[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-304386-105":53,"doc-detail-304386-en":118},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":111,"head_meta":113,"extra_data":115,"updated_unix":117},105,"en","certain-cash-contributions-for-typhoon-haiyan-relief-efforts-in-the-philippines-can-be-deducted-on-your-2013-tax-return","Certain Cash Contributions for Typhoon Haiyan Relief Efforts in the Philippines Can Be Deducted on Your 2013 Tax Return","","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.",{"@graph":63,"@context":110},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/certain-cash-contributions-for-typhoon-haiyan-relief-efforts-in-the-philippines-can-be-deducted-on-your-2013-tax-return/304386/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/certain-cash-contributions-for-typhoon-haiyan-relief-efforts-in-the-philippines-can-be-deducted-on-your-2013-tax-return/304386.png","ImageObject",442,249,{"name":88,"@type":89},"Hazel","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-10-02","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":73},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104],{"name":105,"@type":106,"acceptedAnswer":107},"What must you do on your 2013 return to claim the deduction?","Question",{"text":108,"@type":109},"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.","Answer","https://schema.org",{"og:url":78,"og:type":112,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":114,"canonical":78},"index,follow",{"doc_id":116,"site_id":56},304386,1790899593,{"code":4,"msg":5,"data":119},{"doc_id":116,"user_id":120,"nickname":88,"user_avatar":121,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":122,"file_id":123,"file_url":124,"file_type":125,"file_size":126,"view_count":9,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":127,"language":128,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":129,"faqs":130,"seo_title":131,"seo_description":61,"update_tm":132,"read_time":133},137441390410,"https://ap-avatar.wpscdn.com/avatar/2000252f4ab5702993?_k=1776741390130283984","Certain Cash Contributions for Typhoon Haiyan Relief Efforts in the Philippines Can Be Deducted on Your 2013 Tax Return  \nA 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.  \nThe 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) .  \nThe 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.  \n1040  \nNOTE: THIS BOOKLET DOES NOT CONTAIN TAX FORMS  \nIRS  \nDepartment 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)  \nCat. No. 11325E  \nINSTRUCTIONS  \nIncluding Instructions for Form 8949 and Schedules 8812, A, C, D, E, F, R, and SE  \n2013  \n\n| | makes doing your taxes\u003Cbr>faster and easier. |  |\n| --- | --- | --- |\n| |  | is the fast, safe, and free\u003Cbr>way to prepare and e-file\u003Cbr>your taxes. See\u003Cbr>[www.irs.gov/free](www.irs.gov/free)file. |\n| 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). |  |  |\n\n2013 TAX CHANGES  \nSee What’s New in these instructions.  \nFUTURE DEVELOPMENTS  \nFor 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) .  \nDepartment of the Treasury  \nInternal Revenue Service  \nTable of Contents  \nContents Page Contents Page  \nWhat's New ........................ 5  \nFiling Requirements .................. 6  \nDo You Have To File? .............. 6  \nWhen and Where Should You File? ..... 6  \nWhere To Report Certain Items From 2013 Forms W-2, 1097, 1098, and 1099 ................ 10  \nLine Instructions for Form 1040 ......... 12  \nName and Address ............... 12  \nSocial Security Number (SSN) ....... 12  \nPresidential Election Campaign Fund........................... 12  \nFiling Status ................... 12  \nExemptions .................... 14  \nIncome ....................... 20  \nAdjusted Gross Income ............ 30  \nTax and Credits ................. 37  \nOther Taxes .................... 47  \nPayments ..................... 49  \nRefund ....................... 68  \nAmount You Owe ................ 70  \nThird Party Designee .............. 72  \nSign Your Return ................ 72  \nAssemble Your Return ............ 73  \nGeneral Information ................. 87  \nRefund Information .................. 92  \nWhat Is TeleTax? ................... 93  \nCalling the IRS .................... 95  \nDisclosure, Privacy Act, and Paperwork Reduction Act Notice ............. 97  \nOrder Form for Forms and Publications .... 99  \nMajor Categories ","cbCaiqS2CDGZ4ilk","https://ap.wps.com/l/cbCaiqS2CDGZ4ilk","pdf",4128940,207,"English","# 2013 Tax Changes\n## Future Developments\n## The Taxpayer Advocate Service Is Here To Help You\n### What is the Taxpayer Advocate Service?\n### What can TAS do for you?","[{\"question\":\"What must you do on your 2013 return to claim the deduction?\",\"answer\":\"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.\"}]","Certain Cash Contributions for Typhoon Haiyan Relief Efforts in the Philippines Can Be Deducted on Your 2013 Tax Return | PDF",1789812689,72]