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

TurboTax Federal Free Edition - File Taxes Online

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

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


© 2012 - 2018 All rights reserved.

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

Tax Form 1040ez Instructions

How To File Amended Tax ReturnFree Self Tax Preparation OnlineIllinois State Tax Forms 20111040ez TaxH And R Block Free Military2010 Tax SoftwareMilitary Taxes OnlinePrintable 1040ez Tax FormHelp Filling Out 1040x FormExample Of 1040x Amended Tax Returns For 2013Www.irs.gov/form 1040xAmend Income TaxTax Filing For 2012Do I File Taxes Past YearsFiling Tax Extension 2012Irsefile ComCan I File 2012 Taxes In 20142012 Tax Forms EzFiling State Taxes OnlineFree Amended Tax ReturnFree Federal Tax FilingHow Do You File An Amended Tax ReturnFree Efile Tax Return 2013Amended Tax Form 2011Filing Tax ReturnTaxact 1040xFree E-file State TaxesFree State Tax DownloadsIrs Free EfileTax FilingHow Do I File My 2012 Taxes OnlineDo State Taxes FreeEstimated Tax Payments 1040esAmending TaxesCheapest State Tax ReturnH And R Block Free Tax Filing2011 Tax Instructions1040ez Form Line 5Amended TaxTurbo Tax Military Discount

