DaveF1006
Expert Alumni

Deductions & credits

it depends and this is a very good question. According to this IRS link, A carryover of a qualified conservation contribution can be carried forward for 15 years. It does not specify that you will lose the carryover if you switch to a standard deduction and then itemize the following year. The only stipulation is that you can use it within the 15-year period.

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