), Net Profit From Business; and line 9 of Schedule F (Form 1040), Profit or Loss From Farming. How far back can i amend my taxes See Self-Employed Persons , later, for more information about your filing requirements. How far back can i amend my taxes    If you do not report all of your self-employment income, your social security benefits may be lower when you retire. How far back can i amend my taxes Filing status. How far back can i amend my taxes   Your filing status depends on whether you are single or married and on your family situation. How far back can i amend my taxes Your filing status is determined on the last day of your tax year, which is December 31 for most taxpayers. How far back can i amend my taxes See chapter 2 for an explanation of each filing status. How far back can i amend my taxes Age. How far back can i amend my taxes   If you are 65 or older at the end of the year, you generally can have a higher amount of gross income than other taxpayers before you must file. How far back can i amend my taxes See Table 1-1. How far back can i amend my taxes You are considered 65 on the day before your 65th birthday. How far back can i amend my taxes For example, if your 65th birthday is on January 1, 2014, you are considered 65 for 2013. How far back can i amend my taxes Table 1-1. How far back can i amend my taxes 2013 Filing Requirements for Most Taxpayers IF your filing status is. How far back can i amend my taxes . How far back can i amend my taxes . How far back can i amend my taxes AND at the end of 2013 you  were. How far back can i amend my taxes . How far back can i amend my taxes . How far back can i amend my taxes * THEN file a return if  your gross income  was at least. How far back can i amend my taxes . How far back can i amend my taxes . How far back can i amend my taxes ** single under 65 $10,000     65 or older $11,500   married filing jointly*** under 65 (both spouses) $20,000     65 or older (one spouse) $21,200     65 or older (both spouses) $22,400   married filing separately any age $3,900   head of household under 65 $12,850     65 or older $14,350   qualifying widow(er) with dependent child under 65 $16,100   65 or older $17,300   * If you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. How far back can i amend my taxes ** Gross income means all income you received in the form of money, goods, property, and services that is not exempt from tax, including any income from sources outside the United States or from the sale of your main home (even if you can exclude part or all of it). How far back can i amend my taxes Do not include any social security benefits unless (a) you are married filing a separate return and you lived with your spouse at any time during 2013 or (b) one-half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). How far back can i amend my taxes If (a) or (b) applies, see the Instructions for Form 1040 or 1040A or Publication 915 to figure the taxable part of social security benefits you must include in gross income. How far back can i amend my taxes Gross income includes gains, but not losses, reported on Form 8949 or Schedule D. How far back can i amend my taxes Gross income from a business means, for example, the amount on Schedule C, line 7, or Schedule F, line 9. How far back can i amend my taxes But, in figuring gross income, do not reduce your income by any losses, including any loss on Schedule C, line 7, or Schedule F, line 9. How far back can i amend my taxes *** If you did not live with your spouse at the end of 2013 (or on the date your spouse died) and your gross income was at least $3,900, you must file a return regardless of your age. How far back can i amend my taxes Surviving Spouses, Executors, Administrators, and Legal Representatives You must file a final return for a decedent (a person who died) if both of the following are true. How far back can i amend my taxes You are the surviving spouse, executor, administrator, or legal representative. How far back can i amend my taxes The decedent met the filing requirements at the date of death. How far back can i amend my taxes For more information on rules for filing a decedent's final return, see Publication 559, Survivors, Executors, and Administrators. How far back can i amend my taxes U. How far back can i amend my taxes S. How far back can i amend my taxes Citizens and Resident Aliens Living Abroad To determine whether you must file a return, include in your gross income any income you received abroad, including any income you can exclude under the foreign earned income exclusion. How far back can i amend my taxes For information on special tax rules that may apply to you, see Publication 54, Tax Guide for U. How far back can i amend my taxes S. How far back can i amend my taxes Citizens and Resident Aliens Abroad. How far back can i amend my taxes It is available online and at most U. How far back can i amend my taxes S. How far back can i amend my taxes embassies and consulates. How far back can i amend my taxes See How To Get Tax Help in the back of this publication. How far back can i amend my taxes Residents of Puerto Rico If you are a U. How far back can i amend my taxes S. How far back can i amend my taxes citizen and also a bona fide resident of Puerto Rico, you generally must file a U. How far back can i amend my taxes S. How far back can i amend my taxes income tax return for any year in which you meet the income requirements. How far back can i amend my taxes This is in addition to any legal requirement you may have to file an income tax return with Puerto Rico. How far back can i amend my taxes If you are a bona fide resident of Puerto Rico for the entire year, your U. How far back can i amend my taxes S. How far back can i amend my taxes gross income does not include income from sources within Puerto Rico. How far back can i amend my taxes It does, however, include any income you received for your services as an employee of the United States or a U. How far back can i amend my taxes S. How far back can i amend my taxes agency. How far back can i amend my taxes If you receive income from Puerto Rican sources that is not subject to U. How far back can i amend my taxes S. How far back can i amend my taxes tax, you must reduce your standard deduction. How far back can i amend my taxes As a result, the amount of income you must have before you are required to file a U. How far back can i amend my taxes S. How far back can i amend my taxes income tax return is lower than the applicable amount in Table 1-1 or Table 1-2. How far back can i amend my taxes For more information, see Publication 570, Tax Guide for Individuals With Income From U. How far back can i amend my taxes S. How far back can i amend my taxes Possessions. How far back can i amend my taxes Individuals With Income From U. How far back can i amend my taxes S. How far back can i amend my taxes Possessions If you had income from Guam, the Commonwealth of the Northern Mariana Islands, American Samoa, or the U. How far back can i amend my taxes S. How far back can i amend my taxes Virgin Islands, special rules may apply when determining whether you must file a U. How far back can i amend my taxes S. How far back can i amend my taxes federal income tax return. How far back can i amend my taxes In addition, you may have to file a return with the individual island government. How far back can i amend my taxes See Publication 570 for more information. How far back can i amend my taxes Dependents If you are a dependent (one who meets the dependency tests in chapter 3), see Table 1-2 to find out whether you must file a return. How far back can i amend my taxes You also must file if your situation is described in Table 1-3. How far back can i amend my taxes Responsibility of parent. How far back can i amend my taxes   Generally, a child is responsible for filing his or her own tax return and for paying any tax on the return. How far back can i amend my taxes If a dependent child must file an income tax return but cannot file due to age or any other reason, then a parent, guardian, or other legally responsible person must file it for the child. How far back can i amend my taxes If the child cannot sign the return, the parent or guardian must sign the child's name followed by the words “By (your signature), parent for minor child. How far back can i amend my taxes ” Child's earnings. How far back can i amend my taxes   Amounts a child earns by performing services are included in his or her gross income and not the gross income of the parent. How far back can i amend my taxes This is true even if under local law the child's parent has the right to the earnings and may actually have received them. How far back can i amend my taxes But if the child does not pay the tax due on this income, the parent is liable for the tax. How far back can i amend my taxes Certain Children Under Age 19 or Full-Time Students If a child's only income is interest and dividends (including capital gain distributions and Alaska Permanent Fund dividends), the child was under age 19 at the end of 2013 or was a full-time student under age 24 at the end of 2013, and certain other conditions are met, a parent can elect to include the child's income on the parent's return. How far back can i amend my taxes If this election is made, the child does not have to file a return. How far back can i amend my taxes See Parent's Election To Report Child's Interest and Dividends in chapter 31. How far back can i amend my taxes Self-Employed Persons You are self-employed if you: Carry on a trade or business as a sole proprietor, Are an independent contractor, Are a member of a partnership, or Are in business for yourself in any other way. How far back can i amend my taxes Self-employment can include work in addition to your regular full-time business activities, such as certain part-time work you do at home or in addition to your regular job. How far back can i amend my taxes You must file a return if your gross income is at least as much as the filing requirement amount for your filing status and age (shown in Table 1-1). How far back can i amend my taxes Also, you must file Form 1040 and Schedule SE (Form 1040), Self-Employment Tax, if: Your net earnings from self-employment (excluding church employee income) were $400 or more, or You had church employee income of $108. How far back can i amend my taxes 28 or more. How far back can i amend my taxes (See Table 1-3. How far back can i amend my taxes ) Use Schedule SE (Form 1040) to figure your self-employment tax. How far back can i amend my taxes Self-employment tax is comparable to the social security and Medicare tax withheld from an employee's wages. How far back can i amend my taxes For more information about this tax, see Publication 334, Tax Guide for Small Business. How far back can i amend my taxes Employees of foreign governments or international organizations. How far back can i amend my taxes   If you are a U. How far back can i amend my taxes S. How far back can i amend my taxes citizen who works in the United States for an international organization, a foreign government, or a wholly owned instrumentality of a foreign government, and your employer is not required to withhold social security and Medicare taxes from your wages, you must include your earnings from services performed in the United States when figuring your net earnings from self-employment. How far back can i amend my taxes Ministers. How far back can i amend my taxes   You must include income from services you performed as a minister when figuring your net earnings from self-employment, unless you have an exemption from self-employment tax. How far back can i amend my taxes This also applies to Christian Science practitioners and members of a religious order who have not taken a vow of poverty. How far back can i amend my taxes For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. How far back can i amend my taxes Table 1-2. How far back can i amend my taxes 2013 Filing Requirements for Dependents See chapter 3 to find out if someone can claim you as a dependent. How far back can i amend my taxes If your parents (or someone else) can claim you as a dependent, use this table to see if you must file a return. How far back can i amend my taxes (See Table 1-3 for other situations when you must file. How far back can i amend my taxes ) In this table, earned income includes salaries, wages, tips, and professional fees. How far back can i amend my taxes It also includes taxable scholarship and fellowship grants. How far back can i amend my taxes (See Scholarships and fellowships in chapter 12. How far back can i amend my taxes ) Unearned income includes investment-type income such as taxable interest, ordinary dividends, and capital gain distributions. How far back can i amend my taxes It also includes unemployment compensation, taxable social security benefits, pensions, annuities, cancellation of debt, and distributions of unearned income from a trust. How far back can i amend my taxes Gross income is the total of your earned and unearned income. How far back can i amend my taxes   Single dependents—Were you either age 65 or older or blind? □ No. How far back can i amend my taxes You must file a return if any of the following apply. How far back can i amend my taxes     • Your unearned income was more than $1,000. How far back can i amend my taxes     • Your earned income was more than $6,100. How far back can i amend my taxes     • Your gross income was more than the larger of:       • $1,000, or       • Your earned income (up to $5,750) plus $350. How far back can i amend my taxes □ Yes. How far back can i amend my taxes You must file a return if any of the following apply. How far back can i amend my taxes     • Your unearned income was more than $2,500 ($4,000 if 65 or older and blind). How far back can i amend my taxes     • Your earned income was more than $7,600 ($9,100 if 65 or older and blind). How far back can i amend my taxes     • Your gross income was more than the larger of:       • $2,500 ($4,000 if 65 or older and blind), or       • Your earned income (up to $5,750) plus $1,850 ($3,350 if 65 or older and blind). How far back can i amend my taxes Married dependents—Were you either age 65 or older or blind? □ No. How far back can i amend my taxes You must file a return if any of the following apply. How far back can i amend my taxes     • Your unearned income was more than $1,000. How far back can i amend my taxes     • Your earned income was more than $6,100. How far back can i amend my taxes     • Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. How far back can i amend my taxes     • Your gross income was more than the larger of:       • $1,000, or       • Your earned income (up to $5,750) plus $350. How far back can i amend my taxes □ Yes. How far back can i amend my taxes You must file a return if any of the following apply. How far back can i amend my taxes     • Your unearned income was more than $2,200 ($3,400 if 65 or older and blind). How far back can i amend my taxes     • Your earned income was more than $7,300 ($8,500 if 65 or older and blind). How far back can i amend my taxes     • Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. How far back can i amend my taxes     • Your gross income was more than the larger of:       • $2,200 ($3,400 if 65 or older and blind), or       • Your earned income (up to $5,750) plus $1,550 ($2,750 if 65 or older and blind). How far back can i amend my taxes Aliens Your status as an alien—resident, nonresident, or dual-status—determines whether and how you must file an income tax return. How far back can i amend my taxes The rules used to determine your alien status are discussed in Publication 519, U. How far back can i amend my taxes S. How far back can i amend my taxes Tax Guide for Aliens. How far back can i amend my taxes Resident alien. How far back can i amend my taxes   If you are a resident alien for the entire year, you must file a tax return following the same rules that apply to U. How far back can i amend my taxes S. How far back can i amend my taxes citizens. How far back can i amend my taxes Use the forms discussed in this publication. How far back can i amend my taxes Nonresident alien. How far back can i amend my taxes   If you are a nonresident alien, the rules and tax forms that apply to you are different from those that apply to U. How far back can i amend my taxes S. How far back can i amend my taxes citizens and resident aliens. How far back can i amend my taxes See Publication 519 to find out if U. How far back can i amend my taxes S. How far back can i amend my taxes income tax laws apply to you and which forms you should file. How far back can i amend my taxes Dual-status taxpayer. How far back can i amend my taxes   If you are a resident alien for part of the tax year and a nonresident alien for the rest of the year, you are a dual-status taxpayer. How far back can i amend my taxes Different rules apply for each part of the year. How far back can i amend my taxes For information on dual-status taxpayers, see Publication 519. How far back can i amend my taxes Table 1-3. How far back can i amend my taxes Other Situations When You Must File a 2013 Return You must file a return if any of the four conditions below apply for 2013. How far back can i amend my taxes 1. How far back can i amend my taxes   You owe any special taxes, including any of the following. How far back can i amend my taxes   a. How far back can i amend my taxes Alternative minimum tax. How far back can i amend my taxes   b. How far back can i amend my taxes Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account. How far back can i amend my taxes But if you are filing a return only because you owe this tax, you can file Form 5329 by itself. How far back can i amend my taxes   c. How far back can i amend my taxes Household employment taxes. How far back can i amend my taxes But if you are filing a return only because you owe this tax, you can file Schedule H by itself. How far back can i amend my taxes   d. How far back can i amend my taxes Social security and Medicare tax on tips you did not report to your employer or on wages you received from an employer who did not withhold these taxes. How far back can i amend my taxes   e. How far back can i amend my taxes Recapture of first-time homebuyer credit. How far back can i amend my taxes   f. How far back can i amend my taxes Write-in taxes, including uncollected social security and Medicare or RRTA tax on tips you reported to your employer or on group-term life insurance and additional taxes on health savings accounts. How far back can i amend my taxes   g. How far back can i amend my taxes Recapture taxes. How far back can i amend my taxes 2. How far back can i amend my taxes   You (or your spouse, if filing jointly) received HSA, Archer MSA, or Medicare Advantage MSA distributions. How far back can i amend my taxes 3. How far back can i amend my taxes   You had net earnings from self-employment of at least $400. How far back can i amend my taxes 4. How far back can i amend my taxes   You had wages of $108. How far back can i amend my taxes 28 or more from a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes. How far back can i amend my taxes Who Should File Even if you do not have to file, you should