KrisD15
Expert Alumni

Deductions & credits

No,  the special Charity Donation deduction is actually called "Cash contributions for individuals who do not itemize deductions." 

 

The worksheet is ONLY for those Taxpayer who are claiming the Standard Deduction, not Itemizing. 

If you are Itemizing Deductions, you can claim more than 600 in Charity Deductions but it will be reported on Schedule A , NOT on your 1040 LINE 12b. 

The worksheet is ONLY for 1040 Line 12b. 

1040 Line 12b is ONLY used by Taxpayers that take the Standard Deduction 

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