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20131040ez

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20131040ez

20131040ez 24. 20131040ez   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. 20131040ez Household items. 20131040ez Deduction more than $500. 20131040ez Form 1098-C. 20131040ez Filing deadline approaching and still no Form 1098-C. 20131040ez Exception 1—vehicle used or improved by organization. 20131040ez Exception 2—vehicle given or sold to needy individual. 20131040ez Deduction $500 or less. 20131040ez Right to use property. 20131040ez Tangible personal property. 20131040ez Future interest. 20131040ez Determining Fair Market Value Giving Property That Has Decreased in Value Giving Property That Has Increased in Value When To DeductChecks. 20131040ez Text message. 20131040ez Credit card. 20131040ez Pay-by-phone account. 20131040ez Stock certificate. 20131040ez Promissory note. 20131040ez Option. 20131040ez Borrowed funds. 20131040ez 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. 20131040ez It discusses the following topics. 20131040ez The types of organizations to which you can make deductible charitable contributions. 20131040ez The types of contributions you can deduct. 20131040ez How much you can deduct. 20131040ez What records you must keep. 20131040ez How to report your charitable contributions. 20131040ez A charitable contribution is a donation or gift to, or for the use of, a qualified organization. 20131040ez It is voluntary and is made without getting, or expecting to get, anything of equal value. 20131040ez Form 1040 required. 20131040ez    To deduct a charitable contribution, you must file Form 1040 and itemize deductions on Schedule A. 20131040ez The amount of your deduction may be limited if certain rules and limits explained in this chapter apply to you. 20131040ez The limits are explained in detail in Publication 526. 20131040ez 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. 20131040ez Most organizations other than churches and governments must apply to the IRS to become a qualified organization. 20131040ez How to check whether an organization can receive deductible charitable contributions. 20131040ez   You can ask any organization whether it is a qualified organization, and most will be able to tell you. 20131040ez Or go to IRS. 20131040ez gov. 20131040ez Click on “Tools” and then on “Exempt Organizations Select Check” (www. 20131040ez irs. 20131040ez gov/Charities-&-Non-Profits/Exempt-Organizations-Select-Check). 20131040ez This online tool will enable you to search for qualified organizations. 20131040ez You can also call the IRS to find out if an organization is qualified. 20131040ez Call 1-877-829-5500. 20131040ez 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. 20131040ez Deaf or hard of hearing individuals can also contact the IRS through relay services such as the Federal Relay Service at www. 20131040ez gsa. 20131040ez gov/fedrelay. 20131040ez Types of Qualified Organizations Generally, only the following types of organizations can be qualified organizations. 20131040ez 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). 20131040ez 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. 20131040ez Certain organizations that foster national or international amateur sports competition also qualify. 20131040ez War veterans' organizations, including posts, auxiliaries, trusts, or foundations, organized in the United States or any of its possessions (including Puerto Rico). 20131040ez Domestic fraternal societies, orders, and associations operating under the lodge system. 20131040ez (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. 20131040ez ) Certain nonprofit cemetery companies or corporations. 20131040ez (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. 20131040ez ) The United States or any state, the District of Columbia, a U. 20131040ez S. 20131040ez possession (including Puerto Rico), a political subdivision of a state or U. 20131040ez S. 20131040ez possession, or an Indian tribal government or any of its subdivisions that perform substantial government functions. 20131040ez (Your contribution to this type of organization is only deductible if it is to be used solely for public purposes. 20131040ez ) Examples. 20131040ez    The following list gives some examples of qualified organizations. 20131040ez Churches, a convention or association of churches, temples, synagogues, mosques, and other religious organizations. 20131040ez Most nonprofit charitable organizations such as the American Red Cross and the United Way. 20131040ez Most nonprofit educational organizations, including the Boy Scouts of America, Girl Scouts of America, colleges, and museums. 20131040ez 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. 20131040ez 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 . 20131040ez Nonprofit hospitals and medical research organizations. 20131040ez Utility company emergency energy programs, if the utility company is an agent for a charitable organization that assists individuals with emergency energy needs. 20131040ez Nonprofit volunteer fire companies. 20131040ez Nonprofit organizations that develop and maintain public parks and recreation facilities. 20131040ez Civil defense organizations. 20131040ez Certain foreign charitable organizations. 20131040ez   Under income tax treaties with Canada, Israel, and Mexico, you may be able to deduct contributions to certain Canadian, Israeli, or Mexican charitable organizations. 20131040ez Generally, you must have income from sources in that country. 20131040ez For additional information on the deduction of contributions to Canadian charities, see Publication 597, Information on the United States–Canada Income Tax Treaty. 20131040ez If you need more information on how to figure your contribution to Mexican and Israeli charities, see Publication 526. 20131040ez Contributions You Can Deduct Generally, you can deduct contributions of money or property you make to, or for the use of, a qualified organization. 20131040ez 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. 20131040ez The contributions must be made to a qualified organization and not set aside for use by a specific person. 20131040ez 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. 20131040ez See Contributions of Property , later in this chapter. 20131040ez 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. 20131040ez See Limits on Deductions , later. 20131040ez In addition, the total of your charitable contribution deduction and certain other itemized deductions may be limited. 20131040ez See chapter 29. 20131040ez Table 24-1 gives examples of contributions you can and cannot deduct. 20131040ez 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. 20131040ez Also see Contributions From Which You Benefit under Contributions You Cannot Deduct, later. 20131040ez If you pay more than fair market value to a qualified organization for goods or services, the excess may be a charitable contribution. 20131040ez For the excess amount to qualify, you must pay it with the intent to make a charitable contribution. 20131040ez Example 1. 20131040ez You pay $65 for a ticket to a dinner-dance at a church. 20131040ez Your entire $65 payment goes to the church. 20131040ez The ticket to the dinner-dance has a fair market value of $25. 20131040ez When you buy your ticket, you know that its value is less than your payment. 20131040ez To figure the amount of your charitable contribution, subtract the value of the benefit you receive ($25) from your total payment ($65). 20131040ez You can deduct $40 as a contribution to the church. 20131040ez Example 2. 20131040ez At a fundraising auction conducted by a charity, you pay $600 for a week's stay at a beach house. 20131040ez The amount you pay is no more than the fair rental value. 20131040ez You have not made a deductible charitable contribution. 20131040ez Athletic events. 20131040ez   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. 20131040ez   If any part of your payment is for tickets (rather than the right to buy tickets), that part is not deductible. 20131040ez Subtract the price of the tickets from your payment. 20131040ez You can deduct 80% of the remaining amount as a charitable contribution. 20131040ez Example 1. 20131040ez You pay $300 a year for membership in a university's athletic scholarship program. 