file a federal income tax return to get money back if any of the following conditions apply. How far back can i amend my taxes You had federal income tax withheld or made estimated tax payments. How far back can i amend my taxes You qualify for the earned income credit. How far back can i amend my taxes See chapter 36 for more information. How far back can i amend my taxes You qualify for the additional child tax credit. How far back can i amend my taxes See chapter 34 for more information. How far back can i amend my taxes You qualify for the health coverage tax credit. How far back can i amend my taxes See chapter 37 for more information. How far back can i amend my taxes You qualify for the American opportunity credit. How far back can i amend my taxes See chapter 35 for more information. How far back can i amend my taxes You qualify for the credit for federal tax on fuels. How far back can i amend my taxes See chapter 37 for more information. How far back can i amend my taxes Which Form Should I Use? You must use one of three forms to file your return: Form 1040EZ, Form 1040A, or Form 1040. How far back can i amend my taxes (But also see Does My Return Have To Be on Paper , later. How far back can i amend my taxes ) See the discussion under Form 1040 for when you must use that form. How far back can i amend my taxes Form 1040EZ Form 1040EZ is the simplest form to use. How far back can i amend my taxes You can use Form 1040EZ if all of the following apply. How far back can i amend my taxes    Your filing status is single or married filing jointly. How far back can i amend my taxes If you were a nonresident alien at any time in 2013, your filing status must be married filing jointly. How far back can i amend my taxes You (and your spouse if married filing a joint return) were under age 65 and not blind at the end of 2013. How far back can i amend my taxes If you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. How far back can i amend my taxes You do not claim any dependents. How far back can i amend my taxes Your taxable income is less than $100,000. How far back can i amend my taxes Your income is only from wages, salaries, tips, unemployment compensation, Alaska Permanent Fund dividends, taxable scholarship and fellowship grants, and taxable interest of $1,500 or less. How far back can i amend my taxes You do not claim any adjustments to income, such as a deduction for IRA contributions or student loan interest. How far back can i amend my taxes You do not claim any credits other than the earned income credit. How far back can i amend my taxes You do not owe any household employment taxes on wages you paid to a household employee. How far back can i amend my taxes If you earned tips, they are included in boxes 5 and 7 of your Form W-2. How far back can i amend my taxes You are not a debtor in a chapter 11 bankruptcy case filed after October 16, 2005. How far back can i amend my taxes   You must meet all of these requirements to use Form 1040EZ. How far back can i amend my taxes If you do not, you must use Form 1040A or Form 1040. How far back can i amend my taxes Figuring tax. How far back can i amend my taxes   On Form 1040EZ, you can use only the tax table to figure your income tax. How far back can i amend my taxes You cannot use Form 1040EZ to report any other tax. How far back can i amend my taxes Form 1040A If you do not qualify to use Form 1040EZ, you may be able to use Form 1040A. How far back can i amend my taxes You can use Form 1040A if all of the following apply. How far back can i amend my taxes    Your income is only from: Wages, salaries, and tips, Interest, Ordinary dividends (including Alaska Permanent Fund dividends), Capital gain distributions, IRA distributions, Pensions and annuities, Unemployment compensation, Taxable social security and railroad retirement benefits, and Taxable scholarship and fellowship grants. How far back can i amend my taxes If you receive a capital gain distribution that includes unrecaptured section 1250 gain, section 1202 gain, or collectibles (28%) gain, you cannot use Form 1040A. How far back can i amend my taxes You must use Form 1040. How far back can i amend my taxes Your taxable income is less than $100,000. How far back can i amend my taxes Your adjustments to income are for only the following items. How far back can i amend my taxes Educator expenses. How far back can i amend my taxes IRA deduction. How far back can i amend my taxes Student loan interest deduction. How far back can i amend my taxes Tuition and fees. How far back can i amend my taxes You do not itemize your deductions. How far back can i amend my taxes You claim only the following tax credits. How far back can i amend my taxes The credit for child and dependent care expenses. How far back can i amend my taxes (See chapter 32. How far back can i amend my taxes ) The credit for the elderly or the disabled. How far back can i amend my taxes (See chapter 33. How far back can i amend my taxes ) The education credits. How far back can i amend my taxes (See chapter 35. How far back can i amend my taxes ) The retirement savings contribution credit. How far back can i amend my taxes (See chapter 37. How far back can i amend my taxes ) The child tax credit. How far back can i amend my taxes (See chapter 34. How far back can i amend my taxes ) The earned income credit. How far back can i amend my taxes (See chapter 36. How far back can i amend my taxes ) The additional child tax credit. How far back can i amend my taxes (See chapter 34. How far back can i amend my taxes ) You did not have an alternative minimum tax adjustment on stock you acquired from the exercise of an incentive stock option. How far back can i amend my taxes (See Publication 525, Taxable and Nontaxable Income. How far back can i amend my taxes )   You can also use Form 1040A if you received employer-provided dependent care benefits or if you owe tax from the recapture of an education credit or the alternative minimum tax. How far back can i amend my taxes   You must meet all these requirements to use Form 1040A. How far back can i amend my taxes If you do not, you must use Form 1040. How far back can i amend my taxes Form 1040 If you cannot use Form 1040EZ or Form 1040A, you must use Form 1040. How far back can i amend my taxes You can use Form 1040 to report all types of income, deductions, and credits. How far back can i amend my taxes You may pay less tax by filing Form 1040 because you can take itemized deductions, some adjustments to income, and credits you cannot take on Form 1040A or Form 1040EZ. How far back can i amend my taxes You must use Form 1040 if any of the following apply. How far back can i amend my taxes    Your taxable income is $100,000 or more. How far back can i amend my taxes You itemize your deductions on Schedule A. How far back can i amend my taxes You had income that cannot be reported on Form 1040EZ or Form 1040A, including tax-exempt interest from private activity bonds issued after August 7, 1986. How far back can i amend my taxes You claim any adjustments to gross income other than the adjustments listed earlier under Form 1040A. How far back can i amend my taxes Your Form W-2, box 12, shows uncollected employee tax (social security and Medicare tax) on tips (see chapter 6) or group-term life insurance (see chapter 5). How far back can i amend my taxes You received $20 or more in tips in any 1 month and did not report all of them to your employer. How far back can i amend my taxes (See chapter 6. How far back can i amend my taxes ) You were a bona fide resident of Puerto Rico and exclude income from sources in Puerto Rico. How far back can i amend my taxes You claim any credits other than the credits listed earlier under Form 1040A. How far back can i amend my taxes You owe the excise tax on insider stock compensation from an expatriated corporation. How far back can i amend my taxes Your Form W-2 shows an amount in box 12 with a code Z. How far back can i amend my taxes You had a qualified health savings account funding distribution from your IRA. How far back can i amend my taxes You are an employee and your employer did not withhold social security and Medicare tax. How far back can i amend my taxes You have to file other forms with your return to report certain exclusions, taxes, or transactions, such as Form 8959 or Form 8960. How far back can i amend my taxes You are a debtor in a bankruptcy case filed after October 16, 2005. How far back can i amend my taxes You must repay the first-time homebuyer credit. How far back can i amend my taxes You have adjusted gross income of more than $150,000 and must reduce the dollar amount of your exemptions. How far back can i amend my taxes Does My Return Have To Be on Paper? You may be able to file a paperless return using IRS e-file (electronic filing). How far back can i amend my taxes If your 2013 adjusted gross income (AGI) is less than a certain amount, you are eligible for Free File. How far back can i amend my taxes See your tax return instructions for details. How far back can i amend my taxes If you do not qualify for Free File, then you should check out IRS. How far back can i amend my taxes gov for low-cost e-file options or Free File Fillable Forms. How far back can i amend my taxes IRS e-file Table 1-4 lists the benefits of IRS e-file. How far back can i amend my taxes IRS e-file uses automation to replace most of the manual steps needed to process paper returns. How far back can i amend my taxes As a result, the processing of e-file returns is faster and more accurate than the processing of paper returns. How far back can i amend my taxes However, as with a paper return, you are responsible for making sure your return contains accurate information and is filed on time. How far back can i amend my taxes Using e-file does not affect your chances of an IRS examination of your return. How far back can i amend my taxes Free File Fillable Forms. How far back can i amend my taxes   If you do not need the help of a tax preparer, then Free File Fillable Forms may be for you. How far back can i amend my taxes These forms: Do not have an income requirement so everyone is eligible, Are easy to use, Perform basic math calculations, Are available only at IRS. How far back can i amend my taxes gov, and Apply only to a federal tax return. How far back can i amend my taxes Electronic return signatures. How far back can i amend my taxes   To file your return electronically, you must sign the return electronically using a personal identification number (PIN). How far back can i amend my taxes If you are filing online, you must use a Self-Select PIN. How far back can i amend my taxes If you are filing electronically using a tax practitioner, you can use a Self-Select PIN or a Practitioner PIN. How far back can i amend my taxes Self-Select PIN. How far back can i amend my taxes   The Self-Select PIN method allows you to create your own PIN. How far back can i amend my taxes If you are married filing jointly, you and your spouse will each need to create a PIN and enter these PINs as your electronic signatures. How far back can i amend my taxes   A PIN is any combination of five digits you choose except five zeros. How far back can i amend my taxes If you use a PIN, there is nothing to sign and nothing to mail—not even your Forms W-2. How far back can i amend my taxes   To verify your identity, you will be prompted to enter your adjusted gross income (AGI) from your originally filed 2012 federal income tax return, if applicable. How far back can i amend my taxes Do not use your AGI from an amended return (Form 1040X) or a math error correction made by the IRS. How far back can i amend my taxes AGI is the amount shown on your 2012 Form 1040, line 38; Form 1040A, line 22; or Form 1040EZ, line 4. How far back can i amend my taxes If you do not have your 2012 income tax return, you can quickly request a transcript by using our automated self-service tool. How far back can i amend my taxes Visit us at IRS. How far back can i amend my taxes gov and click on Order a Return or Account Transcript or call 1-800-908-9946 to get a free transcript of your return. How far back can i amend my taxes (If you filed electronically last year, you may use your prior year PIN to verify your identity instead of your prior year AGI. How far back can i amend my taxes The prior year PIN is the five digit PIN you used to electronically sign your 2012 return. How far back can i amend my taxes ) You will also be prompted to enter your date of birth. How far back can i amend my taxes Table 1-4. How far back can i amend my taxes Benefits of IRS e-file • Free File allows qualified taxpayers to prepare and e-file their own tax returns for free. How far back can i amend my taxes • Free File is available in English and Spanish. How far back can i amend my taxes • Free File is available online 24 hours a day, 7 days a week. How far back can i amend my taxes • Get your refund faster by e-filing using Direct Deposit. How far back can i amend my taxes • Sign electronically with a secure self-selected PIN and file a completely paperless return. How far back can i amend my taxes • Receive an acknowledgement that your return was received and accepted. How far back can i amend my taxes • If you owe, you can e-file and pay electronically either online or by phone, using your bank account or a credit or debit card. How far back can i amend my taxes You can also file a return early and pay the amount you owe by the due date of your return. How far back can i amend my taxes • Save time by preparing and e-filing federal and state returns together. How far back can i amend my taxes • IRS computers quickly and automatically check for errors or other missing information. How far back can i amend my taxes • Help the environment, use less paper, and save taxpayer money—it costs less to process an e-filed return than a paper return. How far back can i amend my taxes You cannot use the Self-Select PIN method if you are a first-time filer under age 16 at the end of 2013. How far back can i amend my taxes If you cannot locate your prior year AGI or prior year PIN, use the Electronic Filing PIN Request. How far back can i amend my taxes This can be found at IRS. How far back can i amend my taxes gov. How far back can i amend my taxes Click on Request an Electronic Filing PIN. How far back can i amend my taxes Or you can call 1-866-704-7388. How far back can i amend my taxes Practitioner PIN. How far back can i amend my taxes   The Practitioner PIN method allows you to authorize your tax practitioner to enter or generate your PIN. How far back can i amend my taxes The practitioner can provide you with details. How far back can i amend my taxes Form 8453. How far back can i amend my taxes   You must send in a paper Form 8453 if you have to attach certain forms or other documents that cannot be electronically filed. How far back can i amend my taxes For details, see Form 8453. How far back can i amend my taxes For more details, visit www. How far back can i amend my taxes irs. How far back can i amend my taxes gov/efile and click on “ Individuals. How far back can i amend my taxes ” Identity Protection PIN. How far back can i amend my taxes   If the IRS gave you an identity protection personal identification number (PIN) because you were a victim of identity theft, enter it in the spaces provided on your tax form. How far back can i amend my taxes If the IRS has not given you this type of number, leave these spaces blank. How far back can i amend my taxes For more information, see the Instructions for Form 1040A or Form 1040. How far back can i amend my taxes Power of attorney. How far back can i amend my taxes   If an agent is signing your return for you, a power of attorney (POA) must be filed. How far back can i amend my taxes Attach the POA to Form 8453 and file it using that form's instructions. How far back can i amend my taxes See Signatures , later, for more information on POAs. How far back can i amend my taxes State returns. How far back can i amend my taxes   In most states, you can file an electronic state return simultaneously with your federal return. How far back can i amend my taxes For more information, check with your local IRS office, state tax agency, tax professional, or the IRS website at  www. How far back can i amend my taxes irs. How far back can i amend my taxes gov/efile. How far back can i amend my taxes Refunds. How far back can i amend my taxes   You can have a refund check mailed to you, or you can have your refund deposited directly to your checking or savings account or split among two or three accounts. How far back can i amend my taxes With e-file, your refund will be issued faster than if you filed on paper. How far back can i amend my taxes   As with a paper return, you may not get all of your refund if you owe certain past-due amounts, such as federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or certain other federal nontax debts, such as student loans. How far back can i amend my taxes See Offset against debts under Refunds, later. How far back can i amend my taxes Refund inquiries. How far back can i amend my taxes   Information about your return will generally be available within 24 hours after the IRS receives your e-filed return. How far back can i amend my taxes See Refund Information , later. How far back can i amend my taxes Amount you owe. How far back can i amend my taxes   To avoid late-payment penalties and interest, pay your taxes in full by April 15, 2014. How far back can i amend my taxes See How To Pay , later, for information on how to pay the amount you owe. How far back can i amend my taxes Using Your Personal Computer You can file your tax return in a fast, easy, and convenient way using your personal computer. How far back can i amend my taxes A computer with Internet access and tax preparation software are all you need. How far back can i amend my taxes Best of all, you can e-file from the comfort of your home 24 hours a day, 7 days a week. How far back can i amend my taxes IRS approved tax preparation software is available for online use on the Internet, for download from the Internet, and in retail stores. How far back can i amend my taxes For information, visit www. How far back can i amend my taxes irs. How far back can i amend my taxes gov/efile. How far back can i amend my taxes Through Employers and Financial Institutions Some businesses offer free e-file to their employees, members, or customers. How far back can i amend my taxes Others offer it for a fee. How far back can i amend my taxes Ask your employer or financial institution if they offer IRS e-file as an employee, member, or customer benefit. How far back can i amend my taxes Free Help With Your Return Free help in preparing your return is available nationwide from IRS-trained volunteers. How far back can i amend my taxes The Volunteer Income Tax Assistance (VITA) program is designed to help low to moderate income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 or older with their tax returns. How far back can i amend my taxes Many VITA sites offer free electronic filing and all volunteers will let you know about the credits and deductions you may be entitled to claim. How far back can i amend my taxes To find a site near you, call 1-800-906-9887. How far back