What this line means
The total of lines 11 through 13 — your combined cash donations, noncash donations, and carryovers from prior years. This amount flows into your total itemized deductions on line 17. The total is still subject to the AGI percentage limits; if it exceeds the limit, the excess carries forward to next year.
Does this apply to you?
- Everyone completing the charity section of Schedule A calculates this total
- This is a simple addition: line 11 + line 12 + line 13
Easy to overlook
Charitable donations can be the difference between itemizing and not With the higher standard deduction, many filers are close to the break-even point between itemizing and taking the standard deduction. A year with significant charitable giving can push your total itemized deductions above the standard deduction threshold, making every additional dollar of giving fully deductible. 1 General filing pattern — charitable deduction as itemizing driver
Bunching donations into one year is a legitimate strategy If your itemized deductions are close to the standard deduction, consider bunching two or three years of charitable giving into one year. Itemize in the bunching year (when total deductions exceed the standard deduction) and take the standard deduction in the other years. Donor-advised funds make this easy. 2 IRS Schedule A instructions — Line 14
Watch out for this
Claiming charitable deductions without proper documentation. For cash donations of any amount, you need a bank record or written receipt. For donations of $250 or more, you need a written acknowledgment from the charity. For noncash donations over $500, you need Form 8283. Without documentation, the deduction is disallowed on audit.
Footnotes
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IRS Schedule A (Form 1040) Instructions. See also IRS Publication 17, Your Federal Income Tax. https://www.irs.gov/pub/irs-pdf/p17.pdf ↩
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IRS Schedule A (Form 1040) Instructions, Line 14. https://www.irs.gov/instructions/i1040sca ↩