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File tax extension electronically for free 30. File tax extension electronically for free   Cómo Calcular los Impuestos Table of Contents Introduction Cómo Calcular los Impuestos Impuesto Mínimo Alternativo (AMT) Impuestos Calculados por el IRS Cómo Presentar la Declaración Introduction Una vez que haya calculado los ingresos y deducciones según se explica en las Partes Uno a Cinco, calcule los impuestos. File tax extension electronically for free Este capítulo trata sobre los temas siguientes: Los pasos a seguir para calcular los impuestos, Un impuesto adicional que podría verse obligado a pagar, el cual se denomina “impuesto mínimo alternativo” (AMT, por sus siglas en inglés) y Las condiciones que tiene que cumplir si desea que el IRS le calcule los impuestos. File tax extension electronically for free Cómo Calcular los Impuestos El impuesto sobre los ingresos se basa en los ingresos tributables. File tax extension electronically for free Después de haber calculado el impuesto sobre los ingresos y el impuesto mínimo alternativo, si lo hubiera, reste los créditos tributarios y sume cualquier otro impuesto adeudado. File tax extension electronically for free El resultado es el total de los impuestos. File tax extension electronically for free Compare el total de los impuestos con el total de los pagos que ha efectuado para saber si tiene derecho a un reembolso o si tiene que efectuar un pago. File tax extension electronically for free Esta sección expone los puntos generales para calcular el impuesto. File tax extension electronically for free Puede encontrar instrucciones detalladas en las Instrucciones de los Formularios 1040EZ, 1040A y 1040. File tax extension electronically for free Si no está seguro de qué formulario tributario debe presentar, vea ¿Qué Formulario Debo Usar? , en el capítulo 1. File tax extension electronically for free Impuestos. File tax extension electronically for free   La mayor parte de los contribuyentes utiliza la Tabla de Impuestos o la Hoja de Trabajo para el Cálculo del Impuesto para calcular el impuesto sobre el ingreso. File tax extension electronically for free No obstante, existen métodos especiales si los ingresos incluyen cualquiera de los siguientes puntos: Una ganancia neta de capital. File tax extension electronically for free (Vea el capítulo 16). File tax extension electronically for free Dividendos calificados gravados a la misma tasa que una ganancia neta de capital. File tax extension electronically for free (Vea los capítulos 8 y 16). File tax extension electronically for free Distribuciones de suma global. File tax extension electronically for free (Vea el capítulo 10). File tax extension electronically for free Ingresos procedentes de la agricultura o pesca. File tax extension electronically for free (Vea el Anexo J del Formulario 1040, Income Averaging for Farmers and Fishermen (Cómo calcular el promedio de ingresos para los agricultores y pescadores), en inglés. File tax extension electronically for free Ingresos de inversiones de más de $2,000 para determinados hijos. File tax extension electronically for free (Vea el capítulo 31). File tax extension electronically for free Elección del padre o de la madre de declarar los intereses y dividendos de un hijo. File tax extension electronically for free (Vea el capítulo 31). File tax extension electronically for free Exclusión de ingresos devengados en el extranjero o exclusión por concepto de vivienda en el extranjero. File tax extension electronically for free (Vea el Formulario 2555, Foreign Earned Income (Ingresos devengados en el extranjero) o el Formulario 2555-EZ, Foreign Earned Income Exclusion (Exclusión de ingresos devengados en el extranjero) y el Foreign Earned Income Tax Worksheet (Hoja de trabajo para los impuestos sobre ingresos devengados en el extranjero) de las Instrucciones del Formulario 1040), todos en inglés. File tax extension electronically for free Créditos. File tax extension electronically for free   Luego de haber calculado el impuesto sobre los ingresos y todo impuesto mínimo alternativo (explicado más adelante), verifique si tiene derecho a algún crédito tributario. File tax extension electronically for free Puede encontrar información para saber si tiene derecho a estos créditos tributarios en los capítulos 32 al 37 y en las instrucciones de los formularios de impuestos. File tax extension electronically for free La tabla a continuación muestra los créditos que tal vez pueda restar del impuesto y le indica en dónde puede encontrar más información sobre cada crédito. File tax extension electronically for free CRÉDITOS Para información sobre: Vea el   capítulo: Adopción 37 Vehículo motorizado alternativo 37 Propiedad para reabastecimiento de vehículos con combustible alternativo 37 Cuidado de menores y dependientes 32 Crédito tributario por hijos 34 Crédito para titulares de bonos de crédito tributario 37 Estudios 35 Ancianos o personas incapacitadas 33 Crédito por vehículos eléctricos 37 Impuestos del extranjero 37 Intereses hipotecarios 37 Impuesto mínimo de años anteriores 37 Energía residencial 37 Aportaciones a arreglos de ahorros para la jubilación 37   Hay algunos créditos (como el crédito por ingreso del trabajo) que no aparecen en la lista porque se consideran pagos. File tax extension electronically for free Vea Pagos , más adelante. File tax extension electronically for free   Existen otros créditos no abordados en esta publicación. File tax extension electronically for free Éstos abarcan los siguientes créditos: Crédito general para negocios, el cual se compone de distintos créditos relacionados con los negocios. File tax extension electronically for free Éstos suelen declararse en el Formulario 3800, General Business Credit (Crédito general para negocios) y se explican en el capítulo 4 de la Publicación 334, Tax Guide for Small Business (Guía tributaria para pequeños negocios), ambos en inglés. File tax extension electronically for free Crédito por producción de electricidad renovable, carbón refinado y carbón de yacimientos en tierras pertenecientes a indios para electricidad y carbón refinado producidos en instalaciones puestas en funcionamiento después del 22 de octubre de 2004 (después del 2 de octubre de 2008, para la electricidad producida mediante la energía hidrocinética renovable y la energía marina renovable) y carbón de yacimientos en tierras pertenecientes a indios producido en instalaciones puestas en funcionamiento después del 8 de agosto de 2005. File tax extension electronically for free Vea la Parte II del Formulario 8835, Renewable Electricity, Refined Coal, and Indian Coal Production Credit (Crédito por producción de electricidad renovable, carbón refinado y carbón de yacimientos en tierras pertenecientes a indios), en inglés. File tax extension electronically for free Crédito de oportunidad laboral. File tax extension electronically for free Vea el Formulario 5884, Work Opportunity Credit (Crédito de oportunidad laboral), en inglés. File tax extension electronically for free Crédito por impuestos del Seguro Social y Medicare del empleador pagados sobre ciertas propinas del empleado. File tax extension electronically for free Vea el Formulario 8846, Credit for Employer Social Security and Medicare Taxes Paid on Certain Employee Tips (Crédito por impuestos del Seguro Social y del Medicare pagados por el empleador sobre ciertas propinas del empleado), en inglés. File tax extension electronically for free Otros impuestos. File tax extension electronically for free   Después de haber restado los créditos tributarios, determine si tiene que pagar impuestos adicionales. File tax extension electronically for free Este capítulo no explica dichos impuestos adicionales. File tax extension electronically for free Esa información aparece en otros capítulos de esta publicación y en las instrucciones de los formularios. File tax extension electronically for free Consulte la tabla siguiente para ver otros impuestos que tal vez necesite sumar al impuesto sobre los ingresos. File tax extension electronically for free OTROS IMPUESTOS Para información sobre: Vea el   capítulo: Impuestos adicionales sobre planes de jubilación y arreglos IRA calificados 10, 17 Impuestos sobre el empleo de empleados domésticos 32 Recuperación de un crédito para estudios 35 Impuesto del Seguro Social y Medicare sobre el salario 5 Impuesto del Seguro Social y Medicare sobre las propinas 6 Impuestos no retenidos del Seguro Social y Medicare sobre propinas 6   Usted quizás podría verse obligado a pagar el impuesto mínimo alternativo (el cual se explica más adelante en este capítulo). File tax extension electronically for free   Existen impuestos adicionales que no se explican en esta publicación. File tax extension electronically for free Éstos abarcan lo siguiente: Impuesto sobre el trabajo por cuenta propia. File tax extension electronically for free Tiene que calcular este impuesto si cualquiera de las dos condiciones siguientes le corresponde (o a su cónyuge, si usted presenta una declaración conjunta). File tax extension electronically for free Tiene ganancias netas provenientes del trabajo por cuenta propia de $400 o más, salvo ingresos de un empleado de una iglesia. File tax extension electronically for free El término “ganancias netas provenientes del trabajo por cuenta propia” puede incluir determinada remuneración que no recibió como empleado y otras cantidades detalladas en el Formulario 1099-MISC, Miscellaneous Income (Ingresos misceláneos), en inglés. File tax extension electronically for free Si recibió el Formulario 1099-MISC, vea las Instructions for Recipient (Instrucciones para el destinatario), al dorso del mismo. File tax extension electronically for free Asimismo, vea las instrucciones del Anexo SE del Formulario 1040, Self-Employment Tax (Impuesto sobre el trabajo por cuenta propia) y la Publicación 334, Tax Guide for Small Business (Guía tributaria para pequeños negocios), ambas en inglés. File tax extension electronically for free Recibió ingresos de $108. File tax extension electronically for free 28 o más como empleado de una iglesia. File tax extension electronically for free Impuesto Adicional del Medicare. File tax extension electronically for free Comenzando en el año 2013, usted quizás podría estar sujeto a un Impuesto Adicional del Medicare de 0. File tax extension electronically for free 9%, que se le aplica a los salarios sujetos al impuesto Medicare, la remuneración recibida conforme a la Railroad Retirement Act (Ley de Jubilación Ferroviaria) y el ingreso sobre el trabajo por cuenta propia que esté sobre cierta cantidad según su estado civil para efectos de la declaración. File tax extension electronically for free Si desea más información, vea las instrucciones para la línea 60 del Formulario 1040 y las Instrucciones para el Formulario 8959, ambas disponibles en inglés. File tax extension electronically for free Impuesto sobre los ingresos netos de inversión (NIIT, por sus siglas en inglés). File tax extension electronically for free Comenzando en el año 2013, usted quizás podría estar sujeto al impuesto sobre los ingresos netos de inversión (NIIT, por sus siglas en inglés). File tax extension electronically for free El NIIT es un impuesto de 3. File tax extension electronically for free 8% sobre la cantidad menor entre el ingreso neto de inversión o la cantidad en exceso de su ingreso bruto ajustado modificado sobre una cantidad límite. File tax extension electronically for free Si desea más información, vea las instrucciones para la línea 60 del Formulario 1040 y las Instrucciones para el Formulario 8960, ambas disponibles en inglés. File tax extension electronically for free Impuestos sobre recuperaciones. File tax extension electronically for free Podría verse obligado a pagar estos impuestos si antes ha reclamado un crédito por inversiones, crédito de vivienda para personas de bajos recursos, crédito por mercados nuevos, crédito por vehículos enchufables con motor de dirección eléctrica que reúnen los requisitos, crédito por vehículo motorizado alternativo, crédito por instalaciones para proveer cuidado de niños provistas por el empleador, crédito por empleo de indios estadounidenses u otros créditos enumerados en las instrucciones para la línea 60 del Formulario 1040. File tax extension electronically for free Para información adicional, vea las instrucciones para la línea 