can i amend my taxes Or to find the nearest AARP TaxAide site, visit AARP's website at www. How far back can i amend my taxes aarp. How far back can i amend my taxes org/taxaide or call 1-888-227-7669. How far back can i amend my taxes For more information on these programs, go to IRS. How far back can i amend my taxes gov and enter keyword “VITA” in the search box. How far back can i amend my taxes Using a Tax Professional Many tax professionals electronically file tax returns for their clients. How far back can i amend my taxes You may personally enter your PIN or complete Form 8879, IRS e-file Signature Authorization, to authorize the tax professional to enter your PIN on your return. How far back can i amend my taxes Note. How far back can i amend my taxes Tax professionals may charge a fee for IRS e-file. How far back can i amend my taxes Fees can vary depending on the professional and the specific services rendered. How far back can i amend my taxes When Do I Have To File? April 15, 2014, is the due date for filing your 2013 income tax return if you use the calendar year. How far back can i amend my taxes For a quick view of due dates for filing a return with or without an extension of time to file (discussed later), see Table 1-5. How far back can i amend my taxes Table 1-5. How far back can i amend my taxes When To File Your 2013 Return For U. How far back can i amend my taxes S. How far back can i amend my taxes citizens and residents who file returns on a calendar year. How far back can i amend my taxes   For Most Taxpayers For Certain Taxpayers Outside the U. How far back can i amend my taxes S. How far back can i amend my taxes No extension requested April 15, 2014 June 16, 2014 Automatic extension October 15, 2014 October 15, 2014 If you use a fiscal year (a year ending on the last day of any month except December, or a 52-53-week year), your income tax return is due by the 15th day of the 4th month after the close of your fiscal year. How far back can i amend my taxes When the due date for doing any act for tax purposes—filing a return, paying taxes, etc. How far back can i amend my taxes —falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next business day. How far back can i amend my taxes Filing paper returns on time. How far back can i amend my taxes   Your paper return is filed on time if it is mailed in an envelope that is properly addressed, has enough postage, and is postmarked by the due date. How far back can i amend my taxes If you send your return by registered mail, the date of the registration is the postmark date. How far back can i amend my taxes The registration is evidence that the return was delivered. How far back can i amend my taxes If you send a return by certified mail and have your receipt postmarked by a postal employee, the date on the receipt is the postmark date. How far back can i amend my taxes The postmarked certified mail receipt is evidence that the return was delivered. How far back can i amend my taxes Private delivery services. How far back can i amend my taxes   If you use a private delivery service designated by the IRS to send your return, the postmark date generally is the date the private delivery service records in its database or marks on the mailing label. How far back can i amend my taxes The private delivery service can tell you how to get written proof of this date. How far back can i amend my taxes   For the IRS mailing address to use if you are using a private delivery service, go to IRS. How far back can i amend my taxes gov and enter “private delivery service” in the search box. How far back can i amend my taxes   The following are designated private delivery services. How far back can i amend my taxes DHL Express (DHL): Same Day Service. How far back can i amend my taxes Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. How far back can i amend my taxes United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. How far back can i amend my taxes M. How far back can i amend my taxes , UPS Worldwide Express Plus, and UPS Worldwide Express. How far back can i amend my taxes Filing electronic returns on time. How far back can i amend my taxes   If you use IRS e-file, your return is considered filed on time if the authorized electronic return transmitter postmarks the transmission by the due date. How far back can i amend my taxes An authorized electronic return transmitter is a participant in the IRS e-file program that transmits electronic tax return information directly to the IRS. How far back can i amend my taxes   The electronic postmark is a record of when the authorized electronic return transmitter received the transmission of your electronically filed return on its host system. How far back can i amend my taxes The date and time in your time zone controls whether your electronically filed return is timely. How far back can i amend my taxes Filing late. How far back can i amend my taxes   If you do not file your return by the due date, you may have to pay a failure-to-file penalty and interest. How far back can i amend my taxes For more information, see Penalties , later. How far back can i amend my taxes Also see Interest under Amount You Owe. How far back can i amend my taxes   If you were due a refund but you did not file a return, you generally must file within 3 years from the date the return was due (including extensions) to get that refund. How far back can i amend my taxes Nonresident alien. How far back can i amend my taxes    If you are a nonresident alien and earn wages subject to U. How far back can i amend my taxes S. How far back can i amend my taxes income tax withholding, your 2013 U. How far back can i amend my taxes S. How far back can i amend my taxes income tax return (Form 1040NR or Form 1040NR-EZ) is due by: April 15, 2014, if you use a calendar year, or The 15th day of the 4th month after the end of your fiscal year if you use a fiscal year. How far back can i amend my taxes   If you do not earn wages subject to U. How far back can i amend my taxes S. How far back can i amend my taxes income tax withholding, your return is due by: June 16, 2014, if you use a calendar year, or The 15th day of the 6th month after the end of your fiscal year, if you use a fiscal year. How far back can i amend my taxes See Publication 519 for more filing information. How far back can i amend my taxes Filing for a decedent. How far back can i amend my taxes   If you must file a final income tax return for a taxpayer who died during the year (a decedent), the return is due by the 15th day of the 4th month after the end of the decedent's normal tax year. How far back can i amend my taxes See Publication 559. How far back can i amend my taxes Extensions of Time To File You may be able to get an extension of time to file your return. How far back can i amend my taxes There are three types of situations where you may qualify for an extension: Automatic extensions, You are outside the United States, or You are serving in a combat zone. How far back can i amend my taxes Automatic Extension If you cannot file your 2013 return by the due date, you may be able to get an automatic 6-month extension of time to file. How far back can i amend my taxes Example. How far back can i amend my taxes If your return is due on April 15, 2014, you will have until October 15, 2014, to file. How far back can i amend my taxes If you do not pay the tax due by the regular due date (generally, April 15), you will owe interest. How far back can i amend my taxes You may also be charged penalties, discussed later. How far back can i amend my taxes How to get the automatic extension. How far back can i amend my taxes   You can get the automatic extension by: Using IRS e-file (electronic filing), or Filing a paper form. How far back can i amend my taxes E-file options. How far back can i amend my taxes   There are two ways you can use e-file to get an extension of time to file. How far back can i amend my taxes Complete Form 4868, Application for Automatic Extension of Time To File U. How far back can i amend my taxes S. How far back can i amend my taxes Individual Income Tax Return, to use as a worksheet. How far back can i amend my taxes If you think you may owe tax when you file your return, use Part II of the form to estimate your balance due. How far back can i amend my taxes If you e-file Form 4868 to the IRS, do not also send a paper Form 4868. How far back can i amend my taxes E-file using your personal computer or a tax professional. How far back can i amend my taxes    You can use a tax software package with your personal computer or a tax professional to file Form 4868 electronically. How far back can i amend my taxes You will need to provide certain information from your tax return for 2012. How far back can i amend my taxes If you wish to make a payment by direct transfer from your bank account, see Pay online , under How To Pay, later in this chapter. How far back can i amend my taxes E-file and pay by credit or debit card or by direct transfer from your bank account. How far back can i amend my taxes   You can get an extension by paying part or all of your estimate of tax due by using a credit or debit card or by direct transfer from your bank account. How far back can i amend my taxes You can do this by phone or over the Internet. How far back can i amend my taxes You do not file Form 4868. How far back can i amend my taxes See Pay online , under How To Pay, later in this chapter. How far back can i amend my taxes Filing a paper Form 4868. How far back can i amend my taxes   You can get an extension of time to file by filing a paper Form 4868. How far back can i amend my taxes Mail it to the address shown in the form instructions. How far back can i amend my taxes   If you want to make a payment with the form, make your check or money order payable to “United States Treasury. How far back can i amend my taxes ” Write your SSN, daytime phone number, and “2013 Form 4868” on your check or money order. How far back can i amend my taxes When to file. How far back can i amend my taxes   You must request the automatic extension by the due date for your return. How far back can i amend my taxes You can file your return any time before the 6-month extension period ends. How far back can i amend my taxes When you file your return. How far back can i amend my taxes   Enter any payment you made related to the extension of time to file on Form 1040, line 68. How far back can i amend my taxes If you file Form 1040EZ or Form 1040A, include that payment in your total payments on Form 1040EZ, line 9, or Form 1040A, line 41. How far back can i amend my taxes Also enter “Form 4868” and the amount paid in the space to the left of line 9 or line 41. How far back can i amend my taxes Individuals Outside the United States You are allowed an automatic 2-month extension, without filing Form 4868, (until June 16, 2014, if you use the calendar year) to file your 2013 return and pay any federal income tax due if: You are a U. How far back can i amend my taxes S. How far back can i amend my taxes citizen or resident, and On the due date of your return: You are living outside the United States and Puerto Rico, and your main place of business or post of duty is outside the United States and Puerto Rico, or You are in military or naval service on duty outside the United States and  Puerto Rico. How far back can i amend my taxes However, if you pay the tax due after the regular due date (generally, April 15), interest will be charged from that date until the date the tax is paid. How far back can i amend my taxes If you served in a combat zone or qualified hazardous duty area, you may be eligible for a longer extension of time to file. How far back can i amend my taxes See Individuals Serving in Combat Zone , later, for special rules that apply to you. How far back can i amend my taxes Married taxpayers. How far back can i amend my taxes   If you file a joint return, only one spouse has to qualify for this automatic extension. How far back can i amend my taxes If you and your spouse file separate returns, this automatic extension applies only to the spouse who qualifies. How far back can i amend my taxes How to get the extension. How far back can i amend my taxes   To use this automatic extension, you must attach a statement to your return explaining what situation qualified you for the extension. How far back can i amend my taxes (See the situations listed under (2), earlier. How far back can i amend my taxes ) Extensions beyond 2 months. How far back can i amend my taxes   If you cannot file your return within the automatic 2-month extension period, you may be able to get an additional 4-month extension, for a total of 6 months. How far back can i amend my taxes File Form 4868 and check the box on line 8. How far back can i amend my taxes No further extension. How far back can i amend my taxes   An extension of more than 6 months will generally not be granted. How far back can i amend my taxes However, if you are outside the United States and meet certain tests, you may be granted a longer extension. How far back can i amend my taxes For more information, see When To File and Pay in Publication 54. How far back can i amend my taxes Individuals Serving in Combat Zone The deadline for filing your tax return, paying any tax you may owe, and filing a claim for refund is automatically extended if you serve in a combat zone. How far back can i amend my taxes This applies to members of the Armed Forces, as well as merchant marines serving aboard vessels under the operational control of the Department of Defense, Red Cross personnel, accredited correspondents, and civilians under the direction of the Armed Forces in support of the Armed Forces. How far back can i amend my taxes Combat zone. How far back can i amend my taxes   For purposes of the automatic extension, the term “combat zone” includes the following areas. How far back can i amend my taxes The Arabian peninsula area, effective January 17, 1991. How far back can i amend my taxes The Kosovo area, effective March 24, 1999. How far back can i amend my taxes Afghanistan area, effective September 19, 2001. How far back can i amend my taxes   See Publication 3, Armed Forces' Tax Guide, for more detailed information on the locations comprising each combat zone. How far back can i amend my taxes The publication also has information about other tax benefits available to military personnel serving in a combat zone. How far back can i amend my taxes Extension period. How far back can i amend my taxes   The deadline for filing your return, paying any tax due, and filing a claim for refund is extended for at least 180 days after the later of: The last day you are in a combat zone or the last day the area qualifies as a combat zone, or The last day of any continuous qualified hospitalization for injury from service in the combat zone. How far back can i amend my taxes   In addition to the 180 days, your deadline is also extended by the number of days you had left to take action with the IRS when you entered the combat zone. How far back can i amend my taxes For example, you have 3½ months (January 1 – April 15) to file your tax return. How far back can i amend my taxes Any days left in this period when you entered the combat zone (or the entire 3½ months if you entered it before the beginning of the year) are added to the 180 days. How far back can i amend my taxes See Extension of Deadlines in Publication 3 for more information. How far back can i amend my taxes   The rules on the extension for filing your return also apply when you are deployed outside the United States (away from your permanent duty station) while participating in a designated contingency operation. How far back can i amend my taxes How Do I Prepare My Return? This section explains how to get ready to fill in your tax return and when to report your income and expenses. How far back can i amend my taxes It also explains how to complete certain sections of the form. How far back can i amend my taxes You may find Table 1-6 helpful when you prepare your paper return. How far back can i amend my taxes Table 1-6. How far back can i amend my taxes Six Steps for Preparing Your Paper Return 1 — Get your records together for income and expenses. How far back can i amend my taxes 2 — Get the forms, schedules, and publications you need. How far back can i amend my taxes 3 — Fill in your return. How far back can i amend my taxes 4 — Check your return to make sure it is correct. How far back can i amend my taxes 5 — Sign and date your return. How far back can i amend my taxes 6 — Attach all required forms and schedules. How far back can i amend my taxes Electronic returns. How far back can i amend my taxes   For information you may find useful in preparing a paperless return, see Does My Return Have To Be on Paper , earlier. How far back can i amend my taxes Substitute tax forms. How far back can i amend my taxes   You cannot use your own version of a tax form unless it meets the requirements explained in Publication 1167, General Rules and Specifications for Substitute Forms and Schedules. How far back can i amend my taxes Form W-2. How far back can i amend my taxes   If you were an employee, you should receive Form W-2 from your employer. How far back can i amend my taxes You will need the information from this form to prepare your return. How far back can i amend my taxes See Form W-2 under Credit for Withholding and Estimated Tax in chapter 4. How far back can i amend my taxes   Your employer is required to provide or send Form W-2 to you no later than January 31, 2014. How far back can i amend my taxes If it is mailed, you should allow adequate time to receive it before contacting your employer. How far back can i amend my taxes If you still do not get the form by February 15, the IRS can help you by requesting the form from your employer. How far back can i amend my taxes When you request IRS help, be prepared to provide the following information. How far back can i amend my taxes Your name, address (including ZIP code), and phone number. How far back can i amend my taxes Your SSN. How far back can i amend my taxes Your dates of employment. How far back can i amend my taxes Your employer's name, address (including ZIP code), and phone number. How far back can i amend my taxes Form 1099. How far back can i amend my taxes   If you received certain types of income, you may receive a Form 1099. How far back can i amend my taxes For example, if you received taxable interest of $10 or more, the payer is required to provide or send Form 1099 to you no later than January 31, 2014 (or by February 18, 2014, if furnished by a broker). How far back can i amend my taxes If it is mailed, you should allow adequate time to receive it before contacting the payer. How far back can i amend my taxes If you still do not get the form by February 18 (or by March 5, 2014, if furnished by a broker), call the IRS for help. How far back can i amend my taxes When Do I Report My Income and Expenses? You must figure your taxable income on the basis of a tax year. How far back can i amend my taxes A “tax year” is an annual accounting period used for keeping records and reporting income and expenses. How far back can i amend my taxes You must account for your income and expenses in a way