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2012 Tax Form 1040a

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2012 Tax Form 1040a

2012 tax form 1040a Index Symbols "Hours of service" limits, Individuals subject to hours of service limits. 2012 tax form 1040a Form 2106, Hours of service limits. 2012 tax form 1040a 50% limit on meals, 50% limit on meals. 2012 tax form 1040a A Accountable plans, Accountable Plans, Per diem allowance more than federal rate. 2012 tax form 1040a Accounting to employer, Accountable Plans Adequate accounting, Adequate Accounting Independent contractors, Adequate accounting. 2012 tax form 1040a Adequate records, What Are Adequate Records? Advertising Car display, Advertising display on car. 2012 tax form 1040a Expenses, 3 - Advertising expenses. 2012 tax form 1040a Signs, display racks, or other promotional material to be used on recipient's business premises, Exceptions. 2012 tax form 1040a Airline clubs, Club dues and membership fees. 2012 tax form 1040a Allocating costs, Separating costs. 2012 tax form 1040a , Separating costs. 2012 tax form 1040a , Allocating between business and nonbusiness. 2012 tax form 1040a , Allocating total cost. 2012 tax form 1040a Allowance (see Reimbursements) Armed forces Assigned overseas, Members of the Armed Forces. 2012 tax form 1040a Assistance (see Tax help) Associated entertainment, Associated Test Athletic clubs, Club dues and membership fees. 2012 tax form 1040a B Basis of car, Basis. 2012 tax form 1040a (see also Depreciation of car) Bona fide business purpose, Bona fide business purpose. 2012 tax form 1040a Box seats at entertainment events, Skyboxes and other private luxury boxes. 2012 tax form 1040a Business travel, Trip Primarily for Business Outside U. 2012 tax form 1040a S. 2012 tax form 1040a , Travel Entirely for Business or Considered Entirely for Business Business use of car, Business and personal use. 2012 tax form 1040a More-than-50%-use test. 2012 tax form 1040a , More-than-50%-use test. 2012 tax form 1040a Qualified business use, Qualified business use. 2012 tax form 1040a C Canceled checks As evidence of business expenses, Canceled check. 2012 tax form 1040a Car expenses, Car Expenses, Reporting inclusion amounts. 2012 tax form 1040a Actual expenses, Actual Car Expenses Allowances for, Per Diem and Car Allowances, Allowance more than the federal rate. 2012 tax form 1040a Business and personal use, Business and personal use. 2012 tax form 1040a Combining expenses, Car expenses. 2012 tax form 1040a Disposition of car, Disposition of a Car Fixed and variable rate (FAVR) allowance, Fixed and variable rate (FAVR). 2012 tax form 1040a Form 2106, Car expenses. 2012 tax form 1040a Leasing a car, truck, or van, Leasing a Car, Reporting inclusion amounts. 2012 tax form 1040a Mileage rate (see Standard mileage rate) Taxes paid on car, Taxes paid on your car. 2012 tax form 1040a Traffic tickets, Fines and collateral. 2012 tax form 1040a Car pools, Car pools. 2012 tax form 1040a Car rentals, Reporting inclusion amounts. 2012 tax form 1040a Form 2106, Car rentals. 2012 tax form 1040a Car, defined, Car defined. 2012 tax form 1040a Car, truck, or van rentals, Leasing a Car, Reporting inclusion amounts. 2012 tax form 1040a Casualty and theft losses Cars, Casualty and theft losses. 2012 tax form 1040a Depreciation, Casualty or theft. 2012 tax form 1040a Charitable organizations Benefit events for, Exception for events that benefit charitable organizations. 2012 tax form 1040a Sports events to benefit, 5 - Charitable sports event. 2012 tax form 1040a Club dues, Club dues and membership fees. 2012 tax form 1040a Commuting expenses, Commuting expenses. 2012 tax form 1040a Conventions, Conventions, Meetings at conventions. 2012 tax form 1040a Country clubs, Club dues and membership fees. 2012 tax form 1040a Cruise ships, Cruise Ships D Daily business mileage and expense log (Table 6-2), Table 5-2. 2012 tax form 1040a Daily Business Mileage and Expense Log Name: Depreciation of car, Depreciation and section 179 deductions. 2012 tax form 1040a (see also Section 179 deductions) Adjustment for using standard mileage rate, Depreciation adjustment when you used the standard mileage rate. 2012 tax form 1040a Basis, Basis. 2012 tax form 1040a Sales taxes, Sales taxes. 2012 tax form 1040a Unrecovered basis, How to treat unrecovered basis. 2012 tax form 1040a Casualty or theft, effect, Casualty or theft. 2012 tax form 1040a Deduction, Depreciation and section 179 deductions. 2012 tax form 1040a , Depreciation deduction for the year of disposition. 2012 tax form 1040a Excess depreciation, Excess depreciation. 2012 tax form 1040a Modified Accelerated Cost Recovery System (MACRS), Modified Accelerated Cost Recovery System (MACRS). 2012 tax form 1040a Trade-in, effect, Car trade-in. 2012 tax form 1040a , Trade-in. 2012 tax form 1040a Trucks and vans, Trucks and vans. 2012 tax form 1040a Depreciation of Car Section 179 deduction, Section 179 deduction. 2012 tax form 1040a Directly-related entertainment, Directly-Related Test Disabled employees Impairment-related work expenses, Impairment-Related Work Expenses of Disabled Employees Documentary evidence, Documentary evidence. 2012 tax form 1040a E Employer-provided vehicles, Employer-provided vehicle. 2012 tax form 1040a Reporting requirements, Vehicle Provided by Your Employer Entertainment expenses, Entertainment, Individuals subject to hours of service limits. 2012 tax form 1040a , Gift or entertainment. 2012 tax form 1040a 50% limit, Directly before or after business discussion. 2012 tax form 1040a Determination of applicability (Figure A), 50% Limit Associated test, Associated Test Deductible, What Entertainment Expenses Are Deductible?, Expenses for spouses. 2012 tax form 1040a Summary (Table 2-1), Exception for events that benefit charitable organizations. 2012 tax form 1040a Directly-related test, Directly-Related Test Entertainment, defined, Entertainment. 2012 tax form 1040a Form 2106, Meal and entertainment expenses. 2012 tax form 1040a Tickets (see Tickets) Entertainment facilities Expenses for use of, Entertainment facilities. 2012 tax form 1040a Estimates of expenses, How To Prove Expenses Exceptions to the 50% Limit, Exceptions to the 50% Limit Excess reimbursements (see Reimbursements) Extravagant expenses, Lavish or extravagant. 2012 tax form 1040a , Lavish or extravagant expenses. 2012 tax form 1040a F Fair market value of car, Fair market value. 2012 tax form 1040a Farmers Form 1040, Schedule F, Self-employed. 2012 tax form 1040a Federal crime investigations or prosecutions Federal employees engaged in, Exception for federal crime investigations or prosecutions. 2012 tax form 1040a Federal rate for per diem, Standard Meal Allowance, The federal rate. 2012 tax form 1040a Fee-basis officials, Officials Paid on a Fee Basis Fees you pay, Parking fees. 2012 tax form 1040a Fixed and variable rate (FAVR) allowance, Fixed and variable rate (FAVR). 2012 tax form 1040a Form 1040, Schedule C, Self-employed. 2012 tax form 1040a Form 1040, Schedule F, Self-employed. 2012 tax form 1040a Form 2106, How to choose. 2012 tax form 1040a , Employees. 2012 tax form 1040a , Full value included in your income. 2012 tax form 1040a , Reporting your expenses under a nonaccountable plan. 2012 tax form 1040a , Completing Forms 2106 and 2106-EZ Form 2106-EZ, Form 2106-EZ. 2012 tax form 1040a Form 4562, Self-employed. 2012 tax form 1040a Form 4797, Excess depreciation. 2012 tax form 1040a Form W-2 Employer-provided vehicles, Value reported on Form W-2. 2012 tax form 1040a Reimbursement of personal expenses, Reimbursement for personal expenses. 2012 tax form 1040a Statutory employees, Statutory employees. 2012 tax form 1040a Free tax services, Free help with your tax return. 2012 tax form 1040a G Gifts, Gift or entertainment. 2012 tax form 1040a , Gifts $25 limit, $25 limit. 2012 tax form 1040a Combining for recordkeeping purposes, Gift expenses. 2012 tax form 1040a Reporting requirements, Gifts. 2012 tax form 1040a Golf clubs, Club dues and membership fees. 2012 tax form 1040a H Hauling tools, Hauling tools or instruments. 2012 tax form 1040a Help (see Tax help) High-low method Introduction, High-low method. 2012 tax form 1040a Transition rules, High-low method. 2012 tax form 1040a High-low rate method, High-low rate. 2012 tax form 1040a Home office, Office in the home. 2012 tax form 1040a Hotel clubs, Club dues and membership fees. 2012 tax form 1040a I Impairment-related work expenses, Impairment-Related Work Expenses of Disabled Employees Incidental expenses Defined, Incidental expenses. 2012 tax form 1040a Gifts, Incidental costs. 2012 tax form 1040a No meals, incidentals only, Incidental-expenses-only method. 2012 tax form 1040a Income-producing property, Income-producing property. 2012 tax form 1040a Incomplete records, What If I Have Incomplete Records? Indefinite job assignment, Temporary assignment vs. 2012 tax form 1040a indefinite assignment. 2012 tax form 1040a Independent contractors, Rules for Independent Contractors and Clients Interest on car loans, Interest on car loans. 2012 tax form 1040a Itinerants, Tax Home L Lavish or extravagant expenses, Lavish or extravagant. 2012 tax form 1040a , Lavish or extravagant expenses. 2012 tax form 1040a Leasing a car, truck, or van, Leasing a Car, Reporting inclusion amounts. 2012 tax form 1040a Luxury private boxes at entertainment events, Skyboxes and other private luxury boxes. 2012 tax form 1040a Luxury water travel, Luxury Water Travel M MACRS (Modified Accelerated Cost Recovery System), Modified Accelerated Cost Recovery System (MACRS). 2012 tax form 1040a 2011 chart (Table 4-1), Table 4-1. 2012 tax form 1040a 2013 MACRS Depreciation Chart (Use to Figure Depreciation for 2013. 2012 tax form 1040a ) Main place of business or work, Main place of business or work. 2012 tax form 1040a Married taxpayers Performing artists, Special rules for married persons. 2012 tax form 1040a Meal expenses, Meals 50% limit, 50% Limit Determination of applicability (Figure A), 50% Limit Exceptions, Exceptions to the 50% Limit Actual cost method, Actual Cost Form 2106, Meal and entertainment expenses. 2012 tax form 1040a Major cities with higher allowances, Amount of standard meal allowance. 