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Irs Form 1040 2011

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Irs Form 1040 2011

Irs form 1040 2011 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. Irs form 1040 2011 Text message. Irs form 1040 2011 Credit card. Irs form 1040 2011 Pay-by-phone account. Irs form 1040 2011 Stock certificate. Irs form 1040 2011 Promissory note. Irs form 1040 2011 Option. Irs form 1040 2011 Borrowed funds. Irs form 1040 2011 Conditional gift. Irs form 1040 2011 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. Irs form 1040 2011 Total deduction over $500. Irs form 1040 2011 Deduction over $5,000 for one item. Irs form 1040 2011 Vehicle donations. Irs form 1040 2011 Clothing and household items not in good used condition. Irs form 1040 2011 Easement on building in historic district. Irs form 1040 2011 Deduction over $500,000. Irs form 1040 2011 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. Irs form 1040 2011 Most organizations, other than churches and governments, must apply to the IRS to become a qualified organization. Irs form 1040 2011 How to check whether an organization can receive deductible charitable contributions. Irs form 1040 2011   You can ask any organization whether it is a qualified organization, and most will be able to tell you. Irs form 1040 2011 Or go to IRS. Irs form 1040 2011 gov. Irs form 1040 2011 Click on “Tools” and then on “Exempt Organizations Select Check” (www. Irs form 1040 2011 irs. Irs form 1040 2011 gov/Charities-&-Non-Profits/Exempt-Organizations-Select-Check). Irs form 1040 2011 This online tool will enable you to search for qualified organizations. Irs form 1040 2011 You can also call the IRS to find out if an organization is qualified. Irs form 1040 2011 Call 1-877-829-5500. Irs form 1040 2011 People who are deaf, hard of hearing, or have a speech disability and who have access to TTY/TDD equipment can call 1-800-829-4059. Irs form 1040 2011 Deaf or hard of hearing individuals can also contact the IRS through relay services such as the Federal Relay Service at www. Irs form 1040 2011 gsa. Irs form 1040 2011 gov/fedrelay. Irs form 1040 2011 Types of Qualified Organizations Generally, only the following types of organizations can be qualified organizations. Irs form 1040 2011 A community chest, corporation, trust, fund, or foundation organized or created in or under the laws of the United States, any state, the District of Columbia, or any possession of the United States (including Puerto Rico). Irs form 1040 2011 It must, however, be organized and operated only for charitable, religious, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals. Irs form 1040 2011 Certain organizations that foster national or international amateur sports competition also qualify. Irs form 1040 2011 War veterans' organizations, including posts, auxiliaries, trusts, or foundations, organized in the United States or any of its possessions (including Puerto Rico). Irs form 1040 2011 Domestic fraternal societies, orders, and associations operating under the lodge system. Irs form 1040 2011 (Your contribution to this type of organization is deductible only if it is to be used solely for charitable, religious, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals. Irs form 1040 2011 ) Certain nonprofit cemetery companies or corporations. Irs form 1040 2011 (Your contribution to this type of organization is not deductible if it can be used for the care of a specific lot or mausoleum crypt. Irs form 1040 2011 ) The United States or any state, the District of Columbia, a U. Irs form 1040 2011 S. Irs form 1040 2011 possession (including Puerto Rico), a political subdivision of a state or U. Irs form 1040 2011 S. Irs form 1040 2011 possession, or an Indian tribal government or any of its subdivisions that perform substantial government functions. Irs form 1040 2011 (Your contribution to this type of organization is deductible only if it is to be used solely for public purposes. Irs form 1040 2011 ) Example 1. Irs form 1040 2011 You contribute cash to your city's police department to be used as a reward for information about a crime. Irs form 1040 2011 The city police department is a qualified organization, and your contribution is for a public purpose. Irs form 1040 2011 You can deduct your contribution. Irs form 1040 2011 Example 2. Irs form 1040 2011 You make a voluntary contribution to the social security trust fund, not earmarked for a specific account. Irs form 1040 2011 Because the trust fund is part of the U. Irs form 1040 2011 S. Irs form 1040 2011 Government, you contributed to a qualified organization. Irs form 1040 2011 You can deduct your contribution. Irs form 1040 2011 Examples. Irs form 1040 2011   The following list gives some examples of qualified organizations. Irs form 1040 2011 Churches, a convention or association of churches, temples, synagogues, mosques, and other religious organizations. Irs form 1040 2011 Most nonprofit charitable organizations such as the American Red Cross and the United Way. Irs form 1040 2011 Most nonprofit educational organizations, including the Boy Scouts of America, Girl Scouts of America, colleges, and museums. Irs form 1040 2011 This also includes nonprofit daycare centers that provide childcare to the general public if substantially all the childcare is provided to enable parents and guardians to be gainfully employed. Irs form 1040 2011 However, if your contribution is a substitute for tuition or other enrollment fee, it is not deductible as a charitable contribution, as explained later under Contributions You Cannot Deduct . Irs form 1040 2011 Nonprofit hospitals and medical research organizations. Irs form 1040 2011 Utility company emergency energy programs, if the utility company is an agent for a charitable organization that assists individuals with emergency energy needs. Irs form 1040 2011 Nonprofit volunteer fire companies. Irs form 1040 2011 Nonprofit organizations that develop and maintain public parks and recreation facilities. Irs form 1040 2011 Civil defense organizations. Irs form 1040 2011 Canadian charities. Irs form 1040 2011   You may be able to deduct contributions to certain Canadian charitable organizations covered under an income tax treaty with Canada. Irs form 1040 2011 To deduct your contribution to a Canadian charity, you generally must have income from sources in Canada. Irs form 1040 2011 See Publication 597, Information on the United States-Canada Income Tax Treaty, for information on how to figure your deduction. Irs form 1040 2011 Mexican charities. Irs form 1040 2011   Under the U. Irs form 1040 2011 S. Irs form 1040 2011 -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. Irs form 1040 2011 S. Irs form 1040 2011 law. Irs form 1040 2011 To deduct your contribution to a Mexican charity, you must have income from sources in Mexico. Irs form 1040 2011 The limits described in Limits on Deductions , later, apply and are figured using your income from Mexican sources. Irs form 1040 2011 Israeli charities. Irs form 1040 2011   Under the U. Irs form 1040 2011 S. Irs form 1040 2011 -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. Irs form 1040 2011 S. Irs form 1040 2011 law. Irs form 1040 2011 To deduct your contribution to an Israeli charity, you must have income from sources in Israel. Irs form 1040 2011 The limits described in Limits on Deductions , later, apply. Irs form 1040 2011 The deduction is also limited to 25% of your adjusted gross income from Israeli sources. Irs form 1040 2011 Contributions You Can Deduct Generally, you can deduct contributions of money or property you make to, or for the use of, a qualified organization. Irs form 1040 2011 A contribution is “for the use of” a qualified organization when it is held in a legally enforceable trust for the qualified organization or in a similar legal arrangement. Irs form 1040 2011 The contributions must be made to a qualified organization and not set aside for use by a specific person. Irs form 1040 2011 If you give property to a qualified organization, you generally can deduct the fair market value of the property at the time of the contribution. Irs form 1040 2011 See Contributions of Property , later. Irs form 1040 2011 Your deduction for charitable contributions generally cannot be more than 50% of your adjusted gross income (AGI), but in some cases 20% and 30% limits may apply. Irs form 1040 2011 In addition, the total of your charitable contributions deduction and certain other itemized deductions may be limited. Irs form 1040 2011 See Limits on Deductions , later. Irs form 1040 2011 Table 1 in this publication gives examples of contributions you can and cannot deduct. Irs form 1040 2011 Contributions From Which You Benefit If you receive a benefit as a result of making a contribution to a qualified organization, you can deduct only the amount of your contribution that is more than the value of the benefit you receive. Irs form 1040 2011 Also see Contributions From Which You Benefit under Contributions You Cannot Deduct, later. Irs form 1040 2011 If you pay more than fair market value to a qualified organization for goods or services, the excess may be a charitable contribution. Irs form 1040 2011 For the excess amount to qualify, you must pay it with the intent to make a charitable contribution. Irs form 1040 2011 Example 1. Irs form 1040 2011 You pay $65 for a ticket to a dinner-dance at a church. Irs form 1040 2011 Your entire $65 payment goes to the church. Irs form 1040 2011 The ticket to the dinner-dance has a fair market value of $25. Irs form 1040 2011 When you buy your ticket, you know its value is less than your payment. Irs form 1040 2011 To figure the amount of your charitable contribution, subtract the value of the benefit you receive ($25) from your total payment ($65). Irs form 1040 2011 You can deduct $40 as a charitable contribution to the church. Irs form 1040 2011 Example 2. Irs form 1040 2011 At a fundraising auction conducted by a charity, you pay $600 for a week's stay at a beach house. Irs form 1040 2011 The amount you pay is no more than the fair rental value. Irs form 1040 2011 You have not made a deductible charitable contribution. Irs form 1040 2011 Athletic events. Irs form 1040 2011   If you make a payment to, or for the benefit of, a college or university and, as a result, you receive the right to buy tickets to an athletic event in the athletic stadium of the college or university, you can deduct 80% of the payment as a charitable contribution. Irs form 1040 2011   If any part of your payment is for tickets (rather than the right to buy tickets), that part is not deductible. Irs form 1040 2011 Subtract the price of the tickets from your payment. Irs form 1040 2011 You can deduct 80% of the remaining amount as a charitable contribution. Irs form 1040 2011 Example 1. Irs form 1040 2011 You pay $300 a year for membership in a university's athletic scholarship program. Irs form 1040 2011 The only benefit of membership is that you have the right to buy one season ticket for a seat in a designated area of the stadium at the university's home