that clearly shows your taxable income. How far back can i amend my taxes The way you do this is called an accounting method. How far back can i amend my taxes This section explains which accounting periods and methods you can use. How far back can i amend my taxes Accounting Periods Most individual tax returns cover a calendar year—the 12 months from January 1 through December 31. How far back can i amend my taxes If you do not use a calendar year, your accounting period is a fiscal year. How far back can i amend my taxes A regular fiscal year is a 12-month period that ends on the last day of any month except December. How far back can i amend my taxes A 52-53-week fiscal year varies from 52 to 53 weeks and always ends on the same day of the week. How far back can i amend my taxes You choose your accounting period (tax year) when you file your first income tax return. How far back can i amend my taxes It cannot be longer than 12 months. How far back can i amend my taxes More information. How far back can i amend my taxes   For more information on accounting periods, including how to change your accounting period, see Publication 538, Accounting Periods and Methods. How far back can i amend my taxes Accounting Methods Your accounting method is the way you account for your income and expenses. How far back can i amend my taxes Most taxpayers use either the cash method or an accrual method. How far back can i amend my taxes You choose a method when you file your first income tax return. How far back can i amend my taxes If you want to change your accounting method after that, you generally must get IRS approval. How far back can i amend my taxes Cash method. How far back can i amend my taxes   If you use this method, report all items of income in the year in which you actually or constructively receive them. How far back can i amend my taxes Generally, you deduct all expenses in the year you actually pay them. How far back can i amend my taxes This is the method most individual taxpayers use. How far back can i amend my taxes Constructive receipt. How far back can i amend my taxes   Generally, you constructively receive income when it is credited to your account or set apart in any way that makes it available to you. How far back can i amend my taxes You do not need to have physical possession of it. How far back can i amend my taxes For example, interest credited to your bank account on December 31, 2013, is taxable income to you in 2013 if you could have withdrawn it in 2013 (even if the amount is not entered in your records or withdrawn until 2014). How far back can i amend my taxes Garnisheed wages. How far back can i amend my taxes   If your employer uses your wages to pay your debts, or if your wages are attached or garnisheed, the full amount is constructively received by you. How far back can i amend my taxes You must include these wages in income for the year you would have received them. How far back can i amend my taxes Debts paid for you. How far back can i amend my taxes   If another person cancels or pays your debts (but not as a gift or loan), you have constructively received the amount and generally must include it in your gross income for the year. How far back can i amend my taxes See Canceled Debts in chapter 12 for more information. How far back can i amend my taxes Payment to third party. How far back can i amend my taxes   If a third party is paid income from property you own, you have constructively received the income. How far back can i amend my taxes It is the same as if you had actually received the income and paid it to the third party. How far back can i amend my taxes Payment to an agent. How far back can i amend my taxes   Income an agent receives for you is income you constructively received in the year the agent receives it. How far back can i amend my taxes If you indicate in a contract that your income is to be paid to another person, you must include the amount in your gross income when the other person receives it. How far back can i amend my taxes Check received or available. How far back can i amend my taxes   A valid check that was made available to you before the end of the tax year is constructively received by you in that year. How far back can i amend my taxes A check that was “made available to you” includes a check you have already received, but not cashed or deposited. How far back can i amend my taxes It also includes, for example, your last paycheck of the year that your employer made available for you to pick up at the office before the end of the year. How far back can i amend my taxes It is constructively received by you in that year whether or not you pick it up before the end of the year or wait to receive it by mail after the end of the year. How far back can i amend my taxes No constructive receipt. How far back can i amend my taxes   There may be facts to show that you did not constructively receive income. How far back can i amend my taxes Example. How far back can i amend my taxes Alice Johnson, a teacher, agreed to her school board's condition that, in her absence, she would receive only the difference between her regular salary and the salary of a substitute teacher hired by the school board. How far back can i amend my taxes Therefore, Alice did not constructively receive the amount by which her salary was reduced to pay the substitute teacher. How far back can i amend my taxes Accrual method. How far back can i amend my taxes   If you use an accrual method, you generally report income when you earn it, rather than when you receive it. How far back can i amend my taxes You generally deduct your expenses when you incur them, rather than when you pay them. How far back can i amend my taxes Income paid in advance. How far back can i amend my taxes   An advance payment of income is generally included in gross income in the year you receive it. How far back can i amend my taxes Your method of accounting does not matter as long as the income is available to you. How far back can i amend my taxes An advance payment may include rent or interest you receive in advance and pay for services you will perform later. How far back can i amend my taxes   A limited deferral until the next tax year may be allowed for certain advance payments. How far back can i amend my taxes See Publication 538 for specific information. How far back can i amend my taxes Additional information. How far back can i amend my taxes   For more information on accounting methods, including how to change your accounting method, see Publication 538. How far back can i amend my taxes Social Security Number (SSN) You must enter your SSN on your return. How far back can i amend my taxes If you are married, enter the SSNs for both you and your spouse, whether you file jointly or separately. How far back can i amend my taxes If you are filing a joint return, include the SSNs in the same order as the names. How far back can i amend my taxes Use this same order in submitting other forms and documents to the IRS. How far back can i amend my taxes Check that both the name and SSN on your Form 1040, W-2, and 1099 agree with your social security card. How far back can i amend my taxes If they do not, certain deductions and credits on your Form 1040 may be reduced or disallowed and you may not receive credit for your social security earnings. How far back can i amend my taxes If your Form W-2 shows an incorrect SSN or name, notify your employer or the form-issuing agent as soon as possible to make sure your earnings are credited to your social security record. How far back can i amend my taxes If the name or SSN on your social security card is incorrect, call the SSA at 1-800-772-1213. How far back can i amend my taxes Name change. How far back can i amend my taxes   If you changed your name because of marriage, divorce, etc. How far back can i amend my taxes , be sure to report the change to your local Social Security Administration (SSA) office before filing your return. How far back can i amend my taxes This prevents delays in processing your return and issuing refunds. How far back can i amend my taxes It also safeguards your future social security benefits. How far back can i amend my taxes Dependent's SSN. How far back can i amend my taxes   You must provide the SSN of each dependent you claim, regardless of the dependent's age. How far back can i amend my taxes This requirement applies to all dependents (not just your children) claimed on your tax return. How far back can i amend my taxes Exception. How far back can i amend my taxes    If your child was born and died in 2013 and did not have an SSN, enter “DIED” in column (2) of line 6c (Form 1040 or 1040A) and include a copy of the child's birth certificate, death certificate, or hospital records. How far back can i amend my taxes The document must show that the child was born alive. How far back can i amend my taxes No SSN. How far back can i amend my taxes   File Form SS-5, Application for a Social Security Card, with your local SSA office to get an SSN for yourself or your dependent. How far back can i amend my taxes It usually takes about 2 weeks to get an SSN. How far back can i amend my taxes If you or your dependent is not eligible for an SSN, see Individual taxpayer identification number (ITIN) , later. How far back can i amend my taxes   If you are a U. How far back can i amend my taxes S. How far back can i amend my taxes citizen or resident alien, you must show proof of age, identity, and citizenship or alien status with your Form SS-5. How far back can i amend my taxes If you are 12 or older and have never been assigned an SSN, you must appear in person with this proof at an SSA office. How far back can i amend my taxes   Form SS-5 is available at any SSA office, on the Internet at www. How far back can i amend my taxes socialsecurity. How far back can i amend my taxes gov, or by calling 1-800-772-1213. How far back can i amend my taxes If you have any questions about which documents you can use as proof of age, identity, or citizenship, contact your SSA office. How far back can i amend my taxes   If your dependent does not have an SSN by the time your return is due, you may want to ask for an extension of time to file, as explained earlier under When Do I Have To File . How far back can i amend my taxes   If you do not provide a required SSN or if you provide an incorrect SSN, your tax may be increased and any refund may be reduced. How far back can i amend my taxes Adoption taxpayer identification number (ATIN). How far back can i amend my taxes   If you are in the process of adopting a child who is a U. How far back can i amend my taxes S. How far back can i amend my taxes citizen or resident and cannot get an SSN for the child until the adoption is final, you can apply for an ATIN to use instead of an SSN. How far back can i amend my taxes    File Form W-7A, Application for Taxpayer Identification Number for Pending U. How far back can i amend my taxes S. How far back can i amend my taxes Adoptions, with the IRS to get an ATIN if all of the following are true. How far back can i amend my taxes You have a child living with you who was placed in your home for legal adoption. How far back can i amend my taxes You cannot get the child's existing SSN even though you have made a reasonable attempt to get it from the birth parents, the placement agency, and other persons. How far back can i amend my taxes You cannot get an SSN for the child from the SSA because, for example, the adoption is not final. How far back can i amend my taxes You are eligible to claim the child as a dependent on your tax return. How far back can i amend my taxes After the adoption is final, you must apply for an SSN for the child. How far back can i amend my taxes You cannot continue using the ATIN. How far back can i amend my taxes   See Form W-7A for more information. How far back can i amend my taxes Nonresident alien spouse. How far back can i amend my taxes   If your spouse is a nonresident alien, your spouse must have either an SSN or an ITIN if: You file a joint return, You file a separate return and claim an exemption for your spouse, or Your spouse is filing a separate return. How far back can i amend my taxes If your spouse is not eligible for an SSN, see the following discussion on ITINs. How far back can i amend my taxes Individual taxpayer identification number (ITIN). How far back can i amend my taxes   The IRS will issue you an ITIN if you are a nonresident or resident alien and you do not have and are not eligible to get an SSN. How far back can i amend my taxes This also applies to an alien spouse or dependent. How far back can i amend my taxes To apply for an ITIN, file Form W-7 with the IRS. How far back can i amend my taxes It usually takes about 6 to 10 weeks to get an ITIN. How far back can i amend my taxes Enter the ITIN on your tax return wherever an SSN is requested. How far back can i amend my taxes    If you are applying for an ITIN for yourself, your spouse, or a dependent in order to file your tax return, attach your completed tax return to your Form W-7. How far back can i amend my taxes See the Form W-7 instructions for how and where to file. How far back can i amend my taxes You cannot e-file a return using an ITIN in the calendar year the ITIN is issued; however, you can e-file returns in the following years. How far back can i amend my taxes ITIN for tax use only. How far back can i amend my taxes   An ITIN is for tax use only. How far back can i amend my taxes It does not entitle you or your dependent to social security benefits or change the employment or immigration status of either of you under U. How far back can i amend my taxes S. How far back can i amend my taxes law. How far back can i amend my taxes Penalty for not providing social security number. How far back can i amend my taxes   If you do not include your SSN or the SSN of your spouse or dependent as required, you may have to pay a penalty. How far back can i amend my taxes See the discussion on Penalties , later, for more information. How far back can i amend my taxes SSN on correspondence. How far back can i amend my taxes   If you write to the IRS about your tax account, be sure to include your SSN (and the name and SSN of your spouse, if you filed a joint return) in your correspondence. How far back can i amend my taxes Because your SSN is used to identify your account, this helps the IRS respond to your correspondence promptly. How far back can i amend my taxes Presidential Election Campaign Fund This fund helps pay for Presidential election campaigns. How far back can i amend my taxes If you want $3 to go to this fund, check the box. How far back can i amend my taxes If you are filing a joint return, your spouse can also have $3 go to the fund. How far back can i amend my taxes If you check a box, your tax or refund will not change. How far back can i amend my taxes Computations The following information may be useful in making the return easier to complete. How far back can i amend my taxes Rounding off dollars. How far back can i amend my taxes   You can round off cents to whole dollars on your return and schedules. How far back can i amend my taxes If you do round to whole dollars, you must round all amounts. How far back can i amend my taxes To round, drop amounts under 50 cents and increase amounts from 50 to 99 cents to the next dollar. How far back can i amend my taxes For example, $1. How far back can i amend my taxes 39 becomes $1 and $2. How far back can i amend my taxes 50 becomes $3. How far back can i amend my taxes   If you have to add two or more amounts to figure the amount to enter on a line, include cents when adding the amounts and round off only the total. How far back can i amend my taxes Example. How far back can i amend my taxes You receive two Forms W-2: one showing wages of $5,000. How far back can i amend my taxes 55 and one showing wages of $18,500. How far back can i amend my taxes 73. How far back can i amend my taxes On Form 1040, line 7, you would enter $23,501 ($5,000. How far back can i amend my taxes 55 + $18,500. How far back can i amend my taxes 73 = $23,501. How far back can i amend my taxes 28), not $23,502 ($5,001 + $18,501). How far back can i amend my taxes Equal amounts. How far back can i amend my taxes   If you are asked to enter the smaller or larger of two equal amounts, enter that amount. How far back can i amend my taxes Example. How far back can i amend my taxes Line 1 is $500. How far back can i amend my taxes Line 3 is $500. How far back can i amend my taxes Line 5 asks you to enter the smaller of line 1 or 3. How far back can i amend my taxes Enter $500 on line 5. How far back can i amend my taxes Negative amounts. How far back can i amend my taxes   If you file a paper return and you need to enter a negative amount, put the amount in parentheses rather than using a minus sign. How far back can i amend my taxes To combine positive and negative amounts, add all the positive amounts together and then subtract the negative amounts. How far back can i amend my taxes Attachments Depending on the form you file and the items reported on your return, you may have to complete additional schedules and forms and attach them to your paper return. How far back can i amend my taxes You may be able to file a paperless return using IRS e-file. How far back can i amend my taxes There's nothing to attach or mail, not even your Forms W-2. How far back can i amend my taxes See Does My Return Have To Be on Paper, earlier. How far back can i amend my taxes Form W-2. How far back can i amend my taxes   Form W-2 is a statement from your employer of wages and other compensation paid to you and taxes withheld from your pay. How far back can i amend my taxes You should have a Form W-2 from each employer. How far back can i amend my taxes If you file a paper return, be sure to attach a copy of Form W-2 in the place indicated on the front page of your return. How far back can i amend my taxes Attach it to the front page of your paper return, not to any attachments. How far back can i amend my taxes For more information, see Form W-2 in chapter 4. How far back can i amend my taxes   If you received a Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. How far back can i amend my taxes , showing federal income tax withheld, and you file a paper return, attach a copy of that form in the place indicated on the front page of your return. How far back can i amend my taxes Form 1040EZ. How far back can i amend my taxes   There are no additional schedules to file with Form 1040EZ. How far back can i amend my taxes Form 1040A. How far back can i amend my taxes   If you file a paper return, attach any forms and schedules behind Form 1040A in order of the “Attachment Sequence Number” shown in the upper right corner of the form or schedule. How far back can i amend my taxes Then arrange all other statements or attachments in the same order as the forms and schedules they relate to and attach them last. How far back can i amend my taxes Do not attach items unless required to do so. How far back can i amend my taxes Form 1040. How far back can i amend my taxes   If you file a paper return, attach any forms and schedules behind Form 1040 in order of the “Attachment Sequence Number” shown in the upper right corner of the form or schedule. How far back can i amend my taxes Then arrange all other statements or attachments in the same order as the forms and schedules they relate to and attach them last. How far back can i amend my taxes Do not attach items unless required to do so. How far back can i amend my taxes Third Party Designee You can authorize the IRS to discuss your return with your preparer, a friend, family member, or any other person you choose. How far back can i amend my taxes If you check the “Yes” box in the Third party designee area of your 2013 tax return and provide the information required, you are authorizing: The IRS to call the designee to answer any questions that arise during the processing of your return, and The designee to: Give information that is missing from your return to the IRS, Call the IRS for information about th
