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4/12/2013 Powerful Discovery Tools Through Technology M. Thomas Quail, MS Ed, R.N. UNC, NR EMT May 1, 2013, Quail MT 2013 NOTE This handout does not include all slides and examples shown during webinar.
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Disclaimer credits - PAT are credits that a taxpayer may claim for amounts paid or incurred in connection with the release of property to which the taxpayer has a nonpossessory interest to a nonqualified organization.
Taxpayers who have made qualifying payments or incurred qualifying expenses in connection with the release of property to a nonqualified organization are required to file disclaimer credits - pat.
Disclaimer credits - pat can be filled out by completing the relevant sections on the tax form provided by the tax authority. The taxpayer needs to provide the necessary information and documentation as required by the tax regulations.
The purpose of disclaimer credits - pat is to provide a tax incentive for taxpayers who release their nonpossessory interest in property to nonqualified organizations. It aims to encourage charitable contributions.
The taxpayer must report the relevant details such as the amount paid or incurred, the nonqualified organization involved, and any other information required by the tax authority.
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