60 del Formulario 1040. File tax extension electronically for free Impuesto sobre beneficios en exceso de la sección 72(m)(5). File tax extension electronically for free Si usted es (o fue) propietario del 5% de un negocio y recibió una distribución superior a los beneficios que se le ofrecen conforme a la fórmula para planes de pensiones o de anualidades calificados, tal vez tenga que pagar este impuesto adicional. File tax extension electronically for free Vea Tax on Excess Benefits (Impuesto sobre beneficios en exceso), en el capítulo 4 de la Publicación 560, Retirement Plans for Small Business (Planes de jubilación para pequeños negocios), en inglés. File tax extension electronically for free Impuesto del Seguro Social y Medicare sobre el seguro de vida colectivo a término fijo que no fue recaudado. File tax extension electronically for free Si su antiguo empleador proveyó más de $50,000 en cobertura de seguro de vida colectivo a término fijo, usted tiene que pagar la parte correspondiente al empleado de los impuestos del Seguro Social y Medicare sobre esas primas. File tax extension electronically for free La cantidad debe aparecer en el recuadro 12 del Formulario W-2 con los códigos M y N. File tax extension electronically for free Impuestos sobre pagos de contrato blindado. File tax extension electronically for free Este impuesto le corresponde si recibió un “pago de contrato blindado en exceso” ( “excess parachute payment” o EPP, por sus siglas en inglés) debido a un cambio de propietario o administración de la empresa. File tax extension electronically for free La cantidad de este impuesto debe estar indicada en el recuadro 12 del Formulario W-2 con el código K. File tax extension electronically for free Vea las instrucciones para la línea 60 del Formulario 1040. File tax extension electronically for free Impuestos sobre distribuciones acumuladas de fideicomisos. File tax extension electronically for free Esto le corresponde si es el beneficiario de un fideicomiso que haya acumulado ingresos, en vez de haberlos distribuido a intervalos regulares. File tax extension electronically for free Vea el Formulario 4970, Tax on Accumulation Distribution of Trusts (Impuestos sobre distribuciones acumuladas de fideicomisos), y sus instrucciones, en inglés. File tax extension electronically for free Impuestos adicionales sobre las cuentas HSA o MSA. File tax extension electronically for free Puede que tenga que pagar impuestos adicionales si las cantidades que se han aportado a su cuenta de ahorros para la salud (HSA, por sus siglas en inglés) o su cuenta de ahorros para gastos médicos (MSA, por sus siglas en inglés) o las cantidades que se han distribuido de éstas no cumplen los requisitos correspondientes a dichas cuentas. File tax extension electronically for free Vea la Publicación 969, Health Savings Accounts and Other Tax-Favored Health Plans (Cuentas de ahorros para la salud y otros planes para la salud con beneficios tributarios); el Formulario 8853, Archer MSAs and Long-Term Care Insurance Contracts (Cuentas Archer MSA de ahorros médicos y contratos del seguro de cuidado a largo plazo); Formulario 8889, Health Savings Accounts (HSAs) (Cuentas de ahorros médicos (HSA, por sus siglas en inglés)) y el Formulario 5329, Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts (Impuestos adicionales sobre planes calificados (incluidos los arreglos IRA) y otras cuentas con beneficios tributarios), todos en inglés. File tax extension electronically for free Impuestos adicionales en cuentas Coverdell ESA para estudios. File tax extension electronically for free Esto es aplicable si las cantidades que se han aportado a su cuenta Coverdell ESA para estudios o que se han distribuido de la misma no satisfacen los requisitos correspondientes a dichas cuentas. File tax extension electronically for free Vea la Publicación 970, Tax Benefits for Education (Prestaciones tributarias para estudios) y el Formulario 5329, ambos en inglés. File tax extension electronically for free Impuestos adicionales sobre programas de matrícula calificada. File tax extension electronically for free Esto corresponde a cantidades distribuidas de programas de matrícula calificada generales pero que no cumplan los requisitos de dichas cuentas. File tax extension electronically for free Vea la Publicación 970 y el Formulario 5329, ambos en inglés. File tax extension electronically for free Impuestos sobre artículos de uso y consumo gravados sobre remuneraciones de acciones internas de una empresa expatriada. File tax extension electronically for free Tal vez adeude un impuesto sobre artículos de uso y consumo del 15% sobre el valor de opciones de acciones no estatutarias y sobre otra remuneración determinada procedente de las acciones, de las cuales usted o un miembro de su familia es dueño, que es de una empresa expatriada o su grupo ampliado de filiales en las que usted fue ejecutivo, directivo o propietario de más del 10%. File tax extension electronically for free Para información adicional, vea las instrucciones para la línea 60 del Formulario 1040. File tax extension electronically for free Impuestos adicionales sobre ingresos recibidos de un plan de remuneración diferida no calificado que no reúna determinados requisitos adicionales. File tax extension electronically for free Estos ingresos tienen que aparecer en el recuadro 12 del Formulario W-2, con el código Z o en el recuadro 15b del Formulario 1099-MISC. File tax extension electronically for free Para información adicional, vea las instrucciones para la línea 60 del Formulario 1040. File tax extension electronically for free Intereses sobre los impuestos adeudados sobre ingresos de pagos a plazo procedentes de la venta de ciertos terrenos residenciales y multipropiedades. File tax extension electronically for free Para información adicional, vea las instrucciones para la línea 60 del Formulario 1040. File tax extension electronically for free Intereses sobre los impuestos diferidos sobre ganancias de ciertas ventas a plazos con precio de venta superior a $150,000. File tax extension electronically for free Para información adicional, vea las instrucciones para la línea 60 del Formulario 1040. File tax extension electronically for free Devolución del crédito tributario para comprador de primera vivienda. File tax extension electronically for free Si desea más información, vea el Formulario 5405, Repayment of the First-Time Homebuyer Credit (Devolución del crédito tributario para comprador de primera vivienda) y sus instrucciones, disponibles en inglés. File tax extension electronically for free Además, vea las instrucciones para la línea 59b del Formulario 1040, en inglés. File tax extension electronically for free Pagos. File tax extension electronically for free   Después de calcular el impuesto total, calcule el total de los pagos que ya haya efectuado para el año. File tax extension electronically for free Incluya los créditos que se tratan como pagos. File tax extension electronically for free Este capítulo no explica dichos pagos ni créditos. File tax extension electronically for free Esa información aparece en otros capítulos de esta publicación y en las instrucciones de los formularios. File tax extension electronically for free Vea la siguiente tabla para saber qué cantidades se pueden incluir en el total de sus pagos. File tax extension electronically for free PAGOS Para información sobre: Vea el   capítulo: Crédito tributario por hijos (adicional) 34 Crédito por ingreso del trabajo 36 Impuestos estimados pagados 4 Impuestos de Seguro Social o impuestos de la jubilación ferroviaria retenidos en exceso 37 Retención del impuesto federal sobre los ingresos 4 Crédito tributario por cobertura del seguro médico 37 Crédito por sociedad inversionista reglamentada 37 Impuesto pagado a través de prórroga 1   Otro crédito que se considera un pago es el crédito por concepto del impuesto federal sobre artículos de uso y consumo pagado sobre combustibles. File tax extension electronically for free Este crédito es para personas que hagan uso no tributable de determinados combustibles, tales como diésel y keroseno. File tax extension electronically for free Se declara en la línea 70 del Formulario 1040. File tax extension electronically for free Vea el Formulario 4136, Credit for Federal Tax Paid on Fuels (Crédito por impuestos federales pagados sobre combustibles), en inglés. File tax extension electronically for free Reembolso o saldo adeudado. File tax extension electronically for free   Para saber si tiene derecho a recibir un reembolso o si tiene que efectuar algún pago, compare el total de los pagos con el total del impuesto. File tax extension electronically for free Si tiene derecho a un reembolso, vea las instrucciones del formulario que presentará para saber cómo puede depositar dicho reembolso directamente en una o más de sus cuentas o para comprar bonos de ahorros de los Estados Unidos en vez de recibir un cheque en papel. File tax extension electronically for free Impuesto Mínimo Alternativo (AMT) Esta sección explica brevemente el impuesto adicional que podría verse obligado a pagar. File tax extension electronically for free La ley tributaria les da un trato especial a determinados tipos de ingresos y permite deducciones y créditos especiales para algunos tipos de gastos. File tax extension electronically for free Los contribuyentes que se vean beneficiados por este trato particular podrían estar obligados a pagar al menos una cantidad mínima de impuestos mediante otro impuesto adicional denominado “impuesto mínimo alternativo” (AMT, por sus siglas en inglés). File tax extension electronically for free Tal vez tenga que pagar el impuesto mínimo alternativo si sus ingresos tributables para fines tributarios normales, sumados a determinados ajustes y elementos de preferencia tributaria, superan una determinada cantidad. File tax extension electronically for free Vea el Formulario 6251, Alternative Minimum Tax — Individuals (Impuesto mínimo alternativo — personas físicas), en inglés. File tax extension electronically for free Ajustes y elementos de preferencia tributaria. File tax extension electronically for free   Los ajustes más comunes y elementos de preferencia tributaria abarcan los siguientes casos: Inclusión de exenciones personales, Inclusión de la deducción estándar (si ésta se reclamó), Inclusión de deducciones detalladas por concepto de impuestos estatales y locales, determinados intereses, la mayor parte de las deducciones misceláneas y parte de los gastos médicos, Exclusión de todo reembolso de impuestos estatales y locales que se haya incluido en los ingresos brutos, Cambios en la depreciación acelerada de determinados bienes, La diferencia entre ganancias y pérdidas sobre la venta de bienes declarada para fines tributarios normales y del impuesto mínimo alternativo, Inclusión de determinados ingresos procedentes de opciones de compra de acciones con incentivo, Cambio en ciertas deducciones por pérdidas de actividades pasivas, Inclusión de algún valor de agotamiento que sea superior a la base ajustada de los bienes, Inclusión de una parte de la deducción por ciertos gastos de perforación intangibles e Inclusión de intereses exentos de impuestos sobre determinados bonos de una actividad privada. File tax extension electronically for free Información adicional. File tax extension electronically for free   Para más información acerca del impuesto mínimo alternativo, vea las Instrucciones para el Formulario 6251, en inglés. File tax extension electronically for free Impuestos Calculados por el IRS Si presenta la declaración para el 15 de abril de 2014, puede pedir que el IRS le calcule los impuestos en el Formulario 1040EZ, el Formulario 1040A o el Formulario 1040. File tax extension electronically for free Si el IRS le calcula los impuestos y usted pagó demasiado, recibirá un reembolso. File tax extension electronically for free Si no pagó lo suficiente, recibirá una factura que indique el saldo adeudado. File tax extension electronically for free Para no tener que pagar intereses o una multa por pagos morosos, tiene que pagar la factura dentro de 30 días a partir de la fecha de la factura o para la fecha de vencimiento para la presentación de la declaración, la que ocurra más tarde. File tax extension electronically for free El IRS también le calcula el crédito para ancianos o personas incapacitadas además del crédito por ingreso del