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How far back can i amend my taxes Publication 526 - Main Content Table of Contents Organizations That Qualify To Receive Deductible ContributionsTypes of Qualified Organizations Contributions You Can DeductContributions From Which You Benefit Expenses Paid for Student Living With You Out-of-Pocket Expenses in Giving Services Expenses of Whaling Captains Contributions You Cannot DeductContributions to Individuals Contributions to Nonqualified Organizations Contributions From Which You Benefit Value of Time or Services Personal Expenses Appraisal Fees Contributions to Donor-Advised Funds Partial Interest in Property Contributions of PropertyContributions Subject to Special Rules Determining Fair Market Value Giving Property That Has Decreased in Value Giving Property That Has Increased in Value Penalty When To DeductChecks. How far back can i amend my taxes Text message. How far back can i amend my taxes Credit card. How far back can i amend my taxes Pay-by-phone account. How far back can i amend my taxes Stock certificate. How far back can i amend my taxes Promissory note. How far back can i amend my taxes Option. How far back can i amend my taxes Borrowed funds. How far back can i amend my taxes Conditional gift. How far back can i amend my taxes Limits on Deductions50% Limit 30% Limit Special 30% Limit for Capital Gain Property 20% Limit Special 50% Limit for Qualified Conservation Contributions How To Figure Your Deduction When Limits Apply Records To KeepCash Contributions Noncash Contributions Out-of-Pocket Expenses How To ReportReporting expenses for student living with you. How far back can i amend my taxes Total deduction over $500. How far back can i amend my taxes Deduction over $5,000 for one item. How far back can i amend my taxes Vehicle donations. How far back can i amend my taxes Clothing and household items not in good used condition. How far back can i amend my taxes Easement on building in historic district. How far back can i amend my taxes Deduction over $500,000. How far back can i amend my taxes How To Get Tax HelpLow Income Taxpayer Clinics Organizations That Qualify To Receive Deductible Contributions You can deduct your contributions only if you make them to a qualified organization. How far back can i amend my taxes Most organizations, other than churches and governments, must apply to the IRS to become a qualified organization. How far back can i amend my taxes How to check whether an organization can receive deductible charitable contributions. How far back can i amend my taxes   You can ask any organization whether it is a qualified organization, and most will be able to tell you. How far back can i amend my taxes Or go to IRS. How far back can i amend my taxes gov. How far back can i amend my taxes Click on “Tools” and then on “Exempt Organizations Select Check” (www. How far back can i amend my taxes irs. How far back can i amend my taxes gov/Charities-&-Non-Profits/Exempt-Organizations-Select-Check). How far back can i amend my taxes This online tool will enable you to search for qualified organizations. How far back can i amend my taxes You can also call the IRS to find out if an organization is qualified. How far back can i amend my taxes Call 1-877-829-5500. How far back can i amend my taxes 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. How far back can i amend my taxes Deaf or hard of hearing individuals can also contact the IRS through relay services such as the Federal Relay Service at www. How far back can i amend my taxes gsa. How far back can i amend my taxes gov/fedrelay. How far back can i amend my taxes Types of Qualified Organizations Generally, only the following types of organizations can be qualified organizations. How far back can i amend my taxes 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). How far back can i amend my taxes 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. How far back can i amend my taxes Certain organizations that foster national or international amateur sports competition also qualify. How far back can i amend my taxes War veterans' organizations, including posts, auxiliaries, trusts, or foundations, organized in the United States or any of its possessions (including Puerto Rico). How far back can i amend my taxes Domestic fraternal societies, orders, and associations operating under the lodge system. How far back can i amend my taxes (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. How far back can i amend my taxes ) Certain nonprofit cemetery companies or corporations. How far back can i amend my taxes (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. How far back can i amend my taxes ) The United States or any state, the District of Columbia, a U. How far back can i amend my taxes S. How far back can i amend my taxes possession (including Puerto Rico), a political subdivision of a state or U. How far back can i amend my taxes S. How far back can i amend my taxes possession, or an Indian tribal government or any of its subdivisions that perform substantial government functions. How far back can i amend my taxes (Your contribution to this type of organization is deductible only if it is to be used solely for public purposes. How far back can i amend my taxes ) Example 1. How far back can i amend my taxes You contribute cash to your city's police department to be used as a reward for information about a crime. How far back can i amend my taxes The city police department is a qualified organization, and your contribution is for a public purpose. How far back can i amend my taxes You can deduct your contribution. How far back can i amend my taxes Example 2. How far back can i amend my taxes You make a voluntary contribution to the social security trust fund, not earmarked for a specific account. How far back can i amend my taxes Because the trust fund is part of the U. How far back can i amend my taxes S. How far back can i amend my taxes Government, you contributed to a qualified organization. How far back can i amend my taxes You can deduct your contribution. How far back can i amend my taxes Examples. How far back can i amend my taxes   The following list gives some examples of qualified organizations. How far back can i amend my taxes Churches, a convention or association of churches, temples, synagogues, mosques, and other religious organizations. How far back can i amend my taxes Most nonprofit charitable organizations such as the American Red Cross and the United Way. How far back can i amend my taxes Most nonprofit educational organizations, including the Boy Scouts of America, Girl Scouts of America, colleges, and museums. How far back can i amend my taxes 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. How far back can i amend my taxes 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 . How far back can i amend my taxes Nonprofit hospitals and medical research organizations. How far back can i amend my taxes Utility company emergency energy programs, if the utility company is an agent for a charitable organization that assists individuals with emergency energy needs. How far back can i amend my taxes Nonprofit volunteer fire companies. How far back can i amend my taxes Nonprofit organizations that develop and maintain public parks and recreation facilities. How far back can i amend my taxes Civil defense organizations. How far back can i amend my taxes Canadian charities. How far back can i amend my taxes   You may be able to deduct contributions to certain Canadian charitable organizations covered under an income tax treaty with Canada. How far back can i amend my taxes To deduct your contribution to a Canadian charity, you generally must have income from sources in Canada. How far back can i amend my taxes See Publication 597, Information on the United States-Canada Income Tax Treaty, for information on how to figure your deduction. How far back can i amend my taxes Mexican charities. How far back can i amend my taxes   Under the U. How far back can i amend my taxes S. How far back can i amend my taxes -Mexico income tax treaty, a contribution to a Mexican charitable organization may be deductible, but only if and to the extent the contribution would have been treated as a charitable contribution to a public charity created or organized under U. How far back can i amend my taxes S. How far back can i amend my taxes law. How far back can i amend my taxes To deduct your contribution to a Mexican charity, you must have income from sources in Mexico. How far back can i amend my taxes The limits described in Limits on Deductions , later, apply and are figured using your income from Mexican sources. How far back can i amend my taxes Israeli charities. How far back can i amend my taxes   Under the U. How far back can i amend my taxes S. How far back can i amend my taxes -Israel income tax treaty, a contribution to an Israeli charitable organization is deductible if and to the extent the contribution would have been treated as a charitable contribution if the organization had been created or organized under U. How far back can i amend my taxes S. How far back can i amend my taxes law. How far back can i amend my taxes To deduct your contribution to an Israeli charity, you must have income from sources in Israel. How far back can i amend my taxes The limits described in Limits on Deductions , later, apply. How far back can i amend my taxes The deduction is also limited to 25% of your adjusted gross income from Israeli sources. How far back can i amend my taxes Contributions You Can Deduct Generally, you can deduct contributions of money or property you make to, or for the use of, a qualified organization. How far back can i amend my taxes 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. How far back can i amend my taxes The contributions must be made to a qualified organization and not set aside for use by a specific person. How far back can i amend my taxes 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. How far back can i amend my taxes See Contributions of Property , later. How far back can i amend my taxes 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. How far back can i amend my taxes In addition, the total of your charitable contributions deduction and certain other itemized deductions may be limited. How far back can i amend my taxes See Limits on Deductions , later. How far back can i amend my taxes Table 1 in this publication gives examples of contributions you can and cannot deduct. How far back can i amend my taxes 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. How far back can i amend my taxes Also see Contributions From Which You Benefit under Contributions You Cannot Deduct, later. How far back can i amend my taxes If you pay more than fair market value to a qualified organization for goods or services, the excess may be a charitable contribution. How far back can i amend my taxes For the excess amount to qualify, you must pay it with the intent to make a charitable contribution. How far back can i amend my taxes Example 1. How far back can i amend my taxes You pay $65 for a ticket to a dinner-dance at a church. How far back can i amend my taxes Your entire $65 payment goes to the church. How far back can i amend my taxes The ticket to the dinner-dance has a fair market value of $25. How far back can i amend my taxes When you buy your ticket, you know its value is less than your payment. How far back can i amend my taxes To figure the amount of your charitable contribution, subtract the value of the benefit you receive ($25) from your total payment ($65). How far back can i amend my taxes You can deduct $40 as a charitable contribution to the church. How far back can i amend my taxes Example 2. How far back can i amend my taxes At a fundraising auction conducted by a charity, you pay $600 for a week's stay at a beach house. How far back can i amend my taxes The amount you pay is no more than the fair rental value. How far back can i amend my taxes You have not made a deductible charitable contribution. How far back can i amend my taxes Athletic events. How far back can i amend my taxes   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. How far back can i amend my taxes   If any part of your payment is for tickets (rather than the right to buy tickets), that part is not deductible. How far back can i amend my taxes Subtract the price of the tickets from your payment. How far back can i amend my taxes You can deduct 80% of the remaining amount as a charitable contribution. How far back can i amend my taxes Example 1. How far back can i amend my taxes You pay $300 a year for membership in a university's athletic scholarship program. How far back can i amend my taxes 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. How far back can i amend my taxes You can deduct $240 (80% of $300) as a charitable contribution. How far back can i amend my taxes Example 2. How far back can i amend my taxes 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. How far back can i amend my taxes You must subtract the usual price of a ticket ($120) from your $300 payment. How far back can i amend my taxes The result is $180. How far back can i amend my taxes Your deductible charitable contribution is $144 (80% of $180). How far back can i amend my taxes Charity benefit events. How far back can i amend my taxes   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. How far back can i amend my taxes   If there is an established charge for the event, that charge is the value of your benefit. How far back can i amend my taxes If there is no established charge, the reasonable value of the right to attend the event is the value of your benefit. How far back can i amend my taxes Whether you use the tickets or other privileges has no effect on the amount you can deduct. How far back can i amend my taxes However, if you return the ticket to the qualified organization for resale, you can deduct the entire amount you paid for the ticket. How far back can i amend my taxes    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. How far back can i amend my taxes If the ticket shows the price of admission and the amount of the contribution, you can deduct the contribution amount. How far back can i amend my taxes Example. How far back can i amend my taxes You pay $40 to see a special showing of a movie for the benefit of a qualified organization. How far back can i amend my taxes Printed on the ticket is “Contribution–$40. How far back can i amend my taxes ” If the regular price for the movie is $8, your contribution is $32 ($40 payment − $8 regular price). How far back can i amend my taxes Membership fees or dues. How far back can i amend my taxes   You may be able to deduct membership fees or dues you pay to a qualified organization. How far back can i amend my taxes However, you can deduct only the amount that is more than the value of the benefits you receive. How far back can i amend my taxes   You cannot deduct dues, fees, or assessments paid to country clubs and other social organizations. How far back can i amend my taxes They are not qualified organizations. How far back can i amend my taxes Certain membership benefits can be disregarded. How far back can i amend my taxes   Both you and the organization can disregard the following membership benefits if you get them in return for an annual payment of $75 or less. How far back can i amend my taxes 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. How far back can i amend my taxes 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. How far back can i amend my taxes 20. How far back can i amend my taxes Token items. How far back can i amend my taxes   You do not have to reduce your contribution by the value of any benefit you receive if both of the following are true. How far back can i amend my taxes You receive only a small item or other benefit of token value. How far back can i amend my taxes 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. How far back can i amend my taxes The organization determines whether the value of an item or benefit is substantial by using Revenue Procedures 90-12 and 92-49 and the inflation adjustment in Revenue Procedure 2012–41. How far back can i amend my taxes Written statement. How far back can i amend my taxes   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. How far back can i amend my taxes The statement must say you can deduct only the amount of your payment that is more than the value of the goods or services you received. How far back can i amend my taxes It must also give you a good faith estimate of the value of those goods or services. How far back can i amend my taxes   The organization can give you the statement either when it solicits or when it receives the payment from you. How far back can i amend my taxes Exception. How far back can i amend my taxes   An organization will not have to give you this statement if one of the following is true. How far back can i amend my taxes 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. How far back can i amend my taxes You receive only items whose value is not substantial as described under Token items , earlier. How far back can i amend my taxes You receive only membership benefits that can be disregarded, as described under Membership fees or dues , earlier. How far back can i amend my taxes Expenses Paid for Student Living With You You may be able to deduct some expenses of having a student live with you. How far back can i amend my taxes You can deduct qualifying expenses for a foreign or American student who: Lives in your home under a written agreement between you and a qualified organization (defined later) as part of a program of the organization to provide educational opportunities for the student, Is not your relative (defined later) or dependent (also defined later), and Is a full-time student in the twelfth or any lower grade at a school in the United States. How far back can i amend my taxes You can deduct up to $50 a month for each full calendar month the student lives with you. How far back can i amend my taxes Any month when conditions (1) through (3) above are met for 15 or more days counts as a full month. How far back can i amend my taxes Qualified organization. How far back can i amend my taxes   For these purposes, a qualified organization can be any of the organizations described earlier under Types of Qualified Organizations , except those in (4) and (5). How far back can i amend my taxes For