Not sure I follow...what exactly are they carrying forward? 

Do you mean they should have itemized in 2019 instead of taking the standard?

I should have said carry over. They did not have more than standard deduction in 2019, but if combined with 2020 deductions it would put them over the standard deduction even with the limitation on mortgage interest.  It used to be called bunching deductions years ago, not sure if you can still do this.  I could not find anywhere that its not allowed.  

Ive never heard of this before.

@IRonMaN 

@rbynaker 

what say you?

There's no such thing.

"It used to be called bunching deductions years ago"

I've been doing this gig for 40+ years and I don't remember such a thing.  Were they doing that 50 years ago?

it was called bunching because instead of donating $ to charity or paying your medical bills in one year you waited until the following year in order to maximize your deductions-similar to people prepaying real estate tax with the new standard deductions-but there never has been any carryover as he describes it