Certain Cash Contributions for Typhoon Haiyan Relief Efforts
in the Philippines Can Be Deducted on Your 2013 Tax Return
A new law allows you to choose to deduct certain charitable contributions
of money on your 2013 tax return instead of your 2014 return. The
contributions must have been made after March 25, 2014, and before April
15, 2014, for the relief of victims in the Republic of the Philippines affected
by the November 8, 2013, typhoon. Contributions of money include
contributions made by cash, check, money order, credit card, charge card,
debit card, or via cell phone.
The new law was enacted after the 2013 forms, instructions, and
publications had already been printed. When preparing your 2013 tax
return, you may complete the forms as if these contributions were made on
December 31, 2013, instead of in 2014. To deduct your charitable
contributions, you must itemize deductions on Schedule A (Form 1040) or
Schedule A (Form 1040NR).
The contribution must be made to a qualified organization and meet all
other requirements for charitable contribution deductions. However, if you
made the contribution by phone or text message, a telephone bill showing
the name of the donee organization, the date of the contribution, and the
amount of the contribution will satisfy the recordkeeping requirement.
Therefore, for example, if you made a $10 charitable contribution by text
message that was charged to your telephone or wireless account, a bill
from your telecommunications company containing this information
satisfies the recordkeeping requirement.
SCHEDULE A
(Form 1040)
Department of the Treasury
Internal Revenue Service (99)
Itemized Deductions
Information about Schedule A and its separate instructions is at www.irs.gov/schedulea.
Attach to Form 1040.
OMB No. 1545-0074
2013
Attachment
Sequence No.
07
Name(s) shown on Form 1040 Your social security number
Medical
and
Dental
Expenses
Caution. Do not include expenses reimbursed or paid by others.
1 Medical and dental expenses (see instructions) . . . . . 1
2
Enter amount from Form 1040, line 38
2
3
Multiply line 2 by 10% (.10). But if either you or your spouse was
born before January 2, 1949, multiply line 2 by 7.5% (.075) instead
3
4 Subtract line 3 from line 1. If line 3 is more than line 1, enter -0- . . . . . . . . 4
Taxes You
Paid
5 State and local (check only one box):
a Income taxes, or
b
General sales taxes
}
. . . . . . . . . . .
5
6 Real estate taxes (see instructions) . . . . . . . . . 6
7 Personal property taxes . . . . . . . . . . . . . 7
8
Other taxes. List type and amount
8
9 Add lines 5 through 8 . . . . . . . . . . . . . . . . . . . . . . 9
Interest
You Paid
Note.
Your mortgage
interest
deduction may
be limited (see
instructions).
10
Home mortgage interest and points reported to you on Form 1098
10
11
Home mortgage interest not reported to you on Form 1098. If paid
to the person from whom you bought the home, see instructions
and show that person’s name, identifying no., and address
11
12
Points not reported to you on Form 1098. See instructions for
special rules . . . . . . . . . . . . . . . . .
12
13 Mortgage insurance premiums (see instructions) . . . . . 13
14
Investment interest. Attach Form 4952 if required. (See instructions.)
14
15 Add lines 10 through 14 . . . . . . . . . . . . . . . . . . . . . 15
Gifts to
Charity
If you made a
gift and got a
benefit for it,
see instructions.
16
Gifts by cash or check. If you made any gift of $250 or more,
see instructions . . . . . . . . . . . . . . . .
16
17
Other than by cash or check. If any gift of $250 or more, see
instructions. You must attach Form 8283 if over $500 . . .
17
18 Carryover from prior year . . . . . . . . . . . . 18
19 Add lines 16 through 18 . . . . . . . . . . . . . . . . . . . . . 19
Casualty and
Theft Losses
20 Casualty or theft loss(es). Attach Form 4684. (See instructions.) . . . . . . . . 20
Job Expenses
and Certain
Miscellaneous
Deductions
21
Unreimbursed employee expenses—job travel, union dues,
job education, etc. Attach Form 2106 or 2106-EZ if required.
(See instructions.)
21
22 Tax preparation fees . . . . . . . . . . . . . 22
23
Other expenses—investment, safe deposit box, etc. List type
and amount
23
24 Add lines 21 through 23 . . . . . . . . . . . . 24
25
Enter amount from Form 1040, line 38
25
26 Multiply line 25 by 2% (.02) . . . . . . . . . . . 26
27
Subtract line 26 from line 24. If line 26 is more than line 24, enter -0- . . . . . .
27
Other
Miscellaneous
Deductions
28
Other—from list in instructions. List type and amount
28
Total
Itemized
Deductions
29
Is Form 1040, line 38, over $150,000?
29
No. Your deduction is not limited. Add the amounts in the far right column
for lines 4 through 28. Also, enter this amount on Form 1040, line 40.
}
. .
Yes. Your deduction may be limited. See the Itemized Deductions
Worksheet in the instructions to figure the amount to enter.
30
If you elect to itemize deductions even though they are less than your standard
deduction, check here . . . . . . . . . . . . . . . . . . .
For Paperwork Reduction Act Notice, see Form 1040 instructions.
Cat. No. 17145C Schedule A (Form 1040) 2013