20131040ez 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. 20131040ez You can deduct $240 (80% of $300) as a charitable contribution. 20131040ez Table 24-1. 20131040ez Examples of Charitable Contributions—A Quick Check Use the following lists for a quick check of whether you can deduct a contribution. 20131040ez See the rest of this chapter for more information and additional rules and limits that may apply. 20131040ez 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. 20131040ez 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. 20131040ez 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. 20131040ez You must subtract the usual price of a ticket ($120) from your $300 payment. 20131040ez The result is $180. 20131040ez Your deductible charitable contribution is $144 (80% of $180). 20131040ez Charity benefit events. 20131040ez   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. 20131040ez   If there is an established charge for the event, that charge is the value of your benefit. 20131040ez If there is no established charge, the reasonable value of the right to attend the event is the value of your benefit. 20131040ez Whether you use the tickets or other privileges has no effect on the amount you can deduct. 20131040ez However, if you return the ticket to the qualified organization for resale, you can deduct the entire amount you paid for the ticket. 20131040ez    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. 20131040ez If the ticket shows the price of admission and the amount of the contribution, you can deduct the contribution amount. 20131040ez Example. 20131040ez You pay $40 to see a special showing of a movie for the benefit of a qualified organization. 20131040ez Printed on the ticket is “Contribution—$40. 20131040ez ” If the regular price for the movie is $8, your contribution is $32 ($40 payment − $8 regular price). 20131040ez Membership fees or dues. 20131040ez    You may be able to deduct membership fees or dues you pay to a qualified organization. 20131040ez However, you can deduct only the amount that is more than the value of the benefits you receive. 20131040ez    You cannot deduct dues, fees, or assessments paid to country clubs and other social organizations. 20131040ez They are not qualified organizations. 20131040ez Certain membership benefits can be disregarded. 20131040ez   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. 20131040ez 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. 20131040ez 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. 20131040ez 20. 20131040ez Token items. 20131040ez   You do not have to reduce your contribution by the value of any benefit you receive if both of the following are true. 20131040ez You receive only a small item or other benefit of token value. 20131040ez 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. 20131040ez Written statement. 20131040ez   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. 20131040ez 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. 20131040ez It must also give you a good faith estimate of the value of those goods or services. 20131040ez   The organization can give you the statement either when it solicits or when it receives the payment from you. 20131040ez Exception. 20131040ez   An organization will not have to give you this statement if one of the following is true. 20131040ez 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. 20131040ez You receive only items whose value is not substantial as described under Token items , earlier. 20131040ez You receive only membership benefits that can be disregarded, as described earlier. 20131040ez Expenses Paid for Student Living With You You may be able to deduct some expenses of having a student live with you. 20131040ez 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. 20131040ez You can deduct up to $50 a month for each full calendar month the student lives with you. 20131040ez Any month when conditions (1) through (3) are met for 15 days or more counts as a full month. 20131040ez For additional information, see Expenses Paid for Student Living With You in Publication 526. 20131040ez Mutual exchange program. 20131040ez   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. 20131040ez Table 24-2. 20131040ez Volunteers' Questions and Answers If you volunteer for a qualified organization, the following questions and answers may apply to you. 20131040ez All of the rules explained in this chapter also apply. 20131040ez See, in particular, Out-of-Pocket Expenses in Giving Services . 20131040ez Question Answer I volunteer 6 hours a week in the office of a qualified organization. 20131040ez The receptionist is paid $10 an hour for the same work. 20131040ez Can I deduct $60 a week for my time?    No, you cannot deduct the value of your time or services. 20131040ez The office is 30 miles from my home. 20131040ez 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. 20131040ez If you don't want to figure your actual costs, you can deduct 14 cents for each mile. 20131040ez I volunteer as a Red Cross nurse's aide at a hospital. 20131040ez 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. 20131040ez I pay a babysitter to watch my children while I volunteer for a qualified organization. 20131040ez 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. 20131040ez (If you have childcare expenses so you can work for pay, see chapter 32. 20131040ez ) 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. 20131040ez 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. 20131040ez Table 24-2 contains questions and answers that apply to some individuals who volunteer their services. 20131040ez Conventions. 20131040ez   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. 20131040ez However, see Travel , later. 20131040ez   You cannot deduct personal expenses for sightseeing, fishing parties, theater tickets, or nightclubs. 20131040ez You also cannot deduct transportation, meals and lodging, and other expenses for your spouse or children. 20131040ez    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. 20131040ez You can, however, deduct unreimbursed expenses that are directly connected with giving services for your church during the convention. 20131040ez Uniforms. 20131040ez   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. 20131040ez Foster parents. 20131040ez   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. 20131040ez A qualified organization must select the individuals you take into your home for foster care. 20131040ez    You can deduct expenses that meet both of the following requirements. 20131040ez They are unreimbursed out-of-pocket expenses to feed, clothe, and care for the foster child. 20131040ez They are incurred primarily to benefit the qualified organization. 20131040ez   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. 20131040ez For details, see chapter 3. 20131040ez Example. 20131040ez You cared for a foster child because you wanted to adopt her, not to benefit the agency that placed her in your home. 20131040ez Your unreimbursed expenses are not deductible as charitable contributions. 20131040ez Car expenses. 20131040ez   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. 20131040ez You cannot deduct general repair and maintenance expenses, depreciation, registration fees, or the costs of tires or insurance. 20131040ez    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. 20131040ez   You can deduct parking fees and tolls whether you use your actual expenses or the standard mileage rate. 20131040ez   You must keep reliable written records of your car expenses. 20131040ez For more information, see Car expenses under Records To Keep, later. 20131040ez Travel. 20131040ez   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. 20131040ez This applies whether you pay the expenses directly or indirectly. 20131040ez You are paying the expenses indirectly if you make a payment to the charitable organization and the organization pays for your travel expenses. 20131040ez   The deduction for travel expenses will not be denied simply because you enjoy providing services to the charitable organization. 20131040ez 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. 20131040ez 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. 20131040ez Example 1. 