Tax Form 1040ez Instructions

Tax form 1040ez instructions 5. Tax form 1040ez instructions   How To Get Tax Help Table of Contents Low Income Taxpayer Clinics Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Tax form 1040ez instructions Free help with your tax return. Tax form 1040ez instructions   You can get free help preparing your return nationwide from IRS-certified volunteers. Tax form 1040ez instructions The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Tax form 1040ez instructions The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Tax form 1040ez instructions Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Tax form 1040ez instructions In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Tax form 1040ez instructions To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Tax form 1040ez instructions gov, download the IRS2Go app, or call 1-800-906-9887. Tax form 1040ez instructions   As part of the TCE program, AARP offers the Tax-Aide counseling program. Tax form 1040ez instructions To find the nearest AARP Tax-Aide site, visit AARP's website at www. Tax form 1040ez instructions aarp. Tax form 1040ez instructions org/money/taxaide or call 1-888-227-7669. Tax form 1040ez instructions For more information on these programs, go to IRS. Tax form 1040ez instructions gov and enter “VITA” in the search box. Tax form 1040ez instructions Internet. Tax form 1040ez instructions    IRS. Tax form 1040ez instructions gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Tax form 1040ez instructions Download the free IRS2Go app from the iTunes app store or from Google Play. Tax form 1040ez instructions Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Tax form 1040ez instructions Check the status of your 2013 refund with the Where's My Refund? application on IRS. Tax form 1040ez instructions gov or download the IRS2Go app and select the Refund Status option. Tax form 1040ez instructions The IRS issues more than 9 out of 10 refunds in less than 21 days. Tax form 1040ez instructions Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Tax form 1040ez instructions You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Tax form 1040ez instructions The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Tax form 1040ez instructions Use the Interactive Tax Assistant (ITA) to research your tax questions. Tax form 1040ez instructions No need to wait on the phone or stand in line. Tax form 1040ez instructions The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Tax form 1040ez instructions When you reach the response screen, you can print the entire interview and the final response for your records. Tax form 1040ez instructions New subject areas are added on a regular basis. Tax form 1040ez instructions  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Tax form 1040ez instructions gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Tax form 1040ez instructions You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Tax form 1040ez instructions The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Tax form 1040ez instructions When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Tax form 1040ez instructions Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Tax form 1040ez instructions You can also ask the IRS to mail a return or an account transcript to you. Tax form 1040ez instructions Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Tax form 1040ez instructions gov or by calling 1-800-908-9946. Tax form 1040ez instructions Tax return and tax account transcripts are generally available for the current year and the past three years. Tax form 1040ez instructions Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Tax form 1040ez instructions Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Tax form 1040ez instructions If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Tax form 1040ez instructions Check the status of your amended return using Where's My Amended Return? Go to IRS. Tax form 1040ez instructions gov and enter Where's My Amended Return? in the search box. Tax form 1040ez instructions You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Tax form 1040ez instructions It can take up to 3 weeks from the date you mailed it to show up in our system. Tax form 1040ez instructions Make a payment using one of several safe and convenient electronic payment options available on IRS. Tax form 1040ez instructions gov. Tax form 1040ez instructions Select the Payment tab on the front page of IRS. Tax form 1040ez instructions gov for more information. Tax form 1040ez instructions Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Tax form 1040ez instructions Figure your income tax withholding with the IRS Withholding Calculator on IRS. Tax form 1040ez instructions gov. Tax form 1040ez instructions Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Tax form 1040ez instructions Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Tax form 1040ez instructions gov. Tax form 1040ez instructions Request an Electronic Filing PIN by going to IRS. Tax form 1040ez instructions gov and entering Electronic Filing PIN in the search box. Tax form 1040ez instructions Download forms, instructions and publications, including accessible versions for people with disabilities. Tax form 1040ez instructions Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Tax form 1040ez instructions gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Tax form 1040ez instructions An employee can answer questions about your tax account or help you set up a payment plan. Tax form 1040ez instructions Before you visit, check the Office Locator on IRS. Tax form 1040ez instructions gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Tax form 1040ez instructions If you have a special need, such as a disability, you can request an appointment. Tax form 1040ez instructions Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Tax form 1040ez instructions Apply for an Employer Identification Number (EIN). Tax form 1040ez instructions Go to IRS. Tax form 1040ez instructions gov and enter Apply for an EIN in the search box. Tax form 1040ez instructions Read the Internal Revenue Code, regulations, or other official guidance. Tax form 1040ez instructions Read Internal Revenue Bulletins. Tax form 1040ez instructions Sign up to receive local and national tax news and more by email. Tax form 1040ez instructions Just click on “subscriptions” above the search box on IRS. Tax form 1040ez instructions gov and choose from a variety of options. Tax form 1040ez instructions    Phone. Tax form 1040ez instructions You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Tax form 1040ez instructions Download the free IRS2Go app from the iTunes app store or from Google Play. Tax form 1040ez instructions Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Tax form 1040ez instructions gov, or download the IRS2Go app. Tax form 1040ez instructions Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Tax form 1040ez instructions The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Tax form 1040ez instructions Most VITA and TCE sites offer free electronic filing. Tax form 1040ez instructions Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Tax form 1040ez instructions Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Tax form 1040ez instructions Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Tax form 1040ez instructions If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Tax form 1040ez instructions The IRS issues more than 9 out of 10 refunds in less than 21 days. Tax form 1040ez instructions Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Tax form 1040ez instructions Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Tax form 1040ez instructions The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Tax form 1040ez instructions Note, the above information is for our automated hotline. Tax form 1040ez instructions Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Tax form 1040ez instructions Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Tax form 1040ez instructions You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Tax form 1040ez instructions It can take up to 3 weeks from the date you mailed it to show up in our system. Tax form 1040ez instructions Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Tax form 1040ez instructions You should receive your order within 10 business days. Tax form 1040ez instructions Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Tax form 1040ez instructions If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Tax form 1040ez instructions Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Tax form 1040ez instructions The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Tax form 1040ez instructions These individuals can also contact the IRS through relay services such as the Federal Relay Service. Tax form 1040ez instructions    Walk-in. Tax form 1040ez instructions You can find a selection of forms, publications and services — in-person. Tax form 1040ez instructions Products. Tax form 1040ez instructions You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Tax form 1040ez instructions Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Tax form 1040ez instructions Services. Tax form 1040ez instructions You can walk in to your local TAC for face-to-face tax help. Tax form 1040ez instructions An employee can answer questions about your tax account or help you set up a payment plan. Tax form 1040ez instructions Before visiting, use the Office Locator tool on IRS. Tax form 1040ez instructions gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Tax form 1040ez instructions    Mail. Tax form 1040ez instructions You can send your order for forms, instructions, and publications to the address below. Tax form 1040ez instructions You should receive a response within 10 business days after your request is received. Tax form 1040ez instructions Internal Revenue Service 1201 N. Tax form 1040ez instructions Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Tax form 1040ez instructions The Taxpayer Advocate Service (TAS) is your voice at the IRS. Tax form 1040ez instructions Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Tax form 1040ez instructions   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Tax form 1040ez instructions We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Tax form 1040ez instructions You face (or your business is facing) an immediate threat of adverse action. Tax form 1040ez instructions You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Tax form 1040ez instructions   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Tax form 1040ez instructions Here's why we can help: TAS is an independent organization within the IRS. Tax form 1040ez instructions Our advocates know how to work with the IRS. Tax form 1040ez instructions Our services are free and tailored to meet your needs. Tax form 1040ez instructions We have offices in every state, the District of Columbia, and Puerto Rico. Tax form 1040ez instructions   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. Tax form 1040ez instructions   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Tax form 1040ez instructions If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Tax form 1040ez instructions Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. Tax form 1040ez instructions Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Tax form 1040ez instructions Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Tax form 1040ez instructions Prev  Up  Next   Home   More Online Publications
Español

Government Auctions and Sales by Agency

Find a particular U.S. government agency's auction or sale.


A

B

C

D

F

G

H

I

J

L

N

P

R

S

T

U

V

W

The Tax Form 1040ez Instructions

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