example, if you are providing a home for a student as part of a state or local government program, you cannot deduct your expenses as charitable contributions. How far back can i amend my taxes But see Foster parents under Out-of-Pocket Expenses in Giving Services, later, if you provide the home as a foster parent. How far back can i amend my taxes Relative. How far back can i amend my taxes   The term “relative” means any of the following persons. How far back can i amend my taxes Your child, stepchild, foster child, or a descendant of any of them (for example, your grandchild). How far back can i amend my taxes A legally adopted child is considered your child. How far back can i amend my taxes Your brother, sister, half brother, half sister, stepbrother, or stepsister. How far back can i amend my taxes Your father, mother, grandparent, or other direct ancestor. How far back can i amend my taxes Your stepfather or stepmother. How far back can i amend my taxes A son or daughter of your brother or sister. How far back can i amend my taxes A brother or sister of your father or mother. How far back can i amend my taxes Your son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law. How far back can i amend my taxes Dependent. How far back can i amend my taxes   For this purpose, the term “dependent” means: A person you can claim as a dependent, or A person you could have claimed as a dependent except that: He or she received gross income of $3,900 or more, He or she filed a joint return, or You, or your spouse if filing jointly, could be claimed as a dependent on someone else's 2013 return. How far back can i amend my taxes    Foreign students brought to this country under a qualified international education exchange program and placed in American homes for a temporary period generally are not U. How far back can i amend my taxes S. How far back can i amend my taxes residents and cannot be claimed as dependents. How far back can i amend my taxes Qualifying expenses. How far back can i amend my taxes   You may be able to deduct the cost of books, tuition, food, clothing, transportation, medical and dental care, entertainment, and other amounts you actually spend for the well-being of the student. How far back can i amend my taxes Expenses that do not qualify. How far back can i amend my taxes   You cannot deduct depreciation on your home, the fair market value of lodging, and similar items not considered amounts actually spent by you. How far back can i amend my taxes Nor can you deduct general household expenses, such as taxes, insurance, and repairs. How far back can i amend my taxes Reimbursed expenses. How far back can i amend my taxes   In most cases, you cannot claim a charitable contribution deduction if you are compensated or reimbursed for any part of the costs of having a student live with you. How far back can i amend my taxes However, you may be able to claim a charitable contribution deduction for the unreimbursed portion of your expenses if you are reimbursed only for an extraordinary or one-time item, such as a hospital bill or vacation trip, you paid in advance at the request of the student's parents or the sponsoring organization. How far back can i amend my taxes Mutual exchange program. How far back can i amend my taxes   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. How far back can i amend my taxes Reporting expenses. How far back can i amend my taxes   For a list of what you must file with your return if you deduct expenses for a student living with you, see Reporting expenses for student living with you under How To Report, later. How far back can i amend my taxes Out-of-Pocket Expenses in Giving Services Table 2. How far back can i amend my taxes Volunteers' Questions and Answers If you volunteer for a qualified organization, the following questions and answers may apply to you. How far back can i amend my taxes All of the rules explained in this publication also apply. How far back can i amend my taxes See, in particular, Out-of-Pocket Expenses in Giving Services . How far back can i amend my taxes Question Answer I volunteer 6 hours a week in the office of a qualified organization. How far back can i amend my taxes The receptionist is paid $10 an hour for the same work. How far back can i amend my taxes Can I deduct $60 a week for my time? No, you cannot deduct the value of your time or services. How far back can i amend my taxes  The office is 30 miles from my home. How far back can i amend my taxes 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. How far back can i amend my taxes If you do not want to figure your actual costs, you can deduct 14 cents for each mile. How far back can i amend my taxes I volunteer as a Red Cross nurse's aide at a hospital. How far back can i amend my taxes 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. How far back can i amend my taxes I pay a babysitter to watch my children while I volunteer for a qualified organization. How far back can i amend my taxes 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. How far back can i amend my taxes (If you have childcare expenses so you can work for pay, see Publication 503, Child and Dependent Care Expenses. How far back can i amend my taxes ) 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. How far back can i amend my taxes 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. How far back can i amend my taxes Table 2 contains questions and answers that apply to some individuals who volunteer their services. How far back can i amend my taxes Underprivileged youths selected by charity. How far back can i amend my taxes   You can deduct reasonable unreimbursed out-of-pocket expenses you pay to allow underprivileged youths to attend athletic events, movies, or dinners. How far back can i amend my taxes The youths must be selected by a charitable organization whose goal is to reduce juvenile delinquency. How far back can i amend my taxes Your own similar expenses in accompanying the youths are not deductible. How far back can i amend my taxes Conventions. How far back can i amend my taxes   If a qualified organization selects you to attend a convention as its representative, you can deduct your unreimbursed expenses for travel, including reasonable amounts for meals and lodging, while away from home overnight for the convention. How far back can i amend my taxes However, see Travel , later. How far back can i amend my taxes   You cannot deduct personal expenses for sightseeing, fishing parties, theater tickets, or nightclubs. How far back can i amend my taxes You also cannot deduct travel, meals and lodging, and other expenses for your spouse or children. How far back can i amend my taxes   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. How far back can i amend my taxes You can, however, deduct unreimbursed expenses that are directly connected with giving services for your church during the convention. How far back can i amend my taxes Uniforms. How far back can i amend my taxes   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. How far back can i amend my taxes Foster parents. How far back can i amend my taxes   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. How far back can i amend my taxes A qualified organization must select the individuals you take into your home for foster care. How far back can i amend my taxes   You can deduct expenses that meet both of the following requirements. How far back can i amend my taxes They are unreimbursed out-of-pocket expenses to feed, clothe, and care for the foster child. How far back can i amend my taxes They are incurred primarily to benefit the qualified organization. How far back can i amend my taxes   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. How far back can i amend my taxes For details, see Publication 501, Exemptions, Standard Deduction, and Filing Information. How far back can i amend my taxes Example. How far back can i amend my taxes You cared for a foster child because you wanted to adopt her, not to benefit the agency that placed her in your home. How far back can i amend my taxes Your unreimbursed expenses are not deductible as charitable contributions. How far back can i amend my taxes Church deacon. How far back can i amend my taxes   You can deduct as a charitable contribution any unreimbursed expenses you have while in a permanent diaconate program established by your church. How far back can i amend my taxes These expenses include the cost of vestments, books, and transportation required in order to serve in the program as either a deacon candidate or an ordained deacon. How far back can i amend my taxes Car expenses. How far back can i amend my taxes   You can deduct as a charitable contribution any unreimbursed out-of-pocket expenses, such as the cost of gas and oil, directly related to the use of your car in giving services to a charitable organization. How far back can i amend my taxes You cannot deduct general repair and maintenance expenses, depreciation, registration fees, or the costs of tires or insurance. How far back can i amend my taxes   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. How far back can i amend my taxes   You can deduct parking fees and tolls whether you use your actual expenses or the standard mileage rate. How far back can i amend my taxes   You must keep reliable written records of your car expenses. How far back can i amend my taxes For more information, see Car expenses under Records To Keep, later. How far back can i amend my taxes Travel. How far back can i amend my taxes   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. How far back can i amend my taxes This applies whether you pay the expenses directly or indirectly. How far back can i amend my taxes You are paying the expenses indirectly if you make a payment to the charitable organization and the organization pays for your travel expenses. How far back can i amend my taxes   The deduction for travel expenses will not be denied simply because you enjoy providing services to the charitable organization. How far back can i amend my taxes 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. How far back can i amend my taxes 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. How far back can i amend my taxes Example 1. How far back can i amend my taxes You are a troop leader for a tax-exempt youth group and you take the group on a camping trip. How far back can i amend my taxes You are responsible for overseeing the setup of the camp and for providing adult supervision for other activities during the entire trip. How far back can i amend my taxes You participate in the activities of the group and enjoy your time with them. How far back can i amend my taxes You oversee the breaking of camp and you transport the group home. How far back can i amend my taxes You can deduct your travel expenses. How far back can i amend my taxes Example 2. How far back can i amend my taxes You sail from one island to another and spend 8 hours a day counting whales and other forms of marine life. How far back can i amend my taxes The project is sponsored by a charitable organization. How far back can i amend my taxes In most circumstances, you cannot deduct your expenses. How far back can i amend my taxes Example 3. How far back can i amend my taxes You work for several hours each morning on an archeological dig sponsored by a charitable organization. How far back can i amend my taxes The rest of the day is free for recreation and sightseeing. How far back can i amend my taxes You cannot take a charitable contribution deduction even though you work very hard during those few hours. How far back can i amend my taxes Example 4. How far back can i amend my taxes You spend the entire day attending a charitable organization's regional meeting as a chosen representative. How far back can i amend my taxes In the evening you go to the theater. How far back can i amend my taxes You can claim your travel expenses as charitable contributions, but you cannot claim the cost of your evening at the theater. How far back can i amend my taxes Daily allowance (per diem). How far back can i amend my taxes   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. How far back can i amend my taxes You may be able to deduct any necessary travel expenses that are more than the allowance. How far back can i amend my taxes Deductible travel expenses. How far back can i amend my taxes   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. How far back can i amend my taxes Because these travel expenses are not business-related, they are not subject to the same limits as business related expenses. How far back can i amend my taxes For information on business travel expenses, see Travel in Publication 463, Travel, Entertainment, Gift, and Car Expenses. How far back can i amend my taxes Expenses of Whaling Captains You may be able to deduct as a charitable contribution any reasonable and necessary whaling expenses you pay during the year to carry out sanctioned whaling activities. How far back can i amend my taxes The deduction is limited to $10,000 a year. How far back can i amend my taxes To claim the deduction, you must be recognized by the Alaska Eskimo Whaling Commission as a whaling captain charged with the responsibility of maintaining and carrying out sanctioned whaling activities. How far back can i amend my taxes Sanctioned whaling activities are subsistence bowhead whale hunting activities conducted under the management plan of the Alaska Eskimo Whaling Commission. How far back can i amend my taxes Whaling expenses include expenses for: Acquiring and maintaining whaling boats, weapons, and gear used in sanctioned whaling activities, Supplying food for the crew and other provisions for carrying out these activities, and Storing and distributing the catch from these activities. How far back can i amend my taxes You must keep records showing the time, place, date, amount, and nature of the expenses. How far back can i amend my taxes For details, see Revenue Procedure 2006-50, which is on page 944 of Internal Revenue Bulletin 2006-47 at www. How far back can i amend my taxes irs. How far back can i amend my taxes gov/pub/irs-irbs/irb06-47. How far back can i amend my taxes pdf. How far back can i amend my taxes Contributions You Cannot Deduct There are some contributions you cannot deduct and others you can deduct only in part. How far back can i amend my taxes You cannot deduct as a charitable contribution: A contribution to a specific individual, A contribution to a nonqualified organization, The part of a contribution from which you receive or expect to receive a benefit, The value of your time or services, Your personal expenses, A qualified charitable distribution from an individual retirement arrangement (IRA), Appraisal fees, Certain contributions to donor-advised funds, or Certain contributions of partial interests in property. How far back can i amend my taxes Detailed discussions of these items follow. How far back can i amend my taxes Contributions to Individuals You cannot deduct contributions to specific individuals, including the following. How far back can i amend my taxes Contributions to fraternal societies made for the purpose of paying medical or burial expenses of members. How far back can i amend my taxes Contributions to individuals who are needy or worthy. How far back can i amend my taxes You cannot deduct these contributions even if you make them to a qualified organization for the benefit of a specific person. How far back can i amend my taxes 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. How far back can i amend my taxes Example. How far back can i amend my taxes You can deduct contributions to a qualified organization for flood relief, hurricane relief, or other disaster relief. How far back can i amend my taxes However, you cannot deduct contributions earmarked for relief of a particular individual or family. How far back can i amend my taxes Payments to a member of the clergy that can be spent as he or she wishes, such as for personal expenses. How far back can i amend my taxes Expenses you paid for another person who provided services to a qualified organization. How far back can i amend my taxes Example. How far back can i amend my taxes Your son does missionary work. How far back can i amend my taxes You pay his expenses. How far back can i amend my taxes You cannot claim a deduction for your son's unreimbursed expenses related to his contribution of services. How far back can i amend my taxes Payments to a hospital that are for a specific patient's care or for services for a specific patient. How far back can i amend my taxes You cannot deduct these payments even if the hospital is operated by a city, state, or other qualified organization. How far back can i amend my taxes Contributions to Nonqualified Organizations You cannot deduct contributions to organizations that are not qualified to receive tax-deductible contributions, including the following. How far back can i amend my taxes 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. How far back can i amend my taxes Chambers of commerce and other business leagues or organizations. How far back can i amend my taxes Civic leagues and associations. How far back can i amend my taxes Communist organizations. How far back can i amend my taxes Country clubs and other social clubs. How far back can i amend my taxes Foreign organizations other than certain Canadian, Israeli, or Mexican charitable organizations. How far back can i amend my taxes (See Canadian charities , Mexican charities , and Israeli charities under Organizations That Qualify To Receive Deductible Contributions, earlier. How far back can i amend my taxes ) Also, you cannot deduct a contribution you made to any qualifying organization if the contribution is earmarked to go to a foreign organization. How far back can i amend my taxes However, certain contributions to a qualified organization for use in a program conducted by a foreign charity may be deductible as long as they are not earmarked to go to the foreign charity. How far back can i amend my taxes For the contribution to be deductible, the qualified organization must approve the program as furthering its own exempt purposes and must keep control over the use of the contributed funds. How far back can i amend my taxes The contribution is also deductible if the foreign charity is only an administrative arm of the qualified organization. How far back can i amend my taxes Homeowners' associations. How far back can i amend my taxes Labor unions. How far back can i amend my taxes But you may be able to deduct union dues as a miscellaneous itemized deduction, subject to the 2%-of-adjusted-gross-income limit, on Schedule A (Form 1040). How far back can i amend my taxes See Publication 529, Miscellaneous Deductions. How far back can i amend my taxes Political organizations and candidates. How far back can i amend my taxes 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. How far back can i amend my taxes See Contributions From Which You Benefit under Contributions You Can Deduct, earlier. How far back can i amend my taxes These contributions include the following. How far back can i amend my taxes Contributions for lobbying. How far back can i amend my taxes This includes amounts you earmark for use