20131040ez You are a troop leader for a tax-exempt youth group and you take the group on a camping trip. 20131040ez You are responsible for overseeing the setup of the camp and for providing adult supervision for other activities during the entire trip. 20131040ez You participate in the activities of the group and enjoy your time with them. 20131040ez You oversee the breaking of camp and you transport the group home. 20131040ez You can deduct your travel expenses. 20131040ez Example 2. 20131040ez You sail from one island to another and spend 8 hours a day counting whales and other forms of marine life. 20131040ez The project is sponsored by a charitable organization. 20131040ez In most circumstances, you cannot deduct your expenses. 20131040ez Example 3. 20131040ez You work for several hours each morning on an archaeological dig sponsored by a charitable organization. 20131040ez The rest of the day is free for recreation and sightseeing. 20131040ez You cannot take a charitable contribution deduction even though you work very hard during those few hours. 20131040ez Example 4. 20131040ez You spend the entire day attending a charitable organization's regional meeting as a chosen representative. 20131040ez In the evening you go to the theater. 20131040ez You can claim your travel expenses as charitable contributions, but you cannot claim the cost of your evening at the theater. 20131040ez Daily allowance (per diem). 20131040ez   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. 20131040ez You may be able to deduct any necessary travel expenses that are more than the allowance. 20131040ez Deductible travel expenses. 20131040ez   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. 20131040ez Because these travel expenses are not business-related, they are not subject to the same limits as business-related expenses. 20131040ez For information on business travel expenses, see Travel Expenses in chapter 26. 20131040ez Contributions You Cannot Deduct There are some contributions you cannot deduct, such as those made to specific individuals and those made to nonqualified organizations. 20131040ez (See Contributions to Individuals and Contributions to Nonqualified Organizations , next. 20131040ez ) There are others you can deduct only part of, as discussed later under Contributions From Which You Benefit . 20131040ez Contributions to Individuals You cannot deduct contributions to specific individuals, including the following. 20131040ez Contributions to fraternal societies made for the purpose of paying medical or burial expenses of deceased members. 20131040ez Contributions to individuals who are needy or worthy. 20131040ez You cannot deduct these contributions even if you make them to a qualified organization for the benefit of a specific person. 20131040ez 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. 20131040ez Example. 20131040ez You can deduct contributions to a qualified organization for flood relief, hurricane relief, or other disaster relief. 20131040ez However, you cannot deduct contributions earmarked for relief of a particular individual or family. 20131040ez Payments to a member of the clergy that can be spent as he or she wishes, such as for personal expenses. 20131040ez Expenses you paid for another person who provided services to a qualified organization. 20131040ez Example. 20131040ez Your son does missionary work. 20131040ez You pay his expenses. 20131040ez You cannot claim a deduction for your son's unreimbursed expenses related to his contribution of services. 20131040ez Payments to a hospital that are for a specific patient's care or for services for a specific patient. 20131040ez You cannot deduct these payments even if the hospital is operated by a city, a state, or other qualified organization. 20131040ez Contributions to Nonqualified Organizations You cannot deduct contributions to organizations that are not qualified to receive tax-deductible contributions, including the following. 20131040ez 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. 20131040ez Chambers of commerce and other business leagues or organizations (but see chapter 28). 20131040ez Civic leagues and associations. 20131040ez Communist organizations. 20131040ez Country clubs and other social clubs. 20131040ez Most foreign organizations (other than certain Canadian, Israeli, or Mexican charitable organizations). 20131040ez For details, see Publication 526. 20131040ez Homeowners' associations. 20131040ez Labor unions (but see chapter 28). 20131040ez Political organizations and candidates. 20131040ez 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. 20131040ez See Contributions From Which You Benefit under Contributions You Can Deduct, earlier. 20131040ez These contributions include the following. 20131040ez Contributions for lobbying. 20131040ez This includes amounts that you earmark for use in, or in connection with, influencing specific legislation. 20131040ez Contributions to a retirement home for room, board, maintenance, or admittance. 20131040ez Also, if the amount of your contribution depends on the type or size of apartment you will occupy, it is not a charitable contribution. 20131040ez Costs of raffles, bingo, lottery, etc. 20131040ez 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. 20131040ez 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. 20131040ez Dues to fraternal orders and similar groups. 20131040ez However, see Membership fees or dues , earlier, under Contributions You Can Deduct. 20131040ez Tuition, or amounts you pay instead of tuition. 20131040ez 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. 20131040ez 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. 20131040ez ” 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. 20131040ez Personal Expenses You cannot deduct personal, living, or family expenses, such as the following items. 20131040ez 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. 20131040ez 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). 20131040ez You also may be able to claim an exemption for the child. 20131040ez See Adopted child in chapter 3. 20131040ez 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). 20131040ez 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. 20131040ez However, if the property has increased in value, you may have to make some adjustments to the amount of your deduction. 20131040ez See Giving Property That Has Increased in Value , later. 20131040ez 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. 20131040ez Clothing and household items. 20131040ez   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. 20131040ez Exception. 20131040ez   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. 20131040ez Household items. 20131040ez   Household items include: Furniture and furnishings, Electronics, Appliances, Linens, and Other similar items. 20131040ez   Household items do not include: Food, Paintings, antiques, and other objects of art, Jewelry and gems, and Collections. 20131040ez Cars, boats, and airplanes. 20131040ez    The following rules apply to any donation of a qualified vehicle. 20131040ez 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. 20131040ez Deduction more than $500. 20131040ez   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. 20131040ez 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. 20131040ez Form 1098-C. 20131040ez   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. 20131040ez The Form 1098-C (or other statement) will show the gross proceeds from the sale of the vehicle. 20131040ez   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. 20131040ez   If you do not attach Form 1098-C (or other statement), you cannot deduct your contribution. 20131040ez    You must get Form 1098-C (or other statement) within 30 days of the sale of the vehicle. 20131040ez But if exception 1 or 2 (described later) applies, you must get Form 1098-C (or other statement) within 30 days of your donation. 20131040ez Filing deadline approaching and still no Form 1098-C. 20131040ez   If the filing deadline is approaching and you still do not have a Form 1098-C, you have two choices. 20131040ez Request an automatic 6-month extension of time to file your return. 20131040ez You can get this extension by filing Form 4868, Application for Automatic Extension of Time to File U. 20131040ez S. 20131040ez Individual Income Tax Return. 20131040ez  For more information, see Automatic Extension in chapter 1. 