trabajo. File tax extension electronically for free Cuándo el IRS no puede calcularle los impuestos. File tax extension electronically for free   El IRS no puede calcularle los impuestos si se da alguna de las siguientes condiciones: Desea que el reembolso se deposite directamente en sus cuentas. File tax extension electronically for free Desea que alguna parte del reembolso se aplique al impuesto estimado de 2014. File tax extension electronically for free Recibió ingresos para el año de fuentes que no sean salarios, sueldos, propinas, intereses, dividendos, beneficios de Seguro Social sujetos a impuestos, compensación por desempleo, distribuciones de un arreglo IRA, pensiones y anualidades. File tax extension electronically for free Su ingreso tributable es $100,000 o más. File tax extension electronically for free Detalla las deducciones. File tax extension electronically for free Presenta cualquiera de los siguientes formularios: Formulario 2555, Foreign Earned Income (Ingresos devengados en el extranjero), en inglés. File tax extension electronically for free Formulario 2555-EZ, Foreign Earned Income Exclusion (Exclusión de ingresos devengados en el extranjero), en inglés. File tax extension electronically for free Formulario 4137, Social Security and Medicare Tax on Unreported Tip Income (Impuestos del Seguro Social y Medicare sobre el ingreso de propinas no declaradas), en inglés. File tax extension electronically for free Formulario 4970, Tax on Accumulation Distribution of Trusts (Impuesto sobre distribuciones acumuladas de un fideicomiso), en inglés. File tax extension electronically for free Formulario 4972, Tax on Lump-Sum Distributions (Impuesto sobre distribuciones de sumas globales), en inglés. File tax extension electronically for free Formulario 6198, At-Risk Limitations (Límites sobre el monto en riesgo), en inglés. File tax extension electronically for free Formulario 6251, Alternative Minimum Tax—Individuals (Impuesto mínimo alternativo—personas físicas), en inglés. File tax extension electronically for free Formulario 8606, Nondeductible IRAs (Arreglos IRA no deducibles), en inglés. File tax extension electronically for free Formulario 8615, Tax for Certain Children Who Have Unearned Income (Impuesto para determinados hijos con ingresos no derivados del trabajo), en inglés. File tax extension electronically for free Formulario 8814, Parents' Election To Report Child's Interest and Dividends (Decisión de los padres de declarar los intereses y dividendos del hijo), en inglés. File tax extension electronically for free Formulario 8839, Qualified Adoption Expenses (Gastos de adopción calificados), en inglés. File tax extension electronically for free Formulario 8853, Archer MSAs and Long-Term Care Insurance Contracts (Planes de ahorros para gastos médicos Archer y contratos de seguro para cuidados a largo plazo), en inglés. File tax extension electronically for free Formulario 8889, Health Savings Accounts (HSAs) (Cuentas de ahorro para gastos médicos (HSA)), en inglés. File tax extension electronically for free Formulario 8919, Uncollected Social Security and Medicare Tax on Wages (Impuestos sobre salarios sujetos al Seguro Social y al Medicare no recaudados), en inglés. File tax extension electronically for free Cómo Presentar la Declaración Después de haber completado las líneas del formulario de impuestos que va a presentar, escriba su nombre y dirección. File tax extension electronically for free En el espacio provisto, anote su número de Seguro Social. File tax extension electronically for free Si es casado, escriba los números de Seguro Social de usted y su cónyuge aun si presenta una declaración por separado. File tax extension electronically for free Firme y feche la declaración y escriba su(s) oficio(s). File tax extension electronically for free Si presenta una declaración conjunta, usted y su cónyuge tienen que firmarla. File tax extension electronically for free En el espacio provisto, anote un número telefónico con su código de área donde ubicarlo durante el día. File tax extension electronically for free Esto agilizará la tramitación de su declaración si el IRS tiene una pregunta que puede ser resuelta por teléfono. File tax extension electronically for free Si presenta una declaración conjunta de impuestos, anote el número de teléfono donde usted o su cónyuge pueden ser localizados durante el día. File tax extension electronically for free Si desea autorizar al IRS para que hable sobre su declaración de impuestos del año 2013 con su amigo, con un miembro de su familia o con cualquier persona que usted elija, marque el recuadro “ Yes ” (Sí) en el área titulada “ Third Party Designee ” (Designación de un tercero) de su declaración de impuestos. File tax extension electronically for free También, escriba el nombre del designado, número de teléfono y cualesquier 5 dígitos que el designado elija como su número de identificación personal (PIN, por sus siglas en inglés). File tax extension electronically for free Si marca el recuadro “ Yes ” (Sí), usted y su cónyuge, si presentan una declaración conjunta, autoriza(n) a los empleados del IRS a llamar al designado para que éste conteste toda pregunta que surja durante el trámite de su declaración de impuestos. File tax extension electronically for free Complete y adjunte a su declaración en papel cualesquier anexo y formulario solicitado en las líneas que usted completó. File tax extension electronically for free Adjunte una copia de cada uno de los Formularios W-2 a la declaración en papel. File tax extension electronically for free Además, adjunte a su declaración en papel todo Formulario 1099-R recibido que indique retención de impuestos en el recuadro 4. File tax extension electronically for free Envíe la declaración al Internal Revenue Service Center (Centro de Servicio del IRS) que corresponda al área donde vive. File tax extension electronically for free Una lista de direcciones de Centros de Servicio se halla al final de la publicación y en las instrucciones de su declaración de impuestos. File tax extension electronically for free Datos a Incluir en el Formulario 1040EZ Lea las líneas 1 a 8b y llene las líneas que le correspondan. File tax extension electronically for free No llene las líneas 9 a 12. File tax extension electronically for free Si presenta una declaración conjunta, utilice el espacio a la izquierda de la línea 6 para indicar por separado los ingresos tributables suyos y los de su cónyuge. File tax extension electronically for free Pagos. File tax extension electronically for free   Anote en la línea 7 todo impuesto federal sobre los ingresos que se le haya retenido. File tax extension electronically for free El impuesto federal sobre los ingresos retenido aparece en el recuadro 2 del Formulario W-2 o en el recuadro 4 del Formulario 1099. File tax extension electronically for free Crédito por ingreso del trabajo. File tax extension electronically for free   Si puede reclamar este crédito, según se explica en el capítulo 36 , el IRS se lo puede calcular. File tax extension electronically for free Escriba “EIC” en el espacio a la izquierda de la línea 8a. File tax extension electronically for free Anote en la línea 8b la paga no tributable por combate que desee incluir en los ingresos derivados del trabajo. File tax extension electronically for free   Si su crédito de cualquier año posterior a 1996 fue reducido o denegado por el IRS, quizás tenga que presentar junto con la declaración el Formulario 8862(SP), Información Para Reclamar el Crédito Por Ingreso del Trabajo Después de Haber Sido Denegado (o el Formulario 8862, Information To Claim Earned Income Credit After Disallowance, en inglés). File tax extension electronically for free Para detalles adicionales, vea las Instrucciones para el Formulario 1040EZ, en inglés. File tax extension electronically for free Datos a Incluir en el Formulario 1040A Lea las líneas 1 a 27 y llene las líneas que le correspondan. File tax extension electronically for free Si presenta una declaración conjunta, utilice el espacio a la izquierda de la línea 27 para indicar por separado los ingresos tributables suyos y los de su cónyuge. File tax extension electronically for free No llene la línea 28. File tax extension electronically for free Llene las líneas 29 a 33 y 36 a 40 si le corresponden. File tax extension electronically for free Sin embargo, no llene las líneas 30 ni 38a si desea que el IRS le calcule los créditos indicados en dichas líneas. File tax extension electronically for free Además, escriba toda información adicional que le corresponda en el espacio a la izquierda de la línea 41. File tax extension electronically for free No llene las líneas 34, 35 ni 42 a la 46. File tax extension electronically for free Pagos. File tax extension electronically for free   Anote todo impuesto federal retenido sobre los ingresos que se indique en el recuadro 2 del Formulario W-2 o en el recuadro 4 del Formulario 1099, en la línea 36. File tax extension electronically for free Anote en la línea 37 todo pago de impuesto estimado que haya efectuado. File tax extension electronically for free Crédito por gastos del cuidado de menores y dependientes. File tax extension electronically for free   Si puede reclamar este crédito, según se explica en el capítulo 32 , complete el Formulario 2441, Child and Dependent Care Expenses (Gastos del cuidado de menores y dependientes), en inglés, y adjúntelo a su declaración. File tax extension electronically for free Anote la cantidad del crédito en la línea 29. File tax extension electronically for free El IRS no le calculará este crédito. File tax extension electronically for free Crédito para ancianos o personas incapacitadas. File tax extension electronically for free   Si puede reclamar este crédito, según se explica en el capítulo 33 , el IRS le calculará este crédito. File tax extension electronically for free Escriba “ CFE ” en el espacio a la izquierda de la línea 30 y adjunte el Anexo R del Formulario 1040, Credit for the Elderly or the Disabled (Crédito para ancianos o personas incapacitadas), en inglés, a su declaración de impuestos en papel. File tax extension electronically for free En el Anexo R, marque el recuadro de la Parte I correspondiente a su estado civil para efectos de la declaración y edad. File tax extension electronically for free Complete la Parte II y las líneas 11 y 13 de la Parte III, si le corresponden. File tax extension electronically for free Crédito por ingreso del trabajo. File tax extension electronically for free   Si puede reclamar este crédito, según se explica en el capítulo 36 , el IRS se lo calculará. File tax extension electronically for free Anote “EIC” a la izquierda del espacio de la línea 38a. File tax extension electronically for free Anote en la línea 38b la paga no tributable por combate que desee incluir en los ingresos derivados del trabajo. File tax extension electronically for free   Si tiene un hijo que le da derecho a este crédito, tiene que llenar el Anexo EIC (Formulario 1040 ó 1040A), Earned Income Credit (Crédito por ingreso del trabajo), en inglés, y adjuntarlo a su declaración en papel. File tax extension electronically for free Si no provee el número de Seguro Social de su hijo en la línea 2 del Anexo EIC, el crédito será reducido o denegado a menos que el hijo haya nacido y fallecido en el año 2013. File tax extension electronically for free   Si su crédito de cualquier año posterior a 1996 fue reducido o denegado por el IRS, tal vez tenga que presentar junto con la declaración el Formulario 8862(SP) (o el Formulario 8862, en inglés). File tax extension electronically for free Para detalles adicionales, vea las Instrucciones para el Formulario 1040A. File tax extension electronically for free Datos a Incluir en el Formulario 1040 Lea las líneas 1 a 43 y llene las líneas que le correspondan. File tax extension electronically for free No llene la línea 44. File tax extension electronically for free Si presenta una declaración conjunta, utilice el espacio bajo las palabras “ Adjusted Gross Income ” (Ingresos brutos ajustados), en la primera página de la declaración para indicar por separado los ingresos tributables suyos y los de su cónyuge. File tax extension electronically for free Lea las líneas 45 a la 71. File tax extension electronically for free Llene las líneas que le correspondan, pero no llene las líneas 54, 61 ni 72. File tax extension electronically for