Regarding the $300/600 charitable deduction allowed if you take the standard deduction, I noticed that on the 2021 Form 1040 this deduction is AFTER Adjusted Gross Income whereas in 2020 it was BEFORE Adjusted Gross Income. I realize this has no immediate impact on taxable income, but it does impact the amount of income used to calculate Medicare Premiums in future years. This deduction started in 2020 under the CARES Act and was extended to 2021 through the Consolidated Appropriations Act. Every article I read says the deduction is BEFORE AGI. Does anyone know why it moved to AFTER AGI. I called the IRS with no explanation and cannot find anything on their website or any GOOGLE search that supports the movement. Anybody know why?
