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

TurboTax Federal Free Edition - File Taxes Online

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

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


© 2012 - 2018 All rights reserved.

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

State Tax Form 2014

2013 Tax Forms 1040ezH & R Block1040 Tax Form1040ez Form 2013 Pdf1040 Amendment2012 Income Tax FormsTurbo Tax Ez FormEfileFiling 2010 Taxes In 2013Free Tax Filing 2012Ez File Tax ReturnHow To Amend A Tax ReturnWhere To File 2012 Federal Income Tax ReturnFree Turbo Tax 20081040ez Tax InstructionsArmy One Source TaxesI Need To File My 2009 Tax ReturnHow To File 2010 Taxes In 2013Free Tax E FileHow To Amend 2012 Tax ReturnHow To Do 1040ez Tax FormHow Do I Ammend My TaxesTax Forms For 2012 Federal1040ez FormsFiling 1040ez OnlineAmended Federal Tax Return FormFile Taxes 2014Free Tax Filing Hr BlockTaxes HrblockTurbotax 2010 DownloadForm 1040x 2009Corporation Tax SoftwareTax AideFree Printable Tax FormsH&r Free Federal Tax FilingLate Tax Filing2010 Amended Tax FormE File TaxesHow To File Taxes On UnemploymentForm 1040 Ez

