Are there new rules for charitable donation deductions in the stimulus (CARES) package? (Tax Year 2020)

[pucksfriend]

I have heard that there may be a way to take a charitable donation deduction in 2020, even if you use the standard deduction. This would be in the CARES act. Do you know if the rules have been changed and what they are?

[Bsch4477 · Accepted solution]

If you don’t itemize you can deduct up to $300 in charitable contributions from your AGI on your 2020 return. 

[dhallem711]

Is it $300 from AGI if filing as single and $600 if filing jointly?

[Critter-3]

If you don't itemize deductions on Schedule A (Form 1040), you (or you and your spouse if filing jointly) can
take a charitable deduction of up to $300 for cash contributions made in 2020 .  It is NOT doubled if you are married.  

[Opus 17]

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@dhallem711 wrote:

Is it $300 from AGI if filing as single and $600 if filing jointly?

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It's $300 per tax return.  A married couple could probably claim $300 each if they filed separately, but this may raise your taxes for other reasons since there are many other deductions and credits that are limited or disallowed if you file separately.

The contribution must be in cash (money; cash, check or credit card).  Contributions of non-cash items, donated goods, and so on, can still only be deducted as schedule A itemized deductions.

For people who make very large donations, the CARES act temporarily suspends the 60% AGI limit on large donations. 

[JRW8]

I entered all of my donations for the charitable donation but I do not see where that $300 is showing up in my 1040.

[Opus 17]

The $300 special deduction is on line 10b, but you don’t also get that if you itemize your deductions on schedule A.  It’s one or the other.

[LynnN82]

That special $300 deduction amount is for taxpayers who do not itemize their deductions, but claim the "standard deduction". The standard deduction for 2020 is explained here . . . What's my standard deduction for 2020?

[red565]

How do I get credit for $300 for myself and $300 for my husband filing married joint return for contribution to a qualified charity?  

[Bsch4477]

You can only get $300 per return so if you are filing jointly you only get $300. Also the donation must be by check or acknowledged cash. 

Please follow these steps to enter the charitable cash contribution for 10b :

1. Login to your TurboTax Account 
2. Click "Federal" from the left side of your screen
3. Click “Deductions &Credits” on the top
4. Scroll all the way down and click the "Wrap up tax breaks" button
5. Continue until the "Charitable Cash Contributions under Cares Act" screen
6. Enter your charitable cash contributions.

[williamgoodbody]

How do I do it in the desktop version?

[Opus 17]

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@williamgoodbody wrote:

How do I do it in the desktop version?

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Same place.  Don't enter it under the main Deductions screen.  When you click "Done with Deductions" it will give you the review screen, then the next screen will ask about cash/money charitable contributions when using the standard deduction. 

[williamgoodbody]

Thx, I got the 300.00 max.