free Además, no complete la línea 55 ni las líneas 73 a 77. File tax extension electronically for free No llene el recuadro “ c ” de la línea 53 si completa el Anexo R del Formulario 1040A o 1040, ni la línea 64a si desea que el IRS le calcule los créditos indicados en dichas líneas. File tax extension electronically for free Pagos. File tax extension electronically for free   Anote todo impuesto federal retenido sobre los ingresos que se indique en el recuadro 2 del Formulario W-2 o en el recuadro 4 del Formulario 1099, en la línea 62. File tax extension electronically for free Anote en la línea 63 todo pago de impuesto estimado que haya efectuado. File tax extension electronically for free Crédito por gastos del cuidado de menores y dependientes. File tax extension electronically for free   Si puede reclamar este crédito, según se explica en el capítulo 32 , complete el Formulario 2441, en inglés, y adjúntelo a su declaración en papel. File tax extension electronically for free Anote la cantidad del crédito en la línea 48. File tax extension electronically for free El IRS no le calculará este crédito. File tax extension electronically for free Crédito para ancianos o personas incapacitadas. File tax extension electronically for free   Si puede reclamar este crédito, según se explica en el capítulo 33 , el IRS puede calcularle este crédito. File tax extension electronically for free Escriba “CFE” al lado de la línea 53 y marque el recuadro “ c ” y adjunte el Anexo R del Formulario 1040A o 1040 a su declaración en papel. File tax extension electronically for free En el Anexo R del Formulario 1040A o 1040, marque el recuadro de la Parte I correspondiente a su estado civil para efectos de la declaración y edad. File tax extension electronically for free Complete la Parte II y las líneas 11 y 13 de la Parte III, si le corresponden. File tax extension electronically for free Crédito por ingreso del trabajo. File tax extension electronically for free   Si puede reclamar este crédito, según se explica en el capítulo 36 , el IRS se lo calculará. File tax extension electronically for free Anote “EIC” en la línea de puntos al lado de la línea 64a del Formulario 1040. File tax extension electronically for free Anote en la línea 64b la paga no tributable por combate que desee incluir en los ingresos derivados del trabajo. File tax extension electronically for free   Si tiene un hijo que le dé derecho a este crédito, tiene que llenar el Anexo EIC, Earned Income Credit (Crédito por ingreso del trabajo), en inglés, y adjuntarlo a su declaración en papel. File tax extension electronically for free Si no provee el número de Seguro Social de su hijo en la línea 2 del Anexo EIC (Formulario 1040 ó 1040A), el crédito será reducido o denegado a menos que su hijo haya nacido y fallecido en el año 2013. File tax extension electronically for free   Si su crédito de cualquier año posterior a 1996 fue reducido o denegado por el IRS, tal vez tenga que presentar junto con la declaración el Formulario 8862(SP), (o el Formulario 8862, en inglés). File tax extension electronically for free Para detalles adicionales, vea las Instrucciones para el Formulario 1040, en inglés. File tax extension electronically for free Prev  Up  Next   Home   More Online Publications
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File tax extension electronically for free 24. File tax extension electronically for free   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. File tax extension electronically for free Household items. File tax extension electronically for free Deduction more than $500. File tax extension electronically for free Form 1098-C. File tax extension electronically for free Filing deadline approaching and still no Form 1098-C. File tax extension electronically for free Exception 1—vehicle used or improved by organization. File tax extension electronically for free Exception 2—vehicle given or sold to needy individual. File tax extension electronically for free Deduction $500 or less. File tax extension electronically for free Right to use property. File tax extension electronically for free Tangible personal property. File tax extension electronically for free Future interest. File tax extension electronically for free Determining Fair Market Value Giving Property That Has Decreased in Value Giving Property That Has Increased in Value When To DeductChecks. File tax extension electronically for free Text message. File tax extension electronically for free Credit card. File tax extension electronically for free Pay-by-phone account. File tax extension electronically for free Stock certificate. File tax extension electronically for free Promissory note. File tax extension electronically for free Option. File tax extension electronically for free Borrowed funds. File tax extension electronically for free 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. File tax extension electronically for free It discusses the following topics. File tax extension electronically for free The types of organizations to which you can make deductible charitable contributions. File tax extension electronically for free The types of contributions you can deduct. File tax extension electronically for free How much you can deduct. File tax extension electronically for free What records you must keep. File tax extension electronically for free How to report your charitable contributions. File tax extension electronically for free A charitable contribution is a donation or gift to, or for the use of, a qualified organization. File tax extension electronically for free It is voluntary and is made without getting, or expecting to get, anything of equal value. File tax extension electronically for free Form 1040 required. File tax extension electronically for free    To deduct a charitable contribution, you must file Form 1040 and itemize deductions on Schedule A. File tax extension electronically for free The amount of your deduction may be limited if certain rules and limits explained in this chapter apply to you. File tax extension electronically for free The limits are explained in detail in Publication 526. File tax extension electronically for free 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. File tax extension electronically for free Most organizations other than churches and governments must apply to the IRS to become a qualified organization. File tax extension electronically for free How to check whether an organization can receive deductible charitable contributions. File tax extension electronically for free   You can ask any organization whether it is a qualified organization, and most will be able to tell you. File tax extension electronically for free Or go to IRS. File tax extension electronically for free gov. File tax extension electronically for free Click on “Tools” and then on “Exempt Organizations Select Check” (www. File tax extension electronically for free irs. File tax extension electronically for free gov/Charities-&-Non-Profits/Exempt-Organizations-Select-Check). File tax extension electronically for free This online tool will enable you to search for qualified organizations. File tax extension electronically for free You can also call the IRS to find out if an organization is qualified. File tax extension electronically for free Call 1-877-829-5500. File tax extension electronically for free 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. File tax extension electronically for free Deaf or hard of hearing individuals can also contact the IRS through relay services such as the Federal Relay Service at www. File tax extension electronically for free gsa. File tax extension electronically for free gov/fedrelay. File tax extension electronically for free Types of Qualified Organizations Generally, only the following types of organizations can be qualified organizations. File tax extension electronically for free 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). File tax extension electronically for free 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. File tax extension electronically for free Certain organizations that foster national or international amateur sports competition also qualify. File tax extension electronically for free War veterans' organizations, including posts, auxiliaries, trusts, or foundations, organized in the United States or any of its possessions (including Puerto Rico). File tax extension electronically for free Domestic fraternal societies, orders, and associations operating under the lodge system. File tax extension electronically for free (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. File tax extension electronically for free ) Certain nonprofit cemetery companies or corporations. File tax extension electronically for free (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. File tax extension electronically for free ) The United States or any state, the District of Columbia, a U. File tax extension electronically for free S. File tax extension electronically for free possession (including Puerto Rico), a political subdivision of a state or U. File tax extension electronically for free S. File tax extension electronically for free possession, or an Indian tribal government or any of its subdivisions that perform substantial government functions. File tax extension electronically for free (Your contribution to this type of organization is only deductible if it is to be used solely for public purposes. File tax extension electronically for free ) Examples. File tax extension electronically for free    The following list gives some examples of qualified organizations. File tax extension electronically for free Churches, a convention or association of churches, temples, synagogues, mosques, and other religious organizations. File tax extension electronically for free Most nonprofit charitable organizations such as the American Red Cross and the United Way. File tax extension electronically for free Most nonprofit educational organizations, including the Boy Scouts of America, Girl Scouts of America, colleges, and museums. File tax extension electronically for free 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. File tax extension electronically for free 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 . File tax extension electronically for free Nonprofit hospitals and medical research organizations. File tax extension electronically for free Utility company emergency energy programs, if the utility company is an agent for a charitable organization that assists individuals with emergency energy needs. File tax extension electronically for free Nonprofit volunteer fire companies. File tax extension electronically for free Nonprofit organizations that develop and maintain public parks and recreation facilities. File tax extension electronically for free Civil defense organizations. File tax extension electronically for free Certain foreign charitable organizations. File tax extension electronically for free   Under income tax treaties with Canada, Israel, and Mexico, you may be able to deduct contributions to certain Canadian, Israeli, or Mexican charitable organizations. File tax extension electronically for free Generally, you must have income from sources in that country. File tax extension electronically for free For additional information on the deduction of contributions to Canadian charities, see Publication 597, Information on the United States–Canada Income Tax Treaty. File tax extension electronically for free If you need more information on how to figure your contribution to Mexican and Israeli charities, see Publication 526. File tax extension electronically for free Contributions You Can Deduct Generally, you can deduct contributions of money or property you make to, or for the use of, a qualified organization. File tax extension electronically for free 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. File tax extension electronically for free The contributions must be made to a qualified organization and not set aside for use by a specific person. File tax extension electronically for free 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. File tax extension electronically for free See Contributions of Property , later in this chapter. File tax extension electronically for free 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. File tax extension electronically for free See Limits on Deductions , later. File tax extension electronically for free In addition, the total of your charitable contribution deduction and certain other itemized deductions may be limited. File tax extension electronically for free See chapter 29. File tax extension electronically for free Table 24-1 gives examples of contributions you can and cannot deduct. File tax extension electronically for free 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. File tax extension electronically for free Also see Contributions From Which You Benefit under Contributions You Cannot Deduct, later. File tax extension electronically for free If you pay more than fair market value to a qualified organization for goods or services, the excess may be a charitable contribution. File tax extension electronically for free For the excess amount to qualify, you must pay it with the intent to make a charitable contribution. File tax extension electronically for free Example 1. File tax extension electronically for free You pay $65 for a ticket to a dinner-dance at a church. File tax extension electronically for free Your entire $65 payment goes to the church. File tax extension electronically for free The ticket to the dinner-dance has a fair market value of $25. File tax extension electronically for free When you buy your ticket, you know that its value is less than your payment. File tax extension electronically for free To figure the amount of your charitable contribution, subtract the value of the benefit you receive ($25) from your total payment ($65). File tax extension electronically for free You can deduct $40 as a contribution to the church. File tax extension electronically for free Example 2. File tax extension electronically for free At a fundraising auction conducted by a charity, you pay $600 for a week's stay at a beach house. File tax extension electronically for free The amount you pay is no more than the fair rental value. File tax extension electronically for free You have not made a deductible charitable contribution. File tax extension electronically for free Athletic events. File tax extension electronically for free   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. File tax extension electronically for free   If any part of your payment is for tickets (rather than the right to buy tickets), that part is not deductible. File tax extension electronically for free Subtract the price of the tickets from your payment. File tax extension electronically for free You can deduct 80% of the remaining amount as a charitable contribution. File tax extension electronically for free Example 1. File tax extension electronically for free You pay $300 a year for membership in a university's athletic scholarship program. File tax extension electronically for free 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. File tax extension electronically for free You can deduct $240 (80% of $300) as a charitable contribution. File tax extension electronically for free Table 24-1. File tax extension electronically for free Examples of Charitable Contributions—A Quick Check Use the following lists for a quick check of whether you can deduct a contribution. File tax extension electronically for free See the rest of this chapter for more information and additional rules and limits that may apply. File tax extension electronically for free 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. File tax extension electronically for free 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. File tax extension electronically for free 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. File tax extension electronically for free You must subtract the usual price of a ticket ($120) from your $300 payment. File tax extension electronically for free The result is $180. File tax extension electronically for free Your deductible charitable contribution is $144 (80% of $180). File tax extension electronically for free Charity benefit events. File tax extension electronically for free   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. File tax extension electronically for free   If there is an established charge for the event, that charge is the value of your benefit. File tax extension electronically for free If there is no established charge, the reasonable value of the right to attend the event is the value of your benefit. File tax extension electronically for free Whether you use the tickets or other privileges has no effect on the amount you can deduct. File tax extension electronically for free However, if you return the ticket to the qualified organization for resale, you can deduct the entire amount you paid for the ticket. File tax extension electronically for free    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. File tax extension electronically for free If the ticket shows the price of admission and the amount of the contribution, you can deduct the contribution amount. File tax extension electronically for free Example. File tax extension electronically for free You pay $40 to see a special showing of a movie for the benefit of a qualified organization. File tax extension electronically for free Printed on the ticket is “Contribution—$40. File tax extension electronically for free ” If the regular price for the movie is $8, your contribution is $32 ($40 payment − $8 regular price). File tax extension electronically for free Membership fees or dues. File tax extension electronically for free    You may be able to deduct membership fees or dues you pay to a qualified organization. File tax extension electronically for free However, you can deduct only the amount that is more than the value of the benefits you receive. File tax extension electronically for free    You cannot deduct dues, fees, or assessments paid to country clubs and other social organizations. File tax extension electronically for free They are not qualified organizations. File tax extension electronically for free Certain membership benefits can be disregarded. File tax extension electronically for free   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. File tax extension electronically for free 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. File tax extension electronically for free 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. File tax extension electronically for free 20. File tax extension electronically for free Token items. File tax extension electronically for free   You do not have to reduce your contribution by the value of any benefit you receive if both of the following are true. File tax extension electronically for free You receive only a small item or other benefit of token value. File tax extension electronically for free 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. File tax extension electronically for free Written statement. File tax extension electronically for free   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. File tax extension electronically for free 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. File tax extension electronically for free It must also give you a good faith estimate of the value of those goods or services. File tax extension electronically for free   The organization can give you the statement either when it solicits or when it receives the payment from you. File tax extension electronically for free Exception. File tax extension electronically for free   An organization will not have to give you this statement if one of the following is true. File tax extension electronically for free 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. File tax extension electronically for free You receive only items whose value is not substantial as described under Token items , earlier. File tax extension electronically for free You receive only membership benefits that can be disregarded, as described earlier. File tax extension electronically for free Expenses Paid for Student Living With You You may be able to deduct some expenses of having a student live with you. File tax extension electronically for free 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. File tax extension electronically for free You can deduct up to $50 a month for each full calendar month the student lives with you. File tax extension electronically for free Any month when conditions (1) through (3) are met for 15 days or more counts as a full month. File tax extension electronically for free For additional information, see Expenses Paid for Student Living With You in Publication 526. File tax extension electronically for free Mutual exchange program. File tax extension electronically for free   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. File tax extension electronically for free Table 24-2. File tax extension electronically for free Volunteers' Questions and Answers If you volunteer for a qualified organization, the following questions and answers may apply to you. File tax extension electronically for free All of the rules explained in this chapter also apply. File tax extension electronically for free See, in particular, Out-of-Pocket Expenses in Giving Services . File tax extension electronically for free Question Answer I volunteer 6 hours a week in the office of a qualified organization. File tax extension electronically for free The receptionist is paid $10 an hour for the same work. File tax extension electronically for free Can I deduct $60 a week for my time?    No, you cannot deduct the value of your time or services. File tax extension electronically for free The office is 30 miles from my home. File tax extension electronically for free 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. File tax extension electronically for free If you don't want to figure your actual costs, you can deduct 14 cents for each mile. File tax extension electronically for free I volunteer as a Red Cross nurse's aide at a hospital. File tax extension electronically for free 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. File tax extension electronically for free I pay a babysitter to watch my children while I volunteer for a qualified organization. File tax extension electronically for free 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. File tax extension electronically for free (If you have childcare expenses so you can work for pay, see chapter 32. File tax extension electronically for free ) 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. File tax extension electronically for free 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. File tax extension electronically for free Table 24-2 contains questions and answers that apply to some individuals who volunteer their services. File tax extension electronically for free Conventions. File tax extension electronically for free   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. File tax extension electronically for free However, see Travel , later. File tax extension electronically for free   You cannot deduct personal expenses for sightseeing, fishing parties, theater tickets, or nightclubs. File tax extension electronically for free You also cannot deduct transportation, meals and lodging, and other expenses for your spouse or children. File tax extension electronically for free    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. File tax extension electronically for free You can, however, deduct unreimbursed expenses that are directly connected with giving services for your church during the convention. File tax extension electronically for free Uniforms. File tax extension electronically for free   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. File tax extension electronically for free Foster parents. File tax extension electronically for free   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. File tax extension electronically for free A qualified organization must select the individuals you take into your home for foster care. File tax extension electronically for free    You can deduct expenses that meet both of the following requirements. File tax extension electronically for free They are unreimbursed out-of-pocket expenses to feed, clothe, and care for the foster child. File tax extension electronically for free They are incurred primarily to benefit the qualified organization. File tax extension electronically for free   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. File tax extension electronically for free For details, see chapter 3. File tax extension