Certain Cash Contributions for Typhoon Haiyan Relief Efforts in the Philippines Can Be Deducted on Your 2013 Tax Return

Sep 19, 2026

Upload by Hazel

Explains a new U.S. tax law allowing taxpayers to deduct certain charitable cash contributions for Typhoon Haiyan relief in the Philippines on their 2013 tax return instead of the 2014 return. Qualifying donations must be made after March 25, 2014 and before April 15, 2014 for victims affected by the Nov. 8, 2013 typhoon. Cash includes payments by cash, check, card, or cell phone. To claim the deduction, taxpayers must itemize on Schedule A and donate to a qualified organization, with phone/text contributions supported by specific telephone-bill records.

LanguageEnglish

CategoryForms

FormatPDF

Pages207

Reading Time1 h 12 min

AccessFree to download

2013 Tax Changes

Future Developments

The Taxpayer Advocate Service Is Here To Help You

What is the Taxpayer Advocate Service?

What can TAS do for you?

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. 1040 NOTE: THIS BOOKLET DOES NOT CONTAIN TAX FORMS IRS Department of [the Treasury](the Treasury Internal Revenue Service IRS.gov)[ Internal Revenue Service](the Treasury Internal Revenue Service IRS.gov)[ IRS.gov](the Treasury Internal Revenue Service IRS.gov) Cat. No. 11325E INSTRUCTIONS Including Instructions for Form 8949 and Schedules 8812, A, C, D, E, F, R, and SE 2013 | | makes doing your taxes
faster and easier. | | | --- | --- | --- | | | | is the fast, safe, and free
way to prepare and e-ﬁle
your taxes. See
[www.irs.gov/free](www.irs.gov/free)ﬁle. | | Get a faster refund, reduce errors, and save paper. For more information on IRS e-ﬁle and Free File, see Options for e-ﬁling your returns in these instructions or click on IRS e-ﬁle at [IRS.gov](IRS.gov). | | | 2013 TAX CHANGES See What’s New in these instructions. FUTURE DEVELOPMENTS For the latest information about developments related to Form 1040 and its instructions, such as legislation enacted after they were published, go to [www.irs.gov/form1040](www.irs.gov/form1040) . Department of the Treasury Internal Revenue Service Table of Contents Contents Page Contents Page What's New ........................ 5 Filing Requirements .................. 6 Do You Have To File? .............. 6 When and Where Should You File? ..... 6 Where To Report Certain Items From 2013 Forms W-2, 1097, 1098, and 1099 ................ 10 Line Instructions for Form 1040 ......... 12 Name and Address ............... 12 Social Security Number (SSN) ....... 12 Presidential Election Campaign Fund........................... 12 Filing Status ................... 12 Exemptions .................... 14 Income ....................... 20 Adjusted Gross Income ............ 30 Tax and Credits ................. 37 Other Taxes .................... 47 Payments ..................... 49 Refund ....................... 68 Amount You Owe ................ 70 Third Party Designee .............. 72 Sign Your Return ................ 72 Assemble Your Return ............ 73 General Information ................. 87 Refund Information .................. 92 What Is TeleTax? ................... 93 Calling the IRS .................... 95 Disclosure, Privacy Act, and Paperwork Reduction Act Notice ............. 97 Order Form for Forms and Publications .... 99 Major Categories

FAQs

What must you do on your 2013 return to claim the deduction?

You must itemize deductions on Schedule A (Form 1040) or Schedule A (Form 1040NR) and make the contribution to a qualified organization while meeting the other charitable deduction requirements. If you donated by phone or text, you must keep a telephone bill showing required details.

Sep 19, 2026

Upload by Hazel