2012 tax form 1040a Standard meal allowance, Standard Meal Allowance, Who can use the standard meal allowance. 2012 tax form 1040a , The standard meal allowance. 2012 tax form 1040a Meals, entertainment-related, A meal as a form of entertainment. 2012 tax form 1040a Mileage rate (see Standard mileage rate) Military (see Armed forces) Missing children, photographs of, Reminder Modified Accelerated Cost Recovery System (MACRS), Modified Accelerated Cost Recovery System (MACRS). 2012 tax form 1040a 2011 chart (Table 4-1), Table 4-1. 2012 tax form 1040a 2013 MACRS Depreciation Chart (Use to Figure Depreciation for 2013. 2012 tax form 1040a ) N Nonaccountable plans, Nonaccountable Plans O Office in the home, Office in the home. 2012 tax form 1040a Officials paid on fee basis, Officials Paid on a Fee Basis Overseas travel Conventions, Conventions Held Outside the North American Area Meal allowance, Standard meal allowance for areas outside the continental United States. 2012 tax form 1040a Part of trip outside U. 2012 tax form 1040a S. 2012 tax form 1040a , Part of Trip Outside the United States P Parking fees, Parking fees. 2012 tax form 1040a , Parking fees and tolls. 2012 tax form 1040a Per diem allowances, Per Diem and Car Allowances, Allowance more than the federal rate. 2012 tax form 1040a Defined, Reimbursement, allowance, or advance. 2012 tax form 1040a Federal rate for, The federal rate. 2012 tax form 1040a Per diem rates High-cost localities, High-low method. 2012 tax form 1040a High-low method, High-low method. 2012 tax form 1040a Regular federal method, Regular federal per diem rate method. 2012 tax form 1040a Standard rate for unlisted localities, High-low method. 2012 tax form 1040a , Regular federal per diem rate method. 2012 tax form 1040a Transition rules, High-low method. 2012 tax form 1040a , Federal per diem rate method. 2012 tax form 1040a Performing artists, Expenses of Certain Performing Artists Personal property taxes, Personal property taxes. 2012 tax form 1040a , Taxes paid on your car. 2012 tax form 1040a Personal trips, Trip Primarily for Personal Reasons Outside U. 2012 tax form 1040a S. 2012 tax form 1040a , Travel Primarily for Personal Reasons Placed in service, cars, Placed in service. 2012 tax form 1040a Probationary work period, Probationary work period. 2012 tax form 1040a Proving business purpose, Proving business purpose. 2012 tax form 1040a Public transportation Outside of U. 2012 tax form 1040a S. 2012 tax form 1040a travel, Public transportation. 2012 tax form 1040a Publications (see Tax help) R Recordkeeping requirements, Recordkeeping, Examples of Records Adequate records, What Are Adequate Records? Daily business mileage and expense log (Table 6-2), Table 5-2. 2012 tax form 1040a Daily Business Mileage and Expense Log Name: Destroyed records, Destroyed records. 2012 tax form 1040a How to prove expenses (Table 5-1), Table 5-1. 2012 tax form 1040a How To Prove Certain Business Expenses Incomplete records, What If I Have Incomplete Records? Reimbursed expenses, Reimbursed for expenses. 2012 tax form 1040a Sampling to prove expenses, Sampling. 2012 tax form 1040a Separating and combining expenses, Separating and Combining Expenses, If your return is examined. 2012 tax form 1040a Three-year period of retention, How Long To Keep Records and Receipts Weekly travel expense and entertainment record (Table 6-3), THIS IS NOT AN OFFICIAL INTERNAL REVENUE FORM Regular federal method Introduction, Regular federal per diem rate method. 2012 tax form 1040a Transition rules, Federal per diem rate method. 2012 tax form 1040a Reimbursements, Less than full value included in your income. 2012 tax form 1040a , Contractor does not adequately account. 2012 tax form 1040a Accountable plans, Accountable Plans Excess, Returning Excess Reimbursements, Nonaccountable Plans Form 2106, Reimbursements. 2012 tax form 1040a Nonaccountable plans, Nonaccountable Plans Nondeductible expenses, Reimbursement of nondeductible expenses. 2012 tax form 1040a Personal expenses, Reimbursement for personal expenses. 2012 tax form 1040a Recordkeeping, Reimbursed for expenses. 2012 tax form 1040a Reporting (Table 6-1), Table 6-1. 2012 tax form 1040a Reporting Travel, Entertainment, Gift, and Car Expenses and Reimbursements Unclaimed, Where To Report Reporting requirements, How To Report Per diem or car allowance, Reporting your expenses with a per diem or car allowance. 2012 tax form 1040a Reimbursements, Reimbursements, Contractor does not adequately account. 2012 tax form 1040a Reservists Transportation expenses, Armed Forces reservists. 2012 tax form 1040a Traveling more than 100 miles from home, Armed Forces Reservists Traveling More Than 100 Miles From Home Returning excess reimbursements, Returning Excess Reimbursements Rural mail carriers, Rural mail carriers. 2012 tax form 1040a S Section 179 deduction Amended return, How to choose. 2012 tax form 1040a Deduction, Section 179 Deduction Limits, Limits. 2012 tax form 1040a Self-employed persons, 2 - Self-employed. 2012 tax form 1040a Reporting requirements, Self-employed. 2012 tax form 1040a Skyboxes, Skyboxes and other private luxury boxes. 2012 tax form 1040a Spouse, expenses for, Travel expenses for another individual. 2012 tax form 1040a , Expenses for spouses. 2012 tax form 1040a Standard meal allowance, Standard Meal Allowance, Who can use the standard meal allowance. 2012 tax form 1040a , The standard meal allowance. 2012 tax form 1040a Standard mileage rate, What's New, Standard Mileage Rate, The standard mileage rate. 2012 tax form 1040a Depreciation adjustment for using, Depreciation adjustment when you used the standard mileage rate. 2012 tax form 1040a Form 2106, Standard mileage rate. 2012 tax form 1040a Statutory employees, Statutory employees. 2012 tax form 1040a T Tables and figures 50% limit determination (Figure A), 50% Limit Daily business mileage and expense log (Table 6-2), Table 5-2. 2012 tax form 1040a Daily Business Mileage and Expense Log Name: Entertainment expenses, determination of deductibility (Table 2-1), Table 2-1. 2012 tax form 1040a When Are Entertainment Expenses Deductible? Maximum depreciation deduction for cars table, Maximum Depreciation Deduction for Cars Modified Accelerated Cost Recovery System (MACRS) 2011 chart (Table 4-1), Table 4-1. 2012 tax form 1040a 2013 MACRS Depreciation Chart (Use to Figure Depreciation for 2013. 2012 tax form 1040a ) Proving expenses (Table 5-1), Table 5-1. 2012 tax form 1040a How To Prove Certain Business Expenses Reporting reimbursements (Table 6-1), Table 6-1. 2012 tax form 1040a Reporting Travel, Entertainment, Gift, and Car Expenses and Reimbursements Transportation expenses, determination of deductibility (Figure B), Gift or entertainment. 2012 tax form 1040a , Illustration of transportation expenses. 2012 tax form 1040a Travel expenses, determination of deductibility (Table 1-1), Table 1-1. 2012 tax form 1040a Travel Expenses You Can Deduct Weekly travel expense and entertainment record (Table 6-3), THIS IS NOT AN OFFICIAL INTERNAL REVENUE FORM Tax help, How To Get Tax Help Tax home, determination of, Tax Home Temporary job assignments, Temporary Assignment or Job Temporary work location, Temporary work location. 2012 tax form 1040a Tickets, Entertainment tickets. 2012 tax form 1040a , Gift or entertainment. 2012 tax form 1040a Season or series tickets, Season or series tickets. 2012 tax form 1040a Traffic violations, Fines and collateral. 2012 tax form 1040a Tools Hauling tools, Hauling tools or instruments. 2012 tax form 1040a Trade association meetings, Trade association meetings. 2012 tax form 1040a Trade-in of car, Car trade-in. 2012 tax form 1040a , Trade-in. 2012 tax form 1040a Traffic tickets, Fines and collateral. 2012 tax form 1040a Transients, Tax Home Transition rules, Transition Rules Example High-low method, High-low method. 2012 tax form 1040a High-low method, High-low method. 2012 tax form 1040a Regular federal method, Federal per diem rate method. 2012 tax form 1040a Transportation expenses, Transportation, Depreciation deduction for the year of disposition. 2012 tax form 1040a Car expenses, Car Expenses, Reporting inclusion amounts. 2012 tax form 1040a Deductible (Figure B), Gift or entertainment. 2012 tax form 1040a , Illustration of transportation expenses. 2012 tax form 1040a five or more cars, Five or more cars. 2012 tax form 1040a Form 2106, Transportation expenses. 2012 tax form 1040a Transportation workers, Special rate for transportation workers. 2012 tax form 1040a , Individuals subject to hours of service limits. 2012 tax form 1040a Travel advance, Reimbursement, allowance, or advance. 2012 tax form 1040a , Travel advance. 2012 tax form 1040a (see also Reimbursements) Travel expenses, Travel, Cruise Ships Another individual accompanying taxpayer, Travel expenses for another individual. 2012 tax form 1040a Away from home, Traveling Away From Home, Tax Home Deductible, What Travel Expenses Are Deductible?, Cruise Ships Summary of (Table 1-1), Table 1-1. 2012 tax form 1040a Travel Expenses You Can Deduct Defined, Travel expenses defined. 2012 tax form 1040a Going home on days off, Going home on days off. 2012 tax form 1040a In U. 2012 tax form 1040a S. 2012 tax form 1040a , Travel in the United States Lodging, Standard Meal Allowance Luxury water travel, Luxury Water Travel Outside U. 2012 tax form 1040a S. 2012 tax form 1040a , Travel Outside the United States Travel to family home, Tax Home Different From Family Home Trucks and vans Depreciation, Trucks and vans. 2012 tax form 1040a Transportation workers, Individuals subject to hours of service limits. 2012 tax form 1040a Transportation workers' expenses, Special rate for transportation workers. 2012 tax form 1040a Two places of work, Two places of work. 2012 tax form 1040a U Unclaimed reimbursements, Where To Report Unions Trips from union hall to place of work, Union members' trips from a union hall. 2012 tax form 1040a Unrecovered basis of car, How to treat unrecovered basis. 2012 tax form 1040a V Volunteers, Volunteers. 2012 tax form 1040a W Weekly travel expense and entertainment record (Table 6-3), THIS IS NOT AN OFFICIAL INTERNAL REVENUE FORM Prev  Up     Home   More Online Publications
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The Individual Shared Responsibility Provision