electronically for free Example. File tax extension electronically for free You cared for a foster child because you wanted to adopt her, not to benefit the agency that placed her in your home. File tax extension electronically for free Your unreimbursed expenses are not deductible as charitable contributions. File tax extension electronically for free Car expenses. File tax extension electronically for free   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. File tax extension electronically for free You cannot deduct general repair and maintenance expenses, depreciation, registration fees, or the costs of tires or insurance. File tax extension electronically for free    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. File tax extension electronically for free   You can deduct parking fees and tolls whether you use your actual expenses or the standard mileage rate. File tax extension electronically for free   You must keep reliable written records of your car expenses. File tax extension electronically for free For more information, see Car expenses under Records To Keep, later. File tax extension electronically for free Travel. File tax extension electronically for free   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. File tax extension electronically for free This applies whether you pay the expenses directly or indirectly. File tax extension electronically for free You are paying the expenses indirectly if you make a payment to the charitable organization and the organization pays for your travel expenses. File tax extension electronically for free   The deduction for travel expenses will not be denied simply because you enjoy providing services to the charitable organization. File tax extension electronically for free 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. File tax extension electronically for free 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. File tax extension electronically for free Example 1. File tax extension electronically for free You are a troop leader for a tax-exempt youth group and you take the group on a camping trip. File tax extension electronically for free You are responsible for overseeing the setup of the camp and for providing adult supervision for other activities during the entire trip. File tax extension electronically for free You participate in the activities of the group and enjoy your time with them. File tax extension electronically for free You oversee the breaking of camp and you transport the group home. File tax extension electronically for free You can deduct your travel expenses. File tax extension electronically for free Example 2. File tax extension electronically for free You sail from one island to another and spend 8 hours a day counting whales and other forms of marine life. File tax extension electronically for free The project is sponsored by a charitable organization. File tax extension electronically for free In most circumstances, you cannot deduct your expenses. File tax extension electronically for free Example 3. File tax extension electronically for free You work for several hours each morning on an archaeological dig sponsored by a charitable organization. File tax extension electronically for free The rest of the day is free for recreation and sightseeing. File tax extension electronically for free You cannot take a charitable contribution deduction even though you work very hard during those few hours. File tax extension electronically for free Example 4. File tax extension electronically for free You spend the entire day attending a charitable organization's regional meeting as a chosen representative. File tax extension electronically for free In the evening you go to the theater. File tax extension electronically for free You can claim your travel expenses as charitable contributions, but you cannot claim the cost of your evening at the theater. File tax extension electronically for free Daily allowance (per diem). File tax extension electronically for free   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. File tax extension electronically for free You may be able to deduct any necessary travel expenses that are more than the allowance. File tax extension electronically for free Deductible travel expenses. File tax extension electronically for free   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. File tax extension electronically for free Because these travel expenses are not business-related, they are not subject to the same limits as business-related expenses. File tax extension electronically for free For information on business travel expenses, see Travel Expenses in chapter 26. File tax extension electronically for free Contributions You Cannot Deduct There are some contributions you cannot deduct, such as those made to specific individuals and those made to nonqualified organizations. File tax extension electronically for free (See Contributions to Individuals and Contributions to Nonqualified Organizations , next. File tax extension electronically for free ) There are others you can deduct only part of, as discussed later under Contributions From Which You Benefit . File tax extension electronically for free Contributions to Individuals You cannot deduct contributions to specific individuals, including the following. File tax extension electronically for free Contributions to fraternal societies made for the purpose of paying medical or burial expenses of deceased members. File tax extension electronically for free Contributions to individuals who are needy or worthy. File tax extension electronically for free You cannot deduct these contributions even if you make them to a qualified organization for the benefit of a specific person. File tax extension electronically for free 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. File tax extension electronically for free Example. File tax extension electronically for free You can deduct contributions to a qualified organization for flood relief, hurricane relief, or other disaster relief. File tax extension electronically for free However, you cannot deduct contributions earmarked for relief of a particular individual or family. File tax extension electronically for free Payments to a member of the clergy that can be spent as he or she wishes, such as for personal expenses. File tax extension electronically for free Expenses you paid for another person who provided services to a qualified organization. File tax extension electronically for free Example. File tax extension electronically for free Your son does missionary work. File tax extension electronically for free You pay his expenses. File tax extension electronically for free You cannot claim a deduction for your son's unreimbursed expenses related to his contribution of services. File tax extension electronically for free Payments to a hospital that are for a specific patient's care or for services for a specific patient. File tax extension electronically for free You cannot deduct these payments even if the hospital is operated by a city, a state, or other qualified organization. File tax extension electronically for free Contributions to Nonqualified Organizations You cannot deduct contributions to organizations that are not qualified to receive tax-deductible contributions, including the following. File tax extension electronically for free 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. File tax extension electronically for free Chambers of commerce and other business leagues or organizations (but see chapter 28). File tax extension electronically for free Civic leagues and associations. File tax extension electronically for free Communist organizations. File tax extension electronically for free Country clubs and other social clubs. File tax extension electronically for free Most foreign organizations (other than certain Canadian, Israeli, or Mexican charitable organizations). File tax extension electronically for free For details, see Publication 526. File tax extension electronically for free Homeowners' associations. File tax extension electronically for free Labor unions (but see chapter 28). File tax extension electronically for free Political organizations and candidates. File tax extension electronically for free 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. File tax extension electronically for free See Contributions From Which You Benefit under Contributions You Can Deduct, earlier. File tax extension electronically for free These contributions include the following. File tax extension electronically for free Contributions for lobbying. File tax extension electronically for free This includes amounts that you earmark for use in, or in connection with, influencing specific legislation. File tax extension electronically for free Contributions to a retirement home for room, board, maintenance, or admittance. File tax extension electronically for free Also, if the amount of your contribution depends on the type or size of apartment you will occupy, it is not a charitable contribution. File tax extension electronically for free Costs of raffles, bingo, lottery, etc. File tax extension electronically for free 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. File tax extension electronically for free 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. File tax extension electronically for free Dues to fraternal orders and similar groups. File tax extension electronically for free However, see Membership fees or dues , earlier, under Contributions You Can Deduct. File tax extension electronically for free Tuition, or amounts you pay instead of tuition. File tax extension electronically for free 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. File tax extension electronically for free 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. File tax extension electronically for free ” 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. File tax extension electronically for free Personal Expenses You cannot deduct personal, living, or family expenses, such as the following items. File tax extension electronically for free 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. File tax extension electronically for free 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). File tax extension electronically for free You also may be able to claim an exemption for the child. File tax extension electronically for free See Adopted child in chapter 3. File tax extension electronically for free 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). File tax extension electronically for free 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. File tax extension electronically for free However, if the property has increased in value, you may have to make some adjustments to the amount of your deduction. File tax extension electronically for free See Giving Property That Has Increased in Value , later. File tax extension electronically for free 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. File tax extension electronically for free Clothing and household items. File tax extension electronically for free   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. File tax extension electronically for free Exception. File tax extension electronically for free   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. File tax extension electronically for free Household items. File tax extension electronically for free   Household items include: Furniture and furnishings, Electronics, Appliances, Linens, and Other similar items. File tax extension electronically for free   Household items do not include: Food, Paintings, antiques, and other objects of art, Jewelry and gems, and Collections. File tax extension electronically for free Cars, boats, and airplanes. File tax extension electronically for free    The following rules apply to any donation of a qualified vehicle. File tax extension electronically for free 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. File tax extension electronically for free Deduction more than $500. File tax extension electronically for free   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. File tax extension electronically for free 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. File tax extension electronically for free Form 1098-C. File tax extension electronically for free   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. File tax extension electronically for