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Charitable Deduction when not Itemizing Deductions

WBH
Level 1

Hello, Lacerte is only taking $300 charitable deduction on a married-filing-joint return.  However, it was my understanding that HR 33, Sec. 212, p 1886 clarified the above-the-line deduction for MFJ to extend through 2021 and that IRS has previously interpreted the CARES Act provision to limit the deduction to $300 whether you were filing single or MFJ but the extender provision clarifies that a MFJ return can receive a $600 deduction.  Anybody else under this impression, please advise, thanks.

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YTG100
Level 2

i just checked, and the charity is available in 2020 line 10b. 

View solution in original post

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7 Comments 7
YTG100
Level 2

Hi there, 

how did you enter the cash donation to show above the line?

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IRonMaN
Level 15

The 600 doesn't kick in until next year.


Slava Ukraini!
WBH
Level 1

Kicks in 2021?  Thanks very much.

YTG100
Level 2

i just checked, and the charity is available in 2020 line 10b. 

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IRonMaN
Level 15

300 is available in 2020, the 600 doesn't go into effect until 2021.


Slava Ukraini!
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YTG100
Level 2

ah, i see, i thought you were answering my previous question. first time user lol

JHW
Level 1

I've noticed that on charitable donations coming from a pass-through entity (S-Corp in my case), that the program will not automatically pick up this amount (limited to the $ 300).  In other words, unlike the pass-through charity from Schedule K-1 automatically being included in Schedule A, you apparently must need to insert on Screen 25 as a cash donation.   Lacerte needs to fix this.

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