Under the Affordable Care Act, the Federal government, State governments, insurers, employers, and individuals share the responsibility for health insurance coverage beginning in 2014. Many people already have qualifying health insurance coverage (called minimum essential coverage) and do not need to do anything more than maintain that coverage.

The individual shared responsibility provision requires you and each member of your family to either:

  • Have minimum essential coverage, or
  • Have an exemption from the responsibility to have minimum essential coverage, or
  • Make a shared responsibility payment when you file your 2014 federal income tax return in 2015.  

You will report minimum essential coverage, report exemptions, or make any individual shared responsibility payment when you file your 2014 federal income tax return in 2015.

Minimum Essential Coverage

 

If you and your family need to acquire minimum essential coverage, you may have several options.  They include:

  • Health insurance coverage provided by your employer,
  • Health insurance purchased through the Health Insurance Marketplace in the area where you live, where you may qualify for financial assistance,
  • Coverage provided under a government-sponsored program for which you are eligible (including Medicare, Medicaid, and health care programs for veterans),
  • Health insurance purchased directly from an insurance company, and
  • Other health insurance coverage that is recognized by the Department of Health & Human Services as minimum essential coverage.

U.S. citizens who are residents of a foreign country for an entire year, and residents of U.S. territories, are deemed to have minimum essential coverage. See questions 11 and 12 of our Questions and Answers for more information.  

For purposes of the individual shared responsibility payment, you are considered to have minimum essential coverage for the entire month as long as you have minimum essential coverage for at least one day during that month. For example, if you start a new job on June 26 and are covered under your employer’s health coverage starting on that day, you’re treated as having coverage for the entire month of June. Similarly, if you’re eligible for an exemption for any one day of a month, you’re treated as exempt for the entire month.

For more information about minimum essential coverage, check this minimum essential coverage chart and see questions 14-20 of our Questions and Answers.  

You can learn more at HealthCare.gov about which health insurance options are available to you, how to purchase health insurance coverage, and how to get financial assistance with the cost of insurance. If you purchase health insurance through the Marketplace and you meet certain requirements, you may be eligible for a premium tax credit to help pay your premiums. Learn more about the premium tax credit. The deadline for the initial open enrollment period is March 31, 2014. You may also qualify for a special enrollment period (e.g., you move to a different state). See HealthCare.gov to learn about special enrollment periods.

Exemptions

 

You may be exempt from the requirement to maintain minimum essential coverage and thus will not have to make a shared responsibility payment when you file your 2014 federal income tax return in 2015, if you meet certain criteria.

You may be exempt if you:

  • Have no affordable coverage options because the minimum amount you must pay for the annual premiums is more than eight percent of your household income,
  • Have a gap in coverage for less than three consecutive months, or
  • Qualify for an exemption for one of several other reasons, including having a hardship that prevents you from obtaining coverage, or belonging to a group explicitly exempt from the requirement.

Because of the Affordable Care Act, more Americans have access to coverage that is affordable. However, if there is no coverage available to you and your family that costs less than eight percent of your household income, you can qualify for an exemption.  

An exemption applies to individuals who purchase their insurance through the Marketplace during the initial enrollment period for 2014, which runs through March 31, 2014. This hardship exemption will apply from January 1, 2014, until the start of your health care coverage, which if you enroll between March 16 and March 31 would generally be May 1. (See this HHS Question and Answer  for more information.) Another hardship exemption may apply if you have been notified that your health insurance policy will not be renewed and you consider the other plans available to you unaffordable. (See this HHS guidance and Questions and Answers  for more information.)

How you get an exemption depends upon the type of exemption for which you are eligible. You can obtain some exemptions only from the Marketplace, others only from the IRS, and yet others from either the Marketplace or the IRS. 

Learn more about exemptions in this chart and in questions 21-24 of our Questions and Answers. Also, see Healthcare.gov for more information on hardship exemptions.

Reporting Coverage or Exemptions

 

The individual shared responsibility provision goes into effect in 2014. You won’t need to report minimum essential coverage or exemptions or make any individual shared responsibility payment until you file your 2014 federal income tax return in 2015. Information will be made available later about how to report your coverage or exemption (or make a payment) on your 2014 income tax return.

Making a Payment

 

If you or any of your dependents don’t have minimum essential coverage and don’t have an exemption, you will need to make an individual shared responsibility payment on your tax return. It is important to remember that choosing to make the individual shared responsibility payment instead of purchasing minimum essential coverage means you will also have to pay the entire cost of all your medical care. You won't be protected from the kind of very high medical bills that can sometimes lead to bankruptcy.

If you must make an individual shared responsibility payment, the annual payment amount is the greater of a percentage of your household income or a flat dollar amount, but is capped at the national average premium for a bronze level health plan available through the Marketplace. You will owe 1/12th of the annual payment for each month you or your dependent(s) don’t have either coverage or an exemption.

For 2014, the annual payment amount is:

  • The greater of:
    • 1 percent of your household income that is above the tax return filing threshold for your filing status, or
    • Your family's flat dollar amount, which is $95 per adult and $47.50 per child, limited to a family maximum of $285,
  • But capped at the cost of the national average premium for a bronze level health plan available through the Marketplace in 2014.

Check out these basic examples of the payment calculation and the federal tax filing requirement thresholds. For more detailed examples, see the individual shared responsibility provision final regulations.

The percentages and flat dollar amounts increase over the first three years. In 2015, the income percentage increases to 2 percent of household income and the flat dollar amount increases to $325 per adult ($162.50 per child under 18). In 2016, these figures increase to 2.5 percent of household income and $695 per adult ($347.50 per child under 18). After 2016, these figures increase with inflation. 

Information will be made available later about how you will account for the payment on your 2014 federal income tax return filed in 2015.

More Information

 

More detailed information about the individual shared responsibility provision is available in our Questions and Answers. The Department of the Treasury and the IRS have issued the following legal guidance related to the individual shared responsibility provision, including detailed examples of the payment calculation:

  • Final regulations on the individual shared responsibility provision.
  • Notice 2013-42, which provides transition relief from the individual shared responsibility provision for employees and their families who are eligible to enroll in employer-sponsored health plans with a plan year other than a calendar year if the plan year begins in 2013 and ends in 2014.
  • Proposed regulations on minimum essential coverage and other rules regarding the shared responsibility provision.
  • Notice 2014-10, which provides transition relief for individuals enrolled in coverage under certain limited-benefit Medicaid and TRICARE programs that are not minimum essential coverage.

Additional information on exemptions and minimum essential coverage is available in final regulations issued by the Department of Health & Human Services.

