I paid my travel expenses for 2018 charity work in 2017 (plane flights). Can i deduct them on my 2018 taxes? Or do I need to amend my 2017 return?

[AlanT · Accepted solution]

Unfortunately, you must claim the charitable expenses in the year in which you paid them.  This means you must file an amended income tax return for 2017.

Here are some tax tips for taxpayers to use when deducting charity-related travel expenses:

• Qualified Charities.  For a taxpayer to deduct costs, they must volunteer for a qualified charity. Most groups must apply to the IRS to become qualified. Churches and governments are generally qualified and do not need to apply to the IRS. A taxpayer should ask the group about its status before they donate. Taxpayers can also use the Select Check tool on IRS.gov to check a group’s status.
• Out-of-Pocket Expenses.  A taxpayer may be able to deduct some of their costs including travel. These out-of-pocket expenses must be necessary while the taxpayer is away from home. All costs must be:
  • Unreimbursed,
  • Directly connected with the services,
  • Expenses the taxpayer had only because of the services the taxpayer gave, and
  • Not personal, living or family expenses.
• Genuine and Substantial Duty.  The charity work the taxpayer is involved with has to be real and substantial throughout the trip. The taxpayer can’t deduct expenses if they only have nominal duties or do not have any duties for significant parts of the trip.
• Value of Time or Service.  A taxpayer can’t deduct the value of their time or services that they give to charity. This includes income lost while the taxpayer serves as an unpaid volunteer for a qualified charity.
• Travel Expenses a Taxpayer Can Deduct.  The types of expenses a taxpayer may be able to deduct include:
  • Air, rail and bus transportation,
  • Car expenses,
  • Lodging costs,
  • Cost of meals, and
  • Taxi or other transportation costs between the airport or station and their hotel.
• Travel Expenses a Taxpayer Can’t Deduct. Some types of travel do not qualify for a tax deduction. For example, a taxpayer can’t deduct their costs if a significant part of the trip involves recreation or vacation.