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Where to enter above the line charitable contributions? New $300 contributions allowed.

Level 2

There is a new rule for 2020.  Above the line deduction up to $300 charitable contribution. The ProSeries professional program has a line for the deduction.  But it is a flow through line and the program is not helpful in letting you know where to make the original entry.

In 2020 you are allowed to make this deduction if you are not itemizing.

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6 Replies 6
Level 15

I believe you enter it where you enter any normal charitable cash contribution & it then flows to 'above the line' as appropriate, even if not itemizing.

Former Chump..umm... AllStar.
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Level 2

The only entry I made on Schedule A was a $500 contribution.  Nothing is flowing through to Form 1040 line 10 b.

And for form 1040 line 10 b will not let me make an entry without over riding.

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Level 2

Now, unlike before the computer is correctly handling the situation.

On Line 10A inside the computer reads "Enter the smaller of these tax contributions made or $3000 on Line 10b below if you  take the standard deduction  ___500_______.


Box 10 b was now in pink (red) and I entered $300 and now the computer is properly handling the situation.

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Level 15
Level 15

Use the 1040/1040SR Worksheet (not the actual 1040) and scroll down to line 10b and enter it there.

Level 3

Tried this with a practice client with social security income in ProSeries Professional.

By entering the above the line $300 deduction, ProSeries is changing the amount of social security that is taxable.  Why?

Didn't make sense to me, so I tried it in another software, and they make no adjustment to "total income" (line 9 of 1040) when $300 above the line charitable deduction is entered.  That other software behaves as I would expect - it modifies the AGI (but not total income) line.


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Level 11

For 2020 this is an "above the line" deduction which means it is used in the calculation to determine AGI.  The calculation of taxable Social Security is based on Modified Adjusted Gross Income.  Since 2020 non-itemized charity is above the line it will impact MAGI which may have an impact on taxable SS.

So if your client is in the zone between 0% and 85% taxable social security benefits then a qualified charitable contribution will make a slight difference in the calculation on the SS worksheet.

Subject to change at any moment, but for now you can look at the draft worksheet on page 30 (pdf page 31) of the draft 1040 instructions:


Line 6 of the worksheet includes an adjustment based on 1040 line 10b (above-the-line charity).

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