LynnN82
Expert Alumni

Deductions & credits

Charitable contributions in excess of the limit allowed by law for itemized deductions, may generally be carried forward and deducted in later years. However, any carryover would only be the amount that was not deductible as itemized deduction in a prior year. If you did not itemize in the prior year, there would be no carryover. More information is available in IRS Publication 526, starting on Page 14.