Page Last Reviewed or Updated: 25-Mar-2014

The 2012 Tax Form 1040a

2012 tax form 1040a 24. 2012 tax form 1040a   Contributions Table of Contents Introduction Useful Items - You may want to see: Organizations That Qualify To Receive Deductible ContributionsTypes of Qualified Organizations Contributions You Can DeductContributions From Which You Benefit Expenses Paid for Student Living With You Out-of-Pocket Expenses in Giving Services Contributions You Cannot DeductContributions to Individuals Contributions to Nonqualified Organizations Contributions From Which You Benefit Value of Time or Services Personal Expenses Appraisal Fees Contributions of PropertyException. 2012 tax form 1040a Household items. 2012 tax form 1040a Deduction more than $500. 2012 tax form 1040a Form 1098-C. 2012 tax form 1040a Filing deadline approaching and still no Form 1098-C. 2012 tax form 1040a Exception 1—vehicle used or improved by organization. 2012 tax form 1040a Exception 2—vehicle given or sold to needy individual. 2012 tax form 1040a Deduction $500 or less. 2012 tax form 1040a Right to use property. 2012 tax form 1040a Tangible personal property. 2012 tax form 1040a Future interest. 2012 tax form 1040a Determining Fair Market Value Giving Property That Has Decreased in Value Giving Property That Has Increased in Value When To DeductChecks. 2012 tax form 1040a Text message. 2012 tax form 1040a Credit card. 2012 tax form 1040a Pay-by-phone account. 2012 tax form 1040a Stock certificate. 2012 tax form 1040a Promissory note. 2012 tax form 1040a Option. 2012 tax form 1040a Borrowed funds. 2012 tax form 1040a Limits on DeductionsCarryovers Records To KeepCash Contributions Noncash Contributions Out-of-Pocket Expenses How To Report Introduction This chapter explains how to claim a deduction for your charitable contributions. 2012 tax form 1040a It discusses the following topics. 2012 tax form 1040a The types of organizations to which you can make deductible charitable contributions. 2012 tax form 1040a The types of contributions you can deduct. 2012 tax form 1040a How much you can deduct. 2012 tax form 1040a What records you must keep. 2012 tax form 1040a How to report your charitable contributions. 2012 tax form 1040a A charitable contribution is a donation or gift to, or for the use of, a qualified organization. 2012 tax form 1040a It is voluntary and is made without getting, or expecting to get, anything of equal value. 2012 tax form 1040a Form 1040 required. 2012 tax form 1040a    To deduct a charitable contribution, you must file Form 1040 and itemize deductions on Schedule A. 2012 tax form 1040a The amount of your deduction may be limited if certain rules and limits explained in this chapter apply to you. 2012 tax form 1040a The limits are explained in detail in Publication 526. 2012 tax form 1040a Useful Items - You may want to see: Publication 526 Charitable Contributions 561 Determining the Value of Donated Property Form (and Instructions) Schedule A (Form 1040) Itemized Deductions 8283 Noncash Charitable Contributions Organizations That Qualify To Receive Deductible Contributions You can deduct your contributions only if you make them to a qualified organization. 2012 tax form 1040a Most organizations other than churches and governments must apply to the IRS to become a qualified organization. 2012 tax form 1040a How to check whether an organization can receive deductible charitable contributions. 2012 tax form 1040a   You can ask any organization whether it is a qualified organization, and most will be able to tell you. 2012 tax form 1040a Or go to IRS. 2012 tax form 1040a gov. 2012 tax form 1040a Click on “Tools” and then on “Exempt Organizations Select Check” (www. 2012 tax form 1040a irs. 2012 tax form 1040a gov/Charities-&-Non-Profits/Exempt-Organizations-Select-Check). 2012 tax form 1040a This online tool will enable you to search for qualified organizations. 2012 tax form 1040a You can also call the IRS to find out if an organization is qualified. 2012 tax form 1040a Call 1-877-829-5500. 2012 tax form 1040a 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. 2012 tax form 1040a Deaf or hard of hearing individuals can also contact the IRS through relay services such as the Federal Relay Service at www. 2012 tax form 1040a gsa. 2012 tax form 1040a gov/fedrelay. 2012 tax form 1040a Types of Qualified Organizations Generally, only the following types of organizations can be qualified organizations. 2012 tax form 1040a 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). 2012 tax form 1040a 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. 2012 tax form 1040a Certain organizations that foster national or international amateur sports competition also qualify. 2012 tax form 1040a War veterans' organizations, including posts, auxiliaries, trusts, or foundations, organized in the United States or any of its possessions (including Puerto Rico). 2012 tax form 1040a Domestic fraternal societies, orders, and associations operating under the lodge system. 2012 tax form 1040a (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. 2012 tax form 1040a ) Certain nonprofit cemetery companies or corporations. 2012 tax form 1040a (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. 2012 tax form 1040a ) The United States or any state, the District of Columbia, a U. 2012 tax form 1040a S. 2012 tax form 1040a possession (including Puerto Rico), a political subdivision of a state or U. 2012 tax form 1040a S. 2012 tax form 1040a possession, or an Indian tribal government or any of its subdivisions that perform substantial government functions. 2012 tax form 1040a (Your contribution to this type of organization is only deductible if it is to be used solely for public purposes. 2012 tax form 1040a ) Examples. 2012 tax form 1040a    The following list gives some examples of qualified organizations. 2012 tax form 1040a Churches, a convention or association of churches, temples, synagogues, mosques, and other religious organizations. 2012 tax form 1040a Most nonprofit charitable organizations such as the American Red Cross and the United Way. 2012 tax form 1040a Most nonprofit educational organizations, including the Boy Scouts of America, Girl Scouts of America, colleges, and museums. 2012 tax form 1040a 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. 2012 tax form 1040a 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 . 2012 tax form 1040a Nonprofit hospitals and medical research organizations. 2012 tax form 1040a Utility company emergency energy programs, if the utility company is an agent for a charitable organization that assists individuals with emergency energy needs. 2012 tax form 1040a Nonprofit volunteer fire companies. 2012 tax form 1040a Nonprofit organizations that develop and maintain public parks and recreation facilities. 2012 tax form 1040a Civil defense organizations. 2012 tax form 1040a Certain foreign charitable organizations. 2012 tax form 1040a   Under income tax treaties with Canada, Israel, and Mexico, you may be able to deduct contributions to certain Canadian, Israeli, or Mexican charitable organizations. 2012 tax form 1040a Generally, you must have income from sources in that country. 2012 tax form 1040a For additional information on the deduction of contributions to Canadian charities, see Publication 597, Information on the United States–Canada Income Tax Treaty. 2012 tax form 1040a If you need more information on how to figure your contribution to Mexican and Israeli charities, see Publication 526. 2012 tax form 1040a Contributions You Can Deduct Generally, you can deduct contributions of money or property you make to, or for the use of, a qualified organization. 2012 tax form 1040a 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. 2012 tax form 1040a The contributions must be made to a qualified organization and not set aside for use by a specific person. 2012 tax form 1040a 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. 2012 tax form 1040a See Contributions of Property , later in this chapter. 2012 tax form 1040a 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. 2012 tax form 1040a See Limits on Deductions , later. 2012 tax form 1040a In addition, the total of your charitable contribution deduction and certain other itemized deductions may be limited. 2012 tax form 1040a See chapter 29. 2012 tax form 1040a Table 24-1 gives examples of contributions you can and cannot deduct. 2012 tax form 1040a 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. 2012 tax form 1040a Also see Contributions From Which You Benefit under Contributions You Cannot Deduct, later. 2012 tax form 1040a If you pay more than fair market value to a qualified organization for goods or services, the excess may be a charitable contribution. 2012 tax form 1040a For the excess amount to qualify, you must pay it with the intent to make a charitable contribution. 2012 tax form 1040a Example 1. 2012 tax form 1040a You pay $65 for a ticket to a dinner-dance at a church. 2012 tax form 1040a Your entire $65 payment goes to the church. 2012 tax form 1040a The ticket to the dinner-dance has a fair market value of $25. 2012 tax form 1040a When you buy your ticket, you know that its value is less than your payment. 2012 tax form 1040a To figure the amount of your charitable contribution, subtract the value of the benefit you receive ($25) from your total payment ($65). 2012 tax form 1040a You can deduct $40 as a contribution to the church. 2012 tax form 1040a Example 2. 2012 tax form 1040a At a fundraising auction conducted by a charity, you pay $600 for a week's stay at a beach house. 2012 tax form 1040a The amount you pay is no more than the fair rental value. 2012 tax form 1040a You have not made a deductible charitable contribution. 2012 tax form 1040a Athletic events. 2012 tax form 1040a   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. 2012 tax form 1040a   If any part of your payment is for tickets (rather than the right to buy tickets), that part is not deductible. 2012 tax form 1040a Subtract the price of the tickets from your payment. 2012 tax form 1040a You can deduct 80% of the remaining amount as a charitable contribution. 2012 tax form 1040a Example 1. 2012 tax form 1040a You pay $300 a year for membership in a university's athletic scholarship program. 2012 tax form 1040a 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. 2012 tax form 1040a You can deduct $240 (80% of $300) as a charitable contribution. 2012 tax form 1040a Table 24-1. 2012 tax form 1040a Examples of Charitable Contributions—A Quick Check Use the following lists for a quick check of whether you can deduct a contribution. 2012 tax form 1040a See the rest of this chapter for more information and additional rules and limits that may apply. 2012 tax form 1040a Deductible As  Charitable Contributions Not Deductible  As Charitable Contributions Money or property you give to:  Churches, synagogues, temples, mosques, and other religious organizations Federal, state, and local governments, if your contribution is solely for public purposes (for example, a gift to reduce the public debt or maintain a public park) Nonprofit schools and hospitals The Salvation Army, American Red Cross, CARE, Goodwill Industries, United Way, Boy Scouts of America, Girl Scouts of America, Boys and Girls Clubs of America, etc. 2012 tax form 1040a War veterans groups   Expenses paid for a student living with you, sponsored by a qualified organization  Out-of-pocket expenses when you serve a qualified organization as a volunteer Money or property you give to:  Civic leagues, social and sports clubs, labor unions, and chambers of commerce Foreign organizations (except certain Canadian, Israeli, and Mexican charities) Groups that are run for personal profit Groups whose purpose is to lobby for law changes Homeowners' associations Individuals Political groups or candidates for public office   Cost of raffle, bingo, or lottery tickets  Dues, fees, or bills paid to country clubs, lodges, fraternal orders, or similar groups  Tuition  Value of your time or services  Value of blood given to a blood bank    Example 2. 