20131040ez File the return on time without claiming the deduction for the qualified vehicle. 20131040ez After receiving the Form 1098-C, file an amended return, Form 1040X, claiming the deduction. 20131040ez Attach Copy B of Form 1098-C (or other statement) to the amended return. 20131040ez For more information about amended returns, see Amended Returns and Claims for Refund in chapter 1. 20131040ez Exceptions. 20131040ez   There are two exceptions to the rules just described for deductions of more than $500. 20131040ez Exception 1—vehicle used or improved by organization. 20131040ez   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. 20131040ez 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. 20131040ez The Form 1098-C (or other statement) will show whether this exception applies. 20131040ez Exception 2—vehicle given or sold to needy individual. 20131040ez   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. 20131040ez 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. 20131040ez The Form 1098-C (or other statement) will show whether this exception applies. 20131040ez   This exception does not apply if the organization sells the vehicle at auction. 20131040ez In that case, you cannot deduct the vehicle's fair market value. 20131040ez Example. 20131040ez Anita donates a used car to a qualified organization. 20131040ez She bought it 3 years ago for $9,000. 20131040ez A used car guide shows the fair market value for this type of car is $6,000. 20131040ez However, Anita gets a Form 1098-C from the organization showing the car was sold for $2,900. 20131040ez Neither exception 1 nor exception 2 applies. 20131040ez If Anita itemizes her deductions, she can deduct $2,900 for her donation. 20131040ez She must attach Form 1098-C and Form 8283 to her return. 20131040ez Deduction $500 or less. 20131040ez   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. 20131040ez 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. 20131040ez   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. 20131040ez 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. 20131040ez Partial interest in property. 20131040ez   Generally, you cannot deduct a charitable contribution of less than your entire interest in property. 20131040ez Right to use property. 20131040ez   A contribution of the right to use property is a contribution of less than your entire interest in that property and is not deductible. 20131040ez For exceptions and more information, see Partial Interest in Property Not in Trust in Publication 561. 20131040ez Future interests in tangible personal property. 20131040ez   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. 20131040ez Tangible personal property. 20131040ez   This is any property, other than land or buildings, that can be seen or touched. 20131040ez It includes furniture, books, jewelry, paintings, and cars. 20131040ez Future interest. 20131040ez   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. 20131040ez Determining Fair Market Value This section discusses general guidelines for determining the fair market value of various types of donated property. 20131040ez Publication 561 contains a more complete discussion. 20131040ez 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. 20131040ez Used clothing and household items. 20131040ez   The fair market value of used clothing and household goods is usually far less than what you paid for them when they were new. 20131040ez   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. 20131040ez See Household Goods in Publication 561 for information on the valuation of household goods, such as furniture, appliances, and linens. 20131040ez Example. 20131040ez Dawn Greene donated a coat to a thrift store operated by her church. 20131040ez She paid $300 for the coat 3 years ago. 20131040ez Similar coats in the thrift store sell for $50. 20131040ez The fair market value of the coat is $50. 20131040ez Dawn's donation is limited to $50. 20131040ez Cars, boats, and airplanes. 20131040ez   If you contribute a car, boat, or airplane to a charitable organization, you must determine its fair market value. 20131040ez 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. 20131040ez The guides may be published monthly or seasonally and for different regions of the country. 20131040ez These guides also provide estimates for adjusting for unusual equipment, unusual mileage, and physical condition. 20131040ez The prices are not “official” and these publications are not considered an appraisal of any specific donated property. 20131040ez But they do provide clues for making an appraisal and suggest relative prices for comparison with current sales and offerings in your area. 20131040ez   You can also find used car pricing information on the Internet. 20131040ez Example. 20131040ez You donate a used car in poor condition to a local high school for use by students studying car repair. 20131040ez A used car guide shows the dealer retail value for this type of car in poor condition is $1,600. 20131040ez However, the guide shows the price for a private party sale of the car is only $750. 20131040ez The fair market value of the car is considered to be $750. 20131040ez Large quantities. 20131040ez   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. 20131040ez 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. 20131040ez You cannot claim a deduction for the difference between the property's basis and its fair market value. 20131040ez 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. 20131040ez Your basis in property is generally what you paid for it. 20131040ez See chapter 13 if you need more information about basis. 20131040ez Different rules apply to figuring your deduction, depending on whether the property is: Ordinary income property, or Capital gain property. 20131040ez Ordinary income property. 20131040ez   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. 20131040ez 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. 20131040ez Amount of deduction. 20131040ez   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. 20131040ez Generally, this rule limits the deduction to your basis in the property. 20131040ez Example. 20131040ez You donate stock you held for 5 months to your church. 20131040ez The fair market value of the stock on the day you donate it is $1,000, but you paid only $800 (your basis). 20131040ez 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). 20131040ez Capital gain property. 20131040ez   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. 20131040ez 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. 20131040ez Amount of deduction — general rule. 20131040ez   When figuring your deduction for a contribution of capital gain property, you generally can use the fair market value of the property. 20131040ez Exceptions. 20131040ez   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. 20131040ez Generally, this means reducing the fair market value to the property's cost or other basis. 20131040ez Bargain sales. 20131040ez   A bargain sale of property is a sale or exchange for less than the property's fair market value. 20131040ez A bargain sale to a qualified organization is partly a charitable contribution and partly a sale or exchange. 20131040ez A bargain sale may result in a taxable gain. 20131040ez More information. 20131040ez   For more information on donating appreciated property, see Giving Property That Has Increased in Value in Publication 526. 20131040ez 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 ). 20131040ez This applies whether you use the cash or an accrual method of accounting. 20131040ez Time of making contribution. 20131040ez   Usually, you make a contribution at the time of its unconditional delivery. 20131040ez Checks. 20131040ez   A check you mail to a charity is considered delivered on the date you mail it. 20131040ez Text message. 20131040ez   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. 20131040ez Credit card. 20131040ez    Contributions charged on your credit card are deductible in the year you make the charge. 20131040ez Pay-by-phone account. 20131040ez    Contributions made through a pay-by-phone account are considered delivered on the date the financial institution pays the amount. 20131040ez Stock certificate. 20131040ez   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. 20131040ez 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. 