If the standard deduction is taken in 2020, what additional contributions can be taken?
new deduction available for up to $300 per taxpayer ($600 for a married couple) in annual charitable contributions. You don't have to itemize to claim the deduction, but the same rules apply for documentation
Emphasis on " the same rules apply for documentation." You actually must have made the donation in order to claim $300/$600.
Obviously, IRS is not going to audit anyone to check on a $300 donation. And everyone knows that -- this is just the camel's nose under the tent so that the amount can be raised in the future.
If I put it on a return without client's documentation, I have committed tax fraud.
And if they sign the return, they have committed tax fraud.
I don't think $300 rises to the level of fraud under the Internal Revenue Code.
I do agree it would be wrong to claim a deduction that was not made and for which client does not have documentation.
Please note that @Greta has now asked this as a separate topic, here:
"Level Up" is a gaming function, not a real life function.
$600 for a married couple filing jointly works in 2021. I don't know what the max was in 2020; like you I had problems with it in 2020.