State Tax Form 2014

State tax form 2014 Publication 526 - Main Content Table of Contents Organizations That Qualify To Receive Deductible ContributionsTypes of Qualified Organizations Contributions You Can DeductContributions From Which You Benefit Expenses Paid for Student Living With You Out-of-Pocket Expenses in Giving Services Expenses of Whaling Captains Contributions You Cannot DeductContributions to Individuals Contributions to Nonqualified Organizations Contributions From Which You Benefit Value of Time or Services Personal Expenses Appraisal Fees Contributions to Donor-Advised Funds Partial Interest in Property Contributions of PropertyContributions Subject to Special Rules Determining Fair Market Value Giving Property That Has Decreased in Value Giving Property That Has Increased in Value Penalty When To DeductChecks. State tax form 2014 Text message. State tax form 2014 Credit card. State tax form 2014 Pay-by-phone account. State tax form 2014 Stock certificate. State tax form 2014 Promissory note. State tax form 2014 Option. State tax form 2014 Borrowed funds. State tax form 2014 Conditional gift. State tax form 2014 Limits on Deductions50% Limit 30% Limit Special 30% Limit for Capital Gain Property 20% Limit Special 50% Limit for Qualified Conservation Contributions How To Figure Your Deduction When Limits Apply Records To KeepCash Contributions Noncash Contributions Out-of-Pocket Expenses How To ReportReporting expenses for student living with you. State tax form 2014 Total deduction over $500. State tax form 2014 Deduction over $5,000 for one item. State tax form 2014 Vehicle donations. State tax form 2014 Clothing and household items not in good used condition. State tax form 2014 Easement on building in historic district. State tax form 2014 Deduction over $500,000. State tax form 2014 How To Get Tax HelpLow Income Taxpayer Clinics Organizations That Qualify To Receive Deductible Contributions You can deduct your contributions only if you make them to a qualified organization. State tax form 2014 Most organizations, other than churches and governments, must apply to the IRS to become a qualified organization. State tax form 2014 How to check whether an organization can receive deductible charitable contributions. State tax form 2014   You can ask any organization whether it is a qualified organization, and most will be able to tell you. State tax form 2014 Or go to IRS. State tax form 2014 gov. State tax form 2014 Click on “Tools” and then on “Exempt Organizations Select Check” (www. State tax form 2014 irs. State tax form 2014 gov/Charities-&-Non-Profits/Exempt-Organizations-Select-Check). State tax form 2014 This online tool will enable you to search for qualified organizations. State tax form 2014 You can also call the IRS to find out if an organization is qualified. State tax form 2014 Call 1-877-829-5500. State tax form 2014 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. State tax form 2014 Deaf or hard of hearing individuals can also contact the IRS through relay services such as the Federal Relay Service at www. State tax form 2014 gsa. State tax form 2014 gov/fedrelay. State tax form 2014 Types of Qualified Organizations Generally, only the following types of organizations can be qualified organizations. State tax form 2014 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). State tax form 2014 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. State tax form 2014 Certain organizations that foster national or international amateur sports competition also qualify. State tax form 2014 War veterans' organizations, including posts, auxiliaries, trusts, or foundations, organized in the United States or any of its possessions (including Puerto Rico). State tax form 2014 Domestic fraternal societies, orders, and associations operating under the lodge system. State tax form 2014 (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. State tax form 2014 ) Certain nonprofit cemetery companies or corporations. State tax form 2014 (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. State tax form 2014 ) The United States or any state, the District of Columbia, a U. State tax form 2014 S. State tax form 2014 possession (including Puerto Rico), a political subdivision of a state or U. State tax form 2014 S. State tax form 2014 possession, or an Indian tribal government or any of its subdivisions that perform substantial government functions. State tax form 2014 (Your contribution to this type of organization is deductible only if it is to be used solely for public purposes. State tax form 2014 ) Example 1. State tax form 2014 You contribute cash to your city's police department to be used as a reward for information about a crime. State tax form 2014 The city police department is a qualified organization, and your contribution is for a public purpose. State tax form 2014 You can deduct your contribution. State tax form 2014 Example 2. State tax form 2014 You make a voluntary contribution to the social security trust fund, not earmarked for a specific account. State tax form 2014 Because the trust fund is part of the U. State tax form 2014 S. State tax form 2014 Government, you contributed to a qualified organization. State tax form 2014 You can deduct your contribution. State tax form 2014 Examples. State tax form 2014   The following list gives some examples of qualified organizations. State tax form 2014 Churches, a convention or association of churches, temples, synagogues, mosques, and other religious organizations. State tax form 2014 Most nonprofit charitable organizations such as the American Red Cross and the United Way. State tax form 2014 Most nonprofit educational organizations, including the Boy Scouts of America, Girl Scouts of America, colleges, and museums. State tax form 2014 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. State tax form 2014 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 . State tax form 2014 Nonprofit hospitals and medical research organizations. State tax form 2014 Utility company emergency energy programs, if the utility company is an agent for a charitable organization that assists individuals with emergency energy needs. State tax form 2014 Nonprofit volunteer fire companies. State tax form 2014 Nonprofit organizations that develop and maintain public parks and recreation facilities. State tax form 2014 Civil defense organizations. State tax form 2014 Canadian charities. State tax form 2014   You may be able to deduct contributions to certain Canadian charitable organizations covered under an income tax treaty with Canada. State tax form 2014 To deduct your contribution to a Canadian charity, you generally must have income from sources in Canada. State tax form 2014 See Publication 597, Information on the United States-Canada Income Tax Treaty, for information on how to figure your deduction. State tax form 2014 Mexican charities. State tax form 2014   Under the U. State tax form 2014 S. State tax form 2014 -Mexico income tax treaty, a contribution to a Mexican charitable organization may be deductible, but only if and to the extent the contribution would have been treated as a charitable contribution to a public charity created or organized under U. State tax form 2014 S. State tax form 2014 law. State tax form 2014 To deduct your contribution to a Mexican charity, you must have income from sources in Mexico. State tax form 2014 The limits described in Limits on Deductions , later, apply and are figured using your income from Mexican sources. State tax form 2014 Israeli charities. State tax form 2014   Under the U. State tax form 2014 S. State tax form 2014 -Israel income tax treaty, a contribution to an Israeli charitable organization is deductible if and to the extent the contribution would have been treated as a charitable contribution if the organization had been created or organized under U. State tax form 2014 S. State tax form 2014 law. State tax form 2014 To deduct your contribution to an Israeli charity, you must have income from sources in Israel. State tax form 2014 The limits described in Limits on Deductions , later, apply. State tax form 2014 The deduction is also limited to 25% of your adjusted gross income from Israeli sources. State tax form 2014 Contributions You Can Deduct Generally, you can deduct contributions of money or property you make to, or for the use of, a qualified organization. State tax form 2014 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. State tax form 2014 The contributions must be made to a qualified organization and not set aside for use by a specific person. State tax form 2014 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. State tax form 2014 See Contributions of Property , later. State tax form 2014 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. State tax form 2014 In addition, the total of your charitable contributions deduction and certain other itemized deductions may be limited. State tax form 2014 See Limits on Deductions , later. State tax form 2014 Table 1 in this publication gives examples of contributions you can and cannot deduct. State tax form 2014 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. State tax form 2014 Also see Contributions From Which You Benefit under Contributions You Cannot Deduct, later. State tax form 2014 If you pay more than fair market value to a qualified organization for goods or services, the excess may be a charitable contribution. State tax form 2014 For the excess amount to qualify, you must pay it with the intent to make a charitable contribution. State tax form 2014 Example 1. State tax form 2014 You pay $65 for a ticket to a dinner-dance at a church. State tax form 2014 Your entire $65 payment goes to the church. State tax form 2014 The ticket to the dinner-dance has a fair market value of $25. State tax form 2014 When you buy your ticket, you know its value is less than your payment. State tax form 2014 To figure the amount of your charitable contribution, subtract the value of the benefit you receive ($25) from your total payment ($65). State tax form 2014 You can deduct $40 as a charitable contribution to the church. State tax form 2014 Example 2. State tax form 2014 At a fundraising auction conducted by a charity, you pay $600 for a week's stay at a beach house. State tax form 2014 The amount you pay is no more than the fair rental value. State tax form 2014 You have not made a deductible charitable contribution. State tax form 2014 Athletic events. State tax form 2014   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. State tax form 2014   If any part of your payment is for tickets (rather than the right to buy tickets), that part is not deductible. State tax form 2014 Subtract the price of the tickets from your payment. State tax form 2014 You can deduct 80% of the remaining amount as a charitable contribution. State tax form 2014 Example 1. State tax form 2014 You pay $300 a year for membership in a university's athletic scholarship program. State tax form 2014 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. State tax form 2014 You can deduct $240 (80% of $300) as a charitable contribution. State tax form 2014 Example 2. State tax form 2014 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. State tax form 2014 You must subtract the usual price of a ticket ($120) from your $300 payment. State tax form 2014 The result is $180. State tax form 2014 Your deductible charitable contribution is $144 (80% of $180). State tax form 2014 Charity benefit events. State tax form 2014   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. State tax form 2014   If there is an established charge for the event, that charge is the value of your benefit. State tax form 2014 If there is no established charge, the reasonable value of the right to attend the event is the value of your benefit. State tax form 2014 Whether you use the tickets or other privileges has no effect on the amount you can deduct. State tax form 2014 However, if you return the ticket to the qualified organization for resale, you can deduct the entire amount you paid for the ticket. State tax form 2014    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. State tax form 2014 If the ticket shows the price of admission and the amount of the contribution, you can deduct the contribution amount. State tax form 2014 Example. State tax form 2014 You pay $40 to see a special showing of a movie for the benefit of a qualified organization. State tax form 2014 Printed on the ticket is “Contribution–$40. State tax form 2014 ” If the regular price for the movie is $8, your contribution is $32 ($40 payment − $8 regular price). State tax form 2014 Membership fees or dues. State tax form 2014   You may be able to deduct membership fees or dues you pay to a qualified organization. State tax form 2014 However, you can deduct only the amount that is more than the value of the benefits you receive. State tax form 2014   You cannot deduct dues, fees, or assessments paid to country clubs and other social organizations. State tax form 2014 They are not qualified organizations. State tax form 2014 Certain membership benefits can be disregarded. State tax form 2014   Both you and the organization can disregard the following membership benefits if you get them in return for an annual payment of $75 or less. State tax form 2014 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. State tax form 2014 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. State tax form 2014 20. State tax form 2014 Token items. State tax form 2014   You do not have to reduce your contribution by the value of any benefit you receive if both of the following are true. State tax form 2014 You receive only a small item or other benefit of token value. State tax form 2014 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. State tax form 2014 The organization determines whether the value of an item or benefit is substantial by using Revenue Procedures 90-12 and 92-49 and the inflation adjustment in Revenue Procedure 2012–41. State tax form 2014 Written statement. State tax form 2014   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. State tax form 2014 The statement must say you can deduct only the amount of your payment that is more than the value of the goods or services you received. State tax form 2014 It must also give you a good faith estimate of the value of those goods or services. State tax form 2014   The organization can give you the statement either when it solicits or when it receives the payment from you. State tax form 2014 Exception. State tax form 2014   An organization will not have to give you this statement if one of the following is true. State tax form 2014 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. State tax form 2014 You receive only items whose value is not substantial as described under Token items , earlier. State tax form 2014 You receive only membership benefits that can be disregarded, as described under Membership fees or dues , earlier. State tax form 2014 Expenses Paid for Student Living With You You may be able to deduct some expenses of having a student live with you. State tax form 2014 You can deduct qualifying expenses for a foreign or American student who: Lives in your home under a written agreement between you and a qualified organization (defined later) as part of a program of the organization to provide educational opportunities for the student, Is not your relative (defined later) or dependent (also defined later), and Is a full-time student in the twelfth or any lower grade at a school in the United States. State tax form 2014 You can deduct up to $50 a month for each full calendar month the student lives with you. State tax form 2014 Any month when conditions (1) through (3) above are met for 15 or more days counts as a full month. State tax form 2014 Qualified organization. State tax form 2014   For these purposes, a qualified organization can be any of the organizations described earlier under Types of Qualified Organizations , except those in (4) and (5). State tax form 2014 For example, if you are providing a home for a student as part of a state or local government program, you cannot deduct your expenses as charitable contributions. State tax form 2014 But see Foster parents under Out-of-Pocket Expenses in Giving Services, later, if you provide the home as a foster parent. State tax form 2014 Relative. State tax form 2014   The term “relative” means any of the following persons. State tax form 2014 Your child, stepchild, foster child, or a descendant of any of them (for example, your grandchild). State tax form 2014 A legally adopted child is considered your child. State tax form 2014 Your brother, sister, half brother, half sister, stepbrother, or stepsister. State tax form 2014 Your father, mother, grandparent, or other direct ancestor. State tax form 2014 Your stepfather or stepmother. State tax form 2014 A son or daughter