My understanding is that 1040 Line 10b is reserved for those taking the standard deduction (most everyone, now that it has been raised so much!). Prior to 2020, only those claiming itemized deductions could declare charitable contributions. In 2020, if you made up to $300 in charitable contributions (legit and accepted by the IRS, of course) you can declare that amount; anything over $300 and you are limited to that $300 figure ($300 if single, head of household, or qualifying widow(er); $300 if married filing jointly; or $150 if married filing separately. So in my case my wife and I (joint return) gave way more than $300 to charities in 2020 but we only can declare $300, which I entered on line 10b. This is the FIRST TIME in decades that I do not have enough to claim itemized deductions, due to the new standard deduction amounts and extra deductions for my wife and I who are over 65! If you did not give to any charities last year and/or the box between 10a and 10b is blank, then line 10b should be blank. Is this your case?
