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Deductions & credits
Line 10a is the subtotal from line 22 on Schedule 1 (1040), not your itemized deductions.
Line 10b is a place to enter up to $300 in CASH donations that you made during the year (assuming you entered any such donations in the charitable contribution section).
For taxpayers who are taking the standard deduction, Congress is allowing you in 2020 to take up to $300 in an adjustment to income, even if you are not itemizing.
So if (1) you made cash (Money) charitable contributions when you entered them on Schedule A, and (2) you end up taking the standard deduction anyway, on line 10b, enter the amount of cash contributions you made, but not more than $300. Note that this question is in the Review, not in a normal interview (this confuses a lot of taxpayers).
It's a small tax benefit that Congress added this year.
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