football games. Irs form 1040 2011 You can deduct $240 (80% of $300) as a charitable contribution. Irs form 1040 2011 Example 2. Irs form 1040 2011 The facts are the same as in Example 1 except your $300 payment includes the purchase of one season ticket for the stated ticket price of $120. Irs form 1040 2011 You must subtract the usual price of a ticket ($120) from your $300 payment. Irs form 1040 2011 The result is $180. Irs form 1040 2011 Your deductible charitable contribution is $144 (80% of $180). Irs form 1040 2011 Charity benefit events. Irs form 1040 2011   If you pay a qualified organization more than fair market value for the right to attend a charity ball, banquet, show, sporting event, or other benefit event, you can deduct only the amount that is more than the value of the privileges or other benefits you receive. Irs form 1040 2011   If there is an established charge for the event, that charge is the value of your benefit. Irs form 1040 2011 If there is no established charge, the reasonable value of the right to attend the event is the value of your benefit. Irs form 1040 2011 Whether you use the tickets or other privileges has no effect on the amount you can deduct. Irs form 1040 2011 However, if you return the ticket to the qualified organization for resale, you can deduct the entire amount you paid for the ticket. Irs form 1040 2011    Even if the ticket or other evidence of payment indicates that the payment is a “contribution,” this does not mean you can deduct the entire amount. Irs form 1040 2011 If the ticket shows the price of admission and the amount of the contribution, you can deduct the contribution amount. Irs form 1040 2011 Example. Irs form 1040 2011 You pay $40 to see a special showing of a movie for the benefit of a qualified organization. Irs form 1040 2011 Printed on the ticket is “Contribution–$40. Irs form 1040 2011 ” If the regular price for the movie is $8, your contribution is $32 ($40 payment − $8 regular price). Irs form 1040 2011 Membership fees or dues. Irs form 1040 2011   You may be able to deduct membership fees or dues you pay to a qualified organization. Irs form 1040 2011 However, you can deduct only the amount that is more than the value of the benefits you receive. Irs form 1040 2011   You cannot deduct dues, fees, or assessments paid to country clubs and other social organizations. Irs form 1040 2011 They are not qualified organizations. Irs form 1040 2011 Certain membership benefits can be disregarded. Irs form 1040 2011   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. Irs form 1040 2011 Any rights or privileges, other than those discussed under Athletic events , earlier, that you can use frequently while you are a member, such as: Free or discounted admission to the organization's facilities or events, Free or discounted parking, Preferred access to goods or services, and Discounts on the purchase of goods and services. Irs form 1040 2011 Admission, while you are a member, to events open only to members of the organization if the organization reasonably projects that the cost per person (excluding any allocated overhead) is not more than $10. Irs form 1040 2011 20. Irs form 1040 2011 Token items. Irs form 1040 2011   You do not have to reduce your contribution by the value of any benefit you receive if both of the following are true. Irs form 1040 2011 You receive only a small item or other benefit of token value. Irs form 1040 2011 The qualified organization correctly determines that the value of the item or benefit you received is not substantial and informs you that you can deduct your payment in full. Irs form 1040 2011 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. Irs form 1040 2011 Written statement. Irs form 1040 2011   A qualified organization must give you a written statement if you make a payment of more than $75 that is partly a contribution and partly for goods or services. Irs form 1040 2011 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. Irs form 1040 2011 It must also give you a good faith estimate of the value of those goods or services. Irs form 1040 2011   The organization can give you the statement either when it solicits or when it receives the payment from you. Irs form 1040 2011 Exception. Irs form 1040 2011   An organization will not have to give you this statement if one of the following is true. Irs form 1040 2011 The organization is: A governmental organization described in (5) under Types of Qualified Organizations , earlier, or An organization formed only for religious purposes, and the only benefit you receive is an intangible religious benefit (such as admission to a religious ceremony) that generally is not sold in commercial transactions outside the donative context. Irs form 1040 2011 You receive only items whose value is not substantial as described under Token items , earlier. Irs form 1040 2011 You receive only membership benefits that can be disregarded, as described under Membership fees or dues , earlier. Irs form 1040 2011 Expenses Paid for Student Living With You You may be able to deduct some expenses of having a student live with you. Irs form 1040 2011 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. Irs form 1040 2011 You can deduct up to $50 a month for each full calendar month the student lives with you. Irs form 1040 2011 Any month when conditions (1) through (3) above are met for 15 or more days counts as a full month. Irs form 1040 2011 Qualified organization. Irs form 1040 2011   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). Irs form 1040 2011 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. Irs form 1040 2011 But see Foster parents under Out-of-Pocket Expenses in Giving Services, later, if you provide the home as a foster parent. Irs form 1040 2011 Relative. Irs form 1040 2011   The term “relative” means any of the following persons. Irs form 1040 2011 Your child, stepchild, foster child, or a descendant of any of them (for example, your grandchild). Irs form 1040 2011 A legally adopted child is considered your child. Irs form 1040 2011 Your brother, sister, half brother, half sister, stepbrother, or stepsister. Irs form 1040 2011 Your father, mother, grandparent, or other direct ancestor. Irs form 1040 2011 Your stepfather or stepmother. Irs form 1040 2011 A son or daughter of your brother or sister. Irs form 1040 2011 A brother or sister of your father or mother. Irs form 1040 2011 Your son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law. Irs form 1040 2011 Dependent. Irs form 1040 2011   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. Irs form 1040 2011    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. Irs form 1040 2011 S. Irs form 1040 2011 residents and cannot be claimed as dependents. Irs form 1040 2011 Qualifying expenses. Irs form 1040 2011   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. Irs form 1040 2011 Expenses that do not qualify. Irs form 1040 2011   You cannot deduct depreciation on your home, the fair market value of lodging, and similar items not considered amounts actually spent by you. Irs form 1040 2011 Nor can you deduct general household expenses, such as taxes, insurance, and repairs. Irs form 1040 2011 Reimbursed expenses. Irs form 1040 2011   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. Irs form 1040 2011 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. Irs form 1040 2011 Mutual exchange program. Irs form 1040 2011   You cannot deduct the costs of a foreign student living in your home under a mutual exchange program through which your child will live with a family in a foreign country. Irs form 1040 2011 Reporting expenses. Irs form 1040 2011   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. Irs form 1040 2011 Out-of-Pocket Expenses in Giving Services Table 2. Irs form 1040 2011 Volunteers' Questions and Answers If you volunteer for a qualified organization, the following questions and answers may apply to you. Irs form 1040 2011 All of the rules explained in this publication also apply. Irs form 1040 2011 See, in particular, Out-of-Pocket Expenses in Giving Services . Irs form 1040 2011 Question Answer I volunteer 6 hours a week in the office of a qualified organization. Irs form 1040 2011 The receptionist is paid $10 an hour for the same work. Irs form 1040 2011 Can I deduct $60 a week for my time? No, you cannot deduct the value of your time or services. Irs form 1040 2011  The office is 30 miles from my home. Irs form 1040 2011 Can I deduct any of my car expenses for these trips? Yes, you can deduct the costs of gas and oil that are directly related to getting to and from the place where you volunteer. Irs form 1040 2011 If you do not want to figure your actual costs, you can deduct 14 cents for each mile. Irs form 1040 2011 I volunteer as a Red Cross nurse's aide at a hospital. Irs form 1040 2011 Can I deduct the cost of the uniforms I must wear? Yes, you can deduct the cost of buying and cleaning your uniforms if the hospital is a qualified organization, the uniforms are not suitable for everyday use, and you must wear them when volunteering. Irs form 1040 2011 I pay a babysitter to watch my children while I volunteer for a qualified organization. Irs form 1040 2011 Can I deduct these costs? No, you cannot deduct payments for childcare expenses as a charitable contribution, even if you would be unable to volunteer without childcare. Irs form 1040 2011 (If you have childcare expenses so you can work for pay, see Publication 503, Child and Dependent Care Expenses. Irs form 1040 2011 ) Although you cannot deduct the value of your services given to a qualified organization, you may be able to deduct some amounts you pay in giving services to a qualified organization. Irs form 1040 2011 The amounts must be: Unreimbursed, Directly connected with the services, Expenses you had only because of the services you gave, and Not personal, living, or family expenses. Irs form 1040 2011 Table 2 contains questions and answers that apply to some individuals who volunteer their services. Irs form 1040 2011 Underprivileged youths selected by charity. Irs form 1040 2011   You can deduct reasonable unreimbursed out-of-pocket expenses you pay to allow underprivileged youths to attend athletic events, movies, or dinners. Irs form 1040 2011 The youths must be selected by a charitable organization whose goal is to reduce juvenile delinquency. Irs form 1040 2011 Your own similar expenses in accompanying the youths are not deductible. Irs form 1040 2011 Conventions. Irs form 1040 2011   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. Irs form 1040 2011 However, see Travel , later. Irs form 1040 2011   You cannot deduct personal expenses for sightseeing, fishing parties, theater tickets, or nightclubs. Irs form 1040 2011 You also cannot deduct travel, meals and lodging, and other expenses for your spouse or children. Irs form 1040 2011   You cannot deduct your travel expenses in attending a church convention if you go only as a member of your church rather than as a chosen representative. Irs form 1040 2011 You can, however, deduct unreimbursed expenses that are directly connected with