of your brother or sister. State tax form 2014 A brother or sister of your father or mother. State tax form 2014 Your son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law. State tax form 2014 Dependent. State tax form 2014   For this purpose, the term “dependent” means: A person you can claim as a dependent, or A person you could have claimed as a dependent except that: He or she received gross income of $3,900 or more, He or she filed a joint return, or You, or your spouse if filing jointly, could be claimed as a dependent on someone else's 2013 return. State tax form 2014    Foreign students brought to this country under a qualified international education exchange program and placed in American homes for a temporary period generally are not U. State tax form 2014 S. State tax form 2014 residents and cannot be claimed as dependents. State tax form 2014 Qualifying expenses. State tax form 2014   You may be able to deduct the cost of books, tuition, food, clothing, transportation, medical and dental care, entertainment, and other amounts you actually spend for the well-being of the student. State tax form 2014 Expenses that do not qualify. State tax form 2014   You cannot deduct depreciation on your home, the fair market value of lodging, and similar items not considered amounts actually spent by you. State tax form 2014 Nor can you deduct general household expenses, such as taxes, insurance, and repairs. State tax form 2014 Reimbursed expenses. State tax form 2014   In most cases, you cannot claim a charitable contribution deduction if you are compensated or reimbursed for any part of the costs of having a student live with you. State tax form 2014 However, you may be able to claim a charitable contribution deduction for the unreimbursed portion of your expenses if you are reimbursed only for an extraordinary or one-time item, such as a hospital bill or vacation trip, you paid in advance at the request of the student's parents or the sponsoring organization. State tax form 2014 Mutual exchange program. State tax form 2014   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. State tax form 2014 Reporting expenses. State tax form 2014   For a list of what you must file with your return if you deduct expenses for a student living with you, see Reporting expenses for student living with you under How To Report, later. State tax form 2014 Out-of-Pocket Expenses in Giving Services Table 2. State tax form 2014 Volunteers' Questions and Answers If you volunteer for a qualified organization, the following questions and answers may apply to you. State tax form 2014 All of the rules explained in this publication also apply. State tax form 2014 See, in particular, Out-of-Pocket Expenses in Giving Services . State tax form 2014 Question Answer I volunteer 6 hours a week in the office of a qualified organization. State tax form 2014 The receptionist is paid $10 an hour for the same work. State tax form 2014 Can I deduct $60 a week for my time? No, you cannot deduct the value of your time or services. State tax form 2014  The office is 30 miles from my home. State tax form 2014 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. State tax form 2014 If you do not want to figure your actual costs, you can deduct 14 cents for each mile. State tax form 2014 I volunteer as a Red Cross nurse's aide at a hospital. State tax form 2014 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. State tax form 2014 I pay a babysitter to watch my children while I volunteer for a qualified organization. State tax form 2014 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. State tax form 2014 (If you have childcare expenses so you can work for pay, see Publication 503, Child and Dependent Care Expenses. State tax form 2014 ) 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. State tax form 2014 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. State tax form 2014 Table 2 contains questions and answers that apply to some individuals who volunteer their services. State tax form 2014 Underprivileged youths selected by charity. State tax form 2014   You can deduct reasonable unreimbursed out-of-pocket expenses you pay to allow underprivileged youths to attend athletic events, movies, or dinners. State tax form 2014 The youths must be selected by a charitable organization whose goal is to reduce juvenile delinquency. State tax form 2014 Your own similar expenses in accompanying the youths are not deductible. State tax form 2014 Conventions. State tax form 2014   If a qualified organization selects you to attend a convention as its representative, you can deduct your unreimbursed expenses for travel, including reasonable amounts for meals and lodging, while away from home overnight for the convention. State tax form 2014 However, see Travel , later. State tax form 2014   You cannot deduct personal expenses for sightseeing, fishing parties, theater tickets, or nightclubs. State tax form 2014 You also cannot deduct travel, meals and lodging, and other expenses for your spouse or children. State tax form 2014   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. State tax form 2014 You can, however, deduct unreimbursed expenses that are directly connected with giving services for your church during the convention. State tax form 2014 Uniforms. State tax form 2014   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. State tax form 2014 Foster parents. State tax form 2014   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. State tax form 2014 A qualified organization must select the individuals you take into your home for foster care. State tax form 2014   You can deduct expenses that meet both of the following requirements. State tax form 2014 They are unreimbursed out-of-pocket expenses to feed, clothe, and care for the foster child. State tax form 2014 They are incurred primarily to benefit the qualified organization. State tax form 2014   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. State tax form 2014 For details, see Publication 501, Exemptions, Standard Deduction, and Filing Information. State tax form 2014 Example. State tax form 2014 You cared for a foster child because you wanted to adopt her, not to benefit the agency that placed her in your home. State tax form 2014 Your unreimbursed expenses are not deductible as charitable contributions. State tax form 2014 Church deacon. State tax form 2014   You can deduct as a charitable contribution any unreimbursed expenses you have while in a permanent diaconate program established by your church. State tax form 2014 These expenses include the cost of vestments, books, and transportation required in order to serve in the program as either a deacon candidate or an ordained deacon. State tax form 2014 Car expenses. State tax form 2014   You can deduct as a charitable contribution any unreimbursed out-of-pocket expenses, such as the cost of gas and oil, directly related to the use of your car in giving services to a charitable organization. State tax form 2014 You cannot deduct general repair and maintenance expenses, depreciation, registration fees, or the costs of tires or insurance. State tax form 2014   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. State tax form 2014   You can deduct parking fees and tolls whether you use your actual expenses or the standard mileage rate. State tax form 2014   You must keep reliable written records of your car expenses. State tax form 2014 For more information, see Car expenses under Records To Keep, later. State tax form 2014 Travel. State tax form 2014   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. State tax form 2014 This applies whether you pay the expenses directly or indirectly. State tax form 2014 You are paying the expenses indirectly if you make a payment to the charitable organization and the organization pays for your travel expenses. State tax form 2014   The deduction for travel expenses will not be denied simply because you enjoy providing services to the charitable organization. State tax form 2014 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. State tax form 2014 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. State tax form 2014 Example 1. State tax form 2014 You are a troop leader for a tax-exempt youth group and you take the group on a camping trip. State tax form 2014 You are responsible for overseeing the setup of the camp and for providing adult supervision for other activities during the entire trip. State tax form 2014 You participate in the activities of the group and enjoy your time with them. State tax form 2014 You oversee the breaking of camp and you transport the group home. State tax form 2014 You can deduct your travel expenses. State tax form 2014 Example 2. State tax form 2014 You sail from one island to another and spend 8 hours a day counting whales and other forms of marine life. State tax form 2014 The project is sponsored by a charitable organization. State tax form 2014 In most circumstances, you cannot deduct your expenses. State tax form 2014 Example 3. State tax form 2014 You work for several hours each morning on an archeological dig sponsored by a charitable organization. State tax form 2014 The rest of the day is free for recreation and sightseeing. State tax form 2014 You cannot take a charitable contribution deduction even though you work very hard during those few hours. State tax form 2014 Example 4. State tax form 2014 You spend the entire day attending a charitable organization's regional meeting as a chosen representative. State tax form 2014 In the evening you go to the theater. State tax form 2014 You can claim your travel expenses as charitable contributions, but you cannot claim the cost of your evening at the theater. State tax form 2014 Daily allowance (per diem). State tax form 2014   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. State tax form 2014 You may be able to deduct any necessary travel expenses that are more than the allowance. State tax form 2014 Deductible travel expenses. State tax form 2014   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. State tax form 2014 Because these travel expenses are not business-related, they are not subject to the same limits as business related expenses. State tax form 2014 For information on business travel expenses, see Travel in Publication 463, Travel, Entertainment, Gift, and Car Expenses. State tax form 2014 Expenses of Whaling Captains You may be able to deduct as a charitable contribution any reasonable and necessary whaling expenses you pay during the year to carry out sanctioned whaling activities. State tax form 2014 The deduction is limited to $10,000 a year. State tax form 2014 To claim the deduction, you must be recognized by the Alaska Eskimo Whaling Commission as a whaling captain charged with the responsibility of maintaining and carrying out sanctioned whaling activities. State tax form 2014 Sanctioned whaling activities are subsistence bowhead whale hunting activities conducted under the management plan of the Alaska Eskimo Whaling Commission. State tax form 2014 Whaling expenses include expenses for: Acquiring and maintaining whaling boats, weapons, and gear used in sanctioned whaling activities, Supplying food for the crew and other provisions for carrying out these activities, and Storing and distributing the catch from these activities. State tax form 2014 You must keep records showing the time, place, date, amount, and nature of the expenses. State tax form 2014 For details, see Revenue Procedure 2006-50, which is on page 944 of Internal Revenue Bulletin 2006-47 at www. State tax form 2014 irs. State tax form 2014 gov/pub/irs-irbs/irb06-47. State tax form 2014 pdf. State tax form 2014 Contributions You Cannot Deduct There are some contributions you cannot deduct and others you can deduct only in part. State tax form 2014 You cannot deduct as a charitable contribution: A contribution to a specific individual, A contribution to a nonqualified organization, The part of a contribution from which you receive or expect to receive a benefit, The value of your time or services, Your personal expenses, A qualified charitable distribution from an individual retirement arrangement (IRA), Appraisal fees, Certain contributions to donor-advised funds, or Certain contributions of partial interests in property. State tax form 2014 Detailed discussions of these items follow. State tax form 2014 Contributions to Individuals You cannot deduct contributions to specific individuals, including the following. State tax form 2014 Contributions to fraternal societies made for the purpose of paying medical or burial expenses of members. State tax form 2014 Contributions to individuals who are needy or worthy. State tax form 2014 You cannot deduct these contributions even if you make them to a qualified organization for the benefit of a specific person. State tax form 2014 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. State tax form 2014 Example. State tax form 2014 You can deduct contributions to a qualified organization for flood relief, hurricane relief, or other disaster relief. State tax form 2014 However, you cannot deduct contributions earmarked for relief of a particular individual or family. State tax form 2014 Payments to a member of the clergy that can be spent as he or she wishes, such as for personal expenses. State tax form 2014 Expenses you paid for another person who provided services to a qualified organization. State tax form 2014 Example. State tax form 2014 Your son does missionary work. State tax form 2014 You pay his expenses. State tax form 2014 You cannot claim a deduction for your son's unreimbursed expenses related to his contribution of services. State tax form 2014 Payments to a hospital that are for a specific patient's care or for services for a specific patient. State tax form 2014 You cannot deduct these payments even if the hospital is operated by a city, state, or other qualified organization. State tax form 2014 Contributions to Nonqualified Organizations You cannot deduct contributions to organizations that are not qualified to receive tax-deductible contributions, including the following. State tax form 2014 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. State tax form 2014 Chambers of commerce and other business leagues or organizations. State tax form 2014 Civic leagues and associations. State tax form 2014 Communist organizations. State tax form 2014 Country clubs and other social clubs. State tax form 2014 Foreign organizations other than certain Canadian, Israeli, or Mexican charitable organizations. State tax form 2014 (See Canadian charities , Mexican charities , and Israeli charities under Organizations That Qualify To Receive Deductible Contributions, earlier. State tax form 2014 ) Also, you cannot deduct a contribution you made to any qualifying organization if the contribution is earmarked to go to a foreign organization. State tax form 2014 However, certain contributions to a qualified organization for use in a program conducted by a foreign charity may be deductible as long as they are not earmarked to go to the foreign charity. State tax form 2014 For the contribution to be deductible, the qualified organization must approve the program as furthering its own exempt purposes and must keep control over the use of the contributed funds. State tax form 2014 The contribution is also deductible if the foreign charity is only an administrative arm of the qualified organization. State tax form 2014 Homeowners' associations. State tax form 2014 Labor unions. State tax form 2014 But you may be able to deduct union dues as a miscellaneous itemized deduction, subject to the 2%-of-adjusted-gross-income limit, on Schedule A (Form 1040). State tax form 2014 See Publication 529, Miscellaneous Deductions. State tax form 2014 Political organizations and candidates. State tax form 2014 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. State tax form 2014 See Contributions From Which You Benefit under Contributions You Can Deduct, earlier. State tax form 2014 These contributions include the following. State tax form 2014 Contributions for lobbying. State tax form 2014 This includes amounts you earmark for use in, or in connection with, influencing specific legislation. State tax form 2014 Contributions to a retirement home for room, board, maintenance, or admittance. State tax form 2014 Also, if the amount of your contribution depends on the type or size of apartment you will occupy, it is not a charitable contribution. State tax form 2014 Costs of raffles, bingo, lottery, etc. State tax form 2014 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. State tax form 2014 For information on how to report gambling winnings and losses, see Deductions Not Subject to the 2% Limit in Publication 529. State tax form 2014 Dues to fraternal orders and similar groups. State tax form 2014 However, see Membership fees or dues under Contributions