Can I deduct contributions to the Haiti relief effort on my 2009 return?

Yes, the IRS lets you deduct contributions to the Haiti earthquake relief effort on your 2009 return instead of your 2010 return. The following conditions apply.

• Only cash donations (including those by text message, check, and credit/debit card) given to qualified charities and dated between January 12, 2010 and February 28, 2010 (both dates inclusive) are deductible on your 2009 return.
• Items such as first-aid supplies, medicine, blankets, flashlights, and so forth are not deductible on your 2009 return but might be deductible on your 2010 return. Refer to IRS Publications 526 and 561 for qualification info.
• Donations given to individuals and families are not deductible.
• Contributions to the Haiti relief effort made on or after March 1, 2010 are only deductible on your 2010 return.
• You can choose to claim the donation on your 2010 return, but only if you didn't already claim it on your 2009 return.
• If you already filed your 2009 tax return, we suggest that you claim the donation on next year's 2010 return. Your other option is to file an amended 2009 return.

1. Click the Federal Taxes tab (Personal tab in Home & Business) and then select Deductions & Credits right below it.
2. Click the Explore on My Own link.
3. Continue until you reach the Your Deductions and Credits screen.
4. On this screen, scroll down to the Donations Powered by ItsDeductible section and choose Start or Update to the right of Donations to Charity in 2009.
5. Add or Edit the charity you donated to.
6. Select Money as the type of donation.
7. On the next screen, select the Haiti earthquake relief radio button and then enter the amount of your donation.

You can also enter your Haiti contribution as a regular one-time donation with a donation date of 12/31/2009 per IRS instructions.

On March 16, 2010, the California Franchise Tax Board conformed to the IRS rules regarding Haiti earthquake relief donations. Complete information is available at their website:

www.ftb.ca.gov/aboutFTB/press/2010/Release_15.shtml