IRS still needs to clarify whether the $300 deduction is "per tax return" or "per individual." This is because the CARES Act talks to "individuals" but not taxpayers who are "married filing jointly," where presumably the deduction should be doubled to $600. Currently, TurboTax allows a $300 maximum, but there seems to be a disagreement within the tax community as to what it should be, i.e., $300/$600 or $300/$300.
IRS Publication 526, "Charitable Contributions" is still in draft for 2020 as of today, so there is no clear guidance yet. I did go ahead and alert IRS of this issue.
More discussion about this at https://thefinancebuff.com/cares-act-charity-donation-deduction-married.html.