From Which You Benefit, earlier. State tax form 2014 Tuition, or amounts you pay instead of tuition. State tax form 2014 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. State tax form 2014 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. State tax form 2014 ” Contributions connected with split-dollar insurance arrangements. State tax form 2014 You cannot deduct any part of a contribution to a charitable organization if, in connection with the contribution, the organization directly or indirectly pays, has paid, or is expected to pay any premium on any life insurance, annuity, or endowment contract for which you, any member of your family, or any other person chosen by you (other than a qualified charitable organization) is a beneficiary. State tax form 2014 Example. State tax form 2014 You donate money to a charitable organization. State tax form 2014 The charity uses the money to purchase a cash value life insurance policy. State tax form 2014 The beneficiaries under the insurance policy include members of your family. State tax form 2014 Even though the charity may eventually get some benefit out of the insurance policy, you cannot deduct any part of the donation. State tax form 2014 Qualified Charitable Distributions A qualified charitable distribution (QCD) is a distribution made directly by the trustee of your individual retirement arrangement (IRA), other than a SEP or SIMPLE IRA, to certain qualified organizations. State tax form 2014 You must have been at least age 70½ when the distribution was made. State tax form 2014 Your total QCDs for the year cannot be more than $100,000. State tax form 2014 If all the requirements are met, a QCD is nontaxable, but you cannot claim a charitable contribution deduction for a QCD. State tax form 2014 See Publication 590, Individual Retirement Arrangements (IRAs), for more information about QCDs. State tax form 2014 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. State tax form 2014 Personal Expenses You cannot deduct personal, living, or family expenses, such as the following items. State tax form 2014 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. State tax form 2014 Adoption expenses, including fees paid to an adoption agency and the costs of keeping a child in your home before adoption is final. State tax form 2014 However, you may be able to claim a tax credit for these expenses. State tax form 2014 Also, you may be able to exclude from your gross income amounts paid or reimbursed by your employer for your adoption expenses. State tax form 2014 See Form 8839, Qualified Adoption Expenses, and its instructions, for more information. State tax form 2014 You also may be able to claim an exemption for the child. State tax form 2014 See Exemptions for Dependents in Publication 501 for more information. State tax form 2014 Appraisal Fees You cannot deduct as a charitable contribution any fees you pay to find the fair market value of donated property. State tax form 2014 But you can claim them, subject to the 2%-of-adjusted-gross-income limit, as a miscellaneous itemized deduction on Schedule A (Form 1040). State tax form 2014 See Deductions Subject to the 2% Limit in Publication 529 for more information. State tax form 2014 Contributions to Donor-Advised Funds You cannot deduct a contribution to a donor-advised fund if: The qualified organization that sponsors the fund is a war veterans' organization, a fraternal society, or a nonprofit cemetery company, or You do not have an acknowledgment from that sponsoring organization that it has exclusive legal control over the assets contributed. State tax form 2014 There are also other circumstances in which you cannot deduct your contribution to a donor-advised fund. State tax form 2014 Generally, a donor-advised fund is a fund or account in which a donor can, because of being a donor, advise the fund how to distribute or invest amounts held in the fund. State tax form 2014 For details, see Internal Revenue Code section 170(f)(18). State tax form 2014 Partial Interest in Property Generally, you cannot deduct a contribution of less than your entire interest in property. State tax form 2014 For details, see Partial Interest in Property under Contributions of Property, later. State tax form 2014 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. State tax form 2014 However, if the property has increased in value, you may have to make some adjustments to the amount of your deduction. State tax form 2014 See Giving Property That Has Increased in Value , later. State tax form 2014 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. State tax form 2014 Contributions Subject to Special Rules Special rules apply if you contribute: Clothing or household items, A car, boat, or airplane, Taxidermy property, Property subject to a debt, A partial interest in property, A fractional interest in tangible personal property, A qualified conservation contribution, A future interest in tangible personal property, Inventory from your business, or A patent or other intellectual property. State tax form 2014 These special rules are described next. State tax form 2014 Clothing and Household Items You cannot take a deduction for clothing or household items you donate unless the clothing or household items are in good used condition or better. State tax form 2014 Exception. State tax form 2014   You can take a deduction for a contribution of an item of clothing or a household item that is not in good used condition or better if you deduct more than $500 for it and include a qualified appraisal of it with your return. State tax form 2014 Household items. State tax form 2014   Household items include: Furniture and furnishings, Electronics, Appliances, Linens, and Other similar items. State tax form 2014   Household items do not include: Food, Paintings, antiques, and other objects of art, Jewelry and gems, and Collections. State tax form 2014 Fair market value. State tax form 2014   To determine the fair market value of these items, use the rules under Determining Fair Market Value , later. State tax form 2014 Cars, Boats, and Airplanes The following rules apply to any donation of a qualified vehicle. State tax form 2014 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. State tax form 2014 Deduction more than $500. State tax form 2014   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. State tax form 2014 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. State tax form 2014 Form 1098-C. State tax form 2014   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. State tax form 2014 The Form 1098-C (or other statement) will show the gross proceeds from the sale of the vehicle. State tax form 2014   If you e-file your return, you must: Attach Copy B of Form 1098-C to Form 8453, U. State tax form 2014 S. State tax form 2014 Individual Income Tax Transmittal for an IRS e-file Return, and mail the forms to the IRS, or Include Copy B of Form 1098-C as a pdf attachment if your software program allows it. State tax form 2014   If you do not attach Form 1098-C (or other statement), you cannot deduct your contribution. State tax form 2014    You must get Form 1098-C (or other statement) within 30 days of the sale of the vehicle. State tax form 2014 But if exception 1 or 2 (described later) applies, you must get Form 1098-C (or other statement) within 30 days of your donation. State tax form 2014 Filing deadline approaching and still no Form 1098-C. State tax form 2014   If the filing deadline is approaching and you still do not have a Form 1098-C, you have two choices. State tax form 2014 Request an automatic 6-month extension of time to file your return. State tax form 2014 You can get this extension by filing Form 4868, Application for Automatic Extension of Time To File U. State tax form 2014 S. State tax form 2014 Individual Income Tax Return. State tax form 2014 For more information, see the instructions for Form 4868. State tax form 2014 File the return on time without claiming the deduction for the qualified vehicle. State tax form 2014 After receiving the Form 1098-C, file an amended return, Form 1040X, Amended U. State tax form 2014 S. State tax form 2014 Individual Income Tax Return, claiming the deduction. State tax form 2014 Attach Copy B of Form 1098-C (or other statement) to the amended return. State tax form 2014 Exceptions. State tax form 2014   There are two exceptions to the rules just described for deductions of more than $500. State tax form 2014 Exception 1—vehicle used or improved by organization. State tax form 2014   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. State tax form 2014 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. State tax form 2014 The Form 1098-C (or other statement) will show whether this exception applies. State tax form 2014    Exception 2—vehicle given or sold to needy individual. State tax form 2014   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. State tax form 2014 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. State tax form 2014 The Form 1098-C (or other statement) will show whether this exception applies. State tax form 2014   This exception does not apply if the organization sells the vehicle at auction. State tax form 2014 In that case, you cannot deduct the vehicle's fair market value. State tax form 2014 Example. State tax form 2014 Anita donates a used car to a qualified organization. State tax form 2014 She bought it 3 years ago for $9,000. State tax form 2014 A used car guide shows the fair market value for this type of car is $6,000. State tax form 2014 However, Anita gets a Form 1098-C from the organization showing the car was sold for $2,900. State tax form 2014 Neither exception 1 nor exception 2 applies. State tax form 2014 If Anita itemizes her deductions, she can deduct $2,900 for her donation. State tax form 2014 She must attach Form 1098-C and Form 8283 to her return. State tax form 2014 Deduction $500 or less. State tax form 2014   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. State tax form 2014 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. State tax form 2014   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. State tax form 2014 The statement must contain the information and meet the tests for an acknowledgment described under Contributions of $250 or More under Records To Keep, later. State tax form 2014 Fair market value. State tax form 2014   To determine a vehicle's fair market value, use the rules described under Determining Fair Market Value , later. State tax form 2014 Donations of inventory. State tax form 2014   The vehicle donation rules just described do not apply to donations of inventory. State tax form 2014 For example, these rules do not apply if you are a car dealer who donates a car you had been holding for sale to customers. State tax form 2014 See Inventory , later. State tax form 2014 Taxidermy Property If you donate taxidermy property to a qualified organization, your deduction is limited to your basis in the property or its fair market value, whichever is less. State tax form 2014 This applies if you prepared, stuffed, or mounted the property or paid or incurred the cost of preparing, stuffing, or mounting the property. State tax form 2014 Your basis for this purpose includes only the cost of preparing, stuffing, and mounting the property. State tax form 2014 Your basis does not include transportation or travel costs. State tax form 2014 It also does not include the direct or indirect costs for hunting or killing an animal, such as equipment costs. State tax form 2014 In addition, it does not include the value of your time. State tax form 2014 Taxidermy property means any work of art that: Is the reproduction or preservation of an animal, in whole or in part, Is prepared, stuffed, or mounted to recreate one or more characteristics of the animal, and Contains a part of the body of the dead animal. State tax form 2014 Property Subject to a Debt If you contribute property subject to a debt (such as a mortgage), you must reduce the fair market value of the property by: Any allowable deduction for interest you paid (or will pay) that is attributable to any period after the contribution, and If the property is a bond, the lesser of: Any allowable deduction for interest you paid (or will pay) to buy or carry the bond that is attributable to any period before the contribution, or The interest, including bond discount, receivable on the bond that is attributable to any period before the contribution, and that is not includible in your income due to your accounting method. State tax form 2014 This prevents you from deducting the same amount as both investment interest and a charitable contribution. State tax form 2014 If the recipient (or another person) assumes the debt, you must also reduce the fair market value of the property by the amount of the outstanding debt assumed. State tax form 2014 The amount of the debt is also treated as an amount realized on the sale or exchange of property for purposes of figuring your taxable gain (if any). State tax form 2014 For more information, see Bargain Sales under Giving Property That Has Increased in Value, later. State tax form 2014 Partial Interest in Property Generally, you cannot deduct a charitable contribution of less than your entire interest in property. State tax form 2014 Right to use property. State tax form 2014   A contribution of the right to use property is a contribution of less than your entire interest in that property and is not deductible. State tax form 2014 Example 1. State tax form 2014 You own a 10-story office building and donate rent-free use of the top floor to a charitable organization. State tax form 2014 Because you still own the building, you have contributed a partial interest in the property and cannot take a deduction for the contribution. State tax form 2014 Example 2. State tax form 2014 Mandy White owns a vacation home at the beach that she sometimes rents to others. State tax form 2014 For a fund-raising auction at her church, she donated the right to use the vacation home for 1 week. State tax form 2014 At the auction, the church received and accepted a bid from Lauren Green equal to the fair rental value of the home for 1 week. State tax form 2014 Mandy cannot claim a deduction because of the partial interest rule. State tax form 2014 Lauren cannot claim a deduction either, because she received a benefit equal to the amount of her payment. State tax form 2014 See Contributions From Which You Benefit , earlier. State tax form 2014 Exceptions. State tax form 2014   You can deduct a charitable contribution of a partial interest in property only if that interest represents one of the following items. State tax form 2014 A remainder interest in your personal home or farm. State tax form 2014 A remainder interest is one that passes to a beneficiary after the end of an earlier interest in the property. State tax form 2014 Example. State tax form 2014 You keep the right to live in your home during your lifetime and give your church a remainder interest that begins upon your death. State tax form 2014 You can deduct the value of the remainder interest. State tax form 2014 An undivided part of your entire interest. State tax form 2014 This must consist of a part of every substantial interest or right you own in the property and must last as long as your interest in the property lasts. State tax form 2014 But see Fractional Interest in Tangible Personal Property , later. State tax form 2014 Example. State tax form 2014 You contribute voting stock to a qualified organization but keep the right to vote the stock. State tax form 2014 The right to vote is a substantial right in the stock. State tax form 2014 You have not contributed an undivided part of your entire interest and cannot deduct your contribution. State tax form 2014 A partial interest that would be deductible if transferred to certain types of trusts. State tax form 2014 A qualified conservation contribution (defined later). State tax form 2014 For information about how to figure the value of a contribution of a partial interest in property, see Partial Interest in Property Not in Trust in Publication 561. State tax form 2014 Fractional Interest in Tangible Personal Property You cannot deduct a charitable contribution of a fractional interest in tangible personal property unless all interests in the property are held immediately before the contribution by: You, or You and the qualifying organization receiving the contribution. State tax form 2014 If you make an additional contribution later, the fair market value of that contribution will be determined by using the smaller of: The fair market value of the property at the time of the initial contribution, or The fair market value of the property at the time of the additional contribution. State tax form 2014 Tangible personal property is defined later under Future Interest in Tangible Personal Property . State tax