giving services for your church during the convention. Irs form 1040 2011 Uniforms. Irs form 1040 2011   You can deduct the cost and upkeep of uniforms that are not suitable for everyday use and that you must wear while performing donated services for a charitable organization. Irs form 1040 2011 Foster parents. Irs form 1040 2011   You may be able to deduct as a charitable contribution some of the costs of being a foster parent (foster care provider) if you have no profit motive in providing the foster care and are not, in fact, making a profit. Irs form 1040 2011 A qualified organization must select the individuals you take into your home for foster care. Irs form 1040 2011   You can deduct expenses that meet both of the following requirements. Irs form 1040 2011 They are unreimbursed out-of-pocket expenses to feed, clothe, and care for the foster child. Irs form 1040 2011 They are incurred primarily to benefit the qualified organization. Irs form 1040 2011   Unreimbursed expenses that you cannot deduct as charitable contributions may be considered support provided by you in determining whether you can claim the foster child as a dependent. Irs form 1040 2011 For details, see Publication 501, Exemptions, Standard Deduction, and Filing Information. Irs form 1040 2011 Example. Irs form 1040 2011 You cared for a foster child because you wanted to adopt her, not to benefit the agency that placed her in your home. Irs form 1040 2011 Your unreimbursed expenses are not deductible as charitable contributions. Irs form 1040 2011 Church deacon. Irs form 1040 2011   You can deduct as a charitable contribution any unreimbursed expenses you have while in a permanent diaconate program established by your church. Irs form 1040 2011 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. Irs form 1040 2011 Car expenses. Irs form 1040 2011   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. Irs form 1040 2011 You cannot deduct general repair and maintenance expenses, depreciation, registration fees, or the costs of tires or insurance. Irs form 1040 2011   If you do not want to deduct your actual expenses, you can use a standard mileage rate of 14 cents a mile to figure your contribution. Irs form 1040 2011   You can deduct parking fees and tolls whether you use your actual expenses or the standard mileage rate. Irs form 1040 2011   You must keep reliable written records of your car expenses. Irs form 1040 2011 For more information, see Car expenses under Records To Keep, later. Irs form 1040 2011 Travel. Irs form 1040 2011   Generally, you can claim a charitable contribution deduction for travel expenses necessarily incurred while you are away from home performing services for a charitable organization only if there is no significant element of personal pleasure, recreation, or vacation in the travel. Irs form 1040 2011 This applies whether you pay the expenses directly or indirectly. Irs form 1040 2011 You are paying the expenses indirectly if you make a payment to the charitable organization and the organization pays for your travel expenses. Irs form 1040 2011   The deduction for travel expenses will not be denied simply because you enjoy providing services to the charitable organization. Irs form 1040 2011 Even if you enjoy the trip, you can take a charitable contribution deduction for your travel expenses if you are on duty in a genuine and substantial sense throughout the trip. Irs form 1040 2011 However, if you have only nominal duties, or if for significant parts of the trip you do not have any duties, you cannot deduct your travel expenses. Irs form 1040 2011 Example 1. Irs form 1040 2011 You are a troop leader for a tax-exempt youth group and you take the group on a camping trip. Irs form 1040 2011 You are responsible for overseeing the setup of the camp and for providing adult supervision for other activities during the entire trip. Irs form 1040 2011 You participate in the activities of the group and enjoy your time with them. Irs form 1040 2011 You oversee the breaking of camp and you transport the group home. Irs form 1040 2011 You can deduct your travel expenses. Irs form 1040 2011 Example 2. Irs form 1040 2011 You sail from one island to another and spend 8 hours a day counting whales and other forms of marine life. Irs form 1040 2011 The project is sponsored by a charitable organization. Irs form 1040 2011 In most circumstances, you cannot deduct your expenses. Irs form 1040 2011 Example 3. Irs form 1040 2011 You work for several hours each morning on an archeological dig sponsored by a charitable organization. Irs form 1040 2011 The rest of the day is free for recreation and sightseeing. Irs form 1040 2011 You cannot take a charitable contribution deduction even though you work very hard during those few hours. Irs form 1040 2011 Example 4. Irs form 1040 2011 You spend the entire day attending a charitable organization's regional meeting as a chosen representative. Irs form 1040 2011 In the evening you go to the theater. Irs form 1040 2011 You can claim your travel expenses as charitable contributions, but you cannot claim the cost of your evening at the theater. Irs form 1040 2011 Daily allowance (per diem). Irs form 1040 2011   If you provide services for a charitable organization and receive a daily allowance to cover reasonable travel expenses, including meals and lodging while away from home overnight, you must include in income any part of the allowance that is more than your deductible travel expenses. Irs form 1040 2011 You may be able to deduct any necessary travel expenses that are more than the allowance. Irs form 1040 2011 Deductible travel expenses. Irs form 1040 2011   These include: Air, rail, and bus transportation, Out-of-pocket expenses for your car, Taxi fares or other costs of transportation between the airport or station and your hotel, Lodging costs, and The cost of meals. Irs form 1040 2011 Because these travel expenses are not business-related, they are not subject to the same limits as business related expenses. Irs form 1040 2011 For information on business travel expenses, see Travel in Publication 463, Travel, Entertainment, Gift, and Car Expenses. Irs form 1040 2011 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. Irs form 1040 2011 The deduction is limited to $10,000 a year. Irs form 1040 2011 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. Irs form 1040 2011 Sanctioned whaling activities are subsistence bowhead whale hunting activities conducted under the management plan of the Alaska Eskimo Whaling Commission. Irs form 1040 2011 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. Irs form 1040 2011 You must keep records showing the time, place, date, amount, and nature of the expenses. Irs form 1040 2011 For details, see Revenue Procedure 2006-50, which is on page 944 of Internal Revenue Bulletin 2006-47 at www. Irs form 1040 2011 irs. Irs form 1040 2011 gov/pub/irs-irbs/irb06-47. Irs form 1040 2011 pdf. Irs form 1040 2011 Contributions You Cannot Deduct There are some contributions you cannot deduct and others you can deduct only in part. Irs form 1040 2011 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. Irs form 1040 2011 Detailed discussions of these items follow. Irs form 1040 2011 Contributions to Individuals You cannot deduct contributions to specific individuals, including the following. Irs form 1040 2011 Contributions to fraternal societies made for the purpose of paying medical or burial expenses of members. Irs form 1040 2011 Contributions to individuals who are needy or worthy. Irs form 1040 2011 You cannot deduct these contributions even if you make them to a qualified organization for the benefit of a specific person. Irs form 1040 2011 But you can deduct a contribution to a qualified organization that helps needy or worthy individuals if you do not indicate that your contribution is for a specific person. Irs form 1040 2011 Example. Irs form 1040 2011 You can deduct contributions to a qualified organization for flood relief, hurricane relief, or other disaster relief. Irs form 1040 2011 However, you cannot deduct contributions earmarked for relief of a particular individual or family. Irs form 1040 2011 Payments to a member of the clergy that can be spent as he or she wishes, such as for personal expenses. Irs form 1040 2011 Expenses you paid for another person who provided services to a qualified organization. Irs form 1040 2011 Example. Irs form 1040 2011 Your son does missionary work. Irs form 1040 2011 You pay his expenses. Irs form 1040 2011 You cannot claim a deduction for your son's unreimbursed expenses related to his contribution of services. Irs form 1040 2011 Payments to a hospital that are for a specific patient's care or for services for a specific patient. Irs form 1040 2011 You cannot deduct these payments even if the hospital is operated by a city, state, or other qualified organization. Irs form 1040 2011 Contributions to Nonqualified Organizations You cannot deduct contributions to organizations that are not qualified to receive tax-deductible contributions, including the following. Irs form 1040 2011 Certain state bar associations if: The bar is not a political subdivision of a state, The bar has private, as well as public, purposes, such as promoting the professional interests of members, and Your contribution is unrestricted and can be used for private purposes. Irs form 1040 2011 Chambers of commerce and other business leagues or organizations. Irs form 1040 2011 Civic leagues and associations. Irs form 1040 2011 Communist organizations. Irs form 1040 2011 Country clubs and other social clubs. Irs form 1040 2011 Foreign organizations other than certain Canadian, Israeli, or Mexican charitable organizations. Irs form 1040 2011 (See Canadian charities , Mexican charities , and Israeli charities under Organizations That Qualify To Receive Deductible Contributions, earlier. Irs form 1040 2011 ) Also, you cannot deduct a contribution you made to any qualifying organization if the contribution is earmarked to go to a foreign organization. Irs form 1040 2011 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. Irs form 1040 2011 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. Irs form 1040 2011 The contribution is also deductible if the foreign charity is only an administrative arm of the qualified organization. Irs form 1040 2011 Homeowners' associations. Irs form 1040 2011 Labor unions. Irs form 1040 2011 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). Irs form 1040 2011 See Publication 529, Miscellaneous Deductions. Irs form 1040 2011 Political organizations and candidates. Irs form 1040 2011 Contributions From Which You Benefit If you receive or expect to receive a financial or economic benefit as a result of making a contribution to a qualified organization, you cannot deduct the part of the contribution that represents the value of the benefit you receive. Irs form 1040 2011 See Contributions From Which You Benefit under Contributions You Can Deduct, earlier. Irs form 1040 2011 These contributions include the following. Irs form 1040 2011 Contributions for lobbying. Irs form 1040 