Tax Law (Questions About Taxes)/Form 8275


I am retired but have a small consulting business.  In 2012 I earned about 320,000 with a taxable income of abut $240,000.  I believe in giving to churches and charities and in 2012 gave over $32,000 to such organizations.  This percentage is not unusual however the dollar value is higher for me because my income was higher.  I can substantiate all those gifts. I heard that in cases such as this where a taxpayers figures exceed the norm, the payer may want to include Form 8275 and explain that why the figures are high and stating he can support the figures.  This is to forestall an audit.  I am reluctant to point out something to IRS.  What do you think?

Thank you


Form 8275 is not appropriate in your situation.  It is to be used when you are disclosing a tax position that the treatment of the item has not been settled and you are telling the IRS your reasoning (citing statutory authority) for the tax position.  Charitable contributions are not in this category of tax treatment.

Hope this helps.

John Stancil, CPA

Tax Law (Questions About Taxes)

All Answers

Answers by Expert:

Ask Experts


John Stancil, CPA


I can answer questions on personal income taxes, partnerships, and some corporate income taxes. I can deal with some state tax questions. Limited gift and estate tax questions. I am also familiar with ministerial and church tax reporting issues. I am Professor Emeritus at Florida Southern College. Sales taxes and property taxes are state and local issues so I am not likely be be able to give you an in depth answer on those types of taxes. I have maintained a CPA practice, specializing in tax, for over 35 years. I am a member of the National Association of Tax Professionals, The Florida Insititute of CPA's, The NCPE Fellowship. In addition I am a Certified Mentor for SCORE. Visit my website at I also offer seminars and consultations to churches and clergy on their tax issues at Also visit my blog, I am listed on Tax Connections at Prepare and file your own taxes at


I hold a doctorate in Accounting, and am a CPA. My certifications of CIA, CFM, and CMA are inactive. I passed all certification examinations on the first attempt, and received honorable mention for my scores on the CIA exam. I have operated a CPA firm for over 37 years and have taught accounting and tax at the college level for over 35 years.

FICPA, NATP, NCPE Fellowship, Lakeland Business Leaders

The CPA Journal, Florida CPA Today, Green Consumer, Green Business, Global Sustainability as a Business Imperative, Palmetto Review, NATP TaxPro Quarterly, Mustang Journal of Finance and Accounting.

DBA University of Memphis MBA University of Georgia BS in Accounting Mars Hill University

©2017 All rights reserved.