form 2014 A fractional interest in property is an undivided portion of your entire interest in the property. State tax form 2014 Example. State tax form 2014 An undivided one-quarter interest in a painting that entitles an art museum to possession of the painting for 3 months of each year is a fractional interest in the property. State tax form 2014 Recapture of deduction. State tax form 2014   You must recapture your charitable contribution deduction by including it in your income if both of the following statements are true. State tax form 2014 You contributed a fractional interest in tangible personal property after August 17, 2006. State tax form 2014 You do not contribute the rest of your interests in the property to the original recipient or, if it no longer exists, another qualified organization on or before the earlier of: The date that is 10 years after the date of the initial contribution, or The date of your death. State tax form 2014   Recapture is also required if the qualified organization has not taken substantial physical possession of the property and used it in a way related to the organization's purpose during the period beginning on the date of the initial contribution and ending on the earlier of: The date that is 10 years after the date of the initial contribution, or The date of your death. State tax form 2014 Additional tax. State tax form 2014   If you must recapture your deduction, you must also pay interest and an additional tax equal to 10% of the amount recaptured. State tax form 2014 Qualified Conservation Contribution A qualified conservation contribution is a contribution of a qualified real property interest to a qualified organization to be used only for conservation purposes. State tax form 2014 Qualified organization. State tax form 2014   For purposes of a qualified conservation contribution, a qualified organization is: A governmental unit, A publicly supported charity, or An organization controlled by, and operated for the exclusive benefit of, a governmental unit or a publicly supported charity. State tax form 2014 The organization also must have a commitment to protect the conservation purposes of the donation and must have the resources to enforce the restrictions. State tax form 2014   A publicly supported charity is an organization of the type described in (1) under Types of Qualified Organizations , earlier, that normally receives a substantial part of its support, other than income from its exempt activities, from direct or indirect contributions from the general public or from governmental units. State tax form 2014 Qualified real property interest. State tax form 2014   This is any of the following interests in real property. State tax form 2014 Your entire interest in real estate other than a mineral interest (subsurface oil, gas, or other minerals, and the right of access to these minerals). State tax form 2014 A remainder interest. State tax form 2014 A restriction (granted in perpetuity) on the use that may be made of the real property. State tax form 2014 Conservation purposes. State tax form 2014   Your contribution must be made only for one of the following conservation purposes. State tax form 2014 Preserving land areas for outdoor recreation by, or for the education of, the general public. State tax form 2014 Protecting a relatively natural habitat of fish, wildlife, or plants, or a similar ecosystem. State tax form 2014 Preserving open space, including farmland and forest land, if it yields a significant public benefit. State tax form 2014 The open space must be preserved either for the scenic enjoyment of the general public or under a clearly defined federal, state, or local governmental conservation policy. State tax form 2014 Preserving a historically important land area or a certified historic structure. State tax form 2014 Building in registered historic district. State tax form 2014   If a building in a registered historic district is a certified historic structure, a contribution of a qualified real property interest that is an easement or other restriction on the exterior of the building is deductible only if it meets all of the following conditions. State tax form 2014 The restriction must preserve the entire exterior of the building (including its front, sides, rear, and height) and must prohibit any change to the exterior of the building that is inconsistent with its historical character. State tax form 2014 You and the organization receiving the contribution must enter into a written agreement certifying, under penalty of perjury, that the organization: Is a qualified organization with a purpose of environmental protection, land conservation, open space preservation, or historic preservation, and Has the resources to manage and enforce the restriction and a commitment to do so. State tax form 2014 You must include with your return: A qualified appraisal, Photographs of the building's entire exterior, and A description of all restrictions on development of the building, such as zoning laws and restrictive covenants. State tax form 2014   If you claimed the rehabilitation credit for the building for any of the 5 years before the year of the contribution, your charitable deduction is reduced. State tax form 2014 For more information, see Form 3468, Investment Credit, and Internal Revenue Code section 170(f)(14). State tax form 2014   If you claim a deduction of more than $10,000, your deduction will not be allowed unless you pay a $500 filing fee. State tax form 2014 See Form 8283-V, Payment Voucher for Filing Fee Under Section 170(f)(13), and its instructions. State tax form 2014 You may be able to deduct the filing fee as a miscellaneous itemized deduction, subject to the 2%-of-adjusted-gross-income limit, on Schedule A (Form 1040). State tax form 2014 See Deductions Subject to the 2% Limit in Publication 529 for more information. State tax form 2014 More information. State tax form 2014   For information about determining the fair market value of qualified conservation contributions, see Publication 561. State tax form 2014 For information about the limits that apply to deductions for this type of contribution, see Limits on Deductions , later. State tax form 2014 For more information about qualified conservation contributions, see Regulations section 1. State tax form 2014 170A-14. State tax form 2014 Future Interest in Tangible Personal Property You cannot deduct the value of a charitable contribution of a future interest in tangible personal property until all intervening interests in and rights to the actual possession or enjoyment of the property have either expired or been turned over to someone other than yourself, a related person, or a related organization. State tax form 2014 But see Fractional Interest in Tangible Personal Property , earlier, and Tangible personal property put to unrelated use , later. State tax form 2014 Related persons include your spouse, children, grandchildren, brothers, sisters, and parents. State tax form 2014 Related organizations may include a partnership or corporation in which you have an interest, or an estate or trust with which you have a connection. State tax form 2014 Tangible personal property. State tax form 2014   This is any property, other than land or buildings, that can be seen or touched. State tax form 2014 It includes furniture, books, jewelry, paintings, and cars. State tax form 2014 Future interest. State tax form 2014   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. State tax form 2014 Example. State tax form 2014 You own an antique car that you contribute to a museum. State tax form 2014 You give up ownership, but retain the right to keep the car in your garage with your personal collection. State tax form 2014 Because you keep an interest in the property, you cannot deduct the contribution. State tax form 2014 If you turn the car over to the museum in a later year, giving up all rights to its use, possession, and enjoyment, you can take a deduction for the contribution in that later year. State tax form 2014 Inventory If you contribute inventory (property you sell in the course of your business), the amount you can deduct is the smaller of its fair market value on the day you contributed it or its basis. State tax form 2014 The basis of contributed inventory is any cost incurred for the inventory in an earlier year that you would otherwise include in your opening inventory for the year of the contribution. State tax form 2014 You must remove the amount of your charitable contribution deduction from your opening inventory. State tax form 2014 It is not part of the cost of goods sold. State tax form 2014 If the cost of donated inventory is not included in your opening inventory, the inventory's basis is zero and you cannot claim a charitable contribution deduction. State tax form 2014 Treat the inventory's cost as you would ordinarily treat it under your method of accounting. State tax form 2014 For example, include the purchase price of inventory bought and donated in the same year in the cost of goods sold for that year. State tax form 2014 A special rule applies to certain donations of food inventory. State tax form 2014 See Food Inventory, later. State tax form 2014 Patents and Other Intellectual Property If you donate intellectual property to a qualified organization, your deduction is limited to the basis of the property or the fair market value of the property, whichever is smaller. State tax form 2014 Intellectual property means any of the following: Patents. State tax form 2014 Copyrights (other than a copyright described in Internal Revenue Code sections 1221(a)(3) or 1231(b)(1)(C)). State tax form 2014 Trademarks. State tax form 2014 Trade names. State tax form 2014 Trade secrets. State tax form 2014 Know-how. State tax form 2014 Software (other than software described in Internal Revenue Code section 197(e)(3)(A)(i)). State tax form 2014 Other similar property or applications or registrations of such property. State tax form 2014 Additional deduction based on income. State tax form 2014   You may be able to claim additional charitable contribution deductions in the year of the contribution and years following, based on the income, if any, from the donated property. State tax form 2014   The following table shows the percentage of income from the property that you can deduct for each of your tax years ending on or after the date of the contribution. State tax form 2014 In the table, “tax year 1,” for example, means your first tax year ending on or after the date of the contribution. State tax form 2014 However, you can take the additional deduction only to the extent the total of the amounts figured using this table is more than the amount of the deduction claimed for the original donation of the property. State tax form 2014   After the legal life of the intellectual property ends, or after the 10th anniversary of the donation, whichever is earlier, no additional deduction is allowed. State tax form 2014 The additional deductions cannot be taken for intellectual property donated to certain private foundations. State tax form 2014 Tax year Deductible percentage 1 100% 2 100% 3 90% 4 80% 5 70% 6 60% 7 50% 8 40% 9 30% 10 20% 11 10% 12 10% Reporting requirements. State tax form 2014   You must inform the organization at the time of the donation that you intend to treat the donation as a contribution subject to the provisions just discussed. State tax form 2014   The organization is required to file an information return showing the income from the property, with a copy to you. State tax form 2014 This is done on Form 8899, Notice of Income From Donated Intellectual Property. State tax form 2014 Determining Fair Market Value This section discusses general guidelines for determining the fair market value of various types of donated property. State tax form 2014 Publication 561 contains a more complete discussion. State tax form 2014 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. State tax form 2014 Used clothing. State tax form 2014   The fair market value of used clothing and other personal items is usually far less than the price you paid for them. State tax form 2014 There are no fixed formulas or methods for finding the value of items of clothing. State tax form 2014   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. State tax form 2014      Also see Clothing and Household Items , earlier. State tax form 2014 Example. State tax form 2014    Kristin donated a coat to a thrift store operated by her church. State tax form 2014 She paid $300 for the coat 3 years ago. State tax form 2014 Similar coats in the thrift store sell for $50. State tax form 2014 The fair market value of the coat is $50. State tax form 2014 Kristin's donation is limited to $50. State tax form 2014 Household items. State tax form 2014   The fair market value of used household items, such as furniture, appliances, and linens, is usually much lower than the price paid when new. State tax form 2014 These items may have little or no market value because they are in a worn condition, out of style, or no longer useful. State tax form 2014 For these reasons, formulas (such as using a percentage of the cost to buy a new replacement item) are not acceptable in determining value. State tax form 2014   You should support your valuation with photographs, canceled checks, receipts from your purchase of the items, or other evidence. State tax form 2014 Magazine or newspaper articles and photographs that describe the items and statements by the recipients of the items are also useful. State tax form 2014 Do not include any of this evidence with your tax return. State tax form 2014   If the property is valuable because it is old or unique, see the discussion under Paintings, Antiques, and Other Objects of Art in Publication 561. State tax form 2014   Also see Clothing and Household Items , earlier. State tax form 2014 Cars, boats, and airplanes. State tax form 2014   If you contribute a car, boat, or airplane to a charitable organization, you must determine its fair market value. State tax form 2014 Boats. State tax form 2014   Except for small, inexpensive boats, the valuation of boats should be based on an appraisal by a marine surveyor or appraiser because the physical condition is critical to the value. State tax form 2014 Cars. State tax form 2014   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. State tax form 2014 The guides may be published monthly or seasonally, and for different regions of the country. State tax form 2014 These guides also provide estimates for adjusting for unusual equipment, unusual mileage, and physical condition. State tax form 2014 The prices are not “official” and these publications are not considered an appraisal of any specific donated property. State tax form 2014 But they do provide clues for making an appraisal and suggest relative prices for comparison with current sales and offerings in your area. State tax form 2014   These publications are sometimes available from public libraries, or from the loan officer at a bank, credit union, or finance company. State tax form 2014 You can also find used car pricing information on the Internet. State tax form 2014   To find the fair market value of a donated car, use the price listed in a used car guide for a private party sale, not the dealer retail value. State tax form 2014 However, the fair market value may be less if the car has engine trouble, body damage, high mileage, or any type of excessive wear. State tax form 2014 The fair market value of a donated car is the same as the price listed in a used car guide for a private party sale only if the guide lists a sales price for a car that is the same make, model, and year, sold in the same area, in the same condition, with the same or similar options or accessories, and with the same or similar warranties as the donated car. State tax form 2014 Example. State tax form 2014 You donate a used car in poor condition to a local high school for use by students studying car repair. State tax form 2014 A used car guide shows the dealer retail value for this type of car in poor condition is $1,600. State tax form 2014 However, the guide shows the price for a private party sale of the car is only $750. State tax form 2014 The fair market value of the car is considered to be $750. State tax form 2014 Large quantities. State tax form 2014   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. State tax form 2014 Example. State tax form 2014 You purchase 500 bibles for $1,000. State tax form 2014 The person who sells them to you says the retail value of these bibles is $3,000. State tax form 2014 If you contribute the bibles to a qualified organization, you can claim a deduction only for the price at which similar numbers of the same bible are currently being sold. State tax form 2014 Your charitable contribution is $1,000, unless you can show that similar numbers of that bible wer
Español