2011 This includes amounts you earmark for use in, or in connection with, influencing specific legislation. Irs form 1040 2011 Contributions to a retirement home for room, board, maintenance, or admittance. Irs form 1040 2011 Also, if the amount of your contribution depends on the type or size of apartment you will occupy, it is not a charitable contribution. Irs form 1040 2011 Costs of raffles, bingo, lottery, etc. Irs form 1040 2011 You cannot deduct as a charitable contribution amounts you pay to buy raffle or lottery tickets or to play bingo or other games of chance. Irs form 1040 2011 For information on how to report gambling winnings and losses, see Deductions Not Subject to the 2% Limit in Publication 529. Irs form 1040 2011 Dues to fraternal orders and similar groups. Irs form 1040 2011 However, see Membership fees or dues under Contributions From Which You Benefit, earlier. Irs form 1040 2011 Tuition, or amounts you pay instead of tuition. Irs form 1040 2011 You cannot deduct as a charitable contribution amounts you pay as tuition even if you pay them for children to attend parochial schools or qualifying nonprofit daycare centers. Irs form 1040 2011 You also cannot deduct any fixed amount you must pay in addition to, or instead of, tuition to enroll in a private school, even if it is designated as a “donation. Irs form 1040 2011 ” Contributions connected with split-dollar insurance arrangements. Irs form 1040 2011 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. Irs form 1040 2011 Example. Irs form 1040 2011 You donate money to a charitable organization. Irs form 1040 2011 The charity uses the money to purchase a cash value life insurance policy. Irs form 1040 2011 The beneficiaries under the insurance policy include members of your family. Irs form 1040 2011 Even though the charity may eventually get some benefit out of the insurance policy, you cannot deduct any part of the donation. Irs form 1040 2011 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. Irs form 1040 2011 You must have been at least age 70½ when the distribution was made. Irs form 1040 2011 Your total QCDs for the year cannot be more than $100,000. Irs form 1040 2011 If all the requirements are met, a QCD is nontaxable, but you cannot claim a charitable contribution deduction for a QCD. Irs form 1040 2011 See Publication 590, Individual Retirement Arrangements (IRAs), for more information about QCDs. Irs form 1040 2011 Value of Time or Services You cannot deduct the value of your time or services, including: Blood donations to the American Red Cross or to blood banks, and The value of income lost while you work as an unpaid volunteer for a qualified organization. Irs form 1040 2011 Personal Expenses You cannot deduct personal, living, or family expenses, such as the following items. Irs form 1040 2011 The cost of meals you eat while you perform services for a qualified organization, unless it is necessary for you to be away from home overnight while performing the services. Irs form 1040 2011 Adoption expenses, including fees paid to an adoption agency and the costs of keeping a child in your home before adoption is final. Irs form 1040 2011 However, you may be able to claim a tax credit for these expenses. Irs form 1040 2011 Also, you may be able to exclude from your gross income amounts paid or reimbursed by your employer for your adoption expenses. Irs form 1040 2011 See Form 8839, Qualified Adoption Expenses, and its instructions, for more information. Irs form 1040 2011 You also may be able to claim an exemption for the child. Irs form 1040 2011 See Exemptions for Dependents in Publication 501 for more information. Irs form 1040 2011 Appraisal Fees You cannot deduct as a charitable contribution any fees you pay to find the fair market value of donated property. Irs form 1040 2011 But you can claim them, subject to the 2%-of-adjusted-gross-income limit, as a miscellaneous itemized deduction on Schedule A (Form 1040). Irs form 1040 2011 See Deductions Subject to the 2% Limit in Publication 529 for more information. Irs form 1040 2011 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. Irs form 1040 2011 There are also other circumstances in which you cannot deduct your contribution to a donor-advised fund. Irs form 1040 2011 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. Irs form 1040 2011 For details, see Internal Revenue Code section 170(f)(18). Irs form 1040 2011 Partial Interest in Property Generally, you cannot deduct a contribution of less than your entire interest in property. Irs form 1040 2011 For details, see Partial Interest in Property under Contributions of Property, later. Irs form 1040 2011 Contributions of Property If you contribute property to a qualified organization, the amount of your charitable contribution is generally the fair market value of the property at the time of the contribution. Irs form 1040 2011 However, if the property has increased in value, you may have to make some adjustments to the amount of your deduction. Irs form 1040 2011 See Giving Property That Has Increased in Value , later. Irs form 1040 2011 For information about the records you must keep and the information you must furnish with your return if you donate property, see Records To Keep and How To Report , later. Irs form 1040 2011 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. Irs form 1040 2011 These special rules are described next. Irs form 1040 2011 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. Irs form 1040 2011 Exception. Irs form 1040 2011   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. Irs form 1040 2011 Household items. Irs form 1040 2011   Household items include: Furniture and furnishings, Electronics, Appliances, Linens, and Other similar items. Irs form 1040 2011   Household items do not include: Food, Paintings, antiques, and other objects of art, Jewelry and gems, and Collections. Irs form 1040 2011 Fair market value. Irs form 1040 2011   To determine the fair market value of these items, use the rules under Determining Fair Market Value , later. Irs form 1040 2011 Cars, Boats, and Airplanes The following rules apply to any donation of a qualified vehicle. Irs form 1040 2011 A qualified vehicle is: A car or any motor vehicle manufactured mainly for use on public streets, roads, and highways, A boat, or An airplane. Irs form 1040 2011 Deduction more than $500. Irs form 1040 2011   If you donate a qualified vehicle with a claimed fair market value of more than $500, you can deduct the smaller of: The gross proceeds from the sale of the vehicle by the organization, or The vehicle's fair market value on the date of the contribution. Irs form 1040 2011 If the vehicle's fair market value was more than your cost or other basis, you may have to reduce the fair market value to figure the deductible amount, as described under Giving Property That Has Increased in Value , later. Irs form 1040 2011 Form 1098-C. Irs form 1040 2011   You must attach to your return Copy B of the Form 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes, (or other statement containing the same information as Form 1098-C) you received from the organization. Irs form 1040 2011 The Form 1098-C (or other statement) will show the gross proceeds from the sale of the vehicle. Irs form 1040 2011   If you e-file your return, you must: Attach Copy B of Form 1098-C to Form 8453, U. Irs form 1040 2011 S. Irs form 1040 2011 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. Irs form 1040 2011   If you do not attach Form 1098-C (or other statement), you cannot deduct your contribution. Irs form 1040 2011    You must get Form 1098-C (or other statement) within 30 days of the sale of the vehicle. Irs form 1040 2011 But if exception 1 or 2 (described later) applies, you must get Form 1098-C (or other statement) within 30 days of your donation. Irs form 1040 2011 Filing deadline approaching and still no Form 1098-C. Irs form 1040 2011   If the filing deadline is approaching and you still do not have a Form 1098-C, you have two choices. Irs form 1040 2011 Request an automatic 6-month extension of time to file your return. Irs form 1040 2011 You can get this extension by filing Form 4868, Application for Automatic Extension of Time To File U. Irs form 1040 2011 S. Irs form 1040 2011 Individual Income Tax Return. Irs form 1040 2011 For more information, see the instructions for Form 4868. Irs form 1040 2011 File the return on time without claiming the deduction for the qualified vehicle. Irs form 1040 2011 After receiving the Form 1098-C, file an amended return, Form 1040X, Amended U. Irs form 1040 2011 S. Irs form 1040 2011 Individual Income Tax Return, claiming the deduction. Irs form 1040 2011 Attach Copy B of Form 1098-C (or other statement) to the amended return. Irs form 1040 2011 Exceptions. Irs form 1040 2011   There are two exceptions to the rules just described for deductions of more than $500. Irs form 1040 2011 Exception 1—vehicle used or improved by organization. Irs form 1040 2011   If the qualified organization makes a significant intervening use of or material improvement to the vehicle before transferring it, you generally can deduct the vehicle's fair market value at the time of the contribution. Irs form 1040 2011 But if the vehicle's fair market value was more than your cost or other basis, you may have to reduce the fair market value to get the deductible amount, as described under Giving Property That Has Increased in Value , later. Irs form 1040 2011 The Form 1098-C (or other statement) will show whether this exception applies. Irs form 1040 2011    Exception 2—vehicle given or sold to needy individual. Irs form 1040 2011   If the qualified organization will give the vehicle, or sell it for a price well below fair market value, to a needy individual to further the organization's charitable purpose, you generally can deduct the vehicle's fair market value at the time of the contribution. Irs form 1040 2011 But if the vehicle's fair market value was more than your cost or other basis, you may have to reduce the fair market value to get the deductible amount, as described under Giving Property That Has Increased in Value , later. Irs form 1040 2011 The Form 1098-C (or other statement) will show whether this exception applies. Irs form 1040 2011   This exception does not apply if the organization sells the vehicle at auction. Irs form 1040 2011 In that case, you cannot deduct the vehicle's fair market value. Irs form 1040 2011 Example. Irs form 1040 2011 Anita donates a used car to a qualified organization. Irs form 1040 2011 She bought it 3 years ago for $9,000. Irs form 1040 2011 A used car guide shows the fair market value for this type of car is $6,000. Irs form 1040 2011 However, Anita gets a Form 1098-C from the organization showing the car was sold for $2,900. Irs form 1040 2011 Neither exception 1 nor exception 2 applies. Irs form 1040 2011 If Anita itemizes her deductions, she can deduct $2,900 for her donation. Irs form 1040 2011 She must attach Form 1098-C and Form 8283 to her return. Irs form 1040 2011 Deduction $500 or less. Irs form 1040 2011   If the qualified organization