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$600 contribution deduction for MFJ in 2020

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Level 7

The software did not allow me to enter $600 on line 10b of the 1040 worksheet. It allows only $300. Advise how to enter $600 for MFJ.

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Level 12

Unless I missed it, there is no indication that Joint filers can use $600

The CARES Act seems a bit murky in this regard and just said $300.  From what I remember, I think I read that the congressional notes ("blue book") says $300 on a Joint tax return.  So unless the IRS clarifies it, it is limited to $300 per tax return.

Many charitable organizations are claiming that $600 is deductible for joint return because they want larger contributions.  But as far as I know, there is no indication from Congress or the IRS that $600 is allowed.

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Highlighted
Level 12

Unless I missed it, there is no indication that Joint filers can use $600

The CARES Act seems a bit murky in this regard and just said $300.  From what I remember, I think I read that the congressional notes ("blue book") says $300 on a Joint tax return.  So unless the IRS clarifies it, it is limited to $300 per tax return.

Many charitable organizations are claiming that $600 is deductible for joint return because they want larger contributions.  But as far as I know, there is no indication from Congress or the IRS that $600 is allowed.

View solution in original post

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Level 12

And the Draft Instructions for Form 1040 specifically states "don't enter more than $300".

https://www.irs.gov/pub/irs-dft/i1040gi--dft.pdf#page=30

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Level 7

Thanks, that explains it! I read about the $600 deduction in a prior discussion thread (Sept 9?) that indicated $600 for MFJ.

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Level 15
Level 15
I saw it somewhere as well....I hadnt looked into it at all yet, Im not ready for 2020 returns!

♪♫•*¨*•.¸¸♥Lisa♥¸¸.•*¨*•♫♪
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Level 11
Level 11

Earlier I , also saw $600 for MFJ, but now all I see is $300 for all filing statuses Found the site that said $600.  https://www.501c3.org/the-cares-act-increases-donation-tax-deductibility/. It seems as if it is only 

$300 for all, but need to research official source. Its early