Social Security Administration (SSA)

The Social Security Administration assigns social security numbers; administers the retirement, survivors, and disability insurance programs known as Social Security; and administers the Supplemental Security Income program for the aged, blind, and disabled.

Contact the Agency or Department

Website: Social Security Administration (SSA)

Contact In-Person: Find an Office Near You

Address: Office of Public Inquiries
6401 Security Blvd

Baltimore, MD 21235

Toll-free: (800) 772-1213

TTY: (800) 325-0778

Related Agencies

The State Tax Form 2014

State tax form 2014 18. State tax form 2014   Pensión para el Cónyuge Divorciado Table of Contents IntroductionCónyuge o ex cónyuge. State tax form 2014 Documento (instrumento) de divorcio o separación judicial. State tax form 2014 Useful Items - You may want to see: Reglas GeneralesPagos hipotecarios. State tax form 2014 Impuestos y seguro. State tax form 2014 Otros pagos a terceros. State tax form 2014 Documentos Firmados Después de 1984Pagos a terceros. State tax form 2014 Excepción. State tax form 2014 Pagos sustitutivos. State tax form 2014 Específicamente designado como pensión para hijos menores. State tax form 2014 Contingencia relacionada con su hijo. State tax form 2014 Pago claramente asociado con una contingencia. State tax form 2014 Cómo Deducir la Pensión para el Cónyuge Divorciado que Pagó Cómo Declarar la Pensión para el Cónyuge Divorciado Recibida Regla de Recuperación Introduction Este capítulo trata de las reglas correspondientes si paga o recibe pensión para el cónyuge divorciado. State tax form 2014 Abarca los siguientes temas: Qué pagos se consideran pensión para el cónyuge divorciado. State tax form 2014 Qué pagos no se consideran pensión para el cónyuge divorciado, como la pensión para la manutención de hijos. State tax form 2014 Cómo deducir la pensión para el cónyuge divorciado que pagó. State tax form 2014 Cómo declarar la pensión para el cónyuge divorciado que recibió por concepto de ingresos. State tax form 2014 Si debe o no recuperar los beneficios tributarios de la pensión para el cónyuge divorciado. State tax form 2014 “Recuperar” significa volver a añadir a sus ingresos toda, o parte de, una deducción que haya tomado en un año anterior. State tax form 2014 La “pensión para el cónyuge divorciado” es un pago hecho a, o para, un cónyuge o ex cónyuge conforme a un documento (instrumento) de divorcio o separación judicial. State tax form 2014 No incluye pagos voluntarios que no sean hechos conforme a un documento de divorcio o separación. State tax form 2014 La pensión para el cónyuge divorciado es deducible por el pagador y tiene que ser incluida en los ingresos del cónyuge o ex cónyuge. State tax form 2014 Aunque en general este capítulo está dirigido al pagador de la pensión para el cónyuge divorciado, el cónyuge beneficiario puede usar la información para determinar si una cantidad recibida se considera pago de pensión para el cónyuge divorciado. State tax form 2014 Para considerarse pensión para el cónyuge divorciado, un pago tiene que cumplir ciertos requisitos. State tax form 2014 Requisitos distintos generalmente corresponden a pagos hechos conforme a documentos firmados después de 1984 y a pagos hechos conforme a documentos firmados antes de 1985. State tax form 2014 Este capítulo trata de las reglas relativas a pagos hechos conforme a documentos firmados después de 1984. State tax form 2014 Si usted necesita consultar las reglas para pagos hechos conforme a documentos firmados antes de 1985, obtenga y guarde una copia de la versión del año 2004 de la Publicación 504, Divorced or Separated Individuals (Personas divorciadas o separadas), en inglés. State tax form 2014 Ése fue el último año en que la información sobre documentos firmados antes de 1985 se incluyó en la Publicación 504. State tax form 2014 Use la Tabla 18-1 de este capítulo como guía para determinar si ciertos pagos se consideran pensión para el cónyuge divorciado. State tax form 2014 Definiciones. State tax form 2014   Las siguientes son definiciones aplicables a lo largo de este capítulo. State tax form 2014 Cónyuge o ex cónyuge. State tax form 2014   Salvo que se indique lo contrario, el término “cónyuge” incluye a un ex cónyuge. State tax form 2014 Documento (instrumento) de divorcio o separación judicial. State tax form 2014   El término “documento de divorcio o separación judicial” significa: Un decreto u orden de divorcio o de manutención por separación judicial o un documento (instrumento) por escrito relacionado con ese decreto u orden; Un acuerdo de separación por escrito o Un decreto o cualquier tipo de orden judicial, que le exige a un cónyuge que haga pagos para la manutención del otro cónyuge. State tax form 2014 Esto abarca un decreto temporal, un decreto interlocutorio (no final) y un decreto de pensión para el cónyuge divorciado pendente lite (en espera de que se tomen acciones con respecto al decreto o acuerdo final). State tax form 2014 Useful Items - You may want to see: Publicación 504 Divorced or Separated Individuals (Personas divorciadas o separadas), en inglés. State tax form 2014 Reglas Generales Las siguientes reglas corresponden a la pensión para el cónyuge divorciado independientemente de cuándo se firmó el documento de divorcio o separación judicial. State tax form 2014 Pagos que no son pensión para el cónyuge divorciado. State tax form 2014   No todos los pagos hechos conforme a un documento de divorcio o separación judicial son pensión para el cónyuge divorciado. State tax form 2014 La pensión para el cónyuge divorciado no abarca: Pensión para hijos menores; Acuerdos de división (distribución) de bienes que no sean en efectivo; Pagos que le corresponden a su cónyuge como parte de los ingresos de la comunidad de bienes conyugales, según se explica bajo Community Property (Bienes gananciales), en la Publicación 504, en inglés; Pagos hechos para el mantenimiento de los bienes del pagador o Uso de los bienes del pagador. State tax form 2014 Pagos a terceros. State tax form 2014   Los pagos en efectivo, cheques o giros hechos a un tercero en nombre de su cónyuge según las condiciones del documento de divorcio o separación judicial pueden ser pagos de pensión para el cónyuge divorciado, si por lo demás reúnen los requisitos. State tax form 2014 Estos abarcan pagos hechos para cubrir los gastos médicos de su cónyuge, costos de vivienda (alquiler, servicios públicos, etc. State tax form 2014 ), impuestos, matrícula escolar, etcétera. State tax form 2014 A estos pagos se les trata como si hubiesen sido recibidos por su cónyuge y luego pagados al tercero. State tax form 2014 Primas de un seguro de vida. State tax form 2014   La pensión para el cónyuge divorciado incluye las primas que tiene que pagar conforme a su documento de divorcio o separación judicial por su seguro de vida hasta la medida o el punto en que su cónyuge sea el dueño de la póliza. State tax form 2014 Pagos por una vivienda comprada conjuntamente. State tax form 2014   Si su documento de divorcio o separación judicial estipula que tiene que pagar los gastos de una vivienda que es propiedad de usted y su cónyuge, algunos de sus pagos pueden ser considerados pensión para el cónyuge divorciado. State tax form 2014 Pagos hipotecarios. State tax form 2014   Si tiene que pagar todos los pagos hipotecarios (capital e intereses) sobre una vivienda de propiedad conjunta y por lo demás estos pagos reúnen los requisitos para considerarse pensión para el cónyuge divorciado, puede deducir la mitad del total de los pagos como pensión para el cónyuge divorciado. State tax form 2014 Si detalla sus deducciones y la vivienda reúne los requisitos, puede declarar la mitad de los intereses al calcular sus intereses deducibles. State tax form 2014 Su cónyuge tiene que declarar la mitad de los pagos como pensión para el cónyuge divorciado recibida. State tax form 2014 Si su cónyuge detalla sus deducciones y la vivienda reúne los requisitos, él o ella puede declarar la mitad de los intereses sobre la hipoteca al calcular sus intereses deducibles. State tax form 2014 Impuestos y seguro. State tax form 2014   Si tiene que pagar todos los impuestos sobre bienes raíces o seguro de una vivienda que es tenencia común (tenancy in common), puede deducir la mitad de dichos pagos como pensión para el cónyuge divorciado. State tax form 2014 Su cónyuge tiene que declarar la mitad de estos pagos como pensión para el cónyuge divorciado recibida. State tax form 2014 Si usted y su cónyuge detallan sus deducciones, cada uno puede reclamar la mitad de los impuestos sobre bienes raíces y ninguna parte del seguro de la vivienda. State tax form 2014    Si es dueño de una vivienda de tenencia en su totalidad (tenancy by the entirety) o tenencia conjunta (joint tenancy), ninguno de sus pagos de impuestos o pagos de seguro se considera pensión para el cónyuge divorciado. State tax form 2014 Sin embargo, si detalla sus deducciones, puede reclamar todos los impuestos sobre bienes raíces y ninguna parte del seguro de vivienda. State tax form 2014 Otros pagos a terceros. State tax form 2014   Si hizo otros pagos a terceros, vea la Publicación 504, en inglés, para ver si alguna parte de los pagos reúne los requisitos como pensión para el cónyuge divorciado. State tax form 2014 Documentos Firmados Después de 1984 Las reglas siguientes de la pensión para el cónyuge divorciado corresponden a pagos hechos conforme a un documento de divorcio o separación judicial firmado después de 1984. State tax form 2014 Excepción para documentos firmados antes de 1985. State tax form 2014   Existen dos situaciones en las que las reglas para documentos firmados después de 1984 corresponden a documentos firmados antes de 1985: Un documento de divorcio o separación judicial firmado antes de 1985 y modificado después de 1984 para especificar que las reglas para documentos firmados después de 1984 se aplicarán. State tax form 2014 Un documento temporal de divorcio o separación judicial firmado antes de 1985 e incorporado dentro de, o adoptado por, un decreto final firmado después de 1984 que: Cambie la cantidad o el período del pago o Añada o suprima cualquier contingencia o condición. State tax form 2014   Para las reglas de los pagos de la pensión para el cónyuge divorciado hechos conforme a documentos anteriores a 1985 que no cumplan estas excepciones, consulte la versión de la Publicación 504 publicada en 2004, en inglés, en www. State tax form 2014 irs. State tax form 2014 gov/pub504. State tax form 2014 Ejemplo 1. State tax form 2014 En noviembre de 1984, usted y su ex cónyuge firmaron un acuerdo de separación judicial. State tax form 2014 En febrero de 1985, el