sells the vehicle for $500 or less and exceptions 1 and 2 do not apply, you can deduct the smaller of: $500, or The vehicle's fair market value on the date of the contribution. Irs form 1040 2011 But if the vehicle's fair market value was more than your cost or other basis, you may have to reduce the fair market value to get the deductible amount, as described under Giving Property That Has Increased in Value , later. Irs form 1040 2011   If the vehicle's fair market value is at least $250 but not more than $500, you must have a written statement from the qualified organization acknowledging your donation. Irs form 1040 2011 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. Irs form 1040 2011 Fair market value. Irs form 1040 2011   To determine a vehicle's fair market value, use the rules described under Determining Fair Market Value , later. Irs form 1040 2011 Donations of inventory. Irs form 1040 2011   The vehicle donation rules just described do not apply to donations of inventory. Irs form 1040 2011 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. Irs form 1040 2011 See Inventory , later. Irs form 1040 2011 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. Irs form 1040 2011 This applies if you prepared, stuffed, or mounted the property or paid or incurred the cost of preparing, stuffing, or mounting the property. Irs form 1040 2011 Your basis for this purpose includes only the cost of preparing, stuffing, and mounting the property. Irs form 1040 2011 Your basis does not include transportation or travel costs. Irs form 1040 2011 It also does not include the direct or indirect costs for hunting or killing an animal, such as equipment costs. Irs form 1040 2011 In addition, it does not include the value of your time. Irs form 1040 2011 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. Irs form 1040 2011 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. Irs form 1040 2011 This prevents you from deducting the same amount as both investment interest and a charitable contribution. Irs form 1040 2011 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. Irs form 1040 2011 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). Irs form 1040 2011 For more information, see Bargain Sales under Giving Property That Has Increased in Value, later. Irs form 1040 2011 Partial Interest in Property Generally, you cannot deduct a charitable contribution of less than your entire interest in property. Irs form 1040 2011 Right to use property. Irs form 1040 2011   A contribution of the right to use property is a contribution of less than your entire interest in that property and is not deductible. Irs form 1040 2011 Example 1. Irs form 1040 2011 You own a 10-story office building and donate rent-free use of the top floor to a charitable organization. Irs form 1040 2011 Because you still own the building, you have contributed a partial interest in the property and cannot take a deduction for the contribution. Irs form 1040 2011 Example 2. Irs form 1040 2011 Mandy White owns a vacation home at the beach that she sometimes rents to others. Irs form 1040 2011 For a fund-raising auction at her church, she donated the right to use the vacation home for 1 week. Irs form 1040 2011 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. Irs form 1040 2011 Mandy cannot claim a deduction because of the partial interest rule. Irs form 1040 2011 Lauren cannot claim a deduction either, because she received a benefit equal to the amount of her payment. Irs form 1040 2011 See Contributions From Which You Benefit , earlier. Irs form 1040 2011 Exceptions. Irs form 1040 2011   You can deduct a charitable contribution of a partial interest in property only if that interest represents one of the following items. Irs form 1040 2011 A remainder interest in your personal home or farm. Irs form 1040 2011 A remainder interest is one that passes to a beneficiary after the end of an earlier interest in the property. Irs form 1040 2011 Example. Irs form 1040 2011 You keep the right to live in your home during your lifetime and give your church a remainder interest that begins upon your death. Irs form 1040 2011 You can deduct the value of the remainder interest. Irs form 1040 2011 An undivided part of your entire interest. Irs form 1040 2011 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. Irs form 1040 2011 But see Fractional Interest in Tangible Personal Property , later. Irs form 1040 2011 Example. Irs form 1040 2011 You contribute voting stock to a qualified organization but keep the right to vote the stock. Irs form 1040 2011 The right to vote is a substantial right in the stock. Irs form 1040 2011 You have not contributed an undivided part of your entire interest and cannot deduct your contribution. Irs form 1040 2011 A partial interest that would be deductible if transferred to certain types of trusts. Irs form 1040 2011 A qualified conservation contribution (defined later). Irs form 1040 2011 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. Irs form 1040 2011 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. Irs form 1040 2011 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. Irs form 1040 2011 Tangible personal property is defined later under Future Interest in Tangible Personal Property . Irs form 1040 2011 A fractional interest in property is an undivided portion of your entire interest in the property. Irs form 1040 2011 Example. Irs form 1040 2011 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. Irs form 1040 2011 Recapture of deduction. Irs form 1040 2011   You must recapture your charitable contribution deduction by including it in your income if both of the following statements are true. Irs form 1040 2011 You contributed a fractional interest in tangible personal property after August 17, 2006. Irs form 1040 2011 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. Irs form 1040 2011   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. Irs form 1040 2011 Additional tax. Irs form 1040 2011   If you must recapture your deduction, you must also pay interest and an additional tax equal to 10% of the amount recaptured. Irs form 1040 2011 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. Irs form 1040 2011 Qualified organization. Irs form 1040 2011   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. Irs form 1040 2011 The organization also must have a commitment to protect the conservation purposes of the donation and must have the resources to enforce the restrictions. Irs form 1040 2011   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. Irs form 1040 2011 Qualified real property interest. Irs form 1040 2011   This is any of the following interests in real property. Irs form 1040 2011 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). Irs form 1040 2011 A remainder interest. Irs form 1040 2011 A restriction (granted in perpetuity) on the use that may be made of the real property. Irs form 1040 2011 Conservation purposes. Irs form 1040 2011   Your contribution must be made only for one of the following conservation purposes. Irs form 1040 2011 Preserving land areas for outdoor recreation by, or for the education of, the general public. Irs form 1040 2011 Protecting a relatively natural habitat of fish, wildlife, or plants, or a similar ecosystem. Irs form 1040 2011 Preserving open space, including farmland and forest land, if it yields a significant public benefit. Irs form 1040 2011 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. Irs form 1040 2011 Preserving a historically important land area or a certified historic structure. Irs form 1040 2011 Building in registered historic district. Irs form 1040 2011   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. Irs form 1040 2011 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. Irs form 1040 2011 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. Irs form 1040 2011 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. Irs form 1040 2011   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. Irs form 1040 2011 For more information, see Form 3468, Investment Credit, and Internal Revenue Code section 170(f)(14). Irs form 1040 2011   If you claim a deduction of more than $10,000, your deduction will not be allowed unless you pay a $500 filing fee. Irs form 1040 2011 See Form 8283-V, Payment Voucher for Filing Fee Under Section 170(f)(13), and its instructions. Irs form 1040 2011 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). Irs form 1040 2011 See Deductions Subject to the 2% Limit in Publication 529 for more information. Irs form 1040 2011 More information. Irs form 1040 2011   For information about determining the fair market value of qualified conservation contributions, see Publication 561. Irs form 1040 2011 For information about the limits that apply to deductions for this type of contribution, see Limits on Deductions , later. Irs form 1040 2011 For more information about qualified conservation contributions, see Regulations section 1. Irs form 1040 2011 170A-14. Irs form 1040 2011 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. Irs form 1040 2011 But see Fractional Interest in Tangible Personal Property , earlier, and Tangible personal property put to unrelated use , later. Irs form 1040 2011 Related persons include your spouse, children, grandchildren, brothers, sisters, and parents. Irs form 1040 2011 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. Irs form 1040 2011 Tangible personal property. Irs form 1040 2011   This is any property, other than land or buildings, that can be seen or touched. Irs form 1040 2011 It includes furniture, books, jewelry, paintings, and cars. Irs form 1040 2011 Future interest. Irs form 1040 2011   This is any interest that is to begin at some future time, regardless of whether it is designated as a future interest under state law. Irs form 1040 2011 Example. Irs form 1040 2011 You own an antique car that you contribute to a museum. Irs form 1040 2011 You give up ownership, but retain the right to keep the car in your garage with your personal collection. Irs form 1040 2011 Because you keep an interest in the property, you cannot deduct the contribution. Irs form 1040 2011 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. Irs form 1040 2011 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. Irs form 1040 2011 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. Irs form 1040 2011 You must remove the amount of your charitable contribution deduction from your opening inventory. Irs form 1040 2011 It is not part of the cost of goods sold. Irs form 1040 2011 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. Irs form 1040 2011 Treat the inventory's cost as you would ordinarily treat it under your method of accounting. Irs form 1040 2011 For example, include the purchase price of inventory bought and donated in the same year in the cost of goods sold for that year. Irs form 1040 2011 A special rule applies to certain donations of food inventory. Irs form 1040 2011 See Food Inventory, later. Irs form 1040 2011 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. Irs form 1040 2011 Intellectual property means