free The Form 1098-C (or other statement) will show the gross proceeds from the sale of the vehicle. File tax extension electronically for free   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. File tax extension electronically for free   If you do not attach Form 1098-C (or other statement), you cannot deduct your contribution. File tax extension electronically for free    You must get Form 1098-C (or other statement) within 30 days of the sale of the vehicle. File tax extension electronically for free But if exception 1 or 2 (described later) applies, you must get Form 1098-C (or other statement) within 30 days of your donation. File tax extension electronically for free Filing deadline approaching and still no Form 1098-C. File tax extension electronically for free   If the filing deadline is approaching and you still do not have a Form 1098-C, you have two choices. File tax extension electronically for free Request an automatic 6-month extension of time to file your return. File tax extension electronically for free You can get this extension by filing Form 4868, Application for Automatic Extension of Time to File U. File tax extension electronically for free S. File tax extension electronically for free Individual Income Tax Return. File tax extension electronically for free  For more information, see Automatic Extension in chapter 1. File tax extension electronically for free File the return on time without claiming the deduction for the qualified vehicle. File tax extension electronically for free After receiving the Form 1098-C, file an amended return, Form 1040X, claiming the deduction. File tax extension electronically for free Attach Copy B of Form 1098-C (or other statement) to the amended return. File tax extension electronically for free For more information about amended returns, see Amended Returns and Claims for Refund in chapter 1. File tax extension electronically for free Exceptions. File tax extension electronically for free   There are two exceptions to the rules just described for deductions of more than $500. File tax extension electronically for free Exception 1—vehicle used or improved by organization. File tax extension electronically for free   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. File tax extension electronically for free 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. File tax extension electronically for free The Form 1098-C (or other statement) will show whether this exception applies. File tax extension electronically for free Exception 2—vehicle given or sold to needy individual. File tax extension electronically for free   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. File tax extension electronically for free 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. File tax extension electronically for free The Form 1098-C (or other statement) will show whether this exception applies. File tax extension electronically for free   This exception does not apply if the organization sells the vehicle at auction. File tax extension electronically for free In that case, you cannot deduct the vehicle's fair market value. File tax extension electronically for free Example. File tax extension electronically for free Anita donates a used car to a qualified organization. File tax extension electronically for free She bought it 3 years ago for $9,000. File tax extension electronically for free A used car guide shows the fair market value for this type of car is $6,000. File tax extension electronically for free However, Anita gets a Form 1098-C from the organization showing the car was sold for $2,900. File tax extension electronically for free Neither exception 1 nor exception 2 applies. File tax extension electronically for free If Anita itemizes her deductions, she can deduct $2,900 for her donation. File tax extension electronically for free She must attach Form 1098-C and Form 8283 to her return. File tax extension electronically for free Deduction $500 or less. File tax extension electronically for free   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. File tax extension electronically for free 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. File tax extension electronically for free   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. File tax extension electronically for free 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. File tax extension electronically for free Partial interest in property. File tax extension electronically for free   Generally, you cannot deduct a charitable contribution of less than your entire interest in property. File tax extension electronically for free Right to use property. File tax extension electronically for free   A contribution of the right to use property is a contribution of less than your entire interest in that property and is not deductible. File tax extension electronically for free For exceptions and more information, see Partial Interest in Property Not in Trust in Publication 561. File tax extension electronically for free Future interests in tangible personal property. File tax extension electronically for free   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. File tax extension electronically for free Tangible personal property. File tax extension electronically for free   This is any property, other than land or buildings, that can be seen or touched. File tax extension electronically for free It includes furniture, books, jewelry, paintings, and cars. File tax extension electronically for free Future interest. File tax extension electronically for free   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. File tax extension electronically for free Determining Fair Market Value This section discusses general guidelines for determining the fair market value of various types of donated property. File tax extension electronically for free Publication 561 contains a more complete discussion. File tax extension electronically for free 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. File tax extension electronically for free Used clothing and household items. File tax extension electronically for free   The fair market value of used clothing and household goods is usually far less than what you paid for them when they were new. File tax extension electronically for free   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. File tax extension electronically for free See Household Goods in Publication 561 for information on the valuation of household goods, such as furniture, appliances, and linens. File tax extension electronically for free Example. File tax extension electronically for free Dawn Greene donated a coat to a thrift store operated by her church. File tax extension electronically for free She paid $300 for the coat 3 years ago. File tax extension electronically for free Similar coats in the thrift store sell for $50. File tax extension electronically for free The fair market value of the coat is $50. File tax extension electronically for free Dawn's donation is limited to $50. File tax extension electronically for free Cars, boats, and airplanes. File tax extension electronically for free   If you contribute a car, boat, or airplane to a charitable organization, you must determine its fair market value. File tax extension electronically for free 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. File tax extension electronically for free The guides may be published monthly or seasonally and for different regions of the country. File tax extension electronically for free These guides also provide estimates for adjusting for unusual equipment, unusual mileage, and physical condition. File tax extension electronically for free The prices are not “official” and these publications are not considered an appraisal of any specific donated property. File tax extension electronically for free But they do provide clues for making an appraisal and suggest relative prices for comparison with current sales and offerings in your area. File tax extension electronically for free   You can also find used car pricing information on the Internet. File tax extension electronically for free Example. File tax extension electronically for free You donate a used car in poor condition to a local high school for use by students studying car repair. File tax extension electronically for free A used car guide shows the dealer retail value for this type of car in poor condition is $1,600. File tax extension electronically for free However, the guide shows the price for a private party sale of the car is only $750. File tax extension electronically for free The fair market value of the car is considered to be $750. File tax extension electronically for free Large quantities. File tax extension electronically for free   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. File tax extension electronically for free 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. File tax extension electronically for free You cannot claim a deduction for the difference between the property's basis and its fair market value. File tax extension electronically for free 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. File tax extension electronically for free Your basis in property is generally what you paid for it. File tax extension electronically for free See chapter 13 if you need more information about basis. File tax extension electronically for free Different rules apply to figuring your deduction, depending on whether the property is: Ordinary income property, or Capital gain property. File tax extension electronically for free Ordinary income property. File tax extension electronically for free   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. File tax extension electronically for free 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. File tax extension electronically for free Amount of deduction. File tax extension electronically for free   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. File tax extension electronically for free Generally, this rule limits the deduction to your basis in the property. File tax extension electronically for free Example. File tax extension electronically for free You donate stock you held for 5 months to your church. File tax extension electronically for free The fair market value of the stock on the day you donate it is $1,000, but you paid only $800 (your basis). File tax extension electronically for free 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). File tax extension electronically for free Capital gain property. File tax extension electronically for free   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. File tax extension electronically for free 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. File tax extension electronically for free Amount of deduction — general rule. File tax extension electronically for free   When figuring your deduction for a contribution of capital gain property, you generally can use the fair market value of the property. File tax extension electronically for free Exceptions. File tax extension electronically for free   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. File tax extension electronically for free Generally, this means reducing the fair market value to the property's cost or other basis. File tax extension electronically for free Bargain sales. File tax extension electronically for free   A bargain sale of property is a sale or exchange for less than the property's fair market value. File tax extension electronically for free A bargain sale to a qualified organization is partly a charitable contribution and partly a sale or exchange. File tax extension electronically for free A bargain sale may result in a taxable gain. File tax extension electronically for free More information. File tax extension electronically for free   For more information on donating appreciated property, see Giving Property That Has Increased in Value in Publication 526. File tax extension electronically for free 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 ). File tax extension electronically for free This applies whether you use the cash or an accrual method of accounting. File tax extension electronically for free Time of making contribution. File tax extension electronically for free   Usually, you make a contribution at the time of its unconditional delivery. File tax extension electronically for free Checks. File tax extension