2012 tax form 1040a 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. 2012 tax form 1040a You must subtract the usual price of a ticket ($120) from your $300 payment. 2012 tax form 1040a The result is $180. 2012 tax form 1040a Your deductible charitable contribution is $144 (80% of $180). 2012 tax form 1040a Charity benefit events. 2012 tax form 1040a   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. 2012 tax form 1040a   If there is an established charge for the event, that charge is the value of your benefit. 2012 tax form 1040a If there is no established charge, the reasonable value of the right to attend the event is the value of your benefit. 2012 tax form 1040a Whether you use the tickets or other privileges has no effect on the amount you can deduct. 2012 tax form 1040a However, if you return the ticket to the qualified organization for resale, you can deduct the entire amount you paid for the ticket. 2012 tax form 1040a    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. 2012 tax form 1040a If the ticket shows the price of admission and the amount of the contribution, you can deduct the contribution amount. 2012 tax form 1040a Example. 2012 tax form 1040a You pay $40 to see a special showing of a movie for the benefit of a qualified organization. 2012 tax form 1040a Printed on the ticket is “Contribution—$40. 2012 tax form 1040a ” If the regular price for the movie is $8, your contribution is $32 ($40 payment − $8 regular price). 2012 tax form 1040a Membership fees or dues. 2012 tax form 1040a    You may be able to deduct membership fees or dues you pay to a qualified organization. 2012 tax form 1040a However, you can deduct only the amount that is more than the value of the benefits you receive. 2012 tax form 1040a    You cannot deduct dues, fees, or assessments paid to country clubs and other social organizations. 2012 tax form 1040a They are not qualified organizations. 2012 tax form 1040a Certain membership benefits can be disregarded. 2012 tax form 1040a   Both you and the organization can disregard the following membership benefits if you receive them in return for an annual payment of $75 or less. 2012 tax form 1040a 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. 2012 tax form 1040a 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. 2012 tax form 1040a 20. 2012 tax form 1040a Token items. 2012 tax form 1040a   You do not have to reduce your contribution by the value of any benefit you receive if both of the following are true. 2012 tax form 1040a You receive only a small item or other benefit of token value. 2012 tax form 1040a 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. 2012 tax form 1040a Written statement. 2012 tax form 1040a   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. 2012 tax form 1040a The statement must say that you can deduct only the amount of your payment that is more than the value of the goods or services you received. 2012 tax form 1040a It must also give you a good faith estimate of the value of those goods or services. 2012 tax form 1040a   The organization can give you the statement either when it solicits or when it receives the payment from you. 2012 tax form 1040a Exception. 2012 tax form 1040a   An organization will not have to give you this statement if one of the following is true. 2012 tax form 1040a 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. 2012 tax form 1040a You receive only items whose value is not substantial as described under Token items , earlier. 2012 tax form 1040a You receive only membership benefits that can be disregarded, as described earlier. 2012 tax form 1040a Expenses Paid for Student Living With You You may be able to deduct some expenses of having a student live with you. 2012 tax form 1040a You can deduct qualifying expenses for a foreign or American student who: Lives in your home under a written agreement between you and a qualified organization as part of a program of the organization to provide educational opportunities for the student, Is not your relative or dependent, and Is a full-time student in the twelfth or any lower grade at a school in the United States. 2012 tax form 1040a You can deduct up to $50 a month for each full calendar month the student lives with you. 2012 tax form 1040a Any month when conditions (1) through (3) are met for 15 days or more counts as a full month. 2012 tax form 1040a For additional information, see Expenses Paid for Student Living With You in Publication 526. 2012 tax form 1040a Mutual exchange program. 2012 tax form 1040a   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. 2012 tax form 1040a Table 24-2. 2012 tax form 1040a Volunteers' Questions and Answers If you volunteer for a qualified organization, the following questions and answers may apply to you. 2012 tax form 1040a All of the rules explained in this chapter also apply. 2012 tax form 1040a See, in particular, Out-of-Pocket Expenses in Giving Services . 2012 tax form 1040a Question Answer I volunteer 6 hours a week in the office of a qualified organization. 2012 tax form 1040a The receptionist is paid $10 an hour for the same work. 2012 tax form 1040a Can I deduct $60 a week for my time?    No, you cannot deduct the value of your time or services. 2012 tax form 1040a The office is 30 miles from my home. 2012 tax form 1040a 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. 2012 tax form 1040a If you don't want to figure your actual costs, you can deduct 14 cents for each mile. 2012 tax form 1040a I volunteer as a Red Cross nurse's aide at a hospital. 2012 tax form 1040a 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. 2012 tax form 1040a I pay a babysitter to watch my children while I volunteer for a qualified organization. 2012 tax form 1040a 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. 2012 tax form 1040a (If you have childcare expenses so you can work for pay, see chapter 32. 2012 tax form 1040a ) Out-of-Pocket Expenses in Giving Services Although you cannot deduct the value of your services given to a qualified organization, you may be able to deduct some amounts you pay in giving services to a qualified organization. 2012 tax form 1040a 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. 2012 tax form 1040a Table 24-2 contains questions and answers that apply to some individuals who volunteer their services. 2012 tax form 1040a Conventions. 2012 tax form 1040a   If a qualified organization selects you to attend a convention as its representative, you can deduct unreimbursed expenses for travel, including reasonable amounts for meals and lodging, while away from home overnight in connection with the convention. 2012 tax form 1040a However, see Travel , later. 2012 tax form 1040a   You cannot deduct personal expenses for sightseeing, fishing parties, theater tickets, or nightclubs. 2012 tax form 1040a You also cannot deduct transportation, meals and lodging, and other expenses for your spouse or children. 2012 tax form 1040a    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. 2012 tax form 1040a You can, however, deduct unreimbursed expenses that are directly connected with giving services for your church during the convention. 2012 tax form 1040a Uniforms. 2012 tax form 1040a   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. 2012 tax form 1040a Foster parents. 2012 tax form 1040a   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. 2012 tax form 1040a A qualified organization must select the individuals you take into your home for foster care. 2012 tax form 1040a    You can deduct expenses that meet both of the following requirements. 2012 tax form 1040a They are unreimbursed out-of-pocket expenses to feed, clothe, and care for the foster child. 2012 tax form 1040a They are incurred primarily to benefit the qualified organization. 2012 tax form 1040a   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. 2012 tax form 1040a For details, see chapter 3. 2012 tax form 1040a Example. 2012 tax form 1040a You cared for a foster child because you wanted to adopt her, not to benefit the agency that placed her in your home. 2012 tax form 1040a Your unreimbursed expenses are not deductible as charitable contributions. 2012 tax form 1040a Car expenses. 2012 tax form 1040a   You can deduct as a charitable contribution any unreimbursed out-of-pocket expenses, such as the cost of gas and oil, that are directly related to the use of your car in giving services to a charitable organization. 2012 tax form 1040a You cannot deduct general repair and maintenance expenses, depreciation, registration fees, or the costs of tires or insurance. 2012 tax form 1040a    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. 2012 tax form 1040a   You can deduct parking fees and tolls whether you use your actual expenses or the standard mileage rate. 2012 tax form 1040a   You must keep reliable written records of your car expenses. 2012 tax form 1040a For more information, see Car expenses under Records To Keep, later. 2012 tax form 1040a Travel. 2012 tax form 1040a   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. 2012 tax form 1040a This applies whether you pay the expenses directly or indirectly. 2012 tax form 1040a You are paying the expenses indirectly if you make a payment to the charitable organization and the organization pays for your travel expenses. 2012 tax form 1040a   The deduction for travel expenses will not be denied simply because you enjoy providing services to the charitable organization. 2012 tax form 1040a 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. 2012 tax form 1040a 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. 2012 tax form 1040a Example 1. 2012 tax form 1040a You are a troop leader for a tax-exempt youth group and you take the group on a camping trip. 2012 tax form 1040a You are responsible for overseeing the setup of the camp and for providing adult supervision for other activities during the entire trip. 2012 tax form 1040a You participate in the activities of the group and enjoy your time with them. 2012 tax form 1040a You oversee the breaking of camp and you transport the group home. 2012 tax form 1040a You can deduct your travel expenses. 2012 tax form 1040a Example 2. 2012 tax form 1040a You sail from one island to another and spend 8 hours a day counting whales and other forms of marine life. 2012 tax form 1040a The project is sponsored by a charitable organization. 2012 tax form 1040a In most circumstances, you cannot deduct your expenses. 2012 tax form 1040a Example 3. 2012 tax form 1040a You work for several hours each morning on an archaeological dig sponsored by a charitable organization. 2012 tax form 1040a The rest of the day is free for recreation and sightseeing. 2012 tax form 1040a You cannot take a charitable contribution deduction even though you work very hard during those few hours. 2012 tax form 1040a Example 4. 2012 tax form 1040a You spend the entire day attending a charitable organization's regional meeting as a chosen representative. 2012 tax form 1040a In the evening you go to the theater. 2012 tax form 1040a You can claim your travel expenses as charitable contributions, but you cannot claim the cost of your evening at the theater. 2012 tax form 1040a Daily allowance (per diem). 2012 tax form 1040a   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. 2012 tax form 1040a You may be able to deduct any necessary travel expenses that are more than the allowance. 2012 tax form 1040a Deductible travel expenses. 2012 tax form 1040a   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. 