acuerdo de separación judicial por escrito fue sustituido por un documento de divorcio. State tax form 2014 El documento de divorcio no cambió las condiciones relativas a la pensión para el cónyuge divorciado que le paga a su ex cónyuge. State tax form 2014 El documento de divorcio se trata como si hubiese sido firmado antes de 1985. State tax form 2014 Los pagos de pensión para el cónyuge divorciado hechos conforme a este documento no están sujetos a las reglas de pagos hechos conforme a documentos firmados después de 1984. State tax form 2014 Ejemplo 2. State tax form 2014 Suponga que los hechos son iguales a los del Ejemplo 1, salvo que el documento de divorcio cambió la cantidad de la pensión para el cónyuge divorciado. State tax form 2014 En este ejemplo, el documento de divorcio no se trata como si hubiese sido firmado antes de 1985. State tax form 2014 Los pagos de pensión para el cónyuge divorciado están sujetos a las reglas de pagos hechos conforme a documentos firmados después de 1984. State tax form 2014 Requisitos de la pensión para el cónyuge divorciado. State tax form 2014   Un pago realizado a, o para, un cónyuge conforme a un documento de divorcio o separación se considera pensión para el cónyuge divorciado si los cónyuges no presentan una declaración conjunta juntos y si todos los siguientes requisitos se cumplen: El pago es en efectivo. State tax form 2014 El documento no indica que el pago no es pensión para el cónyuge divorciado. State tax form 2014 Cónyuges que han sido separados legalmente conforme a un decreto de divorcio o un decreto de manutención por separación judicial no se consideran miembros de la misma vivienda. State tax form 2014 No hay obligación de hacer pago alguno (en efectivo o en bienes) después de la muerte del cónyuge beneficiario. State tax form 2014 El pago no se considera pensión para hijos menores. State tax form 2014 Cada uno de estos requisitos se trata a continuación. State tax form 2014 Requisito de pagos en efectivo. State tax form 2014   Sólo los pagos en efectivo, incluidos cheques y giros, se consideran pensión para el cónyuge divorciado. State tax form 2014 Los siguientes ejemplos no se consideran pensión para el cónyuge divorciado: Transferencias de servicios o bienes (incluyendo una escritura de deuda de un tercero o un contrato de anualidad). State tax form 2014 La firma de una escritura de deuda por parte del pagador. State tax form 2014 Uso de los bienes del pagador. State tax form 2014 Pagos a terceros. State tax form 2014   Los pagos en efectivo a terceros conforme a las condiciones de su documento de divorcio o separación judicial pueden considerarse pagos en efectivo hechos a su cónyuge. State tax form 2014 Vea Pagos a terceros bajo Reglas Generales, anteriormente. State tax form 2014   Además, los pagos en efectivo a terceros por medio de una solicitud escrita de parte de su cónyuge pudieran ser considerados pensión para el cónyuge divorciado si se cumplen los requisitos siguientes: Los pagos se hacen en lugar de pagos de la pensión para el cónyuge divorciado hechos directamente a su cónyuge. State tax form 2014 La solicitud por escrito declara que ambos cónyuges quieren que los pagos se consideren pagos de pensión para el cónyuge divorciado. State tax form 2014 Usted recibe la solicitud por escrito de su cónyuge antes de presentar su declaración para el año en que hizo los pagos. State tax form 2014 Pagos no designados como pensión para el cónyuge divorciado. State tax form 2014   Usted y su cónyuge pueden designar que los pagos que de otra manera se considerarían pensión para el cónyuge divorciado, en este caso, no se consideren como tal. State tax form 2014 Esto se hace incluyendo una disposición en su documento de divorcio o separación judicial que declare que sus pagos de pensión para el cónyuge divorciado no son deducibles y pueden ser excluidos de los ingresos de su cónyuge. State tax form 2014 Con este fin, todo instrumento (documento por escrito) firmado tanto por usted como por su cónyuge que haga esta designación y que se refiera a un acuerdo de separación judicial por escrito anterior se considera acuerdo de separación por escrito (y por lo tanto, un documento de divorcio o separación judicial). State tax form 2014 Si está sujeto a una orden temporal de manutención, la designación debe ser hecha en la orden original o en una orden temporal de manutención posterior. State tax form 2014   Su cónyuge puede excluir los pagos de los ingresos sólo si él o ella adjunta a la declaración de impuestos una copia del documento que los designa pagos que no son pensión para el cónyuge divorciado. State tax form 2014 La copia debe ser adjuntada cada año en el que la designación corresponda. State tax form 2014 Los cónyuges no pueden vivir en la misma vivienda. State tax form 2014    Los pagos a su cónyuge mientras ustedes vivan en la misma vivienda no son pensión para el cónyuge divorciado si están legalmente separados conforme a un documento de divorcio o de manutención por separación judicial. State tax form 2014 Una residencia que ambos compartieran antiguamente se considera una vivienda, aun si ustedes se separan físicamente en la residencia. State tax form 2014   No se consideran miembros de la misma vivienda si uno de ustedes se va a ir de la vivienda y se va a más tardar un mes después de la fecha del pago. State tax form 2014 Excepción. State tax form 2014   Si no está legalmente separado conforme a un documento de divorcio o de manutención por separación judicial, un pago hecho conforme a un acuerdo de separación por escrito, documento de manutención u otra orden judicial puede considerarse pensión para el cónyuge divorciado aun si ustedes son miembros de la misma vivienda cuando se hace el pago. State tax form 2014 Tabla 18-1. State tax form 2014 Requisitos de la Pensión para el Cónyuge Divorciado (Documentos Firmados Después de 1984) Los pagos SON pensión para el cónyuge divorciado si todas las condiciones siguientes le corresponden: Los pagos NO son pensión para el cónyuge divorciado si cualquiera de las condiciones siguientes le corresponden: Los pagos son requeridos por un documento de divorcio o de separación judicial. State tax form 2014 Los pagos no son requeridos por un documento de divorcio o de separación judicial. State tax form 2014 El cónyuge que paga y el cónyuge beneficiario del pago no presentan una declaración conjunta juntos. State tax form 2014 El cónyuge que paga y el cónyuge beneficiario del pago presentan una declaración conjunta juntos. State tax form 2014 Los pagos son en efectivo (incluyendo cheques o giros). State tax form 2014 El pago: No es en efectivo, Es un acuerdo de división (distribución) de bienes que no son en efectivo, Le corresponde a su cónyuge como su parte de los ingresos de la comunidad de bienes conyugales o Es para el mantenimiento de los bienes del cónyuge que paga. State tax form 2014 El documento no indica que el pago no es pensión para el cónyuge divorciado. State tax form 2014 El documento indica que el pago no es pensión para el cónyuge divorciado. State tax form 2014 Los cónyuges que están legalmente separados conforme a un decreto de divorcio o de manutención por separación judicial no son miembros de la misma vivienda. State tax form 2014 Los cónyuges que están legalmente separados conforme a un decreto de divorcio o de manutención por separación judicial viven en la misma vivienda. State tax form 2014 Los pagos no son requeridos después de la muerte del cónyuge beneficiario. State tax form 2014 Los pagos son requeridos después de la muerte del cónyuge beneficiario. State tax form 2014 El pago no se considera pensión para hijos menores. State tax form 2014 El pago se considera pensión para hijos menores. State tax form 2014 Estos pagos pueden ser deducidos por el cónyuge que paga y deben ser incluidos en los ingresos del cónyuge beneficiario. State tax form 2014 Estos pagos no pueden ser deducidos por el cónyuge que paga ni pueden ser incluidos en los ingresos del cónyuge beneficiario. State tax form 2014 Obligación de pagos después de la muerte del cónyuge beneficiario. State tax form 2014   Si tiene que continuar haciendo pagos por algún período después de la muerte de su cónyuge, la parte del pago que continuaría no se considera pensión para el cónyuge divorciado, independientemente de si se haya hecho antes o después de la muerte. State tax form 2014 Si la totalidad del pago continúa, ninguno de los pagos hechos antes o después de la muerte se considera pensión para el cónyuge divorciado. State tax form 2014   En el documento de divorcio o de separación judicial no tiene que constar expresamente que los pagos cesan al morir su cónyuge si, por ejemplo, la obligación de continuar con los pagos terminara conforme a la ley estatal. State tax form 2014 Ejemplo. State tax form 2014 Usted tiene que pagar a su ex cónyuge $10,000 en efectivo anualmente por 10 años. State tax form 2014 En su decreto de divorcio consta que los pagos cesarán al morir su ex cónyuge. State tax form 2014 También tiene que pagarle $20,000 en efectivo a su ex cónyuge, o al caudal hereditario (patrimonio) de su ex cónyuge, anualmente por 10 años. State tax form 2014 La muerte de su cónyuge no causaría el cese de estos pagos conforme a la ley estatal. State tax form 2014 Los pagos anuales de $10,000 podrían considerarse pensión para el cónyuge divorciado. State tax form 2014 Los pagos anuales de $20,000 que no cesan al morir su ex cónyuge no son pensión para el cónyuge divorciado. State tax form 2014 Pagos sustitutivos. State tax form 2014   Si tiene que hacer algún pago en efectivo o en bienes después de la muerte de su cónyuge para sustituir los pagos continuos que de otra manera corresponderían antes de la muerte, los pagos que de otra manera corresponderían no son considerados pensión para el cónyuge divorciado. State tax form 2014 Hasta el punto en que sus pagos comiencen, se aceleren o aumenten debido a la muerte de su cónyuge, los pagos que de otra manera corresponderían que usted hizo podrían considerarse pagos que no son pensión para el cónyuge divorciado. State tax form 2014 Si los pagos son o no considerados pensión para el cónyuge divorciado depende de todos los hechos y circunstancias. State tax form 2014 Ejemplo 1. State tax form 2014 Conforme a su decreto de divorcio, tiene que pagarle a su ex cónyuge $30,000 anualmente. State tax form 2014 Los pagos cesarán al final de 6 años o al morir su cónyuge, lo que suceda antes. State tax form 2014 Su ex cónyuge tiene la custodia de sus hijos menores de edad. State tax form 2014 El decreto estipula que si algún hijo aún es menor de edad al morir su cónyuge, tiene que pagar $10,000 anualmente a un fideicomiso hasta