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
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Total deductions. Add lines 12 through 26 . . . . . . . . . . . . . . . . . . .
Taxable income before net operating loss deduction and special deductions. Subtract line 27 from line 11.

29a b Net operating loss deduction (see instructions) .
Special deductions (Schedule C, line 20) . . .

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36000

26
27
28

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1725000
715000

715000

29a
29b

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Add lines 29a and 29b . . . . . . . . . . . . .
Taxable income. Subtract line 29c from line 28 (see instructions)

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36

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29c
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31
32
33
34

214200
220000

Overpayment. If line 32 is larger than the total of lines 31 and 33, enter amount overpaid
Enter amount from line 35 you want: Credited to 2014 estimated tax ▶

31
32
33
34
35

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Total tax (Schedule J, Part I, line 11) . . . . . . . . . . . . . . . .
Total payments and refundable credits (Schedule J, Part II, line 21) . . . . . . .
Estimated tax penalty (see instructions). Check if Form 2220 is attached
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Amount owed. If line 32 is smaller than the total of lines 31 and 33, enter amount owed

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