2012 tax form 1040a Because these travel expenses are not business-related, they are not subject to the same limits as business-related expenses. 2012 tax form 1040a For information on business travel expenses, see Travel Expenses in chapter 26. 2012 tax form 1040a Contributions You Cannot Deduct There are some contributions you cannot deduct, such as those made to specific individuals and those made to nonqualified organizations. 2012 tax form 1040a (See Contributions to Individuals and Contributions to Nonqualified Organizations , next. 2012 tax form 1040a ) There are others you can deduct only part of, as discussed later under Contributions From Which You Benefit . 2012 tax form 1040a Contributions to Individuals You cannot deduct contributions to specific individuals, including the following. 2012 tax form 1040a Contributions to fraternal societies made for the purpose of paying medical or burial expenses of deceased members. 2012 tax form 1040a Contributions to individuals who are needy or worthy. 2012 tax form 1040a You cannot deduct these contributions even if you make them to a qualified organization for the benefit of a specific person. 2012 tax form 1040a 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. 2012 tax form 1040a Example. 2012 tax form 1040a You can deduct contributions to a qualified organization for flood relief, hurricane relief, or other disaster relief. 2012 tax form 1040a However, you cannot deduct contributions earmarked for relief of a particular individual or family. 2012 tax form 1040a Payments to a member of the clergy that can be spent as he or she wishes, such as for personal expenses. 2012 tax form 1040a Expenses you paid for another person who provided services to a qualified organization. 2012 tax form 1040a Example. 2012 tax form 1040a Your son does missionary work. 2012 tax form 1040a You pay his expenses. 2012 tax form 1040a You cannot claim a deduction for your son's unreimbursed expenses related to his contribution of services. 2012 tax form 1040a Payments to a hospital that are for a specific patient's care or for services for a specific patient. 2012 tax form 1040a You cannot deduct these payments even if the hospital is operated by a city, a state, or other qualified organization. 2012 tax form 1040a Contributions to Nonqualified Organizations You cannot deduct contributions to organizations that are not qualified to receive tax-deductible contributions, including the following. 2012 tax form 1040a 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. 2012 tax form 1040a Chambers of commerce and other business leagues or organizations (but see chapter 28). 2012 tax form 1040a Civic leagues and associations. 2012 tax form 1040a Communist organizations. 2012 tax form 1040a Country clubs and other social clubs. 2012 tax form 1040a Most foreign organizations (other than certain Canadian, Israeli, or Mexican charitable organizations). 2012 tax form 1040a For details, see Publication 526. 2012 tax form 1040a Homeowners' associations. 2012 tax form 1040a Labor unions (but see chapter 28). 2012 tax form 1040a Political organizations and candidates. 2012 tax form 1040a 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. 2012 tax form 1040a See Contributions From Which You Benefit under Contributions You Can Deduct, earlier. 2012 tax form 1040a These contributions include the following. 2012 tax form 1040a Contributions for lobbying. 2012 tax form 1040a This includes amounts that you earmark for use in, or in connection with, influencing specific legislation. 2012 tax form 1040a Contributions to a retirement home for room, board, maintenance, or admittance. 2012 tax form 1040a Also, if the amount of your contribution depends on the type or size of apartment you will occupy, it is not a charitable contribution. 2012 tax form 1040a Costs of raffles, bingo, lottery, etc. 2012 tax form 1040a 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. 2012 tax form 1040a For information on how to report gambling winnings and losses, see Gambling winnings in chapter 12 and Gambling Losses Up to the Amount of Gambling Winnings in chapter 28. 2012 tax form 1040a Dues to fraternal orders and similar groups. 2012 tax form 1040a However, see Membership fees or dues , earlier, under Contributions You Can Deduct. 2012 tax form 1040a Tuition, or amounts you pay instead of tuition. 2012 tax form 1040a 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. 2012 tax form 1040a 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. 2012 tax form 1040a ” 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. 2012 tax form 1040a Personal Expenses You cannot deduct personal, living, or family expenses, such as the following items. 2012 tax form 1040a 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. 2012 tax form 1040a Adoption expenses, including fees paid to an adoption agency and the costs of keeping a child in your home before adoption is final (but see Adoption Credit in chapter 37, and the instructions for Form 8839, Qualified Adoption Expenses). 2012 tax form 1040a You also may be able to claim an exemption for the child. 2012 tax form 1040a See Adopted child in chapter 3. 2012 tax form 1040a Appraisal Fees You cannot deduct as a charitable contribution any fees you pay to find the fair market value of donated property (but see chapter 28). 2012 tax form 1040a 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. 2012 tax form 1040a However, if the property has increased in value, you may have to make some adjustments to the amount of your deduction. 2012 tax form 1040a See Giving Property That Has Increased in Value , later. 2012 tax form 1040a 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. 2012 tax form 1040a Clothing and household items. 2012 tax form 1040a   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. 2012 tax form 1040a Exception. 2012 tax form 1040a   You can take a deduction for a contribution of an item of clothing or household item that is not in good used condition or better if you deduct more than $500 for it and include a qualified appraisal of it with your return. 2012 tax form 1040a Household items. 2012 tax form 1040a   Household items include: Furniture and furnishings, Electronics, Appliances, Linens, and Other similar items. 2012 tax form 1040a   Household items do not include: Food, Paintings, antiques, and other objects of art, Jewelry and gems, and Collections. 2012 tax form 1040a Cars, boats, and airplanes. 2012 tax form 1040a    The following rules apply to any donation of a qualified vehicle. 2012 tax form 1040a 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. 2012 tax form 1040a Deduction more than $500. 2012 tax form 1040a   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. 2012 tax form 1040a 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. 2012 tax form 1040a Form 1098-C. 2012 tax form 1040a   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. 2012 tax form 1040a The Form 1098-C (or other statement) will show the gross proceeds from the sale of the vehicle. 2012 tax form 1040a   If you e-file your return, you must: Attach Copy B of Form 1098-C to Form 8453 and mail the forms to the IRS, or Include Copy B of Form 1098-C as a pdf attachment if your software program allows it. 2012 tax form 1040a   If you do not attach Form 1098-C (or other statement), you cannot deduct your contribution. 2012 tax form 1040a    You must get Form 1098-C (or other statement) within 30 days of the sale of the vehicle. 2012 tax form 1040a But if exception 1 or 2 (described later) applies, you must get Form 1098-C (or other statement) within 30 days of your donation. 2012 tax form 1040a Filing deadline approaching and still no Form 1098-C. 2012 tax form 1040a   If the filing deadline is approaching and you still do not have a Form 1098-C, you have two choices. 2012 tax form 1040a Request an automatic 6-month extension of time to file your return. 2012 tax form 1040a You can get this extension by filing Form 4868, Application for Automatic Extension of Time to File U. 2012 tax form 1040a S. 2012 tax form 1040a Individual Income Tax Return. 2012 tax form 1040a  For more information, see Automatic Extension in chapter 1. 2012 tax form 1040a File the return on time without claiming the deduction for the qualified vehicle. 2012 tax form 1040a After receiving the Form 1098-C, file an amended return, Form 1040X, claiming the deduction. 2012 tax form 1040a Attach Copy B of Form 1098-C (or other statement) to the amended return. 2012 tax form 1040a For more information about amended returns, see Amended Returns and Claims for Refund in chapter 1. 2012 tax form 1040a Exceptions. 2012 tax form 1040a   There are two exceptions to the rules just described for deductions of more than $500. 2012 tax form 1040a Exception 1—vehicle used or improved by organization. 2012 tax form 1040a   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. 2012 tax form 1040a 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. 2012 tax form 1040a The Form 1098-C (or other statement) will show whether this exception applies. 2012 tax form 1040a Exception 2—vehicle given or sold to needy individual. 2012 tax form 1040a   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. 2012 tax form 1040a 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. 2012 tax form 1040a The Form 1098-C (or other statement) will show whether this exception applies. 2012 tax form 1040a   This exception does not apply if the organization sells the vehicle at auction. 2012 tax form 1040a In that case, you cannot deduct the vehicle's fair market value. 2012 tax form 1040a Example. 2012 tax form 1040a Anita donates a used car to a qualified organization. 2012 tax form 1040a She bought it 3 years ago for $9,000. 2012 tax form 1040a A used car guide shows the fair market value for this type of car is $6,000. 2012 tax form 1040a However, Anita gets a Form 1098-C from the organization showing the car was sold for $2,900. 2012 tax form 1040a Neither exception 1 nor exception 2 applies. 2012 tax form 1040a If Anita itemizes her deductions, she can deduct $2,900 for her donation. 2012 tax form 1040a She must attach Form 1098-C and Form 8283 to her return. 2012 tax form 1040a Deduction $500 or less. 2012 tax form 1040a   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. 2012 tax form 1040a 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. 2012 tax form 1040a   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. 2012 tax form 1040a The statement must contain the information and meet the tests for an acknowledgment described under Deductions of At Least $250 But Not More Than $500 under Records To Keep, later. 2012 tax form 1040a Partial interest in property. 2012 tax form 1040a   Generally, you cannot deduct a charitable contribution of less than your entire interest in property. 2012 tax form 1040a Right to use property. 2012 tax form 1040a   A contribution of the right to use property is a contribution of less than your entire interest in that property and is not deductible. 2012 tax form 1040a For exceptions and more information, see Partial Interest in Property Not in Trust in Publication 561. 2012 tax form 1040a Future interests in tangible personal property. 2012 tax form 1040a   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. 2012 tax form 1040a Tangible personal property. 2012 tax form 1040a   This is any property, other than land or buildings, that can be seen or touched. 2012 tax form 1040a It includes furniture, books, jewelry, paintings, and cars. 2012 tax form 1040a Future interest. 2012 tax form 1040a   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. 2012 tax form 1040a Determining Fair Market Value This section discusses general guidelines for determining the fair market value of various types of donated property. 