@GregCoben wrote:
The problem is that it remains a matter of interpretation until definitively clarified by the IRS. The following is from the New York Times:
"If my spouse and I file a joint tax return, can we deduct up to $600?
The I.R.S. has not yet made clear whether the law allows a $300 deduction per taxpayer or per tax return. Though some legal firms have written that it is “reasonable” to assume that the deduction is $600 per couple, Ms. [Cari] Weston [director of tax practice and ethics at the American Institute of C.P.A.s] said that most tax professionals would probably advise clients to be “conservative” and deduct no more than $300 per return."
https://www.nytimes.com/2020/11/20/your-money/charity-deduct[product key removed]avirus.html
The Form 1040 (2020) Instructions for Line 10b on page 29 are clear - https://www.irs.gov/pub/irs-pdf/i1040gi.pdf#page=29
Line 10b
If you don't itemize deductions on Schedule A (Form 1040), you (or you and your spouse if filing jointly) may be able to take a charitable deduction for cash contributions made in 2020.
Enter the total amount of your contributions on line 10b. Don't enter more than:
• $300 if single, head of household,
or qualifying widow(er);
• $300 if married filing jointly; or
• $150 if married filing separately.