in, or in connection with, influencing specific legislation. How far back can i amend my taxes Contributions to a retirement home for room, board, maintenance, or admittance. How far back can i amend my taxes Also, if the amount of your contribution depends on the type or size of apartment you will occupy, it is not a charitable contribution. How far back can i amend my taxes Costs of raffles, bingo, lottery, etc. How far back can i amend my taxes 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. How far back can i amend my taxes For information on how to report gambling winnings and losses, see Deductions Not Subject to the 2% Limit in Publication 529. How far back can i amend my taxes Dues to fraternal orders and similar groups. How far back can i amend my taxes However, see Membership fees or dues under Contributions From Which You Benefit, earlier. How far back can i amend my taxes Tuition, or amounts you pay instead of tuition. How far back can i amend my taxes 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. How far back can i amend my taxes 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. How far back can i amend my taxes ” Contributions connected with split-dollar insurance arrangements. How far back can i amend my taxes You cannot deduct any part of a contribution to a charitable organization if, in connection with the contribution, the organization directly or indirectly pays, has paid, or is expected to pay any premium on any life insurance, annuity, or endowment contract for which you, any member of your family, or any other person chosen by you (other than a qualified charitable organization) is a beneficiary. How far back can i amend my taxes Example. How far back can i amend my taxes You donate money to a charitable organization. How far back can i amend my taxes The charity uses the money to purchase a cash value life insurance policy. How far back can i amend my taxes The beneficiaries under the insurance policy include members of your family. How far back can i amend my taxes Even though the charity may eventually get some benefit out of the insurance policy, you cannot deduct any part of the donation. How far back can i amend my taxes Qualified Charitable Distributions A qualified charitable distribution (QCD) is a distribution made directly by the trustee of your individual retirement arrangement (IRA), other than a SEP or SIMPLE IRA, to certain qualified organizations. How far back can i amend my taxes You must have been at least age 70½ when the distribution was made. How far back can i amend my taxes Your total QCDs for the year cannot be more than $100,000. How far back can i amend my taxes If all the requirements are met, a QCD is nontaxable, but you cannot claim a charitable contribution deduction for a QCD. How far back can i amend my taxes See Publication 590, Individual Retirement Arrangements (IRAs), for more information about QCDs. How far back can i amend my taxes 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. How far back can i amend my taxes Personal Expenses You cannot deduct personal, living, or family expenses, such as the following items. How far back can i amend my taxes 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. How far back can i amend my taxes Adoption expenses, including fees paid to an adoption agency and the costs of keeping a child in your home before adoption is final. How far back can i amend my taxes However, you may be able to claim a tax credit for these expenses. How far back can i amend my taxes Also, you may be able to exclude from your gross income amounts paid or reimbursed by your employer for your adoption expenses. How far back can i amend my taxes See Form 8839, Qualified Adoption Expenses, and its instructions, for more information. How far back can i amend my taxes You also may be able to claim an exemption for the child. How far back can i amend my taxes See Exemptions for Dependents in Publication 501 for more information. How far back can i amend my taxes Appraisal Fees You cannot deduct as a charitable contribution any fees you pay to find the fair market value of donated property. How far back can i amend my taxes But you can claim them, subject to the 2%-of-adjusted-gross-income limit, as a miscellaneous itemized deduction on Schedule A (Form 1040). How far back can i amend my taxes See Deductions Subject to the 2% Limit in Publication 529 for more information. How far back can i amend my taxes Contributions to Donor-Advised Funds You cannot deduct a contribution to a donor-advised fund if: The qualified organization that sponsors the fund is a war veterans' organization, a fraternal society, or a nonprofit cemetery company, or You do not have an acknowledgment from that sponsoring organization that it has exclusive legal control over the assets contributed. How far back can i amend my taxes There are also other circumstances in which you cannot deduct your contribution to a donor-advised fund. How far back can i amend my taxes Generally, a donor-advised fund is a fund or account in which a donor can, because of being a donor, advise the fund how to distribute or invest amounts held in the fund. How far back can i amend my taxes For details, see Internal Revenue Code section 170(f)(18). How far back can i amend my taxes Partial Interest in Property Generally, you cannot deduct a contribution of less than your entire interest in property. How far back can i amend my taxes For details, see Partial Interest in Property under Contributions of Property, later. How far back can i amend my taxes 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. How far back can i amend my taxes However, if the property has increased in value, you may have to make some adjustments to the amount of your deduction. How far back can i amend my taxes See Giving Property That Has Increased in Value , later. How far back can i amend my taxes 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. How far back can i amend my taxes Contributions Subject to Special Rules Special rules apply if you contribute: Clothing or household items, A car, boat, or airplane, Taxidermy property, Property subject to a debt, A partial interest in property, A fractional interest in tangible personal property, A qualified conservation contribution, A future interest in tangible personal property, Inventory from your business, or A patent or other intellectual property. How far back can i amend my taxes These special rules are described next. How far back can i amend my taxes Clothing and Household Items You cannot take a deduction for clothing or household items you donate unless the clothing or household items are in good used condition or better. How far back can i amend my taxes Exception. How far back can i amend my taxes   You can take a deduction for a contribution of an item of clothing or a household item that is not in good used condition or better if you deduct more than $500 for it and include a qualified appraisal of it with your return. How far back can i amend my taxes Household items. How far back can i amend my taxes   Household items include: Furniture and furnishings, Electronics, Appliances, Linens, and Other similar items. How far back can i amend my taxes   Household items do not include: Food, Paintings, antiques, and other objects of art, Jewelry and gems, and Collections. How far back can i amend my taxes Fair market value. How far back can i amend my taxes   To determine the fair market value of these items, use the rules under Determining Fair Market Value , later. How far back can i amend my taxes Cars, Boats, and Airplanes The following rules apply to any donation of a qualified vehicle. How far back can i amend my taxes 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. How far back can i amend my taxes Deduction more than $500. How far back can i amend my taxes   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. How far back can i amend my taxes 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. How far back can i amend my taxes Form 1098-C. How far back can i amend my taxes   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. How far back can i amend my taxes The Form 1098-C (or other statement) will show the gross proceeds from the sale of the vehicle. How far back can i amend my taxes   If you e-file your return, you must: Attach Copy B of Form 1098-C to Form 8453, U. How far back can i amend my taxes S. How far back can i amend my taxes Individual Income Tax Transmittal for an IRS e-file Return, and mail the forms to the IRS, or Include Copy B of Form 1098-C as a pdf attachment if your software program allows it. How far back can i amend my taxes   If you do not attach Form 1098-C (or other statement), you cannot deduct your contribution. How far back can i amend my taxes    You must get Form 1098-C (or other statement) within 30 days of the sale of the vehicle. How far back can i amend my taxes But if exception 1 or 2 (described later) applies, you must get Form 1098-C (or other statement) within 30 days of your donation. How far back can i amend my taxes Filing deadline approaching and still no Form 1098-C. How far back can i amend my taxes   If the filing deadline is approaching and you still do not have a Form 1098-C, you have two choices. How far back can i amend my taxes Request an automatic 6-month extension of time to file your return. How far back can i amend my taxes You can get this extension by filing Form 4868, Application for Automatic Extension of Time To File U. How far back can i amend my taxes S. How far back can i amend my taxes Individual Income Tax Return. How far back can i amend my taxes For more information, see the instructions for Form 4868. How far back can i amend my taxes File the return on time without claiming the deduction for the qualified vehicle. How far back can i amend my taxes After receiving the Form 1098-C, file an amended return, Form 1040X, Amended U. How far back can i amend my taxes S. How far back can i amend my taxes Individual Income Tax Return, claiming the deduction. How far back can i amend my taxes Attach Copy B of Form 1098-C (or other statement) to the amended return. How far back can i amend my taxes Exceptions. How far back can i amend my taxes   There are two exceptions to the rules just described for deductions of more than $500. How far back can i amend my taxes Exception 1—vehicle used or improved by organization. How far back can i amend my taxes   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. How far back can i amend my taxes 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. How far back can i amend my taxes The Form 1098-C (or other statement) will show whether this exception applies. How far back can i amend my taxes    Exception 2—vehicle given or sold to needy individual. How far back can i amend my taxes   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. How far back can i amend my taxes 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. How far back can i amend my taxes The Form 1098-C (or other statement) will show whether this exception applies. How far back can i amend my taxes   This exception does not apply if the organization sells the vehicle at auction. How far back can i amend my taxes In that case, you cannot deduct the vehicle's fair market value. How far back can i amend my taxes Example. How far back can i amend my taxes Anita donates a used car to a qualified organization. How far back can i amend my taxes She bought it 3 years ago for $9,000. How far back can i amend my taxes A used car guide shows the fair market value for this type of car is $6,000. How far back can i amend my taxes However, Anita gets a Form 1098-C from the organization showing the car was sold for $2,900. How far back can i amend my taxes Neither exception 1 nor exception 2 applies. How far back can i amend my taxes If Anita itemizes her deductions, she can deduct $2,900 for her donation. How far back can i amend my taxes She must attach Form 1098-C and Form 8283 to her return. How far back can i amend my taxes Deduction $500 or less. How far back can i amend my taxes   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. How far back can i amend my taxes 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. How far back can i amend my taxes   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. How far back can i amend my taxes The statement must contain the information and meet the tests for an acknowledgment described under Contributions of $250 or More under Records To Keep, later. How far back can i amend my taxes Fair market value. How far back can i amend my taxes   To determine a vehicle's fair market value, use the rules described under Determining Fair Market Value , later. How far back can i amend my taxes Donations of inventory. How far back can i amend my taxes   The vehicle donation rules just described do not apply to donations of inventory. How far back can i amend my taxes For example, these rules do not apply if you are a car dealer who donates a car you had been holding for sale to customers. How far back can i amend my taxes See Inventory , later. How far back can i amend my taxes Taxidermy Property If you donate taxidermy property to a qualified organization, your deduction is limited to your basis in the property or its fair market value, whichever is less. How far back can i amend my taxes This applies if you prepared, stuffed, or mounted the property or paid or incurred the cost of preparing, stuffing, or mounting the property. How far back can i amend my taxes Your basis for this purpose includes only the cost of preparing, stuffing, and mounting the property. How far back can i amend my taxes Your basis does not include transportation or travel costs. How far back can i amend my taxes It also does not include the direct or indirect costs for hunting or killing an animal, such as equipment costs. How far back can i amend my taxes In addition, it does not include the value of your time. How far back can i amend my taxes Taxidermy property means any work of art that: Is the reproduction or preservation of an animal, in whole or in part, Is prepared, stuffed, or mounted to recreate one or more characteristics of the animal, and Contains a part of the body of the dead animal. How far back can i amend my taxes Property Subject to a Debt If you contribute property subject to a debt (such as a mortgage), you must reduce the fair market value of the property by: Any allowable deduction for interest you paid (or will pay) that is attributable to any period after the contribution, and If the property is a bond, the lesser of: Any allowable deduction for interest you paid (or will pay) to buy or carry the bond that is attributable to any period before the contribution, or The interest, including bond discount, receivable on the bond that is attributable to any period before the contribution, and that is not includible in your income due to your accounting method. How far back can i amend my taxes This prevents you from deducting the same amount as both investment interest and a charitable contribution. How far back can i amend my taxes If the recipient (or another person) assumes the debt, you must also reduce the fair market value of the property by the amount of the outstanding debt assumed. How far back can i amend my taxes The amount of the debt is also treated as an amount realized on the sale or exchange of property for purposes of figuring your taxable gain (if any). How far back can i amend my taxes For more information, see Bargain Sales under Giving Property That Has Increased in Value, later. How far back can i amend my taxes Partial Interest in Property Generally, you cannot deduct a charitable contribution of less than your entire interest in property. How far back can i amend my taxes Right to use property. How far back can i amend my taxes   A contribution of the right to use property is a contribution of less than your entire interest in that property and is not deductible. How far back can i amend my taxes Example 1. How far back can i amend my taxes You own a 10-story office building and donate rent-free use of the top floor to a charitable organization. How far back can i amend my taxes Because you still own the building, you have contributed a partial interest in the property and cannot take a deduction for the contribution. How far back can i amend my taxes Example 2. How far back can i amend my taxes Mandy White owns a vacation home at the beach that she sometimes rents to others. How far back can i amend my taxes For a fund-raising auction at her church, she donated the right to use the vacation home for 1 week. How far back can i amend my taxes At the auction, the church received and accepted a bid from Lauren Green equal to the fair rental value of the home for 1 week. How far back can i amend my taxes Mandy cannot claim a deduction because of the partial interest rule. How far back can i amend my taxes Lauren cannot claim a deduction either, because she received a benefit equal to the amount of her payment. How far back can i amend my taxes See Contributions From Which You Benefit , earlier. How far back can i amend my taxes Exceptions. How far back can i amend my taxes   You can deduct a charitable contribution of a partial interest in property only if that interest represents one of the following items. How far back can i amend my taxes A remainder interest in your personal home or farm. How far back can i amend my taxes A remainder interest is one that passes to a beneficiary after the end of an earlier interest in the property. How far back can i amend my taxes Example. How far back can i amend my taxes You keep the right to live in your home during your lifetime and give your church a remainder interest that begins upon your death. How far back can i amend my taxes You can deduct the value of the remainder interest. How far back can i amend my taxes An undivided part of your entire interest. How far back can i amend my taxes This must consist of a part of every substantial interest or right you own in the property and must last as long as your interest in the property lasts. How far back can i amend my taxes But see Fractional Interest in Tangible Personal Property , later. How far back can i amend my taxes Example. How far back can i amend my taxes You contribute voting stock to a qualified organization but keep the right to vote the stock. How far back can i amend my taxes The right to vote is a substantial right in the stock. How far back can i amend my taxes You have not contributed an undivided part of your entire interest and cannot deduct your contribution. How far back can i amend my taxes A partial interest that would be deductible if transferred to certain types of trusts. How far back can i amend my taxes A qualified conservation contribution (defined later). How far back can i amend my taxes For information about how to figure the value of a contribution of a partial interest in property, see Partial Interest in Property Not in Trust in Publication 561. How far back can i amend my taxes Fractional Interest in Tangible Personal Property You cannot deduct a charitable contribution of a fractional interest in tangible personal property unless all interests in the property are held immediately before the contribution by: You, or You and the qualifying