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Printable Form 1040-X Palmdale California: What You Should Know
D. CITES No tax benefit is recognized for use of most CITES items. You probably have more flexibility with certain items on the CITES Appendix to IRS Publication 915, Conservation Handbook, and 915B, Conservation Handbook, both of which are available from the CITES website. If you use the following tax items on the CITES checklist it is not considered deductible. Item CITES Appendix A — A list of articles and countries controlled by countries to avoid trade restrictions: CITES Appendix D — A list of endangered species: CITES Appendix I — Countries for which permits are required or offered for trade or for use of endangered species: CITES Appendix N — Countries which have prohibitions or controls on activities involving the export or domestic transportation of cedar or mahogany. CITES Appendix O — Countries with restrictions on endangered or threatened species. CITES Appendix P — Countries with restrictions on the importation or exportation of listed items, which may include: CITES Appendix I — Countries for which permits are required or offered for trade or for use of endangered species: CITES Appendix H — Countries which have prohibitions or controls on activities involving the export or domestic transportation of cedar or mahogany. CITES Appendix X — Countries in which the export or importation prohibited or restricted may be or have been attempted, or which have been the subject of legislation, order, or directive, or other actions taken by any government, and whose export or import or exportation will cause a serious injury to the population or endanger the survival of a specific species of endangered species (with exemptions for the activities of the U.S. Government or U.S. citizens). CITES Appendix H — Countries with prohibitions or controls on activities involving the export or domestic transportation of cedar or mahogany. The following items are NOT deductible for CITES purposes: Items not controlled by any country other than: CITES Appendix K — Any property and equipment used exclusively for or in connection with CITES-controlled activity, including cedar trees, mahogany logs, timber used for construction (for structures that provide shelter or protection from the elements), and related wood products.
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