20131040ez Promissory note. 20131040ez   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. 20131040ez Option. 20131040ez    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. 20131040ez Borrowed funds. 20131040ez   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. 20131040ez Limits on Deductions The amount you can deduct for charitable contributions cannot be more than 50% of your adjusted gross income (AGI). 20131040ez 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. 20131040ez If your total contributions for the year are 20% or less of your AGI, these limits do not apply to you. 20131040ez The limits are discussed in detail under Limits on Deductions in Publication 526. 20131040ez A higher limit applies to certain qualified conservation contributions. 20131040ez See Publication 526 for details. 20131040ez Carryovers You can carry over any contributions you cannot deduct in the current year because they exceed your adjusted-gross-income limits. 20131040ez You can deduct the excess in each of the next 5 years until it is used up, but not beyond that time. 20131040ez For more information, see Carryovers in Publication 526. 20131040ez Records To Keep You must keep records to prove the amount of the contributions you make during the year. 20131040ez 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. 20131040ez Note. 20131040ez 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. 20131040ez (See Contributions From Which You Benefit under Contributions You Can Deduct, earlier. 20131040ez ) Keep the statement for your records. 20131040ez It may satisfy all or part of the recordkeeping requirements explained in the following discussions. 20131040ez Cash Contributions Cash contributions include those paid by cash, check, electronic funds transfer, debit card, credit card, or payroll deduction. 20131040ez You cannot deduct a cash contribution, regardless of the amount, unless you keep one of the following. 20131040ez A bank record that shows the name of the qualified organization, the date of the contribution, and the amount of the contribution. 20131040ez Bank records may include: A canceled check, A bank or credit union statement, or A credit card statement. 20131040ez 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. 20131040ez The payroll deduction records described next. 20131040ez Payroll deductions. 20131040ez   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. 20131040ez If your employer withheld $250 or more from a single paycheck, see Contributions of $250 or More , next. 20131040ez 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. 20131040ez 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. 20131040ez Amount of contribution. 20131040ez   In figuring whether your contribution is $250 or more, do not combine separate contributions. 20131040ez For example, if you gave your church $25 each week, your weekly payments do not have to be combined. 20131040ez Each payment is a separate contribution. 20131040ez   If contributions are made by payroll deduction, the deduction from each paycheck is treated as a separate contribution. 20131040ez   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. 20131040ez Acknowledgment. 20131040ez   The acknowledgment must meet these tests. 20131040ez It must be written. 20131040ez 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. 20131040ez The acknowledgment does not need to describe or estimate the value of an intangible religious benefit. 20131040ez An intangible religious benefit is a benefit that generally is not sold in commercial transactions outside a donative (gift) context. 20131040ez An example is admission to a religious ceremony. 20131040ez 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. 20131040ez   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. 20131040ez If the acknowledgment shows the date of the contribution and meets the other tests just described, you do not need any other records. 20131040ez Payroll deductions. 20131040ez   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. 20131040ez 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. 20131040ez   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. 20131040ez 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). 20131040ez 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. 20131040ez Amount of deduction. 20131040ez   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. 20131040ez   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. 20131040ez 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. 20131040ez 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. 20131040ez 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. 20131040ez 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). 20131040ez Additional records. 20131040ez   You must also keep reliable written records for each item of contributed property. 20131040ez Your written records must include the following information. 20131040ez The name and address of the organization to which you contributed. 20131040ez The date and location of the contribution. 20131040ez A description of the property in detail reasonable under the circumstances. 20131040ez 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. 20131040ez The fair market value of the property at the time of the contribution and how you figured the fair market value. 20131040ez If it was determined by appraisal, keep a signed copy of the appraisal. 20131040ez The cost or other basis of the property, if you must reduce its fair market value by appreciation. 20131040ez Your records should also include the amount of the reduction and how you figured it. 20131040ez 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. 20131040ez Your records must include the amount you claimed as a deduction in any earlier years for contributions of other interests in this property. 20131040ez 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. 20131040ez The terms of any conditions attached to the contribution of property. 20131040ez 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. 20131040ez 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. 20131040ez 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 . 20131040ez The acknowledgment must also meet these tests. 20131040ez It must be written. 20131040ez 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). 20131040ez 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. 20131040ez 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. 20131040ez Deductions Over $500 You are required to give additional information if you claim a deduction over $500 for noncash charitable contributions. 20131040ez See Records To Keep in Publication 526 for more information. 20131040ez 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. 20131040ez You must have adequate records to prove the amount of the expenses. 20131040ez 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. 20131040ez The acknowledgment does not need to describe or estimate the value of an intangible religious benefit (defined earlier under Acknowledgment ). 20131040ez 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. 20131040ez Car expenses. 20131040ez   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. 20131040ez Whether your records are considered reliable depends on all the facts and circumstances. 20131040ez Generally, they may be considered reliable if you made them regularly and at or near the time you had the expenses. 20131040ez   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. 20131040ez 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. 20131040ez If you deduct your actual expenses, your records must show the costs of operating the car that are directly related to a charitable purpose. 20131040ez   See Car expenses under Out-of-Pocket Expenses in Giving Services, earlier, for the expenses you can deduct. 20131040ez How To Report Report your charitable contributions on Schedule A (Form 1040). 20131040ez If your total deduction for all noncash contributions for the year is over $500, you must also file Form 8283. 20131040ez See How To Report in Publication 526 for more information. 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Healthy Homes and Lead Hazard Control Office

The Healthy Homes and Lead Hazard Control Office works to make private homes safe from lead and other harmful materials.