2012 tax form 1040a Publication 561 contains a more complete discussion. 2012 tax form 1040a 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. 2012 tax form 1040a Used clothing and household items. 2012 tax form 1040a   The fair market value of used clothing and household goods is usually far less than what you paid for them when they were new. 2012 tax form 1040a   For used clothing, you should claim as the value the price that buyers of used items actually pay in used clothing stores, such as consignment or thrift shops. 2012 tax form 1040a See Household Goods in Publication 561 for information on the valuation of household goods, such as furniture, appliances, and linens. 2012 tax form 1040a Example. 2012 tax form 1040a Dawn Greene donated a coat to a thrift store operated by her church. 2012 tax form 1040a She paid $300 for the coat 3 years ago. 2012 tax form 1040a Similar coats in the thrift store sell for $50. 2012 tax form 1040a The fair market value of the coat is $50. 2012 tax form 1040a Dawn's donation is limited to $50. 2012 tax form 1040a Cars, boats, and airplanes. 2012 tax form 1040a   If you contribute a car, boat, or airplane to a charitable organization, you must determine its fair market value. 2012 tax form 1040a 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. 2012 tax form 1040a The guides may be published monthly or seasonally and for different regions of the country. 2012 tax form 1040a These guides also provide estimates for adjusting for unusual equipment, unusual mileage, and physical condition. 2012 tax form 1040a The prices are not “official” and these publications are not considered an appraisal of any specific donated property. 2012 tax form 1040a But they do provide clues for making an appraisal and suggest relative prices for comparison with current sales and offerings in your area. 2012 tax form 1040a   You can also find used car pricing information on the Internet. 2012 tax form 1040a Example. 2012 tax form 1040a You donate a used car in poor condition to a local high school for use by students studying car repair. 2012 tax form 1040a A used car guide shows the dealer retail value for this type of car in poor condition is $1,600. 2012 tax form 1040a However, the guide shows the price for a private party sale of the car is only $750. 2012 tax form 1040a The fair market value of the car is considered to be $750. 2012 tax form 1040a Large quantities. 2012 tax form 1040a   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. 2012 tax form 1040a Giving Property That Has Decreased in Value If you contribute property with a fair market value that is less than your basis in it, your deduction is limited to its fair market value. 2012 tax form 1040a You cannot claim a deduction for the difference between the property's basis and its fair market value. 2012 tax form 1040a Giving Property That Has Increased in Value If you contribute property with a fair market value that is more than your basis in it, you may have to reduce the fair market value by the amount of appreciation (increase in value) when you figure your deduction. 2012 tax form 1040a Your basis in property is generally what you paid for it. 2012 tax form 1040a See chapter 13 if you need more information about basis. 2012 tax form 1040a Different rules apply to figuring your deduction, depending on whether the property is: Ordinary income property, or Capital gain property. 2012 tax form 1040a Ordinary income property. 2012 tax form 1040a   Property is ordinary income property if you would have recognized ordinary income or short-term capital gain had you sold it at fair market value on the date it was contributed. 2012 tax form 1040a Examples of ordinary income property are inventory, works of art created by the donor, manuscripts prepared by the donor, and capital assets (defined in chapter 14) held 1 year or less. 2012 tax form 1040a Amount of deduction. 2012 tax form 1040a   The amount you can deduct for a contribution of ordinary income property is its fair market value minus the amount that would be ordinary income or short-term capital gain if you sold the property for its fair market value. 2012 tax form 1040a Generally, this rule limits the deduction to your basis in the property. 2012 tax form 1040a Example. 2012 tax form 1040a You donate stock you held for 5 months to your church. 2012 tax form 1040a The fair market value of the stock on the day you donate it is $1,000, but you paid only $800 (your basis). 2012 tax form 1040a Because the $200 of appreciation would be short-term capital gain if you sold the stock, your deduction is limited to $800 (fair market value minus the appreciation). 2012 tax form 1040a Capital gain property. 2012 tax form 1040a   Property is capital gain property if you would have recognized long-term capital gain had you sold it at fair market value on the date of the contribution. 2012 tax form 1040a It includes capital assets held more than 1 year, as well as certain real property and depreciable property used in your trade or business and, generally, held more than 1 year. 2012 tax form 1040a Amount of deduction — general rule. 2012 tax form 1040a   When figuring your deduction for a contribution of capital gain property, you generally can use the fair market value of the property. 2012 tax form 1040a Exceptions. 2012 tax form 1040a   In certain situations, you must reduce the fair market value by any amount that would have been long-term capital gain if you had sold the property for its fair market value. 2012 tax form 1040a Generally, this means reducing the fair market value to the property's cost or other basis. 2012 tax form 1040a Bargain sales. 2012 tax form 1040a   A bargain sale of property is a sale or exchange for less than the property's fair market value. 2012 tax form 1040a A bargain sale to a qualified organization is partly a charitable contribution and partly a sale or exchange. 2012 tax form 1040a A bargain sale may result in a taxable gain. 2012 tax form 1040a More information. 2012 tax form 1040a   For more information on donating appreciated property, see Giving Property That Has Increased in Value in Publication 526. 2012 tax form 1040a When To Deduct You can deduct your contributions only in the year you actually make them in cash or other property (or in a later carryover year, as explained later under Carryovers ). 2012 tax form 1040a This applies whether you use the cash or an accrual method of accounting. 2012 tax form 1040a Time of making contribution. 2012 tax form 1040a   Usually, you make a contribution at the time of its unconditional delivery. 2012 tax form 1040a Checks. 2012 tax form 1040a   A check you mail to a charity is considered delivered on the date you mail it. 2012 tax form 1040a Text message. 2012 tax form 1040a   Contributions made by text message are deductible in the year you send the text message if the contribution is charged to your telephone or wireless account. 2012 tax form 1040a Credit card. 2012 tax form 1040a    Contributions charged on your credit card are deductible in the year you make the charge. 2012 tax form 1040a Pay-by-phone account. 2012 tax form 1040a    Contributions made through a pay-by-phone account are considered delivered on the date the financial institution pays the amount. 2012 tax form 1040a Stock certificate. 2012 tax form 1040a   A properly endorsed stock certificate is considered delivered on the date of mailing or other delivery to the charity or to the charity's agent. 2012 tax form 1040a However, if you give a stock certificate to your agent or to the issuing corporation for transfer to the name of the charity, your contribution is not delivered until the date the stock is transferred on the books of the corporation. 2012 tax form 1040a Promissory note. 2012 tax form 1040a   If you issue and deliver a promissory note to a charity as a contribution, it is not a contribution until you make the note payments. 2012 tax form 1040a Option. 2012 tax form 1040a    If you grant a charity an option to buy real property at a bargain price, it is not a contribution until the organization exercises the option. 2012 tax form 1040a Borrowed funds. 2012 tax form 1040a   If you contribute borrowed funds, you can deduct the contribution in the year you deliver the funds to the charity, regardless of when you repay the loan. 2012 tax form 1040a Limits on Deductions The amount you can deduct for charitable contributions cannot be more than 50% of your adjusted gross income (AGI). 2012 tax form 1040a Your deduction may be further limited to 30% or 20% of your AGI, depending on the type of property you give and the type of organization you give it to. 2012 tax form 1040a If your total contributions for the year are 20% or less of your AGI, these limits do not apply to you. 2012 tax form 1040a The limits are discussed in detail under Limits on Deductions in Publication 526. 2012 tax form 1040a A higher limit applies to certain qualified conservation contributions. 2012 tax form 1040a See Publication 526 for details. 2012 tax form 1040a Carryovers You can carry over any contributions you cannot deduct in the current year because they exceed your adjusted-gross-income limits. 2012 tax form 1040a You can deduct the excess in each of the next 5 years until it is used up, but not beyond that time. 2012 tax form 1040a For more information, see Carryovers in Publication 526. 2012 tax form 1040a Records To Keep You must keep records to prove the amount of the contributions you make during the year. 2012 tax form 1040a The kind of records you must keep depends on the amount of your contributions and whether they are: Cash contributions, Noncash contributions, or Out-of-pocket expenses when donating your services. 2012 tax form 1040a Note. 2012 tax form 1040a An organization generally must give you a written statement if it receives a payment from you that is more than $75 and is partly a contribution and partly for goods or services. 2012 tax form 1040a (See Contributions From Which You Benefit under Contributions You Can Deduct, earlier. 2012 tax form 1040a ) Keep the statement for your records. 2012 tax form 1040a It may satisfy all or part of the recordkeeping requirements explained in the following discussions. 2012 tax form 1040a Cash Contributions Cash contributions include those paid by cash, check, electronic funds transfer, debit card, credit card, or payroll deduction. 2012 tax form 1040a You cannot deduct a cash contribution, regardless of the amount, unless you keep one of the following. 2012 tax form 1040a A bank record that shows the name of the qualified organization, the date of the contribution, and the amount of the contribution. 2012 tax form 1040a Bank records may include: A canceled check, A bank or credit union statement, or A credit card statement. 2012 tax form 1040a A receipt (or a letter or other written communication) from the qualified organization showing the name of the organization, the date of the contribution, and the amount of the contribution. 2012 tax form 1040a The payroll deduction records described next. 2012 tax form 1040a Payroll deductions. 2012 tax form 1040a   If you make a contribution by payroll deduction, you must keep: A pay stub, Form W-2, or other document furnished by your employer that shows the date and amount of the contribution, and A pledge card or other document prepared by or for the qualified organization that shows the name of the organization. 2012 tax form 1040a If your employer withheld $250 or more from a single paycheck, see Contributions of $250 or More , next. 2012 tax form 1040a Contributions of $250 or More You can claim a deduction for a contribution of $250 or more only if you have an acknowledgment of your contribution from the qualified organization or certain payroll deduction records. 