any of the following: Patents. Irs form 1040 2011 Copyrights (other than a copyright described in Internal Revenue Code sections 1221(a)(3) or 1231(b)(1)(C)). Irs form 1040 2011 Trademarks. Irs form 1040 2011 Trade names. Irs form 1040 2011 Trade secrets. Irs form 1040 2011 Know-how. Irs form 1040 2011 Software (other than software described in Internal Revenue Code section 197(e)(3)(A)(i)). Irs form 1040 2011 Other similar property or applications or registrations of such property. Irs form 1040 2011 Additional deduction based on income. Irs form 1040 2011   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. Irs form 1040 2011   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. Irs form 1040 2011 In the table, “tax year 1,” for example, means your first tax year ending on or after the date of the contribution. Irs form 1040 2011 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. Irs form 1040 2011   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. Irs form 1040 2011 The additional deductions cannot be taken for intellectual property donated to certain private foundations. Irs form 1040 2011 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. Irs form 1040 2011   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. Irs form 1040 2011   The organization is required to file an information return showing the income from the property, with a copy to you. Irs form 1040 2011 This is done on Form 8899, Notice of Income From Donated Intellectual Property. Irs form 1040 2011 Determining Fair Market Value This section discusses general guidelines for determining the fair market value of various types of donated property. Irs form 1040 2011 Publication 561 contains a more complete discussion. Irs form 1040 2011 Fair market value is the price at which property would change hands between a willing buyer and a willing seller, neither having to buy or sell, and both having reasonable knowledge of all the relevant facts. Irs form 1040 2011 Used clothing. Irs form 1040 2011   The fair market value of used clothing and other personal items is usually far less than the price you paid for them. Irs form 1040 2011 There are no fixed formulas or methods for finding the value of items of clothing. Irs form 1040 2011   You should claim as the value the price that buyers of used items actually pay in used clothing stores, such as consignment or thrift shops. Irs form 1040 2011      Also see Clothing and Household Items , earlier. Irs form 1040 2011 Example. Irs form 1040 2011    Kristin donated a coat to a thrift store operated by her church. Irs form 1040 2011 She paid $300 for the coat 3 years ago. Irs form 1040 2011 Similar coats in the thrift store sell for $50. Irs form 1040 2011 The fair market value of the coat is $50. Irs form 1040 2011 Kristin's donation is limited to $50. Irs form 1040 2011 Household items. Irs form 1040 2011   The fair market value of used household items, such as furniture, appliances, and linens, is usually much lower than the price paid when new. Irs form 1040 2011 These items may have little or no market value because they are in a worn condition, out of style, or no longer useful. Irs form 1040 2011 For these reasons, formulas (such as using a percentage of the cost to buy a new replacement item) are not acceptable in determining value. Irs form 1040 2011   You should support your valuation with photographs, canceled checks, receipts from your purchase of the items, or other evidence. Irs form 1040 2011 Magazine or newspaper articles and photographs that describe the items and statements by the recipients of the items are also useful. Irs form 1040 2011 Do not include any of this evidence with your tax return. Irs form 1040 2011   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. Irs form 1040 2011   Also see Clothing and Household Items , earlier. Irs form 1040 2011 Cars, boats, and airplanes. Irs form 1040 2011   If you contribute a car, boat, or airplane to a charitable organization, you must determine its fair market value. Irs form 1040 2011 Boats. Irs form 1040 2011   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. Irs form 1040 2011 Cars. Irs form 1040 2011   Certain commercial firms and trade organizations publish used car pricing guides, commonly called “blue books,” containing complete dealer sale prices or dealer average prices for recent model years. Irs form 1040 2011 The guides may be published monthly or seasonally, and for different regions of the country. Irs form 1040 2011 These guides also provide estimates for adjusting for unusual equipment, unusual mileage, and physical condition. Irs form 1040 2011 The prices are not “official” and these publications are not considered an appraisal of any specific donated property. Irs form 1040 2011 But they do provide clues for making an appraisal and suggest relative prices for comparison with current sales and offerings in your area. Irs form 1040 2011   These publications are sometimes available from public libraries, or from the loan officer at a bank, credit union, or finance company. Irs form 1040 2011 You can also find used car pricing information on the Internet. Irs form 1040 2011   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. Irs form 1040 2011 However, the fair market value may be less if the car has engine trouble, body damage, high mileage, or any type of excessive wear. Irs form 1040 2011 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. Irs form 1040 2011 Example. Irs form 1040 2011 You donate a used car in poor condition to a local high school for use by students studying car repair. Irs form 1040 2011 A used car guide shows the dealer retail value for this type of car in poor condition is $1,600. Irs form 1040 2011 However, the guide shows the price for a private party sale of the car is only $750. Irs form 1040 2011 The fair market value of the car is considered to be $750. Irs form 1040 2011 Large quantities. Irs form 1040 2011   If you contribute a large number of the same item, fair market value is the price at which comparable numbers of the item are being sold. Irs form 1040 2011 Example. Irs form 1040 2011 You purchase 500 bibles for $1,000. Irs form 1040 2011 The person who sells them to you says the retail value of these bibles is $3,000. Irs form 1040 2011 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. Irs form 1040 2011 Your charitable contribution is $1,000, unless you can show that similar numbers of that bible wer
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The Irs Form 1040 2011

Irs form 1040 2011 Publication 584SP - Main Content Table of Contents Cómo Utilizar Este Registro PérdidasCosto u otra base. Irs form 1040 2011 Valor justo de mercado. Irs form 1040 2011 Excepción en el caso de propiedad inmueble de uso personal. Irs form 1040 2011 Más información. Irs form 1040 2011 Para pedir formularios y publicaciones. Irs form 1040 2011 Preguntas sobre los impuestos. Irs form 1040 2011 Cómo Obtener Ayuda con los ImpuestosTalleres para Contribuyentes de Ingresos Bajos (LITC por sus siglas en inglés). Irs form 1040 2011 Cómo Utilizar Este Registro Puede utilizar este registro siguiendo estos cinco pasos. Irs form 1040 2011 Lea la Publicación 547(SP) para saber más sobre las leyes tributarias relacionadas con hechos fortuitos, desastres y robos. Irs form 1040 2011 Familiarícese con las definiciones de costo u otra base y valor justo de mercado, las cuales se explican más adelante. Irs form 1040 2011 Llene los Anexos 1 al 20. Irs form 1040 2011 Lea las instrucciones del Formulario 4684, en inglés. Irs form 1040 2011 Llene el Formulario 4684, en inglés, utilizando la información que usted escribió en los Anexos 1 al 20. Irs form 1040 2011 Utilice la tabla que se encuentra a continuación para saber cómo hacer uso de los Anexos 1 al 19 a fin de llenar el Formulario 4684, en inglés. Irs form 1040 2011 Utilice lo que se halla en la. Irs form 1040 2011 . Irs form 1040 2011 . Irs form 1040 2011 Y anótelo en el Formulario 4684. Irs form 1040 2011 . Irs form 1040 2011 . Irs form 1040 2011 Columna 1 Línea 1 Columna 2 Línea 2 Columna 3 Línea 3 Columna 4 Línea 4 Columna 5 Línea 5 Columna 6 Línea 6 Columna 7 Línea 7 Columna 8 Línea 8 Columna 9 Línea 9 Pérdidas Generalmente, tiene el derecho de deducir en su declaración de impuesto federal las pérdidas sufridas en su domicilio, sus enseres domésticos y vehículos motorizados. Irs form 1040 2011 Sin embargo, no puede deducir una pérdida por hecho fortuito o robo que esté cubierta por seguro a menos que haya presentado oportunamente una reclamación de reembolso al seguro. Irs form 1040 2011 Todo reembolso que usted reciba reducirá la cantidad de la pérdida. Irs form 1040 2011 Si no presentó una reclamación de reembolso al seguro, puede deducir únicamente la porción de la pérdida que no haya sido protegida por dicho seguro. Irs form 1040 2011 Cantidad de la pérdida. Irs form 1040 2011   Calcule la cantidad de su pérdida de la siguiente forma: Determine su costo u otra base en la propiedad antes del hecho fortuito o robo. Irs form 1040 2011 Determine la disminución en el valor justo de mercado de la propiedad como resultado del hecho fortuito o robo. Irs form 1040 2011 (La disminución del valor justo de mercado es la diferencia entre el valor de la propiedad inmediatamente antes e inmediatamente después del hecho fortuito o robo). Irs form 1040 2011 De la cantidad menor de los puntos anteriores (1) y (2), reste todo reembolso del seguro o de otra fuente que usted haya recibido o espere recibir. Irs form 1040 2011   Aplique los límites a la deducción, explicados más adelante, para determinar la cantidad de su pérdida deducible. Irs form 1040 2011 Costo u otra base. Irs form 1040 2011   El costo u otra base significa generalmente el costo original más toda mejora realizada a la propiedad. Irs form 1040 2011 Si no adquirió la propiedad por medio de una compra, su base se determina según se explica en la Publicación 551, Basis of Assets (Base de los Bienes), en inglés. Irs form 1040 2011 Si usted heredó propiedad de alguien que falleció en 2010 y el albacea del caudal hereditario eligió presentar el Formulario 8939, favor de referirse a la información proporcionada por el albacea, o vea la Publicación 4895, Tax Treatment of Property Acquired from a Decedent Dying in 2010 (Trato tributario de la propiedad adquirida de un difunto que falleció en 2010), en inglés. Irs form 1040 2011 Valor justo de mercado. Irs form 1040 2011   El valor justo de mercado (FMV, por sus siglas en inglés) es el precio por el cual podría vender su propiedad a una persona dispuesta a comprarla, cuando ninguno de los dos tiene que vender o comprar y ambos están informados de todos los hechos pertinentes. Irs form 1040 2011 Al llenar los Anexos 1 al 20, se necesita saber el valor justo de mercado de la propiedad inmediatamente antes e inmediatamente después del desastre, hecho fortuito o robo. Irs form 1040 2011 Cálculos separados. Irs form 1040 2011   Generalmente, si un solo hecho fortuito o robo involucra más de un artículo de propiedad, usted tiene que calcular la pérdida de cada artículo por separado. Irs form 1040 2011 Luego, sume