The 20131040ez

20131040ez Publication 584SP - Additional Material Table of Contents This image is too large to be displayed in the current screen. 20131040ez Please click the link to view the image. 20131040ez Pasillo de Entrada (Entrance Hall) This image is too large to be displayed in the current screen. 20131040ez Please click the link to view the image. 20131040ez Sala de Estar (Living Room) This image is too large to be displayed in the current screen. 20131040ez Please click the link to view the image. 20131040ez Comedor (Dining Room) This image is too large to be displayed in the current screen. 20131040ez Please click the link to view the image. 20131040ez Cocina (Kitchen) This image is too large to be displayed in the current screen. 20131040ez Please click the link to view the image. 20131040ez Cuarto de Trabajo (Den) This image is too large to be displayed in the current screen. 20131040ez Please click the link to view the image. 20131040ez Dormitorios (Bedrooms) This image is too large to be displayed in the current screen. 20131040ez Please click the link to view the image. 20131040ez Baños (Bathrooms) This image is too large to be displayed in the current screen. 20131040ez Please click the link to view the image. 20131040ez Cuarto de Recreación/Juegos (Recreation Room) This image is too large to be displayed in the current screen. 20131040ez Please click the link to view the image. 20131040ez Lavadero y Sótano (Laundry and Basement) This image is too large to be displayed in the current screen. 20131040ez Please click the link to view the image. 20131040ez Garaje (Garage) This image is too large to be displayed in the current screen. 20131040ez Please click the link to view the image. 20131040ez Equipo Deportivo (Sporting Equipment) This image is too large to be displayed in the current screen. 20131040ez Please click the link to view the image. 20131040ez Ropa de Hombres (Men's Clothing) This image is too large to be displayed in the current screen. 20131040ez Please click the link to view the image. 20131040ez Ropa de Mujeres (Women's Clothing) This image is too large to be displayed in the current screen. 20131040ez Please click the link to view the image. 20131040ez Ropa de Niños (Children's Clothing) This image is too large to be displayed in the current screen. 20131040ez Please click the link to view the image. 20131040ez Joyería (Jewelry) This image is too large to be displayed in the current screen. 20131040ez Please click the link to view the image. 20131040ez Enseres Eléctricos (Electrical Appliances) This image is too large to be displayed in the current screen. 20131040ez Please click the link to view the image. 20131040ez Artículos de Hilo (Linens) This image is too large to be displayed in the current screen. 20131040ez Please click the link to view the image. 20131040ez Artículos Misceláneos (Miscellaneous) This image is too large to be displayed in the current screen. 20131040ez Please click the link to view the image. 20131040ez vehículos motorizados This image is too large to be displayed in the current screen. 20131040ez Please click the link to view the image. 20131040ez Hogar (Excluyendo su contenido) Hoja de Trabajo A. 20131040ez Costo u Otra Base (Ajustada) Precaución:Vea Instrucciones de la Hoja de Trabajo A antes de usar esta hoja de trabajo. 20131040ez         (a) Parte Personal (b) Parte Comercial/de Alquiler 1. 20131040ez   Anote el precio de compra de la vivienda dañada o destruida. 20131040ez (Si usted presentó el Formulario 2119 cuando en un principio adquirió dicha vivienda para aplazar ganancias provenientes de la venta de una vivienda anterior antes del 7 de mayo de 1997, anote la base ajustada de la vivienda nueva, usando la cantidad que aparece en dicho Formulario 2119). 20131040ez 1. 20131040ez     2. 20131040ez   Puntos pagados por el vendedor para una vivienda comprada después de 1990. 20131040ez No incluya puntos pagados por el vendedor que ya restó para llegar a la cantidad anotada en la línea 1 2. 20131040ez     3. 20131040ez   Reste la línea 2 de la línea 1 3. 20131040ez     4. 20131040ez   Cargos por liquidación o costos de cierre. 20131040ez (Vea Settlement Costs (Costos de Liquidación) en la Publicación 551, en inglés). 20131040ez Si la línea 1 incluye la base ajustada de la vivienda nueva del Formulario 2119, ignore las líneas 4a a la 4g y 5; para entonces pasar a la línea 6. 20131040ez         a. 20131040ez Honorarios por estudios de escritura 4a. 20131040ez       b. 20131040ez Honorarios legales (incluyendo honorarios por trámites relacionados con la escritura y la preparación de documentos) 4b. 20131040ez       c. 20131040ez Estudios topográficos 4c. 20131040ez       d. 20131040ez Seguro de escritura de propietario 4d. 20131040ez       e. 20131040ez Impuestos de traspaso o de sello 4e. 20131040ez       f. 20131040ez Cantidades que el vendedor adeudaba y que usted acordó pagar (impuestos atrasados o intereses, costos de registro o cargos hipotecarios y comisiones sobre las ventas) 4f. 20131040ez       g. 20131040ez Otros gastos 4g. 20131040ez     5. 20131040ez   Sume las líneas 4a a la 4g 5. 20131040ez     6. 20131040ez   Costo de ampliaciones y mejoras. 20131040ez (Vea Increases to Basis (Aumentos en la Base) en la Publicación 551, en inglés). 