Is a specialty plate deductible?

[amsackman]

Specialty Plates are they tax deductible? We reside in Florida and since 2008 we have paid extra for speciality plates so fees go to charity ie: Florida Arts and Saving our Seas. Can we deduct this an can we roll over fees from years before if we have not taken this deduction. What do we need to show this? Thanks

[PaulaM]

The deductible portion of the plates is the amount that exceeds the fair market value of the benefit received (plates). This is deductible if you itemize your deductions. You can only deduct the contributions that you made in 2017 on your 2017 return. But you can amend the previous 3 years to include the deductions on those tax year returns.

Charity Deductions