las pérdidas para determinar la pérdida total de ese hecho fortuito o robo. Irs form 1040 2011 Excepción en el caso de propiedad inmueble de uso personal. Irs form 1040 2011   Para calcular una pérdida de bienes inmuebles (bienes raíces) de uso personal, la propiedad entera (incluidas todas las mejoras como edificios, árboles y arbustos) se considera una unidad. Irs form 1040 2011 Calcule la pérdida utilizando la menor de las siguientes cantidades: La disminución en el valor justo de mercado de toda la propiedad. Irs form 1040 2011 La base ajustada de toda la propiedad. Irs form 1040 2011 Límites de la deducción. Irs form 1040 2011   Después de calcular la cantidad de su pérdida según la explicación anterior, tiene que calcular qué cantidad de la pérdida puede deducir. Irs form 1040 2011 Esto se hace en la sección A del Formulario 4684, en inglés. Irs form 1040 2011 Si la pérdida fue de bienes de uso personal o de su familia, existen dos límites sobre la cantidad que puede deducir como pérdida por hecho fortuito o robo: Tiene que reducir cada pérdida por hecho fortuito o robo por $100 (la regla de $100). Irs form 1040 2011 Tiene que reducir además el total de todas sus pérdidas por 10% de su ingreso bruto ajustado (la regla del 10%). Irs form 1040 2011 Más información. Irs form 1040 2011   Vea la Publicación 547(SP) para más información sobre los límites de esta deducción. Irs form 1040 2011 Cuándo su pérdida es deducible. Irs form 1040 2011   Normalmente, puede deducir una pérdida por hecho fortuito, o aquélla sufrida en una zona de desastre, sólo en el año tributario en el que aconteció el hecho fortuito o desastre. Irs form 1040 2011 Normalmente puede deducir una pérdida por robo de propiedad sólo en el año en el que descubrió dicho robo. Irs form 1040 2011 No obstante, tiene la opción de deducir las pérdidas sufridas en una zona de desastre en la declaración del año inmediatamente antes del año del desastre si el Presidente de los Estados Unidos ha declarado dicha área como zona de desastre federal. Irs form 1040 2011 Para más información, vea el tema Pérdidas en Zonas de Desastre en la Publicación 547(SP). Irs form 1040 2011 Comentarios y sugerencias. Irs form 1040 2011   Agradecemos sus comentarios acerca de esta publicación, así como sus sugerencias para ediciones futuras. Irs form 1040 2011   Nos puede escribir a la dirección siguiente:  Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. Irs form 1040 2011 NW, IR-6526 Washington, DC 20224   Contestamos muchas cartas por teléfono. Irs form 1040 2011 Por lo tanto, sería útil que incluyera en la correspondencia su número de teléfono, con el código de área, para llamar durante el día. Irs form 1040 2011   Nos puede enviar correspondencia electrónica (email) a la dirección electrónica taxforms@irs. Irs form 1040 2011 gov. Irs form 1040 2011 Escriba “Publications Comment” (Comentario sobre una Publicación) en la línea para asunto. Irs form 1040 2011 Usted también nos puede enviar comentarios desde la página web en www. Irs form 1040 2011 irs. Irs form 1040 2011 gov/formspubs, en inglés, seleccionando “Comment on Tax Forms and Publications” (Enviar comentarios sobre los formularios y publicaciones de impuestos), bajo la sección “Information About” (Información sobre). Irs form 1040 2011 Aunque no podemos contestar individualmente cada comentario, agradecemos sus comentarios y sugerencias y los tendremos en cuenta para ediciones futuras de nuestros productos tributarios. Irs form 1040 2011 Para pedir formularios y publicaciones. Irs form 1040 2011   Visite www. Irs form 1040 2011 irs. Irs form 1040 2011 gov/formspubs para descargar formularios y publicaciones, llame al 1-800-829-3676 para pedir formulario y publicaciones o escriba a la dirección a continuación para recibir una respuesta dentro de los 10 días después de recibir su solicitud. Irs form 1040 2011  Internal Revenue Service 1201 N. Irs form 1040 2011 Mitsubishi Motorway Bloomington, IL 61705-6613 Preguntas sobre los impuestos. Irs form 1040 2011   Si tiene una pregunta sobre los impuestos, verifique la información disponible en IRS. Irs form 1040 2011 gov/espanol o llame al 1-800-829-1040. Irs form 1040 2011 No podemos contestar preguntas sobre impuestos enviadas a ninguna de las dos direcciones anteriores. Irs form 1040 2011 Cómo Obtener Ayuda con los Impuestos Puede obtener ayuda con asuntos relacionados con sus impuestos que no hayan sido aún resueltos, pedir gratuitamente publicaciones y formularios, hacer preguntas acerca de los impuestos, así como obtener más información del IRS de varias maneras. Irs form 1040 2011 Al seleccionar el método que le resulte mejor, usted tendrá acceso rápido y fácil a ayuda relacionada con los impuestos Ayuda gratuita con la preparación de la declaración de impuestos. Irs form 1040 2011   Existe ayuda gratuita para la preparación de la declaración de impuestos en todo el país con voluntarios certificados por el IRS. Irs form 1040 2011 El programa Volunteer Income Tax Assistance (Programa de Ayuda Voluntaria a los Contribuyentes o VITA, por sus siglas en inglés) está diseñado para ayudar a los contribuyentes de recursos bajos a medianos y el programa Tax Counseling for the Elderly (Programa de Asesoramiento para las Personas de Edad Avanzada o TCE, por sus siglas en inglés) está diseñado para ayudar a los contribuyentes de 60 años de edad o más con su declaración de impuestos. Irs form 1040 2011 En la mayoría de estos locales usted puede presentar la declaración electrónicamente gratis y los voluntarios le informarán sobre los créditos y deducciones a los que quizás tenga derecho. Irs form 1040 2011 Para ubicar un local de ayuda VITA o TCE cerca de usted, visite IRS. Irs form 1040 2011 gov o llame al 1-800-906-9887 o 1-800-829-1040. Irs form 1040 2011   Como parte del programa TCE, la Asociación Estadounidense de Personas Jubiladas (AARP, por sus siglas en inglés) ofrece el programa de asesoramiento AARP Tax-Aide (Programa de Ayuda Tributaria de la Asociación Estadounidense de Personas Jubiladas). Irs form 1040 2011 Para ubicar el sitio del programa AARP Tax-Aide más cercano, llame al 1-888-227-7669 o visite el sitio web de la AARP, www. Irs form 1040 2011 aarp. Irs form 1040 2011 org/money/taxaide. Irs form 1040 2011   Para más información sobre estos programas, visite IRS. Irs form 1040 2011 gov e ingrese la palabra clave “VITA” en la esquina superior derecha. Irs form 1040 2011 Internet. Irs form 1040 2011 Puede tener acceso al sitio web del IRS, www. Irs form 1040 2011 irs. Irs form 1040 2011 gov/espanol las 24 horas del día, 7 días a la semana para: Revisar el estado de su reembolso para el año 2011. Irs form 1040 2011 Visite www. Irs form 1040 2011 irs. Irs form 1040 2011 gov/espanol y pulse sobre el enlace “¿Dónde Está mi Reembolso?” . Irs form 1040 2011 Asegúrese de esperar por lo menos 72 horas después de que el IRS acuse recibo de su declaración presentada por vía electrónica o 3 a 4 semanas después de enviar una declaración en papel. Irs form 1040 2011 Si presentó el Formulario 8379 junto con su declaración, espere 14 semanas (11 semanas si la presentó electrónicamente). Irs form 1040 2011 Tenga a mano su declaración de impuestos del año 2011 para poder facilitar su número de Seguro Social, su estado civil para efectos de la declaración y la cantidad exacta en dólares enteros de su reembolso. Irs form 1040 2011 Presentar la declaración por medio del sistema electrónico e-file. Irs form 1040 2011 Aprenda sobre programas comerciales para la preparación de la declaración y los servicios e-file gratuitos para los contribuyentes que cumplan los requisitos. Irs form 1040 2011 Descargar formularios, incluidos audioformularios, instrucciones y publicaciones. Irs form 1040 2011 Pedir productos del IRS a través de Internet. Irs form 1040 2011 Buscar información en Internet para aclarar sus preguntas acerca de impuestos. Irs form 1040 2011 Buscar publicaciones en Internet por tema o palabra clave. Irs form 1040 2011 Utilizar el Código o regulaciones de Impuestos Internos en Internet u otra información oficial. Irs form 1040 2011 Ver los Internal Revenue Bulletins (Boletines del IRS o IRB, por sus siglas en inglés) publicados en los últimos años. Irs form 1040 2011 Calcular los descuentos de la retención usando nuestra calculadora diseñada para este propósito en el sitio web www. Irs form 1040 2011 irs. Irs form 1040 2011 gov/espanol. Irs form 1040 2011 Saber si se tiene que presentar el Formulario 6251 utilizando el Alternative Minimum Tax (AMT) Assistant (Hoja de Cómputo Electrónica para Calcular el Impuesto Mínimo Alternativo), en inglés, disponible por Internet en www. Irs form 1040 2011 irs. Irs form 1040 2011 gov/individuals. Irs form 1040 2011 Suscribirse para recibir noticias sobre impuestos locales y nacionales por medio de correo electrónico. Irs form 1040 2011 Obtener información acerca de cómo abrir y administrar un pequeño negocio. Irs form 1040 2011 Teléfono. Irs form 1040 2011 Muchos servicios están disponibles por teléfono. Irs form 1040 2011 Cómo pedir formularios, instrucciones y publicaciones. Irs form 1040 2011 Llame al 1-800-829-3676 (servicio disponible en español) para pedir formularios, instrucciones y publicaciones de este año, así como de años anteriores. Irs form 1040 2011 Deberá recibir lo que ha pedido dentro de 10 días. Irs form 1040 2011 Cómo hacer preguntas relacionadas con los impuestos. Irs form 1040 2011 Llame al IRS para hacer preguntas al 1-800-829-1040. Irs form 1040 2011 Cómo resolver problemas. Irs form 1040 2011 Puede recibir ayuda en persona para resolver problemas tributarios en días laborables en los IRS Taxpayer Assistance Centers (Centros de Ayuda del IRS para Contribuyentes). Irs form 1040 2011 Un funcionario le puede explicar las cartas que le ha enviado el IRS, ayudarle a hacer solicitudes para ajustes a su cuenta o ayudarle a establecer un plan de pagos. Irs form 1040 2011 Llame al Centro de Ayuda del IRS para Contribuyentes local para pedir una cita. Irs form 1040 2011 Para obtener el número telefónico, visite el sitio web www. Irs form 1040 2011 irs. Irs form 1040 2011 gov/localcontacts, en inglés, o consulte la guía telefónica bajo United States Government, Internal Revenue Service (Gobierno de los Estados Unidos, Servicio de Impuestos Internos). Irs form 1040 2011 Equipo TTY/TDD. Irs form 1040 2011 Si tiene acceso a equipo TTY/TDD, llame al 1-800-829-4059 para hacer preguntas relacionadas con los impuestos o para pedir formularios y publicaciones. Irs form 1040 2011 Temas TeleTax. Irs form 1040 2011 Llame al 1-800-829-4477 y presione el 2 para escuchar mensajes grabados en español sobre varios temas relacionados con los impuestos. Irs form 1040 2011 Información sobre los reembolsos. Irs form 1040 2011 Usted puede averiguar el estado de su reembolso con la nueva aplicación para teléfonos celulares del IRS. Irs form 1040 2011 Descargue la aplicación IRS2Go gratis cuando visite la página Web de la tienda de aplicaciones de iTunes o la del Android Marketplace. Irs form 1040 2011 La aplicación IRS2Go es una manera nueva para nosotros proveerle información. Irs form 1040 2011 Para averiguar el estado