20131040ez No incluya ninguna de las ampliaciones o mejoras incluidas en la línea 1 6. 20131040ez     7. 20131040ez   Tasaciones tributarias especiales pagadas por concepto de mejoras locales, tales como calles y aceras o banquetas 7. 20131040ez     8. 20131040ez   Otros aumentos en la base 8. 20131040ez     9. 20131040ez   Sume las líneas 3, 5, 6, 7 y 8 9. 20131040ez     10. 20131040ez   Depreciación (permitida o permisible) relacionada con el uso comercial o alquiler de la vivienda 10. 20131040ez 0   11. 20131040ez   Otras disminuciones en la base (Vea Decreases to Basis (Disminuciones en la Base) en la Publicación 551, en inglés). 20131040ez 11. 20131040ez     12. 20131040ez   Sume las líneas 10 y 11 12. 20131040ez     13. 20131040ez   Costo u otra base (ajustada) de la vivienda dañada o destruida. 20131040ez Reste la línea 12 de la línea 9. 20131040ez Anote dicha cantidad aquí y en la línea 2 del Anexo 20 13. 20131040ez     Instrucciones para la Hoja de Trabajo A. 20131040ez Si usted usa la Hoja de Trabajo A para calcular el costo u otra base (ajustada) de su vivienda, siga estas instrucciones. 20131040ez NO utilice esta hoja de trabajo para determinar el costo de su base si adquirió interés de su vivienda por un difunto que falleció en 2010 y el albacea de su caudal hereditario presentó el Formulario 8939. 20131040ez SI. 20131040ez . 20131040ez . 20131040ez   ENTONCES. 20131040ez . 20131040ez . 20131040ez usted heredó su vivienda de un difunto que falleció antes o depués del 2010, o de un difunto que falleció en el 2010 pero la albacea de su caudal hereditario no presentó el Formulario 8939. 20131040ez 1 omita las líneas 1 a la 4 de la hoja de trabajo. 20131040ez 2 encuentre su base utilizando las reglas bajo Inherited Property (Bienes Heredados) en la Publicación 551, en inglés. 20131040ez Anote esta cantidad en la línea 5 de la hoja de trabajo. 20131040ez 3 llene las líneas 6 a la 13 de la hoja de trabajo. 20131040ez usted recibió su vivienda como un regalo (donación) 1 lea Property Received as Gift (Bienes Recibidos como Regalo (Donación)) en la Publicación 551, en inglés, y anote en las líneas 1 y 3 de la hoja de trabajo la base ajustada del donante o el valor justo de mercado de la vivienda en el momento del regalo (donación), lo que proceda. 20131040ez 2 si usted puede sumar algún impuesto federal sobre donaciones a su base, anote esa cantidad en la línea 5 de la hoja de trabajo. 20131040ez 3 llene el resto de la hoja de trabajo. 20131040ez usted recibió su vivienda como un canje por otra propiedad 1 anote en la línea 1 de la hoja de trabajo el valor justo de mercado de la otra propiedad al tiempo del canje. 20131040ez (Pero si usted recibió su vivienda como un canje por su vivienda anterior antes del 7 de mayo de 1997, y tuvo una ganancia en que el canje se aplazó utilizando el Formulario 2119, anote en la línea 1 de la hoja de trabajo la base ajustada de la vivienda nueva que aparece en dicho formulario). 20131040ez 2 llene el resto de la hoja de trabajo. 20131040ez usted construyó su vivienda 1 sume el precio de compra del terreno y el costo de la construcción de la vivienda. 20131040ez Anote ese total en la línea 1 de la hoja de trabajo. 20131040ez (Sin embargo, si usted presentó un Formulario 2119 para aplazar ganancias en la venta de una vivienda anterior antes del 7 de mayo de 1997, anote en la línea 1 de la hoja de trabajo la base ajustada de la vivienda nueva que aparece en dicho formulario). 20131040ez 2 llene el resto de la hoja de trabajo. 20131040ez usted recibió su vivienda de su cónyuge después del 18 de julio de 1984 1 ignore las líneas 1 a la 4 de la hoja de trabajo. 20131040ez 2 anote en la línea 5 de la hoja de trabajo el costo u otra base (ajustada) de su cónyuge en la vivienda justo antes de que usted la haya recibido. 20131040ez 3 llene las líneas 6 a la 13 de la hoja de trabajo, haciendo ajustes a la base solamente por acontecimientos después del traspaso. 20131040ez usted fue dueño de una vivienda conjuntamente con su cónyuge, el cual le traspasó su participación en la misma después del 18 de julio de 1984     llene una hoja de trabajo, haciendo los ajustes a la base por acontecimientos tanto antes como después del traspaso. 20131040ez   usted recibió su vivienda de su cónyuge antes del 19 de julio de 1984 1 ignore las líneas 1 a la 4 de la hoja de trabajo. 20131040ez 2 anote en la línea 5 de la hoja de trabajo el valor justo de mercado de la vivienda cuando usted la recibió. 20131040ez 3 llene las líneas 6 a la 13 de la hoja de trabajo, ajustando la base solamente por acontecimientos después del traspaso. 20131040ez usted fue dueño de una vivienda conjuntamente con su cónyuge, el cual le traspasó su participación en la misma antes del 19 de julio de 1984 1 llene una hoja de trabajo, las líneas 1 a la 13, ajustando la base solamente por acontecimientos antes del traspaso. 20131040ez 2 multiplique la cantidad de la línea 13 de esa hoja de trabajo por 0. 20131040ez 5 para obtener la base ajustada de la mitad de su participación a la hora del traspaso. 20131040ez 3 multiplique el valor justo de mercado de la vivienda a la hora del traspaso por 0. 20131040ez 5. 20131040ez Generalmente, el resultado corresponde a la base de la mitad de la participación de su cónyuge. 20131040ez 4 sume las cantidades de los pasos 2 y 3 y anote el total en la línea 5 de una segunda hoja de trabajo. 