que su hijo más joven alcance la mayoría de edad. State tax form 2014 Los ingresos de fideicomiso y los bienes entregados en fideicomiso (capital) sólo pueden ser usados para el beneficio de sus hijos. State tax form 2014 Estos hechos indican que los pagos que han de hacerse después de la muerte de su ex cónyuge sustituyen $10,000 de los pagos anuales de $30,000. State tax form 2014 De cada uno de los pagos anuales de $30,000, $10,000 no se consideran pensión para el cónyuge divorciado. State tax form 2014 Ejemplo 2. State tax form 2014 Conforme a su decreto de divorcio, usted tiene que pagarle a su ex cónyuge $30,000 anualmente. State tax form 2014 Los pagos cesarán al final de 15 años o al morir su ex cónyuge, lo que suceda antes. State tax form 2014 El decreto estipula que si su ex cónyuge fallece antes del final del período de 15 años, usted le tiene que pagar a su caudal hereditario (patrimonio) la diferencia entre $450,000 ($30,000 x 15) y el total de la cantidad pagada hasta ese momento. State tax form 2014 Por ejemplo, si su cónyuge fallece al final del décimo año, tiene que pagarle al caudal hereditario (patrimonio) $150,000 ($450,000 − $300,000). State tax form 2014 Estos hechos indican que el pago de suma global que ha de hacerse después de la muerte de su ex cónyuge sustituye la cantidad completa de los pagos anuales de $30,000. State tax form 2014 Ninguno de los pagos anuales se considera pensión para el cónyuge divorciado. State tax form 2014 El resultado sería el mismo si el pago que se requiere cuando ocurre la muerte se descontara por un factor de intereses correspondientes para justificar el pago por adelantado. State tax form 2014 Pensión para hijos menores. State tax form 2014   Un pago específicamente designado como pensión para hijos menores o tratado específicamente como pensión para hijos menores conforme a su documento de divorcio o separación judicial no se considera pensión para el cónyuge divorciado. State tax form 2014 La cantidad o parte designada podría variar con el tiempo. State tax form 2014 Los pagos de la pensión para hijos menores no son deducibles por parte del pagador ni están sujetos a impuestos por parte del beneficiario. State tax form 2014 Específicamente designado como pensión para hijos menores. State tax form 2014   Un pago se considera específicamente designado como pensión para hijos menores hasta el punto en que el pago sea reducido por una de las siguientes situaciones: En el caso de una contingencia relacionada con su hijo o En un momento que pueda ser claramente asociado con la contingencia. State tax form 2014 Un pago puede considerarse específicamente designado pensión para hijos menores aun si otros pagos por separado son específicamente designados como pensión para hijos menores. State tax form 2014 Contingencia relacionada con su hijo. State tax form 2014   Una contingencia está relacionada con su hijo si depende de algún suceso relacionado con ese hijo. State tax form 2014 No importa si es seguro o probable que el suceso vaya a ocurrir. State tax form 2014 Los sucesos relacionados con su hijo incluyen que éste: Obtenga un empleo, Muera, Deje la unidad familiar, Deje la escuela, Se case o Alcance una edad o un nivel de ingresos específico. State tax form 2014 Pago claramente asociado con una contingencia. State tax form 2014   Se considera que los pagos se reducirán en un momento que esté claramente asociado con el suceso de una contingencia relacionada con su hijo sólo en las siguientes situaciones: Los pagos han de ser reducidos dentro de un período de no más de 6 meses antes o después de la fecha en que su hijo alcance los 18 o 21 años de edad o la mayoría de edad en su localidad. State tax form 2014 Los pagos han de ser reducidos en dos o más ocasiones que ocurran a más tardar un año antes o después de que otro hijo suyo alcance cierta edad entre los 18 y 24 años. State tax form 2014 Esta edad tiene que ser la misma para cada hijo pero no tiene que ser en años completos. State tax form 2014 En todas las demás situaciones, las reducciones en pagos no se consideran claramente asociadas con el suceso de una contingencia relacionada con su hijo. State tax form 2014   Usted o el IRS puede evitar la presunción hecha en las dos situaciones anteriores. State tax form 2014 Esto se hace mostrando que el momento en el que los pagos han de ser reducidos fue determinado independientemente de toda contingencia relacionada con sus hijos. State tax form 2014 Por ejemplo, si puede mostrar que el período de pagos de la pensión para el cónyuge divorciado es el que se acostumbra en su jurisdicción local, tal como un período equivalente a la mitad de los años que duró el matrimonio, puede evitar la presunción y tal vez pueda tratar la cantidad que pagó como pensión para el cónyuge divorciado. State tax form 2014 Cómo Deducir la Pensión para el Cónyuge Divorciado que Pagó Puede deducir la pensión para el cónyuge divorciado que pagó, independientemente de si detalla sus deducciones en su declaración o no. State tax form 2014 Tiene que presentar el Formulario 1040. State tax form 2014 No puede usar el Formulario 1040A ni el Formulario 1040EZ. State tax form 2014 Anote la cantidad de la pensión para el cónyuge divorciado que pagó en la línea 31a del Formulario 1040. State tax form 2014 En el espacio provisto en la línea 31b, anote el número de Seguro Social (SSN, por sus siglas en inglés o su número de identificación de contribuyente individual para extranjeros (ITIN, por sus siglas en inglés)) de su cónyuge. State tax form 2014 Si le pagó pensión para el cónyuge divorciado a más de una persona, anote el número de Seguro Social o número de identificación de contribuyente individual para extranjeros de uno de los beneficiarios de pago. State tax form 2014 Muestre el número de Seguro Social o número de identificación de contribuyente individual para extranjeros y la cantidad pagada a cada otro beneficiario de pago en una hoja adjunta. State tax form 2014 Anote el total de sus pagos en la línea 31a. State tax form 2014 Tiene que proveer el SSN o ITIN de su cónyuge. State tax form 2014 Si no lo hace, quizás podría que pagar una multa de $50 y su deducción podría ser denegada. State tax form 2014 Para más información sobre los SSN o ITIN, consulte Número de Seguro Social , en el capítulo 1. State tax form 2014 Cómo Declarar la Pensión para el Cónyuge Divorciado Recibida Declare la pensión para el cónyuge divorciado que usted recibió en la línea 11 del Formulario 1040. State tax form 2014 No puede usar el Formulario 1040A ni el Formulario 1040EZ. State tax form 2014 Tiene que darle su número de Seguro Social o número de identificación de contribuyente individual para extranjeros a la persona que pagó la pensión para el cónyuge divorciado. State tax form 2014 Si no lo hace, podría tener que pagar una multa de $50. State tax form 2014 Regla de Recuperación Si sus pagos de la pensión para el cónyuge divorciado disminuyen o cesan durante los primeros 3 años naturales, podría estar sujeto a la regla de recuperación. State tax form 2014 Si está sujeto a esta regla, tiene que incluir en sus ingresos del tercer año parte de los pagos de la pensión para el cónyuge divorciado que había deducido anteriormente. State tax form 2014 Su cónyuge puede deducir en el tercer año parte de los pagos de la pensión para el cónyuge divorciado que él o ella anteriormente había incluido en los ingresos. State tax form 2014 El período de los 3 años comienza con el primer año natural en el cual usted haga un pago que se considere pensión para el cónyuge divorciado conforme a un documento de divorcio o de separación judicial o conforme a un acuerdo de separación por escrito. State tax form 2014 No incluya ningún período en que los pagos se hayan hecho conforme a una orden de manutención temporal. State tax form 2014 El segundo y tercer año son los 2 años naturales siguientes, independientemente de si se hacen o no pagos durante esos años. State tax form 2014 Las causas de una reducción o cese de pagos de la pensión para el cónyuge divorciado que puedan requerir una recuperación incluyen: Un cambio en su documento de divorcio o separación, No hacer pagos oportunamente, Reducción en su capacidad de proveer manutención o Reducción en las necesidades de su cónyuge. State tax form 2014 Cuándo aplicar la regla de recuperación. State tax form 2014   Usted está sujeto a la regla de recuperación el tercer año si la pensión para el cónyuge divorciado que paga el tercer año disminuye por más de $15,000 en comparación con la cantidad que pagó en el segundo año o la pensión para el cónyuge divorciado que paga en el segundo y tercer año disminuye considerablemente de la cantidad de la pensión para el cónyuge divorciado que pagó en el primer año. State tax form 2014   Cuando calcule una disminución en la pensión para el cónyuge divorciado, no incluya las cantidades de los pagos siguientes: Pagos hechos conforme a una orden de manutención temporal. State tax form 2014 Pagos requeridos durante un período de por lo menos 3 años naturales que varían porque son una parte fija de sus ingresos provenientes de un negocio o bienes, o de la remuneración de empleo o empleo por cuenta propia. State tax form 2014 Pagos que disminuyen debido a la muerte de cualquiera de los cónyuges o porque el cónyuge beneficiario de pago se vuelve a casar antes de finalizar el tercer año. State tax form 2014 Cómo calcular la recuperación. State tax form 2014   Use la Worksheet 1 (Hoja de Trabajo 1) de la Publicación 504, en inglés, para calcular la pensión para el cónyuge divorciado recuperada. State tax form 2014 Cómo incluir la recuperación en los ingresos. State tax form 2014   Si tiene que incluir una cantidad recuperada en sus ingresos, anótela en la línea 11 (Formulario 1040), “Alimony received” (Pensión para el cónyuge divorciado recibida). State tax form 2014 Tache la palabra “received” (recibida) y anote, en inglés, la palabra “recapture” (recuperación). State tax form 2014 En la línea de puntos junto a la cantidad, escriba el apellido y número de Seguro Social o número de identificación de contribuyente individual para extranjeros de su cónyuge. State tax form 2014 Cómo deducir la recuperación. State tax form 2014   Si puede deducir una cantidad recuperada, anótela en la línea 31a (Formulario 1040), “Alimony paid” (Pensión para el cónyuge divorciado pagada). State tax form 2014 Tache la palabra “paid” (pagada) y anote, en inglés, la palabra “recapture” (recuperación). State tax form 2014 En el espacio provisto, anote el número de Seguro Social o número de identificación de contribuyente individual para extranjeros de su cónyuge. State tax form 2014 Prev  Up  Next   Home   More Online Publications