organization receiving the contribution. How far back can i amend my taxes If you make an additional contribution later, the fair market value of that contribution will be determined by using the smaller of: The fair market value of the property at the time of the initial contribution, or The fair market value of the property at the time of the additional contribution. How far back can i amend my taxes Tangible personal property is defined later under Future Interest in Tangible Personal Property . How far back can i amend my taxes A fractional interest in property is an undivided portion of your entire interest in the property. How far back can i amend my taxes Example. How far back can i amend my taxes An undivided one-quarter interest in a painting that entitles an art museum to possession of the painting for 3 months of each year is a fractional interest in the property. How far back can i amend my taxes Recapture of deduction. How far back can i amend my taxes   You must recapture your charitable contribution deduction by including it in your income if both of the following statements are true. How far back can i amend my taxes You contributed a fractional interest in tangible personal property after August 17, 2006. How far back can i amend my taxes You do not contribute the rest of your interests in the property to the original recipient or, if it no longer exists, another qualified organization on or before the earlier of: The date that is 10 years after the date of the initial contribution, or The date of your death. How far back can i amend my taxes   Recapture is also required if the qualified organization has not taken substantial physical possession of the property and used it in a way related to the organization's purpose during the period beginning on the date of the initial contribution and ending on the earlier of: The date that is 10 years after the date of the initial contribution, or The date of your death. How far back can i amend my taxes Additional tax. How far back can i amend my taxes   If you must recapture your deduction, you must also pay interest and an additional tax equal to 10% of the amount recaptured. How far back can i amend my taxes Qualified Conservation Contribution A qualified conservation contribution is a contribution of a qualified real property interest to a qualified organization to be used only for conservation purposes. How far back can i amend my taxes Qualified organization. How far back can i amend my taxes   For purposes of a qualified conservation contribution, a qualified organization is: A governmental unit, A publicly supported charity, or An organization controlled by, and operated for the exclusive benefit of, a governmental unit or a publicly supported charity. How far back can i amend my taxes The organization also must have a commitment to protect the conservation purposes of the donation and must have the resources to enforce the restrictions. How far back can i amend my taxes   A publicly supported charity is an organization of the type described in (1) under Types of Qualified Organizations , earlier, that normally receives a substantial part of its support, other than income from its exempt activities, from direct or indirect contributions from the general public or from governmental units. How far back can i amend my taxes Qualified real property interest. How far back can i amend my taxes   This is any of the following interests in real property. How far back can i amend my taxes Your entire interest in real estate other than a mineral interest (subsurface oil, gas, or other minerals, and the right of access to these minerals). How far back can i amend my taxes A remainder interest. How far back can i amend my taxes A restriction (granted in perpetuity) on the use that may be made of the real property. How far back can i amend my taxes Conservation purposes. How far back can i amend my taxes   Your contribution must be made only for one of the following conservation purposes. How far back can i amend my taxes Preserving land areas for outdoor recreation by, or for the education of, the general public. How far back can i amend my taxes Protecting a relatively natural habitat of fish, wildlife, or plants, or a similar ecosystem. How far back can i amend my taxes Preserving open space, including farmland and forest land, if it yields a significant public benefit. How far back can i amend my taxes The open space must be preserved either for the scenic enjoyment of the general public or under a clearly defined federal, state, or local governmental conservation policy. How far back can i amend my taxes Preserving a historically important land area or a certified historic structure. How far back can i amend my taxes Building in registered historic district. How far back can i amend my taxes   If a building in a registered historic district is a certified historic structure, a contribution of a qualified real property interest that is an easement or other restriction on the exterior of the building is deductible only if it meets all of the following conditions. How far back can i amend my taxes The restriction must preserve the entire exterior of the building (including its front, sides, rear, and height) and must prohibit any change to the exterior of the building that is inconsistent with its historical character. How far back can i amend my taxes You and the organization receiving the contribution must enter into a written agreement certifying, under penalty of perjury, that the organization: Is a qualified organization with a purpose of environmental protection, land conservation, open space preservation, or historic preservation, and Has the resources to manage and enforce the restriction and a commitment to do so. How far back can i amend my taxes You must include with your return: A qualified appraisal, Photographs of the building's entire exterior, and A description of all restrictions on development of the building, such as zoning laws and restrictive covenants. How far back can i amend my taxes   If you claimed the rehabilitation credit for the building for any of the 5 years before the year of the contribution, your charitable deduction is reduced. How far back can i amend my taxes For more information, see Form 3468, Investment Credit, and Internal Revenue Code section 170(f)(14). How far back can i amend my taxes   If you claim a deduction of more than $10,000, your deduction will not be allowed unless you pay a $500 filing fee. How far back can i amend my taxes See Form 8283-V, Payment Voucher for Filing Fee Under Section 170(f)(13), and its instructions. How far back can i amend my taxes You may be able to deduct the filing fee as a miscellaneous itemized deduction, subject to the 2%-of-adjusted-gross-income limit, on Schedule A (Form 1040). How far back can i amend my taxes See Deductions Subject to the 2% Limit in Publication 529 for more information. How far back can i amend my taxes More information. How far back can i amend my taxes   For information about determining the fair market value of qualified conservation contributions, see Publication 561. How far back can i amend my taxes For information about the limits that apply to deductions for this type of contribution, see Limits on Deductions , later. How far back can i amend my taxes For more information about qualified conservation contributions, see Regulations section 1. How far back can i amend my taxes 170A-14. How far back can i amend my taxes Future Interest in Tangible Personal Property You cannot deduct the value of a charitable contribution of a future interest in tangible personal property until all intervening interests in and rights to the actual possession or enjoyment of the property have either expired or been turned over to someone other than yourself, a related person, or a related organization. How far back can i amend my taxes But see Fractional Interest in Tangible Personal Property , earlier, and Tangible personal property put to unrelated use , later. How far back can i amend my taxes Related persons include your spouse, children, grandchildren, brothers, sisters, and parents. How far back can i amend my taxes Related organizations may include a partnership or corporation in which you have an interest, or an estate or trust with which you have a connection. How far back can i amend my taxes Tangible personal property. How far back can i amend my taxes   This is any property, other than land or buildings, that can be seen or touched. How far back can i amend my taxes It includes furniture, books, jewelry, paintings, and cars. How far back can i amend my taxes Future interest. How far back can i amend my taxes   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. How far back can i amend my taxes Example. How far back can i amend my taxes You own an antique car that you contribute to a museum. How far back can i amend my taxes You give up ownership, but retain the right to keep the car in your garage with your personal collection. How far back can i amend my taxes Because you keep an interest in the property, you cannot deduct the contribution. How far back can i amend my taxes If you turn the car over to the museum in a later year, giving up all rights to its use, possession, and enjoyment, you can take a deduction for the contribution in that later year. How far back can i amend my taxes Inventory If you contribute inventory (property you sell in the course of your business), the amount you can deduct is the smaller of its fair market value on the day you contributed it or its basis. How far back can i amend my taxes The basis of contributed inventory is any cost incurred for the inventory in an earlier year that you would otherwise include in your opening inventory for the year of the contribution. How far back can i amend my taxes You must remove the amount of your charitable contribution deduction from your opening inventory. How far back can i amend my taxes It is not part of the cost of goods sold. How far back can i amend my taxes If the cost of donated inventory is not included in your opening inventory, the inventory's basis is zero and you cannot claim a charitable contribution deduction. How far back can i amend my taxes Treat the inventory's cost as you would ordinarily treat it under your method of accounting. How far back can i amend my taxes For example, include the purchase price of inventory bought and donated in the same year in the cost of goods sold for that year. How far back can i amend my taxes A special rule applies to certain donations of food inventory. How far back can i amend my taxes See Food Inventory, later. How far back can i amend my taxes Patents and Other Intellectual Property If you donate intellectual property to a qualified organization, your deduction is limited to the basis of the property or the fair market value of the property, whichever is smaller. How far back can i amend my taxes Intellectual property means any of the following: Patents. How far back can i amend my taxes Copyrights (other than a copyright described in Internal Revenue Code sections 1221(a)(3) or 1231(b)(1)(C)). How far back can i amend my taxes Trademarks. How far back can i amend my taxes Trade names. How far back can i amend my taxes Trade secrets. How far back can i amend my taxes Know-how. How far back can i amend my taxes Software (other than software described in Internal Revenue Code section 197(e)(3)(A)(i)). How far back can i amend my taxes Other similar property or applications or registrations of such property. How far back can i amend my taxes Additional deduction based on income. How far back can i amend my taxes   You may be able to claim additional charitable contribution deductions in the year of the contribution and years following, based on the income, if any, from the donated property. How far back can i amend my taxes   The following table shows the percentage of income from the property that you can deduct for each of your tax years ending on or after the date of the contribution. How far back can i amend my taxes In the table, “tax year 1,” for example, means your first tax year ending on or after the date of the contribution. How far back can i amend my taxes However, you can take the additional deduction only to the extent the total of the amounts figured using this table is more than the amount of the deduction claimed for the original donation of the property. How far back can i amend my taxes   After the legal life of the intellectual property ends, or after the 10th anniversary of the donation, whichever is earlier, no additional deduction is allowed. How far back can i amend my taxes The additional deductions cannot be taken for intellectual property donated to certain private foundations. How far back can i amend my taxes Tax year Deductible percentage 1 100% 2 100% 3 90% 4 80% 5 70% 6 60% 7 50% 8 40% 9 30% 10 20% 11 10% 12 10% Reporting requirements. How far back can i amend my taxes   You must inform the organization at the time of the donation that you intend to treat the donation as a contribution subject to the provisions just discussed. How far back can i amend my taxes   The organization is required to file an information return showing the income from the property, with a copy to you. How far back can i amend my taxes This is done on Form 8899, Notice of Income From Donated Intellectual Property. How far back can i amend my taxes Determining Fair Market Value This section discusses general guidelines for determining the fair market value of various types of donated property. How far back can i amend my taxes Publication 561 contains a more complete discussion. How far back can i amend my taxes 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. How far back can i amend my taxes Used clothing. How far back can i amend my taxes   The fair market value of used clothing and other personal items is usually far less than the price you paid for them. How far back can i amend my taxes There are no fixed formulas or methods for finding the value of items of clothing. How far back can i amend my taxes   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. How far back can i amend my taxes      Also see Clothing and Household Items , earlier. How far back can i amend my taxes Example. How far back can i amend my taxes    Kristin donated a coat to a thrift store operated by her church. How far back can i amend my taxes She paid $300 for the coat 3 years ago. How far back can i amend my taxes Similar coats in the thrift store sell for $50. How far back can i amend my taxes The fair market value of the coat is $50. How far back can i amend my taxes Kristin's donation is limited to $50. How far back can i amend my taxes Household items. How far back can i amend my taxes   The fair market value of used household items, such as furniture, appliances, and linens, is usually much lower than the price paid when new. How far back can i amend my taxes These items may have little or no market value because they are in a worn condition, out of style, or no longer useful. How far back can i amend my taxes For these reasons, formulas (such as using a percentage of the cost to buy a new replacement item) are not acceptable in determining value. How far back can i amend my taxes   You should support your valuation with photographs, canceled checks, receipts from your purchase of the items, or other evidence. How far back can i amend my taxes Magazine or newspaper articles and photographs that describe the items and statements by the recipients of the items are also useful. How far back can i amend my taxes Do not include any of this evidence with your tax return. How far back can i amend my taxes   If the property is valuable because it is old or unique, see the discussion under Paintings, Antiques, and Other Objects of Art in Publication 561. How far back can i amend my taxes   Also see Clothing and Household Items , earlier. How far back can i amend my taxes Cars, boats, and airplanes. How far back can i amend my taxes   If you contribute a car, boat, or airplane to a charitable organization, you must determine its fair market value. How far back can i amend my taxes Boats. How far back can i amend my taxes   Except for small, inexpensive boats, the valuation of boats should be based on an appraisal by a marine surveyor or appraiser because the physical condition is critical to the value. How far back can i amend my taxes Cars. How far back can i amend my taxes   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. How far back can i amend my taxes The guides may be published monthly or seasonally, and for different regions of the country. How far back can i amend my taxes These guides also provide estimates for adjusting for unusual equipment, unusual mileage, and physical condition. How far back can i amend my taxes The prices are not “official” and these publications are not considered an appraisal of any specific donated property. How far back can i amend my taxes But they do provide clues for making an appraisal and suggest relative prices for comparison with current sales and offerings in your area. How far back can i amend my taxes   These publications are sometimes available from public libraries, or from the loan officer at a bank, credit union, or finance company. How far back can i amend my taxes You can also find used car pricing information on the Internet. How far back can i amend my taxes   To find the fair market value of a donated car, use the price listed in a used car guide for a private party sale, not the dealer retail value. How far back can i amend my taxes However, the fair market value may be less if the car has engine trouble, body damage, high mileage, or any type of excessive wear. How far back can i amend my taxes The fair market value of a donated car is the same as the price listed in a used car guide for a private party sale only if the guide lists a sales price for a car that is the same make, model, and year, sold in the same area, in the same condition, with the same or similar options or accessories, and with the same or similar warranties as the donated car. How far back can i amend my taxes Example. How far back can i amend my taxes You donate a used car in poor condition to a local high school for use by students studying car repair. How far back can i amend my taxes A used car guide shows the dealer retail value for this type of car in poor condition is $1,600. How far back can i amend my taxes However, the guide shows the price for a private party sale of the car is only $750. How far back can i amend my taxes The fair market value of the car is considered to be $750. How far back can i amend my taxes Large quantities. How far back can i amend my taxes   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. How far back can i amend my taxes Example. How far back can i amend my taxes You purchase 500 bibles for $1,000. How far back can i amend my taxes The person who sells them to you says the retail value of these bibles is $3,000. How far back can i amend my taxes If you contribute the bibles to a qualified organization, you can claim a deduction only for the price at which similar numbers of the same bible are currently being sold. How far back can i amend my taxes Your charitable contribution is $1,000, unless you can show that similar numbers of that bible wer