20131040ez 5 complete el resto de la segunda hoja de trabajo, ajustando la base solamente por acontecimientos después del traspaso. 20131040ez usted fue dueño de su vivienda conjuntamente con alguien (aparte de cónyuges que presenten una declaración conjunta) 1 llene las líneas 1 a la 13 de la hoja de trabajo. 20131040ez 2 multiplique la cantidad de la línea 13 para obtener la base ajustada suya por el porcentaje de su parte de su participación de la vivienda. 20131040ez Instrucciones para la Hoja de Trabajo A. 20131040ez (Continuación) SI. 20131040ez . 20131040ez . 20131040ez   ENTONCES. 20131040ez . 20131040ez . 20131040ez usted fue dueño de su vivienda conjuntamente con su cónyuge que falleció antes de 2010 y antes de un hecho fortuito 1 llene una hoja de trabajo, las líneas 1 a la 13, incluyendo ajustes a la base solamente por acontecimientos antes del fallecimiento de su cónyuge. 20131040ez 2 multiplique la cantidad de la línea 13 de esa hoja de trabajo por 0. 20131040ez 5 para obtener la base ajustada de la mitad de su participación a la fecha del fallecimiento. 20131040ez 3 calcule la base de la mitad de la participación de su cónyuge. 20131040ez Esto corresponde a la mitad del valor justo de mercado en la fecha del fallecimiento (o la valoración alternativa usada posteriormente para propósitos de los impuestos de sucesiones o caudales hereditarios). 20131040ez (La base de su mitad seguirá siendo la mitad de la base ajustada determinada en el paso 2). 20131040ez 4 sume las cantidades de los pasos 2 y 3 y anote el total en la línea 5 de una segunda hoja de trabajo. 20131040ez 5 complete las líneas 6 a la 13 de la segunda hoja de trabajo, ajustando la base solamente por acontecimientos después del fallecimiento de su cónyuge. 20131040ez usted fue dueño de su vivienda conjuntamente con su cónyuge que falleció antes de 2010 y antes de un hecho fortuito y, su vivienda permanente está en un estado donde rigen las leyes de la comunidad de bienes matrimoniales 1 ignore las líneas 1 a la 4 de la hoja de trabajo. 20131040ez 2 anote la cantidad de su base en la línea 5 de la hoja de trabajo. 20131040ez Generalmente, esto corresponde al valor justo de mercado de la vivienda al momento del fallecimiento. 20131040ez (No obstante, vea Community Property (Comunidad de Bienes Matrimoniales) en la Publicación 551, en inglés, para reglas especiales). 20131040ez 3 llene el resto de la hoja de trabajo, ajustando la base solamente por acontecimientos después del fallecimiento de su cónyuge. 20131040ez usted fue dueño de su vivienda conjuntamente con alguien (que no sean cónyuges que presenten la declaración conjunta) que falleció antes de 2010 y antes de un hecho fortuito 1 llene las líneas 1 a la 13 de la hoja de trabajo, incluyendo ajustes a la base solamente por acontecimientos antes del fallecimiento del codueño. 20131040ez 2 multiplique la cantidad de la línea 13 por el porcentaje de su parte de su participación de la vivienda para obtener la base ajustada suyo en la fecha del fallecimiento. 20131040ez 3 multiplique el valor justo del mercado en la fecha del fallecimiento (o use la valuació alterna usada posteriormente para propositos de los impuestos de sucesiones o caudales hereditarios) por el porcentaje que corresponde a la participación del codueño. 20131040ez Ésta es la base para el interés parcial del codueño. 20131040ez 4 sume las cantidades de los pasos 2 y 3 y anote el total en la línea 5 de una segunda hoja de trabajo. 20131040ez 5 complete las líneas 6 a la 13 de la segunda hoja de trabajo incluyendo ajustes a la base solamente por acontecimientos después del fallecimiento del codueño. 20131040ez alguna vez su vivienda sufrió daños debido a un hecho fortuito anterior 1 en la línea 8 de la hoja de trabajo, anote toda cantidad que haya gastado para restaurar la vivienda a su estado original antes del hecho fortuito anterior. 20131040ez 2 en la línea 11 anote: todo reembolso de seguros que usted haya recibido (o espera recibir) por la pérdida anterior  y toda pérdida por hecho fortuito deducible de años anteriores no cubierta por  su seguro. 20131040ez la persona que le vendió su vivienda pagó puntos sobre su préstamo y usted compró su vivienda después de 1990 pero antes del 4 de abril de 1994   en la línea 2 anote los puntos pagados por el vendedor solamente si usted los dedujo como intereses hipotecarios de la vivienda en el año en que fueron pagados (a no ser que haya utilizado los puntos pagados por el vendedor para reducir la cantidad de la línea 1). 20131040ez la persona que le vendió su vivienda pagó puntos sobre su préstamo y usted compró su vivienda después del 3 de abril de 1994   en la línea 2 anote los puntos pagados por el vendedor aun si usted no los dedujo (a no ser que haya utilizado los puntos pagados por el vendedor para reducir la cantidad de la línea 1). 20131040ez usted usó parte de la propiedad como su vivienda y parte de ella para propósitos comerciales o para generar ingresos de alquiler   usted debe asignar las anotaciones en la Hoja de Trabajo A entre la parte personal (columna (a)) y la parte comercial/de alquiler (columna (b)). 20131040ez no corresponde ninguno de los puntos anteriores   llene completamente la hoja de trabajo. 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