electronically for free   A check you mail to a charity is considered delivered on the date you mail it. File tax extension electronically for free Text message. File tax extension electronically for free   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. File tax extension electronically for free Credit card. File tax extension electronically for free    Contributions charged on your credit card are deductible in the year you make the charge. File tax extension electronically for free Pay-by-phone account. File tax extension electronically for free    Contributions made through a pay-by-phone account are considered delivered on the date the financial institution pays the amount. File tax extension electronically for free Stock certificate. File tax extension electronically for free   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. File tax extension electronically for free 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. File tax extension electronically for free Promissory note. File tax extension electronically for free   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. File tax extension electronically for free Option. File tax extension electronically for free    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. File tax extension electronically for free Borrowed funds. File tax extension electronically for free   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. File tax extension electronically for free Limits on Deductions The amount you can deduct for charitable contributions cannot be more than 50% of your adjusted gross income (AGI). File tax extension electronically for free 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. File tax extension electronically for free If your total contributions for the year are 20% or less of your AGI, these limits do not apply to you. File tax extension electronically for free The limits are discussed in detail under Limits on Deductions in Publication 526. File tax extension electronically for free A higher limit applies to certain qualified conservation contributions. File tax extension electronically for free See Publication 526 for details. File tax extension electronically for free Carryovers You can carry over any contributions you cannot deduct in the current year because they exceed your adjusted-gross-income limits. File tax extension electronically for free You can deduct the excess in each of the next 5 years until it is used up, but not beyond that time. File tax extension electronically for free For more information, see Carryovers in Publication 526. File tax extension electronically for free Records To Keep You must keep records to prove the amount of the contributions you make during the year. File tax extension electronically for free 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. File tax extension electronically for free Note. File tax extension electronically for free 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. File tax extension electronically for free (See Contributions From Which You Benefit under Contributions You Can Deduct, earlier. File tax extension electronically for free ) Keep the statement for your records. File tax extension electronically for free It may satisfy all or part of the recordkeeping requirements explained in the following discussions. File tax extension electronically for free Cash Contributions Cash contributions include those paid by cash, check, electronic funds transfer, debit card, credit card, or payroll deduction. File tax extension electronically for free You cannot deduct a cash contribution, regardless of the amount, unless you keep one of the following. File tax extension electronically for free A bank record that shows the name of the qualified organization, the date of the contribution, and the amount of the contribution. File tax extension electronically for free Bank records may include: A canceled check, A bank or credit union statement, or A credit card statement. File tax extension electronically for free 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. File tax extension electronically for free The payroll deduction records described next. File tax extension electronically for free Payroll deductions. File tax extension electronically for free   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. File tax extension electronically for free If your employer withheld $250 or more from a single paycheck, see Contributions of $250 or More , next. File tax extension electronically for free 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. File tax extension electronically for free 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. File tax extension electronically for free Amount of contribution. File tax extension electronically for free   In figuring whether your contribution is $250 or more, do not combine separate contributions. File tax extension electronically for free For example, if you gave your church $25 each week, your weekly payments do not have to be combined. File tax extension electronically for free Each payment is a separate contribution. File tax extension electronically for free   If contributions are made by payroll deduction, the deduction from each paycheck is treated as a separate contribution. File tax extension electronically for free   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. File tax extension electronically for free Acknowledgment. File tax extension electronically for free   The acknowledgment must meet these tests. File tax extension electronically for free It must be written. File tax extension electronically for free 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. File tax extension electronically for free The acknowledgment does not need to describe or estimate the value of an intangible religious benefit. File tax extension electronically for free An intangible religious benefit is a benefit that generally is not sold in commercial transactions outside a donative (gift) context. File tax extension electronically for free An example is admission to a religious ceremony. File tax extension electronically for free 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. File tax extension electronically for free   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. File tax extension electronically for free If the acknowledgment shows the date of the contribution and meets the other tests just described, you do not need any other records. File tax extension electronically for free Payroll deductions. File tax extension electronically for free   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. File tax extension electronically for free 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. File tax extension electronically for free   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. File tax extension electronically for free 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). File tax extension electronically for free 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. File tax extension electronically for free Amount of deduction. File tax extension electronically for free   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. File tax extension electronically for free   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. File tax extension electronically for free 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. File tax extension electronically for free 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. File tax extension electronically for free 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. File tax extension electronically for free 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). File tax extension electronically for free Additional records. File tax extension electronically for free   You must also keep reliable written records for each item of contributed property. File tax extension electronically for free Your written records must include the following information. File tax extension electronically for free The name and address of the organization to which you contributed. File tax extension electronically for free The date and location of the contribution. File tax extension electronically for free A description of the property in detail reasonable under the circumstances. File tax extension electronically for free 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. File tax extension electronically for free The fair market value of the property at the time of the contribution and how you figured the fair market value. File tax extension electronically for free If it was determined by appraisal, keep a signed copy of the appraisal. File tax extension electronically for free The cost or other basis of the property, if you must reduce its fair market value by appreciation. File tax extension electronically for free Your records should also include the amount of the reduction and how you figured it. File tax extension electronically for free 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. File tax extension electronically for free Your records must include the amount you claimed as a deduction in any earlier years for contributions of other interests in this property. File tax extension electronically for free 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. File tax extension electronically for free The terms of any conditions attached to the contribution of property. File tax extension electronically for free 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. File tax extension electronically for free 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. File tax extension electronically for free 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 . File tax extension electronically for free The acknowledgment must also meet these tests. File tax extension electronically for free It must be written. File tax extension electronically for free 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). File tax extension electronically for free 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. File tax extension electronically for free 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. File tax extension electronically for free Deductions Over $500 You are required to give additional information if you claim a deduction over $500 for noncash charitable contributions. File tax extension electronically for free See Records To Keep in Publication 526 for more information. File tax extension electronically for free 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. File tax extension electronically for free You must have adequate records to prove the amount of the expenses. File tax extension electronically for free 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. File tax extension electronically for free The acknowledgment does not need to describe or estimate the value of an intangible religious benefit (defined earlier under Acknowledgment ). File tax extension electronically for free 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. File tax extension electronically for free Car expenses. File tax extension electronically for free   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. File tax extension electronically for free Whether your records are considered reliable depends on all the facts and circumstances. File tax extension electronically for free Generally, they may be considered reliable if you made them regularly and at or near the time you had the expenses. File tax extension electronically for free   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. File tax extension electronically for free 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. File tax extension electronically for free If you deduct your actual expenses, your records must show the costs of operating the car that are directly related to a charitable purpose. File tax extension electronically for free   See Car expenses under Out-of-Pocket Expenses in Giving Services, earlier, for the expenses you can deduct. File tax extension electronically for free How To Report Report your charitable contributions on Schedule A (Form 1040). File tax extension electronically for free If your total deduction for all noncash contributions for the year is over $500, you must also file Form 8283. File tax extension electronically for free See How To Report in Publication 526 for more information. File tax extension electronically for free Prev  Up  Next   Home   More Online Publications