2012 tax form 1040a If you made more than one contribution of $250 or more, you must have either a separate acknowledgment for each or one acknowledgment that lists each contribution and the date of each contribution and shows your total contributions. 2012 tax form 1040a Amount of contribution. 2012 tax form 1040a   In figuring whether your contribution is $250 or more, do not combine separate contributions. 2012 tax form 1040a For example, if you gave your church $25 each week, your weekly payments do not have to be combined. 2012 tax form 1040a Each payment is a separate contribution. 2012 tax form 1040a   If contributions are made by payroll deduction, the deduction from each paycheck is treated as a separate contribution. 2012 tax form 1040a   If you made a payment that is partly for goods and services, as described earlier under Contributions From Which You Benefit , your contribution is the amount of the payment that is more than the value of the goods and services. 2012 tax form 1040a Acknowledgment. 2012 tax form 1040a   The acknowledgment must meet these tests. 2012 tax form 1040a It must be written. 2012 tax form 1040a It must include: The amount of cash you contributed, Whether the qualified organization gave you any goods or services as a result of your contribution (other than certain token items and membership benefits), A description and good faith estimate of the value of any goods or services described in (b) (other than intangible religious benefits), and A statement that the only benefit you received was an intangible religious benefit, if that was the case. 2012 tax form 1040a The acknowledgment does not need to describe or estimate the value of an intangible religious benefit. 2012 tax form 1040a An intangible religious benefit is a benefit that generally is not sold in commercial transactions outside a donative (gift) context. 2012 tax form 1040a An example is admission to a religious ceremony. 2012 tax form 1040a You must get it on or before the earlier of: The date you file your return for the year you make the contribution, or The due date, including extensions, for filing the return. 2012 tax form 1040a   If the acknowledgment does not show the date of the contribution, you must also have a bank record or receipt, as described earlier, that does show the date of the contribution. 2012 tax form 1040a If the acknowledgment shows the date of the contribution and meets the other tests just described, you do not need any other records. 2012 tax form 1040a Payroll deductions. 2012 tax form 1040a   If you make a contribution by payroll deduction and your employer withholds $250 or more from a single paycheck, you must keep: A pay stub, Form W-2, or other document furnished by your employer that shows the amount withheld as a contribution, and A pledge card or other document prepared by or for the qualified organization that shows the name of the organization and states the organization does not provide goods or services in return for any contribution made to it by payroll deduction. 2012 tax form 1040a A single pledge card may be kept for all contributions made by payroll deduction regardless of amount as long as it contains all the required information. 2012 tax form 1040a   If the pay stub, Form W-2, pledge card, or other document does not show the date of the contribution, you must have another document that does show the date of the contribution. 2012 tax form 1040a If the pay stub, Form W-2, pledge card, or other document shows the date of the contribution, you do not need any other records except those just described in (1) and (2). 2012 tax form 1040a Noncash Contributions For a contribution not made in cash, the records you must keep depend on whether your deduction for the contribution is: Less than $250, At least $250 but not more than $500, Over $500 but not more than $5,000, or Over $5,000. 2012 tax form 1040a Amount of deduction. 2012 tax form 1040a   In figuring whether your deduction is $500 or more, combine your claimed deductions for all similar items of property donated to any charitable organization during the year. 2012 tax form 1040a   If you received goods or services in return, as described earlier in Contributions From Which You Benefit , reduce your contribution by the value of those goods or services. 2012 tax form 1040a If you figure your deduction by reducing the fair market value of the donated property by its appreciation, as described earlier in Giving Property That Has Increased in Value , your contribution is the reduced amount. 2012 tax form 1040a Deductions of Less Than $250 If you make any noncash contribution, you must get and keep a receipt from the charitable organization showing: The name of the charitable organization, The date and location of the charitable contribution, and A reasonably detailed description of the property. 2012 tax form 1040a A letter or other written communication from the charitable organization acknowledging receipt of the contribution and containing the information in (1), (2), and (3) will serve as a receipt. 2012 tax form 1040a You are not required to have a receipt where it is impractical to get one (for example, if you leave property at a charity's unattended drop site). 2012 tax form 1040a Additional records. 2012 tax form 1040a   You must also keep reliable written records for each item of contributed property. 2012 tax form 1040a Your written records must include the following information. 2012 tax form 1040a The name and address of the organization to which you contributed. 2012 tax form 1040a The date and location of the contribution. 2012 tax form 1040a A description of the property in detail reasonable under the circumstances. 2012 tax form 1040a For a security, keep the name of the issuer, the type of security, and whether it is regularly traded on a stock exchange or in an over-the-counter market. 2012 tax form 1040a The fair market value of the property at the time of the contribution and how you figured the fair market value. 2012 tax form 1040a If it was determined by appraisal, keep a signed copy of the appraisal. 2012 tax form 1040a The cost or other basis of the property, if you must reduce its fair market value by appreciation. 2012 tax form 1040a Your records should also include the amount of the reduction and how you figured it. 2012 tax form 1040a The amount you claim as a deduction for the tax year as a result of the contribution, if you contribute less than your entire interest in the property during the tax year. 2012 tax form 1040a Your records must include the amount you claimed as a deduction in any earlier years for contributions of other interests in this property. 2012 tax form 1040a They must also include the name and address of each organization to which you contributed the other interests, the place where any such tangible property is located or kept, and the name of any person in possession of the property, other than the organization to which you contributed it. 2012 tax form 1040a The terms of any conditions attached to the contribution of property. 2012 tax form 1040a Deductions of At Least $250 But Not More Than $500 If you claim a deduction of at least $250 but not more than $500 for a noncash charitable contribution, you must get and keep an acknowledgment of your contribution from the qualified organization. 2012 tax form 1040a If you made more than one contribution of $250 or more, you must have either a separate acknowledgment for each or one acknowledgment that shows your total contributions. 2012 tax form 1040a The acknowledgment must contain the information in items (1) through (3) under Deductions of Less Than $250 , earlier, and your written records must include the information listed in that discussion under Additional records . 2012 tax form 1040a The acknowledgment must also meet these tests. 2012 tax form 1040a It must be written. 2012 tax form 1040a It must include: A description (but not necessarily the value) of any property you contributed, Whether the qualified organization gave you any goods or services as a result of your contribution (other than certain token items and membership benefits), and A description and good faith estimate of the value of any goods or services described in (b). 2012 tax form 1040a If the only benefit you received was an intangible religious benefit (such as admission to a religious ceremony) that generally is not sold in a commercial transaction outside the donative context, the acknowledgment must say so and does not need to describe or estimate the value of the benefit. 2012 tax form 1040a You must get it on or before the earlier of: The date you file your return for the year you make the contribution, or The due date, including extensions, for filing the return. 2012 tax form 1040a Deductions Over $500 You are required to give additional information if you claim a deduction over $500 for noncash charitable contributions. 2012 tax form 1040a See Records To Keep in Publication 526 for more information. 2012 tax form 1040a Out-of-Pocket Expenses If you give services to a qualified organization and have unreimbursed out-of-pocket expenses related to those services, the following two rules apply. 2012 tax form 1040a You must have adequate records to prove the amount of the expenses. 2012 tax form 1040a If any of your unreimbursed out-of-pocket expenses, considered separately, are $250 or more (for example, you pay $250 or more for an airline ticket to attend a convention of a qualified organization as a chosen representative), you must get an acknowledgment from the qualified organization that contains: A description of the services you provided, A statement of whether or not the organization provided you any goods or services to reimburse you for the expenses you incurred, A description and a good faith estimate of the value of any goods or services (other than intangible religious benefits) provided to reimburse you, and A statement that the only benefit you received was an intangible religious benefit, if that was the case. 2012 tax form 1040a The acknowledgment does not need to describe or estimate the value of an intangible religious benefit (defined earlier under Acknowledgment ). 2012 tax form 1040a You must get the acknowledgment on or before the earlier of: The date you file your return for the year you make the contribution, or The due date, including extensions, for filing the return. 2012 tax form 1040a Car expenses. 2012 tax form 1040a   If you claim expenses directly related to use of your car in giving services to a qualified organization, you must keep reliable written records of your expenses. 2012 tax form 1040a Whether your records are considered reliable depends on all the facts and circumstances. 2012 tax form 1040a Generally, they may be considered reliable if you made them regularly and at or near the time you had the expenses. 2012 tax form 1040a   For example, your records might show the name of the organization you were serving and the dates you used your car for a charitable purpose. 2012 tax form 1040a If you use the standard mileage rate of 14 cents a mile, your records must show the miles you drove your car for the charitable purpose. 2012 tax form 1040a If you deduct your actual expenses, your records must show the costs of operating the car that are directly related to a charitable purpose. 2012 tax form 1040a   See Car expenses under Out-of-Pocket Expenses in Giving Services, earlier, for the expenses you can deduct. 2012 tax form 1040a How To Report Report your charitable contributions on Schedule A (Form 1040). 2012 tax form 1040a If your total deduction for all noncash contributions for the year is over $500, you must also file Form 8283. 2012 tax form 1040a See How To Report in Publication 526 for more information. 2012 tax form 1040a Prev  Up  Next   Home   More Online Publications