de su reembolso por teléfono, llame al 1-800-829-4477 y presione el 2 para escuchar información automatizada en español, 24 horas al día, 7 días a la semana. Irs form 1040 2011 Asegúrese de esperar por lo menos 72 horas después de que el IRS acuse recibo de su declaración presentada por vía electrónica o 3 a 4 semanas después de enviar una declaración en papel. Irs form 1040 2011 Si presentó el Formulario 8379 junto con su declaración, espere 14 semanas (11 semanas si la presentó electrónicamente). Irs form 1040 2011 Tenga a mano su declaración de impuestos del año 2011 para poder facilitar su número de Seguro Social, su estado civil para efectos de la declaración y la cantidad exacta en dólares enteros de su reembolso. Irs form 1040 2011 Si comprueba el estado de su reembolso y no se le da una fecha de envío, espere a la siguiente semana para volver a comprobarlo. Irs form 1040 2011 Otra información relacionada con los reembolsos. Irs form 1040 2011 Para averiguar el estado del reembolso o de una declaración enmendada correspondiente a un año anterior, llame al 1-800-829-1040. Irs form 1040 2011 Cómo evaluar la calidad de nuestros servicios telefónicos. Irs form 1040 2011 Para asegurar que las respuestas que reciba de los funcionarios del IRS sean correctas, corteses y profesionales, evaluamos la calidad de nuestros servicios telefónicos de diversas maneras. Irs form 1040 2011 Una manera es que un segundo funcionario del IRS escuche o grabe las llamadas telefónicas en el momento en que éstas se llevan a cabo. Irs form 1040 2011 Otra manera es pedirles a algunas de las personas que llaman que contesten una breve encuesta al final de la llamada. Irs form 1040 2011 Visitas en persona. Irs form 1040 2011 Muchos productos y servicios están disponibles en varios lugares públicos. Irs form 1040 2011 Productos. Irs form 1040 2011 Puede visitar diversas oficinas de correos, bibliotecas y oficinas del IRS para obtener formularios, instrucciones y publicaciones. Irs form 1040 2011 Algunas oficinas del IRS, bibliotecas, supermercados, centros para hacer copias, oficinas de gobiernos municipales y de condados, cooperativas de crédito y tiendas de artículos de oficina tienen una colección de productos que se pueden imprimir de un CD o fotocopiar del documento original impreso. Irs form 1040 2011 Además, algunas oficinas del IRS así como algunas bibliotecas tienen el Código Tributario del IRS, reglamentaciones, Boletines del IRS y Boletines Cumulativos disponibles para la búsqueda de información. Irs form 1040 2011 Servicios. Irs form 1040 2011 Usted puede visitar su Taxpayer Assistance Center (Centro de Ayuda para el Contribuyente) local del IRS cada día laborable para recibir ayuda en persona con respecto a todo problema relacionado con los impuestos. Irs form 1040 2011 Un funcionario puede explicarle las cartas que le envía el IRS, le puede ayudar a hacer solicitudes para ajustar su cuenta o ayudarle a establecer un plan de pagos. Irs form 1040 2011 Si necesita resolver un problema relacionado con los impuestos, tiene preguntas sobre cómo las leyes tributarias son aplicables a su declaración de impuestos personal o se siente más a gusto hablando con alguien en persona, visite su Centro de Ayuda para el Contribuyente a nivel local donde podrá mostrar sus archivos y documentación y hablar con un funcionario del IRS en persona. Irs form 1040 2011 No se necesita cita, simplemente venga a hacer su consulta. Irs form 1040 2011 Pero si prefiere, puede llamar a su centro local y dejar un mensaje solicitando una cita para resolver un asunto relacionado con su cuenta tributaria. Irs form 1040 2011 Un funcionario le llamará dentro de 2 días laborables para hacer una cita en persona con usted. Irs form 1040 2011 Si le queda por resolver algún problema complicado relacionado con los impuestos o si tiene alguna necesidad especial, como una discapacidad, puede solicitar una cita. Irs form 1040 2011 Los demás asuntos se tramitan sin necesidad de hacer una cita. Irs form 1040 2011 Para obtener el número telefónico de la oficina local, visite el sitio web www. Irs form 1040 2011 irs. Irs form 1040 2011 gov/localcontacts o consulte la guía telefónica bajo United States Government, Internal Revenue Service (Gobierno de los Estados Unidos, Servicio de Impuestos Internos). Irs form 1040 2011 Correspondencia. Irs form 1040 2011 Puede solicitar formularios, instrucciones y publicaciones enviando una solicitud a la dirección indicada a continuación y le contestaremos dentro de un período de 10 días después de haber recibido su solicitud. Irs form 1040 2011  Internal Revenue Service 1201 N. Irs form 1040 2011 Mitsubishi Motorway Bloomington, IL 61705–6613 Servicio del Defensor del Contribuyente. Irs form 1040 2011   El Servicio del Defensor del Contribuyente (TAS por sus siglas en inglés), es su voz ante el IRS. Irs form 1040 2011 Nuestro deber es asegurar que a cada contribuyente se le trate de forma justa, y que usted conozca y entienda sus derechos. Irs form 1040 2011 Le ofrecemos ayuda gratuita para ayudarle a navegar el proceso, frecuentemente confuso, de resolver problemas tributarios que no ha podido resolver usted mismo. Irs form 1040 2011 Tenga presente que lo peor que se puede hacer es no hacer nada. Irs form 1040 2011   El Servicio del Defensor del Contribuyente le puede ayudar si usted no puede resolver su problema con el IRS y además: Si su problema le causa problemas financieros a usted, su familia o su negocio. Irs form 1040 2011 Si usted (o su negocio) está enfrentando la amenaza de acción adversa inmediata. Irs form 1040 2011 Si usted ha intentado, vez tras vez, comunicarse con el IRS pero nadie le ha respondido, o si el IRS no le ha respondido antes de la fecha prometida. Irs form 1040 2011   Si usted reúne los requisitos para recibir nuestra ayuda, haremos todo lo posible para resolverle su problema. Irs form 1040 2011 A usted se le asignará un defensor, quien estará a su lado en cada paso del camino. Irs form 1040 2011 Tenemos oficinas en cada estado, el Distrito de Columbia, y Puerto Rico. Irs form 1040 2011 Aunque TAS es una sección independiente dentro del IRS, nuestros defensores saben trabajar junto con el IRS para resolver sus provlemas. Irs form 1040 2011 ¡Y nuestros servicios son siempre gratuitos!   Como contribuyente, usted tiene derechos que el IRS tiene que respetar cuando trata con usted. Irs form 1040 2011 Nuestro kit de herramientas tributarias, disponible en www. Irs form 1040 2011 taxpayeradvocate. Irs form 1040 2011 irs. Irs form 1040 2011 gov/Home/Spanish le puede ayudar a entender estos derechos. Irs form 1040 2011   Si usted cree que el TAS posiblemente le puede ayudar, llame al defensor local, cuyo número de teléfono se halla en el directorio del teléfono, y también en nuestra página Web, en www. Irs form 1040 2011 irs. Irs form 1040 2011 gov/advocate. Irs form 1040 2011 Usted también podría llamarnos gratis al 1-877-777-4778. Irs form 1040 2011   El TAS se ocupa de resolver problemas de gran escala o problemas sistémicos que afectan a muchos contribuyentes. Irs form 1040 2011 Si usted conoce alguno de estos asuntos, favor de informarnos del mismo utilizando el Systemic Advocacy Management System (Sistema de administración de la defensa sistémica), en inglés, en el sitio www. Irs form 1040 2011 irs. Irs form 1040 2011 gov/advocate. Irs form 1040 2011 Talleres para Contribuyentes de Ingresos Bajos (LITC por sus siglas en inglés). Irs form 1040 2011   Los Talleres para Contribuyentes de Ingresos Bajos (LITC) son independientes del IRS. Irs form 1040 2011 Algunos Talleres sirven a las personas cuyos ingresos estén por debajo de cierto nivel, y quienes necesitan resolver un problema tributaria. Irs form 1040 2011 Estos talleres proporcionan gratis, o por una cuota pequeña, representación profesional ante el IRS, en la corte durante auditorias, apelaciones, disputas de cobro de impuestos, y en otros asuntos. Irs form 1040 2011 Para esas personas que hablan inglés como segundo idioma, algunos Talleres pueden proveer información en muchos idiomas diferentes sobre los derechos y responsabilidades del contribuyente. Irs form 1040 2011 Para más información y para hallar un Taller cerca de usted, vea la página Web de los LITC en www. Irs form 1040 2011 irs. Irs form 1040 2011 gov/espanol/article/0,,id=219303,00. Irs form 1040 2011 html o en la Publicación 4134SP, Lista de Talleres para Contribuyentes de Bajos Ingresos. Irs form 1040 2011 Esta publicación también le está disponible en la oficina local del IRS o llamando al 1-800-829-3676. Irs form 1040 2011 Servicios Tributarios Gratuitos. Irs form 1040 2011   La Publicación 910, IRS Guide to Free Tax Services, (Guía de servicios gratuitos del IRS, en inglés), es su guía para los servicios y recursos proporcionados por el IRS. Irs form 1040 2011 Con ella puede aprender más sobre la información tributaria que el IRS le proporciona gratis, inclusive publicaciones, servicios, y programas de educación y ayuda. Irs form 1040 2011 La publicación le brinda también una índice de más de 100 temas tributarios TeleTax (información tributaria grabada) que usted puede escuchar por teléfono. Irs form 1040 2011 La mayoría de la información y los servicios enumerados en esta publicación se le proporcionan sin costo a usted. Irs form 1040 2011 Si hay una cuota asociada con algún recurso o servicio, esta se indica en la publicación. Irs form 1040 2011   Versiones accesibles de los productos publicadas por el IRS se la hacen disponibles a personas discapacitadas en varios formatos, si ellos las piden. Irs form 1040 2011 Discos DVD para productos tributarios. Irs form 1040 2011 Usted puede solicitar la Publicación 1796, IRS Tax Products DVD (DVD de productos tributarios del IRS), en inglés, y obtener: Formularios, instrucciones y publicaciones de impuestos del año en curso. Irs form 1040 2011 Formularios, instrucciones y publicaciones de impuestos de años anteriores. Irs form 1040 2011 Mapa Tributario: una herramienta de búsqueda electrónica y de ayuda. Irs form 1040 2011 Preguntas sobre leyes tributarias hechas con frecuencia. Irs form 1040 2011 Tax Topics (Temas Tributarios) del sistema telefónico de respuestas del IRS. Irs form 1040 2011 Código de Impuestos Internos —Título 26 del Código de los Estados Unidos. Irs form 1040 2011 Opciones para completar, imprimir y guardar la mayoría de los formularios de impuestos. Irs form 1040 2011 Internal Revenue Bulletins (Boletines del IRS). Irs form 1040 2011 Apoyo técnico telefónico gratuito y por correo electrónico. Irs form 1040 2011 El CD que se expide dos veces al año. Irs form 1040 2011  — La primera entrega se envía a principios de enero del año 2012. Irs form 1040 2011  — La última entrega se envía a principios de marzo del año 2012. Irs form 1040 2011 Compre el DVD del National Technical Information Service (NTIS, por sus siglas en inglés) en la página web www. Irs form 1040 2011 irs. Irs form 1040 2011 gov/cdorders por $30 (sin costo de tramitación) o llame gratuitamente al 1-877-233-6767 para comprar el DVD por $30 (más un cargo de tramitación de $6). Irs form 1040 2011 Prev  Up  Next   Home   More Online Publications